Non-financial balance sheets; national accounts

Non-financial balance sheets; national accounts

Type of non-financial asset Institutional sector Periods 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 Households including NPISHs 2024* 2,982,498 255,242 28,610 8,024 -1 3,274,373 104.0
Non-financial assets Households 2024* 2,980,734 255,181 28,611 8,022 0 3,272,548 104.0
Non-financial assets Non-profit institutions serv. households 2024* 1,764 60 -1 2 0 1,825 103.3
AN11 Total fixed assets Households including NPISHs 2024* 1,276,774 84,689 26,051 -71 -1 1,387,442 106.6
AN11 Total fixed assets Households 2024* 1,275,386 84,592 26,052 -71 0 1,385,959 106.6
AN11 Total fixed assets Non-profit institutions serv. households 2024* 1,388 96 -1 0 0 1,483 103.3
AN111 Dwellings Households including NPISHs 2024* 1,095,854 70,003 20,911 36 -1 1,186,803 106.1
AN111 Dwellings Households 2024* 1,095,854 70,003 20,911 36 -1 1,186,803 106.1
AN111 Dwellings Non-profit institutions serv. households 2024* 0 0 0 0 0 0 0.0
AN1121 Non-residential buildings Households including NPISHs 2024* 111,402 12,439 2,021 -24 -1 125,837 108.1
AN1121 Non-residential buildings Households 2024* 110,698 12,362 2,000 -24 -1 125,035 108.1
AN1121 Non-residential buildings Non-profit institutions serv. households 2024* 704 77 21 0 0 802 112.2
AN1122 Civil engineering works Households including NPISHs 2024* 7,385 302 627 0 0 8,314 122.5
AN1122 Civil engineering works Households 2024* 7,250 297 631 0 0 8,178 123.2
AN1122 Civil engineering works Non-profit institutions serv. households 2024* 134 5 -4 0 1 136 92.3
AN1123 Cost ownership transfer on land Households including NPISHs 2024* 9,415 792 364 0 0 10,571 110.8
AN1123 Cost ownership transfer on land Households 2024* 9,414 792 364 0 1 10,571 110.8
AN1123 Cost ownership transfer on land Non-profit institutions serv. households 2024* 0 0 0 0 0 0 0.0
AN1131 Total transport equipment Households including NPISHs 2024* 8,225 76 554 0 0 8,855 108.3
AN1131 Total transport equipment Households 2024* 8,169 75 545 0 0 8,789 108.1
AN1131 Total transport equipment Non-profit institutions serv. households 2024* 56 1 9 0 0 66 151.6
AN1131A Passenger cars Households including NPISHs 2024* 3,234 71 169 0 0 3,474 100.3
AN1131A Passenger cars Households 2024* 3,189 70 165 0 0 3,424 99.9
AN1131A Passenger cars Non-profit institutions serv. households 2024* 45 1 4 0 0 50 136.8
AN1131B Other road transport equipment Households including NPISHs 2024* 2,849 -48 354 0 -1 3,154 123.9
AN1131B Other road transport equipment Households 2024* 2,843 -48 353 0 0 3,148 124.0
AN1131B Other road transport equipment Non-profit institutions serv. households 2024* 6 0 1 0 0 7 140.0
AN1131C Trains and trams Households including NPISHs 2024* 0 0 0 0 0 0 0.0
AN1131C Trains and trams Households 2024* 0 0 0 0 0 0 0.0
AN1131C Trains and trams Non-profit institutions serv. households 2024* 0 0 0 0 0 0 0.0
AN1131D Ships Households including NPISHs 2024* 2,141 53 31 0 1 2,226 102.3
AN1131D Ships Households 2024* 2,136 53 27 0 1 2,217 101.9
AN1131D Ships Non-profit institutions serv. households 2024* 5 0 4 0 0 9 900.0
AN1131E Aircraft Households including NPISHs 2024* 1 0 0 0 0 1 100.0
AN1131E Aircraft Households 2024* 1 0 0 0 0 1 100.0
AN1131E Aircraft Non-profit institutions serv. households 2024* 0 0 0 0 0 0 0.0
AN1132A Computers Households including NPISHs 2024* 1,782 15 105 0 0 1,902 123.3
AN1132A Computers Households 2024* 1,754 14 112 0 0 1,880 124.5
AN1132A Computers Non-profit institutions serv. households 2024* 28 0 -7 0 1 22 75.9
AN1132B Telecommunication equipment Households including NPISHs 2024* 169 -5 4 0 1 169 105.8
AN1132B Telecommunication equipment Households 2024* 156 -4 3 0 0 155 102.4
AN1132B Telecommunication equipment Non-profit institutions serv. households 2024* 13 0 1 0 -1 13 141.8
AN1139 Machinery and equipment Households including NPISHs 2024* 20,396 411 675 0 -1 21,481 109.1
AN1139 Machinery and equipment Households 2024* 20,257 409 677 0 0 21,343 109.2
AN1139 Machinery and equipment Non-profit institutions serv. households 2024* 139 2 -3 0 0 138 98.6
AN11O Other tangible fixed assets Households including NPISHs 2024* 7,122 135 301 0 -1 7,557 120.7
AN11O Other tangible fixed assets Households 2024* 7,073 134 306 0 0 7,513 121.0
AN11O Other tangible fixed assets Non-profit institutions serv. households 2024* 48 0 -5 0 1 44 79.9
AN115 Cultivated assets Households including NPISHs 2024* 3,469 80 44 -83 -1 3,509 99.3
AN115 Cultivated assets Households 2024* 3,469 80 44 -83 -1 3,509 99.3
AN115 Cultivated assets Non-profit institutions serv. households 2024* 0 0 0 0 0 0 0.0
AN1171 Research and development Households including NPISHs 2024* 4,584 237 116 0 -1 4,936 105.9
AN1171 Research and development Households 2024* 4,543 235 115 0 1 4,894 106.4
AN1171 Research and development Non-profit institutions serv. households 2024* 41 2 0 0 -1 42 70.8
AN1173 Computer software and databases Households including NPISHs 2024* 6,229 153 302 0 0 6,684 115.1
AN1173 Computer software and databases Households 2024* 6,092 150 303 0 -1 6,544 115.2
AN1173 Computer software and databases Non-profit institutions serv. households 2024* 136 3 0 0 1 140 110.9
AN2O Other intangible fixed assets Households including NPISHs 2024* 744 51 28 0 1 824 123.6
AN2O Other intangible fixed assets Households 2024* 657 45 42 0 -1 743 133.0
AN2O Other intangible fixed assets Non-profit institutions serv. households 2024* 88 6 -14 0 1 81 75.1
AN12 Inventories Households including NPISHs 2024* 13,456 73 -138 0 0 13,391 104.8
AN12 Inventories Households 2024* 13,456 73 -138 0 0 13,391 104.8
AN12 Inventories Non-profit institutions serv. households 2024* 0 0 0 0 0 0
AN211 Total land Households including NPISHs 2024* 1,692,268 170,480 2,697 8,095 0 1,873,540 102.3
AN211 Total land Households 2024* 1,691,892 170,516 2,697 8,093 0 1,873,198 102.3
AN211 Total land Non-profit institutions serv. households 2024* 376 -36 0 2 0 342 103.5
AN2111A Land beneath dwellings Households including NPISHs 2024* . . . . . . .
AN2111A Land beneath dwellings Households 2024* . . . . . . .
AN2111A Land beneath dwellings Non-profit institutions serv. households 2024* 0 0 0 0 0 0
AN2111B Land beneath non-resid. Building Households including NPISHs 2024* . . . . . . .
AN2111B Land beneath non-resid. Building Households 2024* . . . . . . .
AN2111B Land beneath non-resid. Building Non-profit institutions serv. households 2024* . . . . . . .
AN2112 Agricultural land Households including NPISHs 2024* 119,187 12,873 -7 178 0 132,231 99.6
AN2112 Agricultural land Households 2024* 119,187 12,873 -7 178 0 132,231 99.6
AN2112 Agricultural land Non-profit institutions serv. households 2024* 0 0 0 0 0 0
AN212 Oil and gas reserves Households including NPISHs 2024* 0 0 0 0 0 0
AN212 Oil and gas reserves Households 2024* 0 0 0 0 0 0
AN212 Oil and gas reserves Non-profit institutions serv. households 2024* 0 0 0 0 0 0
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.