Groups by payroll costs for match operations

In the Bundesliga 2, the clubs with the highest expenses for their professional teams were also those with the highest income and expenditure. The six strongest clubs and limited companies in economic terms generated 70 per cent more revenue and 73 per cent higher costs than the average club in the league. The difference to the middle third is slightly smaller than in the Bundesliga. The clubs in the middle third each reported 71 per cent of revenue and expenditure, while those in the bottom third reported 58 and 56 per cent respectively.

GroupGROUP

The clubs are divided into three groups of six as follows, according to the level of their personnel expenses for match operations in the 2023-24 season:

Group I Clubs with payroll costs for match operations of more than €16.8 million

Group II Clubs with payroll costs for match operations between €16.5 million and €11.95 million

Group III Clubs with payroll costs for match operations of less than €11.9 million