Data and method

Three sources, seven seasons

Every figure on this website comes from a published file of the leagues and names it in the info tip. Here are the rules by which the files are read.

Sources

Germany

DFL Deutsche Fußball Liga
Financial figures of the clubs, licensing documents

Scope: Balance sheet and income statement of all 36 clubs, in each case the latest group or annual accounts
Files: Licensing 2020/21 to 2026/27
Time axis: One file names the financial year two seasons before its licence season; this page shows the financial year
Gaps: Clubs no longer licensed two seasons later

France

DNCG, Ligue de Football Professionnel
Comptes individuels des clubs

Scope: Income statement and balance sheet at 30 June per club of Ligue 1 and Ligue 2, professional company and association combined
Files: 2018/19 to 2024/25
Peculiarities: Olympique Lyonnais until 2023/24 as an IFRS group, without agent fees and player write-downs; Saint-Étienne includes transfers in its totals, removed here
Gaps: Clubs without professional status

Austria

Österreichische Fußball-Bundesliga
Annual accounts data of the clubs

Scope: Eight key figures from the audited accounts at 30 June, per club of the Bundesliga and 2. Liga
Files: 2018/19 to 2024/25; 2019/20 transcribed from the scan and checked against the neighbouring seasons
Gaps: Reserve teams without their own accounts; relegated clubs missing from the next year's file

Rules

Amounts are stored in thousands of euros, shown in millions and rounded to one decimal place.
Rank and median apply to the league in which a club played in the season. Rank 1 is the highest value, including for costs.
A median is only calculated if at least half of the league has figures. Totals over incomplete leagues are shown as a lower bound (≥); year-on-year comparisons are only made between complete seasons.
Revenue is never compared across countries, because the three sources define it differently. Wage bill, net result, equity and agent payments are.
Nothing is estimated or interpolated; a missing figure remains a gap.
League positions come from the Wikipedia season articles, one source per season and league.

Definitions

Metric	Germany	France	Austria
Revenue	Gross result Revenue + other operating income − cost of materials	Revenue excl. transfers Total revenue excluding transfers: TV money + sponsorship + matchday income + other revenue	Revenue Revenue in the income statement (sales, transfers, other)
Wages	Wage bill Wage bill in the income statement (players, coaches, administration)	Wage bill Rémunération du personnel chargée (wages and social charges)	Wage bill Wage bill in the income statement
Wage ratio	Wage ratio Wage bill ÷ gross result	Wage ratio Wage bill ÷ revenue excluding transfers	Wage ratio Wage bill ÷ revenue
Result	Net result Net profit or loss for the year after tax	Net result Résultat net after transfers, financial and exceptional items and tax	Net result Net result after tax
Equity	Equity Assets − debts (equity as shown in the balance sheet)	Equity Situation nette (equity in the balance sheet)	Equity Equity in the balance sheet, including reserves
Equity ratio	Equity ratio Equity ÷ total assets	Equity ratio Situation nette ÷ total bilan	Equity ratio Equity ÷ (equity + debt)
Liabilities	Liabilities Liabilities in the balance sheet	Liabilities Dettes financières + Dettes sur mutations + Autres dettes + Comptes courants d’actionnaires	Debt Debt according to the ÖFBL: everything except equity
Agents	Payments to player agents Payments to player agents according to the DFL (own line below the income statement)	Payments to player agents Honoraires d’agents / intermédiaires	Payments to player agents Payments to agents and player intermediaries, season of the financial year

Reading notes for Germany

Gross result: The DFL does not publish revenue, but the gross result as the first line of the income statement. It comes closest to revenue and is the base for every ratio on this page. Higher means economically bigger. Transfer income counts and can dominate a single year.
Wage bill: The largest cost block of every club. On its own, not very telling; read it against the gross result.
Wage ratio: What share of revenue goes on wages. Above 70% is considered risky, below 50% comfortable.
Net result: What is left after all expenses, financial result and tax. A single year can be distorted by transfers or one-off items; the series over seven seasons says more.
Equity: Can turn negative when losses have used up the capital. Negative equity means balance-sheet over-indebtedness; clubs often offset this with shareholder loans.
Equity ratio: How much of the assets belongs to the owners. Above 30% is considered solid, below 10% critical.
Liabilities: Debts owed to banks, suppliers and other creditors. To be read only together with total assets and equity.
Payments to player agents: What a club paid to player agents in the season; the DFL has published this line since 2019/20. Read it against the wage bill: 10% is usual, 20% a lot.
Debt ratio: What share of the assets is financed by debt; in the CSV as debt_ratio. The counterpart of the equity ratio, but without provisions and special items.

Reading notes for France

Revenue excl. transfers: The DNCG reports revenue without transfer gains; transfers appear on a separate line, “Résultat des opérations de mutation”, and count here as the transfer result. Higher means economically bigger. Without transfers and without deducting cost of materials: not the same as the German gross result or the Austrian revenue.
Wage bill: As everywhere, the largest cost block. Read it against revenue excluding transfers; because the denominator excludes transfers, the ratio is higher than in Germany.
Wage ratio: What share of operating revenue goes on wages. Above 100% is not unusual in France: many clubs only cover their wage bill with transfer gains.
Net result: What is left at the end. As in Germany: the series says more than one year.
Equity: Shareholder loans (“comptes courants d’actionnaires”) do not count, although they often take the place of equity. Negative equity means balance-sheet over-indebtedness.
Equity ratio: How much of total assets belongs to the owners. The thresholds are the same as in Germany: above 30% solid, below 10% critical.
Liabilities: All debts, including shareholder loans; without provisions. To be read only together with total assets and equity.
Payments to player agents: What a club paid to player agents in the season. Read it against the wage bill.

Reading notes for Austria

Revenue: The ÖFBL publishes total revenue, not the gross result: cost of materials is not deducted, transfer income counts. Higher means economically bigger. Not directly comparable with the German gross result; that is why the two countries never appear in one chart.
Wage bill: As in Germany, the largest cost block. Read it against revenue.
Wage ratio: What share of revenue goes on wages. Because the denominator is broader than the gross result, the ratio comes out somewhat lower than for German clubs, as a rule.
Net result: What is left after all expenses and tax. As in Germany: the series says more than one year.
Equity: Can turn negative; the ÖFBL then flags a licensing condition. Negative equity means balance-sheet over-indebtedness.
Equity ratio: The ÖFBL does not publish total assets; the denominator here is equity plus debt, without deferred income, investment grants and mezzanine capital. Above 30% is considered solid, below 10% critical; the thresholds are the same as in Germany.
Debt: Includes provisions too; so not the same as German liabilities. To be read only together with equity.
Payments to player agents: The league has published this line since the 2018/19 financial year. Read it against the wage bill.

Coverage

Season	Bundesliga DE	2. Bundesliga DE	Ligue 1 FR	Ligue 2 FR	Bundesliga AT	2. Liga AT
2018/19	18 of 18	14 of 18	20 of 20	20 of 20	12 of 12	12 of 16
2019/20	18 of 18	16 of 18	20 of 20	20 of 20	11 of 12	15 of 16
2020/21	18 of 18	15 of 18	20 of 20	20 of 20	12 of 12	14 of 16
2021/22	17 of 18	13 of 18	20 of 20	20 of 20	12 of 12	12 of 16
2022/23	18 of 18	15 of 18	20 of 20	20 of 20	12 of 12	12 of 16
2023/24	18 of 18	15 of 18	18 of 18	20 of 20	11 of 12	12 of 16
2024/25	18 of 18	14 of 18	18 of 18	16 of 18	12 of 12	10 of 16

Missing clubs by season

2018/19, 2. Bundesliga (DE): SG Dynamo Dresden, FC Ingolstadt, 1. FC Magdeburg, MSV Duisburg
2018/19, 2. Liga (AT): FC Blau-Weiß Linz, FK Austria Wien II, SC Wiener Neustadt, FC Wacker Innsbruck II
2019/20, 2. Bundesliga (DE): VfL Osnabrück, SV Wehen Wiesbaden
2019/20, Bundesliga (AT): SV Mattersburg
2019/20, 2. Liga (AT): FK Austria Wien II
2020/21, 2. Bundesliga (DE): FC Erzgebirge Aue, VfL Osnabrück, Würzburger Kickers
2020/21, 2. Liga (AT): FK Austria Wien II, SK Rapid Wien II
2021/22, Bundesliga (DE): Arminia Bielefeld
2021/22, 2. Bundesliga (DE): SV Sandhausen, SSV Jahn Regensburg, SG Dynamo Dresden, FC Erzgebirge Aue, FC Ingolstadt
2021/22, 2. Liga (AT): SK Rapid Wien II, FK Austria Wien II, FC Juniors OÖ, FC Wacker Innsbruck
2022/23, 2. Bundesliga (DE): FC Hansa Rostock, Arminia Bielefeld, SV Sandhausen
2022/23, 2. Liga (AT): SK Sturm Graz II, SK Vorwärts Steyr, SK Rapid Wien II, FK Austria Wien II
2023/24, 2. Bundesliga (DE): SV Wehen Wiesbaden, FC Hansa Rostock, VfL Osnabrück
2023/24, Bundesliga (AT): SK Austria Klagenfurt
2023/24, 2. Liga (AT): DSV Leoben, SW Bregenz, FC Dornbirn 1913, SK Sturm Graz II
2024/25, 2. Bundesliga (DE): Fortuna Düsseldorf, SC Preußen Münster, SSV Ulm 1846, SSV Jahn Regensburg
2024/25, Ligue 2 (FR): AC Ajaccio, FC Martigues
2024/25, 2. Liga (AT): SK Sturm Graz II, SK Rapid Wien II, SV Stripfing, ASK Voitsberg, SV Horn, SV Lafnitz

Method of the comparisons

Index: Value divided by the value of the base season, times 100.
Promotion and relegation: Every change between the Bundesliga and 2. Bundesliga since 2018/19 is one case; the season before the change is 100. The second season after it counts only if the club still played in the new league. The median of all cases is given.
Revenue rank: Rank by gross result among the clubs of the same league in the same season. “Better than the revenue rank”: the league position is lower than the revenue rank.
Rank correlation: Spearman correlation between revenue rank and league position. 1 would mean the table is exactly the revenue ranking; 0 means no connection. The trend line is a regression of the league position on the logarithm of the gross result.
Financing: The liabilities side of the balance sheet, as shares of total assets: equity, provisions, liabilities, other. Negative equity hangs below the zero line.
Position track: A dot on a track: the league's worst value on the left, the best on the right, the bar marks the median. Green and red only at fixed thresholds: equity ratio below 30% red; wage ratio 70% or above red and below 50% green; net result by its sign; agent payments of 15% or more of the wage bill red and up to 8% green.
At a glance: The sentences on the club pages follow fixed rules: record value, run of profits or losses, negative equity, extreme value in the league, agent ratio of 15% or more, gap between league position and revenue rank of two places or more on average over the last three seasons, cumulative net result of €50m or more over seven seasons, strongest growth in the league.

Provisional figures

The DFL figures for 2025/26 are expected to appear in May 2027. Until then, the page shows a provisional value in the club's own definition for clubs that have published their figures themselves: drawn hollow, without rank and median. It disappears as soon as the league's file covers the season.

Club	Published	Revenue per club	Net result	Source
Dortmund	21 August 2026	€460.5m	−€21.7m	Borussia Dortmund GmbH & Co. KGaA, Konzern (IFRS)
Hamburger SV	24 September 2026	€182.1m	€8.1m	HSV Fußball AG & Co. KGaA
Freiburg	8 October 2026	€212.1m	€30.5m	SC Freiburg e.V. (Mitgliederversammlung)

The datasets are not available for download. Every chart can be saved as a PNG, with its source and this page's address in the image. Rights to figures, trademarks and crests: Imprint.