You can always use flipflops for division by 2. If you can live with a duty cycle that's not equal to 50 percent, counters are the easiest way. If this is not possible, inside FPGA's there are DCM's that can do divisions other than a 2^n with a 50 percent duty cycle.
Can you do other reverse , You can use 32k to generate the 48MHz , The 32.768 is RTC clock , and the 48Mhz is like apply in USB ,so that maybe you can make reverse for your application