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38°28′ N 0°48′ W

CD Eldense

Tier 2Segunda DivisiónElda, Comunitat Valenciana, SpainOn the globe

Founded
1921
Ground
Estadio Municipal Nuevo Pepico Amat5,776 seats
Full name
Club Deportivo Eldense
Website
cdeldense.es
Reserve side
CD Eldense B

Who owns CD Eldense

Controlled since October 2025 by Colombian investor group Grupo TH; the club announced in September 2026 that Lionel Messi is buying it, and completion had not been reported by early October.

Owned by investorsOwner based abroad: Colombia

As of October 2026Medium confidenceSources: 2Playbook, 2Playbook

From the pitch to the top

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

Fields the first teamClub Deportivo Eldense, S.A.D.Sociedad anónima, Spain
  • Stake not knowncontrols
    Grupo THInvestor consortium, ColombiaSince October 2025, figure as of September 2026The club announced Lionel Messi as its new owner on 17 September 2026 and confirmed the sale on 1 October; completion has not been reported.Medium confidenceSources: 2Playbook, 2Playbook

Changes of control

  1. 17 September 2026

    Lionel Messi took control from Grupo TH, announced.

    Announced by the outgoing president and confirmed by the club; stake, price and completion not reported.

    Medium confidenceSources: 2Playbook, 2Playbook

  2. October 2025

    Grupo TH took control from Pascual Pérez.

    Terms not disclosed.

    Medium confidenceSources: 2Playbook, 2Playbook

Eldense’s finances

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

Against its tier

Eldense's revenue of €9.10m is the 15th highest of the 16 Segunda División clubs with published accounts

In 2024-25 it spent €0.68 on staff for every €1 of revenue; the typical Segunda División club spent €0.79.

  • Eldense
  • Other Segunda División clubs
Revenue16 clubs
Staff per €1 of revenue16 clubs

Each club's newest recorded accounts since 2021–22, at the tier it played that season. If that year's revenue cannot be separated from player trading, the club is omitted rather than using an older year. Coverage counts comparable accounts, not every club with financial data. Revenue excludes player-sale income. Where that income is included in the published total, we subtract the statement's separately reported player-trading figure. Some statements group loan fees and other player income with sale gains; those are removed together. Otherwise loan fees remain included. These are comparisons across accounting formats, not identical revenue definitions. Eldense: Reported revenue €9.10m; player-sale gains already excluded. The scales are logarithmic.

Revenue€9.10m2024-25
Staff costs€6.16m2024-25
Net result−€1.12m2024-25
TV money from the league€5.28m2024-25
Equity
€3.11m
accounts, 2024-25
Squad cost limit
€5.86m
maximum, 2024-25
Public money
€60k
awarded, 2025-26, 1 records

The accounts

Club Deportivo Eldense, S.A.D., the entity that fields the team · 2021-22 to 2024-25

2024-25Tier 2 · audited2023-24Tier 2 · abridged accounts · audited2022-23Tier 3 · abridged accounts · audited2021-22Tier 4 · abridged accounts · audited
Profit and loss
Revenue€9.10m€9.54m€1.73m€687k
TV money€5.37m€5.10m——
Matchday€1.81m1€1.64m2——
Commercial€1.92m3€2.80m4——
Subsidies€6,770€425k5——
Other revenue€143k6€17k7€150k8€203k8
Player sales——€20k9—
Staff costs€6.16m€5.54m€2.88m€1.59m
Wage bill€5.31m10€4.86m11——
Players' wages€4.77m12€4.50m13——
Other operating costs€3.50m€3.06m€982k€455k
Travel—€303k14——
Other depreciation€683k15€398k16€4,00817€48517
Operating result−€1.74m€477k−€1.86m18−€1.14m
Financial result€612k19−€202k−€550−€222
Result before tax−€1.12m€275k−€1.86m−€1.14m
Net result−€1.12m20€275k20−€1.86m20−€1.14m20
Balance sheet
Total assets€11.4m€7.00m€90.2k€167k
Non-current assets€6.90m21€5.38m22€63.2k€27.8k
Player registrations (book value)—€279k23——
Property and equipment€488k€304k€13.6k€3,270
Current assets€4.51m24€1.62m€27k€139k
Cash€300k€162k−€8,860€6,543
Equity€3.11m25−€6,15526−€1.24m−€1.18m
Share capital€6.29m€1.95m€1.95m€90k
Liabilities€8.30m€7.01m€1.33m€1.34m
Non-current liabilities€2.37m€2.31m€359k€1.15m
Current liabilities€5.94m€4.69m€974k€196k
Provisions——€186k27€214k27
Financial debt€6.10m28€3.82m29——
Tax and social security debt€972k30€2.32m31€296k32€84.6k33
Shareholder loans——€169k34€918k34
Cash flow
Cash from operations−€2.06m———
Cash from investing−€2.20m———
Cash from financing€4.40m———
Net change in cash€138k———
Money from owners
Capital increase€4.35m35€822k36€1.86m37—
Transfers and people
Employees——38.93821.0738
Notes on 38 figures, in the accounts’ own words
  1. Matchday: Competitions €745,984.67, members and season tickets €1,068,858.08.
  2. Matchday: Competitions €743,661.25, members and season tickets €900,648.76 (2024-25 comparatives).
  3. Commercial: Comercialización y publicidad.
  4. Commercial: Comercialización y publicidad (2024-25 comparatives); the LaLiga-format statement in thousands (p. 42) splits sponsorship €2,119k, advertising €245k, shop €242k.
  5. Subsidies: 2024-25 comparatives.
  6. Other revenue: Ingresos accesorios y otros de gestión corriente.
  7. Other revenue: Ingresos accesorios (2024-25 comparatives).
  8. Other revenue: Otros ingresos de explotación.
  9. Player sales: Deterioro y resultado por enajenaciones del inmovilizado, net of book value; no breakdown in the notes.
  10. Wage bill: Players' wages €4,773,737.92 and other wages €532,373.88.
  11. Wage bill: Players' wages €4,501,320.20 and other wages €363,455.36 (2024-25 comparatives).
  12. Players' wages: Sueldos y salarios de la plantilla deportiva.
  13. Players' wages: Sueldos y salarios de la plantilla deportiva (2024-25 comparatives).
  14. Travel: Desplazamientos, LaLiga-format statement in thousands (p. 43).
  15. Other depreciation: All amortisation and depreciation, players' registrations included (intangible €505,493.16, tangible €177,099.97).
  16. Other depreciation: All amortisation and depreciation, players' registrations included.
  17. Other depreciation: All amortisation and depreciation.
  18. Operating result: Includes €214,476 of provisions released.
  19. Financial result: Includes €750,000 of financial income from the revaluation of the club's LaLiga participation (participación contable).
  20. Net result: No income tax booked.
  21. Non-current assets: Includes a €3,831,420 loan to the sole shareholder and €1,500,000 of LaLiga participation (long term).
  22. Non-current assets: Includes €3,250,000 of LaLiga participation and a €598,500 loan to a group company.
  23. Player registrations (book value): Derechos de adquisición de jugadores inscribibles, LaLiga-format balance sheet in thousands (p. 40).
  24. Current assets: Includes a €1,500,000 loan to the sole shareholder and €2,500,000 of LaLiga participation (short term).
  25. Equity: Includes €855,387.64 of grants; fondos propios €2,252,792.61.
  26. Equity: Includes €962,311.10 of grants; fondos propios −€968,465.75.
  27. Provisions: Long-term provisions.
  28. Financial debt: Bank loans €2,623,376.60 (secured on the LaLiga participation) and debts with sports entities €3,475,540.38 (long €2,366,491.00, short €1,109,049.38): LaLiga's €2,750,000 registration loan and the LaLiga Impulso (CVC) facility.
  29. Financial debt: Debts with sports entities (long €2,313,565.23, short €1,505,491.11): per the notes and audit report, LaLiga's €2,750,000 registration loan and €1,361,000 drawn on the LaLiga Impulso (CVC) facility.
  30. Tax and social security debt: VAT €578,540.10, income tax withholding €321,499.96 and social security €72,427.77.
  31. Tax and social security debt: VAT €928,059.86, income tax withholding €1,332,886.30 and social security €62,327.23.
  32. Tax and social security debt: VAT €53,864.81, income tax withholding €197,290.70 and social security €44,531.31.
  33. Tax and social security debt: VAT €23,662.61, income tax withholding €36,809.63 and social security €24,144.50.
  34. Shareholder loans: Long-term debts to group companies.
  35. Capital increase: Cash capital increase by the sole shareholder (cash flow 'emisión de instrumentos de patrimonio'; share capital €1,948,000 → €6,294,000).
  36. Capital increase: From BORME, not the accounts: 2023-07-07 act 306685: increase of €822,000, subscribed capital €1,948,000 after it. Basis: nominal capital registered in the Registro Mercantil and published in BORME section A; BORME states neither the share premium nor who subscribed, and an act is dated by its BORME publication, weeks after the deed.
  37. Capital increase: Two capital increases in the season (audit report and note 14); share capital €90,000 → €1,948,000, while long-term debts to group companies fell from €917,500 to €169,000.
  38. Employees: Average headcount (note 13.1).

2024-25: Source: CD Eldense2023-24: Sources: CD Eldense, CD Eldense, Boletín Oficial del Registro Mercantil (BOE)2022-23: Source: CD Eldense2021-22: Source: CD Eldense

League figures, wage bills, budgets and public money 7 records
Budgets and other plansTierRevenueStaff costsNet resultEquityWhat it is
2025-263€2.22m−€46.5kBudget filed with the federation
Source: CD Eldense
SeasonTV moneySquad cost limitSource
2024-25€5.28mpaid€5.86mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€5.17mpaid€5.37mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
Public money, season or yearTotalRecords
2025-26€60kawarded1
2025-26€20kmaximum1
  • 2025-26€60kawarded from Real Federación Española de Fútbol: Programa Futuro, Primera Federación, T. 2025/2026 (Primera Federación section): laboralidad €60,000.. Source: Real Federación Española de Fútbol
  • 2025-26€20kmaximum from Real Federación Española de Fútbol: Programa Futuro, Primera Federación, T. 2025/2026 (Primera Federación section): incentivo económico €20,000 (importe variable o condicionado).. Source: Real Federación Española de Fútbol

Where Eldense has played

234Grupo TH16-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-272Segunda División
  2. 2025-263Primera Federación, Grupo 2, promoted
  3. 2024-252Segunda División, relegated
  4. 2023-242Segunda División
  5. 2022-233Primera Federación, Grupo 2, promoted
  6. 2021-224Segunda Federación, Grupo 5, promoted
  7. 2020-214Tercera División, Grupo 6, promoted
  8. 2019-204Tercera División, Grupo 6
  9. 2018-194Tercera División, Grupo 6
  10. 2017-184Tercera División, Grupo 6
  11. 2016-173Segunda División B, Grupo 3, relegated

Not yet established

What we looked for and could not find in public sources. If you know, send a correction with a source.

  • Which legal entity fields the teamThe CSD register lists Club Deportivo Eldense SAD (no. 149), while the RFEF's 2025-26 Primera Federación aid resolution prints an association NIF (G06970289) for C.D. Eldense; the NIF of the SAD was not established.
Sources11

Also on Wikidata (Q600232).

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