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42°48′ N 1°38′ W

CA Osasuna

Tier 1LaLigaPamplona/Iruña, Navarra, SpainOn the globe

Founded
24 October 1920
Ground
Estadio El Sadar23,576 seats · opened 1967
Full name
Club Atlético Osasuna
Website
osasuna.es
Reserve side
CA Osasuna Promesas
Fields the teamClub Atlético OsasunaMembers' associationNIF G31080179

Who owns CA Osasuna

CA Osasuna is owned by its members.

Osasuna’s finances

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

Against its tier

Osasuna's revenue of €68.2m is the 12th highest of the 20 LaLiga clubs with published accounts

In 2024-25 it spent €0.72 on staff for every €1 of revenue; the typical LaLiga club spent €0.73.

  • Osasuna
  • 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. Osasuna: Reported revenue €68.2m; player-sale gains already excluded. The scales are logarithmic.

Revenue€68.2m2024-25
Staff costs€49.2m2024-25
Net result€2.06m2024-25
TV money from the league€48.1m2024-25
Equity
€11.5m
accounts, 2024-25
Squad cost limit
€54.5m
maximum, 2025-26
Public money
€9,000
awarded, 2024, 2 records

The accounts

Club Atlético Osasuna, the entity that fields the team · 2020-21 to 2024-25

2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited2020-21Tier 1 · audited
Profit and loss
Revenue€68.2m€71.2m€71.0m€63.8m€58.2m
TV money€49.0m1€51.8m€50.0m€51.3m2€50.1m
Matchday€9.31m3€11.6m4€9.64m5€5.93m6€1.17m7
Sponsorship€9.86m8€7.58m9€11.2m9€6.49m9€6.88m10
Commercial—€144k11€158k11€145k11€129k11
Subsidies€351k€158k€270k€355k€294k
Other revenue€2.14m12€2.13m13€4.00m14€1.90m14€1.42m14
Player sales€11.1m15€5.10m16−€1.05m17−€2.42m18—
Staff costs€49.2m€46.9m€47.2m€40.5m€40.1m
Wage bill€47.3m19€45.1m20€45.5m21€39.0m22€38.9m22
Players' wages€40.8m23€38.0m24€39.9m24€35.6m25€35.5m26
Other operating costs€22.3m€22.5m€22.5m€18.1m€15.6m
Player amortisation€5.23m€4.33m€4.85m€7.08m27€6.76m27
Other depreciation€3.44m28€3.22m29€3.05m30€2.90m€1.97m
Operating result€1.74m€3.52m−€5.86m−€1.47m€918k
Financial result−€1.57m−€1.68m−€1.91m−€1.58m−€569k
Result before tax€168k€1.85m−€7.77m−€3.05m€349k
Income tax−€1.89m31−€959k31−€2.67m31−€2.00m31−€993k31
Net result€2.06m€2.81m−€5.10m−€1.05m€1.34m
Balance sheet
Total assets€103.4m€101.8m€99.8m€98.9m€100.8m
Non-current assets€86.4m€81.5m€79.0m€79.8m€88.0m
Player registrations (book value)€14.5m32€11.7m32€10.0m32€13.8m33€23.3m33
Property and equipment€40.0m€36.1m€35.5m€29.0m€28.3m
Current assets€17.0m€20.3m€20.8m€19.1m€12.8m
Transfer fees receivable€2.39m34€7.14m35€464k36€1.85m37€2.54m38
Cash€5.67m€3.07m€3.43m€6.03m€1.29m
Equity€11.5m39€12.1m40€10.2m41€19.7m42€21.8m43
Share capital−€5.80m44−€18.1m44−€19.2m44−€18.1m45−€19.5m44
Liabilities€91.9m€89.7m€89.6m€79.2m€79.0m
Non-current liabilities€53.3m€52.6m€40.5m€44.2m€27.2m
Current liabilities€38.7m€37.1m€49.1m€35.0m€51.8m
Provisions——€16.5m46——
Financial debt€57.6m47€50.2m48€49.0m49€45.8m50€25.1m51
Tax and social security debt€4.91m52€4.12m53€3.43m54€9.68m55€7.19m56
Transfer fees payable€3.33m57€4.29m58€517k59€30.1k60€13.8m61
Cash flow
Cash from operations−€1.27m€6.10m−€3.06m−€9.61m€14.6m
Cash from investing−€3.25m−€368k€2.41m−€4.72m−€23.7m
Cash from financing€7.12m−€6.09m−€1.95m€19.1m€8.23m
Net change in cash€2.61m−€363k−€2.60m€4.73m−€847k
Transfers and people
Employees2156221263214632076315564
Players9910110310362
Notes on 64 figures, in the accounts’ own words
  1. TV money: Derechos audiovisuales (LaLiga and Copa del Rey).
  2. TV money: Derechos audiovisuales (note 16.1).
  3. Matchday: Competitions €1,564,212 (league gate €1,551,743, Copa €428, friendlies €12,041), members €7,747,850.
  4. Matchday: Competitions €4,853,667 (league gate €1,307,758, Copa €265,037, other stadiums €3,270,984 from Conference League and Supercopa tickets, friendlies €9,888), members €6,764,142.
  5. Matchday: Competitions €4,217,831 (league gate €1,452,426, Copa €580,408, other stadiums €2,175,717, mostly Copa del Rey final tickets sold as intermediary and offset in supplies, friendlies €9,280), members €5,421,203.
  6. Matchday: Competitions €543,417 (league gate €541,994, friendlies €1,423), members €5,388,221.
  7. Matchday: Members only: no gate receipts were booked.
  8. Sponsorship: Publicidad (note 16.1); no shop income in the year.
  9. Sponsorship: Publicidad (note 16.1).
  10. Sponsorship: Publicidad.
  11. Commercial: Shop (tienda).
  12. Other revenue: Ingresos accesorios: rents €532,624, merchandise royalties €239,900, other €1,364,828.
  13. Other revenue: Ingresos accesorios y otros de gestión corriente (rents €516,063, merchandise royalties €52,067, other).
  14. Other revenue: Ingresos accesorios y otros de gestión corriente.
  15. Player sales: Gain on disposal of player registrations and transfer add-ons (resultados por enajenaciones, note 16.3): mostly David García's sale (€8.25m), the solidarity payment for Mikel Merino (€1.1m) and add-ons (€1.775m).
  16. Player sales: Gain on disposal of player registrations (resultados por enajenaciones): Adama Boiro and Iker Quintero to Athletic Club, Ezequiel Ávila to Real Betis.
  17. Player sales: Loss on disposal of player registrations: unamortised cost of Rober Ibáñez and Marc Cardona written off (note 16.3); the P&L line (−€1,138,092) also holds an €86,037 loss on property.
  18. Player sales: Loss on disposal of player registrations: unamortised cost of departed players (Brandon Thomas, Enric Gallego) written off (resultados por enajenaciones, note 16.3).
  19. Wage bill: Sueldos y salarios: sporting staff €42,515,474, non-sporting €4,824,843 (note 16.6).
  20. Wage bill: Sueldos y salarios: sporting staff €39,903,598, non-sporting €5,201,736.
  21. Wage bill: Sueldos y salarios: sporting staff €41,624,285, non-sporting €3,874,423.
  22. Wage bill: Sueldos, salarios y asimilados.
  23. Players' wages: Gastos de personal deportivo inscribible (registrable squad), P&L line 6a.
  24. Players' wages: Gastos de personal deportivo inscribible.
  25. Players' wages: Sueldos y salarios plantilla deportiva: all sporting staff (note 16.6); the 2022-23 accounts give the registrable squad's personnel cost as €32,250,097.
  26. Players' wages: Sueldos y salarios plantilla deportiva: all sporting staff.
  27. Player amortisation: Derechos de traspaso (note 5).
  28. Other depreciation: Other intangible assets (mainly the right of use of El Sadar and Tajonar) €1,278,230, tangible assets €2,161,183.
  29. Other depreciation: Other intangible assets €1,281,098, tangible assets €1,938,109.
  30. Other depreciation: Other intangible assets €1,266,356, tangible assets €1,785,735.
  31. Income tax: Tax income (ingreso por impuesto sobre beneficios).
  32. Player registrations (book value): Derechos sobre activos cedidos: players' acquisition rights.
  33. Player registrations (book value): Derechos de traspaso de jugadores (shown as 'otro inmovilizado intangible').
  34. Transfer fees receivable: Entidades deportivas deudoras, almost all the outstanding instalment from Al-Rayyan (note 10.4).
  35. Transfer fees receivable: Entidades deportivas deudoras (clubs, LaLiga and RFEF).
  36. Transfer fees receivable: Clubs and SADs, mainly transfer invoices (note 10.4); LaLiga and RFEF owed a further €5,830,676.
  37. Transfer fees receivable: Clubs and SADs, mainly transfer invoices (note 10.4).
  38. Transfer fees receivable: Clubs and SADs, mainly transfer invoices.
  39. Equity: Includes €15,226,427 of capital grants (the right of use of El Sadar and Tajonar); fondos propios −€3,745,415.
  40. Equity: Includes €17,893,498 of capital grants (the right of use of El Sadar and Tajonar); fondos propios −€5,804,161.
  41. Equity: Includes €18,777,128 of capital grants (the right of use of El Sadar and Tajonar); fondos propios −€8,609,849.
  42. Equity: Includes €23,254,867 of capital grants (the right of use of El Sadar and Tajonar); fondos propios −€3,508,292.
  43. Equity: Includes €24,243,973 of capital grants (the right of use of El Sadar and Tajonar); fondos propios −€2,455,232.
  44. Share capital: Capital escriturado (the association's fondo social), negative after accumulated losses.
  45. Share capital: Capital escriturado (the association's fondo social), negative after accumulated losses. A €15,684,191 special investment reserve sits beside it.
  46. Provisions: Short-term provision for players' bonuses (shown as personnel payables from 2023-24).
  47. Financial debt: Deudas a largo y corto plazo: credit institutions and leases €9,510,125, other financial liabilities €48,063,002, mainly the LaLiga Impulso (CVC) participating loan; includes €3.29m owed to Real Valladolid for a transfer (note 13).
  48. Financial debt: Deudas a largo y corto plazo: credit institutions and leases €6,136,250, other financial liabilities €44,050,427, mainly the LaLiga Impulso (CVC) participating loan.
  49. Financial debt: Deudas a largo y corto plazo: credit institutions and leases €18,303,591, other financial liabilities €30,722,405, mainly the LaLiga Impulso (CVC) participating loan.
  50. Financial debt: Deudas a largo y corto plazo: credit institutions €24,235,074, other financial liabilities €21,604,254, mainly the LaLiga Impulso (CVC) participating loan signed in November 2021.
  51. Financial debt: Deudas a largo y corto plazo: credit institutions €20,917,354, other financial liabilities €4,137,510.
  52. Tax and social security debt: Otras deudas con las Administraciones Públicas (balance sheet); note 14 itemises €2,195,821 (VAT €1,158,343, IRPF €940,287, Social Security €97,191).
  53. Tax and social security debt: VAT €2,701,968, IRPF €1,238,632, Social Security €178,967.
  54. Tax and social security debt: VAT €2,153,933, IRPF €1,108,128, Social Security €169,084.
  55. Tax and social security debt: IRPF €6,902,997, VAT €2,556,567, Social Security €221,556.
  56. Tax and social security debt: IRPF €7,037,119, Social Security €151,136.
  57. Transfer fees payable: Debts to clubs and SADs for transfers, add-ons and ticket exchanges (note 13.3), mostly Real Valladolid €3,290,000.
  58. Transfer fees payable: Debts to clubs and SADs for transfers, add-ons and ticket exchanges (note 13.3), mostly Real Betis €3,907,500.
  59. Transfer fees payable: Debts to clubs and SADs for transfers, add-ons and ticket exchanges (note 13.3).
  60. Transfer fees payable: Debts to clubs (note 13.3); entidades deportivas acreedoras including LaLiga and RFEF €404,049.
  61. Transfer fees payable: Debts to clubs (note 13.3), mostly RCD Mallorca €9,680,000; entidades deportivas acreedoras including LaLiga and RFEF €15,847,619.
  62. Employees: Average headcount (note 16.8).
  63. Employees: Average headcount (note 19.1).
  64. Employees: Average headcount.

2024-25: Source: CA Osasuna2023-24: Source: CA Osasuna2022-23: Source: CA Osasuna2021-22: Sources: CA Osasuna, CA Osasuna2020-21: Source: CA Osasuna

League figures, wage bills, budgets and public money 11 records
SeasonTV moneySquad cost limitSource
2025-26€54.5mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€48.1mpaid€51.9mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€51.0mpaid€47.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€49.1mpaid€52.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€50.8mpaid€56.2mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Public money, season or yearTotalRecords
2024€9,000awarded2
  • 20 May 2024€4,500awarded from SERVICIO NAVARRO DE EMPLEO - NAFAR LANSARE: Subvenciones para favorecer la inserción laboral de personas con discapacidad en el mercado ordinario de trabajo. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 24 April 2024€4,500awarded from SERVICIO NAVARRO DE EMPLEO - NAFAR LANSARE: Subvenciones para favorecer la inserción laboral de personas con discapacidad en el mercado ordinario de trabajo. Source: Base de Datos Nacional de Subvenciones (IGAE)

Where Osasuna has played

1216-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-271LaLiga
  2. 2025-261LaLiga
  3. 2024-251LaLiga
  4. 2023-241LaLiga
  5. 2022-231LaLiga
  6. 2021-221LaLiga
  7. 2020-211LaLiga
  8. 2019-201LaLiga
  9. 2018-192Segunda División, champions
  10. 2017-182Segunda División
  11. 2016-171LaLiga, relegated
Sources7

Also on Wikidata (Q10286).

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