The Bundesliga’s aggregated total assets rose to a new record of €4.62 billion as of 30 June 2024. The old record from the previous year, when the four-billion-euro mark was surpassed for the first time, rose by a further €592.2 million. This corresponds to a growth of 14.7 per cent. Compared to the previous season of 2021-22, which was still affected by spectator restrictions in the wake of the coronavirus pandemic, this represents an increase of more than one billion euros.
As in previous years, the balance sheet total, which is calculated from the financial statements of all 18 Bundesliga clubs submitted in the licensing process, includes the financial statements of the clubs with group structures (twelve in the calculation period). The largest single item was once again player assets, which quantify the balance sheet value of professional players. At €1.45 billion, it reached the second-highest level in the history of the Bundesliga; only 2020 recorded a slightly higher figure (€1.47 billion). Compared to the previous year, player assets grew by €276.5 million (up 23.6 per cent). There was also strong growth in receivables, inventories and securities, which also include outstanding transfer income. This balance sheet item rose by 19.1 per cent to €1.21 billion, the highest figure in Bundesliga history. Tangible fixed assets were also valued at more than one billion euros. Equity increased significantly by 18.9 per cent, or €298 million to reach an all-time high of €1.88 billion. For the first time since the start of the coronavirus pandemic, all 18 Bundesliga clubs also reported positive equity. At the same time, the equity ratio increased by 1.4 percentage points to 40.6 per cent.
|
30 June 2023 |
30 June 2024 |
|---|---|---|
Intangible assets (excl. player assets) |
38,756 |
36,421 |
Player assets |
1,169,922 |
1,446,377 |
Tangible fixed assets |
1,111,900 |
1,176,488 |
Financial assets |
145,041 |
148,970 |
Receivables, stocks, securities |
1,014,812 |
1,208,514 |
Cash in hand, bank balances |
459,670 |
496,276 |
Prepaid expenses |
70,786 |
93,399 |
Deferred tax assets |
10,182 |
6,648 |
Surplus of plan assets over benefit obligations |
1,889 |
2,087 |
Total |
4,022,957 |
4,615,180 |
|
30 June 2023 |
30 June 2024 |
|---|---|---|
Equity |
1,577,435 |
1,875,394 |
Special item for investment subsidies |
9,138 |
8,774 |
Difference from capital consolidation |
16,746 |
15,729 |
Provisions |
237,761 |
264,347 |
Liabilities |
1,887,204 |
2,147,473 |
of which: from bonds |
116,973 |
25,164 |
of which: to banks |
296,490 |
299,133 |
of which: from trade accounts payable |
166,252 |
180,034 |
of which: other liabilities |
1,307,488 |
1,643,142 |
Deferred income |
294,032 |
301,909 |
Deferred tax liabilities |
641 |
1,554 |
Total |
4,022,957 |
4,615,180 |
