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Human health activities

NACE 86104 · division 86 Human health
Current registrations 48division 86: 72,742
Starters, 12 months 12.1 per 100 · Belgium 8.8
Employment (FTE) 13,22019 employers · latest accounts
Median age 35.9 yearsBelgium 8.1 years

No bankruptcy in the past five years.

Filed accounts

NACE 86104 · financial year 2025 · 34 filed annual accounts
Median solvency
52.5%
division 62.1% · Belgium 46.1%
Median net result
€771,009
division €63,070 · Belgium €16,539
Median equity
€26.9m
division €144,856 · Belgium €98,485
Loss-making
20.6%
division 8.6% · Belgium 26.7%
Negative equity
0.0%
division 3.8% · Belgium 12.4%
Median return on equity
2.4%
division 32.6% · Belgium 15.9%
Median liquidity
2.47
division 2.72 · Belgium 1.66
Filed late
18.4%
financial year 2024 · division 35.9% · Belgium 38.4%
Per financial year20212022202320242025
Median solvency 53.6%53.3%54.7%54.3%52.5%
Median net result €781,758€73,802€142,258€307,102€771,009

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Spread across the country

by region and province · 45 of 48 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 17 · 37.8%
  • Wallonia 15 · 33.3%
  • Brussels 12 · 26.7%
  • Abroad 1 · 2.2%
fewer moremax 12

The balance sheets of division 86 on the map, by municipality and down to the address

Largest employers

NACE 86104 as first main activity · staff from the latest accounts
  1. 1 INTERCOMMUNALE DE SOINS SPECIALISES DE LIEGELiège 3,893 FTEfinancial year 2025
  2. 2 Zorggroep MynaSint-Truiden 1,353 FTEfinancial year 2025
  3. 3 CENTRE REGIONAL DE SOINS PSYCHIATRIQUES LES MARRONNIERSTournai 1,218 FTEfinancial year 2025
  4. 4 BERMBruges 1,048 FTEfinancial year 2025
  5. 5 Z.org KU LeuvenLeuven 941 FTEfinancial year 2025

Companies

48 with this main activity

Joint committees

from the latest accounts of 21 companies
  • 330 Health institutions and services 20
  • 152.01 Subsidised private schools 1
  • 319.01 Educational and residential institutions 1
  • 319.02 Educational and residential institutions 1
  • 330.01 Health institutions and services 1
  • 332 French- and German-speaking welfare and health sector 1

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

Division 86: Human health

Related activities

4 other activities
Activity Registrations Starters, 12 months Bankruptcies, 12 months FTE
Human health activities86101 154 0 0 79,188
Human health activities86109 104 3 0 3,455
Human health activities86103 30 0 0 1,279
Human health activities86102 2 0 0 -

Bankruptcies per year in division 86

Per year201520162017201820192020202120222023202420252026
Bankruptcies3738381381979984133133125134104
Jobs lost155112101224345124147251436214240196

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 86

1,683 employers
Median
€58,900
Belgium €61,400
Middle half
€45,000 to €75,500
half of the employers lie between
Place among sectors
61 of 78
sectors with a median staff cost per FTE, highest first
By size class
SizeMedianMiddle halfEmployers
fewer than 10 FTE €52,000 €42,300 to €65,700 1,191
10 to 49 FTE €77,700 €61,500 to €87,700 343
50 to 249 FTE €81,300 €69,700 to €90,000 68
250 FTE or more €78,800 €72,300 to €83,100 81

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 86
Number
51
Half have run longer than
23 months
Belgium: 20 months
Longer than three years
29%
Belgium: 31%

Measured nationally: Of 108,606 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 5 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

20 of the 34,009 companies in NACE division 86 have a parent company abroad. Main parent countries: France (8), Luxembourg (3) and United States (3). Together they employ 1,838 of the division's 138,652 FTE: 1.3%, against 14% for Belgium as a whole.

Subsidies in this sector

per register · legal entities with an enterprise number
  • Flemish subsidies €3.13bn awarded 4,416 recipients · 2022 to 2025 · largest: Persoonsvolgend budget voor personen met een handicap (PVB)
  • Federal transfers 209.4m amount as published 108 recipients · 2023 to 2025 · largest: Subsidie ziekenwagendiensten
  • Wallonia-Brussels Federation €219.1m paid 170 recipients · 2021 to 2025 · largest: Unnamed in the register
  • EU budget €44.4m attributed share 34 recipients · 2021 to 2025 · largest: Digital Europe Programme
  • EU research €32.1m EU contribution 29 recipients · 2009 to 2027 · largest: Horizon Europe

Explore every recipient in this sector

Insights on Human health activities

Balance sheet and result. The median net result of €771,009 is above Belgium's €16,539. 0.0% of the annual accounts show negative equity, against 12.4% in Belgium. Return on equity of 2.4% is below Belgium's 15.9%.

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

Inflow and structure. Half of the companies are younger than 35.9 years, against 8.1 years in Belgium. Brussels holds 27.3% of the seats, against 12.5% in Belgium. 6.3% of the companies are sole traders, against 41.6% in Belgium.

Staff and filing. 18.4% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 8,451 of the 13,220 FTE: 63.9%.

Direction. Median solvency fell from 53.6% in financial year 2021 to 52.5% in financial year 2025.

The comparison with Belgium as a whole and with the other divisions is as of 05-11-2026 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 86104 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 1,275,887 companies with a main activity, because only those belong to a division. The other 699,448 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.

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