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Certified accountants and tax accountants

Current registrations 11,388division 69: 42,722
Starters, 12 months 4754.2 per 100 · Belgium 8.9
Bankruptcies, 12 months 131.1 per 1,000 registrations · Belgium 6.2
Employment (FTE) 12,4981,042 employers · latest accounts
Median age 14.1 yearsBelgium 8.1 years
E-invoicing via Peppol 94.6%10,769 of 11,388 companies in the Peppol Directory · Belgium 85.0%

Filed accounts

NACE 69201 · financial year 2025 · 6,987 filed annual accounts
Median solvency
50.6%
division 53.5% · Belgium 46.1%
Median net result
€40,220
division €43,752 · Belgium €16,520
Median equity
€136,525
division €112,740 · Belgium €98,421
Loss-making
8.0%
division 9.6% · Belgium 26.7%
Negative equity
2.7%
division 3.1% · Belgium 12.4%
Median return on equity
26.2%
division 34.0% · Belgium 15.9%
Median liquidity
1.89
division 2.04 · Belgium 1.66
Filed late
32.0%
financial year 2024, 6,888 filings · division 32.5% · Belgium 38.4%
Missing or 90 days late
5.0%
of 7,385 companies with annual accounts · division 3.8% · Belgium 5.4%
Per financial year202020212022202320242025
Median solvency 46.3%48.1%48.6%50.2%51.4%50.6%
Median net result €25,528€27,682€30,069€34,719€38,352€40,220

Hold your customer's or competitor's figures against them in the Sector benchmark

Bankruptcies

Bankruptcies, 5 years, still registered
32
0.28% of the registrations · Belgium 1.68%
Running bankruptcies
42
3.7 per 1,000 registrations

Recent bankruptcies

Date Company
30-10-2026 FISCLEVER
BE 0422.159.143
26-10-2026 FISCOBEL
BE 0428.630.528
28-09-2026 ORGANISATION CONSTRUCT
BE 0472.038.523
25-09-2026 Bauset, Christian
BE 0752.253.905 · sole trader · Saint-Nicolas
07-07-2026 ACCONNEX
BE 0687.874.114
03-07-2026 FIDUGO
BE 0445.355.407
03-07-2026 Pector, Fabrice
BE 0661.367.180 · sole trader · Châtelet
15-06-2026 Dorny, Pierre
BE 0526.525.304 · sole trader · Ostend

Every bankruptcy in division 69, last 90 days

Spread across the country

by region and province · 9,015 of 11,388 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 5,373 · 59.6%
  • Wallonia 2,691 · 29.9%
  • Brussels 947 · 10.5%
  • Abroad 4 · 0.0%
fewer moremax 1,558

Largest employers

NACE 69201 as first main activity · staff from the latest accounts
  1. 1 Deloitte Accountancy, Tax & Legal ServicesZaventem 706 FTEfinancial year 2025
  2. 2 Moore Finance & TaxBrussels 674 FTEfinancial year 2025
  3. 3 SBB BEDRIJFSDIENSTENLeuven 534 FTEfinancial year 2025
  4. 4 KPMG Tax, Legal & AccountancyZaventem 334 FTEfinancial year 2025
  5. 5 ERNST & YOUNG TAX CONSULTANTSMachelen (Brab.) 319 FTEfinancial year 2025

Joint committees

from the latest accounts of 1,853 companies
  • 336 Liberal professions 1,639
  • 200 Auxiliary committee for white-collar workers 200
  • 100 Auxiliary committee for blue-collar workers 79
  • 201 Independent retail 3
  • 111 Metal, mechanical and electrical engineering 2
  • 226 White-collar workers in international trade, transport and logistics 2
  • 302 Hotels and catering 2
  • 306 Insurance companies 2
Show the 12 others
  • 330 Health institutions and services 2
  • 335 Services and support for business and the self-employed 2
  • 102 Quarries 1
  • 102.02 Quarries 1
  • 102.03 Quarries 1
  • 118 Food industry 1
  • 125.03 Timber trade 1
  • 133 Tobacco industry 1
  • 140.03 Road transport and logistics for third parties 1
  • 144 Agriculture 1
  • 209 White-collar workers in metal manufacturing 1
  • 316 Merchant navy 1

Source: the annual accounts at the National Bank. One filing can name more than one committee.

Division 69: Legal and accounting

Related activities

3 other activities
Activity Registrations Starters, 12 months Bankruptcies, 12 months FTE
Other tax advisory services69209 2,192 98 7 490
Activities of company auditors69203 930 45 2 3,212
Legal and accounting activities69202 113 34 0 -

Bankruptcies per year in division 69

Per year201520162017201820192020202120222023202420252026
Bankruptcies443226949873556672687962
Jobs lost58553312113411363122949813777

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 69

2,592 employers
Median
€66,800
Belgium €61,400
Middle half
€53,600 to €79,700
half of the employers lie between
Place among sectors
37 of 78
sectors with a median staff cost per FTE, highest first
By size class
SizeMedianMiddle halfEmployers
fewer than 10 FTE €65,300 €51,500 to €78,800 2,008
10 to 49 FTE €71,500 €60,100 to €82,100 534
50 to 249 FTE €72,000 €65,100 to €79,700 39

Running bankruptcies in the sector

NACE division 69
Number
112
Half have run longer than
28 months
Belgium: 20 months
Longer than three years
38%
Belgium: 31%

Measured 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.

Outcome by court and division

18 of the 26,962 companies in NACE division 69 have a parent company abroad. Main parent countries: Luxembourg (5), Netherlands (5) and France (4). Together they employ 166 of the division's 27,617 FTE: 0.6%, against 14% for Belgium as a whole.

Subsidies in this sector

per register · legal entities with an enterprise number
  • Flemish subsidies €31.7m awarded 6,414 recipients · 2022 to 2025 · largest: Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
  • Federal transfers 46.4m amount as published 31 recipients · 2023 to 2025 · largest: Schadevergoedingen aan Brussels Hoofdstedelijk Gewest
  • Wallonia-Brussels Federation €1.4m paid 3 recipients · 2021 to 2025 · largest: Subventions aux associations reconnues à durée indéterminée dans le cadre du décret du 17 juillet 2003
  • EU budget €148.3m attributed share 41 recipients · 2021 to 2025 · largest: Rents and purchases
  • EU research €17.6m EU contribution 14 recipients · 2015 to 2026 · largest: Horizon Europe

Explore every recipient in this sector

Insights on Certified accountants and tax accountants

Balance sheet and result. The median net result of €40,220 is above Belgium's €16,520. 2.7% of the annual accounts show negative equity, against 12.4% in Belgium. 8.0% of the annual accounts close with a loss, against 26.7% in Belgium.

Bankruptcies. In 12 months, 1.1 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is fewer than in 77% of the 88 NACE divisions. The median bankruptcy probability of 0.1% is below Belgium's 0.2%.

Inflow and structure. Half of the companies are younger than 14.1 years, against 8.1 years in Belgium. In 12 months, 4.2 of 100 companies started, against 8.9 in Belgium. That is fewer than in 76% of the 87 NACE divisions. 20.8% of the companies are sole traders, against 41.6% in Belgium.

Staff and filing. 32.0% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 2,567 of the 12,498 FTE: 20.5%.

Direction. Median solvency rose from 46.3% in financial year 2020 to 50.6% in financial year 2025. The median net result rose from €25,528 in financial year 2020 to €40,220 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 69201 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.