Balance sheet

The cumulative balance sheet total of the Bundesliga 2 clubs has risen to a new historic high. At €749.7 million as of 30 June 2024, they were €121.8 million higher than in the previous year, an increase of 19.4 per cent. This exceeds the previous record from 2022 by €32.2 million. The financial statements of ten clubs (2023: eight) with a group structure were included in the total assets of the 18 Bundesliga 2 clubs. As in previous years, the largest single item was tangible fixed assets at €289.4 million, followed by cash in hand, bank balances at €170 million and receivables, stocks and securities at €146.7 million. All three grew significantly compared to the previous year. Player assets were recognised at €43.1 million. There was a significant drop in equity, which fell from €145.9 million in the previous season to €1.3 million – however, this is the tenth time in a row that Bundesliga 2 has reported positive equity. The reason for the cumulative low equity figure is the €185.5 million increase in liabilities, a consequence of the league’s composition due to promotion and relegation. The equity ratio fell to 0.2 per cent.