Financial table: 2. Liga · Austria 2024/25

Column

Financial table 2. Liga 2024/25, sorted by points
Pos.	Club
1	FAC	1215.1	3325%	344%	343%	31.3×	4	10+2	9.1	11	0.1
2	Amstetten	911.6	122%	347%	265%	31.1×	2	9±0	9.1	7	0.0
3	Vienna	88.5	232%	220%	356%	13.9×	1	6+2	7.8	5	0.1
4	Liefering	56.1	16%	11%	338%	096.2×	1	5±0	5.0	6	0.0
5	Austria Lustenau	55.8	11%	10%	345%	0205.1×	1	6−1	3.4	12	−0.2
6	Ried	45.9	112%	119%	264%	04.3×	0	10−6	6.0	1	−1.0
7	Bregenz	33.6	0−857%	0−32%	351%	0equity < 0	1	–	5.0	9	0.1
8	Admira	33.0	0−177%	0−73%	360%	0equity < 0	1	3±0	2.6	2	−0.4
9	St. Pölten	22.0	10%	10%	0102%	0710.3×	0	3−1	2.6	4	−3.4
10	Kapfenberg	11.2	0−374%	0−188%	178%	0equity < 0	0	2−1	2.3	3	−1.2

Source: Österreichische Fußball-Bundesliga, 2024/25 · 10 of 16 clubs

Clubs by points

12
9
8
5
4
3
2
1

One club meets all four targets; the fewest points come from the leverage

2024/25, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

FAC: from place 6 to place 1 in the financial table

Place 1 to 15 by points, 2018/19 to 2024/25

Source: Österreichische Fußball-Bundesliga, annual reports

Kapfenberg: place 3 in the table, place 10 on finances, the widest gap in the 2. Liga 2024/25

2. Liga 2024/25, rank correlation −0.45

Source: Österreichische Fußball-Bundesliga, annual reports; 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 figure	3 points	2 points	1 point	0 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 ÖFBL's total revenue, so lower than in Germany; total assets are equity plus debt. 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.