Central Balance Sheet Data Office. Annual survey

This dataset brings together a broad and coherent system of economic and financial indicators compiled from the Central Balance Sheet Office of the Banco de España, with its main basis in the Integrated Central Balance Sheet Database (CBI). The CBI results from the combination of data provided by the Mercantile Registers through the filing of annual accounts (more than one million firms) and data derived from the voluntary collaboration of around 10,000 firms per year. Its purpose is to provide a structured and comparable view of the economic and financial performance of non-financial corporations resident in Spain, allowing analysis of both their temporal evolution and the differences across sectors and firm sizes.

The institutional coverage of the dataset corresponds to the non-financial corporations sector, in line with the delimitation used in official statistics, and incorporates relevant breakdowns by lines of economic activity according to the CNAE classification, by firm size, and by broad sectoral groupings. This structure facilitates sectoral and structural analysis of the productive sector, as well as comparisons across different types of firms.

The included series allow for a detailed analysis of balance sheets, profit and loss accounts, cost structures, and business margins, together with a broad set of indicators on profitability and financing. Core variables include the value of production, gross value added at factor cost, intermediate consumption, personnel expenses, financial expenses, and net ordinary profit. In addition, the dataset incorporates ratios commonly used in economic and financial analysis, such as the ordinary return on net assets, return on equity, operating margins, and the difference between business profitability and the cost of financing.

The information is presented at an annual frequency and expressed in the form of rates and percentage ratios, enabling precise monitoring of developments over time and homogeneous comparisons across sectors and firm sizes.

From a methodological perspective, these statistics fall within the framework of structural and financial business statistics compiled by a central bank and are consistent with national accounts concepts and definitions, as well as with European business statistics standards, in particular Eurostat’s recommendations. The data are produced using homogeneous criteria and data-cleaning procedures that ensure consistency and comparability over time.

Given its annual frequency and its integration within the statistics of the Central Balance Sheet Office of the Banco de España, this dataset constitutes a fundamental tool for analysing the economic and financial behaviour of the Spanish business sector. It is widely used in structural analysis, economic research, and in the assessment of developments in profitability, financing conditions, and business margins by analysts, researchers, and economic policy makers.

License: Terms of Use of Banco de España Statistics

Categories: Non-financial corporations