Like the Bundesliga, Bundesliga 2 recorded a record balance sheet total. At €819.1 million, it exceeded the previous best value from the prior year by €69.3 million, representing an increase of 9.2 per cent. The financial statements of seven clubs (ten in 2024) with group structures were included in the overall assessment of the 18 second-tier clubs. Tangible fixed assets of €274.9 million remained the largest single item, as in previous years, but decreased by €14.5 million compared to the previous season. Receivables, stocks and securities increased by €48.8 million to €195.6 million, and for the first time in years, they were larger than the cash in hand, bank balances item, which stood at €160.8 million. Player assets rose by 40.9 per cent to €60.7 million. Equity rose sharply compared to the previous season, reaching €74.1 million. Bundesliga 2 clubs thus reported cumulative positive equity for the eleventh consecutive time. The equity ratio increased to 9 per cent.
|
30 June 2024 |
30 June 2025 |
|---|---|---|
Intangible assets (excl. player assets) |
79,248 |
96,022 |
Player assets |
43,059 |
60,679 |
Tangible fixed assets |
289,350 |
274,877 |
Financial assets |
5,401 |
14,444 |
Receivables, stocks, securities |
146,722 |
195,571 |
Cash in hand, bank balances |
170,233 |
160,808 |
Prepaid expenses |
14,483 |
15,542 |
Deferred tax assets |
1,227 |
1,123 |
Surplus of plan assets over benefit obligations |
0 |
0 |
Total |
749,722 |
819,067 |
|
30 June 2024 |
30 June 2025 |
|---|---|---|
Equity |
1,337 |
74,083 |
Special item for investment subsidies |
7,626 |
4,357 |
Difference from capital consolidation |
6,168 |
30,000 |
Provisions |
87,662 |
103,480 |
Liabilities |
518,409 |
480,983 |
of which: from bonds |
100,947 |
97,309 |
of which: to banks |
120,771 |
116,986 |
of which: from trade accounts payable |
61,910 |
63,056 |
of which: other liabilities |
234,780 |
203,632 |
Deferred income |
125,892 |
125,349 |
Deferred tax liabilities |
2,629 |
815 |
Total |
749,722 |
819,067 |
