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Current registrations 2,191division 69: 42,728
Starters, 12 months 984.5 per 100 · Belgium 8.9
Bankruptcies, 12 months 73.2 per 1,000 registrations · Belgium 6.2
Employment (FTE) 49058 employers · latest accounts
Median age 18.0 yearsBelgium 8.1 years
E-invoicing via Peppol 79.0%1,731 of 2,191 companies in the Peppol Directory · Belgium 85.0%

Filed accounts

NACE 69209 · financial year 2025 · 1,016 filed annual accounts
Median solvency
58.8%
division 53.5% · Belgium 46.1%
Median net result
€15,590
division €43,709 · Belgium €16,468
Median equity
€131,377
division €112,801 · Belgium €98,204
Loss-making
27.2%
division 9.6% · Belgium 26.7%
Negative equity
9.2%
division 3.1% · Belgium 12.4%
Median return on equity
10.4%
division 34.0% · Belgium 15.9%
Median liquidity
1.85
division 2.04 · Belgium 1.66
Filed late
44.8%
financial year 2024, 1,017 filings · division 32.5% · Belgium 38.5%
Missing or 90 days late
7.2%
of 1,143 companies with annual accounts · division 3.8% · Belgium 5.5%
Per financial year202020212022202320242025
Median solvency 55.5%55.0%56.6%60.0%58.2%58.8%
Median net result €7,729€9,755€11,502€10,087€10,562€15,590

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

Bankruptcies

Bankruptcies, 5 years, still registered
44
2.01% of the registrations · Belgium 1.68%
Running bankruptcies
61
27.8 per 1,000 registrations

Recent bankruptcies

Date Company
04-11-2026 FISCALE COMPTA
BE 0867.469.119
03-07-2026 BeFiducia
BE 0629.815.159
20-04-2026 Debuysere, Bart
BE 0642.197.012 · sole trader
26-02-2026 BOONEN ACCOUNTANTSKANTOOR
BE 0439.272.616
02-02-2026 Tournier, Isabelle
BE 0542.336.205 · sole trader
02-12-2025 FMB BENELUX
BE 0863.319.202
21-11-2025 HDN CONSULT
BE 0537.644.769
21-11-2025 JML SOINS
BE 0726.708.360

Every bankruptcy in division 69, last 90 days

Spread across the country

by region and province · 1,562 of 2,191 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 964 · 61.7%
  • Wallonia 382 · 24.5%
  • Brussels 202 · 12.9%
  • Abroad 14 · 0.9%
fewer moremax 282

Largest employers

NACE 69209 as first main activity · staff from the latest accounts
  1. 1 GAMMA-WOPLAMouscron 71.0 FTEfinancial year 2025
  2. 2 NOLMANS RETAIL SUPPORTBilzen-Hoeselt 71.0 FTEfinancial year 2025
  3. 3 PKF Bofidi ServicesGhent 38.5 FTEfinancial year 2025
  4. 4 GABY - CONSULTINGAalst 34.8 FTEfinancial year 2025
  5. 5 Spraying Systems EuropeDeinze 33.3 FTEfinancial year 2025

Joint committees

from the latest accounts of 152 companies
  • 200 Auxiliary committee for white-collar workers 77
  • 336 Liberal professions 49
  • 100 Auxiliary committee for blue-collar workers 22
  • 307 Insurance brokers and agencies 8
  • 302 Hotels and catering 3
  • 124 Construction 2
  • 207 White-collar workers in the chemical industry 2
  • 323 Building management, estate agents and domestic staff 2
Show the 12 others
  • 335 Services and support for business and the self-employed 2
  • 110 Textile care 1
  • 112 Garages 1
  • 116 Chemical industry 1
  • 140.03 Road transport and logistics for third parties 1
  • 144 Agriculture 1
  • 209 White-collar workers in metal manufacturing 1
  • 210 White-collar workers in the steel industry 1
  • 226 White-collar workers in international trade, transport and logistics 1
  • 314 Hairdressing and beauty care 1
  • 329 Socio-cultural sector 1
  • 329.01 Socio-cultural sector 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 11,385 476 13 12,497
Activities of company auditors69203 931 46 2 3,212
Legal and accounting activities69202 113 35 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

2,590 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 €65,400 €51,600 to €78,800 2,005
10 to 49 FTE €71,500 €60,100 to €82,100 535
50 to 249 FTE €72,000 €65,100 to €79,700 39

Running bankruptcies in the sector

NACE division 69
Number
113
Half have run longer than
29 months
Belgium: 20 months
Longer than three years
39%
Belgium: 31%

Measured nationally: Of 108,810 bankruptcies of legal entities across Belgium, 49% were closed within five years for insufficient assets and 29% 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 14 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 26,968 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 Other tax advisory services

Balance sheet and result. Return on equity of 10.4% is below Belgium's 15.9%. Solvency of 58.8% is above Belgium's 46.1%. 9.2% of the annual accounts show negative equity, against 12.4% in Belgium.

Bankruptcies. In 12 months, 3.2 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is fewer than in 64% 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 18.0 years, against 8.1 years in Belgium. In 12 months, 4.5 of 100 companies started, against 8.9 in Belgium. That is fewer than in 76% of the 87 NACE divisions. 28.7% of the companies are sole traders, against 41.6% in Belgium.

Staff and filing. 44.8% of the financial year 2024 accounts were filed late, against 38.5% in Belgium. The 5 largest employers hold 249 of the 490 FTE: 50.8%.

Direction. Median solvency rose from 55.5% in financial year 2020 to 58.8% in financial year 2025. The median net result rose from €7,729 in financial year 2020 to €15,590 in financial year 2025.

The comparison with Belgium as a whole and with the other divisions is as of 14-11-2026 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 69209 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 1,276,430 companies with a main activity, because only those belong to a division. The other 700,464 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.