Arts creation and performing arts activities
Filed accounts
NACE 90312 · financial year 2025 · 211 filed annual accounts| Per financial year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Median solvency | 43.8% | 45.7% | 44.5% | 40.2% | 38.9% | 44.5% |
| Median net result | €13,220 | €20,911 | €7,712 | €9,871 | €4,740 | €15,112 |
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Bankruptcies
Recent bankruptcies
| Date | Company |
|---|---|
| 01-04-2026 | Wouter De Bruycker Fine Arts
BE 0807.670.894 |
| 26-05-2025 | Tanghe, Sigurd
BE 0523.766.940 · sole trader · Knokke-Heist |
| 19-09-2024 | VIVANOR GROUP
BE 0899.003.225 |
| 12-10-2022 | GALERIE WULDER
BE 0701.639.701 |
Spread across the country
by region and province · 592 of 634 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
The balance sheets of division 90 on the map, by municipality and down to the address
Largest employers
NACE 90312 as first main activity · staff from the latest accounts- 1 Les GrignouxLiège 131 FTEfinancial year 2025
- 2 publiqMolenbeek-Saint-Jean 81.2 FTEfinancial year 2025
- 3 vzw ‘de Rand’Wemmel 77.0 FTEfinancial year 2025
- 4 CENTRE CULTUREL REGIONAL - THEATRE DE NAMURNamur 57.4 FTEfinancial year 2025
- 5 SPARKOH!Frameries 41.9 FTEfinancial year 2025
Joint committees
from the latest accounts of 68 companies- 329.02 Socio-cultural sector 20
- 302 Hotels and catering 11
- 304 Performing arts 11
- 200 Auxiliary committee for white-collar workers 10
- 329 Socio-cultural sector 8
- 329.01 Socio-cultural sector 8
- 100 Auxiliary committee for blue-collar workers 6
- 323 Building management, estate agents and domestic staff 2
Show the 4 others
- 332 French- and German-speaking welfare and health sector 2
- 337 Auxiliary committee for the non-profit sector 2
- 201 Independent retail 1
- 227 Audiovisual sector 1
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Division 90: Creative and performing arts
Related activities
5 other activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Promotion and organisation of arts and performing arts events90391 | 3,515 | 275 | 10 | 835 |
| Specialised image, lighting and sound technical services90393 | 3,381 | 249 | 8 | 1,053 |
| Other support activities for arts and performing arts90399 | 1,256 | 108 | 2 | 483 |
| Design and construction of stages and sets90392 | 663 | 88 | 9 | 94 |
| Arts creation and performing arts activities90311 | 362 | 6 | 1 | 1,519 |
Bankruptcies per year in division 90
| Per year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bankruptcies | 40 | 45 | 44 | 50 | 59 | 60 | 31 | 83 | 55 | 56 | 69 | 58 |
| Jobs lost | 73 | 85 | 60 | 63 | 68 | 72 | 52 | 152 | 73 | 92 | 83 | 93 |
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 90
435 employers| Size | Median | Middle half | Employers |
|---|---|---|---|
| fewer than 10 FTE | €63,100 | €49,000 to €77,700 | 258 |
| 10 to 49 FTE | €67,600 | €59,400 to €75,000 | 149 |
| 50 to 249 FTE | €77,000 | €70,700 to €83,600 | 26 |
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 90Measured nationally: Of 108,642 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 7 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.
5 of the 11,234 companies in NACE division 90 have a parent company abroad. Main parent countries: France (2), Germany (1) and Denmark (1). Together they employ 139 of the division's 7,589 FTE: 1.8%, against 14% for Belgium as a whole.
Subsidies in this sector
per register · legal entities with an enterprise number- Flemish subsidies €664.0m awarded
- Federal transfers 236.9m amount as published
- Wallonia-Brussels Federation €644.5m paid
- EU budget €28.4m attributed share
- EU research €6.6m EU contribution
Insights on Arts creation and performing arts activities
Balance sheet and result. Return on equity of 5.8% is below Belgium's 15.9%. Liquidity of 2.32 is above Belgium's 1.66. 35.5% 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 22.3 years, against 8.1 years in Belgium. 6.6% of the companies are sole traders, against 41.6% in Belgium. In 12 months, 1.7 of 100 companies started, against 8.9 in Belgium. That is fewer than in 92% of the 87 NACE divisions.
Staff and filing. 29.5% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 388 of the 1,363 FTE: 28.5%.
Direction. The median net result rose from €13,220 in financial year 2020 to €15,112 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 90312 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.