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Human health activities

Current registrations 104division 86: 72,798
Starters, 12 months 32.9 per 100 · Belgium 8.9
Employment (FTE) 3,43413 employers · latest accounts
Median age 17.9 yearsBelgium 8.1 years
E-invoicing via Peppol 82.7%86 of 104 companies in the Peppol Directory · Belgium 85.0%

No bankruptcy in the past five years.

Filed accounts

NACE 86109 · financial year 2025 · 81 filed annual accounts
Median solvency
64.1%
division 62.1% · Belgium 46.1%
Median net result
€116,371
division €63,050 · Belgium €16,516
Median equity
€550,837
division €144,790 · Belgium €98,395
Loss-making
12.3%
division 8.6% · Belgium 26.7%
Negative equity
4.9%
division 3.8% · Belgium 12.4%
Median return on equity
21.1%
division 32.6% · Belgium 15.9%
Median liquidity
2.67
division 2.72 · Belgium 1.66
Filed late
32.1%
financial year 2024, 81 filings · division 35.9% · Belgium 38.4%
Missing or 90 days late
4.7%
of 85 companies with annual accounts · division 3.1% · Belgium 5.4%
Per financial year202020212022202320242025
Median solvency 63.8%62.6%69.6%68.8%70.2%64.1%
Median net result €72,904€90,551€90,016€104,847€131,603€116,371

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Spread across the country

by region and province · 92 of 104 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 52 · 56.5%
  • Wallonia 23 · 25.0%
  • Brussels 15 · 16.3%
  • Abroad 2 · 2.2%
fewer moremax 19

Largest employers

NACE 86109 as first main activity · staff from the latest accounts
  1. 1 VIVALIABastogne 3,178 FTEfinancial year 2025
  2. 2 LE BOSQUETLa Louvière 161 FTEfinancial year 2025
  3. 3 LUNAHasselt 28.2 FTEfinancial year 2020
  4. 4 Centrum voor Ambulante Revalidatie Kapelhof vzwGhent 22.6 FTEfinancial year 2025
  5. 5 Vereniging Geneesheren-Specialisten van ImeldaziekenhuisBonheiden 16.8 FTEfinancial year 2025

Joint committees

from the latest accounts of 24 companies
  • 330 Health institutions and services 10
  • 330.04 Health institutions and services 7
  • 200 Auxiliary committee for white-collar workers 2
  • 330.01 Health institutions and services 2
  • 100 Auxiliary committee for blue-collar workers 1
  • 314 Hairdressing and beauty care 1
  • 323 Building management, estate agents and domestic staff 1
  • 335 Services and support for business and the self-employed 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 153 0 0 79,188
Human health activities86104 48 1 0 13,220
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

1,680 employers
Median
€58,900
Belgium €61,400
Middle half
€45,000 to €75,500
half of the employers lie between
Place among sectors
60 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 1,189
10 to 49 FTE €77,700 €61,400 to €87,900 342
50 to 249 FTE €81,300 €69,700 to €90,000 68
250 FTE or more €78,800 €72,300 to €83,100 81

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 108,562 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

20 of the 34,038 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 138,609 FTE: 1.3%, against 14% for Belgium as a whole.

Subsidies in this sector

per register · legal entities with an enterprise number
  • Flemish subsidies €3.07bn awarded 4,414 recipients · 2022 to 2025 · largest: Persoonsvolgend budget voor personen met een handicap (PVB)
  • Federal transfers 160.2m amount as published 105 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

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Insights on Human health activities

Balance sheet and result. The median net result of €116,371 is above Belgium's €16,516. Liquidity of 2.67 is above Belgium's 1.66. 4.9% of the annual accounts show negative equity, against 12.4% in Belgium.

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

Inflow and structure. Half of the companies are younger than 17.9 years, against 8.1 years in Belgium. 11.5% of the companies are sole traders, against 41.6% in Belgium. Brussels holds 16.7% of the seats, against 12.5% in Belgium.

Staff and filing. 32.1% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 3,407 of the 3,434 FTE: 99.2%.

Direction. The median net result rose from €72,904 in financial year 2020 to €116,371 in financial year 2025.

The comparison with Belgium as a whole and with the other divisions is as of 07-11-2026 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 86109 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 1,276,547 companies with a main activity, because only those belong to a division. The other 699,272 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.