Gimnàstic de Tarragona
Tier 3Primera Federación, Grupo 2Tarragona, Cataluña, SpainOn the globe
- Founded
- 1 March 1886
- Ground
- Nou Estadi Costa Daurada14,591 seats · opened 1972
- Full name
- Club Gimnàstic de Tarragona
- Website
- gimnasticdetarragona.cat
Who owns Gimnàstic de Tarragona
No majority shareholder: Westerinvest AB 41.64% and the city council 7.07%, all others below them (accounts, 30 June 2025); the board holds or represents 83% (December 2025).
No single controlling owner
As of December 2025High confidenceSources: Gimnàstic de Tarragona, Gimnàstic de Tarragona
From the pitch to the top
The company that fields the team, then each holder above it.
- 41.6%significantWesterinvest ABFigure as of 30 June 202529.00% at 30 June 2024; raised by the conversion of loans approved on 10 July 2025.High confidenceSource: Gimnàstic de Tarragona
What the source says
WESTERINVEST AB 41,64% 57.179
- Stake not knowncontrolsFredrik WesterFigure as of September 2025Not stated by either source: 2Playbook attributes to Fredrik Wester the loans that were capitalised in 2025 and a €2m loan for the training ground, and the accounts attribute the same loans to Westerinvest AB.Low confidenceSources: 2Playbook, Gimnàstic de Tarragona
- 7.07%minorityAjuntament de TarragonaFigure as of 30 June 2025High confidenceSources: Gimnàstic de Tarragona, Gimnàstic de Tarragona
Changes of control
- 10 July 2025
A buyer invested in a capital increase.
Loans from the main shareholders capitalised (the 2024-25 accounts date the conversion 10 July 2025); share capital becomes €13.7m.
- Capital put in€3.80mreported
High confidenceSource: 2Playbook
Gimnàstic de Tarragona’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
Against its tier
Gimnàstic de Tarragona's revenue of €3.27m is the 3rd highest of the 18 Primera Federación clubs with published accounts
In 2024-25 it spent €1.00 on staff for every €1 of revenue; the typical Primera Federación club spent €1.35.
- Gimnàstic de Tarragona
- Other Primera Federación clubs
- Equity
- €9.47m
- accounts, 2024-25
- Public money
- €60k
- awarded, 2025-26, 1 records
The accounts
Club Gimnàstic de Tarragona, S.A.D., the entity that fields the team · 2020-21 to 2024-25
| Line | 2024-25Tier 3 · abridged accounts · audited | 2023-24Tier 3 · abridged accounts · audited | 2022-23Tier 3 · audited | 2021-22Tier 3 · audited | 2020-21Tier 3 · audited |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | €3.27m | €2.87m | €2.40m | €1.96m | €1.18m1 |
| TV money | €163k | €253k | €365k | €321k | €70k |
| League and federation distributions | — | — | — | — | €1.95m2 |
| Matchday | €1.47m3 | €1.19m4 | €1.08m5 | €713k6 | €583k7 |
| Sponsorship | €737k8 | €607k9 | €525k10 | €517k11 | €307k12 |
| Commercial | €902k13 | €817k14 | €423k15 | €406k16 | €219k17 |
| Subsidies | €686k18 | €658k19 | €547k19 | €797k19 | €550k19 |
| Other revenue | €346k20 | €217k20 | €197k20 | €136k21 | €109k22 |
| Player sales | €154k23 | €267k24 | €177k25 | €48.8k26 | €291k27 |
| Staff costs | €3.28m | €3.25m | €3.48m | €3.31m | €2.99m |
| Wage bill | — | — | — | €2.70m28 | €2.43m29 |
| Players' wages | €1.97m30 | €2.07m31 | €2.18m32 | €2.17m33 | €1.97m34 |
| Other operating costs | €1.82m35 | €1.50m36 | €1.40m37 | €1.61m38 | €1.19m39 |
| Travel | €414k | €277k | €190k | €362k | €91.9k |
| Player amortisation | €0 | €9,000 | €3,000 | €69k | €67.3k |
| Other depreciation | €261k40 | €707k | €708k41 | €718k42 | €728k43 |
| Operating result | −€1.15m | −€1.13m | −€1.81m | −€2.18m | −€427k44 |
| Financial result | −€70k | −€86.6k | −€62.4k | −€52.5k | −€26.7k |
| Result before tax | −€1.22m | −€1.21m | −€1.87m | −€2.23m | −€454k |
| Income tax | −€291k45 | −€296k45 | −€464k45 | −€555k45 | −€111k45 |
| Net result | −€924k | −€918k | −€1.41m | −€1.68m | −€343k |
| Balance sheet | |||||
| Total assets | €15.7m | €16.1m | €5.21m | €5.41m | €6.17m |
| Non-current assets | €13.7m46 | €13.5m47 | €3.23m48 | €3.49m49 | €3.73m50 |
| Player registrations (book value) | €051 | — | €9,000 | €3,000 | €67k |
| Property and equipment | €2.15m | €2.10m | €337k | €418k | €514k |
| Current assets | €1.96m | €2.62m | €1.98m | €1.91m | €2.45m |
| Transfer fees receivable | — | — | €333k52 | €256k53 | €361k53 |
| Cash | €60.4k | €445k | €7,202 | €69.7k | €280k |
| Equity | €9.47m54 | €6.90m55 | −€1.27m56 | €779k57 | €2.92m58 |
| Share capital | €13.7m | €9.96m | €6.94m | €6.94m | €6.94m |
| Liabilities | €6.19m | €9.25m | €6.48m | €4.63m | €3.25m |
| Non-current liabilities | €4.03m | €5.78m | €2.60m | €2.78m | €1.15m |
| Current liabilities | €2.16m | €3.47m | €3.88m | €1.85m | €2.09m |
| Provisions | €0 | €2,14459 | €13.1k59 | €11.7k59 | €5,62959 |
| Financial debt | €251k60 | €394k61 | €615k62 | €829k63 | €1.15m64 |
| Tax and social security debt | €515k | €342k | €374k65 | €334k65 | €254k65 |
| Transfer fees payable | €12.8k66 | — | €25k67 | €28.9k67 | €9,78468 |
| Shareholder loans | €1.60m69 | €4.80m70 | €3.47m71 | €1.65m72 | — |
| Cash flow | |||||
| Cash from operations | — | — | −€1.91m | −€1.53m | −€54.6k |
| Cash from investing | — | — | −€12.3k | −€9,296 | −€19.2k |
| Cash from financing | — | — | €1.86m73 | €1.33m74 | −€1.03m75 |
| Net change in cash | — | — | −€62.5k | −€211k | −€1.10m |
| Money from owners | |||||
| Capital increase | €3.78m76 | €3.02m77 | — | — | — |
| Transfers and people | |||||
| Employees | 61.21 | 49.25 | 48.1578 | 47.3878 | — |
| Players | 23.9279 | 22.8779 | 21.8479 | 21.9779 | — |
Notes on 79 figures, in the accounts’ own words
- Revenue: Competitions €2,000, members €581,497.68, broadcasting €70,000, commercialisation €218,734.76, advertising €307,319.43.
- League and federation distributions: Ingresos LFP, in other operating income (see the qualification).
- Matchday: Competitions €305,589.53, members and season tickets €1,163,298.75.
- Matchday: Competitions €287,340.91, members and season tickets €903,276.99.
- Matchday: Competitions €196,750.99 (of which Copa del Rey €131,104.55), members and season tickets €887,289.80.
- Matchday: Competitions €66,087.10, members and season tickets €647,275.96.
- Matchday: Competitions €2,000 and members and season tickets €581,497.68.
- Sponsorship: Ingresos por publicidad: static €159,077.49, dynamic €77,645.29 and other €499,974.46.
- Sponsorship: Ingresos por publicidad: static €115,030, dynamic €90,289.98 and other €401,255.12.
- Sponsorship: Ingresos por publicidad: static €147,504.63, dynamic €89,310 and other €288,438.74.
- Sponsorship: Ingresos por publicidad: static €117,554.14, dynamic €90,900.72 and other €308,633.60.
- Sponsorship: Ingresos por publicidad: static €92,385, dynamic €13,580 and other €201,354.43.
- Commercial: Comercialización: shops €187,814.99 and sponsorship €714,081.66.
- Commercial: Comercialización: shops €188,842.15, sponsorship €626,018.19 and other €1,652.89.
- Commercial: Comercialización: shops €86,664.42 and sponsorship €335,853.94.
- Commercial: Comercialización: shops €22,399.53 and sponsorship €383,948.95.
- Commercial: Comercialización: shops €17,424.88 and sponsorship €201,309.88.
- Subsidies: Subvenciones a la explotación y otros; the Ajuntament de Tarragona gave €300,000.
- Subsidies: Subvenciones a la explotación y otros.
- Other revenue: Other operating income, other than grants.
- Other revenue: Other operating income, other than grants and €10,000 of player-loan fees (cesiones).
- Other revenue: Other operating income.
- Player sales: Gain on disposal of player registrations, net of book value (resultado por enajenaciones): transfers €137,250 and other €17,068.51.
- Player sales: Net result on player transfers (resultado por enajenaciones): gains €282,282.54 less losses €14,863.54.
- Player sales: Gain on disposal of player registrations (beneficios procedentes del traspaso de jugadores, resultado por enajenaciones); no losses.
- Player sales: Net result on player transfers (resultado por enajenaciones): gains €58,766.14 less losses €10,000.
- Player sales: Gains on player transfers €294,058.54 (of which transfers €90,000) less losses €3,375, net of book value.
- Wage bill: Sum of the wage lines: non-sports staff €791,816.66, registrable squad €1,828,055.48, non-registrable squad €82,179.08.
- Wage bill: Sum of the wage lines: non-sports staff €685,884.48, registrable squad €1,656,368.37, non-registrable squad €86,728.30.
- Players' wages: Registrable squad cost: wages €1,570,597.49 and Social Security €397,365.83.
- Players' wages: Registrable squad cost.
- Players' wages: Registrable squad cost (gastos de plantilla deportiva inscribible en la LFP), wages and social charges.
- Players' wages: Registrable squad cost: wages €1,828,055.48 and Social Security €340,139.11.
- Players' wages: Registrable squad cost: wages, severance €45,068.66 and Social Security €264,091.48.
- Other operating costs: Includes travel and €92,694 of registrable players' acquisition costs.
- Other operating costs: Includes travel and €90,275 of registrable players' acquisition costs.
- Other operating costs: Includes travel and €124,675 of registrable players' acquisition costs.
- Other operating costs: Includes travel and €98,150 of registrable players' acquisition costs.
- Other operating costs: Includes travel and €100,000 of registrable players' acquisition costs; supplies a further €77,117.19.
- Other depreciation: Intangible assets (concessions) €177,408.72 and property and equipment €83,341.
- Other depreciation: Intangible assets (concessions) €621,764.88 and property and equipment €86,075.80.
- Other depreciation: Intangible assets (concessions) €621,764.88 and property and equipment €96,104.28.
- Other depreciation: Concession €621,764.88 and property and equipment €106,173.98. Concession of the Nou Estadi and annex amortised at €621,764.88 a year, matched by the same amount of capital grants taken to income.
- Operating result: Other results −€77,477.75.
- Income tax: A tax income.
- Non-current assets: Includes concessions €8,688,592.51 and deferred tax assets €2,802,902.74.
- Non-current assets: Includes concessions €8,865,438.23 and deferred tax assets €2,511,819.51.
- Non-current assets: Includes deferred tax assets €2,215,464.92 and concessions €621,764.95.
- Non-current assets: Includes deferred tax assets €1,775,755.09 and concessions €1,243,529.83.
- Non-current assets: Includes the concession (€1,865,294.71) and deferred tax assets (€1,220,433.24).
- Player registrations (book value): None: the intangible assets are concessions.
- Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones; another €194,175.50 is owed by sports entities for other items.
- Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones.
- Equity: Includes €6,516,097.08 of capital grants; fondos propios €2,951,383.24.
- Equity: Includes €6,649,078.68 of capital grants; fondos propios €249,723.93.
- Equity: Includes €466,323.44 of capital grants; fondos propios −€1,734,596.98.
- Equity: Includes €932,647.16 of capital grants; fondos propios −€153,459.57.
- Equity: Includes €1,398,970.88 of capital grants; fondos propios €1,525,361.98.
- Provisions: Short-term.
- Financial debt: Bank debt (short term); other financial liabilities (€1,855,000 long, €365,000 short term) are mostly loans and contributions from shareholders.
- Financial debt: Bank debt, long and short term.
- Financial debt: Bank debt: long term €340,478.96, short term €274,121.61.
- Financial debt: Bank debt: long term €514,541.96, short term €314,602.38.
- Financial debt: Bank debt: long term €685,840.68, short term €466,002.73.
- Tax and social security debt: Otras deudas con las Administraciones Públicas.
- Transfer fees payable: Debts with sports entities for transfers (FC Barcelona €10,784, FC Andorra €2,000).
- Transfer fees payable: Deudas con entidades deportivas (short term).
- Transfer fees payable: Deudas con entidades deportivas.
- Shareholder loans: Westerinvest AB's loan for the Ciudad Deportiva (€1,400,000 long term, €200,000 short term), per the related-party note.
- Shareholder loans: Westerinvest AB: convertible loans €2,800,000 (long term) and loans €2,000,000 (short term), per the related-party note.
- Shareholder loans: Related-party loans (note 18): Westerinvest AB convertible loans €1,500,000 long and €1,500,000 short term, loans from other shareholders €395,000 and other related parties €75,000, inside other financial liabilities.
- Shareholder loans: Related-party loans (note 18): Westerinvest AB convertible loan €1,500,000 (long term) and €150,000 from other shareholders (short term).
- Cash from financing: €2,165,000 from group companies and shareholders and €400,000 of other loans, less €708,549.72 repaid to banks.
- Cash from financing: Loans from group companies and shareholders.
- Cash from financing: Bank repayments.
- Capital increase: Capital increase by conversion of loans from shareholders and others (compensación de créditos), in the fondos propios movement (note 11).
- Capital increase: Additions to share capital in the fondos propios movement (note 11).
- Employees: Average headcount (note 20).
- Players: Average professional football staff.
2024-25: Source: Gimnàstic de Tarragona2023-24: Source: Gimnàstic de Tarragona2022-23: Source: Gimnàstic de Tarragona2021-22: Source: Gimnàstic de Tarragona2020-21: Source: Gimnàstic de Tarragona
League figures, wage bills, budgets and public money 8 records
| Public money, season or year | Total | Records |
|---|---|---|
| 2025-26 | €60kawarded | 1 |
| 2025-26 | €20kmaximum | 1 |
| 2023-24 | €75kawarded | 1 |
| 2023 | €170kawarded | 2 |
| 2022 | €170kawarded | 2 |
| 2021-22 | €70kawarded | 1 |
- 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
- 2023-24€75kawarded from Real Federación Española de Fútbol: Ayudas a clubes de Primera Federación, T. 2023/2024 (Primera Federación section): laboralidad €75,000.. Source: Real Federación Española de Fútbol
- 3 October 2023€20kawarded from DIPUTACIÓN PROVINCIAL DE TARRAGONA: SN Club Gimnàstic Tarragona. Proyecto Nàstic Genuine. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 31 May 2023€150kawarded from AYUNTAMIENTO DE TARRAGONA: Subvención nominativa GIMNÀSTIC DE TARRAGONA SAE para subvencionar los gastos derivados del fomento y la práctica del deporte del futbol base de la entidad durante el año 2023.. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 22 November 2022€20kawarded from DIPUTACIÓN PROVINCIAL DE TARRAGONA: SN CLUB GIMNÀSTIC DE TARRAGONA PROYECTO NÀSTIC GENUINE. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 13 October 2022€150kawarded from AYUNTAMIENTO DE TARRAGONA: Subvención nominativa al GIMNASTIC DE TARRAGONA SAE, correspondiente al año 2022.. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 2021-22€70kawarded from Real Federación Española de Fútbol: Ayudas a clubes de Primera División RFEF, T. 2021/2022 (Primera RFEF section): profesionalización €50,000 + fomento de la base €20,000.. Source: Real Federación Española de Fútbol
Where Gimnàstic de Tarragona has played
Season by season
- 2026-273Primera Federación, Grupo 2
- 2025-263Primera Federación, Grupo 2
- 2024-253Primera Federación, Grupo 1
- 2023-243Primera Federación, Grupo 1
- 2022-233Primera Federación, Grupo 2
- 2021-223Primera Federación, Grupo 2
- 2020-213Segunda División B, Grupo 3-A
- 2019-203Segunda División B, Grupo 3
- 2018-192Segunda División, relegated
- 2017-182Segunda División
- 2016-172Segunda División
Sources11
- Cuentas anuales e informe de auditoría 2024-2025, Gimnàstic de Tarragona, SAD Gimnàstic de Tarragona, Club, December 2025. Checked 3 October 2026.
- Celebrada la Junta General de Accionistas 2025 de la SAD Gimnàstic de Tarragona, Club, 16 December 2025. Checked 3 October 2026.
- Resolución definitiva de ayudas a clubes de Primera Federación, temporada 2025/2026 Real Federación Española de Fútbol, Federation, 2025. Checked 3 October 2026.
- 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.
- Calendario Primera Federación 2026/2027, Grupo 2 Real Federación Española de Fútbol, Federation, 29 June 2026. Checked 3 October 2026.
- El Nàstic amplía capital en 3,8 millones para reforzar su estructura financiera 2Playbook, News, 30 September 2025. Checked 3 October 2026.
- Relación de S.A.D. de fútbol Consejo Superior de Deportes, Regulator. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Nou Estadi Costa Daurada Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Primera Federación 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q257984).
