• Freiburg

    • AC241%
    • EQ83%
    • WR53%
    • LV0.2×
  • Bayern München

    • AC107%
    • EQ61%
    • WR48%
    • LV0.6×
  • Mainz 05

    • AC110%
    • EQ52%
    • WR52%
    • LV0.9×
  • Hoffenheim

    • AC107%
    • EQ72%
    • WR56%
    • LV0.4×
  • Augsburg

    • AC83%
    • EQ48%
    • WR42%
    • LV1.1×
  • Dortmund

    • AC73%
    • EQ53%
    • WR49%
    • LV0.9×
Column
Financial table Bundesliga 2024/25, sorted by points
Pos. Club
1 Freiburg 1215.33241%383%353%30.2×412±02018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1212.0511.8
2 Bayern München 1215.23107%361%348%30.6×412±02018/19: 12 · 2019/20: 12 · 2020/21: 11 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1211.9127.1
3 Mainz 05 1214.93110%352%352%30.9×412±02018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1212.060.8
4 Hoffenheim 1214.93107%372%356%30.4×411+12018/19: 12 · 2019/20: 12 · 2020/21: 11 · 2021/22: 10 · 2022/23: 12 · 2023/24: 11 · 2024/25: 1211.4151.1
5 Augsburg 1214.8383%348%342%31.1×411+12018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 11 · 2024/25: 1211.91218.0
6 Dortmund 1214.6373%353%349%30.9×412±02018/19: 12 · 2019/20: 12 · 2020/21: 11 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1211.946.5
7 Holstein Kiel 1113.1248%336%342%31.8×35+62018/19: 12 · 2019/20: 11 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 5 · 2024/25: 1110.7178.4
8 Leverkusen 1012.7253%332%337%22.2×212−22018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1011.72133.2
9 Bochum 1012.6379%229%347%22.5×24+62018/19: 5 · 2019/20: 3 · 2020/21: 2 · 2021/22: 5 · 2022/23: 8 · 2023/24: 4 · 2024/25: 105.3186.4
10 Wolfsburg 910.7239%226%350%22.8×19±02018/19: 4 · 2019/20: 5 · 2020/21: 4 · 2021/22: 5 · 2022/23: 5 · 2023/24: 9 · 2024/25: 95.911−12.7
11 Stuttgart 910.7242%225%345%23.0×18+12018/19: 11 · 2019/20: 3 · 2020/21: 5 · 2021/22: 4 · 2022/23: 5 · 2023/24: 8 · 2024/25: 96.4922.6
12 Mönchengladbach 910.2234%225%354%22.9×19±02018/19: 11 · 2019/20: 10 · 2020/21: 10 · 2021/22: 8 · 2022/23: 9 · 2023/24: 9 · 2024/25: 99.410−4.0
13 RB Leipzig 89.3231%222%345%13.6×18±02018/19: 11 · 2019/20: 11 · 2020/21: 9 · 2021/22: 10 · 2022/23: 9 · 2023/24: 8 · 2024/25: 89.472.7
14 Frankfurt 89.1233%221%347%13.8×18±02018/19: 12 · 2019/20: 5 · 2020/21: 9 · 2021/22: 5 · 2022/23: 5 · 2023/24: 8 · 2024/25: 87.43−8.5
15 Werder Bremen 67.6241%116%355%05.3×19−32018/19: 5 · 2019/20: 3 · 2020/21: 2 · 2021/22: 3 · 2022/23: 3 · 2023/24: 9 · 2024/25: 64.48−7.4
16 St. Pauli 56.5113%18%349%011.4×15±02018/19: 7 · 2019/20: 8 · 2020/21: 5 · 2021/22: 5 · 2022/23: 5 · 2023/24: 5 · 2024/25: 55.7142.1
17 Union Berlin 56.4110%16%343%015.7×15±02018/19: 3 · 2019/20: 3 · 2020/21: 3 · 2021/22: 3 · 2022/23: 5 · 2023/24: 5 · 2024/25: 53.9130.5
18 Heidenheim 56.016%14%351%022.8×15±02018/19: 5 · 2019/20: 5 · 2020/21: 5 · 2021/22: 5 · 2022/23: 5 · 2023/24: 5 · 2024/25: 55.016−0.3

Source: DFL Deutsche Fußball Liga, 2024/25 · 18 clubs

Clubs by points

  1. 12 FreiburgBayern MünchenMainz 05HoffenheimAugsburgDortmund
  2. 11 Holstein Kiel
  3. 10 LeverkusenBochum
  4. 9 WolfsburgStuttgartMönchengladbach
  5. 8 RB LeipzigFrankfurt
  6. 6 Werder Bremen
  7. 5 St. PauliUnion BerlinHeidenheim

6 of 18 clubs meet all four targets; the fewest points come from the leverage

2024/25, points per ratio, at most 12

Source: DFL, club financial figures

Freiburg has led the financial table for 2 seasons

Place 1 to 18 by points, 2018/19 to 2024/25

Source: DFL, club financial figures

Frankfurt: place 3 in the table, place 14 on finances, the widest gap in the Bundesliga 2024/25

Bundesliga 2024/25, rank correlation 0.32

Source: DFL, club financial figures; final tables

Method

Four key figures, 0 to 3 points each, equally weighted, 12 at most. Three points: target met. On equal points the fine score decides: within each band, the distance to the next threshold; above the target, the distance beyond it with decreasing weight; at most 4 per key figure. Then the average of all seasons. Peer group: the clubs of the same league and season.

Key figure3 points2 points1 point0 points
Fixed-asset coverage AC
Equity ÷ fixed assets
> 60%> 30%> 0% ≤ 0%
Equity ratio EQ
Equity ÷ total assets
> 30%> 20%> 0% ≤ 0%
Wage ratio WR
Wage bill ÷ revenue
< 60%< 70%< 80% ≥ 80%
Leverage LV
Debt ÷ equity
< 2< 3< 4 ≥ 4 or negative equity

Wage ratio on the DFL's gross result; debt is total assets less equity. Subsidies from third parties are not on the balance sheet. Points are not licensing criteria of the leagues. Definitions: Data and method.

Scoring and thresholds after Christoph, Meenzer on Tour: ‘Die Finanzen der Männer-Bundesliga-Clubs: Abschlusstabelle 2026’, 21 August 2026.