Helse og omsorg
FollowDownload sector report (PDF)1,916 companies ranked against comparable companies in four Morning company classes. Fiscal year 2025. Source: Brønnøysund Register Centre. Methodology
Ranking · 2025 · Morning class Large
| # | Company | Score | Change |
|---|---|---|---|
| 1 | Aberia Ung AS | 87 | −3 |
| 2 | Human Care Ung AS | 74 | +15 |
| 3 | Aleris Helse AS | 70 | +5 |
| 4 | Human Care AS | 70 | +8 |
| 5 | Evidia Norge AS | 69 | +14 |
| 6 | Diakonhjemmet Sykehus AS | 67 | +10 |
| 7 | Human Care BO AS | 65 | +17 |
| 8 | Unilabs Norge AS | 64 | −1 |
| 9 | Stendi AS | 63 | −11 |
| 10 | Oris Dental AS | 61 | +10 |
| 11 | AS MED-LAB | 59 | −11 |
| 12 | Lovisenberg Diakonale Sykehus AS | 57 | +2 |
| 13 | Mio Bpa AS | 56 | +9 |
| 14 | Colosseumklinikken AS | 49 | +11 |
| 15 | Ecura BO og Habilitering AS | 48 | 0 |
| 16 | Prima Assistanse AS | 45 | −1 |
| 17 | Medvind Assistanse AS | 40 | +2 |
| 18 | Haraldsplass Diakonale Sykehus AS | 40 | −13 |
| 19 | ABERIA OMSORG & Assistanse AS | 40 | −3 |
| 20 | Helse Vest IKT AS | 39 | −3 |
| 21 | Volvat Medisinske Senter AS | 39 | −11 |
| 22 | Hero Norge AS | 38 | −7 |
| 23 | Norsk Luftambulanse AS | 37 | −19 |
| 24 | Falck Norge AS | 25 | −10 |
| 25 | Lovisenberg Omsorg AS | 16 | −3 |
| 26 | Avonova Helse AS | 13 | −11 |
| 27 | Avincis Aviation Norway AS | 12 | 0 |
The rank is the rank in the class. A class with fewer than ten companies is compared with the whole sector. Full ranking · Press mode
Biggest moves · Morning class Large
- Norsk Luftambulanse AS−19
From 2024 to 2025: went from a profit to a loss before tax and the operating margin fell from 5.7% to 1.7%.
- Evidia Norge AS+14
From 2024 to 2025: the operating margin rose from 11.2% to 15.0%.
- Haraldsplass Diakonale Sykehus AS−13
From 2024 to 2025: went from a profit to a loss before tax and the operating margin fell from 0.4% to −2.9%.
- Avonova Helse AS−11
No large changes in the key figures from 2024 to 2025.
Helse og omsorg, Morning class Large: 27 ranked companies in fiscal year 2025.
Best in the sector: Aberia Ung AS (score 87, operating margin 10.2%, equity ratio 65.1%). Human Care Ung AS (score 74, operating margin 6.3%, equity ratio 54.3%). Aleris Helse AS (score 70, operating margin 13.7%, equity ratio 54.4%).
Weakest in the sector: Avincis Aviation Norway AS (score 12, operating margin −19.3%, equity ratio 0.1%). Avonova Helse AS (score 13, operating margin −3.8%, equity ratio 0.6%). Lovisenberg Omsorg AS (score 16, operating margin 0.1%, equity ratio −5.3%).
Worth a closer look
- The median operating margin fell from 5.3% in 2024 to 4.9% in 2025 (0.4 percentage points).
- The median equity ratio rose from 34.9% in 2024 to 39.8% in 2025 (4.9 percentage points).
- The median revenue growth fell from 10.8% in 2024 to 9.0% in 2025 (1.8 percentage points).
- The share with a loss went from 23% in 2024 to 22% in 2025.
Written by fixed rules from the figures. Describes the figures, does not explain causes. Not investment or financial advice. How the summary is made
Top lists in the sector · 2025 · Morning class Large
The five largest companies account for 42% of the sector's revenue. Combined profit before tax for the 27 ranked companies: 1,451 MNOK.
Size
The largest by revenue and employees, and who earns the most per employee.
Highest revenue
- Lovisenberg Diakonale Sykehus AS 3,560 MNOK
- Diakonhjemmet Sykehus AS 3,356 MNOK
- Stendi AS 3,098 MNOK
- Oris Dental AS 2,261 MNOK
- Helse Vest IKT AS 2,222 MNOK
Operating revenue.
Most employees
- Stendi AS 4,724
- Human Care AS 3,632
- Mio Bpa AS 3,244
- Lovisenberg Diakonale Sykehus AS 2,848
- Ecura BO og Habilitering AS 2,831
Employees according to the Central Coordinating Register.
Highest revenue per employee
- Avincis Aviation Norway AS 5.2 MNOK
- Norsk Luftambulanse AS 4.8 MNOK
- Aleris Helse AS 2.8 MNOK
- Helse Vest IKT AS 2.7 MNOK
- Oris Dental AS 2.6 MNOK
Only companies with at least 5 employees.
Profit and balance
Who earns the most, who loses the most, and who has the strongest balance sheet.
Highest operating margin
- Unilabs Norge AS 16.4%
- Evidia Norge AS 15.0%
- Aleris Helse AS 13.7%
- AS MED-LAB 13.5%
- Oris Dental AS 11.3%
Operating result divided by operating revenue.
Largest profit
- Stendi AS 269 MNOK
- Aleris Helse AS 263 MNOK
- Oris Dental AS 238 MNOK
- AS MED-LAB 147 MNOK
- Diakonhjemmet Sykehus AS 118 MNOK
Profit before tax.
Largest loss
- Avincis Aviation Norway AS −171 MNOK
- Volvat Medisinske Senter AS −90 MNOK
- Falck Norge AS −69 MNOK
- Haraldsplass Diakonale Sykehus AS −36 MNOK
- Avonova Helse AS −31 MNOK
Profit before tax, the largest negative.
Most solid
- Aberia Ung AS 65.1%
- Human Care BO AS 58.2%
- Diakonhjemmet Sykehus AS 55.8%
- Human Care AS 55.7%
- Aleris Helse AS 54.4%
Equity ratio: equity divided by total assets.
Growth and movement
Who grows and falls the most in revenue, and who has climbed or fallen the most on the index since the year before.
Fastest growth
- Human Care BO AS +139.9%
- Human Care Ung AS +108.1%
- Human Care AS +46.3%
- Medvind Assistanse AS +39.0%
- Mio Bpa AS +28.7%
Revenue growth from the year before, only from at least NOK 10 million in revenue.
Largest revenue decline
- Falck Norge AS −6.6%
- Avonova Helse AS −5.8%
- Hero Norge AS −4.3%
Revenue decline from the year before, only from at least NOK 10 million in revenue.
Biggest climbers
- Evidia Norge AS +14.1 points
- Diakonhjemmet Sykehus AS +10.8 points
- Colosseumklinikken AS +10.3 points
- Oris Dental AS +9.2 points
- Aleris Helse AS +4.1 points
Change in index points from the year before.
Biggest fallers
- Norsk Luftambulanse AS −19.0 points
- Haraldsplass Diakonale Sykehus AS −12.7 points
- AS MED-LAB −10.9 points
- Avonova Helse AS −10.5 points
- Stendi AS −10.5 points
Change in index points from the year before.
The lists cover ranked companies in the class: operating companies with at least NOK 1m in revenue, without holding companies and excluded ones. Size lists (revenue, profit, employees) count each group once. Source: Brønnøysund Register Centre. Amounts in other currencies are converted at Norges Bank's rates.
Positions in the sector · 2025 · Morning class Large
Each company is placed by profitability and solidity, measured as a place from 0 to 100 against the others in the same sector and Morning company class. The bubble shows revenue. Hover over or tap a bubble for the figures, filter by profile or search for a company.
Bubble size shows relative revenue, not exact figures. Dashed lines show where the 5 companies that moved most stood in 2024 (small ring).
- Hero Norge AS profitability 79 → 54, solidity 32 → 29
- Volvat Medisinske Senter AS profitability 19 → 12, solidity 100 → 76
- Evidia Norge AS profitability 71 → 88, solidity 90 → 73
- Aleris Helse AS profitability 90 → 94, solidity 61 → 84
- Haraldsplass Diakonale Sykehus AS profitability 24 → 13, solidity 76 → 57
Lion · LeaderHigh profitability, high solidity
Cheetah · SprinterHigh profitability, lower solidity
Elephant · StewardLower profitability, high solidity
Beaver · BuilderLower profitability, lower solidity
Show the positions as a list
| Company | Profile | Profitability | Solidity |
|---|---|---|---|
| Aleris Helse AS | Lion | 94 | 84 |
| AS MED-LAB | Cheetah | 94 | 49 |
| Evidia Norge AS | Lion | 88 | 73 |
| Aberia Ung AS | Lion | 87 | 100 |
| Oris Dental AS | Lion | 87 | 53 |
| Prima Assistanse AS | Cheetah | 77 | 22 |
| Unilabs Norge AS | Lion | 73 | 61 |
| Stendi AS | Lion | 73 | 69 |
| Human Care AS | Lion | 69 | 88 |
| Ecura BO og Habilitering AS | Cheetah | 69 | 33 |
| Human Care Ung AS | Lion | 60 | 80 |
| Medvind Assistanse AS | Cheetah | 60 | 6 |
| Mio Bpa AS | Cheetah | 54 | 37 |
| Hero Norge AS | Cheetah | 54 | 29 |
| Colosseumklinikken AS | Beaver | 46 | 14 |
| Human Care BO AS | Elephant | 42 | 96 |
| Diakonhjemmet Sykehus AS | Elephant | 38 | 92 |
| ABERIA OMSORG & Assistanse AS | Beaver | 37 | 25 |
| Helse Vest IKT AS | Beaver | 35 | 18 |
| Lovisenberg Diakonale Sykehus AS | Elephant | 31 | 65 |
| Norsk Luftambulanse AS | Beaver | 25 | 45 |
| Lovisenberg Omsorg AS | Beaver | 19 | 0 |
| Haraldsplass Diakonale Sykehus AS | Elephant | 13 | 57 |
| Volvat Medisinske Senter AS | Elephant | 12 | 76 |
| Avonova Helse AS | Beaver | 10 | 10 |
| Falck Norge AS | Beaver | 2 | 41 |
| Avincis Aviation Norway AS | Beaver | 2 | 2 |
Summary · fiscal year 2025 · Morning class Large
The sector's median operating margin is 4.9%. 1 of 27 companies have negative equity. The median equity ratio is 39.8%.
All figures are for fiscal year 2025. Ranked: 27 operating companies. Holding companies, excluded companies and companies without enough data are shown but not ranked. How to read the index
Climbers and fallers · Morning class Large
Change in rank from 2024 to 2025, for 22 companies ranked in both years.
Climbers
- 4Evidia Norge ASfrom rank 9 to 569
- 4Colosseumklinikken ASfrom rank 18 to 1449
- 1Aleris Helse ASfrom rank 4 to 370
- 1Oris Dental ASfrom rank 11 to 1061
Fallers
- 16Norsk Luftambulanse ASfrom rank 7 to 2337
- 9Volvat Medisinske Senter ASfrom rank 12 to 2139
- 8AS MED-LABfrom rank 3 to 1159
- 8Haraldsplass Diakonale Sykehus ASfrom rank 10 to 1840
- 7Stendi ASfrom rank 2 to 963
Awards · 2025 · Morning class Large
Needs attention · 2025 · Morning class Large
16 companies show at least one warning sign. Showing the 15 most important.
- criticalLovisenberg Omsorg ASNegative equity · Current ratio below 1 (0.42)
- watchAvincis Aviation Norway ASVery low equity ratio (0.1%) · Current ratio below 1 (0.66) · Loss before tax
- watchAvonova Helse ASVery low equity ratio (0.6%) · Current ratio below 1 (0.64) · Loss before tax
- watchVolvat Medisinske Senter ASCurrent ratio below 1 (0.66) · Loss before tax
- watchPrima Assistanse ASVery low equity ratio (6.3%) · Current ratio below 1 (0.61)
- watchMedvind Assistanse ASVery low equity ratio (0.1%) · Current ratio below 1 (0.29)
- watchOris Dental ASCurrent ratio below 1 (0.37)
- watchHelse Vest IKT ASVery low equity ratio (5.8%)
- watchColosseumklinikken ASVery low equity ratio (2.9%)
- watchEcura BO og Habilitering ASCurrent ratio below 1 (0.95)
- watchHaraldsplass Diakonale Sykehus ASLoss before tax
- watchAS MED-LABCurrent ratio below 1 (0.95)
- watchNorsk Luftambulanse ASLoss before tax
- watchHuman Care ASCurrent ratio below 1 (0.94)
- watchABERIA OMSORG & Assistanse ASCurrent ratio below 1 (0.97)
Sector map · 2025 · Morning class Large
Profitability against solidity for the ranked companies. Size shows revenue. Coral triangle: negative equity. Click to open the company. Outliers are placed on the edge.
Show the map's figures as a table
| Company | Operating margin | Equity ratio | Revenue |
|---|---|---|---|
| Aberia Ung AS | 10.2% | 65.1% | 701 MNOK |
| Human Care Ung AS | 6.3% | 54.3% | 830 MNOK |
| Aleris Helse AS | 13.7% | 54.4% | 1,852 MNOK |
| Human Care AS | 7.8% | 55.7% | 731 MNOK |
| Evidia Norge AS | 15.0% | 47.3% | 618 MNOK |
| Diakonhjemmet Sykehus AS | 2.8% | 55.8% | 3,356 MNOK |
| Human Care BO AS | 4.8% | 58.2% | 812 MNOK |
| Unilabs Norge AS | 16.4% | 42.8% | 660 MNOK |
| Stendi AS | 6.9% | 47.3% | 3,098 MNOK |
| Oris Dental AS | 11.3% | 40.9% | 2,261 MNOK |
| AS MED-LAB | 13.5% | 39.8% | 1,086 MNOK |
| Lovisenberg Diakonale Sykehus AS | 2.4% | 43.9% | 3,560 MNOK |
| Mio Bpa AS | 4.9% | 24.0% | 623 MNOK |
| Colosseumklinikken AS | 6.0% | 2.9% | 1,855 MNOK |
| Ecura BO og Habilitering AS | 6.2% | 23.0% | 1,472 MNOK |
| Prima Assistanse AS | 6.9% | 6.3% | 721 MNOK |
| Medvind Assistanse AS | 5.7% | 0.1% | 536 MNOK |
| Haraldsplass Diakonale Sykehus AS | −2.9% | 42.7% | 1,444 MNOK |
| ABERIA OMSORG & Assistanse AS | 1.7% | 15.6% | 623 MNOK |
| Helse Vest IKT AS | 4.6% | 5.8% | 2,222 MNOK |
| Volvat Medisinske Senter AS | −4.5% | 48.7% | 1,251 MNOK |
| Hero Norge AS | 4.5% | 22.7% | 670 MNOK |
| Norsk Luftambulanse AS | 1.7% | 33.4% | 1,044 MNOK |
| Falck Norge AS | −11.9% | 32.7% | 588 MNOK |
| Lovisenberg Omsorg AS | 0.1% | −5.3% | 928 MNOK |
| Avonova Helse AS | −3.8% | 0.6% | 557 MNOK |
| Avincis Aviation Norway AS | −19.3% | 0.1% | 719 MNOK |
Holding and investment companies · 2025
95 companies in the sector are holding or investment companies. They are kept out of the ranking above, since revenue, margins and growth say little about a company that lives from ownership. They are ranked on their own here: 30 have at least 10 MNOK in assets and are listed.
| Rank | Company | Score | Equity ratio | Return on assets | Current ratio | Total assets |
|---|---|---|---|---|---|---|
| 1 | O2 Holding AS | 94 | 99.0% | 74.0% | 43.55 | 10 MNOK |
| 2 | Carlsten Holding AS | 86 | 99.8% | 26.2% | 384.44 | 13 MNOK |
| 3 | Fewi Holding AS | 80 | 87.9% | 50.1% | 8.28 | 26 MNOK |
| 4 | Akval Invest AS | 76 | 96.2% | 24.7% | 15.43 | 25 MNOK |
| 5 | Clh Holding AS | 72 | 83.7% | 44.5% | 5.78 | 25 MNOK |
| 6 | Nhf Holding AS | 70 | 99.8% | 8.1% | 342.70 | 15 MNOK |
| 7 | BJØRN J. Hansen Holding AS | 70 | 80.8% | 36.5% | 39.50 | 41 MNOK |
| 8 | Minster Holding AS | 62 | 76.7% | 40.0% | 4.28 | 22 MNOK |
| 9 | Coysa Holding AS | 59 | 84.9% | 21.6% | 4.40 | 12 MNOK |
| 10 | Rundhaug Holding AS | 53 | 93.1% | 14.0% | 2.30 | 14 MNOK |
| 11 | Nevrokiro Holding AS | 53 | 96.8% | 0.2% | 30.90 | 18 MNOK |
| 12 | Blid Holding AS | 52 | 100.0% | 0.0% | – | 31 MNOK |
| 13 | Eija Holding AS | 51 | 71.0% | 31.4% | 3.15 | 53 MNOK |
| 14 | J S Holding AS | 50 | 90.4% | 3.5% | 7.38 | 49 MNOK |
| 15 | Dmpsteg Holding AS | 47 | 97.1% | −0.1% | 5.11 | 15 MNOK |
| 16 | Efraim Holding AS | 44 | 62.6% | 29.3% | 1.99 | 30 MNOK |
| 17 | Mare Holding AS | 43 | 68.4% | 23.1% | 2.93 | 18 MNOK |
| 18 | Ylvind Holding AS | 42 | 75.4% | 18.3% | 3.42 | 25 MNOK |
| 19 | Glis Holding AS | 42 | 76.4% | 15.5% | 3.36 | 21 MNOK |
| 20 | Fürst Holding AS | 41 | 83.8% | 10.8% | 1.13 | 1,708 MNOK |
Show all 30
| Rank | Company | Score | Total assets |
|---|---|---|---|
| 21 | Aukland Holding AS | 40 | 37 MNOK |
| 22 | Bch Holding AS | 40 | 17 MNOK |
| 23 | Coperio Holding AS | 39 | 193 MNOK |
| 24 | M Sørensen Holding AS | 38 | 61 MNOK |
| 25 | Børseth Invest AS | 38 | 11 MNOK |
| 26 | Endre Hodneland Holding AS | 37 | 17 MNOK |
| 27 | M&V Holding AS | 28 | 1,293 MNOK |
| 28 | Gatty Holding AS | 21 | 22 MNOK |
| 29 | Link Holding AS | 18 | 129 MNOK |
| 30 | Pepper Holding AS | 13 | 30 MNOK |
Score 0–100 against the other holding companies in the sector: equity ratio 40 %, return on assets 40 % and current ratio 20 %. Methodology
In our articles
- Finance earns 58.3% on operations; the typical Norwegian industry makes 5.7%No. 7 of 22 on median operating margin
Scenario analysis: the sector's weakest year
The sector's weakest year was 2026, with a median operating margin of −10.4%.
Based on the 6 fiscal years we have. The analysis grows as more years are fetched or imported.
| Fiscal year | Median operating margin | Median equity ratio |
|---|---|---|
| 2021 | – | – |
| 2022 | 4.7% | 34.5% |
| 2023 | 7.7% | 41.7% |
| 2024 | 7.1% | 43.2% |
| 2025 | 6.5% | 43.6% |
| 2026 · weakest year | −10.4% | 10.8% |
In 2026, 0 ranked companies did better than the sector, 1 about the same and 0 weaker.
Better than the sector: operating margin at or above the sector median and no loss or negative equity. Weaker: operating margin below the median and a loss or negative equity. Otherwise about the same as the sector. Methodology
Drivers in the sector
Interest rates, prices and exchange rates that shape the sector's year, next to the sector's median operating margin. The drivers are context and are not part of the index.
Consumer price index (indeks (2025 = 100))
Consumer price index rose 3.0% in 2025; the sector's median operating margin fell 0.6 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Consumer price index, annual average | 84.3 | 89.2 | 94.1 | 97.0 | 100.0 | 102.9 (so far) |
| Change from the year before | +3.5% | +5.8% | +5.5% | +3.2% | +3.0% | +2.9% |
| Sector's median operating margin | – | 4.7% | 7.7% | 7.1% | 6.5% | −10.4% |
Source: SSB (14710, CC BY 4.0). Source · fetched 3 November 2026
Policy rate (prosent)
Policy rate fell 0.20 percentage points in 2025; the sector's median operating margin fell 0.6 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Policy rate, annual average | 0.08 | 1.32 | 3.54 | 4.50 | 4.30 | 4.17 (so far) |
| Change from the year before | −0.28 percentage points | +1.24 percentage points | +2.22 percentage points | +0.96 percentage points | −0.20 percentage points | −0.12 percentage points |
| Sector's median operating margin | – | 4.7% | 7.7% | 7.1% | 6.5% | −10.4% |
Source: Norges Bank (IR, NLOD 2.0). Source · fetched 3 November 2026
When policy rate fell in 2025, 896 of 1,877 ranked companies kept their operating margin at or above the year before. Among the largest: Lovisenberg Diakonale Sykehus AS (1.9% → 2.4%), Diakonhjemmet Sykehus AS (1.5% → 2.8%), Aleris Helse AS (11.9% → 13.7%), Ecura BO og Habilitering AS (4.6% → 6.2%), Lovisenberg Omsorg AS (−3.0% → 0.1%).
We show the drivers and the margin side by side and claim no cause. Sensitivity per company is not computed until we have at least 10 years of accounts per company: with three years such figures are false precision.
The sector in Norway (SSB)
The whole industry as Statistics Norway counts it: every enterprise, not only the limited companies we rank. Use these figures as background for the ranking above.
Enterprises, employment and turnover · 2024
- Enterprises
- 39,697
- +0.7% from 2023
- Persons employed
- 127,429
- +1.3% from 2023
- Turnover
- NOK 140.5 bn
- +7.0% from 2023
- Gross operating margin
- 22.7%
- Gross operating surplus divided by turnover
All enterprises, sole proprietorships included. SSB withholds some figures for confidentiality. The figure then shows the latest year with every value, and the year is given beside it.
Bankruptcies in the industry
54 enterprise bankruptcies in the last four quarters (2025K4–2026K3). Change +20.0% against the four quarters before (45). That is about 1.4 per 1,000 enterprises.
Source: Statistics Norway (SSB), table 12910, table 10790. CC BY 4.0. Our industry codes (SN2025) are linked to SSB’s (SN2007) with SSB’s correspondence table in Klass.
Latest bankruptcies and liquidations
- Abra Dental AS 931185659 Voluntary liquidation · 3 November 2026 · 0 MNOK (2025)
- EMPATHY INCLUDED - IDEELT AKSJESELSKAP 933546217 Voluntary liquidation · 2 November 2026 · 0 MNOK (2025)
- Helsesenteret Instebø AS 931817531 Bankruptcy · 2 November 2026 · 14 MNOK (2025)
- Velura Klinikk AS 922273642 Voluntary liquidation · 2 November 2026 · 0 MNOK (2025)
- Agens Helse AS 932951576 Voluntary liquidation · 31 October 2026 · 1 MNOK (2025)
- Din Helsevenn AS 823320132 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Din Samtale Viken AS 925893943 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Fotklinikken Halden AS 919213442 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
Industry codes (NACE)
| Code | Description |
|---|---|
| 86* | Hele hovedgruppe 86 |
| 86.101 | Somatiske sykehustjenester |
| 86.102 | Psykiatriske sykehustjenester for voksne |
| 86.103 | Spesialisert rusbehandling |
| 86.104 | Psykiatriske sykehustjenester for barn og ungdom |
| 86.210 | Allmennlegetjenester |
| 86.221 | Spesialiserte legetjenester, unntatt psykiatriske legetjenester |
| 86.222 | Psykiatriske legetjenester |
| 86.230 | Tannlegetjenester |
| 86.910 | Medisinske laboratorietjenester og bildediagnostikk |
| 86.921 | Ambulansetransport unntatt luftambulanse |
| 86.922 | Luftambulansetransport med fly eller helikopter |
| 86.930 | Psykolog- og psykoterapitjenester, unntatt legetjenester innenfor psykiatri |
| 86.941 | Sykepleietjenester og andre helsetjenester i hjemmet |
| 86.942 | Helsestasjons- og skolehelsetjenester |
| 86.950 | Fysioterapi- og ergoterapitjenester |
| 86.960 | Aktiviteter innenfor tradisjonell, komplementær og alternativ medisin |
| 86.970 | Formidlingstjenester tilknyttet lege-, tannlegetjenester og andre helsetjenester |
| 86.991 | Ortopedi- og fotterapitjenester |
| 86.992 | Forebyggende helsearbeid |
| 86.993 | Andre helsetjenester ellers |
| 87* | Hele hovedgruppe 87 |
| 87.101 | Tjenester i spesialinstitusjon innenfor helse- og omsorg |
| 87.102 | Sykehjemstjenester |
| 87.104 | Tjenester i avlastningsboliger/-institusjoner |
| 87.106 | Helse- og omsorgstjenester i bofelleskap, samlokaliserte omsorgsboliger og lignende |
| 87.201 | Omsorgstjenester i botilbud for personer med psykiske helseproblemer og/eller rusmiddelproblemer |
| 87.202 | Omsorgstjenester i botilbud for personer med utviklingshemming eller med tilsvarende funksjonsnedsettelse |
| 87.300 | Omsorgstjenester i botilbud for eldre eller personer med fysisk funksjonsnedsettelse |
| 87.991 | Tjenester i barneverninstitusjoner |
| 87.992 | Asylmottakstjenester |
| 87.999 | Andre botilbud innenfor sosiale tjenester ikke nevnt annet sted |
| 88* | Hele hovedgruppe 88 |
| 88.101 | Praktisk bistand i hjemmet |
| 88.102 | Dagaktivitetstilbud tilpasset målgrupper |
| 88.103 | Tjenester i seniorsentre |
| 88.104 | Brukerstyrt personlig assistanse (bpa) |
| 88.105 | Avlastning utenfor institusjon |
| 88.106 | Støttekontakt- og besøkstjeneste |
| 88.910 | Dagaktivitetstilbud for barn |
| 88.991 | Barneverntjenester |
| 88.992 | Familieverntjenester |
| 88.993 | Arbeidstrening og varig tilrettelagt arbeid |
| 88.994 | Velferdstjenester til sårbare grupper |
| 88.996 | Andre sosialtjenester uten botilbud ellers |