Aarbergen 2026: Budget Tensions, Investment Planning, and Financial Security

Budget 2026: Between Deficit and Investment Power

The municipality of Aarbergen has finalized its 2026 budget in the second week of January 2026. With a deficit of -1,185,859 € in the operating budget and a cash flow requirement of -1,509,584 € in the financial budget, it is clear: the 2026 budget is not balanced. Nevertheless, the municipality manages to conceal the deficit through reserves and to advance investments.

## Structure of the 2026 Budget

The 2026 budget plan is characterized by revenues of 17,930,731 € and expenses of 19,116,590 €, resulting in a deficit that is cushioned by the extraordinary reserve (1,927,132.94 €) and regular reserve (6,852,845.39 €). Investment loans total 3,869,563 €, with a liquidity loan limit of 5,000,000 €.

Revenues are strongly driven by taxes and tax-like revenues (43.64%), followed by key transfers and levies (26.36%). Expenses are composed of personnel costs (26.92%), goods and services (26.71%), interests (2.27%), and depreciations (8.43%).

## Investments and Long-Term Security

A central aspect of the budget is investment planning. The municipality is investing particularly in infrastructure, energy efficiency, and social services. An example is the heat planning concept, scheduled to be realized in 2027. Through inter-municipal cooperation and state funding, the cost requirements are reduced, which alleviates the budget.

Further investments include childcare at the kindergarten, where security measures such as lightning protection and safety lighting are planned. A new building is planned for the municipal workshop, which will be associated with total -109,000 € in disbursements from 2025 to 2026.

Investment needs also increase significantly in water supply. For 2024, 6,099,672.53 € has already been allocated, indicating long-term investment needs.

## Taxes, Levies and Transfers: Rising Burdens

Tax revenues, especially business tax and land tax B, are a key funding component. The business tax is projected to decline from 500% (2024) to 460% (2029), while land tax B per inhabitant rises sharply—from 133.03 € (2020) to 304.04 € (2029). The district levy increases from 2,825,726 € (2024) to 3,663,649 € (2029), indicating rising administrative costs at the district level.

The school levy is also increasing, emphasizing the financial dependency on higher levels of government. The municipality has little room for maneuver here, which could lead to further budgetary burdens in the long term.

## Deficits and Risks in the Financial Budget

The 2026 budget is not balanced. Without the reserves, the budget would not be financially viable. The extraordinary reserve is drawn down by 1,185,909 €, which almost fully covers the deficit. However, a cash flow requirement of 4,490,804 € is expected in the years 2027–2029. Unrestricted liquidity will be exhausted by early 2027, increasing financial uncertainty.

Additionally, interest expenses are rising significantly: from 292,257 € (2025) to 425,202 € (2026). This is due to the increase in interest rates and further burdens the budget. Depreciations are also increasing—from 938,990 € (2025) to 1,231,620 € (2026)—which reflects growing investments in fixed assets.

## Conclusion: Budget as a Mirror of the Future

The 2026 budget of the municipality of Aarbergen is a mirror of the financial realities in rural areas. It shows how dependent the municipality is on tax revenues and levies, but also how it plans investments in future fields such as energy efficiency and education.

Financial uncertainty due to rising interest and depreciation remains. Without long-term relief through state or municipal reforms, Aarbergen may be required to rely on more financial security concepts in the future.

In the long term, it is essential to stabilize tax development and finance investments through third-party funding and inter-municipal cooperation. Only in this way can Aarbergen maintain its role as a livable and economically strong municipality.

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