Non-specialised wholesale
Filed accounts
NACE 46392 · financial year 2025 · 452 filed annual accounts| Per financial year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Median solvency | 35.8% | 35.4% | 36.8% | 35.1% | 37.1% | 39.1% |
| Median net result | €18,796 | €28,768 | €28,762 | €30,897 | €30,958 | €32,390 |
Hold your customer's or competitor's figures against them in the Sector benchmark
Bankruptcies
Recent bankruptcies
| Date | Company |
|---|---|
| 28-10-2026 | Moogle
BE 0753.544.401 |
| 09-10-2026 | ILHAN FOODS
BE 0432.056.113 |
| 10-08-2026 | HEBAT
BE 0713.669.679 |
| 16-01-2026 | JACON
BE 0440.936.561 |
| 28-11-2025 | CARIDIS
BE 0466.099.549 |
| 15-10-2025 | S.MINEL
BE 0793.601.243 |
| 10-10-2025 | DERMAK
BE 0670.662.354 |
| 02-10-2025 | EURO FOOD ALL SERVICE
BE 0453.827.762 |
Spread across the country
by region and province · 615 of 679 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
- Abroad
The balance sheets of division 46 on the map, by municipality and down to the address
Largest employers
NACE 46392 as first main activity · staff from the latest accounts- 1 SOLUCIOUSHalle 898 FTEfinancial year 2026
- 2 ALDIVaux-sur-Sûre 853 FTEfinancial year 2025
- 3 RETAIL PARTNERS COLRUYT GROUPHalle 797 FTEfinancial year 2026
- 4 BURGER BRANDS BELGIUMAntwerp 403 FTEfinancial year 2022
- 5 BidfoodThuin 343 FTEfinancial year 2025
Joint committees
from the latest accounts of 231 companies- 119 Food trade 138
- 200 Auxiliary committee for white-collar workers 133
- 201 Independent retail 46
- 220 White-collar workers in the food industry 13
- 118 Food industry 9
- 100 Auxiliary committee for blue-collar workers 5
- 302 Hotels and catering 5
- 226 White-collar workers in international trade, transport and logistics 4
Show the 12 others
- 202 White-collar workers in food retail 3
- 202.01 Medium-sized food businesses 3
- 111 Metal, mechanical and electrical engineering 1
- 116 Chemical industry 1
- 126 Furnishing and woodworking 1
- 140.03 Road transport and logistics for third parties 1
- 143 Sea fishing 1
- 144 Agriculture 1
- 145 Horticulture 1
- 207 White-collar workers in the chemical industry 1
- 209 White-collar workers in metal manufacturing 1
- 323 Building management, estate agents and domestic staff 1
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Division 46: Wholesale trade
Related activities
16 other activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Wholesale of beverages, general range46349 | 1,537 | 96 | 14 | 3,537 |
| Wholesale of other food products46389 | 1,385 | 84 | 17 | 4,892 |
| Wholesale of wines and spirits46341 | 1,027 | 71 | 6 | 707 |
| Wholesale of fruit and vegetables, excluding potatoes46319 | 946 | 36 | 8 | 4,714 |
| Wholesale of meat and meat products, excluding game and poultry46321 | 735 | 19 | 9 | 6,903 |
| Wholesale trade46360 | 450 | 21 | 7 | 2,930 |
Show all 16 activities
| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Wholesale trade46370 | 403 | 43 | 4 | 838 |
| Wholesale trade46331 | 394 | 20 | 0 | 2,052 |
| Wholesale trade46323 | 228 | 10 | 3 | 1,163 |
| Wholesale trade46391 | 220 | 13 | 2 | 940 |
| Wholesale trade46382 | 193 | 13 | 0 | 895 |
| Wholesale trade46322 | 180 | 8 | 0 | 1,042 |
| Wholesale trade46311 | 140 | 6 | 1 | 1,054 |
| Wholesale trade46350 | 98 | 5 | 1 | 428 |
| Wholesale trade46332 | 68 | 9 | 0 | 159 |
| Wholesale trade46381 | 53 | 4 | 0 | 158 |
Bankruptcies per year in division 46
| Per year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bankruptcies | 803 | 710 | 738 | 687 | 722 | 486 | 417 | 583 | 541 | 625 | 634 | 425 |
| Jobs lost | 1,629 | 1,655 | 1,361 | 1,216 | 1,240 | 1,054 | 890 | 1,029 | 935 | 1,383 | 1,271 | 931 |
2026 through September. Every bankruptcy, also of companies that have since left the register. Source: Statbel (Directorate-General Statistics), NACE classification of 2008.
Staff cost per FTE in NACE division 46
9,639 employers| Size | Median | Middle half | Employers |
|---|---|---|---|
| fewer than 10 FTE | €60,500 | €47,700 to €78,600 | 6,072 |
| 10 to 49 FTE | €70,000 | €57,700 to €89,100 | 2,910 |
| 50 to 249 FTE | €84,000 | €67,400 to €119,200 | 558 |
| 250 FTE or more | €80,100 | €64,800 to €98,300 | 99 |
Employers with the highest staff cost per FTE in this division All sectors by staff cost In the Analysis workbench
Running bankruptcies in the sector
NACE division 46Measured nationally: Of 108,562 bankruptcies of legal entities across Belgium, 49% were closed within five years for insufficient assets and 28% after liquidation, 3% were withdrawn. After five years, 20% were still open. Half had ended after 26 months (a quarter after 15, three quarters after 51 months).
This counts companies with this main activity in the register on 6 November 2026. The outcome itself is not measured by sector. The activity of a company that leaves the register after its bankruptcy is too often not kept to compare closed cases fairly.
Foreign control in NACE division 46
45,472 registered companiesMain parent countries: Netherlands (206), Germany (128) and France (118).Show on the map by municipality
Subsidies in this sector
per register · legal entities with an enterprise number- Flemish subsidies €266.7m awarded
- Federal transfers 21.5m amount as published
- Wallonia-Brussels Federation €1.3m paid
- EU budget €531.5m attributed share
- EU research €52.9m EU contribution
Insights on Non-specialised wholesale
Balance sheet and result. The median net result of €32,390 is above Belgium's €16,520. Return on equity of 13.2% is below Belgium's 15.9%. Solvency of 39.1% is below Belgium's 46.1%.
Bankruptcies. In 12 months, 7.4 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is more than in 75% of the 88 NACE divisions. The median bankruptcy probability of 0.4% is above Belgium's 0.2%.
Inflow and structure. Half of the companies are younger than 22.9 years, against 8.1 years in Belgium. 9.4% of the companies are sole traders, against 41.6% in Belgium. In 12 months, 4.3 of 100 companies started, against 8.9 in Belgium. That is fewer than in 75% of the 87 NACE divisions.
Staff and filing. 42.8% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 3,293 of the 5,933 FTE: 55.5%.
Direction. Median solvency rose from 35.8% in financial year 2020 to 39.1% in financial year 2025. The median net result rose from €18,796 in financial year 2020 to €32,390 in financial year 2025.
The comparison with Belgium as a whole and with the other divisions is as of 06-11-2026 05:30.
Method and sources
Every company registered today counts under its main activities in the KBO. Establishment units do not count. Staff counts once, under the employer's first main activity, from its latest accounts and only where it fits the staff costs. The count follows the NACE 2025 classification, the version in which code 46392 exists.
The bankruptcies over five years count only companies still registered today, because the activity of a company that left the register is not kept. So they are fewer than the bankruptcies of those years, and the figure is not a probability for the future. Over twelve months the count is nearly complete, because a bankrupt company stays registered while its bankruptcy runs. A company with more than one main activity counts in each of those sectors.
The comparison with Belgium as a whole and with the other NACE divisions rests on an overview of every division, counted again each night. Each division is counted in the version of the NACE classification in which it exists. A standing such as "more than in 80%" compares with the other divisions that have the figure. A division's bankruptcy probability is the median over its companies with a score. Belgium here counts the 1,276,581 companies with a main activity, because only those belong to a division. The other 698,987 registrations publish no activity.
Each median is the value of the middle company, computed over the annual accounts of financial year 2025, and is shown only from 30 accounts. A share (loss-making, negative equity) counts that year's accounts with that trait. Accounts are late when they are filed after the statutory deadline. The direction per financial year follows the companies still registered today. Missing or 90 days late counts the companies with accounts missing today, or whose latest were filed more than 90 days after the deadline. The dossier follows the same rule.