Health care institutions; key figures, finance and personnel

Health care institutions; key figures, finance and personnel

SIC 2008 Periods Large and medium-sized enterprises Profit/loss account Operating costs Labour costs Social security contributions (mln euro)
86101 University hospitals 2024* 1,365
86102 General hospitals 2024* 2,233
86103 Specialised hospitals (not mental) 2024* 212
86104 Mental health hospitals 2024* 1,163
Care for disabled persons 2024* 1,763
87901 Residential care for children 2024* .
87902 Residential care for other persons 2024* 311
88991 Social work for children 2024* .
Residential and home care 2024* 3,390
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.
Profit/loss account
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.


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


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.