Operation of sports facilities
Filed accounts
NACE 93110 · financial year 2025 · 1,548 filed annual accounts| Per financial year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Median solvency | 23.6% | 23.8% | 25.4% | 26.5% | 27.4% | 28.4% |
| Median net result | €1,175 | €5,937 | €6,593 | €8,034 | €8,461 | €7,826 |
Hold your customer's or competitor's figures against them in the Sector benchmark
Bankruptcies
Recent bankruptcies
| Date | Company |
|---|---|
| 30-10-2026 | CHAPHI
BE 0769.348.966 |
| 26-10-2026 | IJSBAAN DE PISTE
BE 0733.990.387 |
| 09-10-2026 | JAC EVENT
BE 1011.950.124 |
| 16-09-2026 | Gillabel, Steven
BE 0751.940.535 · sole trader · Zemst |
| 20-05-2026 | PIDIE.T
BE 0769.941.458 |
| 24-04-2026 | SHAPE FIT MILITARY
BE 0736.530.995 |
| 22-04-2026 | STONE HILL STABLES
BE 0711.815.001 |
| 25-03-2026 | Plus One CF
BE 0720.718.512 |
Spread across the country
by region and province · 2,836 of 3,249 enterprises with a registered office on file · a sole trader has no published seat- Flanders
- Wallonia
- Brussels
- Abroad
The balance sheets of division 93 on the map, by municipality and down to the address
Largest employers
NACE 93110 as first main activity · staff from the latest accounts- 1 MARTIN'S HOTELSRixensart 240 FTEfinancial year 2024
- 2 CLUB BRUGGEKnokke-Heist 211 FTEfinancial year 2025
- 3 STANDARD DE LIEGELiège 156 FTEfinancial year 2026
- 4 Union royale belge des Sociétés de Football-Association - Koninklijke Belgische VoetbalbondBrussels 143 FTEfinancial year 2025
- 5 DAVID LLOYD LEISURE OPERATIONSUccle 89.8 FTEfinancial year 2025
Joint committees
from the latest accounts of 517 companies- 302 Hotels and catering 216
- 200 Auxiliary committee for white-collar workers 129
- 144 Agriculture 114
- 314 Hairdressing and beauty care 65
- 100 Auxiliary committee for blue-collar workers 53
- 333 Tourist attractions 36
- 145 Horticulture 25
- 332 French- and German-speaking welfare and health sector 18
Show the 12 others
- 223 Sport 13
- 329.02 Socio-cultural sector 12
- 329.01 Socio-cultural sector 11
- 201 Independent retail 9
- 121 Cleaning 6
- 329 Socio-cultural sector 6
- 119 Food trade 3
- 124 Construction 3
- 323 Building management, estate agents and domestic staff 2
- 329.03 Socio-cultural sector 2
- 112 Garages 1
- 118 Food industry 1
Source: the annual accounts at the National Bank. One filing can name more than one committee.
Division 93: Sports and recreation
Related activities
13 other activities| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| Other sports activities93199 | 3,835 | 369 | 8 | 1,216 |
| Fitness centres93130 | 1,510 | 159 | 11 | 1,581 |
| Activities of other sports clubs93129 | 1,407 | 71 | 1 | 152 |
| Football clubs93121 | 1,387 | 24 | 4 | 2,273 |
| Equestrian clubs93127 | 820 | 61 | 3 | 86 |
| Activities of independent sportspeople93192 | 723 | 104 | 1 | 35 |
Show all 13 activities
| Activity | Registrations | Starters, 12 months | Bankruptcies, 12 months | FTE |
|---|---|---|---|---|
| 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 |
| Sports, amusement and recreation activities93191 | 261 | 5 | 0 | 511 |
| Sports, amusement and recreation activities93126 | 258 | 5 | 0 | 38 |
| Sports, amusement and recreation activities93125 | 209 | 9 | 1 | - |
| Sports, amusement and recreation activities93128 | 67 | 0 | 0 | - |
Bankruptcies per year in division 93
| Per year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bankruptcies | 93 | 69 | 93 | 87 | 118 | 99 | 74 | 106 | 113 | 107 | 87 | 78 |
| Jobs lost | 213 | 116 | 121 | 260 | 199 | 259 | 104 | 225 | 190 | 252 | 155 | 126 |
2026 through September. Every bankruptcy, also of companies that have since left the register. Source: Statbel (Directorate-General Statistics), NACE classification of 2008.
Staff cost per FTE in NACE division 93
822 employers| Size | Median | Middle half | Employers |
|---|---|---|---|
| fewer than 10 FTE | €50,400 | €38,700 to €63,600 | 488 |
| 10 to 49 FTE | €53,000 | €44,200 to €67,100 | 286 |
| 50 to 249 FTE | €85,100 | €51,500 to €213,100 | 44 |
Employers with the highest staff cost per FTE in this division All sectors by staff cost In the Analysis workbench
Running bankruptcies in the sector
NACE division 93Measured nationally: Of 108,562 bankruptcies of legal entities across Belgium, 49% were closed within five years for insufficient assets and 28% 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 6 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.
21 of the 13,992 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 15,816 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
- Federal transfers 7.2m amount as published
- Wallonia-Brussels Federation €116.3m paid
- EU budget €3.3m attributed share
- EU research €930,675 EU contribution
Insights on Operation of sports facilities
Balance sheet and result. 21.3% of the annual accounts show negative equity, against 12.4% in Belgium. Return on equity of 7.1% is below Belgium's 15.9%. The median net result of €7,826 is below Belgium's €16,520.
Bankruptcies. In 12 months, 3.4 of 1,000 companies went bankrupt, against 6.2 in Belgium. That is fewer than in 59% of the 88 NACE divisions. The median bankruptcy probability of 0.1% is below Belgium's 0.2%.
Inflow and structure. Half of the companies are younger than 17.3 years, against 8.1 years in Belgium. 12.7% of the companies are sole traders, against 41.6% in Belgium. In 12 months, 2.9 of 100 companies started, against 8.9 in Belgium. That is fewer than in 90% of the 87 NACE divisions.
Staff and filing. The 5 largest employers hold 838 of the 4,785 FTE: 17.5%.
Direction. Median solvency rose from 23.6% in financial year 2020 to 28.4% in financial year 2025. The median net result rose from €1,175 in financial year 2020 to €7,826 in financial year 2025.
The comparison with Belgium as a whole and with the other divisions is as of 06-11-2026 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 93110 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 1,276,581 companies with a main activity, because only those belong to a division. The other 698,987 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. The direction per financial year follows the companies still registered today. 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.