Guest rooms (bed and breakfast)
Filed accounts
NACE 55204 · financial year 2025 · 500 filed annual accounts| Per financial year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Median solvency | 15.9% | 16.1% | 13.7% | 15.6% | 17.6% | 17.4% |
| Median net result | -€1,490 | €1,371 | €1,491 | €1,905 | €3,297 | €2,495 |
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Bankruptcies
Recent bankruptcies
| Date | Company |
|---|---|
| 26-10-2026 | Viktoria B&B
BE 1022.486.601 |
| 16-09-2026 | Soeters, Marinus
BE 0770.375.780 · sole trader · Ostend |
| 07-09-2026 | Voca, Honorine
BE 0717.716.262 · sole trader · Tournai |
| 17-07-2026 | INDRANI
BE 0809.520.329 |
| 16-03-2026 | CARAVAGGIO
BE 0894.784.319 |
| 25-02-2026 | Greystone
BE 0702.897.038 |
| 19-11-2025 | CRAYWINCKELHOF STREEKBELEVINGSCENTRUM
BE 0750.912.038 |
| 16-09-2025 | Facilero
BE 0778.681.950 |
Spread across the country
by region and province · 737 of 1,818 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
The balance sheets of division 55 on the map, by municipality and down to the address
Largest employers
NACE 55204 as first main activity · staff from the latest accounts- 1 BEILABilzen-Hoeselt 18.0 FTEfinancial year 2025
- 2 BRC GroupRochefort 13.4 FTEfinancial year 2020
- 3 BREAKEVENTPhilippeville 13.3 FTEfinancial year 2025
- 4 De CasteleerKasterlee 11.3 FTEfinancial year 2025
- 5 BEVATOJABruges 10.9 FTEfinancial year 2025
Joint committees
from the latest accounts of 134 companies- 302 Hotels and catering 112
- 100 Auxiliary committee for blue-collar workers 6
- 200 Auxiliary committee for white-collar workers 6
- 323 Building management, estate agents and domestic staff 3
- 119 Food trade 2
- 124 Construction 2
- 201 Independent retail 2
- 139 Inland shipping 1
Show the 5 others
- 144 Agriculture 1
- 145 Horticulture 1
- 149.04 Metal trade 1
- 331 Flemish welfare and health sector 1
- 336 Liberal professions 1
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Division 55: Accommodation
Related activities
4 other activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Holiday cottages, homes and apartments55203 | 2,992 | 346 | 2 | 406 |
| Other holiday and short-stay accommodation55209 | 719 | 70 | 5 | 171 |
| Accommodation55202 | 119 | 1 | 1 | 1,454 |
| Accommodation55201 | 85 | 1 | 0 | 316 |
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.
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
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.
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 Guest rooms (bed and breakfast)
Balance sheet and result. 30.4% of the annual accounts show negative equity, against 12.4% in Belgium. The median net result of €2,495 is below Belgium's €16,497. Liquidity of 0.51 is below Belgium's 1.66.
Bankruptcies. The median bankruptcy probability of 0.6% is above Belgium's 0.2%. In 12 months, 3.9 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is fewer than in 51% of the 88 NACE divisions.
Inflow and structure. 59.5% of the companies are sole traders, against 41.6% in Belgium. In 12 months, 7.2 of 100 companies started, against 8.9 in Belgium. That is fewer than in 54% of the 87 NACE divisions. This activity holds 21.3% of the registrations of Accommodation.
Staff and filing. 42.8% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 67 of the 118 FTE: 56.9%.
Direction. Median solvency rose from 15.9% in financial year 2020 to 17.4% in financial year 2025. The median net result rose from -€1,490 in financial year 2020 to €2,495 in financial year 2025.
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 55204 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. 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.