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36°51′ N 2°28′ W, approximate

UD Almería B

Tier 5Tercera Federación, Grupo 9Almería, Andalucía, SpainOn the globe

Reserve side of UD Almería

Founded
2001
Ground
Anexo Juegos Meditarráneos

Who owns UD Almería B

Reserve side of UD Almería, fielded by the same entity.

Owned by investorsOwner based abroad: Saudi Arabia

As of 2026High confidenceSource: Wikipedia (es)

From the pitch to the top

The company that fields the team, then each holder above it.

Fields the first teamUnión Deportiva Almería, S.A.D.Sociedad anónima, Spain, NIF A04169827
  • Stake not knowncontrols
    SMC GroupInvestment firm, Saudi ArabiaSince May 2025, figure as of February 2026Bought the whole club in 2025 and leads the ownership group after selling 25% to CR7 Sports Investments in February 2026; its current percentage is not stated.Medium confidenceSources: 2Playbook, 2Playbook
  • 25%significant
    CR7 Sports InvestmentsCompanySince February 2026, figure as of February 2026Medium confidenceSource: 2Playbook

Almería B’s finances

From its published accounts and league records. Figures compare only with clubs at the tier it played that season.

Revenue€66.5m2023-24
Staff costs€46.3m2023-24
Net result€3.86m2023-24
TV money from the league€8.33m2024-25
Equity
€41.4m
accounts, 2023-24
Squad cost limit
€3.40m
maximum, 2025-26

The accounts

Unión Deportiva Almería, S.A.D., the entity that fields the team · 2019-20 to 2023-24

Line2023-24Tier 12022-23Tier 1 · audited2021-22Tier 2 · audited2020-21Tier 2 · audited2019-20Tier 2
Profit and loss
Revenue€66.5m€75.3m€15.9m€16.3m€18.9m
TV money€43.2m€45.0m€8.31m€8.25m€6.80m
Matchday€4.99m1€5.11m2€1.85m3€449k4€1.37m5
Commercial€18.3m6€25.2m6€5.72m6€7.56m6€10.7m6
Subsidies€382k€354k€393k€397k€435k
Other revenue€1.34m7€687k7—€265k€889k7
Player sales€27.4m8€19.7m8€10.1m8€13.2m8€5.03m8
Staff costs€46.3m€40.4m€22.0m€20.7m€14.3m
Wage bill€44.4m9€38.4m10——€13.1m11
Players' wages€40.4m12€34.2m12€19.1m12€18.2m12€12.2m12
Other operating costs€23.6m13€18.3m14€7.51m€6.66m€7.16m15
Travel€1.75m€2.07m€1.53m€1.52m€587k
Other depreciation€17.8m16€12.6m16€6.71m16€6.55m16€3.46m16
Operating result€7.09m€23.0m−€10.4m−€4.75m−€694k
Financial result−€1.90m−€1.65m−€572k−€8,055−€153k
Result before tax€5.19m€21.3m−€11.0m−€4.76m−€847k
Income tax€1.33m€5.33m−€2.75m17−€1.21m17−€303k17
Net result€3.86m€16.0m−€8.25m−€3.55m−€544k
Balance sheet
Total assets€151.4m€114.8m€80.3m€65.3m€37.1m
Non-current assets€112.8m18€86.1m19€61.6m20€55.4m21€16.2m22
Player registrations (book value)€69.3m€51.0m€28.0m€29.8m€13.0m
Property and equipment€9.53m23€8.69m23€6.68m€465k€400k23
Current assets€38.6m€28.7m€18.8m€9.99m€21.0m24
Transfer fees receivable€55.0m25€40.7m26€9.61m27€6.75m27€1.39m27
Cash€1.26m€567k€2.07m€307k€15.3m
Equity€41.4m€37.5m€21.6m€29.8m€33.5m
Share capital€35.7m€35.7m€35.7m€35.7m€35.7m
Liabilities€110.0m€77.2m€58.7m€35.5m€3.68m
Non-current liabilities€47.3m€34.9m€21.7m€15.6m€556k
Current liabilities€62.7m€42.4m28€37.0m€19.9m€3.12m
Provisions€361k29€1.47m29€1.10m€547k€500k29
Financial debt€27.5m30€21.0m31€19.7m32€10.1m32€167k32
Tax and social security debt€8.55m33€7.93m34€1.79m€760k€502k35
Transfer fees payable€59.5m36€35.9m37€7.47m38€12.7m38€651k38
Cash flow
Cash from operations€2.59m€7.99m€1.93m−€4.51m−€3.60m
Cash from investing−€3.74m−€20.0m−€10.6m−€10.5m−€12.4m
Cash from financing€1.84m€10.5m€10.4m−€10.9k€30.5m
Net change in cash€691k−€1.50m€1.76m−€15.0m€14.4m
Money from owners
Capital increase————€30.8m39
Transfers and people
Employees147.6740————
Players50.6741————
Notes on 41 figures, in the accounts’ own words
  1. Matchday: Competitions €947,090.22, members and season tickets €4,044,272.76.
  2. Matchday: Competitions €1,741,242.68, members and season tickets €3,371,242.17.
  3. Matchday: Competitions €689,069.50, members and season tickets €1,165,289.25.
  4. Matchday: Competitions €448,760.86; members and season tickets nil (matches behind closed doors).
  5. Matchday: Competitions €253,194.21, members and season tickets €1,121,142.91.
  6. Commercial: Comercialización y publicidad.
  7. Other revenue: Ingresos accesorios y otros de gestión corriente.
  8. Player sales: Gain on disposal of fixed assets, net of book value (resultados por enajenaciones del inmovilizado: player sales).
  9. Wage bill: Players' wages €40,391,786.60 and other wages €3,999,460.15.
  10. Wage bill: Players' wages €34,244,152.88 and other wages €4,182,371.03.
  11. Wage bill: Players' wages €12,173,819.47 and other wages €970,229.51.
  12. Players' wages: Sueldos y salarios de la plantilla deportiva.
  13. Other operating costs: Includes players' acquisition costs €2,267,725.60.
  14. Other operating costs: Includes players' acquisition costs €2,069,681.60.
  15. Other operating costs: Includes players' acquisition costs €1,658,795.83.
  16. Other depreciation: All amortisation and depreciation, players' registrations included (not split in the statements).
  17. Income tax: A tax income.
  18. Non-current assets: Includes €28,257,798.97 of long-term credits to sports entities.
  19. Non-current assets: Includes €20,135,047.64 of long-term credits to sports entities.
  20. Non-current assets: Includes €18,071,942.25 of non-current trade receivables.
  21. Non-current assets: Includes €19,000,000 of non-current trade receivables.
  22. Non-current assets: Sum of the printed items (the total is not legible in the scan).
  23. Property and equipment: Excludes €383,857.14 of investment property (land).
  24. Current assets: Sum of the printed items.
  25. Transfer fees receivable: Credits to sports entities, long term €28,257,798.97 and current €26,733,936.67.
  26. Transfer fees receivable: Credits to sports entities, long term €20,135,047.64 and current €20,545,646.55.
  27. Transfer fees receivable: Entidades deportivas, deudores (current).
  28. Current liabilities: Sum of the printed items (the total is not legible in the scan).
  29. Provisions: Long-term provisions.
  30. Financial debt: Bank debt €16,620,504.09 (including €6,736,894.60 of discounted bills) and LaLiga Impulso participating loan (CVC) €10,857,817.93 outstanding (note 9).
  31. Financial debt: Bank debt €12,502,357.82 and LaLiga Impulso participating loan (CVC) €8,512,660.96 (outstanding per the 2023-24 notes).
  32. Financial debt: Bank debt, long and short term.
  33. Tax and social security debt: Otras deudas con las Administraciones Públicas; current income tax payable €146,493.48 besides.
  34. Tax and social security debt: Otras deudas con las Administraciones Públicas; current income tax payable €828,387.53 besides.
  35. Tax and social security debt: Otras deudas con las Administraciones Públicas.
  36. Transfer fees payable: Debts to clubs for player acquisitions, long term €31,304,112.52, and to sports entities (clubs, federations, LaLiga), current €28,245,830.31.
  37. Transfer fees payable: Debts to clubs for player acquisitions, long term €20,133,333.36 (2023-24 notes), and to sports entities, current €15,764,300.80.
  38. Transfer fees payable: Deudas con entidades deportivas (current).
  39. Capital increase: Aumentos de capital in the statement of changes in equity; cash flow 'emisión de instrumentos de patrimonio' the same.
  40. Employees: Average headcount (note 25.1).
  41. Players: Average number of players.

2023-24: Source: UD Almería2022-23: Sources: UD Almería, UD Almería2021-22: Source: UD Almería2020-21: Source: UD Almería2019-20: Source: UD Almería

League figures, wage bills, budgets and public money 9 records
SeasonTV moneySquad cost limitSource
2025-26€3.40mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€8.33mpaid€3.59mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€42.6mpaid€62.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€44.6mpaid€50.7mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€8.24mpaid€10.3mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)

Where Almería B has played

34516-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-275Tercera Federación, Grupo 9
  2. 2025-264Segunda Federación, Grupo 4, relegated
  3. 2024-254Segunda Federación, Grupo 4
  4. 2023-245Tercera Federación, Grupo 9, promoted
  5. 2022-235Tercera Federación, Grupo 9
  6. 2021-225Tercera Federación, Grupo 9
  7. 2020-214Tercera División, Grupo 9
  8. 2019-204Tercera División, Grupo 9
  9. 2018-193Segunda División B, Grupo 4, relegated
  10. 2017-184Tercera División, Grupo 9, promoted
  11. 2016-174Tercera División, Grupo 9
Sources8

Also on Wikidata (Q2569964).

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