In its latest study, the CIES Football Observatory analyses the clubs with the best financial performance in the transfer market since January 2021. The survey focuses solely on players recruited for the first team and then permanently sold, providing a precise snapshot of the most successful model, as well as the most loss-making. Unsurprisingly, Eintracht Frankfurt (see the presentation by Patrick Zeilmann, Head of Integration) dominates the rankings. With a positive balance of €286 million, the German club establishes itself as the global benchmark for player trading: €364 million in sales for only €78 million in expenses. This exemplary management puts Eintracht ahead of other specialists in player valuation, notably Brighton and Hove Albion (€221 million) and Stuttgart (€178 million). Atalanta (+€150M) and Benfica (+€147M) complete a top 5 that confirms the effectiveness of clubs focusing on developing and selling players with potential. In 6th place, Pierre Sage's RC Lens also boasts a remarkable record (+€134M), the result of several major capital gains realized over the last five seasons. Conversely, the most negative balance sheets come mainly from Saudi Arabia and England. The two Saudi giants, Al-Hilal (-€197M) and Al-Nassr (-€104M), precede West Ham (-€99M), Aston Villa (-€85M), and Manchester United (-€74M), demonstrating that massive spending and sporting performance do not always equate to financial stability.
With a positive balance sheet of €286 million since 2021, Eintracht Frankfurt has established itself as the benchmark in trading: €364 million in sales for only €78 million in expenditure.