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 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 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 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)
86101 University hospitals 2022* 10,964 7,292 10,737 33 546 4,177 558 3,619 227 -81 147
86102 General hospitals 2022* 21,514 20,024 21,031 2,362 1,212 7,547 979 6,568 482 -187 296
86103 Specialised hospitals (not mental) 2022* 1,690 1,412 1,666 13 89 607 103 504 24 -11 13
86104 Mental health hospitals 2022* 7,315 6,787 7,232 0 234 2,149 721 1,428 83 -40 43
Care for disabled persons 2022* 12,346 11,609 12,135 0 502 4,083 1,384 2,699 210 -52 158
87901 Residential care for children 2022* . . . . . . . . . . .
87902 Residential care for other persons 2022* . . . . . . . . . . .
88991 Social work for children 2022* . . . . . . . . . . .
Residential and home care 2022* 22,857 21,720 22,477 33 843 6,948 2,449 4,498 380 -148 231
Source: CBS.
Explanation of symbols

Dataset is not available.


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 2021 and 2022 are provisional, previous years are definite.

Changes as of December 14th 2023:
Provisional figures for 2022 were published except for 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons'. The same figures for 2021 were updated to definitive figures. Numbers and profits of self employed workers for 2021 are still unknown and will be updated in the first quarter 2024.

When will new figures be published?
In the first quarter of 2024 provisional figures for 2022 for 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons' will be published and 2021 will be updated to definitive figures.
In the last quarter of 2024 provisional figures for 2023 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 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

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
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 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.