Girona FC B
Tier 4Segunda Federación, Grupo 2Girona, Cataluña, SpainOn the globe
Reserve side of Girona FC
- Founded
- 2011
- Ground
- Municipal Torres de Palau1,000 seats
- Website
- gironafc.cat/ca_ES
Who owns Girona FC B
Reserve side of Girona FC, fielded by the same entity.
No single controlling owner
As of 2026High confidenceSource: Wikipedia (es)
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.
- 47.9%significantCity Football Group LimitedSince August 2017, figure as of 30 September 2025Through City Football Group (Midco) Limited (direct holder)Largest shareholder but below 50%. Shares were held by Football Trustee Limited (UEFA-mandated blind trust) from 1 Jul 2024 and returned to City Football Group (Midco) Limited from 1 Jul 2025, per the 2024-25 accounts. Ultimate beneficial owner declared: Sheikh Mansour bin Zayed Al Nahyan (47.85% indirect).High confidenceSources: Girona Futbol Club, S.A.D. (annual accounts 2024-25, Registro Mercantil filing), Ara, New York City FC, Companies House, Girona FC
- 80.8%controlsNewton Investment and Development - Sole Proprietorship L.L.C.Figure as of 3 November 2025Computed from the replacement confirmation statement (532,150,708 of 659,014,306 shares, ordinary and A preference, one vote per share). CFG's accounts give 80.55% at 30 June 2025, before the 31 Oct 2025 allotment.High confidenceSources: Companies House, Companies House, City Football Group
- 100%controlsSheikh Mansour bin Zayed Al NahyanFigure as of 2026CFG: Newton is 'fully owned' by Sheikh Mansour; CFG accounts name him the ultimate controlling party.High confidenceSources: City Football Group, Companies House
- 16.4%minoritySilver LakeSince November 2019, figure as of 3 November 2025Through SLA CM Marcus Holdings, L.P. (104,716,681 A preference shares) and SLA Marcus Co-Invest, L.P. (3,616,600 A preference shares)16.61% at 30 June 2025 per accounts (16.06% + 0.55%); CFG describes it as 'nearly 17%'; Silver Lake reached 18% in Nov 2022 and has since been diluted by allotments to Newton. Entry date Nov 2019 (US$500m investment) per CFG press release cited on Wikipedia.High confidenceSources: Companies House, Companies House, City Football Group, Sportcal
- 35%minorityMarcelo ClaureSince 2020, figure as of 30 September 2025Through MC Girona, LLC (direct holder) / Claure Group LLC / Raul Marcelo Claure Revocable TrustHigh confidenceSources: Girona Futbol Club, S.A.D. (annual accounts 2024-25, Registro Mercantil filing), Ara, New York City FC, Girona FC
- 16%minorityPere GuardiolaSince August 2017, figure as of 4 June 2026Through Girona Football Group, B.V. (Netherlands; listed as an associated company in the 2024-25 accounts)Medium confidenceSources: Ara, Ara, Girona Futbol Club, S.A.D. (annual accounts 2024-25, Registro Mercantil filing)
Girona B’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- 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
| Line | 2024-25Tier 1 · audited | 2023-24Tier 1 · audited | 2021-22Tier 2 · from filed accounts | 2019-20Tier 2 · audited | 2018-19Tier 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 | |||||
| Employees | 211.3761 | 103.6861 | — | 87.7562 | 84.7163 |
| Players | 59.2564 | 31.4864 | — | — | — |
Notes on 64 figures, in the accounts’ own words
- TV money: Broadcasting rights, including UEFA competition distributions (notes' income table).
- TV money: LaLiga-format P&L in the same file, in thousands of euros.
- TV money: Broadcasting (RDL 5/2015 €9,700k, other €67k). LaLiga-format statements annexed to the deposit form (thousands).
- TV money: Broadcasting (RDL 5/2015). LaLiga-format statements annexed to the deposit form (thousands).
- League and federation distributions: Relegation aid (ayuda al descenso) €10,400k and Ingresos LaLiga €400k. LaLiga-format statements annexed to the deposit form (thousands).
- League and federation distributions: Ingresos LaLiga. LaLiga-format statements annexed to the deposit form (thousands).
- 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.
- 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).
- Matchday: Competitions €4,146k, members and season tickets €3,393k. LaLiga-format P&L in the same file, in thousands of euros.
- Matchday: Competitions €303k, members and season tickets €1,312k. LaLiga-format statements annexed to the deposit form (thousands).
- 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).
- Sponsorship: Ingresos por publicidad (sponsorship and advertising), notes' income table.
- Sponsorship: Sponsorship €8,824k and static advertising €1,044k. LaLiga-format P&L in the same file, in thousands of euros.
- Sponsorship: Sponsorship €1,622k and static advertising €1,296k. LaLiga-format statements annexed to the deposit form (thousands).
- Sponsorship: Sponsorship €2,416k and static and dynamic advertising €2,434k. LaLiga-format statements annexed to the deposit form (thousands).
- Commercial: Merchandising sales.
- Commercial: Shop sales. LaLiga-format P&L in the same file, in thousands of euros.
- Commercial: Shop sales. LaLiga-format statements annexed to the deposit form (thousands).
- 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).
- 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.
- 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.
- 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.
- Wage bill: Sueldos, salarios y asimilados.
- 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.
- Players' wages: Registrable squad cost. LaLiga-format P&L in the same file, in thousands of euros.
- Players' wages: Registrable squad cost: wages €19,273k, severance €530k, Social Security €389k. LaLiga-format statements annexed to the deposit form (thousands).
- 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).
- Travel: Desplazamientos equipos (notes).
- Travel: Desplazamientos. LaLiga-format statements annexed to the deposit form (thousands).
- Player amortisation: Amortisation of players' acquisition rights (note 7).
- Player amortisation: Registrable €3,952k and non-registrable €40k. LaLiga-format statements annexed to the deposit form (thousands).
- Player amortisation: Registrable €5,072k and non-registrable €36k. LaLiga-format statements annexed to the deposit form (thousands).
- Other depreciation: Total amortisation less players' rights.
- Player registrations (book value): Players' acquisition rights: cost €82,263,848.67 less accumulated amortisation €26,083,900.97 (note 7).
- Player registrations (book value): Players' acquisition rights: cost €36,514,651.90 less accumulated amortisation €11,378,259.25 (note 7).
- Player registrations (book value): Derechos de adquisición de jugadores. LaLiga-format statements annexed to the deposit form (thousands).
- Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones, long €10,187,500 and short €17,943,572.19 (notes).
- Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones, long €4,000,000 and short €6,400,717.17 (notes).
- Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones, short term. LaLiga-format statements annexed to the deposit form (thousands).
- Equity: Includes €6,612,217.26 of capital grants; fondos propios €32,448,246.78.
- Equity: Includes €6,765,989.82 of capital grants; fondos propios €15,953,394.83.
- Equity: Includes €7,381,080.00 of capital grants; fondos propios €11,106,153.91.
- Equity: Includes €7,534,852.52 of capital grants; fondos propios €11,140,234.09.
- Share capital: Subscribed capital after the act published on 2021-10-04, not at the financial year end.
- Provisions: Long €157,500.00 and short €108,335.26.
- Provisions: Long €156,960 and short €40,000.
- 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).
- 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.
- Tax and social security debt: Otras deudas con las Administraciones Públicas.
- Tax and social security debt: Otras deudas con las Administraciones Públicas (short term).
- Tax and social security debt: Current income tax €529,847.09 and other debts with public administrations €2,349,154.83.
- Transfer fees payable: Debts to clubs/SADs for transfers and loans, long €16,443,675.03 and short €20,440,601.22 (notes).
- Transfer fees payable: Debts to clubs/SADs for transfers and loans, long €1,750,000 and short €10,292,663.60 (notes).
- Transfer fees payable: Debts to clubs/SADs for transfers and loans, short term. LaLiga-format statements annexed to the deposit form (thousands).
- Shareholder loans: Debts to group and associated companies, long term.
- Net change in cash: Includes a −€93.62 exchange-rate effect.
- Net change in cash: Includes a −€803.25 exchange-rate effect.
- Net change in cash: Includes a −€3,171.03 exchange-rate effect.
- Net change in cash: Includes a €4,317.02 exchange-rate effect.
- Capital increase: Sum of the season's registered nominal increases (acts in the record note); share premium not included.
- Employees: Average headcount.
- Employees: Average headcount (permanent 49.35, temporary 38.40).
- Employees: Average headcount (permanent 49.24, temporary 35.47).
- 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
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €75.4mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €55.6mpaid | €94.5mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €49.8mpaid | €52.0mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €46.3mpaid | €42.7mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €7.98mpaid | €3.99mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| Public money, season or year | Total | Records |
|---|---|---|
| 2025 | €66.9kawarded | 1 |
| 2023 | €16.2kawarded | 3 |
| 2022 | €2,000awarded | 1 |
- 31 July 2025€66.9kawarded from CONSELL CATALÀ DE L'ESPORT: Subvenciones para la participación de clubs deportivos federados en competiciones oficiales en la temporada 2024-2025. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 1 December 2023€5,000awarded from AYUNTAMIENTO DE GIRONA: Desarrollo de las actividades 2022-2023 de las entitades deportivas de Girona. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 20 September 2023€7,200awarded from CONSELL CATALÀ DE L'ESPORT: Subvenciones para la participación de clubs deportives federados en competiciones oficiales correspondientes a la temporada 2022-2023. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 25 August 2023€4,000awarded from DIPUTACIÓN PROVINCIAL DE GIRONA: NOMINATIVA AL GIRONA FC SAD - EQUIP DE LA LLIGA GENUINE. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 2 March 2022€2,000awarded from DIPUTACIÓN PROVINCIAL DE GIRONA: SECP a Girona Futbol Club, SAD pel 44è Trofeu Costa Brava Solidari. Source: Base de Datos Nacional de Subvenciones (IGAE)
Where Girona B has played
Season by season
- 2026-274Segunda Federación, Grupo 2
- 2025-264Segunda Federación, Grupo 3
- 2024-255Tercera Federación, Grupo 5, promoted
- 2023-245Tercera Federación, Grupo 5
- 2022-235Tercera Federación, Grupo 5
- 2021-225Tercera Federación, Grupo 5
- 2020-214Tercera División, Grupo 5
Sources20
- Marcelo Claure to strengthen the Girona FC project Girona FC, Club, August 2020. Checked 3 October 2026.
- Marcelo Claure joins New York City FC ownership group New York City FC, Club, 18 September 2024. Checked 3 October 2026.
- Palermo F.C. | Sito ufficiale del Palermo Calcio (site footer) Palermo F.C., Club, October 2026. Checked 3 October 2026.
- GIRONA FUTBOL CLUB SAD - NIF A17088329 infonif (economia3), Database. Checked 3 October 2026.
- Calendario Segunda Federación 2026/2027, Grupo 2 Real Federación Española de Fútbol, Federation, 1 July 2026. Checked 3 October 2026.
- LaLiga Hypermotion: clubes LaLiga, League. Checked 3 October 2026.
- Girona: un nuevo inversor para jugar la Champions League Ara, Local news, 18 May 2024. Checked 3 October 2026.
- Girona FC: "Nunca hemos cogido un euro del club" Ara, Local news, 4 June 2026. Checked 3 October 2026.
- Non basta il Manchester City: il City Football Group chiude il bilancio 2025 in rosso di oltre 300 milioni Calcio e Finanza, News, 9 March 2026. Checked 3 October 2026.
- Silver Lake expands City Football Group stake to 18% with CMC stepping back Sportcal, News, 25 November 2022. Checked 3 October 2026.
- City Football Group add ESTAC Troyes as tenth club City Football Group, Owner, 2 September 2020. Checked 3 October 2026.
- Company – City Football Group City Football Group, Owner, 2026. Checked 3 October 2026.
- City Football Group Limited – RP01 replacement of confirmation statement dated 3 November 2025 (registered 8 Feb 2026) Companies House, Company registry, 29 January 2026. Checked 3 October 2026.
- CITY FOOTBALL GROUP LIMITED (08355862) – persons with significant control Companies House, Company registry, 6 April 2016. Checked 3 October 2026.
- City Football Group Limited – accounts to 30 June 2025, p.47 (note 11, deconsolidation of Girona) Companies House, Company registry, 6 March 2026. Checked 3 October 2026.
- Comptes anuals Girona FC SAD temporada 2024-2025 Girona Futbol Club, S.A.D. (annual accounts 2024-25, Registro Mercantil filing), Company registry, 3 November 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.
- Segunda Federación 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Girona Fútbol Club "B" Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q20978009).