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Operation of sports facilities

Current registrations 3,249division 93: 22,635
Starters, 12 months 932.9 per 100 · Belgium 8.9
Bankruptcies, 12 months 113.4 per 1,000 registrations · Belgium 6.2
Employment (FTE) 4,785331 employers · latest accounts
Median age 17.3 yearsBelgium 8.1 years
E-invoicing via Peppol 90.5%2,940 of 3,249 companies in the Peppol Directory · Belgium 85.0%

Filed accounts

NACE 93110 · financial year 2025 · 1,548 filed annual accounts
Median solvency
28.4%
division 29.0% · Belgium 46.1%
Median net result
€7,826
division €5,690 · Belgium €16,520
Median equity
€117,191
division €59,953 · Belgium €98,421
Loss-making
36.4%
division 37.1% · Belgium 26.7%
Negative equity
21.3%
division 23.8% · Belgium 12.4%
Median return on equity
7.1%
division 11.8% · Belgium 15.9%
Median liquidity
1.01
division 1.10 · Belgium 1.66
Filed late
42.0%
financial year 2024, 1,564 filings · division 42.4% · Belgium 38.4%
Missing or 90 days late
6.7%
of 1,686 companies with annual accounts · division 7.4% · Belgium 5.4%
Per financial year202020212022202320242025
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

Bankruptcies, 5 years, still registered
34
1.05% of the registrations · Belgium 1.68%
Running bankruptcies
46
14.2 per 1,000 registrations

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

Every bankruptcy in division 93, last 90 days

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 1,640 · 57.8%
  • Wallonia 1,002 · 35.3%
  • Brussels 189 · 6.7%
  • Abroad 5 · 0.2%
fewer moremax 494

Largest employers

NACE 93110 as first main activity · staff from the latest accounts
  1. 1 MARTIN'S HOTELSRixensart 240 FTEfinancial year 2024
  2. 2 CLUB BRUGGEKnokke-Heist 211 FTEfinancial year 2025
  3. 3 STANDARD DE LIEGELiège 156 FTEfinancial year 2026
  4. 4 Union royale belge des Sociétés de Football-Association - Koninklijke Belgische VoetbalbondBrussels 143 FTEfinancial year 2025
  5. 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

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.

Staff cost per FTE in NACE division 93

822 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 €63,600 488
10 to 49 FTE €53,000 €44,200 to €67,100 286
50 to 249 FTE €85,100 €51,500 to €213,100 44

Running bankruptcies in the sector

NACE division 93
Number
152
Half have run longer than
21 months
Belgium: 20 months
Longer than three years
31%
Belgium: 31%

Measured 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.

Outcome by court and division

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 1,353 recipients · 2022 to 2025 · largest: Subsidies voor sportfederaties en organisaties voor sportieve vrijetijdsbesteding
  • 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)
  • Wallonia-Brussels Federation €116.3m paid 811 recipients · 2021 to 2025 · largest: Subventionnement des plans programmes des fédérations sportives reconnues et de la fédération handisport
  • 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 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.