Financial Management in Bietigheim-Bissingen – An Analysis of the Fiscal Year 2021

Budget Closure 2021: A Success for Bietigheim-Bissingen

In 2021, the city of Bietigheim-Bissingen presented an impressive budget closure. With a regular result of 5.13 million EUR and a special result of 3.99 million EUR, the city achieved a total result of 9.11 million EUR. The surplus from operating activities amounted to 17.55 million EUR, while the financing surplus was 11.84 million EUR. These figures show a solid financial foundation on which the city can plan future projects.

Reserve Development: Security for the Future

A central aspect of the fiscal year 2021 was the development of reserves. Reserves increased from 35.86 million EUR to 44.97 million EUR, with reserves from the regular result rising by 25.88 million EUR and from the special result by 19.09 million EUR. The base capital amounted to 363.27 million EUR, underscoring the city's financial stability.

The contribution to reserves is a decisive mechanism for managing investments and crises. The city has consciously chosen long-term financial security, which is reflected in the increase in reserves. This is particularly important in times of rising inflation and economic uncertainty.

International Partnerships: Costs and Perspectives

Bietigheim-Bissingen also financially committed to international partnerships in 2021. The planning of a city partnership with Aranjuez (Spain) was decided, with costs estimated at 15,000 EUR in 2026 and 2,000 EUR annually thereafter. In addition, financial contributions for reconstruction aid in Ukraine after the end of the war are planned.

The historical costs for partner cities and grants show an increase in recent years:

• 2022: 53,048 EUR
• 2023: 127,876 EUR
• 2024: 98,185 EUR
• 2025: 134,465 EUR
• 2026 (budget provision): 110,000 EUR
• 2027 (plan): 85,000 EUR
• 2028 (plan): 105,000 EUR

This development shows that Bietigheim-Bissingen is investing long-term in international relations – a decision that is both politically and culturally significant.

Sports Funding: New Structures from 2026

In 2026, a change in the sports funding guidelines came into effect. The most important changes concern the travel allowance, which for adults was reduced from 18 cents to 9 cents per km, while children and young people continue to receive the full amount. The performance grant was completely eliminated, and a new infrastructure contribution of 8 EUR per adult member was introduced.

These changes aim to ensure the financial sustainability of sports funding. The city expects to receive approximately 85,600 EUR from the infrastructure contribution. At the same time, the funding of youth and junior sports remains in place – a signal for the preservation of sports opportunities in the region.

Outlook: Stable Finances and Investment Planning

The balance sheet development from 2020 to 2021 shows a positive trend: the total balance sheet increased from 463.03 million EUR to 476.89 million EUR, with both fixed and financial assets increasing. The extended equity ratio was at 94.57 %, underscoring the city's financial health.

Looking at the financial plan 2025–2029, a continuous expansion of investments in education, culture, and infrastructure is planned. The city has also prepared for possible losses in municipal holdings and foresees capital contributions in case of continued negative results.

Conclusion

The budget closure of 2021 shows that Bietigheim-Bissingen is on solid financial footing. The city not only achieved a positive result but also strengthened its reserves and financially supported international partnerships. At the same time, new structures in sports funding were introduced to ensure long-term financial sustainability. With these measures, Bietigheim-Bissingen is well positioned to act in a forward-looking manner in the coming years.