SD Eibar B
Tier 4Segunda Federación, Grupo 1Eibar, País Vasco, SpainOn the globe
Reserve side of SD Eibar
- Founded
- 1994
- Ground
- Complex Esportiu d'Unbe1,000 seats
- Website
- sdeibar.com
Who owns SD Eibar B
Reserve side of SD Eibar, fielded by the same entity.
No single controlling owner
As of 2026High confidenceSource: Wikipedia (es)
Eibar B’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- Equity
- €47.9m
- accounts, 2024-25
- Squad cost limit
- €8.98m
- maximum, 2025-26
- Public money
- €6,000
- awarded, 2025, 1 records
The accounts
Sociedad Deportiva Eibar, S.A.D., the entity that fields the team · 2020-21 to 2024-25
| Line | 2024-25Tier 2 · audited | 2023-24Tier 2 · audited | 2022-23Tier 2 · audited | 2021-22Tier 2 · audited | 2020-21Tier 1 · audited |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | €10.7m | €10.1m | €9.86m | €9.98m | €58.2m |
| TV money | €6.72m | €6.77m | €7.27m1 | €8.16m2 | €53.0m3 |
| League and federation distributions | — | — | — | €19.6m4 | — |
| Matchday | €1.64m5 | €1.58m5 | €1.39m6 | €849k7 | €08 |
| Sponsorship | — | — | €906k9 | €719k10 | €4.92m11 |
| Commercial | €2.36m12 | €1.74m12 | €297k13 | €253k14 | €294k15 |
| Other revenue | €138k | €179k | €235k16 | — | €312k17 |
| Player sales | €3.76m18 | €136k19 | €2.51m20 | €170k21 | €1.25m22 |
| Staff costs | €11.3m | €13.5m | €13.5m | €16.0m | €34.4m |
| Players' wages | €9.42m23 | €11.3m23 | €10.1m24 | €12.6m25 | €27.8m26 |
| Other operating costs | €6.58m | €7.33m | €6.80m | €7.46m | €11.0m |
| Travel | €751k | €877k | €443k | €616k | €949k |
| Player amortisation | €256k | — | €1.18m27 | €2.80m28 | €5.25m28 |
| Other depreciation | €559k | €1.40m29 | €2.10m30 | €2.15m30 | €2.10m31 |
| Operating result | −€4.21m | −€12.0m | −€9.25m32 | €1.46m | €4.22m |
| Financial result | €2.29m33 | €3.88m34 | €1.46m35 | −€4.94m36 | €1.14m37 |
| Result before tax | −€1.91m | −€8.14m | −€7.79m | −€3.48m | €5.36m |
| Income tax | €0 | €218k | €871k38 | €0 | €987k |
| Net result | −€1.91m39 | −€8.36m | −€8.66m | −€3.48m | €4.37m |
| Balance sheet | |||||
| Total assets | €112.2m | €101.9m | €93.9m | €99.4m | €84.7m |
| Non-current assets | €104.6m | €90.3m | €88.2m | €87.8m | €67.4m |
| Player registrations (book value) | €460k | — | €1.17m40 | €2.58m | €4.77m |
| Property and equipment | €41.6m | €27.5m | €22.7m | €21.4m | €18.5m |
| Current assets | €7.58m | €11.6m | €5.76m | €11.6m | €17.3m |
| Transfer fees receivable | €1.22m41 | €1.84m41 | €1.91m42 | €455k42 | €7.60m42 |
| Cash | €3.91m | €6.76m | €1.01m | €4.14m | €1.01m |
| Equity | €47.9m | €50.0m | €59.2m43 | €67.6m44 | €71.5m45 |
| Share capital | €2.80m | €2.80m | €2.80m | €2.80m | €2.80m |
| Liabilities | €64.4m | €51.9m | €34.7m | €31.8m | €13.2m |
| Non-current liabilities | €57.3m | €40.1m | €29.5m | €24.3m | €564k |
| Current liabilities | €7.05m | €11.8m | €5.16m | €7.51m | €12.6m |
| Provisions | — | — | — | €1.56m46 | €2.01m47 |
| Financial debt | €58.6m48 | €41.4m49 | €30.1m50 | €24.6m51 | €052 |
| Tax and social security debt | €785k | €1.06m | €1.39m53 | €1.78m54 | €4.94m55 |
| Transfer fees payable | €450k56 | €985k56 | €337k56 | €264k56 | €906k56 |
| Cash flow | |||||
| Cash from operations | −€7.88m | −€1.98m | −€7.51m | €10.4m | €12.0m |
| Cash from investing | −€10.2m | −€4.90m | −€1.29m | −€31.8m | −€22.1m |
| Cash from financing | €15.2m | €12.6m | €5.67m | €24.5m | €1.13m |
| Net change in cash | −€2.85m | €5.75m | −€3.13m | €3.13m | −€8.99m |
| Transfers and people | |||||
| Transfer fees received | — | — | — | — | €1.25m57 |
| Employees | 16658 | 15658 | 13258 | 13158 | 13158 |
| Players | 11259 | 9659 | 7660 | 7160 | 7260 |
Notes on 60 figures, in the accounts’ own words
- TV money: Broadcasting rights €8,001k less production costs and contributions €734k, net as printed in revenue.
- TV money: Broadcasting rights €8,962k less production costs and contributions €806k, net as printed in revenue.
- TV money: Broadcasting rights €57,413,664.95 less production costs and contributions €4,457,956.59, net as printed in revenue.
- League and federation distributions: LaLiga's compensation for relegation (other operating income, note 17 c).
- Matchday: Ingresos deportivos.
- Matchday: Ingresos deportivos: league €298k, members and season tickets €1,061k, other competitions €35k.
- Matchday: Ingresos deportivos: league €294k, members and season tickets €540k, other competitions €15k.
- Matchday: No competition or members' income with the stadium closed (Covid-19).
- Sponsorship: Sponsorship €838k, static advertising €50k and dynamic advertising €18k.
- Sponsorship: Sponsorship €631k, static advertising €40k and dynamic advertising €48k.
- Sponsorship: Sponsorship €2,470,452.30, static advertising €91,150 and dynamic advertising €2,355,438.36.
- Commercial: Comercialización y publicidad.
- Commercial: Shop sales €262k and other commercial income €35k.
- Commercial: Shop sales €218k and other commercial income €35k.
- Commercial: Shop sales €256,770.52 and other commercial income €37,249.98.
- Other revenue: Ingresos accesorios, including €56k of player-loan fees.
- Other revenue: Player-loan fees.
- Player sales: Gain on disposal of fixed assets, net of book value (resultados por enajenaciones del inmovilizado: player sales).
- Player sales: Gain on disposal of fixed assets, net of book value (resultados por enajenaciones del inmovilizado).
- Player sales: Result on disposals (resultados por enajenaciones), net of book value; note 16 f: mainly a €2,340k gain on a player sold after being held for sale at the 2022 year end. The line deterioro y resultado is €2,335k after €172k of impairment.
- Player sales: Gain on the sale of player registrations, net of book value (resultados por enajenaciones; note 17 f gives €171k).
- Player sales: Gain on the sale of a player registration with no book value left (resultados por enajenaciones; the gain equals the fee, tax note 16.2). The line deterioro y resultado is −€1,193,451 after €2,443,451 of impairment.
- Players' wages: Gastos de personal deportivo.
- Players' wages: Registrable squad: pay €9,631k, medical €73k, social security €393k.
- Players' wages: Registrable squad: pay €11,894k, severance €172k, medical €96k, social security €402k.
- Players' wages: Registrable squad: pay €26,088,547.84, severance €1,095,332.22, medical €220,063.26, social security €418,040.67.
- Player amortisation: Note 16 d.
- Player amortisation: Note 5.
- Other depreciation: All amortisation and depreciation, players' registrations included (not split for this year).
- Other depreciation: Tangible fixed assets.
- Other depreciation: Other intangibles and tangible fixed assets.
- Operating result: Includes a €2,013k release of provisions.
- Financial result: Includes a €2,356k gain on the fair value of financial instruments.
- Financial result: Includes a €3,947k gain on the fair value of financial instruments.
- Financial result: Includes a €1,593k fair-value gain on investment funds.
- Financial result: Includes a €4,816k fair-value loss on investment funds.
- Financial result: Financial income, mainly the fair value of investment funds.
- Income tax: An expense: deferred tax assets written down.
- Net result: After a €2,356k gain on the fair value of financial instruments.
- Player registrations (book value): Derechos federativos (audit report's key audit matter).
- Transfer fees receivable: Créditos entidades deportivas.
- Transfer fees receivable: Créditos entidades deportivas (current): transfer and loan fees receivable and the LaLiga current-account balance.
- Equity: Includes €2,286k of capital grants; fondos propios €56,960k.
- Equity: Includes €1,934k of capital grants; fondos propios €65,624k.
- Equity: Includes €2,182,292.59 of capital grants; fondos propios €69,302,696.31.
- Provisions: Short-term provisions.
- Provisions: Short-term provision for tax effects of earlier player contracts.
- Financial debt: LaLiga Impulso participating loan funded by CVC: €56,860k long and €1,736k short term; no bank debt.
- Financial debt: LaLiga Impulso participating loan funded by CVC: €39,639k long and €1,719k short term; no bank debt.
- Financial debt: LaLiga Impulso participating loan funded by CVC: €28,836k long and €1,272k short term; no bank debt.
- Financial debt: LaLiga Impulso participating loan funded by CVC: €23,767k long and €793k short term; no bank debt.
- Financial debt: No credit facilities or other debt with credit institutions (note 15).
- Tax and social security debt: Otras deudas con las Administraciones Públicas (income tax withholding, social security).
- Tax and social security debt: Otras deudas con las Administraciones Públicas (mainly income tax withholding €1,670k and social security €123k).
- Tax and social security debt: Otras deudas con las Administraciones Públicas; current income tax payable €553,005.43 besides.
- Transfer fees payable: Entidades deportivas acreedoras.
- Transfer fees received: Tax note 16.2.
- Employees: Average headcount.
- Players: Average number of players, all teams.
- Players: Average number of players.
2024-25: Source: SD Eibar2023-24: Source: SD Eibar2022-23: Source: SD Eibar2021-22: Source: SD Eibar2020-21: Source: SD Eibar
League figures, wage bills, budgets and public money 18 records
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €8.98mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €7.12mpaid | €10.1mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €7.20mpaid | €11.1mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €7.94mpaid | €13.2mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €8.89mpaid | €30.2mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| Public money, season or year | Total | Records |
|---|---|---|
| 2025 | €6,000awarded | 1 |
| 2024 | €6,600awarded | 1 |
| 2023 | €17.3kawarded | 3 |
| 2022 | €825kawarded | 4 |
- 21 March 2025€6,000awarded from ENTIDAD PÚBLICA EMPRESARIAL RED.ES: Resolución de E.P.E Red.es por la que se convocan ayudas a pequeñas y medianas empresas para la contratación de Servicios de Asesoramiento para la Transformación Digital. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 9 May 2024€6,600awarded from AGENCIA VASCA DE DESARROLLO EMPRESARIAL: Competencias Digitales Profesionales. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 19 December 2023€6,000awarded from LANBIDE-SERVICIO VASCO DE EMPLEO: AYUDAS AL FOMENTO DE EMPLEO DE PERSONAS CON DISCAPACIDAD MERCADO ORDINARIO. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 5 December 2023€8,800awarded from AYUNTAMIENTO DE EIBAR: Subvención para la contratación de personas desempleadas por parte de empresas radicadas en Eibar.. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 12 June 2023€2,500awarded from LANBIDE-SERVICIO VASCO DE EMPLEO: AYUDAS AL FOMENTO DE EMPLEO DE PERSONAS CON DISCAPACIDAD MERCADO ORDINARIO. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 30 November 2022€8,480awarded from LANBIDE-SERVICIO VASCO DE EMPLEO: PROGRAMA LEHEN AUKERA. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 29 November 2022€11kawarded from AYUNTAMIENTO DE EIBAR: Subvención para la contratación de personas desempleadas por parte de empresas radicadas en Eibar.. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 30 June 2022€790kawarded from CONSEJO SUPERIOR DE DEPORTES: CONVOCATORIA DE AYUDAS A CLUBES Y SAD PARTICIPANTES EN LA MÁXIMA CATEGORÍA FEMENINA DE FÚTBOL PARA ACOMETER LAS MEJORAS ESTRUCTURALES NECESARIAS PARA LA COMPETICIÓN, CON CARGO A LOS FONDOS EUROPEOS DEL PLAN DE RECUPERACIÓN, TRANSFORMACIÓN Y RESILIENCIA. Source: Base de Datos Nacional de Subvenciones (IGAE)
Where Eibar B has played
Season by season
- 2026-274Segunda Federación, Grupo 1
- 2025-264Segunda Federación, Grupo 2
- 2024-254Segunda Federación, Grupo 2
Sources8
- Resolución definitiva de concesión de ayudas Scouting 2026 Real Federación Española de Fútbol, Federation, September 2026. Checked 3 October 2026.
- Calendario Segunda Federación 2026/2027, Grupo 1 Real Federación Española de Fútbol, Federation, 30 June 2026. Checked 3 October 2026.
- LaLiga Hypermotion: clubes LaLiga, League. Checked 3 October 2026.
- Relación de S.A.D. de fútbol Consejo Superior de Deportes, Regulator. Checked 3 October 2026.
- Complex Esportiu d'Unbe Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Segunda Federación 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Sociedad Deportiva Eibar "B" Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q668243).