Statbel, processed by Statistics Flanders
Incorporations of VAT liable enterprises: the incorporations (of VAT liable enterprises) refer to the entities that have VAT liable status on 31 December of the year under observation, but not on 31 December of the year before. These may or may not be new VAT liable entities.
The incorporations of VAT liable enterprises are published together with the cessations of VAT liable businesses and the number of enterprises.
Survival rate at 5 years: the ratio between the number of enterprises surviving 5 years after incorporation and the initial starters. Starters refer to companies that are active on 31 December in the year in which they start (only new starters, not restarters). The number of these first starters is next compared with the number of companies that are and remain active on 31 December of the 5 subsequent years.
Remarks on quality
Only in the event of a major change at the level of the NACEBEL variable a revision may be considered to the published statistics pertaining to years that are impacted by the change. This must, however, remain exceptional. The distribution policy is to ‘freeze’ the published data.
In October 2018, a full review of the years from 2008 to 2016 was undertaken with regard to the classification of VAT liable enterprises according to employee categories. Since this review, the number of employees employed by a VAT liable enterprise is consistently determined using data from the fourth quarter of the year concerned. This review also provided the occasion for establishing additional one-to-one links between the CBE numbers and the NSSO numbers at the level of legal entity for the years in question. Employment is in this case determined on the link between the CBE and NSSO.
Statbel: Year by year evolution of enterprises subject to VAT