Income statement

Revenue REVENUE

After Bundesliga 2 clubs had reported cumulative revenues exceeding €1 billion for the first time the previous season, the sum further increased in 2024‑25 by €140.4 million to €1.21 billion – a growth of 13.1 per cent. It should be noted that the economic data of Bundesliga 2 is traditionally subject to relatively high volatility due to the differences in the economic conditions of the up to six clubs that come into the league through promotion or relegation. Media revenues, amounting to €288.3 million (an increase of 2.8 per cent compared to the previous year), were the largest single item, followed by match revenue at €273.4 million (an increase of 4.7 per cent). Both items represent historic highs. Advertising revenues grew by 30 per cent, reaching €216.5 million. Transfer revenues increased even more significantly – by 61.2 per cent – to €158.7 million. Revenues from media revenues (23.9), matchdays (22.6), advertising (17.9), and transfers (13.1) together accounted for 77.5 per cent of total revenue. Merchandising contributed 8 per cent, and other revenues accounted for 14.5 per cent.

Expenditure EXPENDITURE

The expenses of the 18 clubs in Bundesliga 2 grew less sharply than revenues. While revenues increased by 13.1 per cent, expenses rose by 7.1 per cent. Overall, the clubs spent €1.18 billion, while revenues amounted to €1.21 billion. The largest percentage increase was in transfer expenditure, which rose by 31.6 per cent or €27 million to €112.3 million. Clubs spent €1.3 million more on salaries for their professional players and coaching staff than in the previous season; payroll costs for match operations amounted to €296.9 million.