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43°16′ N 2°01′ W

Real Sociedad B

Tier 2Segunda DivisiónDonostia/San Sebastián, País Vasco, SpainOn the globe

Reserve side of Real Sociedad

Founded
1951
Ground
Instalaciones de Zubieta2,500 seats
Website
realsociedad.com
Fields the teamReal Sociedad de Fútbol, S.A.D.Sociedad anónima

Who owns Real Sociedad B

Reserve side of Real Sociedad, fielded by the same entity.

No single controlling owner

As of 2026High confidenceSource: Wikipedia (es)

Real Sociedad B’s finances

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

Revenue€126.5m2024-25
Staff costs€97.6m2024-25
Net result€17.0m2024-25
TV money from the league€67.8m2024-25
Equity
€92.7m
accounts, 2024-25
Squad cost limit
€128.3m
maximum, 2025-26

The accounts

Real Sociedad de Fútbol, S.A.D., 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€126.5m€160.5m€111.1m€113.1m€87.2m
TV money€69.0m€78.3m1€66.0m€75.1m€61.7m2
UEFA money€20.1m3€44.5m4€15.2m3€9.10m3€12.0m5
Matchday€18.3m6€17.0m7€13.0m8€15.5m9€1.56m10
Sponsorship€5.98m11€5.59m12€4.78m13€4.78m14€3.92m15
Commercial€13.2m16€15.2m17€12.1m18€8.65m19€7.99m20
Subsidies€1.27m€1.37m€1.03m€968k€951k
Other revenue€11.3m21€10.1m21€3.90m21€5.24m21€2.41m21
Player sales€63.2m22€7.37m23€47.8m24€10.1m25€14.2m26
Staff costs€97.6m€103.7m€93.8m€92.2m€70.7m
Wage bill€91.6m27€98.5m28€89.7m29€88.6m30€67.5m31
Players' wages€81.4m32€89.5m33€82.0m34€82.9m35€63.2m36
Other operating costs€56.0m37€43.6m€34.5m€25.5m€18.4m38
Travel€6.77m€6.47m€3.46m€2.91m€3.08m
Player amortisation€23.2m€18.9m€20.1m€17.5m€17.2m
Other depreciation€5.25m€5.26m€5.28m€5.01m€5.15m
Operating result€16.7m€2.87m€7.52m−€5.74m−€6.14m
Financial result−€1.25m−€1.67m−€1.77m−€371k−€821k
Result before tax€15.5m€1.20m€5.75m−€6.11m−€6.96m
Income tax−€1.51m€0€0−€1.81m39−€2.36m39
Net result€17.0m€1.20m€5.75m−€4.30m−€4.60m
Balance sheet
Total assets€303.9m€259.6m€274.1m€229.3m€189.3m
Non-current assets€262.7m€206.7m€214.6m€183.6m€160.2m
Player registrations (book value)€80.6m€57.1m€63.2m€64.9m€51.3m
Property and equipment€107.5m€97.5m€89.1m€82.7m€79.2m
Current assets€41.2m€52.9m€59.5m€45.7m€29.1m
Transfer fees receivable€72.9m40€45.7m41€55.3m42€24.9m43€17.7m44
Cash€6.39m€12.6m€27.5m€9.44m€3.13m
Equity€92.7m45€77.9m46€75.5m47€71.5m48€77.5m49
Share capital€6.72m€6.72m€6.72m€6.72m€6.72m
Liabilities€211.2m€181.7m€198.6m€157.8m€111.8m
Non-current liabilities€119.1m€100.4m€107.3m€72.1m€26.0m
Current liabilities€92.0m€81.2m€91.3m€85.7m€85.9m
Provisions€1.74m€1.74m———
Financial debt€113.5m50€93.7m51€89.2m52€53.1m53€33.4m54
Tax and social security debt€3.61m55€4.02m56€2.04m57€2.40m57€1.77m57
Transfer fees payable——€29.2m58€34.8m59€16.4m60
Cash flow
Cash from operations−€11.6m−€578k−€10.8m€5.43m€709k
Cash from investing−€5.40m−€19.2m−€7.85m−€20.1m€4.07m
Cash from financing€10.7m€4.90m€36.7m€21.0m−€11.3m
Net change in cash−€6.24m−€14.9m€18.1m61€6.31m−€6.53m
Transfers and people
Transfer fees paid€49.4m62€23.5m63€31.7m64€32.4m65€21.4m66
Employees392.0167370.568335.9569308.7470283.9470
Players23.687123.837124.227123.947124.3271
Notes on 71 figures, in the accounts’ own words
  1. TV money: Includes the UEFA market pool (€6,706,780).
  2. TV money: Derechos de retransmisión per note 13.5; the income statement shows €66,102,386.89, including €4,409,000 that the note counts as competition income.
  3. UEFA money: European competition income, under competition income (note 13.5).
  4. UEFA money: European competition income under competition income (note 13.5); the €6,706,780 market pool is in revenue-tv.
  5. UEFA money: European competition income, under competition income in note 13.5.
  6. Matchday: LaLiga €2,551,307.24, Copa del Rey €561,717.91, other competitions and friendlies €64,664.76, season tickets €15,117,290.85 (note 13.5); European competition income is in revenue-uefa.
  7. Matchday: LaLiga €2,337,074.36, Copa del Rey €149,384.91, other competitions and friendlies €146,085.32, season tickets €14,345,860.83 (note 13.5); European competition income is in revenue-uefa.
  8. Matchday: LaLiga €2,156,293.96, Copa del Rey €11,023.64, other competitions and friendlies €30,690.32, season tickets €10,846,239.38 (note 13.5); European competition income is in revenue-uefa.
  9. Matchday: LaLiga €1,478,722.15, Copa del Rey €5,578.51, other competitions and friendlies €34,202.47, season tickets €14,007,308.82 (note 13.5); European competition income is in revenue-uefa.
  10. Matchday: Supercopa €1,550,000 and season tickets €7,090.91 (note 13.5); matches behind closed doors; European competition income is in revenue-uefa.
  11. Sponsorship: Ingresos de publicidad; a further €7,459,918.33 of sponsorship is inside commercial revenue (note 13.5).
  12. Sponsorship: Ingresos de publicidad; a further €8,160,203.38 of sponsorship is inside commercial revenue (note 13.5).
  13. Sponsorship: Ingresos de publicidad; a further €5,868,057.02 of sponsorship is inside commercial revenue (note 13.5).
  14. Sponsorship: Ingresos de publicidad; a further €4,439,809.08 of sponsorship is inside commercial revenue (note 13.5).
  15. Sponsorship: Ingresos de publicidad; a further €4,308,809.08 of sponsorship (main sponsor and stadium naming right) is inside commercial revenue (note 13.5).
  16. Commercial: Ingresos comerciales: merchandise sales €4,536,177.86, sponsorship €7,459,918.33, other €1,154,639.05 (note 13.5).
  17. Commercial: Ingresos comerciales: merchandise sales €5,746,722.62, sponsorship €8,160,203.38, other €1,324,872.30 (note 13.5).
  18. Commercial: Ingresos comerciales: merchandise sales €4,710,617.54, sponsorship €5,868,057.02, other €1,496,145.99 (note 13.5).
  19. Commercial: Ingresos comerciales: merchandise sales €3,693,287.97, sponsorship €4,439,809.08, other €518,666.26 (note 13.5).
  20. Commercial: Ingresos comerciales: merchandise sales €3,680,441.83 and sponsorship €4,308,809.08 (note 13.5).
  21. Other revenue: Ingresos accesorios y otros de gestión corriente.
  22. Player sales: Gain on player transfers net of book value (resultados por enajenación, traspaso de jugadores, note 13.7). The heading, with −€2,500 of other items, is €63,159,049.80.
  23. Player sales: Gain on player transfers net of book value (resultados por enajenación, traspaso de jugadores, note 13.7). The heading, with −€512,962.95 of other items, is €6,856,357.99.
  24. Player sales: Gain on player transfers net of book value (resultados por enajenación, traspaso de jugadores, note 13.7). The heading, with €653,532.87 of loan fees and −€1,785,000 of other items, is €46,713,746.61.
  25. Player sales: Gain on player transfers net of book value (resultados por enajenación, traspaso de jugadores, note 13.7). The heading, with €3,290,000 of loan fees and €3,036,197 of other items, is €16,381,197.
  26. Player sales: Gain on player transfers net of book value (resultados por enajenación, traspaso de jugadores, note 13.7). The heading, with €420,000 of loan fees, is €14,646,175.43.
  27. Wage bill: Sporting €81,367,542.31, non-sporting €10,218,322.44.
  28. Wage bill: Sporting €89,511,835.44, non-sporting €9,016,914.51.
  29. Wage bill: Income statement headings: sporting €82,339,817.03, non-sporting €7,352,065.62.
  30. Wage bill: Income statement headings: sporting €83,193,259.37, non-sporting €5,423,625.07.
  31. Wage bill: Sporting €63,170,364.21, non-sporting €4,317,334.83.
  32. Players' wages: Sueldos y salarios plantilla deportiva, all sporting staff (not only the registrable squad), including bonuses €2,394,922.30; social security excluded (note 13.2).
  33. Players' wages: Sueldos y salarios plantilla deportiva, all sporting staff (not only the registrable squad), including bonuses €6,738,885.51; social security excluded (note 13.2).
  34. Players' wages: Sueldos y salarios plantilla deportiva per note 13.2 (wages €77,083,956.65, bonuses €4,959,121.50): all sporting staff, social security excluded. The note shows €296,738.88 of the income statement's sporting wages heading (€82,339,817.03) under social charges; LaLiga's registrable squad cost is €72,045,888.87 (note 21.2.2).
  35. Players' wages: Sueldos y salarios plantilla deportiva per note 13.2 (wages €78,058,431.76, severance €1,915,000, bonuses €2,940,059.61): all sporting staff, social security excluded. The note shows €279,768 of the income statement's sporting wages heading (€83,193,259.37) under social charges.
  36. Players' wages: Sueldos y salarios plantilla deportiva, all sporting staff (not only the registrable squad), including bonuses €4,024,927.66; social security excluded (note 13.2).
  37. Other operating costs: Includes a €13,454,293.54 impairment of a sponsor's receivable (note 8.1.4).
  38. Other operating costs: Includes €850,000 of impairment of trade receivables.
  39. Income tax: Tax income.
  40. Transfer fees receivable: Long-term credits from sales of player registrations €51,344,541.63 (note 8.1.2; includes €428,870.72 from the FIFA clearing house and €250,000 from a non-club) and short-term sports entities for transfers and loans €21,548,465.69 (note 8.1.3).
  41. Transfer fees receivable: Long-term credits from sales of player registrations €28,702,386.87 (note 8.1.2) and short-term sports entities for transfers and loans €16,948,601.15 (note 8.1.3).
  42. Transfer fees receivable: Entidades deportivas deudoras in the LaLiga net-debt note (note 21.2.3): long-term credits from player sales (note 8.1.2) and short-term sports entities for transfers and loans €20,170,535.75 (note 8.1.3).
  43. Transfer fees receivable: Entidades deportivas deudoras in the LaLiga net-debt note (note 21.2.3): long-term credits from player sales €6,478,636.36 (note 8.1.2) and short-term sports entities for transfers and loans €18,458,575.93 (note 8.1.3).
  44. Transfer fees receivable: Long-term credits from sales of player registrations €6,579,512.36 (note 8.1.2) and short-term sports entities for transfers and loans €11,079,512.36 (note 8.1.3).
  45. Equity: Fondos propios €79,716,615.74; capital grants €13,009,335.39.
  46. Equity: Fondos propios €63,473,392.41; capital grants €14,399,904.75.
  47. Equity: Fondos propios €62,276,556.64; capital grants €13,204,712.63.
  48. Equity: Fondos propios €56,528,627.94; capital grants €14,937,077.94.
  49. Equity: Fondos propios €60,829,844.81; capital grants €16,650,298.08.
  50. Financial debt: LaLiga Impulso (CVC) participating loan €97,328,122.65 and short-term bank debt €16,194,051.70 (note 8.2).
  51. Financial debt: LaLiga Impulso (CVC) participating loan €82,428,167.54 and bank debt €11,289,491.11 (long-term €2,133,456.85, short-term €9,156,034.26) (note 8.2).
  52. Financial debt: LaLiga Impulso (CVC) participating loan €71,885,156.50 (long-term, note 8.2) and bank loans €17,333,942.80 (long-term €8,120,504.44, short-term €9,213,438.36). The LaLiga net-debt note also lists €1,855,503.46 of short-term debts to sports entities.
  53. Financial debt: LaLiga Impulso (CVC) participating loan €41,168,960.80 (long-term, note 8.2) and bank loans €11,979,535.42 (long-term €8,615,761.32, short-term €3,363,774.10). The LaLiga net-debt note also lists €1,254,132.60 of short-term debts to sports entities.
  54. Financial debt: Bank loans: long-term €11,876,152.59, short-term €21,497,395.26 (note 8.2).
  55. Tax and social security debt: VAT €2,238,500.68, income-tax withholding €490,390.51, Social Security €885,311.03.
  56. Tax and social security debt: VAT €2,343,258.51, income-tax withholding €1,199,746.24, Social Security €475,829.16.
  57. Tax and social security debt: Otras deudas con las Administraciones Públicas.
  58. Transfer fees payable: Debts to clubs for transfers and loans, from the LaLiga net-debt note (note 21.2.3): long-term €17,620,767.12, short-term €11,615,908.22.
  59. Transfer fees payable: Debts to clubs for transfers and loans, from the LaLiga net-debt note (note 21.2.3): long-term €15,375,000, short-term €19,474,628.03.
  60. Transfer fees payable: Debts to sports entities for transfers and loans, from the LaLiga net-debt note (note 21.2.3, whole euros): long-term €3,025,000, short-term €13,406,344.
  61. Net change in cash: The three flows add up to €412 more (exchange differences, not shown as a line).
  62. Transfer fees paid: Additions to players' registration rights: price €45,757,895, intermediation €3,147,000, other €531,589.04 (note 5).
  63. Transfer fees paid: Additions to players' registration rights: price €17,510,000, intermediation €2,150,000, other €3,821,267.50 (note 5).
  64. Transfer fees paid: Additions to players' registration rights: price €29,651,578.34, intermediation €1,975,380.94, other €40,315.06 (note 5).
  65. Transfer fees paid: Additions to players' registration rights: price €28,162,500, intermediation €910,000, other €3,312,215.73 (note 5).
  66. Transfer fees paid: Additions to players' registration rights: price €16,159,861.56, intermediation €1,550,000, other €3,724,529.42 (note 5).
  67. Employees: Average headcount (389.64 without and 2.37 with a disability).
  68. Employees: Average headcount (366.60 without and 3.90 with a disability).
  69. Employees: Average headcount (334.20 without and 1.75 with a disability, note 17.1).
  70. Employees: Average headcount (note 17.1).
  71. Players: Average first-team headcount.

2024-25: Source: Real Sociedad2023-24: Sources: Real Sociedad, Real Sociedad, Real Sociedad, Real Sociedad2022-23: Sources: Real Sociedad, Real Sociedad, Real Sociedad2021-22: Sources: Real Sociedad, Real Sociedad, Real Sociedad2020-21: Sources: Real Sociedad, Real Sociedad, Real Sociedad

League figures, wage bills, budgets and public money 9 records
SeasonTV moneySquad cost limitSource
2025-26€128.3mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€67.8mpaid€159.3mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€70.7mpaid€124.7mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€65.1mpaid€134.2mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€69.4mpaid€127.7mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)

Where Real Sociedad B has played

2316-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-272Segunda División
  2. 2025-262Segunda División
  3. 2024-253Primera Federación, Grupo 1, promoted
  4. 2023-243Primera Federación, Grupo 1
  5. 2022-233Primera Federación, Grupo 2
  6. 2021-222Segunda División, relegated
  7. 2020-213Segunda División B, Grupo 2-A, promoted
  8. 2019-203Segunda División B, Grupo 2
  9. 2018-193Segunda División B, Grupo 2
  10. 2017-183Segunda División B, Grupo 2
  11. 2016-173Segunda División B, Grupo 2
Sources7

Also on Wikidata (Q1067750).

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