Findings · 11 of 14
Money
A typical LaLiga club earns 5.5× a Segunda División club’s revenue
Each dot is a club’s revenue before player sales, from its latest recorded accounts. The white mark is the median: the club in the middle.
LaLigaSpain, tier 1 · 20 clubs
Segunda DivisiónSpain, tier 2 · 16 clubs
Primera FederaciónSpain, tier 3 · 18 clubs
Segunda FederaciónSpain, tier 4 · 8 clubs
Tercera FederaciónSpain, tier 5 · 4 clubs, too few for a typical figure
Serie AItaly, tier 1 · 19 clubs
Serie BItaly, tier 2 · 4 clubs, too few for a typical figure
Primeira LigaPortugal, tier 1 · 17 clubs
Liga Portugal 2Portugal, tier 2 · 14 clubs
Liga 3Portugal, tier 3 · 4 clubs, too few for a typical figure
Campeonato de PortugalPortugal, tier 4 · 4 clubs, too few for a typical figure
How it’s counted & sources
Each club's newest recorded accounts since 2021–22, at the tier it played that season. If that year's revenue cannot be separated from player trading, the club is omitted rather than using an older year. Coverage counts comparable accounts, not every club with financial data. Revenue excludes player-sale income. Where that income is included in the published total, we subtract the statement's separately reported player-trading figure. Some statements group loan fees and other player income with sale gains; those are removed together. Otherwise loan fees remain included. These are comparisons across accounting formats, not identical revenue definitions. Tiers need at least three clubs to appear and six for a median. Each step on the scale is ten times the one before.
Read as a table
| Nation | League | Tier | Clubs | Typical club | Lowest | Highest |
|---|---|---|---|---|---|---|
| Spain | LaLiga | 1 | 20 | €70.6m | €54.7m | €964.2m |
| Spain | Segunda División | 2 | 16 | €12.8m | €7.40m | €23.1m |
| Spain | Primera Federación | 3 | 18 | €1.63m | €486k | €7.80m |
| Spain | Segunda Federación | 4 | 8 | €447k | €301k | €1.93m |
| Spain | Tercera Federación | 5 | 4 | €69.9k | €897k | |
| Italy | Serie A | 1 | 19 | €79.5m | €42.0m | €438.6m |
| Italy | Serie B | 2 | 4 | €14.6m | €54.4m | |
| Portugal | Primeira Liga | 1 | 17 | €8.35m | €5.05m | €230.6m |
| Portugal | Liga Portugal 2 | 2 | 14 | €1.12m | €572k | €1.64m |
| Portugal | Liga 3 | 3 | 4 | €139k | €537k | |
| Portugal | Campeonato de Portugal | 4 | 4 | €12.9k | €501k |
Club figures and calculations
| Club and sources | Season | Tier then | Published total | Published basis | Player trading removed | Revenue shown | Calculation and source notes |
|---|---|---|---|---|---|---|---|
| Alavés | 2024-25 | Spain, tier 1 | €61,102,561.00 | Revenue | Already excluded | €61,102,561.00 | Reported revenue €61.1m; player-sale gains already excluded |
| Albacete | 2024-25 | Spain, tier 2 | €9,839,241.25 | Revenue | Already excluded | €9,839,241.25 | Reported revenue €9.84m; player-sale gains already excluded |
| Alcorcón | 2024-25 | Spain, tier 3 | €2,355,100.42 | Revenue | Already excluded | €2,355,100.42 | Reported revenue €2.36m; player-sale gains already excluded |
| Algeciras | 2024-25 | Spain, tier 3 | €1,384,251.99 | Revenue | Already excluded | €1,384,251.99 | Reported revenue €1.38m; player-sale gains already excluded |
| Almería | 2023-24 | Spain, tier 1 | €66,471,918.35 | Revenue | Already excluded | €66,471,918.35 | Reported revenue €66.5m; player-sale gains already excluded |
| Amorebieta | 2022-23 | Spain, tier 3 | €800,692.65 | Revenue | Already excluded | €800,692.65 | Reported revenue €801k; player-sale gains already excluded |
| Antequera | 2024-25 | Spain, tier 3 | €918,058.68 | Revenue | €432,000.00 | €486,058.68 | Reported revenue €918k − reported player trading €432k = €486k (calculated). Deduction: Gross income from player loans and transfers (cesión/traspaso de jugadores), booked inside revenue. |
| Arenas Club | 2024-25 | Spain, tier 4 | €452,172.42 | Revenue | Already excluded | €452,172.42 | Reported revenue €452k; player-sale gains already excluded. Ingresos propios (members, gate, sponsorship, the club's foundation, the agreement with Athletic Club); total income including grants and donations €817,968.54. |
| Athletic Club | 2024-25 | Spain, tier 1 | €166,399,357.65 | Revenue | Already excluded | €166,399,357.65 | Reported revenue €166.4m; player-sale gains already excluded |
| Atlético Sanluqueño | 2024-25 | Spain, tier 3 | €803,522.37 | Revenue | Already excluded | €803,522.37 | Reported revenue €804k; player-sale gains already excluded. Competitions €50,773.98, members and season tickets €356,364.01, broadcasting €56,043.76, commercialisation €340,340.62. |
| Barakaldo | 2024-25 | Spain, tier 3 | €1,170,884.12 | Revenue | Already excluded | €1,170,884.12 | Reported revenue €1.17m; player-sale gains already excluded |
| Barcelona | 2024-25 | Spain, tier 1 | €964,203,000.00 | Revenue | Already excluded | €964,203,000.00 | Reported revenue €964.2m; player-sale gains already excluded |
| Burgos | 2023-24 | Spain, tier 2 | €11,215,043.82 | Revenue | Already excluded | €11,215,043.82 | Reported revenue €11.2m; player-sale gains already excluded |
| Cádiz | 2024-25 | Spain, tier 2 | €19,872,482.00 | Revenue | Already excluded | €19,872,482.00 | Reported revenue €19.9m; player-sale gains already excluded |
| Cartagena | 2024-25 | Spain, tier 2 | €9,255,874.19 | Revenue | Already excluded | €9,255,874.19 | Reported revenue €9.26m; player-sale gains already excluded |
| Celta de Vigo | 2025-26 | Spain, tier 1 | €105,110,883.19 | Revenue | Already excluded | €105,110,883.19 | Reported revenue €105.1m; player-sale gains already excluded |
| Deportivo de A Coruña | 2021-22 | Spain, tier 3 | €6,251,385.71 | Revenue | Already excluded | €6,251,385.71 | Reported revenue €6.25m; player-sale gains already excluded |
| Eibar | 2024-25 | Spain, tier 2 | €10,723,000.00 | Revenue | Already excluded | €10,723,000.00 | Reported revenue €10.7m; player-sale gains already excluded |
| Elche | 2024-25 | Spain, tier 2 | €14,398,065.00 | Revenue | Already excluded | €14,398,065.00 | Reported revenue €14.4m; player-sale gains already excluded |
| Eldense | 2024-25 | Spain, tier 2 | €9,101,841.23 | Revenue | Already excluded | €9,101,841.23 | Reported revenue €9.10m; player-sale gains already excluded |
| Espanyol | 2024-25 | Spain, tier 1 | €68,557,924.53 | Revenue | Already excluded | €68,557,924.53 | Reported revenue €68.6m; player-sale gains already excluded |
| Europa | 2024-25 | Spain, tier 4 | €1,930,397.00 | Revenue | Already excluded | €1,930,397.00 | Reported revenue €1.93m; player-sale gains already excluded. Ingressos per les activitats, including youth football €420,747, the football school €541,763 and campus €142,033. |
| Getafe | 2024-25 | Spain, tier 1 | €57,965,459.18 | Revenue | Already excluded | €57,965,459.18 | Reported revenue €58.0m; player-sale gains already excluded |
| Gimnàstic de Tarragona | 2024-25 | Spain, tier 3 | €3,270,477.79 | Revenue | Already excluded | €3,270,477.79 | Reported revenue €3.27m; player-sale gains already excluded |
| Girona | 2024-25 | Spain, tier 1 | €110,914,403.89 | Revenue | Already excluded | €110,914,403.89 | Reported revenue €110.9m; player-sale gains already excluded |
| Granada | 2023-24 | Spain, tier 1 | €61,652,644.02 | Revenue | Already excluded | €61,652,644.02 | Reported revenue €61.7m; player-sale gains already excluded |
| Huesca | 2023-24 | Spain, tier 2 | €9,467,857.50 | Revenue | Already excluded | €9,467,857.50 | Reported revenue €9.47m; player-sale gains already excluded |
| Ibiza | 2024-25 | Spain, tier 3 | €2,262,000.00 | Revenue | Already excluded | €2,262,000.00 | Reported revenue €2.26m; player-sale gains already excluded |
| Intercity | 2024-25 | Spain, tier 3 | €596,454.00 | Revenue | Already excluded | €596,454.00 | Reported revenue €596k; player-sale gains already excluded. Importe neto de la cifra de negocios (note 14): fees and tickets €479,471, sports goods, sponsorship and canteen €78,132, other €7,851. |
| Juventud de Torremolinos | 2024-25 | Spain, tier 4 | €310,368.43 | Revenue | Already excluded | €310,368.43 | Reported revenue €310k; player-sale gains already excluded. Six months: sales €80,690.35 and services €229,678.08. |
| Las Palmas | 2024-25 | Spain, tier 1 | €66,880,848.00 | Revenue | Already excluded | €66,880,848.00 | Reported revenue €66.9m; player-sale gains already excluded |
| Leganés | 2024-25 | Spain, tier 1 | €54,693,000.00 | Revenue | Already excluded | €54,693,000.00 | Reported revenue €54.7m; player-sale gains already excluded |
| Levante | 2024-25 | Spain, tier 2 | €15,084,470.00 | Revenue | Already excluded | €15,084,470.00 | Reported revenue €15.1m; player-sale gains already excluded |
| L'Hospitalet | 2024-25 | Spain, tier 5 | €897,269.93 | Revenue | Already excluded | €897,269.93 | Reported revenue €897k; player-sale gains already excluded. Merchandising €45,098.47 (board's estimate), members and season tickets €77,812, youth football €541,189.84, ticketing €26,779.14, sponsorship €142,804.63, other €63,585.85 (note 13.a). |
| Linares Deportivo | 2024-25 | Spain, tier 4 | €864,752.11 | Revenue | Already excluded | €864,752.11 | Reported revenue €865k; player-sale gains already excluded |
| Lugo | 2024-25 | Spain, tier 3 | €2,040,869.95 | Revenue | Already excluded | €2,040,869.95 | Reported revenue €2.04m; player-sale gains already excluded |
| Málaga | 2024-25 | Spain, tier 2 | €20,386,134.30 | Revenue | Already excluded | €20,386,134.30 | Reported revenue €20.4m; player-sale gains already excluded |
| Mallorca | 2024-25 | Spain, tier 1 | €72,570,093.25 | Revenue | Already excluded | €72,570,093.25 | Reported revenue €72.6m; player-sale gains already excluded |
| Marbella | 2024-25 | Spain, tier 3 | €2,346,711.84 | Revenue | Already excluded | €2,346,711.84 | Reported revenue €2.35m; player-sale gains already excluded |
| Marino | 2021-22 | Spain, tier 5 | €90,350.28 | Revenue | Already excluded | €90,350.28 | Reported revenue €90.4k; player-sale gains already excluded. Ingresos ordinarios. The form books sales, advertising, grants and other income under other operating income. Members' fees €39,945 and tournaments, exhibitions and contests €50,405.28. |
| Mérida | 2024-25 | Spain, tier 3 | €1,381,102.29 | Revenue | Already excluded | €1,381,102.29 | Reported revenue €1.38m; player-sale gains already excluded |
| Mirandés | 2024-25 | Spain, tier 2 | €7,397,873.87 | Revenue | Already excluded | €7,397,873.87 | Reported revenue €7.40m; player-sale gains already excluded |
| Olot | 2023-24 | Spain, tier 5 | €386,853.31 | Revenue | Already excluded | €386,853.31 | Reported revenue €387k; player-sale gains already excluded |
| Osasuna | 2024-25 | Spain, tier 1 | €68,190,052.00 | Revenue | Already excluded | €68,190,052.00 | Reported revenue €68.2m; player-sale gains already excluded |
| Ourense CF | 2024-25 | Spain, tier 3 | €1,443,126.23 | Revenue | Already excluded | €1,443,126.23 | Reported revenue €1.44m; player-sale gains already excluded. Sales of goods €497,239.04, screen advertising €361,845.77, sponsorship and static advertising €584,041.42. |
| Ponferradina | 2024-25 | Spain, tier 3 | €3,080,353.97 | Revenue | Already excluded | €3,080,353.97 | Reported revenue €3.08m; player-sale gains already excluded. Of which €747,565.22 of other income not split in the notes. |
| Racing de Ferrol | 2024-25 | Spain, tier 2 | €9,525,308.22 | Revenue | Already excluded | €9,525,308.22 | Reported revenue €9.53m; player-sale gains already excluded |
| Racing de Santander | 2024-25 | Spain, tier 2 | €19,349,578.64 | Revenue | Already excluded | €19,349,578.64 | Reported revenue €19.3m; player-sale gains already excluded |
| Rayo Vallecano | 2024-25 | Spain, tier 1 | €56,017,722.92 | Revenue | Already excluded | €56,017,722.92 | Reported revenue €56.0m; player-sale gains already excluded |
| Real Avilés Industrial | 2024-25 | Spain, tier 4 | €300,659.94 | Revenue | Already excluded | €300,659.94 | Reported revenue €301k; player-sale gains already excluded |
| Real Betis | 2024-25 | Spain, tier 1 | €150,628,896.00 | Revenue | Already excluded | €150,628,896.00 | Reported revenue €150.6m; player-sale gains already excluded |
| Real Murcia | 2025-26 | Spain, tier 3 | €7,800,000.00 | Revenue | Already excluded | €7,800,000.00 | Reported revenue €7.80m; player-sale gains already excluded. 'Los ingresos del club han pasado de aproximadamente 5,8 millones de euros en el ejercicio anterior a 7,8 millones'. |
| Real Oviedo | 2024-25 | Spain, tier 2 | €23,098,971.00 | Revenue | Already excluded | €23,098,971.00 | Reported revenue €23.1m; player-sale gains already excluded |
| Real Sociedad | 2024-25 | Spain, tier 1 | €126,497,113.06 | Revenue | Already excluded | €126,497,113.06 | Reported revenue €126.5m; player-sale gains already excluded |
| Real Unión de Tenerife | 2025-26 | Spain, tier 5 | €69,899.85 | Revenue | Already excluded | €69,899.85 | Reported revenue €69.9k; player-sale gains already excluded. Ingresos ordinarios. The form books sales, advertising, grants and other income under other operating income. All members' fees (cuotas de personas socias). |
| Real Valladolid | 2024-25 | Spain, tier 1 | €57,088,817.00 | Revenue | Already excluded | €57,088,817.00 | Reported revenue €57.1m; player-sale gains already excluded |
| Real Zaragoza | 2024-25 | Spain, tier 2 | €17,942,513.00 | Revenue | Already excluded | €17,942,513.00 | Reported revenue €17.9m; player-sale gains already excluded |
| Sabadell | 2024-25 | Spain, tier 4 | €1,340,013.65 | Revenue | Already excluded | €1,340,013.65 | Reported revenue €1.34m; player-sale gains already excluded. Of which other income €381,199.88. |
| Sevilla | 2024-25 | Spain, tier 1 | €115,185,000.00 | Revenue | Already excluded | €115,185,000.00 | Reported revenue €115.2m; player-sale gains already excluded |
| Tenerife | 2024-25 | Spain, tier 2 | €17,906,251.05 | Revenue | Already excluded | €17,906,251.05 | Reported revenue €17.9m; player-sale gains already excluded |
| Terrassa | 2023-24 | Spain, tier 4 | €303,205.81 | Revenue | Already excluded | €303,205.81 | Reported revenue €303k; player-sale gains already excluded |
| Teruel | 2024-25 | Spain, tier 4 | €442,032.85 | Revenue | Already excluded | €442,032.85 | Reported revenue €442k; player-sale gains already excluded. Six months. |
| Unionistas de Salamanca | 2024-25 | Spain, tier 3 | €1,814,542.13 | Revenue | Already excluded | €1,814,542.13 | Reported revenue €1.81m; player-sale gains already excluded. Ingresos de la actividad propia; the revenue note's net turnover is €1,801,755.96. |
| Valencia | 2024-25 | Spain, tier 1 | €97,606,000.00 | Revenue | Already excluded | €97,606,000.00 | Reported revenue €97.6m; player-sale gains already excluded |
| Villarreal | 2024-25 | Spain, tier 1 | €95,437,900.05 | Revenue | Already excluded | €95,437,900.05 | Reported revenue €95.4m; player-sale gains already excluded |
| Zamora | 2024-25 | Spain, tier 3 | €1,140,487.12 | Revenue | Already excluded | €1,140,487.12 | Reported revenue €1.14m; player-sale gains already excluded |
| Atalanta | 2024-25 | Italy, tier 1 | €320,817,768.00 | Value of production | €100,855,538.00 | €219,962,230.00 | Value of production €320.8m − reported player trading €100.9m = €220.0m (calculated). Deduction: plusvalenze (gains on disposal); loan fees (€3,286,635) and other transfer income (€17,441,693) are separate |
| Bologna | 2024-25 | Italy, tier 1 | €224,160,682.00 | Value of production | €77,424,567.00 | €146,736,115.00 | Value of production €224.2m − reported player trading €77.4m = €146.7m (calculated). Deduction: plusvalenze (gains on disposal); loan fees (€1,635,500) and other transfer income (€6,884,461) are separate |
| Cagliari | 2024-25 | Italy, tier 1 | €70,800,000.00 | Value of production | €10,600,000.00 | €60,200,000.00 | Value of production €70.8m − reported player trading €10.6m = €60.2m (calculated). Deduction: gross income from players' registrations, of which €6.9m plusvalenze |
| Como | 2024-25 | Italy, tier 1 | €55,397,000.00 | Value of production | €6,880,000.00 | €48,517,000.00 | Value of production €55.4m − reported player trading €6.88m = €48.5m (calculated). Deduction: gross income from players' registrations, of which €5.147m plusvalenze |
| Cremonese | 2024-25 | Italy, tier 2 | €57,398,341.00 | Value of production | €3,014,719.00 | €54,383,622.00 | Value of production €57.4m − reported player trading €3.01m = €54.4m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations |
| Fiorentina | 2024-25 | Italy, tier 1 | €198,608,828.00 | Value of production | €56,220,277.00 | €142,388,551.00 | Value of production €198.6m − reported player trading €56.2m = €142.4m (calculated). Deduction: plusvalenze (gains on disposal); loan fees (€4,233,329) and other transfer income (€3,426,567) are separate |
| Genoa | 2024-25 | Italy, tier 1 | €128,003,760.00 | Value of production | €20,783,273.00 | €107,220,487.00 | Value of production €128.0m − reported player trading €20.8m = €107.2m (calculated). Deduction: plusvalenze (gains on disposal); loan fees (€7,109,250) and other player income (€27,550,635) are separate |
| Juve Stabia | 2023-24 | Italy, tier 3 | €3,910,360.00 | Revenue | €230,000.00 | €3,680,360.00 | Reported revenue €3.91m − reported player trading €230k = €3.68m (calculated). Deduction: gain on transfer of players |
| Juventus | 2025-26 | Italy, tier 1 | €474,737,000.00 | Revenue | €57,821,000.00 | €416,916,000.00 | Reported revenue €474.7m − reported player trading €57.8m = €416.9m (calculated). Deduction: proventi da gestione diritti calciatori: gross income from players' registrations (gains on disposal, temporary-transfer fees and other) |
| Lazio | 2025-26 | Italy, tier 1 | €134,488,284.00 | Revenue | Already excluded | €134,488,284.00 | Reported revenue €134.5m; player-sale gains already excluded. Totale ricavi in the attached income statement, including loan fees (€2,935,980); gains on disposal excluded |
| Lecce | 2024-25 | Italy, tier 1 | €107,900,000.00 | Value of production | €57,100,000.00 | €50,800,000.00 | Value of production €107.9m − reported player trading €57.1m = €50.8m (calculated). Deduction: gross income from player trading, of which €52.5m gains on disposals |
| Milan | 2024-25 | Italy, tier 1 | €494,529,000.00 | Value of production | €55,900,000.00 | €438,629,000.00 | Value of production €494.5m − reported player trading €55.9m = €438.6m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations; loan fees and other player income are separate lines, not recorded |
| Monza | 2025-26 | Italy, tier 2 | €72,500,000.00 | Value of production | €28,700,000.00 | €43,800,000.00 | Value of production €72.5m − reported player trading €28.7m = €43.8m (calculated). Deduction: of which €23.5m gains on disposals |
| Napoli | 2024-25 | Italy, tier 1 | €290,860,326.00 | Value of production | €102,550,445.00 | €188,309,881.00 | Value of production €290.9m − reported player trading €102.6m = €188.3m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations; loan fees are in other revenue |
| Parma | 2025-26 | Italy, tier 1 | €125,567,248.00 | Value of production | €69,449,543.00 | €56,117,705.00 | Value of production €125.6m − reported player trading €69.4m = €56.1m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations |
| Pisa | 2024-25 | Italy, tier 2 | €15,890,000.00 | Value of production | €1,280,000.00 | €14,610,000.00 | Value of production €15.9m − reported player trading €1.28m = €14.6m (calculated). Deduction: no gains on disposals |
| Roma | 2024-25 | Italy, tier 1 | €270,241,005.00 | Value of production | €48,673,174.00 | €221,567,831.00 | Value of production €270.2m − reported player trading €48.7m = €221.6m (calculated). Deduction: gross income from players' registrations, summed: temporary transfers €5,663,000 + plusvalenze €29,888,552 + other transfer income €13,121,622 |
| Salernitana | 2023-24 | Italy, tier 1 | €63,200,000.00 | Value of production | €10,300,000.00 | €52,900,000.00 | Value of production €63.2m − reported player trading €10.3m = €52.9m (calculated). Deduction: plusvalenze (gains on disposal) |
| Sassuolo | 2025-26 | Italy, tier 1 | €70,698,440.00 | Value of production | €2,384,681.00 | €68,313,759.00 | Value of production €70.7m − reported player trading €2.38m = €68.3m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations |
| Spezia | 2024-25 | Italy, tier 2 | €22,713,014.00 | Value of production | €7,201,669.00 | €15,511,345.00 | Value of production €22.7m − reported player trading €7.20m = €15.5m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations; read from the page image |
| Torino | 2025-26 | Italy, tier 1 | €122,499,637.00 | Value of production | €42,983,822.00 | €79,515,815.00 | Value of production €122.5m − reported player trading €43.0m = €79.5m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations |
| Udinese | 2024-25 | Italy, tier 1 | €141,695,326.00 | Value of production | €72,321,288.00 | €69,374,038.00 | Value of production €141.7m − reported player trading €72.3m = €69.4m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations |
| Venezia | 2024-25 | Italy, tier 1 | €51,800,000.00 | Value of production | €9,800,000.00 | €42,000,000.00 | Value of production €51.8m − reported player trading €9.80m = €42.0m (calculated). Deduction: gross income from players' registrations (gains, loan fees, other), of which €8.6m gains on disposals |
| Verona | 2024-25 | Italy, tier 1 | €101,593,404.00 | Value of production | €31,550,568.00 | €70,042,836.00 | Value of production €101.6m − reported player trading €31.6m = €70.0m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations |
| Académica | 2025-26 | Portugal, tier 3 | €170,210.23 | Revenue | Already excluded | €170,210.23 | Reported revenue €170k; player-sale gains already excluded |
| Académico de Viseu | 2024-25 | Portugal, tier 2 | €1,044,902.33 | Revenue | Already excluded | €1,044,902.33 | Reported revenue €1.04m; player-sale gains already excluded |
| Alverca | 2024-25 | Portugal, tier 2 | €637,397.79 | Revenue | Already excluded | €637,397.79 | Reported revenue €637k; player-sale gains already excluded |
| Amora | 2024-25 | Portugal, tier 4 | €305,868.29 | Revenue | Already excluded | €305,868.29 | Reported revenue €306k; player-sale gains already excluded |
| Arouca | 2024-25 | Portugal, tier 1 | €5,607,337.58 | Revenue | Already excluded | €5,607,337.58 | Reported revenue €5.61m; player-sale gains already excluded |
| AVS | 2024-25 | Portugal, tier 1 | €8,354,009.18 | Revenue | Already excluded | €8,354,009.18 | Reported revenue €8.35m; player-sale gains already excluded |
| Beira-Mar | 2024-25 | Portugal, tier 4 | €500,696.20 | Revenue | Already excluded | €500,696.20 | Reported revenue €501k; player-sale gains already excluded. Vendas e serviços prestados, including members' fees of €134,250 |
| Belenenses | 2024-25 | Portugal, tier 3 | €536,755.87 | Revenue | Already excluded | €536,755.87 | Reported revenue €537k; player-sale gains already excluded |
| Benfica | 2024-25 | Portugal, tier 1 | €230,618,000.00 | Revenue | Already excluded | €230,618,000.00 | Reported revenue €230.6m; player-sale gains already excluded. Rendimentos e ganhos operacionais |
| Braga | 2024-25 | Portugal, tier 1 | €18,108,204.00 | Revenue | Already excluded | €18,108,204.00 | Reported revenue €18.1m; player-sale gains already excluded. Vendas e serviços prestados |
| Casa Pia | 2023-24 | Portugal, tier 1 | €8,872,524.00 | Revenue | Already excluded | €8,872,524.00 | Reported revenue €8.87m; player-sale gains already excluded |
| Chaves | 2024-25 | Portugal, tier 2 | €1,185,584.33 | Revenue | Already excluded | €1,185,584.33 | Reported revenue €1.19m; player-sale gains already excluded. Venda de bens €249,075.60 and prestação de serviços €936,508.73 (notes) |
| Estoril Praia | 2024-25 | Portugal, tier 1 | €5,412,861.00 | Revenue | Already excluded | €5,412,861.00 | Reported revenue €5.41m; player-sale gains already excluded |
| Estrela da Amadora | 2024-25 | Portugal, tier 1 | €14,906,471.06 | Revenue | Already excluded | €14,906,471.06 | Reported revenue €14.9m; player-sale gains already excluded. Vendas e serviços prestados (labelled 'vendas de mercadorias' in the notes; no breakdown) |
| Fafe | 2022-23 | Portugal, tier 3 | €139,237.99 | Revenue | Already excluded | €139,237.99 | Reported revenue €139k; player-sale gains already excluded |
| Famalicão | 2024-25 | Portugal, tier 1 | €6,578,691.63 | Revenue | Already excluded | €6,578,691.63 | Reported revenue €6.58m; player-sale gains already excluded |
| Farense | 2024-25 | Portugal, tier 1 | €6,060,501.62 | Revenue | Already excluded | €6,060,501.62 | Reported revenue €6.06m; player-sale gains already excluded |
| Feirense | 2024-25 | Portugal, tier 2 | €626,203.36 | Revenue | Already excluded | €626,203.36 | Reported revenue €626k; player-sale gains already excluded. Vendas e serviços prestados: TV rights €450,000, sponsorship and advertising €112,445.30, gate €17,827.35, boxes €15,165.63, competition participation €18,968.89, loan fees €4,914.96, other €6,881.23 (note 15) |
| Gil Vicente | 2024-25 | Portugal, tier 1 | €16,569,850.12 | Revenue | Already excluded | €16,569,850.12 | Reported revenue €16.6m; player-sale gains already excluded |
| Leça | 2024-25 | Portugal, tier 4 | €172,356.21 | Revenue | Already excluded | €172,356.21 | Reported revenue €172k; player-sale gains already excluded |
| Leixões | 2024-25 | Portugal, tier 2 | €777,927.47 | Revenue | Already excluded | €777,927.47 | Reported revenue €778k; player-sale gains already excluded |
| Mafra | 2023-24 | Portugal, tier 2 | €1,275,143.83 | Revenue | Already excluded | €1,275,143.83 | Reported revenue €1.28m; player-sale gains already excluded |
| Marítimo | 2024-25 | Portugal, tier 2 | €1,050,514.00 | Revenue | Already excluded | €1,050,514.00 | Reported revenue €1.05m; player-sale gains already excluded |
| Moreirense | 2024-25 | Portugal, tier 1 | €5,052,729.00 | Revenue | Already excluded | €5,052,729.00 | Reported revenue €5.05m; player-sale gains already excluded. Vendas e serviços prestados: sales €17,864, TV rights €3,600,000, other services €1,434,865 (note 11) |
| Nacional | 2024-25 | Portugal, tier 1 | €6,067,662.00 | Revenue | Already excluded | €6,067,662.00 | Reported revenue €6.07m; player-sale gains already excluded |
| O Elvas | 2023-24 | Portugal, tier 4 | €12,923.00 | Revenue | Already excluded | €12,923.00 | Reported revenue €12.9k; player-sale gains already excluded |
| Oliveirense | 2024-25 | Portugal, tier 2 | €1,150,125.66 | Revenue | Already excluded | €1,150,125.66 | Reported revenue €1.15m; player-sale gains already excluded |
| Paços de Ferreira | 2024-25 | Portugal, tier 2 | €1,423,564.09 | Revenue | Already excluded | €1,423,564.09 | Reported revenue €1.42m; player-sale gains already excluded |
| Penafiel | 2024-25 | Portugal, tier 2 | €571,519.59 | Revenue | Already excluded | €571,519.59 | Reported revenue €572k; player-sale gains already excluded |
| Portimonense | 2024-25 | Portugal, tier 2 | €1,097,157.79 | Revenue | Already excluded | €1,097,157.79 | Reported revenue €1.10m; player-sale gains already excluded |
| Porto | 2024-25 | Portugal, tier 1 | €97,223,000.00 | Revenue | Already excluded | €97,223,000.00 | Reported revenue €97.2m; player-sale gains already excluded. Prestações de serviços €94,499k and outros proveitos operacionais €2,724k |
| Rio Ave | 2024-25 | Portugal, tier 1 | €5,722,176.13 | Revenue | Already excluded | €5,722,176.13 | Reported revenue €5.72m; player-sale gains already excluded |
| Santa Clara | 2024-25 | Portugal, tier 1 | €6,658,978.90 | Revenue | Already excluded | €6,658,978.90 | Reported revenue €6.66m; player-sale gains already excluded |
| Sporting CP | 2025-26 | Portugal, tier 1 | €137,315,000.00 | Revenue | Already excluded | €137,315,000.00 | Reported revenue €137.3m; player-sale gains already excluded. Rendimentos e ganhos operacionais sem transacções do plantel |
| Sporting da Covilhã | 2024-25 | Portugal, tier 3 | €226,939.93 | Revenue | Already excluded | €226,939.93 | Reported revenue €227k; player-sale gains already excluded |
| Torreense | 2024-25 | Portugal, tier 2 | €1,317,070.33 | Revenue | Already excluded | €1,317,070.33 | Reported revenue €1.32m; player-sale gains already excluded. Vendas e serviços prestados (face statement) |
| União de Leiria | 2023-24 | Portugal, tier 2 | €1,643,977.28 | Revenue | Already excluded | €1,643,977.28 | Reported revenue €1.64m; player-sale gains already excluded |
| Vitória de Guimarães | 2024-25 | Portugal, tier 1 | €22,584,986.98 | Revenue | Already excluded | €22,584,986.98 | Reported revenue €22.6m; player-sale gains already excluded |
| Vizela | 2024-25 | Portugal, tier 2 | €1,499,018.00 | Revenue | Already excluded | €1,499,018.00 | Reported revenue €1.50m; player-sale gains already excluded |