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41°58′ N 2°50′ E

Girona FC

Tier 2Segunda DivisiónGirona, Cataluña, SpainOn the globe

Founded
1930
Ground
Estadio Montilivi14,624 seats · opened 1970
Full name
Girona Fútbol Club
Website
gironafc.cat
Reserve side
Girona FC B

Who owns Girona FC

City Football Group is the largest shareholder (47.85%) and has consolidated Girona as a controlled company since July 2025, after a UEFA blind trust in 2024-25; Marcelo Claure holds 35% and Pere Guardiola's Girona Football Group 16%.

No single controlling owner

As of March 2026Medium confidenceSources: Companies House, Girona FC, Ara

From the pitch to the top

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

Fields the first teamGirona Futbol Club, S.A.D.Sociedad anónima, Spain, NIF A17088329
Part of a multi-club groupCity Football Group6 clubs
Part of a multi-club groupMarcelo Claure2 clubs

Girona’s finances

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

Against its tier

Girona's revenue of €110.9m is the 6th highest of the 20 LaLiga clubs with published accounts

In 2024-25 it spent €0.69 on staff for every €1 of revenue; the typical LaLiga club spent €0.73.

  • Girona
  • Other LaLiga clubs
Revenue20 clubs
Staff per €1 of revenue20 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. Girona: Reported revenue €110.9m; player-sale gains already excluded. The scales are logarithmic.

Revenue€110.9m2024-25
Staff costs€76.6m2024-25
Net result€16.5m2024-25
TV money from the league€55.6m2024-25
Equity
€39.1m
accounts, 2024-25
Squad cost limit
€75.4m
maximum, 2025-26
Public money
€66.9k
awarded, 2025, 1 records

The accounts

Girona Futbol Club, S.A.D., the entity that fields the team · 2018-19 to 2024-25

2024-25Tier 1 · audited2023-24Tier 1 · audited2021-22Tier 2 · from filed accounts2019-20Tier 2 · audited2018-19Tier 1 · audited
Profit and loss
Revenue€110.9m€69.9m—€15.0m€60.1m
TV money€85.9m1€52.8m2—€9.77m3€48.6m4
League and federation distributions———€10.8m5€747k6
UEFA money€30.0m7————
Matchday€9.30m8€7.54m9—€1.61m10€5.32m11
Sponsorship€12.6m12€9.87m13—€2.92m14€4.85m15
Commercial€2.04m16€1.71m17—€297k18€611k18
Subsidies€586k€412k—€140k€180k
Player sales€22.6m19€2.93m20—€17.0m21€1.67m22
Staff costs€76.6m€49.0m—€24.0m€31.3m
Wage bill€73.5m23€47.7m23—€22.9m23€30.3m23
Players' wages€65.8m24€43.8m25—€20.2m26€26.6m27
Other operating costs€46.4m€26.6m—€14.2m€17.5m
Travel€2.73m28€1.55m28—€457k29€815k29
Player amortisation€16.4m30€6.96m30—€3.99m31€5.11m32
Other depreciation€2.00m33€900k33—€1.02m33€997k33
Operating result€23.0m€5.05m—€33.6k€7.08m
Financial result−€1.00m−€1.05m—−€42k−€17.6k
Result before tax€22.0m€3.99m—−€8,309€7.06m
Income tax€5.50m€1.00m—€25.8k€1.78m
Net result€16.5m€2.99m—−€34.1k€5.28m
Balance sheet
Total assets€131.3m€81.2m—€31.3m€34.1m
Non-current assets€87.2m€53.8m—€24.9m€28.7m
Player registrations (book value)€56.2m34€25.1m35—€7.63m36€10.7m36
Property and equipment€15.0m€11.9m—€4.91m€5.40m
Current assets€44.1m€27.5m—€6.39m€5.44m
Transfer fees receivable€28.1m37€10.4m38—€702k39€1.93m39
Cash€11.1m€6.57m—€3.86m€379k
Equity€39.1m40€22.7m41—€18.5m42€18.7m43
Share capital€7.55m€7.55m€7.54m44€7.14m€7.14m
Liabilities€92.2m€58.5m—€12.8m€15.5m
Non-current liabilities€32.7m€17.3m—€3.83m€3.06m
Current liabilities€59.5m€41.2m—€8.98m€12.4m
Provisions———€266k45€197k46
Financial debt€27.8m47€26.8m48———
Tax and social security debt€4.75m49€4.51m49—€815k50€2.88m51
Transfer fees payable€36.9m52€12.0m53—€2.75m54€4.57m54
Shareholder loans———€1.00m55—
Cash flow
Cash from operations€18.2m€5.07m—−€8.65m€1.53m
Cash from investing−€11.4m−€17.5m—€15.7m−€7.06m
Cash from financing−€2.25m€15.4m—−€3.60m−€279k
Net change in cash€4.55m56€2.99m57—€3.48m58−€5.81m59
Money from owners
Capital increase——€400k60——
Transfers and people
Employees211.3761103.6861—87.756284.7163
Players59.256431.4864———
Notes on 64 figures, in the accounts’ own words
  1. TV money: Broadcasting rights, including UEFA competition distributions (notes' income table).
  2. TV money: LaLiga-format P&L in the same file, in thousands of euros.
  3. TV money: Broadcasting (RDL 5/2015 €9,700k, other €67k). LaLiga-format statements annexed to the deposit form (thousands).
  4. TV money: Broadcasting (RDL 5/2015). LaLiga-format statements annexed to the deposit form (thousands).
  5. League and federation distributions: Relegation aid (ayuda al descenso) €10,400k and Ingresos LaLiga €400k. LaLiga-format statements annexed to the deposit form (thousands).
  6. League and federation distributions: Ingresos LaLiga. LaLiga-format statements annexed to the deposit form (thousands).
  7. UEFA money: UEFA Champions League distributions, booked in broadcasting income as 'Competiciones europeas (market pool)'. LaLiga-format P&L in the same file, in thousands of euros. Champions League gate receipts (€1,642k) are in matchday income.
  8. Matchday: Ticket sales (LaLiga and Champions League) €3,981,006.99, other competitions and friendlies €1,574,063.41, members and season tickets €3,746,019.02 (notes' income table).
  9. Matchday: Competitions €4,146k, members and season tickets €3,393k. LaLiga-format P&L in the same file, in thousands of euros.
  10. Matchday: Competitions €303k, members and season tickets €1,312k. LaLiga-format statements annexed to the deposit form (thousands).
  11. Matchday: Competitions €2,446k (league €1,548k, cup €581k, other €317k), members and season tickets €2,875k. LaLiga-format statements annexed to the deposit form (thousands).
  12. Sponsorship: Ingresos por publicidad (sponsorship and advertising), notes' income table.
  13. Sponsorship: Sponsorship €8,824k and static advertising €1,044k. LaLiga-format P&L in the same file, in thousands of euros.
  14. Sponsorship: Sponsorship €1,622k and static advertising €1,296k. LaLiga-format statements annexed to the deposit form (thousands).
  15. Sponsorship: Sponsorship €2,416k and static and dynamic advertising €2,434k. LaLiga-format statements annexed to the deposit form (thousands).
  16. Commercial: Merchandising sales.
  17. Commercial: Shop sales. LaLiga-format P&L in the same file, in thousands of euros.
  18. Commercial: Shop sales. LaLiga-format statements annexed to the deposit form (thousands).
  19. Player sales: Deterioro y resultado por enajenaciones del inmovilizado as deposited. The notes give gains on player sales of €48,624,770 and contract terminations of −€11,964,409 (net €36.66m in the LaLiga-format P&L).
  20. Player sales: Deterioro y resultado por enajenaciones del inmovilizado as deposited; the notes give gains on player sales of €10,296,021.24 and contract terminations of −€45,147.22.
  21. Player sales: Gain on disposal (deterioro y resultado por enajenaciones del inmovilizado) as deposited; the LaLiga-format P&L gives gains on player transfers of €18,000k and losses of €1,014k.
  22. Player sales: Gain on disposal (deterioro y resultado por enajenaciones del inmovilizado) as deposited; the LaLiga-format P&L gives gains on player transfers of €2,210k and fixed-asset losses and exceptional costs of €545k.
  23. Wage bill: Sueldos, salarios y asimilados.
  24. Players' wages: Registrable squad cost (wages, severance, Social Security, image rights, bonuses, other). LaLiga-format P&L in the same file, in thousands of euros.
  25. Players' wages: Registrable squad cost. LaLiga-format P&L in the same file, in thousands of euros.
  26. Players' wages: Registrable squad cost: wages €19,273k, severance €530k, Social Security €389k. LaLiga-format statements annexed to the deposit form (thousands).
  27. Players' wages: Registrable squad cost: wages €26,027k, severance €191k, Social Security €265k, collective bonuses €136k. LaLiga-format statements annexed to the deposit form (thousands).
  28. Travel: Desplazamientos equipos (notes).
  29. Travel: Desplazamientos. LaLiga-format statements annexed to the deposit form (thousands).
  30. Player amortisation: Amortisation of players' acquisition rights (note 7).
  31. Player amortisation: Registrable €3,952k and non-registrable €40k. LaLiga-format statements annexed to the deposit form (thousands).
  32. Player amortisation: Registrable €5,072k and non-registrable €36k. LaLiga-format statements annexed to the deposit form (thousands).
  33. Other depreciation: Total amortisation less players' rights.
  34. Player registrations (book value): Players' acquisition rights: cost €82,263,848.67 less accumulated amortisation €26,083,900.97 (note 7).
  35. Player registrations (book value): Players' acquisition rights: cost €36,514,651.90 less accumulated amortisation €11,378,259.25 (note 7).
  36. Player registrations (book value): Derechos de adquisición de jugadores. LaLiga-format statements annexed to the deposit form (thousands).
  37. Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones, long €10,187,500 and short €17,943,572.19 (notes).
  38. Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones, long €4,000,000 and short €6,400,717.17 (notes).
  39. Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones, short term. LaLiga-format statements annexed to the deposit form (thousands).
  40. Equity: Includes €6,612,217.26 of capital grants; fondos propios €32,448,246.78.
  41. Equity: Includes €6,765,989.82 of capital grants; fondos propios €15,953,394.83.
  42. Equity: Includes €7,381,080.00 of capital grants; fondos propios €11,106,153.91.
  43. Equity: Includes €7,534,852.52 of capital grants; fondos propios €11,140,234.09.
  44. Share capital: Subscribed capital after the act published on 2021-10-04, not at the financial year end.
  45. Provisions: Long €157,500.00 and short €108,335.26.
  46. Provisions: Long €156,960 and short €40,000.
  47. Financial debt: Bank debt €9,877,862.19 (mainly an OLB credit line) and the LaLiga Impulso (CVC) participating loan €17,889,728.44, booked as debts to group and associated companies (note 9).
  48. Financial debt: Bank debt €11,006,280 and debts to group and associated companies €15,785,047.19, the heading where the club books the LaLiga Impulso (CVC) participating loan.
  49. Tax and social security debt: Otras deudas con las Administraciones Públicas.
  50. Tax and social security debt: Otras deudas con las Administraciones Públicas (short term).
  51. Tax and social security debt: Current income tax €529,847.09 and other debts with public administrations €2,349,154.83.
  52. Transfer fees payable: Debts to clubs/SADs for transfers and loans, long €16,443,675.03 and short €20,440,601.22 (notes).
  53. Transfer fees payable: Debts to clubs/SADs for transfers and loans, long €1,750,000 and short €10,292,663.60 (notes).
  54. Transfer fees payable: Debts to clubs/SADs for transfers and loans, short term. LaLiga-format statements annexed to the deposit form (thousands).
  55. Shareholder loans: Debts to group and associated companies, long term.
  56. Net change in cash: Includes a −€93.62 exchange-rate effect.
  57. Net change in cash: Includes a −€803.25 exchange-rate effect.
  58. Net change in cash: Includes a −€3,171.03 exchange-rate effect.
  59. Net change in cash: Includes a €4,317.02 exchange-rate effect.
  60. Capital increase: Sum of the season's registered nominal increases (acts in the record note); share premium not included.
  61. Employees: Average headcount.
  62. Employees: Average headcount (permanent 49.35, temporary 38.40).
  63. Employees: Average headcount (permanent 49.24, temporary 35.47).
  64. Players: Average professional players.

2024-25: Source: Girona FC2023-24: Source: Girona FC2021-22: Source: Boletín Oficial del Registro Mercantil (BOE)2019-20: Source: Girona FC2018-19: Source: Girona FC

League figures, wage bills, budgets and public money 14 records
SeasonTV moneySquad cost limitSource
2025-26€75.4mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€55.6mpaid€94.5mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€49.8mpaid€52.0mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€46.3mpaid€42.7mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€7.98mpaid€3.99mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Public money, season or yearTotalRecords
2025€66.9kawarded1
2023€16.2kawarded3
2022€2,000awarded1

Where Girona has played

1216-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-272Segunda División
  2. 2025-261LaLiga, relegated
  3. 2024-251LaLiga
  4. 2023-241LaLiga
  5. 2022-231LaLiga
  6. 2021-222Segunda División, promoted
  7. 2020-212Segunda División
  8. 2019-202Segunda División
  9. 2018-191LaLiga, relegated
  10. 2017-181LaLiga
  11. 2016-172Segunda División, promoted

Not yet established

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

  • The club's accountsNo free accounts found for 2020-21 to 2022-23 (seasons played in tiers 1–3). Only the latest audited accounts are posted; 2016-17 to 2019-20 came from a file found on LaLiga's CDN.
  • Who the shareholders areMarcelo Claure's 35% and Girona Football Group's 16% date from 2020–2024 statements; not re-verified for 2026-27 after the club's relegation.
Sources19

Also on Wikidata (Q11945).

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