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 Total operating costs (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 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 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)
86101 University hospitals 2023* 11,534 34 570 6,373 5,109 1,264 4,556 568 3,988
86102 General hospitals 2023* 22,540 2,511 1,227 10,475 8,462 2,013 8,328 1,080 7,247
86103 Specialised hospitals (not mental) 2023* 1,794 14 98 1,022 825 197 661 116 545
86104 Mental health hospitals 2023* 7,781 1 231 5,092 4,063 1,029 2,457 851 1,606
Care for disabled persons 2023* 13,020 0 491 7,995 6,386 1,610 4,533 1,603 2,930
87901 Residential care for children 2023* 1,885 0 31 1,101 865 235 753 236 517
87902 Residential care for other persons 2023* 4,265 0 101 1,183 931 252 2,981 452 2,530
88991 Social work for children 2023* 1,334 0 12 725 565 161 597 158 438
Residential and home care 2023* 24,080 52 862 15,467 12,396 3,072 7,698 2,453 5,245
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, previous years are definite.

Changes as of February 28th 2025:
Provisional figures for 2023 were published for '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 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'.
In the first quarter of 2026 provisional figures for 2024 will be published 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.


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.