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Communauté de communes Ouest Limousin · Haute-Vienne · Nouvelle-Aquitaine · 180 residents · Mayor: Bertrand Jayat

Pensol

€1 million spent in 2025.

€5,577 per resident · Towns of the same size: €1,135

Pensol’s spending by type

Towns under 3,500 residents do not present their accounts by policy.

  • Equipment and works64%€647k
  • Loans and debt22%€218k
  • Purchases and outside services5%€51k
  • Staff costs4%€40k
  • Interest on debt3%€26k
The 2 other items (2%)
  • Day-to-day management2%€20k
  • Taxes paid< 1%€2k

Source: the town’s 2025 accounts (DGFiP).

Where the money goes

The €1M spent in 2025, by who receives it.

  • Companies70%€698k

    Purchases, services and works. See the names ↓

  • Banks24%€243k

    Loan interest and repayments.

  • The town’s staff4%€40k

    Pay and contributions.

  • Other2%€21k

    Councillors’ allowances, compulsory contributions, taxes paid by the town.

  • Associations and other bodies< 1%€430

    Grants and contributions.

Source: the town’s 2025 accounts (DGFiP).

Contracts state a maximum amount for their whole term, often several years. That amount differs from what was paid. Purchases, services and works paid to companies by the town in 2025: €698k (its accounts).

Click a name to see its contracts

11 contracts signed in 2023 · €1.3M before tax

Why this total differs from the €698k of purchases, services and works paid to companies

These are the amounts of the contracts signed in the year, over their whole length, not what was paid. The money paid in a year also goes to older contracts and to purchases too small to be published (under €40,000 excl. VAT). For a framework agreement, the amount is a ceiling.

Investment and works

€647k of capital spending in 2025 (building, renovation, equipment), €3,595 per resident. Towns of the same size: €278.

  • Buildings€597k
  • Equipment and vehicles€36k
  • Roads and networks€8k
  • Land and landscaping€7k

Source: the town’s 2025 accounts (DGFiP).

Revenue and financing

Revenue: €462k · borrowing: €631k · spending: €1M.

Breakdown of resources

Source: the town’s 2025 accounts (DGFiP).

Debt and taxation

€5,431 of debt per resident

Towns of the same size: €320

38.5 years of savings to repay it

€476 in 2019

€429 of local taxes per resident

Towns of the same size: €327

Property tax rate: 32.1%

€344 in 2021

Accounts 2025, main budget (excluding annex budgets such as water), except debt and savings: main and annex budgets together (OFGL consolidated accounts). Per resident: amount divided by the total population (Insee, in force in the year of the accounts). Sources: DGFiP, OFGL.

Who spends for the residents of Pensol

Spending per resident in 2025 of each public body the town belongs to, and what each one pays for.

  • TownPensolPrimary schools, canteens, local streets, civil registry
    €5,577 per resident
  • IntercommunalityCommunauté de communes Ouest LimousinWaste, water, urban transport, economic development
    €513 per resident
  • DépartementHaute-VienneMinimum income, elderly and disability care, middle schools, county roads
    €1,247 per resident
  • RegionNouvelle-AquitaineHigh schools, regional trains, training, business support
    €519 per resident

Each amount is what the body spends per resident, from its accounts (DGFiP). Do not add them up: part of the money passes from one body to another.

Understanding these figures

Running costs and works: what is the difference?

Running costs are each year’s spending: wages, energy, upkeep, grants. Works create or renovate something that lasts: a school, a road, a sports hall.

How is the comparison with towns of the same size made?

The median is the middle value among towns of the same size. A value above or below it is not a judgement.

Where do these figures come from?

From the town’s accounts kept by the public accountant (DGFiP), the local finance observatory (OFGL) and public procurement data. Qipu changes no amount.

Elected officials and staff of Pensol: to report a figure to correct or add context, write to Qipu.

How often

Your data

Compare with Le Buis or with another town:

Page published by Qipu, independent of the town · Sources and method

DGFiP balance-sheet accounts (nature axis) · OFGL (consolidated towns base) · Public procurement — DECP (data.gouv.fr) · National register of elected officials, archived versions 2020-2025 · 2025. The method · See the source