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 2021* 10,551 6,982 10,380 33 556 4,085 562 3,523 172 -68 104
86102 General hospitals 2021* 20,955 19,331 20,354 2,299 1,193 7,300 969 6,331 601 -221 380
86103 Specialised hospitals (not mental) 2021* 1,626 1,365 1,597 12 85 579 91 488 30 -12 17
86104 Mental health hospitals 2021* 6,970 6,442 6,751 0 230 1,911 632 1,279 219 -46 173
Care for disabled persons 2021* 11,736 10,991 11,384 0 479 3,635 1,082 2,553 351 -78 274
87901 Residential care for children 2021* . . . . . . . . . . .
87902 Residential care for other persons 2021* . . . . . . . . . . .
88991 Social work for children 2021* . . . . . . . . . . .
Residential and home care 2021* 22,412 21,230 21,750 26 842 6,754 2,416 4,338 662 -167 495
Source: CBS.
Explanation of symbols

Table description


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 last year are provisional, previous years are definite.

Changes as of December 1st 2022:
Provisional figures over 2021 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 2020 were updated to definitive figures. Numbers and profits of self employed workers for 2020 are still unknown and will be updated in the first quarter 2023.

When will new figures be published?
In the first quarter 2023 provisional figures over 2021 will be published for 'Social work for children', 'Social assistance with residential and day care for children' and 'Residential care for other persons' and the corresponding provisional figures over 2020 will be updated to definitive figures.
Also the numbers and profits of self employed workers for 2020 will be updated.
In the first quarter 2024 provisional figures over 2022 will be published and 2021 will be updated to definitive figures.

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.