Municipal finances from 1900

This table contains figures on revenues, expenditures and debts of municipalities as of the year 1900, in millions of euros. The figures have been collected from previously published tables on municipal finances and have been based on annual realisation figures. The data presented were tasks from the annual accounts and the balance sheets of the respective municipalities, and match as closely as possible the definitions and classifications used by the municipalities themselves in their administration. Important events: 1986 — A different method of financing the homes for the elderly resulted in a visible spike of 2 billion euros in income on the capital account. 1995 — In this year, municipalities received approximately 15.5 billion euros as a lump-sum payment from Central Government to buy off loans provided under the Housing Act. Through these lump sum payments the loans are repaid, causing the loans to decrease by an equal amount in 1995. 2008 — As of January 2008 deferred payments received from European and Dutch governments for a specific purpose (such as the construction of new infrastructure) to cover expenses in previous years, are recorded in the balance sheet differently. From this date onwards they are recorded under deferred liabilities. Previously the amounts were recorded under the provisions. The change in recording has led to a break in the time series concerning the balance between 2007 and 2008. 2009 — The sale of shares in Nuon and Essent resulted in a visible spike of 5.2 billion euros. Since the received book profit and super dividends are considered part of the current account, the increase is visible there. 2015 — Due to the transfer of tasks in the area of social support from General Government to municipalities, the revenues and expenses have increased by approximately 7 billion euros. The figures in this table are provisional at the time of first publication. Upon the second publication one year later, the figures will become definitive. 2020 — The sale of shares in Eneco resulted in additional revenues (book profit) or 4.1 billion euros. Status of the figures: The figures for 1900-2019 are definite, the figures for 2020 are provisional. Changes as of 31 March 2022: The provisional figures for 2020 have been added. The figures for 2019 have been adjusted from provisional to definite. When will new figures be published? The new figures from the municipal accounts are published no later than 15 months after the reporting period. The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.