Athletic Club
Tier 1LaLigaBilbao, País Vasco, SpainOn the globe
- Founded
- 18 July 1898
- Ground
- Estadio de San Mamés53,289 seats · opened 2013
- Website
- athletic-club.eus
- Reserve side
- Bilbao Athletic
Who owns Athletic Club
Athletic Club is owned by its members.
Athletic Club’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
Against its tier
Athletic Club's revenue of €166.4m is the 2nd highest of the 20 LaLiga clubs with published accounts
In 2024-25 it spent €0.73 on staff for every €1 of revenue; the typical LaLiga club spent €0.73.
- Athletic Club
- Other LaLiga clubs
Revenue20 clubs
Staff per €1 of revenue20 clubs
- Equity
- €112.8m
- accounts, 2024-25
- Squad cost limit
- €126.0m
- maximum, 2025-26
- Public money
- €23.4k
- awarded, 2026, 1 records
The accounts
Athletic Club, the entity that fields the team · 2020-21 to 2024-25
| Line | 2024-25Tier 1 | 2023-24Tier 1 | 2022-23Tier 1 | 2021-22Tier 1 | 2020-21Tier 1 |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | €166.4m | €124.5m | €112.8m | €108.6m | €96.6m |
| TV money | €72.7m | €68.0m | €67.2m | €66.7m | €81.9m |
| UEFA money | €32.0m1 | — | — | — | — |
| Matchday | €33.9m2 | €32.7m3 | €28.8m4 | €28.8m5 | €3.62m6 |
| Commercial | €14.7m7 | €14.2m7 | €9.95m7 | €8.95m7 | €9.68m8 |
| Subsidies | €359k | €321k | €61.8k | €241k | €114k |
| Other revenue | €3.56m9 | €4.75m10 | €8.10m11 | €6.58m12 | €5.18m13 |
| Player sales | €1.10m14 | €6.61m15 | — | — | — |
| Staff costs | €122.1m | €112.8m | €98.9m | €102.1m | €98.6m |
| Players' wages | €100.8m16 | €95.7m17 | €83.7m18 | €87.8m19 | €90.1m20 |
| Other operating costs | €31.1m21 | €14.4m22 | €2.39m23 | €4.16m24 | €2.36m25 |
| Travel | €4.22m | €3.40m | €3.17m | €3.13m | €3.05m |
| Player amortisation | €6.90m26 | €2.90m26 | €12.1m26 | €14.0m26 | €14.4m26 |
| Other depreciation | €4.19m | €4.27m | €4.92m | €5.52m | €5.23m |
| Operating result | €8.17m | €442k | €454k | −€9.00m27 | −€24.9m |
| Financial result | −€477k | −€442k | −€454k | −€1.62m | −€518k |
| Result before tax | €7.69m | €0 | €0 | −€10.6m | −€25.4m |
| Income tax | €712k | — | €0 | €0 | €0 |
| Net result | €6.98m | €0 | €0 | −€10.6m | −€25.4m |
| Balance sheet | |||||
| Total assets | €207.4m | €190.6m | €191.7m | €224.7m | €245.5m |
| Non-current assets | €113.8m | €117.6m | €102.6m | €117.1m | €127.4m |
| Player registrations (book value) | €21.3m | €22.7m | €5.76m | €17.4m | €30.8m |
| Property and equipment | €39.1m | €41.1m | €42.2m | €46.7m | €43.0m |
| Current assets | €93.6m | €73.0m | €89.1m | €107.6m | €118.1m |
| Transfer fees receivable | €4.52m28 | €13.8m29 | — | — | — |
| Cash | €46.1m | €22.6m | €36.7m | €13.1m | €33.3m |
| Equity | €112.8m | €105.7m | €105.4m | €103.4m | €112.5m |
| Share capital | €100.6m30 | €100.5m30 | €100.3m30 | €109.4m30 | €134.1m30 |
| Liabilities | €94.6m | €84.9m | €86.4m | €121.3m | €133.0m |
| Non-current liabilities | €24.6m | €24.7m | €38.8m | €60.9m | €82.2m |
| Current liabilities | €70.1m | €60.2m | €47.5m | €60.4m | €50.9m |
| Provisions | €24.4m31 | €24.7m31 | €38.9m31 | €60.9m31 | €82.2m31 |
| Tax and social security debt | €35.2m32 | €31.8m33 | €25.0m34 | €29.0m35 | €26.6m36 |
| Transfer fees payable | €2.20m37 | — | — | — | — |
| Cash flow | |||||
| Cash from operations | €29.1m | €1.74m | €24.9m | −€10.9m | −€32.6m |
| Cash from investing | −€5.82m | −€16.3m | −€3.44m | −€10.1m | −€25.0m |
| Cash from financing | €206k | €511k | €2.11m | €723k | €725k |
| Net change in cash | €23.5m | −€14.1m | €23.6m | −€20.2m | −€56.8m |
| Money from owners | |||||
| Capital increase | €19.7k38 | €247k38 | €1.54m38 | €723k38 | €729k38 |
| Transfers and people | |||||
| Employees | 369.3439 | 365.6740 | 352.0940 | 336.5840 | 340.5840 |
| Players | 124.6741 | 133.4241 | 131.4241 | 139.5841 | 145.7541 |
Notes on 41 figures, in the accounts’ own words
- UEFA money: Ingresos por competición: UEFA (Europa League, semi-finals).
- Matchday: Competitions €6,988,296 (Liga €3,725,443, Copa €3,044,278, other €218,576) and members and season tickets €26,937,099. San Mamés VIP area €8,847,445 and events €4,244,512 (including hosting the Europa League final) are outside this line.
- Matchday: Competitions €6,426,271, members and season tickets €26,224,753. San Mamés VIP area €6,361,836 and events €3,212,135 (including hosting the Women's Champions League final) are outside this line.
- Matchday: Competitions €3,642,621, members and season tickets €25,109,247. San Mamés VIP area and events €6,849,313 are outside this line.
- Matchday: Competitions €4,519,083, members and season tickets €24,299,500. San Mamés VIP area €4,105,658 is outside this line.
- Matchday: Competitions only: no members' or season-ticket income was booked in the year. San Mamés VIP area €1,313,536 is outside this line.
- Commercial: Comercialización y publicidad.
- Commercial: Comercialización y publicidad, including €3,134,737 from the sports sponsor booked in ingresos accesorios the year before.
- Other revenue: Ingresos accesorios: shop and museum sales €2,999,824, rents €467,914, LNFP €95,687.
- Other revenue: Ingresos accesorios: shop and museum sales €3,925,312, rents €435,512, LNFP €391,000.
- Other revenue: Ingresos accesorios: shop and museum sales €7,837,006, rents €261,458.
- Other revenue: Ingresos accesorios: shop and museum sales €6,362,458, rents €215,947.
- Other revenue: Ingresos accesorios: shop and museum sales €5,148,019, rents €36,544.
- Player sales: Gain on disposal of player registrations (note 21.8, 'Jugadores'); the P&L line resultados por enajenaciones (€2,391,898) also holds €1,253,032 from UEFA Euro 2024 and €38,866 other.
- Player sales: Gain on disposal of player registrations (resultados por enajenaciones, note 21.8: 'Jugadores').
- Players' wages: Sueldos y salarios plantilla deportiva: first team €90,389,044, other teams €10,437,448.
- Players' wages: Sueldos y salarios plantilla deportiva: first team €84,757,339, other teams €10,982,425.
- Players' wages: Sueldos y salarios plantilla deportiva: first team €75,806,934, other teams €7,864,416.
- Players' wages: Sueldos y salarios plantilla deportiva: first team €79,204,597, other teams €8,622,971.
- Players' wages: Sueldos y salarios plantilla deportiva: first team €82,354,108, other teams €7,767,523.
- Other operating costs: Otros gastos de explotación, net of a €260,109 release of provisions.
- Other operating costs: Otros gastos de explotación, net of a €14,164,856 release of the onerous-contracts provision.
- Other operating costs: Otros gastos de explotación, net of a €21,515,907 release of the onerous-contracts provision.
- Other operating costs: Otros gastos de explotación, net of a €21,331,678 release of the onerous-contracts provision.
- Other operating costs: Otros gastos de explotación, net of a €20,035,472 release of the onerous-contracts provision.
- Player amortisation: Note 5.
- Operating result: Includes €5,204,464 of other results, of which €3,584,195 of COVID aid to members.
- Transfer fees receivable: Other sporting entities: transfers and loans (por traspasos y cesiones), note 12.2.
- Transfer fees receivable: Other sporting entities: transfers and loans, from the comparative column of note 12.2 of the 2024-25 accounts.
- Share capital: Fondo social of the members' association.
- Provisions: Mostly the extraordinary provision for onerous multi-year contracts (note 16).
- Tax and social security debt: Of which IRPF withholding €31,906,976, VAT €2,600,336, Social Security €742,310.
- Tax and social security debt: Of which IRPF withholding €27,417,610, VAT €3,985,562, Social Security €439,925.
- Tax and social security debt: Of which IRPF withholding €22,892,497, VAT €1,700,637, Social Security €403,625.
- Tax and social security debt: Of which IRPF withholding €26,463,546, VAT €2,165,727, Social Security €362,239.
- Tax and social security debt: Of which IRPF withholding €25,377,751, VAT €955,171, Social Security €301,728.
- Transfer fees payable: Deuda por traspasos, short term (note 17.1).
- Capital increase: Aumentos de capital in the statement of changes in equity: new members' entry fees credited to the fondo social.
- Employees: Average headcount (note 22.1).
- Employees: Average headcount.
- Players: Average number of players, men's and women's teams.
2024-25: Source: Athletic Club2023-24: Sources: Athletic Club, Athletic Club2022-23: Source: Athletic Club2021-22: Source: Athletic Club2020-21: Source: Athletic Club
League figures, wage bills, budgets and public money 25 records
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €126.0mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €72.3mpaid | €100.8mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €67.5mpaid | €100.1mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €66.6mpaid | €127.1mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €66.2mpaid | €111.8mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| Public money, season or year | Total | Records |
|---|---|---|
| 2026 | €23.4kawarded | 1 |
| 2025 | €199kawarded | 5 |
| 2024 | €26.5kawarded | 3 |
| 2023 | €71.7kawarded | 4 |
| 2022 | €1.49mawarded | 3 |
- 28 July 2026€23.4kawarded from DIPUTACIÓN FORAL DE BIZKAIA: Decreto Foral 118/2025 de 4 de diciembre, bases reguladoras y convocatoria de subvenciones a personas jurídicas sin ánimo de lucro que realicen actividades para la promoción, difusión o normalización del uso del euskera durante el ejercicicio 2026. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 12 December 2025€80kawarded from DIPUTACIÓN FORAL DE BIZKAIA: DECRETO FORAL de la Diputada General, de concesión de subvención foral directa al Athletic Club para la financiación parcial de la apertura del estadio San Mames en encuentros del equipo femenino. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 13 August 2025€13kawarded from DIPUTACIÓN FORAL DE BIZKAIA: Decreto Foral 136/2024, de 12 de diciembre, bases reguladoras y convocatoria de subvenciones a personas jurídicas sin ánimo de lucro que realicen actividades para la promoción, difusión o normalización del uso del euskera durante el ejercicicio 2025. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 13 August 2025€6,060awarded from DIPUTACIÓN FORAL DE BIZKAIA: Decreto Foral 136/2024, de 12 de diciembre, bases reguladoras y convocatoria de subvenciones a personas jurídicas sin ánimo de lucro que realicen actividades para la promoción, difusión o normalización del uso del euskera durante el ejercicicio 2025. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 10 February 2025€50.9kawarded from AGENCIA VASCA DE DESARROLLO EMPRESARIAL: Inteligencia Artificial Aplicada y Estrategia del Dato. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 10 February 2025€49.1kawarded from AGENCIA VASCA DE DESARROLLO EMPRESARIAL: Inteligencia Artificial Aplicada y Estrategia del Dato. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 9 August 2024€13.6kawarded from DIPUTACIÓN FORAL DE BIZKAIA: Decreto Foral de la DFB, de bases reguladoras y convocatoria de subvenciones destinadas a personas jurídicas sin ánimo de lucro que realicen actividades para la promoción, difusión o normalización del uso del euskera durante el ejercicio 2024. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 9 August 2024€4,895awarded from DIPUTACIÓN FORAL DE BIZKAIA: Decreto Foral de la DFB, de bases reguladoras y convocatoria de subvenciones destinadas a personas jurídicas sin ánimo de lucro que realicen actividades para la promoción, difusión o normalización del uso del euskera durante el ejercicio 2024. Source: Base de Datos Nacional de Subvenciones (IGAE)
Where Athletic Club has played
Sources8
- Resolución definitiva de concesión de ayudas Scouting 2026 Real Federación Española de Fútbol, Federation, September 2026. Checked 3 October 2026.
- Resolución provisional de ayudas Activos Publicitarios, Primera Federación 2026/2027 Real Federación Española de Fútbol, Federation, August 2026. Checked 3 October 2026.
- Ley 39/2022, de 30 de diciembre, del Deporte (texto consolidado) Boletín Oficial del Estado, Government, 31 December 2022. Checked 3 October 2026.
- LaLiga EA Sports: clubes LaLiga, League. Checked 3 October 2026.
- Relación de S.A.D. de fútbol Consejo Superior de Deportes, Regulator. Checked 3 October 2026.
- Estadio de San Mamés Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Primera División de España 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q8687).
