Accommodation
Activities
NACE division 55 · 9 activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Holiday cottages, homes and apartments55203 | 2,992 | 346 | 2 | 406 |
| Hotels and similar accommodation55100 | 2,347 | 66 | 24 | 14,900 |
| Guest rooms (bed and breakfast)55204 | 1,818 | 130 | 7 | 118 |
| Other holiday and short-stay accommodation55209 | 719 | 70 | 5 | 171 |
| Accommodation55300 | 436 | 15 | 1 | 601 |
| Accommodation55900 | 209 | 12 | 0 | 414 |
| Accommodation55202 | 119 | 1 | 1 | 1,454 |
| Accommodation55201 | 85 | 1 | 0 | 316 |
| Accommodation55400 | 19 | 7 | 0 | - |
Filed accounts
NACE division 55 · financial year 2025 · 3,429 filed annual accounts| Per financial year | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|
| Median solvency | - | - | 23.7% | 23.2% | 24.6% | 23.8% | 23.6% | 24.1% |
| Median net result | - | - | -€4,150 | €2,698 | €6,770 | €4,330 | €3,470 | €3,045 |
| Filed late | 47.6% | 56.2% | 53.1% | 49.7% | 48.5% | 45.6% | 44.9% | - |
Hold your customer's or competitor's figures against them in the Sector benchmark
Staff cost per FTE in NACE division 55
735 employers| Size | Median | Middle half | Employers |
|---|---|---|---|
| fewer than 10 FTE | €48,400 | €40,800 to €57,100 | 345 |
| 10 to 49 FTE | €51,400 | €45,800 to €56,900 | 314 |
| 50 to 249 FTE | €55,300 | €49,800 to €59,400 | 73 |
Employers with the highest staff cost per FTE in this division All sectors by staff cost In the Analysis workbench
Bankruptcies
Bankruptcies per year in division 55
| Per year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bankruptcies | 34 | 43 | 41 | 41 | 38 | 32 | 40 | 36 | 26 | 36 | 41 | 33 |
| Jobs lost | 167 | 383 | 105 | 119 | 246 | 158 | 154 | 147 | 61 | 135 | 217 | 72 |
2026 through September. Every bankruptcy, also of companies that have since left the register. Source: Statbel (Directorate-General Statistics), NACE classification of 2008.
Recent bankruptcies
| Date | Company |
|---|---|
| 06-11-2026 | NEW VILLA
BE 0882.203.914 |
| 29-10-2026 | ReCenter
BE 0805.842.148 |
| 26-10-2026 | NESTOR HOSPITALITY
BE 0789.514.969 |
| 26-10-2026 | Viktoria B&B
BE 1022.486.601 |
| 02-10-2026 | MIRR'O
BE 0898.457.154 |
| 30-09-2026 | HOTEL O IEPER
BE 0672.912.556 |
| 23-09-2026 | AMANI
BE 0700.255.371 |
| 21-09-2026 | SHE Hospitality
BE 0767.699.669 |
Running bankruptcies in the sector
NACE division 55Measured nationally: Of 108,621 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 9 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.
Spread across the country
by region and province · 4,974 of 8,534 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
- Abroad
This sector's balance sheets on the map, by municipality and down to the address
Largest employers
NACE division 55 · staff from the latest accounts- 1 CPSP BelgiëMol 645 FTEfinancial year 2025
- 2 HOTEL EXPLOITATIEMAATSCHAPPIJ DIEGEMMachelen (Brab.) 534 FTEfinancial year 2025
- 3 SUNPARKS LEISUREDe Haan 297 FTEfinancial year 2025
- 4 Essendi BelgiumBrussels 278 FTEfinancial year 2025
- 5 RADISSON HOSPITALITY BELGIUMBrussels 227 FTEfinancial year 2025
Joint committees
from the latest accounts of 1,219 companies- 302 Hotels and catering 1,084
- 200 Auxiliary committee for white-collar workers 48
- 100 Auxiliary committee for blue-collar workers 30
- 323 Building management, estate agents and domestic staff 24
- 314 Hairdressing and beauty care 10
- 124 Construction 9
- 201 Independent retail 9
- 145 Horticulture 6
Show the 12 others
- 329.01 Socio-cultural sector 6
- 333 Tourist attractions 5
- 152 Subsidised private schools 4
- 225 White-collar workers in subsidised private schools 4
- 329 Socio-cultural sector 4
- 337 Auxiliary committee for the non-profit sector 4
- 119 Food trade 3
- 144 Agriculture 3
- 149.01 Electricians: installation and distribution 3
- 319.02 Educational and residential institutions 3
- 330 Health institutions and services 3
- 121 Cleaning 2
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Foreign control in NACE division 55
4,497 registered companiesSubsidies in this sector
per register · legal entities with an enterprise number- Flemish subsidies €74.6m awarded
- Wallonia-Brussels Federation €36.7m paid
- Federal transfers 2.8m amount as published
- EU budget €53,964 attributed share
Insights on Accommodation
Balance sheet and result. 25.7% of the annual accounts show negative equity, against 12.4% in Belgium. The median net result of €3,638 is below Belgium's €16,497. Return on equity of 5.4% is below Belgium's 15.9%.
Bankruptcies. The median bankruptcy probability of 0.5% is above Belgium's 0.2%. In 12 months, 4.7 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is more than in 61% of the 87 other NACE divisions. By size, the median bankruptcy probability is 0.6% at under 10 FTE, 0.3% at 10 to 49 FTE and 0.4% at 50 to 249 FTE.
Inflow and structure. Wallonia holds 34.0% of the seats, against 22.7% in Belgium. In 12 months, 7.6 of 100 companies started, against 8.9 in Belgium. That is more than in 55% of the 86 other NACE divisions.
Staff and filing. The median staff cost per FTE of €50,620 is below Belgium's €61,423. 44.9% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 1,981 of the 18,381 FTE: 10.8%.
Direction. The median net result rose from -€4,150 in financial year 2020 to €3,045 in financial year 2025. In 2025, Statbel counted 41 bankruptcies and 217 jobs lost, against 32 bankruptcies in 2020.
The comparison with Belgium as a whole and with the other divisions is as of 09-11-2026 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 55 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 1,276,461 companies with a main activity, because only those belong to a division. The other 699,442 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. 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.