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39°56′ N 0°07′ W

Villarreal CF B

Tier 3Primera Federación, Grupo 2Vila-real, Comunitat Valenciana, SpainOn the globe

Reserve side of Villarreal CF

Founded
1999
Ground
Ciudad Deportiva del Villarreal Club de Fútbol5,000 seats · opened 2003

Who owns Villarreal CF B

Reserve side of Villarreal CF, fielded by the same entity.

Owned by investorsOwner based at home: Spain

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

Villarreal B’s finances

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

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 B has played

2316-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-273Primera Federación, Grupo 2
  2. 2025-263Primera Federación, Grupo 2
  3. 2024-253Primera Federación, Grupo 2
  4. 2023-242Segunda División, relegated
  5. 2022-232Segunda División
  6. 2021-223Primera Federación, Grupo 2, promoted
  7. 2020-213Segunda División B, Grupo 3-B
  8. 2019-203Segunda División B, Grupo 3
  9. 2018-193Segunda División B, Grupo 3
  10. 2017-183Segunda División B, Grupo 3
  11. 2016-173Segunda División B, Grupo 3
Sources9

Also on Wikidata (Q1094113).

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