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handwerksblatt.de/betriebsfuehrung/mittelstand-startet-schwach-ins-neue-jahr-so-der-datev-mittelstandsindex
SMEs start the new year weakly
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Datev SME Index February 2026: Lower Sales and Staff in SMEs
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n-tv.de/wirtschaft/Datev-Studie-Mittelstand-verliert-Umsatz-und-Beschaeftigung-Insolvenzen-steigen-id30338068.html
Datev Study: SMEs Lose Revenue and Employment, Insolvencies Rise
Key FactsMid-Sized Firms Face Revenue Drop and Rising Bankruptcies
Feb 8, 2026 · Reading time: ~45 sec.
Summary created with AI assistance · Source: n-tv.de
  • Data from Datev reveals a consistent decline in revenue and employment within Germany’s mid-sized business sector.

  • Bankruptcies have notably increased among very small firms and larger mid-sized companies with over 100 employees.

  • The mid-sized firms’ share of total revenue dropped by four percentage points to 26.2% between 2018 and 2023.

  • The construction, hospitality, and manufacturing sectors experienced the most significant rise in insolvency cases.
  • The classic SMEs with up to 100 employees, which recorded the highest growth rates in 2024, show a slight stabilization in 2025.
    — The Datev study indicates that classic small and medium enterprises (SMEs) may show stabilization in 2025.
"No longer an outlier, but a trend": Why 2026 will be a new year of bankruptcies for medium-sized businesses
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Datev SME Index December: Gradual Withdrawal of SMEs
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Lower sales tax no longer helps small and medium-sized restaurateurs