DFL Economic Report 23-24

The image shows a soccer player in mid-kick on a football field at night with stadium lights illuminating the scene. A tall goal post is visible to the left of the kicker, and there's a flag in the background suggesting a football match may be underway or about to start. The player appears focused on the ball, which is in motion near their foot.

Economic figures

Groups by payroll costs for match operations

The economic conditions of the 18 clubs in the Bundesliga differ greatly in some cases. In order to better compare their financial conditions, the clubs were divided into three clusters based on the expenditure for their respective professional teams. The corresponding revenue and expense items were then allocated to these clusters. The analysis shows that the clubs with the highest payroll costs have significantly higher revenue and expenses than the average Bundesliga club. With 92 per cent more revenue and 91 per cent more costs, these clubs are almost twice as high as the calculated average in both areas. While the Bundesliga averages were €266.8 million in revenue and €260.4 million in expenditure, the six strongest clubs in economic terms recorded revenue of €510.9 million and expenditure of €496.4 million. The clubs in the in group II, on the other hand, ranked at around 71 per cent in both areas, while those in group III recorded 38 per cent revenue and 39 per cent costs.

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 €81 million

Group II Clubs with payroll costs for match operations of between €80 million and €51 million

Group III Clubs with payroll costs for match operations of less than €50 million

Bundesliga Revenue (average per licensee – € 000s)

2023-2024

Match revenue

Advertising

Media revenue

Transfers

Merchandising

Other

Total

Group I

49,902

172%

117,211

207%

145,556

171%

124,672

223%

31,457

209%

42,125

168%

510,923

192%

Group II

23,763

82%

32,037

57%

65,489

77%

34,376

62%

9,424

63%

23,732

95%

188,820

71%

Group III

13,618

47%

20,424

36%

44,640

52%

8,420

15%

4,325

29%

9,148

37%

100,575

38%

BL average

29,094

100%

56,557

100%

85,228

100%

55,823

100%

15,069

100%

25,002

100%

266,773

100%

Bundesliga Expenditure (average per licensee – € 000s)

2023-2024

Payroll costs
for match operations

Administrative staff

Transfers

Match operations

Youth/amateurs/
academies

Other

Total

Group I

175,179

188%

34,636

174%

118,684

225%

50,187

164%

21,946

171%

95,786

187%

496,418

191%

Group II

66,854

72%

15,932

80%

28,564

54%

22,799

74%

11,563

90%

38,678

76%

184,389

71%

Group III

37,115

40%

9,039

45%

11,321

21%

18,829

62%

5,027

39%

19,046

37%

100,376

39%

BL average

93,049

100%

19,869

100%

52,856

100%

30,605

100%

12,845

100%

51,170

100%

260,394

100%