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Activities of head offices; management consultancy activities

NACE 70
Current registrations 88,205
Starters, 12 months 9,18010.4 per 100 · Belgium 8.9
Bankruptcies, 12 months 2643.0 per 1,000 registrations · Belgium 6.2
Employment (FTE) 53,9763,345 employers · latest accounts
Median age 7.1 yearsBelgium 8.1 years
E-invoicing via Peppol 93.1%82,141 of 88,202 companies in the Peppol Directory · Belgium 85.0%

Activities

NACE division 70 · 2 activities
Activity Registrations Starters, 12 months Bankruptcies, 12 months FTE
Business and other management consultancy70200 82,608 8,232 250 45,703
Activities of head offices70100 5,761 950 14 8,274

Filed accounts

NACE division 70 · financial year 2025 · 56,841 filed annual accounts
Median solvency
54.1%
Belgium 46.1%
Median net result
€29,684
Belgium €16,468
Median equity
€113,208
Belgium €98,204
Loss-making
20.5%
Belgium 26.7%
Negative equity
8.0%
Belgium 12.4%
Median return on equity
22.2%
Belgium 15.9%
Median liquidity
1.88
Belgium 1.66
Filed late
31.9%
financial year 2024, 50,628 filings · Belgium 38.5%
Missing or 90 days late
3.4%
of 59,602 companies with annual accounts · Belgium 5.5%
Per financial year20182019202020212022202320242025
Median solvency --52.3%53.7%54.3%55.3%56.5%54.7%
Median net result --€21,003€25,477€26,957€28,139€29,044€29,374
Filed late 36.6%41.7%39.3%37.5%35.6%33.6%31.9%-

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

Staff cost per FTE in NACE division 70

2,962 employers
Median
€75,100
Belgium €61,400
Middle half
€56,100 to €96,400
half of the employers lie between
Place among sectors
19 of 78
sectors with a median staff cost per FTE, highest first
By size class
SizeMedianMiddle halfEmployers
fewer than 10 FTE €70,000 €52,300 to €92,600 2,164
10 to 49 FTE €82,800 €68,200 to €104,900 628
50 to 249 FTE €93,600 €78,500 to €120,700 143
250 FTE or more €83,400 €68,200 to €104,200 27

Bankruptcies

Bankruptcies, 5 years, still registered
644
0.73% of the registrations · Belgium 1.68%

Bankruptcies per year in division 70

Per year201520162017201820192020202120222023202420252026
Bankruptcies397391449484453307286380423447532349
Jobs lost6946256967616005595306458979781,034569

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
13-11-2026 Engine Marine Support
BE 0802.951.152
12-11-2026 D&S HOLDING
BE 0764.461.255
12-11-2026 BRAND PARTNERS
BE 0811.559.903
12-11-2026 Metatron-Consult
BE 0898.002.343
09-11-2026 Marhe, Ramesh
BE 0723.827.856 · sole trader · Zelzate
09-11-2026 ROGER BROSENS CONSULTING
BE 0871.218.960
09-11-2026 T. DEWIJN ACTIVITY
BE 1002.732.352
05-11-2026 GROEP VERELST
BE 0478.654.121

Every bankruptcy in division 70, last 90 days

Running bankruptcies in the sector

NACE division 70
Number
627
Half have run longer than
18 months
Belgium: 20 months
Longer than three years
28%
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

Spread across the country

by region and province · 77,952 of 88,205 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 51,791 · 66.4%
  • Wallonia 15,548 · 19.9%
  • Brussels 10,297 · 13.2%
  • Abroad 316 · 0.4%
fewer moremax 15,962

Largest employers

NACE division 70 · staff from the latest accounts
  1. 1 RANDSTAD GROUP BELGIUMGrimbergen 1,909 FTEfinancial year 2025
  2. 2 DELAWARE CONSULTINGKortrijk 1,478 FTEfinancial year 2025
  3. 3 ACCENTUREBrussels 1,081 FTEfinancial year 2025
  4. 4 Update-proWijnegem 979 FTEfinancial year 2025
  5. 5 UNITED CONSULTINGNiel 749 FTEfinancial year 2025

Joint committees

from the latest accounts of 6,177 companies
  • 200 Auxiliary committee for white-collar workers 4,844
  • 100 Auxiliary committee for blue-collar workers 897
  • 201 Independent retail 170
  • 302 Hotels and catering 150
  • 336 Liberal professions 113
  • 323 Building management, estate agents and domestic staff 105
  • 124 Construction 74
  • 226 White-collar workers in international trade, transport and logistics 68
Show the 12 others
  • 209 White-collar workers in metal manufacturing 64
  • 207 White-collar workers in the chemical industry 47
  • 313 Pharmacies and pricing offices 43
  • 307 Insurance brokers and agencies 42
  • 335 Services and support for business and the self-employed 39
  • 111 Metal, mechanical and electrical engineering 37
  • 149.01 Electricians: installation and distribution 34
  • 112 Garages 31
  • 337 Auxiliary committee for the non-profit sector 30
  • 140.03 Road transport and logistics for third parties 28
  • 220 White-collar workers in the food industry 27
  • 119 Food trade 25

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

237 of the 74,962 companies in NACE division 70 have a parent company abroad. Main parent countries: Netherlands (53), France (44) and Luxembourg (31). Together they employ 10,559 of the division's 53,976 FTE: 20%, against 14% for Belgium as a whole.

Subsidies in this sector

per register · legal entities with an enterprise number
  • Flemish subsidies €229.9m awarded 7,305 recipients · 2022 to 2025 · largest: Ontwikkelingsproject
  • Wallonia-Brussels Federation €5.8m paid 27 recipients · 2021 to 2025 · largest: Conventions et contrats programmes indexés dans le domaine des arts vivants
  • Federal transfers 40.7m amount as published 42 recipients · 2023 to 2025 · largest: Ondersteuning aan de bijdrage van de organisaties van de civiele maatschappij en institutionele actoren in de realisatie van de doelen van de gemeenschappelijke strategische kaders (cf. art. 2.14.6 en 2.14.10 van de wetsbepalingen)
  • EU budget €1.60bn attributed share 221 recipients · 2021 to 2025 · largest: Neighbourhood, Development and International Cooperation Instrument, Global Europe
  • EU research €583.5m EU contribution 196 recipients · 2008 to 2027 · largest: Horizon Europe

Explore every recipient in this sector

Insights on Head offices and management consultancy

Balance sheet and result. The median net result of €29,684 is above Belgium's €16,468. Return on equity of 22.2% is above Belgium's 15.9%. 8.0% of the annual accounts show negative equity, against 12.4% in Belgium.

Bankruptcies. In 12 months, 3.0 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is fewer than in 64% of the 87 other NACE divisions. The median bankruptcy probability of 0.1% is below Belgium's 0.2%. By size, the median bankruptcy probability is 0.1% at under 10 FTE, 0.1% at 10 to 49 FTE, 0.1% at 50 to 249 FTE and 0.1% at 250 FTE or more.

Inflow and structure. 11.6% of the companies are sole traders, against 41.6% in Belgium. In 12 months, 10.4 of 100 companies started, against 8.9 in Belgium. That is more than in 78% of the 86 other NACE divisions. Half of the companies are younger than 7.1 years, against 8.1 years in Belgium.

Staff and filing. The median staff cost per FTE of €75,127 is above Belgium's €61,428. 31.9% of the financial year 2024 accounts were filed late, against 38.5% in Belgium. The 5 largest employers hold 6,197 of the 53,976 FTE: 11.5%.

Direction. Median solvency rose from 52.3% in financial year 2020 to 54.7% in financial year 2025. The median net result rose from €21,003 in financial year 2020 to €29,374 in financial year 2025. In 2025, Statbel counted 532 bankruptcies and 1,034 jobs lost, against 307 bankruptcies in 2020.

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 70 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. 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.