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41°27′ N 8°17′ W, approximate

Vitória SC B

Tier 3Liga 3, Série AGuimarães, Braga, PortugalOn the globe

Reserve side of Vitória SC

Ground
Campo Nº5 Complexo Desportivo Dr. António Pimenta Machado
Full name
Vitória Sport Clube B

Who owns Vitória SC B

Second team of Vitória SC, entered by Vitória SC's sports company ("Vitória Sc Sad "B"").

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.

Fields the first teamVitória Sport Clube - Futebol, SADSAD (sports public limited company), Portugal, NIPC 510646638
  • 67.8%controls
    Vitória Sport ClubeMembers' association, PortugalFigure as of 16 October 2025High confidenceSources: Liga Portugal, Record
  • 29%minority
    V Sports S.C.S.Other, EnglandSince March 2023, figure as of 16 October 2025Agreed as 46% in February 2023, reduced to 29% for UEFA multi-club compliance (Lusa).High confidenceSources: Soccerway (Lusa), Wikipedia (en), Liga Portugal, Record, A Bola
    • 21.3%minority
      AtairosInvestment firm, United StatesSince April 2024, figure as of 16 October 2025Through A-AV, LLC (held by Atairos Group, Inc.)20% on entry (agreement December 2023, closed April 2024); the FPF disclosure of 16 Oct 2025 lists A-AV, LLC at 21.3% of V Sports. May have changed in July 2026, when Sawiris and Edens ceased to be registered controllers of the UK holding chain.Medium confidenceSources: SportsPro, Paperjam / Delano, Liga Portugal
    • Stake not knownminority
      Nassef SawirisPerson, BelgiumSince 7 July 2026, figure as of 7 July 2026Ceased as 25–50% PSC of NSWE UK Limited on 7 July 2026; current stake undisclosed (≤25% indirect).Medium confidenceSource: Companies House
      What the source says
      no registrable person or registrable relevant legal entity
    • Stake not knownminority
      Wes EdensPerson, United StatesSince 7 July 2026, figure as of 7 July 2026Ceased as 25–50% PSC of NSWE UK Limited on 7 July 2026; current stake undisclosed (≤25% indirect).Medium confidenceSource: Companies House
      What the source says
      no registrable person or registrable relevant legal entity

The club’s members’ association is Vitória Sport Clube (NIPC 501144013).

Part of a multi-club groupV Sports6 clubs

Vitória B’s finances

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

Revenue€22.6m2024-25
Staff costs€20.5m2024-25
Net result€7.61m2024-25
Equity
−€24.0m
accounts, 2024-25

The accounts

Vitória Sport Clube - Futebol, SAD, the entity that fields the team · 2020-21 to 2024-25

2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited2020-21Tier 1 · audited
Profit and loss
Revenue€22.6m€12.9m€13.2m€11.3m€10.3m
TV money€6.92m1€6.92m1€6.92m€6.92m2€7.00m3
League and federation distributions—€959k4€907k5€743k6€219k7
UEFA money€9.66m8————
Matchday€2.44m9€1.80m10€1.52m€1.28m11€786k12
Sponsorship€2.01m13€2.01m13€1.85m€1.53m14€875k15
Commercial€947k16€962k17€967k€753k18€620k19
Subsidies€48.5k€106k€283k€64.1k€59.5k
Other revenue€28.8m€8.87m€23.8m€12.1m€17.5m
Player sales€26.1m20€6.83m21—€9.70m22€16.7m23
Staff costs€20.5m€16.9m€15.6m€19.6m€20.7m
Players' wages€11.0m24€9.35m24€9.72m€12.8m25€13.9m26
Other operating costs€10.0m€7.63m€7.39m€5.82m€5.05m
Player amortisation€4.81m27€3.99m27€7.56m€7.11m28€6.16m29
Other depreciation€728k30€682k30€679k31€657k32€651k33
Operating result€13.1m−€10.9m€3.56m−€12.0m−€7.50m
Financial result−€5.00m34−€3.69m35−€1.73m36−€1.64m37−€685k38
Result before tax€8.11m−€14.6m€1.83m−€13.7m−€8.19m
Income tax€503k€88.4k€89k€74.8k€61.2k
Net result€7.61m−€14.7m€1.74m−€13.7m−€8.25m
Balance sheet
Total assets€45.4m€35.8m€36.5m€34.5m€57.8m
Non-current assets€21.7m39€18.2m€22.9m€25.5m€39.5m
Player registrations (book value)€10.4m40€8.68m41€13.2m€17.2m41€22.9m42
Property and equipment€4.48m€4.26m€4.31m€4.15m€4.14m
Current assets€23.8m43€17.6m€13.6m€9.00m€18.3m
Transfer fees receivable€17.2m44€13.1m45€9.45m46€6.40m47€20.3m48
Cash€2.75m€78.7k€138k€77.6k€3.96m
Equity−€24.0m−€31.2m−€16.5m−€17.6m−€3.84m
Share capital€4.50m€4.50m€4.50m€4.50m€4.50m
Liabilities€69.5m€67.0m€53.0m€52.1m€61.7m
Non-current liabilities€10.2m49€14.5m€23.2m€15.9m€34.5m
Current liabilities€59.2m50€52.5m€29.7m€36.2m€27.2m
Provisions€1.51m€1.51m€1.54m€1.62m€764k
Financial debt€34.6m51€34.0m52€23.8m53€18.9m54€20.8m55
Tax and social security debt€2.19m€2.26m€1.30m€1.16m€1.13m
Transfer fees payable€19.4m56€17.3m57€18.6m58€14.7m59€30.8m60
Cash flow
Cash from operations€882k−€6.36m€683k−€13.0m−€16.8m
Cash from investing€3.06m−€231k€20.3k€13.3m−€1.99m
Cash from financing−€1.28m€6.53m−€643k−€4.19m€18.8m
Net change in cash€2.67m−€59.7k€60.8k−€3.88m€34.5k
Transfers and people
Employees2296120062—1976321064
Notes on 64 figures, in the accounts’ own words
  1. TV money: Direitos televisivos (note 15)
  2. TV money: Direitos televisivos (note 16)
  3. TV money: Direitos televisivos (management report)
  4. League and federation distributions: Prémios competições nacionais e UEFA (note 15)
  5. League and federation distributions: Prémios competições nacionais e UEFA
  6. League and federation distributions: Prémios competições nacionais e UEFA (note 16)
  7. League and federation distributions: Prémios (management report)
  8. UEFA money: UEFA Conference League prize money (management report); the notes' 'Prémios competições nacionais e UEFA' total €9,720,482.37
  9. Matchday: Bilheteira/Quotização/Pack Sócio: tickets, members' fees and packs (note 15)
  10. Matchday: Bilheteira/Quotização/Pack Sócio (note 15)
  11. Matchday: Bilheteira/Quotização/Pack sócio (note 16)
  12. Matchday: Quotização e camarotes (management report)
  13. Sponsorship: Publicidade/Patrocínios (note 15)
  14. Sponsorship: Publicidade/patrocínios (note 16)
  15. Sponsorship: Patrocínios (management report)
  16. Commercial: Venda de mercadorias: merchandising (note 15)
  17. Commercial: Venda de mercadorias (note 15)
  18. Commercial: Venda de mercadorias (note 16)
  19. Commercial: Merchandising / venda de mercadorias
  20. Player sales: Mais-valias: net gain on disposals of players' registrations (gross sales €45,709,570; notes 7.1.2 and 19), booked in outros rendimentos
  21. Player sales: Mais-valias: net gain on disposals of players' registrations (gross sales €12,642,361.95; notes 7 and 19), booked in outros rendimentos
  22. Player sales: Mais-valias: net gain on disposals of players' registrations (sales of €13,570,000; notes 7.1.2 and 20), booked in outros rendimentos
  23. Player sales: Rendimentos e ganhos em investimentos: gains on disposals of players' registrations, with loan fees and compensation for earlier sales, net of book value (note 21.3.2)
  24. Players' wages: Remuneração jogadores (note 18)
  25. Players' wages: Remuneração jogadores (note 19)
  26. Players' wages: Remuneração jogadores (note 20)
  27. Player amortisation: Passes de jogadores (note 21)
  28. Player amortisation: Passes jogadores (note 22)
  29. Player amortisation: Passes de jogadores (note 7)
  30. Other depreciation: Ativos fixos tangíveis (note 21)
  31. Other depreciation: Ativos fixos tangíveis €647,072.61 and software €31,547.80 (note 21)
  32. Other depreciation: Ativos tangíveis €627,036.39 and software €29,785.42 (note 22)
  33. Other depreciation: tangible €592,177.11 (2021/2022 report's note 22) and software €59,000.90 (note 7)
  34. Financial result: Juros e rendimentos similares obtidos €3,702.31 less juros e gastos similares suportados €5,006,964.58
  35. Financial result: Juros obtidos €47,844.89 less juros suportados €3,741,936.06 (note 23)
  36. Financial result: note 23
  37. Financial result: Juros obtidos €2,915.92 less juros suportados €1,639,007.70 (note 24)
  38. Financial result: Juros e gastos similares suportados; no interest income
  39. Non-current assets: subtotal of the non-current assets section
  40. Player registrations (book value): Passes de jogadores, net book value (note 7); ativos intangíveis €10,469,937.65 in all
  41. Player registrations (book value): Passes de jogadores, net book value (note 7)
  42. Player registrations (book value): Valor plantel (note 7)
  43. Current assets: subtotal of the current assets section
  44. Transfer fees receivable: Clientes – operações com atletas/clubes: €6,702,925.39 non-current and €10,473,535.50 current (note 11.3)
  45. Transfer fees receivable: Clientes – operações com atletas: €5,192,500.00 non-current and €7,927,954.68 current (note 11.3)
  46. Transfer fees receivable: €5,329,679.50 non-current and €4,116,636.03 current
  47. Transfer fees receivable: Clientes – operações com atletas: €4,000,000.00 non-current and €2,403,997.36 current (note 12.1)
  48. Transfer fees receivable: Clientes – operações com atletas: €12,300,000.00 non-current and €8,019,877.50 current (2021/2022 report's note 12.1)
  49. Non-current liabilities: subtotal of the non-current liabilities section
  50. Current liabilities: subtotal of the current liabilities section
  51. Financial debt: Financiamentos obtidos: €2,879,539.16 non-current and €31,704,948.32 current, including factoring and the Apollo loan secured on TV income (note 11.5)
  52. Financial debt: Financiamentos obtidos: €11,365,254.81 non-current and €22,598,812.91 current
  53. Financial debt: €18,544,607.53 non-current and €5,218,331.82 current
  54. Financial debt: Financiamentos obtidos: €13,029,676.34 non-current and €5,916,786.92 current
  55. Financial debt: Financiamentos obtidos: €17,011,316.95 non-current (bank loans €16,631,521.16, the club €379,795.79) and €3,742,815.14 current
  56. Transfer fees payable: Fornecedores de investimento – operações com atletas (clubs and intermediaries): €5,844,881.26 non-current and €13,534,791.14 current; a further €6,564,626.60 accrued (note 11.7)
  57. Transfer fees payable: Fornecedores de investimento – operações com atletas: €1,652,135.83 non-current and €15,674,634.09 current; a further €2,538,780.14 accrued (note 11.7)
  58. Transfer fees payable: €3,127,901.36 non-current and €15,445,058.71 current
  59. Transfer fees payable: Fornecedores de investimento – operações com atletas: €2,374,746.09 non-current and €12,346,853.55 current; a further €3,090,653.66 accrued (note 12)
  60. Transfer fees payable: Outras contas a pagar – operações com atletas: €16,516,860.58 non-current and €14,317,060.44 current
  61. Employees: average, of whom 82 players (note 18.1)
  62. Employees: average (note 18.1)
  63. Employees: average, of whom 91 players (note 19.1)
  64. Employees: average, of whom 110 players

2024-25: Source: Vitória Sport Clube - Futebol, SAD2023-24: Source: Vitória Sport Clube - Futebol, SAD2022-23: Sources: Vitória Sport Clube - Futebol, SAD, Vitória Sport Clube - Futebol, SAD2021-22: Source: Vitória Sport Clube - Futebol, SAD2020-21: Sources: Vitória Sport Clube - Futebol, SAD, Vitória Sport Clube - Futebol, SAD, Vitória Sport Clube - Futebol, SAD

Where Vitória B has played

23416-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-273Liga 3, Série A
  2. 2025-263Liga 3, Série A
  3. 2024-254Campeonato de Portugal, Série A, promoted
  4. 2023-244Campeonato de Portugal, Série B
  5. 2022-233Liga 3, Série A, relegated
  6. 2021-223Liga 3, Zona Norte
  7. 2020-213Campeonato de Portugal, Série B, promoted
  8. 2019-203Campeonato de Portugal, Série A
  9. 2018-192Liga Portugal 2, relegated
  10. 2017-182Liga Portugal 2
  11. 2016-172Liga Portugal 2
Sources22

Also on Wikidata (Q17518847).

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