Scope of consolidated financial statements
In addition to Borussia Dortmund GmbH & Co. KGaA, the consolidated financial statements include nine (30 June 2025: nine) fully consolidated subsidiaries, one associate (Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH) and one joint venture (BVB Gesundheitswelt GmbH), each accounted for using the equity method. The list of shareholdings as at 30 June 2026 was as follows:
|
|
Registered office |
|
Share capital (EUR ‘000) as at 30/06/2026 |
|
Shareholding % |
|
Equity (EUR ‘000) as at 30/06/2026 |
|
Net profit/ |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
|
|
|
|
|
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Fully consolidated companies: |
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besttravel Dortmund GmbH* |
|
Dortmund |
|
50 |
|
100.00 |
|
144 |
|
1,472 |
||||||
BVB Event & Catering GmbH* |
|
Dortmund |
|
25 |
|
100.00 |
|
25 |
|
1,880 |
||||||
BVB Fußballakademie GmbH* |
|
Dortmund |
|
50 |
|
100.00 |
|
456 |
|
1,571 |
||||||
BVB Merchandising GmbH* |
|
Dortmund |
|
75 |
|
100.00 |
|
10,881 |
|
5,399 |
||||||
BVB Stadionmanagement GmbH* |
|
Dortmund |
|
52 |
|
100.00 |
|
66 |
|
307 |
||||||
BVB International Holding GmbH |
|
Dortmund |
|
25 |
|
100.00 |
|
550 |
|
0 |
||||||
Borussia Dortmund Football (Shanghai) Co., Ltd. |
|
Shanghai |
|
128 |
|
100.00 |
|
318 |
|
113 |
||||||
BVB Americas Inc. |
|
New York |
|
0 |
|
100.00 |
|
134 |
|
71 |
||||||
BVB Asia Pacific Pte. Ltd. |
|
Singapore |
|
66 |
|
100.00 |
|
430 |
|
32 |
||||||
|
|
|
|
|
|
|
|
|
|
|
||||||
Investments accounted for using the equity method: |
||||||||||||||||
BVB Gesundheitswelt GmbH** |
|
Dortmund |
|
250 |
|
49.00 |
|
715 |
|
-90 |
||||||
Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH** |
|
Dortmund |
|
52 |
|
33.33 |
|
1,235 |
|
28 |
||||||
|
||||||||||||||||
|
|
Registered office |
|
Share capital (EUR ‘000) as at 30/06/2025 |
|
Shareholding % |
|
Equity (EUR ‘000) as at 30/06/2025 |
|
Net profit/ |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
|
|
|
|
|
||||||
Fully consolidated companies: |
||||||||||||||||
besttravel Dortmund GmbH* |
|
Dortmund |
|
50 |
|
100.00 |
|
144 |
|
1,685 |
||||||
BVB Event & Catering GmbH* |
|
Dortmund |
|
25 |
|
100.00 |
|
25 |
|
3,777 |
||||||
BVB Fußballakademie GmbH* |
|
Dortmund |
|
50 |
|
100.00 |
|
456 |
|
1,899 |
||||||
BVB Merchandising GmbH* |
|
Dortmund |
|
75 |
|
100.00 |
|
10,881 |
|
6,687 |
||||||
BVB Stadionmanagement GmbH* |
|
Dortmund |
|
52 |
|
100.00 |
|
66 |
|
286 |
||||||
BVB International Holding GmbH |
|
Dortmund |
|
25 |
|
100.00 |
|
550 |
|
0 |
||||||
Borussia Dortmund Football (Shanghai) Co., Ltd. |
|
Shanghai |
|
128 |
|
100.00 |
|
205 |
|
77 |
||||||
BVB Americas Inc. |
|
New York |
|
0 |
|
100.00 |
|
63 |
|
32 |
||||||
BVB Asia Pacific Pte. Ltd. |
|
Singapore |
|
66 |
|
100.00 |
|
396 |
|
39 |
||||||
|
|
|
|
|
|
|
|
|
|
|
||||||
Investments accounted for using the equity method: |
||||||||||||||||
BVB Gesundheitswelt GmbH** |
|
Dortmund |
|
250 |
|
49.00 |
|
900 |
|
0 |
||||||
Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH** |
|
Dortmund |
|
52 |
|
33.33 |
|
1,151 |
|
28 |
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|
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No interim financial statements were prepared for Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH (Orthomed GmbH) or BVB Gesundheitswelt GmbH as at 30 June 2026 due to the fact that there would be no material impact on the consolidated financial statements.
Please refer to Note 33 for disclosures on transactions with related parties.