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Legal and accounting activities

Current registrations 113division 69: 42,723
Starters, 12 months 3430.1 per 100 · Belgium 8.9
Median age 1.7 yearsBelgium 8.1 years
E-invoicing via Peppol 92.9%105 of 113 companies in the Peppol Directory · Belgium 85.0%

No bankruptcy in the past five years.

Filed accounts

NACE 69202 · financial year 2025 · 53 filed annual accounts
Median solvency
53.2%
division 53.5% · Belgium 46.1%
Median net result
€55,263
division €43,752 · Belgium €16,492
Median equity
€163,106
division €112,797 · Belgium €98,323
Loss-making
3.8%
division 9.6% · Belgium 26.7%
Negative equity
1.9%
division 3.1% · Belgium 12.4%
Median return on equity
43.9%
division 34.0% · Belgium 15.9%
Median liquidity
2.11
division 2.04 · Belgium 1.66
Filed late
24.4%
financial year 2024, 41 filings · division 32.5% · Belgium 38.4%
Missing or 90 days late
5.4%
of 56 companies with annual accounts · division 3.8% · Belgium 5.4%
Per financial year202020212022202320242025
Median solvency 45.7%46.1%51.5%46.9%49.6%53.2%
Median net result €51,284€41,851€43,340€57,057€55,410€55,263

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

Spread across the country

by region and province · 93 of 113 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 77 · 82.8%
  • Wallonia 13 · 14.0%
  • Brussels 3 · 3.2%
fewer moremax 28

Joint committees

from the latest accounts of 24 companies
  • 336 Liberal professions 20
  • 200 Auxiliary committee for white-collar workers 2
  • 100 Auxiliary committee for blue-collar workers 1
  • 102.03 Quarries 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
Certified accountants and tax accountants69201 11,386 475 13 12,498
Other tax advisory services69209 2,190 98 7 490
Activities of company auditors69203 930 45 2 3,212

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
29 months
Belgium: 20 months
Longer than three years
39%
Belgium: 31%

Measured nationally: Of 108,651 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 10 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 26,969 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 27,616 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 6,412 recipients · 2022 to 2025 · largest: Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
  • 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
  • Federal transfers 46.4m amount as published 31 recipients · 2023 to 2025 · largest: Schadevergoedingen aan Brussels Hoofdstedelijk Gewest
  • 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 Legal and accounting activities

Balance sheet and result. The median net result of €55,263 is above Belgium's €16,492. Return on equity of 43.9% is above Belgium's 15.9%. 3.8% of the annual accounts close with a loss, against 26.7% in Belgium.

Bankruptcies. The median bankruptcy probability of 0.0% is below Belgium's 0.2%.

Inflow and structure. In 12 months, 30.1 of 100 companies started, against 8.9 in Belgium. No NACE division counts more. Half of the companies are younger than 1.7 years, against 8.1 years in Belgium. 17.7% of the companies are sole traders, against 41.6% in Belgium.

Staff and filing. 24.4% of the financial year 2024 accounts were filed late, against 38.4% in Belgium.

Direction. Median solvency rose from 45.7% in financial year 2020 to 53.2% in financial year 2025.

The comparison with Belgium as a whole and with the other divisions is as of 10-11-2026 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 69202 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 1,276,421 companies with a main activity, because only those belong to a division. The other 699,557 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.