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39°57′ N 0°06′ W

Villarreal CF

Tier 1LaLigaVila-real, Comunitat Valenciana, SpainOn the globe

Founded
10 March 1923
Ground
Estadio de la Cerámica24,891 seats · opened 1923
Full name
Villarreal Club de Fútbol

Who owns Villarreal CF

Villarreal CF is controlled by Roig family (Fernando Roig), who holds 98.7%.

Owned by investorsOwner based at home: Spain

From the pitch to the top

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

Fields the first teamVillarreal Club de Fútbol, S.A.D.Sociedad anónima, Spain

Villarreal’s finances

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

Against its tier

Villarreal's revenue of €95.4m is the 9th highest of the 20 LaLiga clubs with published accounts

In 2024-25 it spent €1.20 on staff for every €1 of revenue; the typical LaLiga club spent €0.73.

  • Villarreal
  • 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. Villarreal: Reported revenue €95.4m; player-sale gains already excluded. The scales are logarithmic.

Revenue€95.4m2024-25
Staff costs€114.1m2024-25
Net result€13.7m2024-25
TV money from the league€57.8m2024-25
Equity
€84.1m
accounts, 2024-25
Squad cost limit
€173.1m
maximum, 2025-26

The accounts

Villarreal Club de Fútbol, S.A.D., the entity that fields the team · 2020-21 to 2024-25

Line2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited2020-21Tier 1 · audited
Profit and loss
Revenue€95.4m€119.7m€111.6m€178.2m€124.0m
TV money€59.9m1€69.6m2€68.9m2€68.6m2€73.8m2
UEFA money€1.59m3€20.6m4€11.9m4€83.6m4€31.5m4
Matchday€6.85m5€6.77m6€7.65m7€3.55m8€1.87m9
Sponsorship€28.1m10€21.2m10€21.7m10€21.2m10€15.7m10
Commercial€2.11m11€2.33m12€2.63m13€1.79m14€1.02m15
Subsidies€641k€499k€536k€308k€204k
Other revenue€4.98m16€8.07m17€12.4m17€4.49m17€4.26m17
Player sales€94.7m18€24.7m19€70.0m20€3.88m21€11.9m21
Staff costs€114.1m€108.1m€114.1m€116.6m€94.9m
Wage bill€109.9m22€104.3m22€110.1m22€112.5m22€91.5m22
Players' wages€97.6m23€95.4m24€99.0m25€97.6m26€79.0m27
Other operating costs€25.3m€28.3m€32.3m€27.9m€27.4m
Travel€2.62m28€3.81m28€3.70m28€4.44m28€3.27m28
Player amortisation€25.3m29€23.6m30€26.7m31€35.6m32€30.2m33
Operating result€19.3m−€15.1m€6.23m−€1.22m−€17.9m
Financial result−€294k−€945k−€1.91m−€461k−€52.2k
Result before tax€19.0m−€16.0m€4.32m−€1.68m−€17.9m
Income tax€5.28m−€1.90m€711k−€942k−€3.73m
Net result€13.7m−€14.1m€3.61m−€743k−€14.2m
Balance sheet
Total assets€325.8m€284.6m€314.8m€267.6m€198.0m
Non-current assets€170.4m€152.6m€149.7m€157.0m€134.7m
Player registrations (book value)€66.2m34€47.5m35€48.2m36€99.9m37€89.1m37
Property and equipment€24.8m38€24.7m38€23.2m38€21.0m39€17.5m39
Current assets€155.5m€131.9m€165.1m€110.6m€63.3m
Transfer fees receivable€127.5m40€72.4m41€111.1m42€25.2m43€39.7m44
Cash€17.6m€47.6m€44.2m€76.4m€13.4m
Equity€84.1m45€70.5m46€84.7m47€80.2m48€80.9m48
Share capital€69.6m€69.6m€69.6m€69.6m€69.6m
Liabilities€241.8m€214.0m€230.1m€187.4m€117.1m
Non-current liabilities€137.6m€119.7m€129.5m€82.0m€29.4m
Current liabilities€104.2m€94.4m€100.6m€105.4m€87.7m
Provisions€683k€683k€683k€3.18m€3.18m
Financial debt€108.6m49€110.3m50€83.6m51€48.1m52—
Tax and social security debt€14.5m53€5.16m54€4.81m55€6.24m56€5.35m57
Transfer fees payable€47.7m58€27.5m59€46.3m60€51.4m61€44.5m62
Shareholder loans——€19.0m63——
Cash flow
Cash from operations−€87.1m€14.8m€5.72m€72.9m€28.1m
Cash from investing€45.3m−€4.20m−€91.2m−€62.4m−€18.0m
Cash from financing€11.7m−€7.17m€53.3m€52.6m−€10.6m
Net change in cash−€30.0m€3.46m−€32.2m€63.0m−€499k
Transfers and people
Transfer fees received€114.2m64€24.1m65€117.8m66€5.77m67€27.0m68
Transfer fees paid€60.1m69€21.6m70€12.6m71€56.5m72€47.1m73
Employees2687430174352743887433474
Players1787521475192752347519575
Notes on 75 figures, in the accounts’ own words
  1. TV money: Note 13.1, LaLiga criteria: central rights (RDL 5/2015) €58,263,045 and UEFA market pool €1,587,002.
  2. TV money: Note 13.1, LaLiga criteria.
  3. UEFA money: European competitions market pool (note 13.1), included in revenue-tv.
  4. UEFA money: UEFA competitions (note 13.1, under competition income).
  5. Matchday: Note 13.1, LaLiga criteria: competitions €1,442,107, members and season tickets €5,405,088.
  6. Matchday: Note 13.1, LaLiga criteria: LaLiga matches €794,916.09, other competitions and friendlies €407,639.18, members and season tickets €5,562,795.63; UEFA income listed under competitions is in revenue-uefa.
  7. Matchday: Note 13.1, LaLiga criteria: LaLiga €714,595.03, Copa del Rey €80,561.98, other competitions and friendlies €2,209,330.83, members and season tickets €4,650,038.43; UEFA income listed under competitions is in revenue-uefa.
  8. Matchday: Note 13.1, LaLiga criteria: LaLiga €445,772.91, other competitions and friendlies €928,611.28, members and season tickets €2,171,571.58; UEFA income listed under competitions is in revenue-uefa.
  9. Matchday: Note 13.1, LaLiga criteria: other competitions and friendlies €145,920, members and season tickets €1,720,896.49; UEFA income listed under competitions is in revenue-uefa.
  10. Sponsorship: Publicidad (note 13.1).
  11. Commercial: Shop sales €1,363,259 and other €743,974 (note 13.1).
  12. Commercial: Shop sales €1,307,246.88 and other €1,027,456.02 (note 13.1).
  13. Commercial: Shop sales €1,540,698.67 and other €1,084,313.64 (note 13.1).
  14. Commercial: Shop sales €978,674.35 and other €808,000 (note 13.1).
  15. Commercial: Shop sales €599,997.27 and other €423,000 (note 13.1).
  16. Other revenue: Ingresos accesorios y otros de gestión corriente; per note 13.1 the accounts show shop sales here, so they overlap revenue-commercial.
  17. Other revenue: Ingresos accesorios y otros de gestión corriente.
  18. Player sales: Gain on disposal of player registrations, net of book value, intermediaries and third-party shares (resultados por enajenaciones), including €4.39m of contingent fees from earlier sales.
  19. Player sales: Gain on disposal of player registrations, net of book value (resultados por enajenaciones); the heading, with a €1,675,925.90 impairment line, is €26,425,833.79.
  20. Player sales: Gain on disposal of player registrations, net of book value (resultados por enajenaciones); the heading, after a €1,675,925.90 impairment, is €68,349,993.13.
  21. Player sales: Gain on disposal of player registrations, net of book value (resultados por enajenaciones).
  22. Wage bill: Sueldos, salarios y asimilados.
  23. Players' wages: Registrable (LaLiga) squad: employment contracts €89,347,776.48, image rights €1,066,500.06, collective bonuses €6,334,727.17, social security €872,560.04 (note 13.2).
  24. Players' wages: Registrable (LaLiga) squad: employment contracts €88,435,923.17, image rights €973,500, severance €3,501,514.66, collective bonuses €1,725,617.31, social security €717,690.79 (note 13.2).
  25. Players' wages: Registrable (LaLiga) squad: employment contracts €92,289,716.23, severance €1,475,695.85, collective bonuses €4,546,250.11, social security €731,048.72 (note 13.2).
  26. Players' wages: Registrable (LaLiga) squad: employment contracts €82,063,762.16, severance €2,539,024, collective bonuses €12,582,867.61, social security €378,379.87 (note 13.2).
  27. Players' wages: Registrable (LaLiga) squad: employment contracts €69,486,392.33, severance €180,000, other remuneration −€61,535, collective bonuses €9,030,780.77, social security €318,411.42 (note 13.2).
  28. Travel: Desplazamientos, from the LaLiga-format income statement.
  29. Player amortisation: Players' registration rights (note 7.1); the LaLiga-format statement shows €25,560,952.
  30. Player amortisation: Players' registration rights, from the LaLiga-format income statement (registrable €23,215,650, non-registrable €430,628).
  31. Player amortisation: Players' registration rights (note 13.2: registrable €26,228,341.83, non-registrable €469,108.00).
  32. Player amortisation: Players' registration rights (note 13.2: registrable €34,129,686.98, non-registrable €1,482,568.72).
  33. Player amortisation: Players' registration rights (note 13.2: registrable €28,826,118.11, non-registrable €1,406,908).
  34. Player registrations (book value): Net book value of players' registration rights (note 7.2.3); the balance-sheet heading, with purchase options, is €67,385,032.02.
  35. Player registrations (book value): Net book value of players' registration rights (note 7.2.3); the balance-sheet heading, with advances, is €48,949,627.62.
  36. Player registrations (book value): Players' registration rights: cost €132,167,194.98 less amortisation €82,258,264.98 and impairment €1,675,925.90 (note 7.2.3).
  37. Player registrations (book value): Net book value of players' registration rights (note 7.2.3).
  38. Property and equipment: Inmovilizado material; investment property of €2,845,418.04 is shown apart.
  39. Property and equipment: Inmovilizado material; investment property of €2,855,756.38 is shown apart.
  40. Transfer fees receivable: Sports entities owing for transfers and loans, from the LaLiga-format balance sheet; part of deudores varios (€136,457,014.31).
  41. Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€83,229,622.40).
  42. Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€120,057,237.96).
  43. Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€33,050,975.32).
  44. Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€49,337,698.75).
  45. Equity: Fondos propios €83,389,238.18; capital grants €670,547.24.
  46. Equity: Fondos propios €69,677,989.62; capital grants €831,069.66.
  47. Equity: Fondos propios €83,799,226.90; capital grants €868,519.13.
  48. Equity: Fondos propios; no capital grants.
  49. Financial debt: LaLiga Impulso (CVC) participating loans outstanding (note 9).
  50. Financial debt: LaLiga Impulso (CVC) participating loans outstanding (note 9). A €19m participating loan and a LaLiga loan were repaid in the year; €307,500 of LaLiga relegation aid is also held without fixed maturity.
  51. Financial debt: LaLiga Impulso (CVC) participating loans €81,802,662.83 and a LaLiga loan for the reserve team's league share €1,828,000 (note 9).
  52. Financial debt: Long-term 'other debts' (note 9): the LaLiga Impulso (CVC) participating loan and LaLiga relegation aid for the reserve team. The balance sheet also shows €1,287,730.12 of short-term bank debt that the notes do not list.
  53. Tax and social security debt: Short-term: VAT €10,422,443.45, withholding €3,422,590.91, Social Security €645,074.04.
  54. Tax and social security debt: VAT €1,175,636.39, withholding €3,640,510.63, Social Security €348,156.95.
  55. Tax and social security debt: VAT €638,870.15, withholding €3,746,581.59, Social Security €305,195.77, corporate income tax €119,499.05.
  56. Tax and social security debt: VAT €1,776,644.52, withholding €4,116,637.96, Social Security €351,588.78.
  57. Tax and social security debt: VAT €214,967.73, withholding €4,805,459.92, Social Security €325,648.56.
  58. Transfer fees payable: From the LaLiga-format balance sheet: clubs for transfers, long-term €18,261,935, and sports entities, short-term €29,445,025.
  59. Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €6,083,983 and short-term €21,463,499.
  60. Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €16,505,110 and short-term €29,796,283.
  61. Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €21,402,902 and short-term €29,962,025.
  62. Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €15,081,940 and short-term €29,386,509.
  63. Shareholder loans: €19m participating loan shown as long-term debt to group companies; repaid in July 2023 (note 9).
  64. Transfer fees received: Gross sale price of 13 players' registrations (note 7.2.2).
  65. Transfer fees received: Gross sale price of 7 players' registrations (note 7.2.2).
  66. Transfer fees received: Gross sale price of 9 players' registrations (note 7.2.2).
  67. Transfer fees received: Gross sale price of 5 players' registrations (note 7.2.2).
  68. Transfer fees received: Gross sale price of 8 players' registrations (note 7.2.2).
  69. Transfer fees paid: Additions to players' registration rights: price €58,120,775.11 and intermediaries' fees €2,000,000 (note 7.2).
  70. Transfer fees paid: Additions to players' registration rights: price €14,498,540.47 and intermediaries' fees €7,090,000 (note 7.2).
  71. Transfer fees paid: Additions to players' registration rights: price €10,938,951.24 and intermediaries' fees €1,657,205.48 (note 7.2).
  72. Transfer fees paid: Additions to players' registration rights: price €49,194,041.03 and intermediaries' fees €7,300,000 (note 7.2).
  73. Transfer fees paid: Additions to players' registration rights: price €45,610,083.22 and intermediaries' fees €1,500,000 (note 7.2).
  74. Employees: Average headcount.
  75. Players: Average sporting staff (personal deportivo).

2024-25: Source: Villarreal CF2023-24: Source: Villarreal CF2022-23: Source: Villarreal CF2021-22: Source: Villarreal CF2020-21: Source: Villarreal CF

League figures, wage bills, budgets and public money 9 records
SeasonTV moneySquad cost limitSource
2025-26€173.1mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€57.8mpaid€135.9mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€63.3mpaid€143.9mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€62.6mpaid€151.2mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€67.9mpaid€159.3mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)

Where Villarreal has played

116-1718-1920-2122-2324-2526-27
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. 2018-191LaLiga
  10. 2017-181LaLiga
  11. 2016-171LaLiga
Sources6

Also on Wikidata (Q12297).

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