Health care institutions; key figures, finance and personnel

Health care institutions; key figures, finance and personnel

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 2022* 7 88,750 71,200 5,252 10,975 7,307 3,669 3,028 640 10,748 5,947 4,713 1,234 33 546 4,222 534 3,688 227 -81 147 9,640 112 4,913 183 341 2,507 35 1,548 9,640 3,307 578 2,853 2,902 0
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
86102 General hospitals 2022* 58 201,950 148,300 9,182 21,585 19,959 1,626 949 677 21,102 9,867 7,927 1,940 2,358 1,206 7,671 976 6,695 483 -188 295 17,279 296 10,178 166 788 4,058 2 1,791 17,279 5,808 765 5,394 5,312 0
86102 General hospitals 2023* 58 201,900 148,700 9,583 22,948 21,177 1,771 1,037 735 22,540 10,475 8,462 2,013 2,511 1,227 8,328 1,080 7,247 408 -153 255 17,622 288 10,276 165 753 4,100 2 2,039 17,622 6,088 823 5,187 5,523 0
86103 Specialised hospitals (not mental) 2022* 17 17,300 13,250 894 1,690 1,412 278 182 96 1,666 958 772 186 13 89 607 103 504 24 -11 13 1,467 16 825 5 71 348 15 186 1,467 484 31 346 605 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
86104 Mental health hospitals 2022* 147 91,400 71,150 4,506 7,326 6,796 529 373 157 7,244 4,856 3,870 985 1 233 2,154 722 1,432 82 -40 43 5,115 30 2,253 33 6 1,816 3 973 5,115 1,868 223 1,222 1,801 300 250 200 10 200 8
86104 Mental health hospitals 2023* 159 92,600 72,150 4,751 7,937 7,403 534 375 159 7,781 5,092 4,063 1,029 1 231 2,457 851 1,606 156 -29 128 5,055 31 2,275 36 8 1,376 9 1,320 5,055 2,008 215 1,125 1,707 300 200 150 8 . .
Care for disabled persons 2022* 563 195,500 134,500 6,892 12,304 11,571 732 470 262 12,102 7,541 6,018 1,523 0 500 4,061 1,382 2,679 202 -52 150 8,892 17 5,594 42 14 778 23 2,423 8,892 3,969 329 2,175 2,419 2,200 3,150 1,850 82 2,000 106
Care for disabled persons 2023* 586 194,250 134,100 7,255 13,180 12,395 785 489 296 13,020 7,995 6,386 1,610 0 491 4,533 1,603 2,930 159 -30 129 9,150 18 5,780 32 14 871 25 2,410 9,150 4,096 361 2,075 2,618 2,150 3,200 1,950 91 . .
87901 Residential care for children 2022* 148 21,300 16,500 1,012 1,754 1,478 276 164 112 1,765 1,071 841 229 0 29 665 213 452 -10 -5 -15 859 3 307 8 0 274 2 265 859 305 45 168 341 1,350 600 350 16 . .
87901 Residential care for children 2023* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
87902 Residential care for other persons 2022* 57 19,750 16,000 928 2,974 1,116 1,858 1,755 103 2,975 990 777 213 0 68 1,917 333 1,584 -1 -6 -7 1,356 3 733 2 0 262 0 355 1,356 308 101 355 592 150 200 100 6 . .
87902 Residential care for other persons 2023* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88991 Social work for children 2022* 128 11,300 9,200 599 1,003 806 196 163 33 1,001 620 483 137 0 8 374 114 260 1 -1 1 333 6 25 3 2 100 0 197 333 102 17 6 207 . . . . . .
88991 Social work for children 2023* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Residential and home care 2022* 1,037 464,250 280,500 13,762 22,952 21,885 1,067 465 602 22,575 14,731 11,746 2,985 41 843 6,960 2,334 4,626 377 -148 228 16,287 34 9,430 188 102 2,023 7 4,501 16,287 6,732 738 4,617 4,200 31,950 3,500 2,050 99 18,500 657
Residential and home care 2023* 1,039 460,100 276,950 14,191 24,628 23,559 1,068 439 629 24,080 15,467 12,396 3,072 52 862 7,698 2,453 5,245 548 -90 458 16,735 61 9,537 198 98 1,849 13 4,980 16,735 7,162 762 4,415 4,395 35,300 3,150 1,950 97 . .
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 2023 are provisional, 2022 is definite except for 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons'.
Previous years are definite.

Changes as of January 17th 2025:
Provisional figures for 2023 were published for all sectors except 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons'. The same figures for 2022 were updated to definitive figures.

When will new figures be published?
In the first quarter of 2025 provisional figures for 2023 will be published for 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons'.
In the last quarter of 2025 provisional figures for 2024 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.