Académica de Coimbra B
Tier 6Divisão de Honra da AF CoimbraCoimbra, PortugalOn the globe
Reserve side of Académica de Coimbra
- Ground
- Academia Briosa Xxi - Campo Nº 1
Who owns Académica de Coimbra B
Second team of Académica de Coimbra, entered by Académica de Coimbra's sports company ("Académica/Oaf Sduq B").
Company, owner not identified
As of October 2026Medium confidenceSources: Federação Portuguesa de Futebol, Federação Portuguesa de Futebol
The club’s members’ association is Associação Académica de Coimbra – Organismo Autónomo de Futebol (NIPC 500065292).
Académica B’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- Equity
- −€4.68m
- accounts, 2025-26
- Public money
- €137k
- paid, 2021, 3 records
The accounts
Associação Académica de Coimbra/OAF, SDUQ, Lda, the entity that fields the team · 2021-22 to 2025-26
| Line | 2025-26Tier 3 · audited | 2024-25Tier 3 · audited | 2023-24Tier 3 · audited | 2022-23Tier 3 · audited | 2021-22Tier 2 · audited |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | €170k | €35.6k | €41.6k | €12.4k | €56k |
| Matchday | €150k1 | €35.6k1 | €39.1k1 | €11.6k1 | €39.4k1 |
| Subsidies | €56k | €79.2k | €97.8k | €59.2k | €236k |
| Other revenue | €455k | €717k | €314k | €3.38m | €1.48m |
| Staff costs | €574k | €537k | €603k | €807k | €2.37m |
| Wage bill | €405k2 | €379k2 | €404k2 | €615k2 | €1.80m2 |
| Other operating costs | €487k | €435k | €468k | €317k | €435k |
| Other depreciation | €1,004 | €729 | €729 | €0 | €185 |
| Operating result | −€611k | −€413k | −€774k | €1.75m | −€1.54m |
| Financial result | −€32.5k3 | −€28.1k4 | −€18.8k5 | −€153k3 | −€72.1k5 |
| Result before tax | −€644k | −€441k | −€792k | €1.60m | −€1.61m |
| Income tax | €2,084 | €0 | €0 | €0 | €0 |
| Net result | −€646k | −€441k | −€792k | €1.60m | −€1.61m |
| Balance sheet | |||||
| Total assets | €537k | €551k | €849k | €1.12m | €1.57m |
| Non-current assets | €13.2k | €11.6k | €11k | €9,423 | €9,029 |
| Property and equipment | €825 | €729 | €1,458 | — | €0 |
| Current assets | €524k | €540k | €838k | €1.11m | €1.56m |
| Cash | €6,892 | €40k | €57.9k | €75.7k | €9,396 |
| Equity | −€4.68m | −€4.00m | −€3.49m | −€2.47m | −€10.6m |
| Share capital | €500k | €500k | €500k | €500k | €500k |
| Liabilities | €5.21m | €4.55m | €4.34m | €3.59m | €12.1m |
| Non-current liabilities | €1.91m | €2.39m | €2.55m | €2.80m | €336k |
| Current liabilities | €3.30m | €2.16m | €1.79m | €795k | €11.8m |
| Provisions | — | — | — | €0 | €336k6 |
| Financial debt | €174k7 | €179k8 | €185k9 | €239k10 | €1.09m11 |
| Tax and social security debt | €1.60m12 | €1.83m13 | €2.04m14 | €2.07m15 | €1.82m16 |
| Shareholder loans | €2.22m17 | €1.35m17 | €705k17 | — | — |
| Cash flow | |||||
| Cash from operations | −€774k | −€595k | −€293k | €106k18 | −€547k |
| Cash from investing | −€2,559 | €019 | €019 | €019 | €019 |
| Cash from financing | €743k | €577k | €275k | −€39.5k | €546k |
| Net change in cash | −€33.1k | −€17.9k | −€17.8k | €66.3k | −€1,450 |
| Money from owners | |||||
| Owner contributions | €6.55m20 | €6.55m20 | €6.55m20 | €6.55m21 | — |
| Transfers and people | |||||
| Employees | 2222 | 2323 | 2524 | — | — |
Notes on 24 figures, in the accounts’ own words
- Matchday: Bilhetes de jogo (notes, whole euros)
- Wage bill: Salários (notes, whole euros)
- Financial result: Juros e gastos similares suportados (mostly late-payment interest)
- Financial result: Juros e gastos similares suportados (late-payment interest)
- Financial result: Juros e gastos similares suportados
- Provisions: Provisões, non-current (tax and labour lawsuits)
- Financial debt: Financiamentos obtidos: €135,489.58 non-current + €38,695.50 current
- Financial debt: Financiamentos obtidos: €151,141.53 non-current + €28,260.91 current
- Financial debt: Financiamentos obtidos: €179,402.44 non-current + €5,217.36 current
- Financial debt: Financiamentos obtidos: €185,054.58 non-current + €53,744.12 current
- Financial debt: Financiamentos obtidos, current (none non-current)
- Tax and social security debt: Estado e outros entes públicos: €1,121,740.29 non-current + €475,962.63 current
- Tax and social security debt: Estado e outros entes públicos: €1,505,066.76 non-current + €324,264.16 current
- Tax and social security debt: Estado e outros entes públicos: €1,667,776.68 non-current + €373,950.06 current
- Tax and social security debt: Estado e outros entes públicos: €1,830,486.60 non-current + €239,705.37 current
- Tax and social security debt: Estado e outros entes públicos, current (none non-current)
- Shareholder loans: Outras dívidas a pagar – AAC/OAF (sócio), current
- Cash from operations: read as 105 861,92 in the 2023/2024 report's comparative; the boxed figure in this report's scan is indistinct, and operating + financing = the printed net change
- Cash from investing: no investing flows shown
- Owner contributions: Outros instrumentos de capital próprio
- Owner contributions: Outros instrumentos de capital próprio, created this season
- Employees: average: 14 players and coaching staff, 8 others
- Employees: average: 15 players and coaching staff, 8 others
- Employees: average: 18 players and coaching staff, 7 others
2025-26: Source: Associação Académica de Coimbra/OAF, SDUQ, Lda2024-25: Source: Associação Académica de Coimbra/OAF, SDUQ, Lda2023-24: Source: Associação Académica de Coimbra/OAF, SDUQ, Lda2022-23: Sources: Associação Académica de Coimbra/OAF, SDUQ, Lda, Associação Académica de Coimbra/OAF, SDUQ, Lda2021-22: Source: Associação Académica de Coimbra/OAF, SDUQ, Lda
League figures, wage bills, budgets and public money 5 records
| Budgets and other plans | Tier | Revenue | Staff costs | Net result | Equity | What it is |
|---|---|---|---|---|---|---|
| 2025-26 | 3 | €375k | Budget filed with the federation Source: Diário de Coimbra | |||
| 2025-26 | 3 | Budget filed with the federation Source: Diário de Coimbra |
| Public money, season or year | Total | Records |
|---|---|---|
| 2021 | €137kpaid | 3 |
- 2021€100kpaid from Município de Coimbra: Requalificação do piso desportivo do Pavilhão Jorge Anjinho.. Source: Inspeção-Geral de Finanças
- 2021€24.8kpaid from Instituto do Emprego e Formação Profissional, I.P.: Atribuição de um apoio ao empregador na fase de regresso dos seus trabalhadores à prestação normal de trabalho e de normalização da atividade empresarial, a conceder pelo IEFP, IP, através de duas modalidades de apoio: 1) Apoio no valor de uma retribuição mínima mensal garantida (RMMG) por trabalhador abrangido pelo apoio extraordinário à manutenção de contrato de trabalho ou pelo plano extraordin. Source: Inspeção-Geral de Finanças
- 2021€12kpaid from Município de Coimbra: Apoio à atividade desportiva referente à época 2020/2021 ao abrigo do Regulamento Municipal de Apoio ao Desporto. Source: Inspeção-Geral de Finanças
Sources8
- Associação Academica de Coimbra-Organismo Autonomo de Futebol – Racius Racius, Database. Checked 4 October 2026.
- Associação Académica de Coimbra - Organismo Autónomo de Futebol, Sduq, Lda – Racius Racius, Database. Checked 4 October 2026.
- Centro de Resultados – Campeonato Distrital Divisão Honra F11 2026-2027 Federação Portuguesa de Futebol, Federation. Checked 3 October 2026.
- Centro de Resultados – Liga Portugal Meu Super 2026-2027 Federação Portuguesa de Futebol, Federation. Checked 3 October 2026.
- Liga Portugal team record: Associação Académica de Coimbra/OAF, SDUQ, Lda Liga Portugal, League. Checked 4 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- 2026–27 Liga Portugal 2 Wikipedia (en), Wikipedia / Wikidata. Checked 3 October 2026.
