Non-financial balance sheets; national accounts

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Type of non-financial asset Institutional sector Opening balance sheet (mln euros) Changes in non-financial balance sheet Revaluation (mln euros) Changes in non-financial balance sheet Capital formation (mln euros) Changes in non-financial balance sheet Other changes in volume (mln euros) Changes in non-financial balance sheet Statistical discrepancy (mln euros) Closing balance sheet (mln euros) Volume indices 2021=100 (2021 = 100)
Non-financial assets Total all sectors 5,377,420 391,578 42,973 -19,048 1 5,792,924 102.3
The non-financial corporations sector 1,689,656 94,995 10,888 -19,272 1 1,776,268 102.7
Financial corporations 95,734 8,612 -875 104 0 103,575 99.6
General government 609,534 32,729 4,350 -7,904 0 638,709 94.7
Households including NPISHs 2,982,498 255,242 28,610 8,024 -1 3,274,373 104.0
Households 2,980,734 255,181 28,611 8,022 0 3,272,548 104.0
Non-profit institutions serv. households 1,764 60 -1 2 0 1,825 103.3
AN11 Total fixed assets Total all sectors 2,972,481 179,909 45,060 -29,219 1 3,168,232 103.8
The non-financial corporations sector 1,083,406 62,017 15,128 -21,475 1 1,139,077 102.5
Financial corporations 56,712 3,823 -302 0 0 60,233 99.9
General government 555,589 29,380 4,183 -7,672 0 581,480 100.5
Households including NPISHs 1,276,774 84,689 26,051 -71 -1 1,387,442 106.6
Households 1,275,386 84,592 26,052 -71 0 1,385,959 106.6
Non-profit institutions serv. households 1,388 96 -1 0 0 1,483 103.3
AN111 Dwellings Total all sectors 1,338,114 85,732 23,306 36 0 1,447,188 105.4
The non-financial corporations sector 210,543 13,559 2,822 0 1 226,925 103.1
Financial corporations 27,028 1,838 -537 0 1 28,330 98.1
General government 4,689 331 110 0 0 5,130 104.6
Households including NPISHs 1,095,854 70,003 20,911 36 -1 1,186,803 106.1
Households 1,095,854 70,003 20,911 36 -1 1,186,803 106.1
Non-profit institutions serv. households 0 0 0 0 0 0 0.0
AN1121 Non-residential buildings Total all sectors 489,749 54,156 4,211 -36 0 548,080 103.9
The non-financial corporations sector 263,692 29,290 2,264 -12 0 295,234 104.1
Financial corporations 9,964 1,148 31 0 0 11,143 102.4
General government 104,691 11,280 -104 0 -1 115,866 99.2
Households including NPISHs 111,402 12,439 2,021 -24 -1 125,837 108.1
Households 110,698 12,362 2,000 -24 -1 125,035 108.1
Non-profit institutions serv. households 704 77 21 0 0 802 112.2
AN1122 Civil engineering works Total all sectors 527,910 21,703 6,580 -14,231 1 541,963 100.6
The non-financial corporations sector 153,033 6,087 3,491 -6,558 -2 156,051 102.5
Financial corporations 63 3 -2 0 -1 63 91.0
General government 367,430 15,312 2,465 -7,672 -1 377,534 99.5
Households including NPISHs 7,385 302 627 0 0 8,314 122.5
Households 7,250 297 631 0 0 8,178 123.2
Non-profit institutions serv. households 134 5 -4 0 1 136 92.3
AN1123 Cost ownership transfer on land Total all sectors 24,132 2,043 245 0 0 26,420 104.0
The non-financial corporations sector 9,070 761 227 0 -1 10,057 112.0
Financial corporations 4,424 380 -289 0 0 4,515 85.4
General government 1,224 110 -57 0 0 1,277 83.6
Households including NPISHs 9,415 792 364 0 0 10,571 110.8
Households 9,414 792 364 0 1 10,571 110.8
Non-profit institutions serv. households 0 0 0 0 0 0 0.0
AN1131 Total transport equipment Total all sectors 96,210 1,648 3,160 0 -1 101,017 104.4
The non-financial corporations sector 83,119 1,513 2,670 0 0 87,302 104.7
Financial corporations 316 6 2 0 0 324 85.1
General government 4,550 53 -67 0 0 4,536 95.7
Households including NPISHs 8,225 76 554 0 0 8,855 108.3
Households 8,169 75 545 0 0 8,789 108.1
Non-profit institutions serv. households 56 1 9 0 0 66 151.6
AN1131A Passenger cars Total all sectors 33,957 749 1,392 0 0 36,098 99.2
The non-financial corporations sector 29,551 652 1,240 0 0 31,443 99.4
Financial corporations 286 6 -4 0 1 289 83.6
General government 887 20 -13 0 -1 893 95.2
Households including NPISHs 3,234 71 169 0 0 3,474 100.3
Households 3,189 70 165 0 0 3,424 99.9
Non-profit institutions serv. households 45 1 4 0 0 50 136.8
AN1131B Other road transport equipment Total all sectors 19,121 -338 1,797 0 0 20,580 118.7
The non-financial corporations sector 14,724 -264 1,394 0 0 15,854 119.0
Financial corporations 30 -1 6 0 0 35 106.7
General government 1,518 -25 43 0 0 1,536 107.0
Households including NPISHs 2,849 -48 354 0 -1 3,154 123.9
Households 2,843 -48 353 0 0 3,148 124.0
Non-profit institutions serv. households 6 0 1 0 0 7 140.0
AN1131C Trains and trams Total all sectors 8,639 110 22 0 1 8,772 98.4
The non-financial corporations sector 7,795 96 57 0 0 7,948 99.7
Financial corporations 0 0 0 0 0 0 0.0
General government 844 15 -35 0 0 824 87.6
Households including NPISHs 0 0 0 0 0 0 0.0
Households 0 0 0 0 0 0 0.0
Non-profit institutions serv. households 0 0 0 0 0 0 0.0
AN1131D Ships Total all sectors 19,400 481 587 0 0 20,468 109.8
The non-financial corporations sector 16,599 411 566 0 0 17,576 111.6
Financial corporations 0 0 0 0 0 0 0.0
General government 660 16 -10 0 0 666 92.3
Households including NPISHs 2,141 53 31 0 1 2,226 102.3
Households 2,136 53 27 0 1 2,217 101.9
Non-profit institutions serv. households 5 0 4 0 0 9 900.0
AN1131E Aircraft Total all sectors 15,093 646 -640 0 0 15,099 97.3
The non-financial corporations sector 14,451 618 -587 0 -1 14,481 97.9
Financial corporations 0 0 0 0 0 0 0.0
General government 642 27 -52 0 0 617 86.8
Households including NPISHs 1 0 0 0 0 1 100.0
Households 1 0 0 0 0 1 100.0
Non-profit institutions serv. households 0 0 0 0 0 0 0.0
AN1132A Computers Total all sectors 18,714 149 1,024 0 0 19,887 118.6
The non-financial corporations sector 11,792 94 666 0 0 12,552 123.4
Financial corporations 1,396 11 66 0 0 1,473 90.7
General government 3,744 30 188 0 -1 3,961 115.3
Households including NPISHs 1,782 15 105 0 0 1,902 123.3
Households 1,754 14 112 0 0 1,880 124.5
Non-profit institutions serv. households 28 0 -7 0 1 22 75.9
AN1132B Telecommunication equipment Total all sectors 2,305 -64 115 0 0 2,356 124.8
The non-financial corporations sector 1,765 -49 100 0 0 1,816 133.2
Financial corporations 99 -3 7 0 -1 102 129.3
General government 273 -8 4 0 0 269 94.3
Households including NPISHs 169 -5 4 0 1 169 105.8
Households 156 -4 3 0 0 155 102.4
Non-profit institutions serv. households 13 0 1 0 -1 13 141.8
AN1139 Machinery and equipment Total all sectors 227,529 5,133 2,095 -11,168 0 223,589 98.6
The non-financial corporations sector 190,077 4,313 1,175 -11,168 1 184,398 96.7
Source: CBS.
Explanation of symbols

Table explanation


This table contains figures on non-financial balance sheets. The balance sheets show the market value of non-financial assets. Changes in the value of non-financial assets are also presented in this table. These changes are, for example, the result of price changes or the result of purchases minus sales of non-financial assets.

Non-financial balance sheets are part of the National Accounts. The balance sheets are presented by different types of assets for the economy as a whole and for the different institutional sectors in the Dutch economy.

Data available from: 1995

Status of the figures:
The figures for the most recent reporting year 2024 are provisional. The status of the figures for 2023 and earlier are final.

Changes as of August 22 2025:
The data regarding the breakdown in the type of non-financial assets Land beneath dwellings and Land beneath non-resid. Buildings contained errors. These data have been deleted. It is unlikely that corrected figures will become available.

Changes as of September 1 2025:
For the years 2023 and 2024, the data for non-financial assets excluded the value of fixed assets. This has been corrected.

When will new figures be published?
Provisional data are published 9 months after the end of the reporting year. Final data are released 21 months after the end of the reporting year.

Description topics

Opening balance sheet
The opening balance sheet is the balance sheet on 1 January of the accounting year, measured in average prices of the previous year. The opening balance sheet equals the closing balance sheet of the previous year.
Changes in non-financial balance sheet
This item shows the changes in the market value of non-financial assets in one year. The closing balance sheet of a year equals the opening balance sheet of that year including the sum of all changes.
Revaluation
The change in value of a non-financial asset due to price changes. The revaluation is determined by multiplying the net capital stock of the opening balance sheet with the price changes in the current reporting year relative to the previous reporting year.
Capital formation
Capital formation concerns the change in the non-financial balance sheet due to sales and purchases of non-financial assets and by normal wear and tear and insurable damage (like fire and theft). For fixed assets, the reduction in value due to ageing is called depreciation. For fixed assets, capital stock formation consists of the sum of investments, depreciation and trade. Trade includes the sales and purchases of second-hand fixed assets between Dutch firms or consumers and the sales of second-hand fixed assets by Dutch firms to foreign countries. For inventories, capital formation consists of changes in inventories. For mineral reserves, capital formation consists of the sum of sales minus purchases of these asset types. For consumer durables, capital formation consists of the sum of the consumption of new consumer durables, the depreciation due to ageing and trade.
Other changes in volume
Other changes in volume consist of the depreciation of cattle due to ageing and other changes in volume. The other changes in volume consist of the consequences of extraordinary unexpected events to non-financial assets, for example, a loss in value or even destruction of non-financial assets due to floods or war damage. The re-classification of firms to another sector (for example through mergers or subdivision of firms) is also part of the other changes in volume.
Statistical discrepancy
A statistical discrepancy appears when the closing balance sheet of non-financial assets does not correspond to the opening balance sheet and the changes in non-financial assets. Statistical discrepancies arise during a benchmark revision because the capital stock is determined at a point in time when investment data are still provisional. This makes it impossible to create mutually consistent statistics. With respect to inventories, statistical discrepancies occur because firms have to provide the relevant data for their opening balance sheet as well as their closing balance sheet. When the opening balance sheet of a year differs from the closing balance sheet of the previous year, the difference is registered as a statistical discrepancy.
Closing balance sheet
The closing balance sheet is the balance sheet on 31 December of the reporting year, measured in average prices of that year. The closing balance sheet equals the opening balance sheet of the next reporting year.
Volume indices 2021=100
Index of the volume change of the closing balance of the non-financial asset.