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)
86101 University hospitals 2024* 7 92,050 74,050 6,172 12,622 8,627 3,995 3,357 638 12,405
86102 General hospitals 2024* 57 202,250 149,100 10,497 24,513 22,781 1,733 1,007 725 23,930
86103 Specialised hospitals (not mental) 2024* 16 17,000 13,000 1,008 1,930 1,615 315 206 109 1,883
86104 Mental health hospitals 2024* 165 94,300 73,550 5,269 8,743 8,138 604 422 182 8,534
Care for disabled persons 2024* 647 193,850 134,300 7,857 14,336 13,503 832 518 314 13,980
87901 Residential care for children 2024* . . . . . . . . . .
87902 Residential care for other persons 2024* 62 24,150 19,800 1,335 5,298 1,407 3,891 3,768 123 5,264
88991 Social work for children 2024* . . . . . . . . . .
Residential and home care 2024* 1,048 462,200 276,900 15,392 26,998 25,846 1,152 505 647 26,004
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