Dental practice
Filed accounts
NACE 86230 · financial year 2025 · 4,306 filed annual accounts| Per financial year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Median solvency | 53.3% | 57.2% | 59.1% | 60.1% | 62.5% | 58.8% |
| Median net result | €36,796 | €56,752 | €67,975 | €59,277 | €68,084 | €75,149 |
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Bankruptcies
Recent bankruptcies
| Date | Company |
|---|---|
| 19-05-2026 | Munyutu-Ngamliya, Chétou-Henriette
BE 0813.121.306 · sole trader |
| 12-07-2023 | Ahonlonsou, Yanelle
BE 0813.176.041 · sole trader |
| 22-03-2023 | DE TANDENBLEKER NEDERLAND
BE 0686.684.378 |
| 18-07-2022 | Van Durme, Sylvie
BE 0813.129.026 · sole trader |
| 09-02-2022 | Mesatewa, Carine
BE 0827.224.611 · sole trader |
Spread across the country
by region and province · 5,193 of 6,949 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
- Abroad
The balance sheets of division 86 on the map, by municipality and down to the address
Largest employers
NACE 86230 as first main activity · staff from the latest accounts- 1 DentiusAntwerp 348 FTEfinancial year 2025
- 2 OD TandartsenMechelen 103 FTEfinancial year 2025
- 3 OD DentistesGembloux 100 FTEfinancial year 2025
- 4 OD ServicesGembloux 35.1 FTEfinancial year 2025
- 5 Megabite & CoLeuven 34.8 FTEfinancial year 2025
Joint committees
from the latest accounts of 1,204 companies- 330 Health institutions and services 722
- 330.04 Health institutions and services 447
- 200 Auxiliary committee for white-collar workers 65
- 100 Auxiliary committee for blue-collar workers 10
- 336 Liberal professions 4
- 302 Hotels and catering 2
- 323 Building management, estate agents and domestic staff 2
- 330.03 Health institutions and services 2
Show the 10 others
- 101 Mining 1
- 102 Quarries 1
- 102.04 Quarries 1
- 124 Construction 1
- 201 Independent retail 1
- 328.02 Urban and regional transport 1
- 332 French- and German-speaking welfare and health sector 1
- 335 Services and support for business and the self-employed 1
- 337 Auxiliary committee for the non-profit sector 1
- 341 Intermediation in banking and investment services 1
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Division 86: Human health
Related activities
2 other activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Specialist medical practice86220 | 16,587 | 360 | 3 | 7,958 |
| General medical practice86210 | 9,153 | 385 | 1 | 3,519 |
Bankruptcies per year in division 86
| Per year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bankruptcies | 37 | 38 | 38 | 138 | 197 | 99 | 84 | 133 | 133 | 125 | 134 | 104 |
| Jobs lost | 155 | 112 | 101 | 224 | 345 | 124 | 147 | 251 | 436 | 214 | 240 | 196 |
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
1,681 employers| Size | Median | Middle half | Employers |
|---|---|---|---|
| fewer than 10 FTE | €52,000 | €42,300 to €65,700 | 1,189 |
| 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 86Measured 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.
20 of the 34,006 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 138,631 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
- Federal transfers 160.2m amount as published
- Wallonia-Brussels Federation €219.1m paid
- EU budget €44.4m attributed share
- EU research €32.1m EU contribution
Insights on Dental practice
Balance sheet and result. The median net result of €75,149 is above Belgium's €16,520. Return on equity of 32.4% is above Belgium's 15.9%. 6.6% 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. Half of the companies are younger than 12.8 years, against 8.1 years in Belgium. In 12 months, 3.8 of 100 companies started, against 8.9 in Belgium. That is fewer than in 82% of the 87 NACE divisions. 25.3% of the companies are sole traders, against 41.6% in Belgium.
Staff and filing. The 5 largest employers hold 621 of the 3,069 FTE: 20.2%.
Direction. Median solvency rose from 53.3% in financial year 2020 to 58.8% in financial year 2025. The median net result rose from €36,796 in financial year 2020 to €75,149 in financial year 2025.
The comparison with Belgium as a whole and with the other divisions is as of 06-11-2026 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 86230 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 1,276,581 companies with a main activity, because only those belong to a division. The other 698,987 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.