Health care institutions; key figures, finance and personnel

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SIC 2008 Periods Large and medium-sized enterprises Number of enterprises (number) Large and medium-sized enterprises Personnel Jobs (number) Large and medium-sized enterprises Personnel Employees in FTE (number) Large and medium-sized enterprises Personnel Wages (incl. extra’s) (mln euro) Large and medium-sized enterprises Profit/loss account Operating returns Total operating returns (mln euro) Large and medium-sized enterprises Profit/loss account Operating returns Net turnover (mln euro) Large and medium-sized enterprises Profit/loss account Operating returns Other revenues Total other revenues (mln euro) Large and medium-sized enterprises Profit/loss account Operating returns Other revenues Subsidies (mln euro) Large and medium-sized enterprises Profit/loss account Operating returns Other revenues Other revenues not before mentioned (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Total operating costs (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Labour costs Total labour costs (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Labour costs Wages and salaries (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Labour costs Social security contributions (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Remuneration of self empl. Med. Spec. (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Depreciation fixed assets including... (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Other operating costs Total other operating costs (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Other operating costs Other personnel costs (mln euro) Large and medium-sized enterprises Profit/loss account Operating costs Other operating costs Operating costs not before mentioned (mln euro) Large and medium-sized enterprises Profit/loss account Operating results (mln euro) Large and medium-sized enterprises Profit/loss account Operating surplus (mln euro) Large and medium-sized enterprises Profit/loss account Exceptional results (mln euro) Large and medium-sized enterprises Profit/loss account Pre-tax results (mln euro) Large and medium-sized enterprises Balance sheet Assets Total assets (mln euro) Large and medium-sized enterprises Balance sheet Assets Intangible fixed assets (mln euro) Large and medium-sized enterprises Balance sheet Assets Tangible fixed assets (mln euro) Large and medium-sized enterprises Balance sheet Assets Financial assets (mln euro) Large and medium-sized enterprises Balance sheet Assets Stock (mln euro) Large and medium-sized enterprises Balance sheet Assets Short-term claims (mln euro) Large and medium-sized enterprises Balance sheet Assets Securities (mln euro) Large and medium-sized enterprises Balance sheet Assets Liquid assets (mln euro) Large and medium-sized enterprises Balance sheet Liabilities Total liabilities (mln euro) Large and medium-sized enterprises Balance sheet Liabilities Equity (mln euro) Large and medium-sized enterprises Balance sheet Liabilities Provisions (mln euro) Large and medium-sized enterprises Balance sheet Liabilities Long-term loans (mln euro) Large and medium-sized enterprises Balance sheet Liabilities Short-term loans (mln euro) Small enterprises Number of small enterprises (number) Small enterprises Personnel Jobs, small enterprises (number) Small enterprises Personnel Employees in FTE, small ent. (number) Small enterprises Personnel Wages (incl. extra’s), small ent. (mln euro) Small enterprises Self-employed Self-employed workers, small ent. (number) Small enterprises Self-employed Profit self-empl. workers, small ent. (mln euro)
86101 University hospitals 2023* 7 89,900 72,300 5,678 11,827 7,903 3,924 3,316 608 11,534 6,373 5,109 1,264 34 570 4,556 568 3,988 293 -20 274 9,989 109 5,022 163 327 2,376 27 1,966 9,989 3,561 687 2,772 2,969 0
2024* 7 92,050 74,050 6,172 12,622 8,627 3,995 3,357 638 12,405 7,034 5,669 1,365 52 578 4,741 599 4,142 217 -1 216 10,429 173 5,080 153 333 2,403 28 2,260 10,429 3,803 769 2,661 3,197 0
86102 General hospitals 2023* 58 201,900 148,700 9,583 22,961 21,186 1,775 1,039 736 22,554 10,476 8,463 2,013 2,514 1,227 8,338 1,092 7,246 407 -152 255 17,602 287 10,270 166 754 4,081 2 2,041 17,602 6,076 826 5,170 5,529 0
2024* 57 202,250 149,100 10,497 24,513 22,781 1,733 1,007 725 23,930 11,406 9,173 2,233 2,675 1,226 8,623 1,113 7,510 583 -129 454 18,128 243 10,461 175 705 4,006 2 2,537 18,128 6,529 915 5,137 5,547 0
86103 Specialised hospitals (not mental) 2023* 17 17,300 13,200 938 1,822 1,530 292 192 101 1,794 1,022 825 197 14 98 661 116 545 28 -6 22 1,545 22 817 8 76 387 16 219 1,545 502 36 319 689 0
2024* 16 17,000 13,000 1,008 1,930 1,615 315 206 109 1,883 1,090 878 212 14 90 689 124 564 48 -4 43 1,540 32 800 8 95 357 17 230 1,540 526 41 293 680 0
86104 Mental health hospitals 2023* 159 92,600 72,150 4,751 7,955 7,421 534 376 158 7,802 5,100 4,069 1,030 1 233 2,467 855 1,612 153 -28 125 5,059 31 2,276 34 8 1,377 9 1,324 5,059 2,001 216 1,125 1,717 300 200 150 8 200 10
2024* 165 94,300 73,550 5,269 8,743 8,138 604 422 182 8,534 5,666 4,504 1,163 2 246 2,619 892 1,727 208 0 208 5,368 44 2,359 31 7 1,190 12 1,725 5,368 2,218 231 1,108 1,811 350 200 150 9 . .
Care for disabled persons 2023* 585 194,200 134,100 7,254 13,177 12,392 785 489 296 13,018 7,994 6,385 1,610 0 491 4,532 1,603 2,929 159 -30 129 9,150 18 5,780 32 14 870 25 2,410 9,150 4,096 361 2,075 2,618 2,150 3,200 1,950 92 1,950 111
2024* 647 193,850 134,300 7,857 14,336 13,503 832 518 314 13,980 8,641 6,879 1,763 0 517 4,822 1,713 3,109 355 8 363 9,521 18 5,886 28 17 911 19 2,642 9,521 4,431 377 1,977 2,737 2,050 2,800 1,700 86 . .
87901 Residential care for children 2023* 156 21,250 16,450 1,023 1,910 1,607 302 178 124 1,885 1,101 865 235 0 31 753 236 517 25 -4 20 874 4 305 9 0 274 2 280 874 310 49 157 358 1,450 750 450 24 . .
2024* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
87902 Residential care for other persons 2023* 60 22,000 17,950 1,102 4,273 1,228 3,045 2,930 115 4,265 1,183 931 252 0 101 2,981 452 2,530 8 -2 6 1,569 1 923 2 0 395 0 248 1,569 322 102 432 712 200 200 150 7 100 6
2024* 62 24,150 19,800 1,335 5,298 1,407 3,891 3,768 123 5,264 1,451 1,140 311 0 125 3,687 523 3,164 35 0 35 2,047 1 1,186 2 0 246 0 613 2,047 358 113 560 1,016 200 200 150 8 . .
88991 Social work for children 2023* 157 13,400 10,500 680 1,358 1,037 321 287 33 1,334 725 565 161 0 12 597 158 438 24 2 27 466 14 35 8 2 128 0 280 466 128 22 9 307 . . . . . .
2024* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Residential and home care 2023* 1,042 460,100 276,950 14,191 24,650 23,592 1,058 428 631 24,102 15,483 12,410 3,073 52 863 7,705 2,459 5,245 548 -90 458 16,742 62 9,540 199 98 1,853 13 4,978 16,742 7,164 763 4,417 4,398 35,300 3,150 1,950 97 20,350 751
2024* 1,048 462,200 276,900 15,392 26,998 25,846 1,152 505 647 26,004 16,869 13,479 3,390 56 910 8,169 2,594 5,575 994 -18 976 17,713 96 9,643 204 109 2,004 20 5,639 17,713 8,040 795 4,245 4,634 37,200 3,700 2,300 121 . .
Source: CBS.
Explanation of symbols

Table explanation


This table includes national statistics on income statements, balance sheet figures and staff of enterprises and groups of enterprises with main activity hospital care, mental residential health care, care for the disabled, nursing home care, home care, residential care for other persons and youth care.
The target population consists of enterprises and groups of enterprises in the following classes of the Standard Industrial Classification 2008 (SIC 2008):
86101 University hospitals;
86102 General hospitals;
86103 Specialised hospitals (not mental);
86104 Mental health hospitals;
8720 and 87301 Care for disabled persons;
8710, 87302 and 88101 Residential and home care;
87902 Social assistance with residential care for other persons;
87901 Social assistance with residential and day care for children;
88991 Social work for children.

From 2015 onwards the population has been altered significantly by including privately financed health care and micro enterprises. Only limited information is published about micro enterprises, but it adds to a complete description of the targeted health care classifications of SIC 2008. Furthermore SIC 86222 Practices of psychiatrists and day-care centres for social health has now been removed from the population as it will be published in statistics of care practices rather than institutions.

In 2020 healthcare professionals received a 1 000 euros net bonus for Covid19 efforts. This was provided by the Ministry of Health to the healthcare providers, which in their turn payed their own employees including their self-employed and temporary workers. The gross amount of this payment by the ministry to the healthcare providers is recorded as 'Subsidies'. The payment of the bonus including tax payment is recorded as 'Labour costs' and the payments to temporary workers as 'Other personnel costs'.
In 2021 healthcare professionals received a 385 euros net bonus for Covid19 efforts.

Data available from: 2015

Status of the figures:
Figures for the most recently published year are provisional, other figures are final.

Changes as of December 9th 2025:
Provisional figures for 2024 and final figures for 2023 were published except for 'Social work for children' and 'Social assistance with residential and day care for children'.

When will new figures be published?
In the first quarter of 2026 provisional figures for 2024 will be published for 'Social work for children' and 'Social assistance with residential and day care for children' .
In the last quarter of 2026 provisional figures for 2025 will be published except for 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons'.

Description topics

Large and medium-sized enterprises
Enterprises or groups of enterprises containing at least one enterprise with more than 10 employees or a total operating return of more than 700.000 euro or assets of more than 350.000 euro. This in contrast to small enterprises of which there many in the health care sector.
On these larger enterprises, or health care institutions, we have more financial data available than we have on small enterprises.
Number of enterprises
The number of (groups of) enterprises having at least one enterprise with more than 10 employees or a total operating return of more than 700.000 euro or assets of more than 350.000 euro. This in contrast to small enterprises of which there many in the health care sector.

The enterprise/group of enterprises is the entity undertaking financial transactions. In operational terms, the enterprise/group of enterprises is defined as the collection of Dutch legal entities on which authority can be practised.


Personnel
Jobs
The average number of jobs in the year under review in large and medium-sized enterprises. Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.

As one person can have more than one job the number of jobs is equal or higher than the number of employees.
An employee is a person with an employment contract with an economic unit to carry out labour in return for financial remuneration.




Employees in FTE
Employees in Full Time Equivalents (FTE) in large and medium-sized enterprises. Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.

Full-time equivalent (FTE) is a measure for labour volume; all jobs in one year are converted to FTEs.




Wages (incl. extra’s)
Wages of employees in large and medium-sized enterprises. Wages include special rewards, extra salary, incidental salary, compensation for overtime and vacation allowance.
Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.



Profit/loss account
Operating returns
The results from normal business activities, this is the sales of goods and services, the value of stock changes, the activated production for the company, subsidies and damage claims.

Total operating returns
Net turnover
Business returns, excluding VAT (value added taxes) from the selling of goods and services to customers. Turnover is calculated after deduction of discounts, bonuses, returnable deposits and on-charged freight costs

Other revenues
Revenues that are not part of net turnover.

Explanation:
These are: -the value of changes in stock, including work in progress; payments for personnel on loan; activated production for the company; subsidies and export restitutions; compensation for damages.



Total other revenues
Subsidies
Payment by the government or EU institutions to resident producers with the aim to influence production levels, prices, or remuneration of the production factors.

In 2020 healthcare professionals received a 1 000 euros net bonus for Covid19 efforts. This was provided by the Ministry of Health to the healthcare providers, which in their turn payed their own employees including their self-employed and temporary workers.
In 2021 healthcare professionals received a 385 euros net bonus for Covid19 efforts.
The provided bonus, including compensation for tax payments related to the bonus, is recorded as 'Subsidies'.
Other revenues not before mentioned
Revenues that are not part of net turnover and subsidies.



Operating costs
The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.


Total operating costs
Labour costs
Total of gross wages and salaries of employees and the social contributions payable by the employers.


Total labour costs
Wages and salaries
The compensation for the employee who has worked in a given period and which is payable by the employer, including the wage tax and social premiums paid by the employer on behalf of the employee.

Includes in 2020 and 2021 bonus payments for Covid19 efforts.
Social security contributions
The contributions paid by employers to social security. These include imputed and actual social premiums and actual pension premiums.

In 2020 and 2021 including tax payments related to the bonus for Covid19 efforts.
Remuneration of self empl. Med. Spec.
Remuneration of self-employed medical specialists claiming expenses at hospitals and medical day-care centres.
Depreciation fixed assets including...
Depreciation fixed assets including impairment of fixed assets.
Depreciation of durable means of production, e.g. machinery buildings, transport equipment, computers and software due to normal usage and economic obsolescence. Depreciation of intangible assets, e.g. costs of research and development, acquisition of intellectual rights and goodwill.

Other operating costs
Operating costs that are not part of labour costs and depreciation fixed assets. This category includes the costs of energy, housing, machinery and equipment, inventory, etc., transport, sales and promotions, communication, costs of services provided by third parties and other costs not classified elsewhere.


Total other operating costs
Other personnel costs
Personnel costs that are not part of wages and salaries and social security contributions.
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.

Operating costs not before mentioned
Operating costs that are not part of labour costs, depreciation fixed assets and other personnel costs.

Includes costs of maintenance and energy, equipment costs, costs of food and living, client and resident related costs etc.


Operating results
Operating returns minus operating costs.



Operating surplus
The financial revenues minus the financial expenditure. The revenues come from interest, investment income, participations, dividends and other financial revenues. The expenditure consists of interest paid, loans, loss in participations and investments.

Exceptional results
The result of the exceptional income minus the exceptional expenses. Exceptional income includes profits that do not come out of regular business transactions. For instance differences in exchange rates, positive results from participations, foreign holdings, investments etc. Exceptional expenses are losses that do not come out of regular business transactions. For instance differences in exchange rates, negative results from participations, foreign holdings, investments etc. reorganisation costs.


Pre-tax results
The sum of the operating results, the operating surplus and exceptional results.
Balance sheet
Assets
Total assets on the 31th of December in the year under review.
A summary of a sector's assets, liabilities, and net worth. The assets include machinery, buildings and non-produced assets such as land and mineral reserves, accounts receivable and shares. The liabilities include debts and own funds.


Total assets
Intangible fixed assets
An identifiable non-monetary asset without physical substance that are used in the production process for longer than one year.

For instance goodwill, intellectual capital and intellectual property.


Tangible fixed assets
Tangible assets and property that are used in the production process for longer than one year.

For instance buildings and machines.


Financial assets
Near-cash assets such as traded shares, bonds, some kinds of loans, and accounts receivable.


Stock
Assets consisting of goods and services produced in the current or earlier period which are kept on for sales, use in the production process or another future use.


Short-term claims
Amounts that can be claimed within a year.
Securities
Investments that are easily converted into cash.
Liquid assets
The total of assets which a company can use immediately to make payments. In general they include cash on hand, in bank, on post office current account, marketable securities and commercial papers.

Liabilities
Total liabilities on the 31th of December in the year under review.
Consists of total of equity plus financial capital.


Total liabilities
Equity
Total liabilities minus financial capital.
Provisions
A provision is a liability of uncertain timing or amount.


Long-term loans
Loans with a maturity of at least 1 year.


Short-term loans
Loans with a maturity of less than 1 year.



Small enterprises
Small enterprises are defined having no more than 10 employees or a total operating return of more than 700.000 euro or assets of more than 350.000 euro. This in contrast to the larger (groups of) enterprises or health care institutions.

There are less data available for small enterprises as they are not obliged to deposit digital annual reports. Figures on jobs and wages are based on annual data from the Social Statistics Database (SSD) containing the income tax registry. For self-employed persons their number and profit are available.



Number of small enterprises
The number of small enterprises and self-employed persons. These small enterprises are defined by having no more than 10 employees or a total operating return of more than 700.000 euro or assets of more than 350.000 euro. This in contrast to the larger (groups of) enterprises or health care institutions.
Personnel
Jobs, small enterprises
The average number of jobs in small enterprises in of the year under review. Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.

As one person can have more than one job the number of jobs is equal or higher than the number of employees.
An employee is a person with an employment contract with an economic unit to carry out labour in return for financial remuneration.



Employees in FTE, small ent.
Employees in Full Time Equivalents (FTE), in small enterprises. Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.

Full-time equivalent (FTE) is a measure for labour volume; all jobs in one year are converted to FTEs.


Wages (incl. extra’s), small ent.
Wages of employees in small enterprises. Wages include special rewards, extra salary, incidental salary, compensation for overtime and vacation allowance.
Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.



Self-employed
Self-employed workers, small ent.
The number of self-employed persons among the small enterprises. Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.




Profit self-empl. workers, small ent.
The profits of self-employed persons among the small enterprises. Figures are based on annual data from the Social Statistics Database (SSD) containing the income tax registry.