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Day spas, saunas and steam baths

Current registrations 6,643division 96: 70,822
Starters, 12 months 74211.2 per 100 · Belgium 8.9
Bankruptcies, 12 months 294.4 per 1,000 registrations · Belgium 6.2
Employment (FTE) 41749 employers · latest accounts
Median age 6.7 yearsBelgium 8.1 years
E-invoicing via Peppol 76.4%5,072 of 6,643 companies in the Peppol Directory · Belgium 85.0%

Filed accounts

NACE 96230 · financial year 2025 · 693 filed annual accounts
Median solvency
21.4%
division 28.2% · Belgium 46.1%
Median net result
€2,559
division €3,545 · Belgium €16,520
Median equity
€19,712
division €22,490 · Belgium €98,421
Loss-making
41.1%
division 34.6% · Belgium 26.7%
Negative equity
34.5%
division 27.2% · Belgium 12.4%
Median return on equity
11.9%
division 14.5% · Belgium 15.9%
Median liquidity
0.88
division 1.10 · Belgium 1.66
Filed late
53.0%
financial year 2024, 722 filings · division 48.1% · Belgium 38.4%
Missing or 90 days late
10.0%
of 800 companies with annual accounts · division 7.7% · Belgium 5.4%
Per financial year202020212022202320242025
Median solvency 13.1%15.5%16.6%17.7%21.6%21.4%
Median net result -€666€4,647€2,529€3,939€5,370€2,559

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

Bankruptcies

Bankruptcies, 5 years, still registered
48
0.72% of the registrations · Belgium 1.68%
Running bankruptcies
55
8.3 per 1,000 registrations

Recent bankruptcies

Date Company
26-10-2026 BLOCKCHAIN
BE 0693.792.993
21-10-2026 van de Craats, Senne
BE 0521.877.321 · sole trader · Riemst
14-09-2026 MIAMI SUN EVENTS
BE 0458.406.657
10-09-2026 Lenaerts, Michelle
BE 0711.694.146 · sole trader · Lokeren
25-08-2026 FORTUNA ROSAE
BE 1003.041.168
22-07-2026 Hek, Pamela
BE 0799.506.068 · sole trader · Ostend
15-07-2026 JDATA
BE 0547.747.023
06-07-2026 Dejonghe, Cynthia
BE 0739.601.937 · sole trader · Vosselaar

Every bankruptcy in division 96, last 90 days

Spread across the country

by region and province · 1,054 of 6,643 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 603 · 57.2%
  • Wallonia 277 · 26.3%
  • Brussels 172 · 16.3%
  • Abroad 2 · 0.2%
fewer moremax 172

Largest employers

NACE 96230 as first main activity · staff from the latest accounts
  1. 1 SOCIETE D'EXPLOITATION DES THERMES DE SPASpa 60.3 FTEfinancial year 2025
  2. 2 Sane-VantiltTongeren-Borgloon 37.2 FTEfinancial year 2025
  3. 3 THLONLonderzeel 31.7 FTEfinancial year 2025
  4. 4 DOMAINE DES THERMESAwans 27.6 FTEfinancial year 2025
  5. 5 Thermen KataraSint-Niklaas 22.3 FTEfinancial year 2025

Joint committees

from the latest accounts of 169 companies
  • 314 Hairdressing and beauty care 129
  • 302 Hotels and catering 27
  • 200 Auxiliary committee for white-collar workers 12
  • 100 Auxiliary committee for blue-collar workers 11
  • 330 Health institutions and services 4
  • 124 Construction 2
  • 109 Clothing and garment industry 1
  • 121 Cleaning 1
Show the 7 others
  • 126 Furnishing and woodworking 1
  • 140.03 Road transport and logistics for third parties 1
  • 149.01 Electricians: installation and distribution 1
  • 201 Independent retail 1
  • 319.02 Educational and residential institutions 1
  • 332 French- and German-speaking welfare and health sector 1
  • 340 Orthopaedic technologies 1

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

Division 96: Personal services

Related activities

2 other activities
Activity Registrations Starters, 12 months Bankruptcies, 12 months FTE
Beauty care and other beauty treatments96220 25,005 3,237 64 295
Hairdressing and barber services96210 21,706 1,614 120 889

Bankruptcies per year in division 96

Per year201520162017201820192020202120222023202420252026
Bankruptcies271263267301320184194292327333362274
Jobs lost585631475646517377469564614635599491

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 96

857 employers
Median
€39,600
Belgium €61,400
Middle half
€34,100 to €51,400
half of the employers lie between
Place among sectors
76 of 78
sectors with a median staff cost per FTE, highest first
By size class
SizeMedianMiddle halfEmployers
fewer than 10 FTE €44,300 €35,300 to €56,500 452
10 to 49 FTE €37,700 €33,900 to €47,100 261
50 to 249 FTE €36,500 €33,200 to €40,200 127

Running bankruptcies in the sector

NACE division 96
Number
386
Half have run longer than
17 months
Belgium: 20 months
Longer than three years
24%
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

10 of the 12,485 companies in NACE division 96 have a parent company abroad. Main parent countries: Luxembourg (3), Germany (2) and France (2). Together they employ 707 of the division's 32,973 FTE: 2.1%, against 14% for Belgium as a whole.

Subsidies in this sector

per register · legal entities with an enterprise number
  • Flemish subsidies €1.43bn awarded 2,088 recipients · 2022 to 2025 · largest: Dienstencheques
  • Federal transfers 17.7m amount as published 5 recipients · 2023 to 2025 · largest: Humanitaire programma's (cf. art. 2.14.6 en 2.14.11 van de wetsbepalingen)
  • Wallonia-Brussels Federation €430,531 paid 9 recipients · 2022 to 2025 · largest: Dépenses relatives à la mise en œuvre du protocole de collaboration avec l'AVIQ en matière de gestion des hôpitaux universitaires
  • EU budget €81.1m attributed share 14 recipients · 2021 to 2025 · largest: Programme for Environment and Climate Action
  • EU research €24.1m EU contribution 9 recipients · 2011 to 2026 · largest: Horizon Europe

Explore every recipient in this sector

Insights on Day spas, saunas and steam baths

Balance sheet and result. 34.5% of the annual accounts show negative equity, against 12.4% in Belgium. The median net result of €2,559 is below Belgium's €16,520. 41.1% of the annual accounts close with a loss, against 26.7% in Belgium.

Bankruptcies. The median bankruptcy probability of 0.7% is above Belgium's 0.2%. In 12 months, 4.4 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is more than in 57% of the 88 NACE divisions.

Inflow and structure. 84.1% of the companies are sole traders, against 41.6% in Belgium. Brussels holds 16.3% of the seats, against 12.5% in Belgium. In 12 months, 11.2 of 100 companies started, against 8.9 in Belgium. That is more than in 84% of the 87 NACE divisions.

Staff and filing. 53.0% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 179 of the 417 FTE: 43.0%.

Direction. Median solvency rose from 13.1% in financial year 2020 to 21.4% in financial year 2025. The median net result rose from -€666 in financial year 2020 to €2,559 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 96230 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.