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.
|
30 June 2023 |
30 June 2024 |
|---|---|---|
Intangible assets (excl. player assets) |
78,608 |
79,248 |
Player assets |
35,826 |
43,059 |
Tangible fixed assets |
255,452 |
289,350 |
Financial assets |
5,404 |
5,401 |
Receivables, stocks, securities |
112,021 |
146,722 |
Cash in hand, bank balances |
129,748 |
170,233 |
Prepaid expenses |
10,806 |
14,483 |
Deferred tax assets |
38 |
1,227 |
Surplus of plan assets over benefit obligations |
0 |
0 |
Total |
627,904 |
749,722 |
|
30 June 2023 |
30 June 2024 |
|---|---|---|
Equity |
145,927 |
1,337 |
Special item for investment subsidies |
7,529 |
7,626 |
Difference from capital consolidation |
6,492 |
6,168 |
Provisions |
47,352 |
87,662 |
Liabilities |
332,898 |
518,409 |
of which: from bonds |
14,594 |
100,947 |
of which: to banks |
112,838 |
120,771 |
of which: from trade accounts payable |
45,249 |
61,910 |
of which: other liabilities |
160,217 |
234,780 |
Deferred income |
83,720 |
125,892 |
Deferred tax liabilities |
3,985 |
2,629 |
Total |
627,904 |
749,722 |
