CF Os Belenenses
Tier 3Liga 3, Série BLisboa, PortugalOn the globe
- Founded
- 1919
- Ground
- Estádio do Restelo19,856 seats · opened 1956
- Full name
- Clube de Futebol Os Belenenses
- Website
- osbelenenses.com
- Reserve side
- CF Os Belenenses B
Who owns CF Os Belenenses
The club fields its senior team through its single-quotaholder company (SDUQ); in August 2026 its president, standing for re-election, proposed forming a SAD with APEX as a minority shareholder while 'a maioria do capital nunca sairá do controlo do clube'.
Owned by its members
As of 24 August 2026Medium confidenceSources: Record, Federação Portuguesa de Futebol
The club’s members’ association is Clube de Futebol Os Belenenses (NIPC 500065438).
Changes of control
- 19 June 2023
Converted the club into a company.
Belenenses - Futebol, SDUQ Lda (NIPC 517572575), the company that fields CF Os Belenenses's first team in 2026-27, was incorporated on this date according to the registry data republished by racius; its founding club is Clube de Futebol Os Belenenses. Its legal form may have changed since (several clubs' companies were created as SDUQs in 2013 and later became SADs).
Medium confidenceSource: Racius
Belenenses’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
Against its tier
Belenenses's revenue of €537k is the highest of the 4 Liga 3 clubs with published accounts
In 2024-25 it spent €1.31 on staff for every €1 of revenue; the typical Liga 3 club spent €1.50.
- Belenenses
- Other Liga 3 clubs
Revenue4 clubs
Staff per €1 of revenue4 clubs
- Equity
- €25.3k
- accounts, 2024-25
- Public money
- €110k
- paid, 2025, 9 records
The accounts
Belenenses - Futebol, SDUQ Lda, the entity that fields the team · 2023-24 to 2024-25
| Line | 2024-25Tier 3 | 2023-24Tier 2 |
|---|---|---|
| Profit and loss | ||
| Revenue | €537k | €1.29m |
| TV money | €01 | €450k2 |
| League and federation distributions | €43.6k3 | €68.6k4 |
| UEFA money | €222k5 | — |
| Matchday | €110k6 | €137k7 |
| Sponsorship | €332k8 | €335k9 |
| Subsidies | €222k | — |
| Other revenue | €0 | €0 |
| Player sales | €49.3k10 | — |
| Staff costs | €703k | €932k |
| Wage bill | €613k11 | €770k11 |
| Players' wages | €558k12 | €704k13 |
| Other operating costs | €433k | €541k |
| Travel | €112k14 | €180k14 |
| Other depreciation | €9,439 | €124k15 |
| Operating result | −€432k | −€390k |
| Financial result | −€4616 | −€1016 |
| Result before tax | −€432k | −€391k |
| Income tax | €19.3k | €0 |
| Net result | −€451k | −€391k |
| Balance sheet | ||
| Total assets | €317k | €332k |
| Non-current assets | €24.3k | €33.8k |
| Property and equipment | €24.3k | €33.8k |
| Current assets | €293k | €298k |
| Cash | €87.7k | €140k |
| Equity | €25.3k | −€184k |
| Share capital | €210k | €210k |
| Liabilities | €292k | €516k |
| Non-current liabilities | €0 | €0 |
| Current liabilities | €292k | €516k |
| Financial debt | €0 | €0 |
| Tax and social security debt | €26.5k | €79.5k |
| Shareholder loans | €6,31017 | — |
| Cash flow | ||
| Cash from operations | −€712k | €130k |
| Cash from investing | €0 | €0 |
| Cash from financing | €660k | €10k |
| Net change in cash | −€52.2k | €140k |
| Money from owners | ||
| Capital increase | €660k18 | €10k19 |
| Owner contributions | €660k20 | — |
| Transfers and people | ||
| Employees | 3021 | 3221 |
Notes on 21 figures, in the accounts’ own words
- TV money: Direitos de transmissão (€450,000 in 2023-24, a Liga 2 season)
- TV money: Direitos de transmissão (2024-25 statements' comparative)
- League and federation distributions: Apoios à competição
- League and federation distributions: Apoios à competição (2024-25 comparative)
- UEFA money: Comparticipação UEFA 2023/2024, booked in subsídios à exploração, received the season after Liga 2
- Matchday: Bilhetes e Passe 1919
- Matchday: Bilhetes e Passe 1919 (2024-25 comparative)
- Sponsorship: Patrocínios
- Sponsorship: Patrocínios (2024-25 comparative)
- Player sales: Vendas de atletas, in sales: gross income from player sales
- Wage bill: Remunerações (note 17)
- Players' wages: Remunerações plantel e equipa técnica: players and coaching staff
- Players' wages: Remunerações plantel e equipa técnica: players and coaching staff (€714,584.73 in the 2024-25 comparative, with other staff €55,352.80)
- Travel: Deslocações e estadias (note 16)
- Other depreciation: Including €120,000 of amortisation of other intangible assets (not identified as players' registrations), written off in the year with an €80,000.02 loss in outros gastos
- Financial result: Juros e gastos similares suportados
- Shareholder loans: Accionistas/sócios
- Capital increase: Realizações de capital e de outros instrumentos de capital próprio (cash-flow statement): the prestações suplementares
- Capital increase: Realizações de capital (cash-flow statement)
- Owner contributions: Prestações suplementares made by the club in 2024-25
- Employees: Número médio colaboradores
2024-25: Source: Belenenses SDUQ2023-24: Sources: Clube de Futebol Os Belenenses, Belenenses SDUQ, Clube de Futebol Os Belenenses
League figures, wage bills, budgets and public money 39 records
| Budgets and other plans | Tier | Revenue | Staff costs | Net result | Equity | What it is |
|---|---|---|---|---|---|---|
| 2025-26 | 3 | €605k | −€554k | Budget filed with the federation Source: Clube de Futebol Os Belenenses | ||
| 2025-26 | 3 | €642k | Budget filed with the federation Source: Clube de Futebol Os Belenenses | |||
| 2024-25 | 3 | €127k | Budget filed with the federation Source: Clube de Futebol Os Belenenses | |||
| 2024-25 | 3 | €424k | −€126k | Budget filed with the federation Source: Clube de Futebol Os Belenenses |
| Public money, season or year | Total | Records |
|---|---|---|
| 2025 | €110kpaid | 9 |
| 2024 | €26.3kpaid | 5 |
| 2023 | €35kpaid | 7 |
| 2022 | €32.8kpaid | 6 |
| 2021 | €274kpaid | 8 |
- 2025€57kpaid from MUNICÍPIO DE LISBOA: APOIO FINANCEIRO ÂMBITO PROGRAMA MUNICIPAL DE APOIO AO DESPORTO RAAML. Source: Inspeção-Geral de Finanças
- 2025€18kpaid from MUNICÍPIO DE SOBRAL MONTE AGRAÇO: Contrato Programa que visa contribuir para o aumento da oferta desportiva, com ênfase na sua vertente da natação competitiva, no concelho.. Source: Inspeção-Geral de Finanças
- 2025€12.5kpaid from MUNICÍPIO DE LISBOA: APOIO FINANCEIRO ÂMBITO PROGRAMA MUNICIPAL DE APOIO AO DESPORTO RAAML. Source: Inspeção-Geral de Finanças
- 2025€10.1kpaid from MUNICÍPIO DE LISBOA: APOIO FINANCEIRO ÂMBITO ATIVIDADE DESPORTIVA REGULAR ADR CONTRATO PROGRAMA RAAML. Source: Inspeção-Geral de Finanças
- 2025€8,400paid from MUNICÍPIO DE LISBOA: APOIO FINANCEIRO ÂMBITO PROGRAMA MUNICIPAL DE APOIO AO DESPORTO RAAML. Source: Inspeção-Geral de Finanças
- 2025€3,225paid from MUNICÍPIO DE LISBOA: APOIO FINANCEIRO ÂMBITO PROGRAMA MUNICIPAL DE APOIO AO DESPORTO RAAML. Source: Inspeção-Geral de Finanças
- 2025€184paid from MUNICÍPIO DE LISBOA: Isenção/redução de Taxas, Preços e/ou Outras Receitas ao abrigo de Regulamento Municipal Taxas relacionadas com a Atividade Urbanística. Source: Inspeção-Geral de Finanças
- 2025€160paid from MUNICÍPIO DE LISBOA: APOIO FINANCEIRO ÂMBITO PROGRAMA MUNICIPAL DE APOIO AO DESPORTO RAAML. Source: Inspeção-Geral de Finanças
Where Belenenses has played
Season by season
- 2026-273Liga 3, Série B
- 2025-263Liga 3, Série B
- 2024-253Liga 3, Série B
- 2023-242Liga Portugal 2, relegated
- 2022-233Liga 3, Série B, promoted
- 2021-224Campeonato de Portugal, Série E, promoted
- 2017-181Primeira Liga, relegated
- 2016-171Primeira Liga
Not yet established
What we looked for and could not find in public sources. If you know, send a correction with a source.
- The club's accountsBelenenses - Futebol, SDUQ Lda (CF Os Belenenses's company) posted no annual report that could be found for 2021-22 (tier 4), 2022-23 (tier 3), 2025-26 (tier 3). Lei 39/2023 requires the last three years on the company's site; the filed accounts can be bought from the registry (BDCA certificate), which this batch does not do.
- Who the shareholders areCF Os Belenenses's SDUQ has no qualifying holders on record: it is not in Liga Portugal's 2025-26 disclosure nor in the FPF's 2024/25 one (which covers SADs in national competitions only, and no SDUQ or SDQ).
Sources10
- Clube de Futebol Os Belenenses – Racius Racius, Database. Checked 4 October 2026.
- Belenenses - Futebol, Sduq Lda – Racius Racius, Database. Checked 4 October 2026.
- Centro de Resultados – Liga 3 Placard 2026-2027 Federação Portuguesa de Futebol, Federation. Checked 3 October 2026.
- Conheça o novo investidor do Belenenses caso Patrick Morais de Carvalho vença as eleições Record, News, 24 August 2026. Checked 4 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- C.F. Os Belenenses Wikipedia (en), Wikipedia / Wikidata. Checked 3 October 2026.
- 2026–27 Liga 3 (Portugal) Wikipedia (en), Wikipedia / Wikidata. Checked 3 October 2026.
- Lista de clubes de futebol de Portugal Wikipedia (pt), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q216510).