Findings · 4 of 14
Money · Italy · Serie D → Serie C
Promotion to Serie C: income rises, costs rise faster
In the first season after promotion, income changed by +€1.3m and costs by +€2.3m per club, on average. The net result worsened by €1.00m.
Income, incl. player trading+€1.3m
Costs+€2.3m
Net result−€1m
Change in the first season after promotion, on average per club.
How it’s counted & sources
FIGC’s ReportCalcio compares clubs’ accounts before and after moving from Serie D to Serie C. The figures are average first-season changes across the same promotions, years and accounting basis.
Income is the report’s “value of production”. Costs include staff costs, which rose by €1.20m on average. Staff costs are part of the total and are not added to it again. The net result is the reported bottom line, not a forecast for any individual club.
Source: FIGC ReportCalcio 2025, page 121.
Read as a table
| Measure | Average first-season change | Promotions |
|---|---|---|
| Income (value of production) | +€1.3m | 46 |
| Total costs | +€2.3m | 46 |
| Net result | −€1m | 46 |