Central Balance Sheet Data Office. Sectoral Aggregates

Central Balance Sheet Office Sectoral Aggregates provides aggregated economic and financial information on non-financial corporations resident in Spain, compiled from the Annual Central Balance Sheet Database (CBA) and the Mercantile Registers (CBB). Its objective is to facilitate comparative and structural analysis of the Spanish business sector through a homogeneous and systematic view of the main accounting and economic indicators.

The information is structured by sector of activity, firm size, and type of enterprise, enabling a consistent analysis of structural differences and the economic and financial behaviour of non-financial corporations. The institutional coverage of the dataset is limited to the non-financial corporations sector, in line with the standard delimitation used in Banco de España statistics and within the European reference framework for structural business statistics.

The dataset includes indicators representative of balance sheets, profit and loss accounts, employment, wages, and a broad set of economic and financial ratios, allowing the assessment of activity, profitability, asset structure, and financial position from an aggregated perspective. These aggregates provide a solid basis for sectoral analysis, comparisons across firm size classes, and the monitoring of medium- and long-term economic developments.

The statistics are compiled in accordance with the methodological criteria of the Banco de España, applying data-cleaning and validation processes carried out by analysts and experts of the Central Balance Sheet Office. The information is published on a semi-annual basis and incorporates periodic revisions associated with benchmark changes, such as modifications to accounting frameworks or to classifications of economic activities (CNAE). The time coverage begins in the mid-1990s and extends to the latest available financial year.

Given its detailed breakdowns by sector and firm size, its broad time coverage, and its integration within Banco de España statistics, this dataset constitutes a key reference for sectoral analysis, the study of business structure, and the assessment of the economic and financial evolution of non-financial corporations in Spain.

Categories: Non-financial corporations