Practices of health practitioners; finance, 2005-2015

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Practices of health practitioners; finance, 2005-2015
Health practitioners (SIC 2008) Periods Entrepreneurs (number) Enterprises (number) Operating result Operating returns Total operating returns (mln euro) Operating result Operating returns Net turnover (mln euro) Operating result Operating returns Other revenues Total other revenues (mln euro) Operating result Operating returns Other revenues Subsidies (mln euro) Operating result Operating returns Other revenues Other revenues not before mentioned (mln euro) Operating result Operating costs Total operating costs (mln euro) Operating result Operating costs Labour costs Total labour costs (mln euro) Operating result Operating costs Labour costs Wages and salaries (mln euro) Operating result Operating costs Labour costs Social security contributions (mln euro) Operating result Operating costs Depreciation fixed assets (mln euro) Operating result Operating costs Other operating costs Total other operating costs (mln euro) Operating result Operating costs Other operating costs Other personnel costs (mln euro) Operating result Operating costs Other operating costs Operating costs not before mentioned (mln euro) Operating result Operating results (mln euro) Operating surplus Financial revenues (mln euro) Operating surplus Financial expenditure (mln euro) Operating surplus Operating surplus (mln euro) Exceptional result Exceptional income (mln euro) Exceptional result Exceptional expenses (mln euro) Exceptional result Exceptional result (mln euro) Pre-tax results (mln euro)
8621 General medical practices 2014 8,560 30 2,590 2,466 124 7 117 1,520 563 401 162 66 891 100 791 1,070 10 22 -12 22 7 16 1,073
8621 General medical practices 2015 9,050 40 2,611 2,486 125 7 118 1,566 579 420 159 62 925 103 822 1,046 9 20 -11 20 6 13 1,047
8622 Specialist medical practices 2014 8,250 150 2,651 2,460 192 5 187 1,276 524 379 145 132 621 62 558 1,375 43 33 10 60 11 50 1,435
8622 Specialist medical practices 2015 . . . . . . . . . . . . . . . . . . . . . . .
86231 General dental practices 2014 7,750 160 2,807 2,742 65 10 55 1,900 686 585 101 130 1,084 83 1,001 907 40 57 -16 39 4 35 926
86231 General dental practices 2015 7,930 150 2,822 2,761 62 9 52 1,923 697 596 102 128 1,098 87 1,011 900 36 54 -17 37 4 33 915
86232 Specialised dental practices 2014 230 10 219 213 5 0 5 152 71 60 11 11 70 6 64 67 9 4 5 3 0 2 74
86232 Specialised dental practices 2015 240 10 217 210 7 1 7 150 69 60 9 11 70 8 63 67 9 4 5 1 1 0 73
86911 Practices of midwives 2014 1,690 0 185 178 6 0 6 84 16 11 5 7 61 2 59 101 1 1 0 2 0 2 103
86911 Practices of midwives 2015 1,790 0 188 181 7 0 7 87 17 12 6 7 63 2 61 101 1 1 -1 3 0 2 103
86912 Practices of physiotherapists 2014 10,500 110 1,400 1,356 44 6 38 840 405 336 70 60 375 40 335 559 7 25 -18 23 4 20 561
86912 Practices of physiotherapists 2015 10,420 110 1,380 1,341 39 5 34 843 410 339 71 57 376 39 336 537 7 22 -16 18 5 13 534
86913 Practices of psychologists 2014 4,120 50 462 451 12 2 9 280 131 109 22 10 139 16 123 182 2 4 -2 3 1 2 182
86913 Practices of psychologists 2015 4,600 50 547 536 12 3 9 323 154 129 26 10 159 20 139 224 1 4 -3 3 1 2 223
86919 Other paramedical practitioners 2014 1,240 0 48 47 1 0 1 21 3 2 0 1 17 0 17 27 0 0 0 0 0 0 27
86919 Other paramedical practitioners 2015 1,300 0 49 48 1 0 1 21 3 2 0 1 18 1 17 28 0 0 0 1 0 1 28
Source: CBS.
Explanation of symbols

Table explanation


This table contains information regarding the finance of health practitioners as defined in the Standard Industrial Classification 2008 (SIC 2008).

Data available from: 2005 till 2015

Status of the figures:
The figures in this table are definite. Due to insufficient available tax declarations, figures for medical specialist practices for 2015 have not been published.

Changes as of 27th September 2019:
This table has been discontinued.

When will new figures be published?
Not applicable.
In the near future a new table will be started with figures on the finance of all health care providers in NACE section Q, including figures on practices of health practitioners

Description topics

Entrepreneurs
Someone providing an income from labour as a self-employed entrepreneur and/or director-Major shareholder (DGA).
A self-employed entrepreneur is someone who works for their own account and risk in their own company, practice or profession.
A DGA is a company owner employed by the company.
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Only registered health care professionals in the so-called BIG-register by the Ministry of Health, Welfare and Sport are mentioned as entrepreneurs. Other entrepreneurs with companies in this branch are not.




Enterprises
The actual transactor in the production process characterised by independence in decisions about the process and by providing products to others.
These are enterprises that could not be linked to entrepreneurs in the so-called BIG-register by the Ministry of Health, Welfare and Sport.
Operating result
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.
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
Labour costs
The 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.
Social security contributions
The contributions paid by employers to social security. These include imputed and actual social premiums and actual pension premiums.
Depreciation 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 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 consist of interest paid, loans, loss in participations and investments.
Financial revenues
Total revenues and profits:
- interest;
- participations;
- dividends;
- loans;
- investments;
- other financial items.
Financial expenditure
Costs and losses of:
- interest;
- participations;
- dividends;
- loans;
- investments;
- other financial items.
Operating surplus
The financial revenues minus the financial expenditure. The revenues come from interest, investment income, participations, dividends and other financial revenues. The expenditure consist of interest paid, loans, loss in participations and investments.
Exceptional result
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.
Exceptional income
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
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.
Exceptional result
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 financial results and extra-ordinary results.