- Ground
- Estádio Luís Filipe Menezes3,800 seats
- Full name
- Futebol Clube do Porto B
Who owns FC Porto B
Second team of FC Porto, entered by FC Porto's sports company ("F.C. Porto - Sad").
Members in control, investors hold a stake
As of October 2026Medium confidenceSources: Federação Portuguesa de Futebol, Federação Portuguesa de Futebol
From the pitch to the top
The company that fields the team, then each holder above it.
- 74.6%controls
The club’s members’ association is Futebol Clube do Porto.
Porto B’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- Equity
- −€135.5m
- accounts, 2024-25
The accounts
Futebol Clube do Porto - Futebol, SAD, the entity that fields the team · 2020-21 to 2024-25
| Line | 2024-25Tier 1 · audited | 2023-24Tier 1 · audited | 2022-23Tier 1 | 2021-22Tier 1 · audited | 2020-21Tier 1 |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | €97.2m1 | €126.3m2 | €122.6m3 | €97.8m4 | €122.5m5 |
| TV money | €37.6m6 | €37.3m6 | €37.2m6 | €37.2m6 | €43.8m6 |
| UEFA money | €17.2m7 | €65.0m8 | €61.9m8 | €46.9m8 | €73.7m8 |
| Matchday | €22k9 | €11.9m10 | €10.8m11 | €8.76m12 | €40.4k13 |
| Sponsorship | €13.3m14 | €7.28m14 | €6.85m14 | €259k15 | €250k14 |
| Player sales | €171.5m16 | €70.8m17 | €23.5m18 | €122.0m19 | €98.4m20 |
| Staff costs | €76.1m | €80.4m | €88.0m | €75.8m | €86.0m |
| Other operating costs | €30.3m | €31.3m | €28.0m | €26.1m | €19.5m |
| Player amortisation | €34.4m21 | €32.4m22 | €38.1m23 | €38.7m24 | €29.9m |
| Other depreciation | €3.50m25 | €4.01m | €4.15m | €3.24m | €3.30m |
| Operating result | €52.9m | €6.87m | −€22.7m | €35.2m | €43.5m |
| Financial result | €44.1m26 | −€28.1m27 | −€17.7m28 | −€20.8m29 | −€20.9m30 |
| Result before tax | €97.0m | −€21.2m | −€40.4m | €14.5m | €22.6m |
| Income tax | −€715k31 | −€1.15m31 | €338k | −€1.70m31 | €902k |
| Net result | €97.7m | −€20.1m | −€40.8m | €16.2m | €21.7m |
| Balance sheet | |||||
| Total assets | €386.5m | €260.3m | €305.5m | €347.2m | €321.6m |
| Non-current assets | €228.1m | €214.5m | €191.4m | €239.9m | €222.9m |
| Player registrations (book value) | €118.9m32 | €102.8m32 | €85.5m | €79.4m | €95.9m |
| Property and equipment | €12.8m33 | €708k | €997k | €1.37m | €1.77m |
| Current assets | €158.3m | €45.8m | €114.2m | €107.3m | €98.7m |
| Cash | €15.0m | €1.51m | €17.7m | €2.04m | €6.91m |
| Equity | −€135.5m | −€230.7m | −€210.6m | −€169.8m | −€186.0m |
| Share capital | €112.5m | €112.5m | €112.5m | €112.5m | €112.5m |
| Liabilities | €521.9m | €490.9m | €516.1m | €517.0m | €507.5m |
| Non-current liabilities | €319.1m | €198.8m | €235.2m | €270.6m | €274.4m |
| Current liabilities | €202.8m | €292.1m | €280.9m | €246.4m | €233.1m |
| Provisions | €3.05m | €6.60m | — | €557k | — |
| Financial debt | €281.7m34 | €247.5m35 | €300.6m36 | €274.4m37 | €291.9m38 |
| Cash flow | |||||
| Cash from operations | −€59.4m | €9.07m | −€11.0m | −€21.2m | −€36.1m |
| Cash from investing | €63.5m | €56.5m | €25.8m | €57.8m | €3.56m |
| Cash from financing | €9.39m | −€81.8m | €846k | −€41.5m | €36.0m |
| Net change in cash | €13.5m | −€16.2m | €15.6m | −€4.87m | €3.49m |
| Transfers and people | |||||
| Employees | 42639 | — | — | — | — |
Notes on 39 figures, in the accounts’ own words
- Revenue: Prestações de serviços €94,499k and outros proveitos operacionais €2,724k
- Revenue: Prestações de serviços €124,760,388 and outros proveitos operacionais €1,549,458
- Revenue: Prestações de serviços €120,392,812 and outros proveitos operacionais €2,244,504
- Revenue: Prestações de serviços €96,602,770 and outros proveitos operacionais €1,182,001
- Revenue: Prestações de serviços €120,866,237 and outros proveitos operacionais €1,616,960
- TV money: Direitos de transmissões (note 21)
- UEFA money: Prémios competições UEFA (note 21); FIFA Club World Cup prize money of €17,047k is in revenue apart
- UEFA money: Prémios competições europeias (note 21)
- Matchday: Receita de bilheteira €22k and lugares anuais nil (€7,280k and €4,575k in 2023-24): after the stadium company (Porto StadCo) was created, ticketing and season-ticket revenue is recognised by another group company (note 21)
- Matchday: Receita de bilheteira €7,279,933 and lugares anuais €4,575,169 (note 21)
- Matchday: Receita de bilheteira €6,659,329 and lugares anuais €4,141,733 (note 21)
- Matchday: Receita de bilheteira €6,538,566 and lugares anuais €2,223,296 (note 21)
- Matchday: Receita de bilheteira; no season tickets (matches behind closed doors)
- Sponsorship: Publicidade (note 21)
- Sponsorship: Publicidade (note 21); the main sponsorship contracts sit with PortoComercial
- Player sales: Gross: sales €154,949k, loans €11,554k, other €4,999k; costs of transactions €71,067k apart; gains on sales net of book value and costs €92,942k (note 24)
- Player sales: Gross: sales €68,043,630, loans €870,563, other €1,860,681; costs of transactions €29,197,014 apart; gains on sales net of book value and costs €42,116,478 (note 24)
- Player sales: Gross: sales €15,829,189, loans €620,000, other €7,043,997; costs of transactions €9,511,917 apart; gains on sales net of book value and costs €9,647,215 (note 24)
- Player sales: Gross: sales €118,851,420 and other player income; costs of transactions €38,297,001 apart; gains on sales net of book value and costs €90,526,485 (note 24)
- Player sales: Gross, restated: sales €88,759,271 and other player income; costs of transactions €37,785,297 apart; restated gains on sales €58,034,248 (note 24)
- Player amortisation: Amortizações e perdas por imparidade com passes de jogadores, incl. impairment of €3,341k
- Player amortisation: Incl. impairment of €3,013,496
- Player amortisation: Incl. impairment of €3,053,655
- Player amortisation: Incl. impairment of €4,719,193
- Other depreciation: Depreciações e amortizações, excluindo passes de jogadores
- Financial result: Financial costs €27,595k, financial income €8,132k and results relating to investments €63,569k, mostly the gain on selling 30% of Porto StadCo's economic rights to Ithaka
- Financial result: Incl. results relating to investments of −€173,168
- Financial result: Incl. results relating to investments of −€314,634
- Financial result: Incl. results relating to investments of −€941,904
- Financial result: Incl. results relating to investments of −€56,368
- Income tax: A tax credit
- Player registrations (book value): Ativos intangíveis – valor do plantel
- Property and equipment: Ativos tangíveis, after the merger of Porto Estádio and FCP Serviços Partilhados
- Financial debt: Bonds €224,589k non-current and €4,640k current; other loans €13,958k and €38,559k; no bank loans; leases (€12,569k) apart
- Financial debt: Bank €1,628,960; bonds €54,397,571 non-current and €50,004,390 current; other loans €79,281,320 and €62,190,327; leases apart
- Financial debt: Bank €1,500,000 non-current and €2,072,406 current; bonds €102,744,546 and €22,547,289; other loans €61,620,329 and €110,147,616; leases apart
- Financial debt: Bank €5,892,925 current; bonds €87,709,463 non-current and €740,149 current; other loans €93,335,294 and €86,725,023; leases apart
- Financial debt: Bank €4,000,000 non-current and €8,644,150 current; bonds €63,372,911 and €290,844; other loans €127,623,025 and €87,927,713; leases apart
- Employees: Average; 296 in 2023-24 (staff of FCP Serviços Partilhados and Porto Estádio integrated)
2024-25: Source: Futebol Clube do Porto – Futebol, SAD2023-24: Source: Futebol Clube do Porto – Futebol, SAD2022-23: Source: Futebol Clube do Porto – Futebol, SAD2021-22: Source: Futebol Clube do Porto – Futebol, SAD2020-21: Source: Futebol Clube do Porto – Futebol, SAD
Where Porto B has played
Season by season
- 2026-272Liga Portugal 2
- 2025-262Liga Portugal 2
- 2024-252Liga Portugal 2
- 2023-242Liga Portugal 2
- 2022-232Liga Portugal 2
- 2021-222Liga Portugal 2
- 2020-212Liga Portugal 2
- 2019-202Liga Portugal 2
- 2018-192Liga Portugal 2
- 2017-182Liga Portugal 2
- 2016-172Liga Portugal 2
Sources11
- Nominatim search: Estádio Luís Filipe Menezes, Vila Nova de Gaia OpenStreetMap Nominatim, Database. Checked 3 October 2026.
- Futebol Clube do Porto, Futebol SAD – Racius Racius, Database. Checked 4 October 2026.
- Centro de Resultados – Liga Portugal Betclic 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.
- Transparência – Informação comunicada 2025-26 (participações qualificadas no capital social das sociedades desportivas), data 16/10/2025 Liga Portugal, League, 16 October 2025. Checked 3 October 2026.
- Liga Portugal team record: Futebol Clube do Porto - Futebol, SAD 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.
- 2026–27 Primeira Liga Wikipedia (en), Wikipedia / Wikidata. Checked 3 October 2026.
- FC Porto B Wikipedia (en), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q5423714).
