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.
- 98.7%controls
Villarreal B’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- 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
| Line | 2024-25Tier 1 · audited | 2023-24Tier 1 · audited | 2022-23Tier 1 · audited | 2021-22Tier 1 · audited | 2020-21Tier 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 |
| Employees | 26874 | 30174 | 35274 | 38874 | 33474 |
| Players | 17875 | 21475 | 19275 | 23475 | 19575 |
Notes on 75 figures, in the accounts’ own words
- TV money: Note 13.1, LaLiga criteria: central rights (RDL 5/2015) €58,263,045 and UEFA market pool €1,587,002.
- TV money: Note 13.1, LaLiga criteria.
- UEFA money: European competitions market pool (note 13.1), included in revenue-tv.
- UEFA money: UEFA competitions (note 13.1, under competition income).
- Matchday: Note 13.1, LaLiga criteria: competitions €1,442,107, members and season tickets €5,405,088.
- 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.
- 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.
- 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.
- 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.
- Sponsorship: Publicidad (note 13.1).
- Commercial: Shop sales €1,363,259 and other €743,974 (note 13.1).
- Commercial: Shop sales €1,307,246.88 and other €1,027,456.02 (note 13.1).
- Commercial: Shop sales €1,540,698.67 and other €1,084,313.64 (note 13.1).
- Commercial: Shop sales €978,674.35 and other €808,000 (note 13.1).
- Commercial: Shop sales €599,997.27 and other €423,000 (note 13.1).
- Other revenue: Ingresos accesorios y otros de gestión corriente; per note 13.1 the accounts show shop sales here, so they overlap revenue-commercial.
- Other revenue: Ingresos accesorios y otros de gestión corriente.
- 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.
- 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.
- 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.
- Player sales: Gain on disposal of player registrations, net of book value (resultados por enajenaciones).
- Wage bill: Sueldos, salarios y asimilados.
- 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).
- 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).
- 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).
- 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).
- 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).
- Travel: Desplazamientos, from the LaLiga-format income statement.
- Player amortisation: Players' registration rights (note 7.1); the LaLiga-format statement shows €25,560,952.
- Player amortisation: Players' registration rights, from the LaLiga-format income statement (registrable €23,215,650, non-registrable €430,628).
- Player amortisation: Players' registration rights (note 13.2: registrable €26,228,341.83, non-registrable €469,108.00).
- Player amortisation: Players' registration rights (note 13.2: registrable €34,129,686.98, non-registrable €1,482,568.72).
- Player amortisation: Players' registration rights (note 13.2: registrable €28,826,118.11, non-registrable €1,406,908).
- 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.
- 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.
- 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).
- Player registrations (book value): Net book value of players' registration rights (note 7.2.3).
- Property and equipment: Inmovilizado material; investment property of €2,845,418.04 is shown apart.
- Property and equipment: Inmovilizado material; investment property of €2,855,756.38 is shown apart.
- Transfer fees receivable: Sports entities owing for transfers and loans, from the LaLiga-format balance sheet; part of deudores varios (€136,457,014.31).
- Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€83,229,622.40).
- Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€120,057,237.96).
- Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€33,050,975.32).
- Transfer fees receivable: Sports entities owing, from the LaLiga-format balance sheet; part of deudores varios (€49,337,698.75).
- Equity: Fondos propios €83,389,238.18; capital grants €670,547.24.
- Equity: Fondos propios €69,677,989.62; capital grants €831,069.66.
- Equity: Fondos propios €83,799,226.90; capital grants €868,519.13.
- Equity: Fondos propios; no capital grants.
- Financial debt: LaLiga Impulso (CVC) participating loans outstanding (note 9).
- 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.
- 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).
- 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.
- Tax and social security debt: Short-term: VAT €10,422,443.45, withholding €3,422,590.91, Social Security €645,074.04.
- Tax and social security debt: VAT €1,175,636.39, withholding €3,640,510.63, Social Security €348,156.95.
- 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.
- Tax and social security debt: VAT €1,776,644.52, withholding €4,116,637.96, Social Security €351,588.78.
- Tax and social security debt: VAT €214,967.73, withholding €4,805,459.92, Social Security €325,648.56.
- 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.
- Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €6,083,983 and short-term €21,463,499.
- Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €16,505,110 and short-term €29,796,283.
- Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €21,402,902 and short-term €29,962,025.
- Transfer fees payable: From the LaLiga-format balance sheet: sports entities, long-term €15,081,940 and short-term €29,386,509.
- Shareholder loans: €19m participating loan shown as long-term debt to group companies; repaid in July 2023 (note 9).
- Transfer fees received: Gross sale price of 13 players' registrations (note 7.2.2).
- Transfer fees received: Gross sale price of 7 players' registrations (note 7.2.2).
- Transfer fees received: Gross sale price of 9 players' registrations (note 7.2.2).
- Transfer fees received: Gross sale price of 5 players' registrations (note 7.2.2).
- Transfer fees received: Gross sale price of 8 players' registrations (note 7.2.2).
- Transfer fees paid: Additions to players' registration rights: price €58,120,775.11 and intermediaries' fees €2,000,000 (note 7.2).
- Transfer fees paid: Additions to players' registration rights: price €14,498,540.47 and intermediaries' fees €7,090,000 (note 7.2).
- Transfer fees paid: Additions to players' registration rights: price €10,938,951.24 and intermediaries' fees €1,657,205.48 (note 7.2).
- Transfer fees paid: Additions to players' registration rights: price €49,194,041.03 and intermediaries' fees €7,300,000 (note 7.2).
- Transfer fees paid: Additions to players' registration rights: price €45,610,083.22 and intermediaries' fees €1,500,000 (note 7.2).
- Employees: Average headcount.
- 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
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €173.1mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €57.8mpaid | €135.9mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €63.3mpaid | €143.9mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €62.6mpaid | €151.2mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €67.9mpaid | €159.3mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
Where Villarreal B has played
Season by season
- 2026-273Primera Federación, Grupo 2
- 2025-263Primera Federación, Grupo 2
- 2024-253Primera Federación, Grupo 2
- 2023-242Segunda División, relegated
- 2022-232Segunda División
- 2021-223Primera Federación, Grupo 2, promoted
- 2020-213Segunda División B, Grupo 3-B
- 2019-203Segunda División B, Grupo 3
- 2018-193Segunda División B, Grupo 3
- 2017-183Segunda División B, Grupo 3
- 2016-173Segunda División B, Grupo 3
Sources9
- Calendario Primera Federación 2026/2027, Grupo 2 Real Federación Española de Fútbol, Federation, 29 June 2026. Checked 3 October 2026.
- LaLiga EA Sports: clubes LaLiga, League. Checked 3 October 2026.
- GES controla el 75% del Celta, según el Registro Mercantil La Voz de Galicia, News, 19 November 2023. Checked 3 October 2026.
- Relación de S.A.D. de fútbol Consejo Superior de Deportes, Regulator. Checked 3 October 2026.
- Ciudad Deportiva del Villarreal Club de Fútbol Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Primera Federación 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Tercera Federación - Grupo VI 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Villarreal Club de Fútbol "B" Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q1094113).
