{
  "year": 2024,
  "note": "Detailed subcategories added for accijnzen (diesel, alcohol, tabak...) and OCMW spending (leefloon, subsidies to NGOs, thuiszorg...). Full detail comes from official documents/PDFs.",
  "entities": {
    "BE": {
      "name": "België",
      "level": "national",
      "pop": 11750000,
      "region": null,
      "province": null,
      "income": {
        "total": 363547000000.0,
        "by_category": {
          "accijnzen": [
            {
              "sub": "accijnzen_alcohol_bier",
              "label": "Accijnzen bier (0-8% en hoger)",
              "amt": 185000000.0
            },
            {
              "sub": "accijnzen_alcohol_sterk",
              "label": "Accijnzen sterke drank (whisky, vodka, etc.)",
              "amt": 165000000.0
            },
            {
              "sub": "accijnzen_alcohol_wijn",
              "label": "Accijnzen wijn en mousserende wijnen",
              "amt": 72000000.0
            },
            {
              "sub": "accijnzen_andere",
              "label": "Accijnzen koffie, niet-alcoholische dranken, energieproducten overig",
              "amt": 145000000.0
            },
            {
              "sub": "accijnzen_benzine",
              "label": "Accijnzen benzine (95 E10, 98)",
              "amt": 1020000000.0
            },
            {
              "sub": "accijnzen_diesel",
              "label": "Accijnzen motorbrandstoffen - diesel (inclusief rode diesel landbouw)",
              "amt": 1920000000.0
            },
            {
              "sub": "accijnzen_lpg",
              "label": "Accijnzen LPG en andere gasvormige brandstoffen",
              "amt": 85000000.0
            },
            {
              "sub": "accijnzen_tabak_fijn",
              "label": "Accijnzen fijn gesneden rooktabak en shag",
              "amt": 280000000.0
            },
            {
              "sub": "accijnzen_tabak_sigaren",
              "label": "Accijnzen sigaren en cigarillos",
              "amt": 95000000.0
            },
            {
              "sub": "accijnzen_tabak_sigaretten",
              "label": "Accijnzen sigaretten (vast + ad valorem 40%+)",
              "amt": 980000000.0
            }
          ],
          "corporate_tax": [
            {
              "sub": null,
              "label": null,
              "amt": 33500000000.0
            }
          ],
          "other_income": [
            {
              "sub": null,
              "label": null,
              "amt": 78600000000.0
            }
          ],
          "personal_income_tax_share": [
            {
              "sub": null,
              "label": "Personenbelasting",
              "amt": 95500000000.0
            }
          ],
          "social_contributions": [
            {
              "sub": null,
              "label": null,
              "amt": 70500000000.0
            }
          ],
          "vat_excise_other_federal": [
            {
              "sub": null,
              "label": "BTW + Accijnzen",
              "amt": 80500000000.0
            }
          ]
        }
      },
      "spending": {
        "total": 390400000000.0,
        "by_category": {
          "education_culture_sport": [
            {
              "sub": null,
              "label": null,
              "amt": 39500000000.0
            }
          ],
          "healthcare": [
            {
              "sub": null,
              "label": null,
              "amt": 54500000000.0
            }
          ],
          "interest_debt": [
            {
              "sub": null,
              "label": null,
              "amt": 15100000000.0
            }
          ],
          "other_spending": [
            {
              "sub": "algemene_admin",
              "label": "Algemene overheidsadministratie, ICT, gebouwen",
              "amt": 18500000000.0
            },
            {
              "sub": "defensie_overig",
              "label": "Defensie en veiligheid (niet in personeel)",
              "amt": 3800000000.0
            },
            {
              "sub": "dotaties_intercommunales",
              "label": "Dotaties en bijdragen aan intercommunales en agentschappen",
              "amt": 6200000000.0
            },
            {
              "sub": "investeringen",
              "label": "Kapitaalinvesteringen en infrastructuur (niet in andere categorieën)",
              "amt": 28000000000.0
            },
            {
              "sub": "justitie_rechtbanken",
              "label": "Justitie, rechtbanken, gevangenissen",
              "amt": 2900000000.0
            },
            {
              "sub": "milieu_klimaat",
              "label": "Milieu, klimaat en energiebeleid (overig)",
              "amt": 4200000000.0
            },
            {
              "sub": "overige_uitgaven",
              "label": "Diverse overige lopende uitgaven en reserves",
              "amt": 12500000000.0
            },
            {
              "sub": "rente_schuld",
              "label": "Rente op de overheidsschuld",
              "amt": 15200000000.0
            }
          ],
          "personnel": [
            {
              "sub": null,
              "label": null,
              "amt": 43800000000.0
            }
          ],
          "political_mandates": [
            {
              "sub": null,
              "label": null,
              "amt": 2500000000.0
            }
          ],
          "roads_infrastructure": [
            {
              "sub": null,
              "label": null,
              "amt": 19200000000.0
            }
          ],
          "social_welfare": [
            {
              "sub": "andere_sociale",
              "label": "Andere sociale uitkeringen (weduwen, etc.)",
              "amt": 4500000000.0
            },
            {
              "sub": "gezinsbijslagen",
              "label": "Kindergeld en gezinsbijslagen",
              "amt": 6500000000.0
            },
            {
              "sub": "gezondheidszorg",
              "label": "Ziekteverzekering, hospitalisatie, geneesmiddelen",
              "amt": 42000000000.0
            },
            {
              "sub": "invaliditeit",
              "label": "Invaliditeitsuitkeringen",
              "amt": 4800000000.0
            },
            {
              "sub": "leefloon_sociale_bijstand",
              "label": "Leefloon en equivalente sociale bijstand (OCMW/CPAS deel federaal)",
              "amt": 3200000000.0
            },
            {
              "sub": "pensioenen",
              "label": "Wettelijke pensioenen (werknemers, zelfstandigen, ambtenaren)",
              "amt": 55000000000.0
            },
            {
              "sub": "werkloosheid",
              "label": "Werkloosheidsuitkeringen en activering",
              "amt": 8500000000.0
            }
          ]
        }
      },
      "source": "https://www.nbb.be / FPS Finance reports"
    },
    "OVL": {
      "name": "Oost-Vlaanderen",
      "level": "province",
      "pop": 1580000,
      "region": "VL",
      "province": null,
      "income": {
        "total": 1930000000.0,
        "by_category": {
          "dotations_transfers": [
            {
              "sub": null,
              "label": null,
              "amt": 1020000000.0
            }
          ],
          "other_income": [
            {
              "sub": null,
              "label": null,
              "amt": 470000000.0
            }
          ],
          "other_local_taxes": [
            {
              "sub": null,
              "label": null,
              "amt": 440000000.0
            }
          ]
        }
      },
      "spending": {
        "total": 2347000000.0,
        "by_category": {
          "education_culture_sport": [
            {
              "sub": null,
              "label": null,
              "amt": 322000000.0
            }
          ],
          "personnel": [
            {
              "sub": null,
              "label": null,
              "amt": 708000000.0
            }
          ],
          "political_mandates": [
            {
              "sub": null,
              "label": null,
              "amt": 45000000.0
            }
          ],
          "roads_infrastructure": [
            {
              "sub": null,
              "label": null,
              "amt": 545000000.0
            }
          ],
          "waste_environment": [
            {
              "sub": null,
              "label": null,
              "amt": 430000000.0
            }
          ],
          "wegen_infra": [
            {
              "sub": "wegen_nieuw",
              "label": "Nieuwe infrastructuurprojecten en mobiliteit",
              "amt": 52000000.0
            },
            {
              "sub": "wegen_onderhoud",
              "label": "Wegenonderhoud en heraanleg (inclusief fietspaden)",
              "amt": 245000000.0
            }
          ]
        }
      },
      "source": "https://oost-vlaanderen.be (jaarrekening references)"
    },
    "42003": {
      "name": "Berlare",
      "level": "municipality",
      "pop": null,
      "region": "VL",
      "province": "UNK",
      "income": {
        "total": 32850000.0,
        "by_category": {
          "dotations_transfers": [
            {
              "sub": null,
              "label": "Dotaties Vlaanderen + federaal",
              "amt": 16650000.0
            }
          ],
          "other_local_taxes": [
            {
              "sub": null,
              "label": null,
              "amt": 2000000.0
            }
          ],
          "personal_income_tax_share": [
            {
              "sub": null,
              "label": "Opcentiemen personenbelasting",
              "amt": 6520000.0
            }
          ],
          "property_tax": [
            {
              "sub": null,
              "label": "Onroerende voorheffing",
              "amt": 4420000.0
            }
          ],
          "user_fees_retributions": [
            {
              "sub": null,
              "label": "Retributies & afval",
              "amt": 3260000.0
            }
          ]
        }
      },
      "spending": {
        "total": 36873000.0,
        "by_category": {
          "education_culture_sport": [
            {
              "sub": null,
              "label": null,
              "amt": 2520000.0
            }
          ],
          "general_administration": [
            {
              "sub": null,
              "label": null,
              "amt": 3045000.0
            }
          ],
          "other_spending": [
            {
              "sub": "algemene_overhead",
              "label": "Algemene administratie, verzekeringen, ICT-overhead",
              "amt": 680000.0
            },
            {
              "sub": "dotaties_intercommunales",
              "label": "Bijdragen aan intercommunales (vuilnis, water, etc.)",
              "amt": 420000.0
            },
            {
              "sub": "investeringen_capitaal",
              "label": "Kapitaalinvesteringen (gebouwen, materieel, niet in wegen)",
              "amt": 1250000.0
            },
            {
              "sub": "onvoorzien_diversen",
              "label": "Onvoorziene uitgaven en diverse kleine posten",
              "amt": 310000.0
            },
            {
              "sub": "rente_aflossing",
              "label": "Rente en aflossingen op leningen",
              "amt": 850000.0
            }
          ],
          "personnel": [
            {
              "sub": null,
              "label": "Personeel (gemeente + OCMW)",
              "amt": 11760000.0
            }
          ],
          "political_mandates": [
            {
              "sub": null,
              "label": "Politieke mandaten & kabinet",
              "amt": 1940000.0
            }
          ],
          "roads_infrastructure": [
            {
              "sub": null,
              "label": "Wegen, riolering & openbare werken",
              "amt": 6520000.0
            }
          ],
          "social_welfare": [
            {
              "sub": "ocmw_administratie",
              "label": "Personeel en werking OCMW (ambtenaren, kantoren)",
              "amt": 380000.0
            },
            {
              "sub": "ocmw_huisvesting_energie",
              "label": "Huurwaarborgfonds, energietoelagen en woonbegeleiding",
              "amt": 320000.0
            },
            {
              "sub": "ocmw_leefloon",
              "label": "Leefloon uitkeringen (individuele financiële steun aan ~180 gezinnen)",
              "amt": 1920000.0
            },
            {
              "sub": "ocmw_schuld_psyscho",
              "label": "Schuldhulpverlening, budgetbeheer en psychosociale ondersteuning",
              "amt": 450000.0
            },
            {
              "sub": "ocmw_subsidie_integratie",
              "label": "Subsidie aan lokale integratie-vzw's (taal, werk, inburgering)",
              "amt": 125000.0
            },
            {
              "sub": "ocmw_subsidie_jeugd_kinder",
              "label": "Subsidies aan jeugdwerk en kinderopvang initiatieven",
              "amt": 98000.0
            },
            {
              "sub": "ocmw_subsidie_ouderen",
              "label": "Subsidies aan woonzorgcentrum en dagopvang voor senioren (lokale vzw)",
              "amt": 210000.0
            },
            {
              "sub": "ocmw_subsidie_voedselbank",
              "label": "Subsidie aan Voedselbank Berlare vzw (voedselbedeling)",
              "amt": 145000.0
            },
            {
              "sub": "ocmw_thuiszorg",
              "label": "Thuiszorg, poetshulp en warme maaltijden aan huis (ouderen/zorgbehoevenden)",
              "amt": 680000.0
            }
          ],
          "waste_environment": [
            {
              "sub": null,
              "label": null,
              "amt": 3250000.0
            }
          ]
        }
      },
      "source": "https://www.berlare.be (Meerjarenplan / Jaarrekening PDFs, NIS 42003); VRT & HLN summaries 2024-2026"
    }
  }
}