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Sports, amusement and recreation activities

NACE 93
Current registrations 22,629
Starters, 12 months 1,5336.8 per 100 · Belgium 8.9
Bankruptcies, 12 months 632.8 per 1,000 registrations · Belgium 6.2
Employment (FTE) 15,817930 employers · latest accounts
Median age 9.7 yearsBelgium 8.1 years
E-invoicing via Peppol 83.1%18,794 of 22,629 companies in the Peppol Directory · Belgium 85.0%

Activities

NACE division 93 · 19 activities
Activity Registrations Starters, 12 months Bankruptcies, 12 months FTE
Other amusement and recreation activities93299 6,691 538 16 1,860
Other sports activities93199 3,834 370 8 1,216
Operation of sports facilities93110 3,249 94 11 4,786
Fitness centres93130 1,508 159 11 1,581
Activities of other sports clubs93129 1,406 71 1 152
Football clubs93121 1,387 24 4 2,273
Operation of fairground attractions93291 966 48 1 20
Equestrian clubs93127 819 61 3 86
Activities of independent sportspeople93192 723 104 1 35
Sports, amusement and recreation activities93123 635 16 0 250
Sports, amusement and recreation activities93122 436 14 0 2
Sports, amusement and recreation activities93124 333 10 0 116
Show all 19 activities

Filed accounts

NACE division 93 · financial year 2025 · 5,162 filed annual accounts
Median solvency
29.0%
Belgium 46.1%
Median net result
€5,659
Belgium €16,490
Median equity
€60,002
Belgium €98,313
Loss-making
37.1%
Belgium 26.7%
Negative equity
23.8%
Belgium 12.4%
Median return on equity
11.8%
Belgium 15.9%
Median liquidity
1.10
Belgium 1.66
Filed late
42.4%
financial year 2024, 4,460 filings · Belgium 38.4%
Missing or 90 days late
7.4%
of 5,724 companies with annual accounts · Belgium 5.4%
Per financial year20182019202020212022202320242025
Median solvency --25.7%26.8%27.0%27.8%28.8%29.4%
Median net result --€1,051€4,316€5,726€5,527€5,657€4,997
Filed late 47.0%52.9%50.7%47.3%45.3%43.0%42.4%-

Hold your customer's or competitor's figures against them in the Sector benchmark

Staff cost per FTE in NACE division 93

823 employers
Median
€51,900
Belgium €61,400
Middle half
€41,200 to €66,200
half of the employers lie between
Place among sectors
69 of 78
sectors with a median staff cost per FTE, highest first
By size class
SizeMedianMiddle halfEmployers
fewer than 10 FTE €50,400 €38,700 to €63,600 489
10 to 49 FTE €53,000 €44,200 to €67,100 286
50 to 249 FTE €85,100 €51,500 to €213,100 44

Bankruptcies

Bankruptcies, 5 years, still registered
179
0.79% of the registrations · Belgium 1.68%

Bankruptcies per year in division 93

Per year201520162017201820192020202120222023202420252026
Bankruptcies9369938711899741061131078778
Jobs lost213116121260199259104225190252155126

2026 through September. Every bankruptcy, also of companies that have since left the register. Source: Statbel (Directorate-General Statistics), NACE classification of 2008.

Recent bankruptcies

Date Company
09-11-2026 Harmony Stables
BE 1016.079.354
30-10-2026 CHAPHI
BE 0769.348.966
30-10-2026 NUIT DES CHOEURS
BE 0862.731.856
30-10-2026 Highfly Rodeo
BE 1033.359.410
26-10-2026 IJSBAAN DE PISTE
BE 0733.990.387
23-10-2026 Poney Club de Besonrieux
BE 0792.897.893
21-10-2026 van de Craats, Senne
BE 0521.877.321 · sole trader · Riemst
19-10-2026 AUTOMATIC SOLUTIONS INVEST
BE 0819.485.890

Every bankruptcy in division 93, last 90 days

Running bankruptcies in the sector

NACE division 93
Number
153
Half have run longer than
21 months
Belgium: 20 months
Longer than three years
31%
Belgium: 31%

Measured nationally: Of 108,767 bankruptcies of legal entities across Belgium, 49% were closed within five years for insufficient assets and 29% after liquidation, 3% were withdrawn. After five years, 20% were still open. Half had ended after 26 months (a quarter after 15, three quarters after 51 months).

This counts companies with this main activity in the register on 12 November 2026. The outcome itself is not measured by sector. The activity of a company that leaves the register after its bankruptcy is too often not kept to compare closed cases fairly.

Outcome by court and division

Spread across the country

by region and province · 15,091 of 22,629 enterprises with a registered office on file · a sole trader has no published seat
  • Flanders 9,382 · 62.2%
  • Wallonia 4,507 · 29.9%
  • Brussels 1,115 · 7.4%
  • Abroad 87 · 0.6%
fewer moremax 2,721

Largest employers

NACE division 93 · staff from the latest accounts
  1. 1 BELPARKWavre 701 FTEfinancial year 2025
  2. 2 BASIC-FIT BELGIUMJette 650 FTEfinancial year 2025
  3. 3 PAIRI DAIZABrugelette 552 FTEfinancial year 2026
  4. 4 PLOPSADe Panne 288 FTEfinancial year 2025
  5. 5 MARTIN'S HOTELSRixensart 240 FTEfinancial year 2024

Joint committees

from the latest accounts of 1,550 companies
  • 302 Hotels and catering 469
  • 200 Auxiliary committee for white-collar workers 394
  • 314 Hairdressing and beauty care 282
  • 144 Agriculture 177
  • 100 Auxiliary committee for blue-collar workers 174
  • 333 Tourist attractions 127
  • 329.01 Socio-cultural sector 66
  • 223 Sport 64
Show the 12 others
  • 332 French- and German-speaking welfare and health sector 43
  • 145 Horticulture 37
  • 329.02 Socio-cultural sector 35
  • 149.04 Metal trade 27
  • 201 Independent retail 25
  • 304 Performing arts 22
  • 329 Socio-cultural sector 22
  • 112 Garages 14
  • 337 Auxiliary committee for the non-profit sector 11
  • 149 Sectors related to metal, mechanical and electrical engineering 9
  • 329.03 Socio-cultural sector 9
  • 121 Cleaning 7

Source: the annual accounts at the National Bank. One filing can name more than one committee.

21 of the 13,997 companies in NACE division 93 have a parent company abroad. Main parent countries: France (7), Netherlands (5) and United Kingdom (2). Together they employ 1,945 of the division's 15,812 FTE: 12%, against 14% for Belgium as a whole.

Subsidies in this sector

per register · legal entities with an enterprise number
  • Flemish subsidies €347.8m awarded 1,352 recipients · 2022 to 2025 · largest: Subsidies voor sportfederaties en organisaties voor sportieve vrijetijdsbesteding
  • Wallonia-Brussels Federation €116.3m paid 812 recipients · 2021 to 2025 · largest: Subventionnement des plans programmes des fédérations sportives reconnues et de la fédération handisport
  • Federal transfers 7.2m amount as published 21 recipients · 2023 to 2025 · largest: Ondersteuning aan de bijdrage van de organisaties van de civiele maatschappij en institutionele actoren in de realisatie van de doelen van de gemeenschappelijke strategische kaders (cf. art. 2.14.6 en 2.14.10 van de wetsbepalingen)
  • EU budget €3.3m attributed share 24 recipients · 2021 to 2025 · largest: Erasmus+
  • EU research €930,675 EU contribution 5 recipients · 2015 to 2026 · largest: Horizon Europe

Explore every recipient in this sector

Insights on Sports and recreation

Balance sheet and result. 23.8% of the annual accounts show negative equity, against 12.4% in Belgium. The median net result of €5,659 is below Belgium's €16,490. 37.1% of the annual accounts close with a loss, against 26.7% in Belgium.

Bankruptcies. In 12 months, 2.8 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is fewer than in 66% of the 87 other NACE divisions. The median bankruptcy probability of 0.1% is below Belgium's 0.2%. By size, the median bankruptcy probability is 0.3% at under 10 FTE, 0.2% at 10 to 49 FTE and 0.2% at 50 to 249 FTE.

Inflow and structure. Wallonia holds 30.0% of the seats, against 22.7% in Belgium. In 12 months, 6.8 of 100 companies started, against 8.9 in Belgium. That is fewer than in 55% of the 86 other NACE divisions. 33.3% of the companies are sole traders, against 41.6% in Belgium.

Staff and filing. The median staff cost per FTE of €51,944 is below Belgium's €61,426. 42.4% of the financial year 2024 accounts were filed late, against 38.4% in Belgium. The 5 largest employers hold 2,431 of the 15,817 FTE: 15.4%.

Direction. Median solvency rose from 25.7% in financial year 2020 to 29.4% in financial year 2025. The median net result rose from €1,051 in financial year 2020 to €4,997 in financial year 2025. In 2025, Statbel counted 87 bankruptcies and 155 jobs lost, against 99 bankruptcies in 2020.

The comparison with Belgium as a whole and with the other divisions is as of 11-11-2026 05:30.

Method and sources

Every company registered today counts under its main activities in the KBO. Establishment units do not count. Staff counts once, under the employer's first main activity, from its latest accounts and only where it fits the staff costs. The count follows the NACE 2025 classification, the version in which code 93 exists.

The bankruptcies over five years count only companies still registered today, because the activity of a company that left the register is not kept. So they are fewer than the bankruptcies of those years, and the figure is not a probability for the future. Over twelve months the count is nearly complete, because a bankrupt company stays registered while its bankruptcy runs. A company with more than one main activity counts in each of those sectors.

The comparison with Belgium as a whole and with the other NACE divisions rests on an overview of every division, counted again each night. Each division is counted in the version of the NACE classification in which it exists. A standing such as "more than in 80%" compares with the other divisions that have the figure. A division's bankruptcy probability is the median over its companies with a score. Belgium here counts the 1,276,472 companies with a main activity, because only those belong to a division. The other 699,781 registrations publish no activity.

Each median is the value of the middle company, computed over the annual accounts of financial year 2025, and is shown only from 30 accounts. A share (loss-making, negative equity) counts that year's accounts with that trait. Accounts are late when they are filed after the statutory deadline. Missing or 90 days late counts the companies with accounts missing today, or whose latest were filed more than 90 days after the deadline. The dossier follows the same rule.