Financial Football

Financial table

  • Salzburg

    • AC154%
    • EQ71%
    • WR36%
    • LV0.4×

  • Hartberg

    • AC138%
    • EQ70%
    • WR52%
    • LV0.4×

  • Sturm Graz

    • AC136%
    • EQ41%
    • WR36%
    • LV1.4×

  • WAC

    • AC111%
    • EQ43%
    • WR51%
    • LV1.3×
Column
Financial table Bundesliga 2024/25, sorted by points
Pos. Club
1 Salzburg 1215.73154%371%336%30.4×412±02018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1212.022.8
2 Hartberg 1215.23138%370%352%30.4×43+92018/19: 2 · 2019/20: 4 · 2020/21: 10 · 2021/22: 10 · 2022/23: 8 · 2023/24: 3 · 2024/25: 127.082.0
3 Sturm Graz 1215.03136%341%336%31.4×410+22018/19: 12 · 2019/20: 12 · 2020/21: 11 · 2021/22: 12 · 2022/23: 12 · 2023/24: 10 · 2024/25: 1211.6112.6
4 WAC 1214.63111%343%351%31.3×412±02018/19: 5 · 2019/20: 12 · 2020/21: 12 · 2021/22: 12 · 2022/23: 12 · 2023/24: 12 · 2024/25: 1211.040.1
5 Rapid 1012.1235%333%346%22.1×211−12018/19: 8 · 2019/20: 7 · 2020/21: 7 · 2021/22: 10 · 2022/23: 11 · 2023/24: 11 · 2024/25: 109.150.0
6 LASK 810.5129%226%340%22.9×18±02018/19: 5 · 2019/20: 10 · 2020/21: 8 · 2021/22: 5 · 2022/23: 8 · 2023/24: 8 · 2024/25: 87.470.4
7 WSG Tirol 810.0126%227%357%22.8×16+22018/19: 10 · 2019/20: 10 · 2020/21: 10 · 2021/22: 11 · 2022/23: 9 · 2023/24: 6 · 2024/25: 89.190.1
8 Altach 79.3120%225%357%13.1×111−42018/19: 10 · 2019/20: 10 · 2020/21: 10 · 2021/22: 11 · 2022/23: 11 · 2023/24: 11 · 2024/25: 710.0110.0
9 Blau-Weiß Linz 67.4239%19%350%09.6×13+32019/20: 3 · 2020/21: 9 · 2021/22: 7 · 2022/23: 1 · 2023/24: 3 · 2024/25: 64.860.8
10 GAK 55.414%11%358%097.5×15±02018/19: 12 · 2019/20: 11 · 2020/21: 12 · 2021/22: 11 · 2022/23: 9 · 2023/24: 5 · 2024/25: 59.3100.0
11 Austria Wien 33.80−36%0−30%346%0equity < 013±02018/19: 5 · 2019/20: 2 · 2020/21: 3 · 2021/22: 3 · 2022/23: 3 · 2023/24: 3 · 2024/25: 33.13−7.7
12 Austria Klagenfurt 22.80−13,480%0−193%262%0equity < 00–2018/19: 0 · 2019/20: 0 · 2020/21: 0 · 2021/22: 0 · 2022/23: 1 · 2024/25: 20.5120.7

Source: Österreichische Fußball-Bundesliga, 2024/25 · 12 clubs

Clubs by points

  1. 12 SalzburgHartbergSturm GrazWAC
  2. 10 Rapid
  3. 8 LASKWSG Tirol
  4. 7 Altach
  5. 6 Blau-Weiß Linz
  6. 5 GAK
  7. 3 Austria Wien
  8. 2 Austria Klagenfurt

4 of 12 clubs meet all four targets; the fewest points come from the leverage

2024/25, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Salzburg has led the financial table for 7 seasons

Place 1 to 12 by points, 2018/19 to 2024/25

Source: Österreichische Fußball-Bundesliga, annual reports

Austria Wien: place 3 in the table, place 11 on finances, the widest gap in the Bundesliga 2024/25

Bundesliga 2024/25, rank correlation 0.55

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 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 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.