Groups by payroll costs for match operations

The economic conditions of the clubs vary significantly. To enable better comparability in terms of their economic performance, the clubs are divided into three clusters based on the level of their personnel costs for the professional team. Revenue and expense items are then assigned to these clusters. The analysis shows that clubs with the highest spending on player salaries generated approximately 95 per cent more revenue and incurred 92 per cent higher costs than the average Bundesliga club. Revenues and costs were thus nearly double compared to the average. While the average club earned €284.6 million and spent €271.1 million, the six financially strongest clubs earned an average of €556.3 million and incurred costs of €521.1 million. The middle third accounted for 66 per cent of revenues and 69 per cent of expenses, while the third cluster reached 38 per cent in both areas.

GroupsGROUPS

The clubs are divided into three groups of six as follows, according to the level of their personnel expenses for match operations in the 2024‑25 season:

Group I Clubs with payroll costs for match operations of more than €99.5 million

Group II Clubs with payroll costs for match operations between €99.4 million and €54.4 million

Group III Clubs with payroll costs for match operations of less than €54.3 million