Annual Report
2025/2026
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Report on expected developments
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Consolidated financial statements
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Consolidated statement of financial position
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Basic principles
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Accounting policies IFRS
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Foreign currency translation
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Impairment of financial assets
Derecognition of financial assets and financial liabilities
Management of financial risks
Significant decisions subject to judgement and estimates
Operating segments
Notes to the consolidated statement of financial position
Notes to the consolidated statement of financial position
(1)
Intangible assets
(2)
Property, plant and equipment
(3)
Investments accounted for using the equity method
(4)
Financial assets
(5)
Trade and other financial receivables
(6)
Inventories
(7)
Cash and cash equivalents
(8)
Assets held for sale
(9)
Equity
(10)
Provisions
(11)
Financial liabilities
(12)
Lease liabilities
(13)
Trade payables
(14)
Other financial liabilities
(15)
Prepaid expenses and deferred income
Notes to the consolidated statement of comprehensive income
Notes to the consolidated statement of comprehensive income
(16)
Revenue
(17)
Net transfer income
(18)
Other operating income
(19)
Cost of materials
(20)
Personnel expenses
(21)
Depreciation and amortisation
(22)
Other operating expenses
(23)
Financial result
(24)
Income taxes and deferred taxes
(25)
Consolidated statement of cash flows
Other disclosures
Other disclosures
(26)
Credit risk
(27)
Exchange rate risk
(28)
Interest rate risk
(29)
Net gains/losses
(30)
Liquidity risk
(31)
Fair values of financial instruments by class and category
(32)
Earnings per share
(33)
Transactions with related parties
(34)
Other financial obligations
(35)
Events after the end of the reporting period
(36)
Average number of salaried employees
(37)
Management
(38)
Auditors’ fees
(39)
Supervisory Board
(40)
Exercise of the exemption option
(41)
Notifiable shareholdings
(42)
Shareholdings by members of governing bodies
(43)
Corporate Governance
Auditors’ Report
Responsibility Statement
Services
Annual Report as PDF
Download Center
Key Figures Comparison
BVB Financial calendar
Sporting Highlights
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Shareholders
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Financial performance indicators at a glance
Introductory remarks
Report of the Supervisory Board
Governing bodies and group structure
BVB shares
BVB shares
Share price performance
Share capital and shareholder structure
Shareholdings by members of governing bodies
Investor Relations
Corporate Governance
Corporate Governance
General information
Declaration of conformity by the management and by the Supervisory Board
Group Management Report
Group Management Report
Business trend
Business trend
Athletic development
Performance indicators
Market and competitive environment
General information about the Company
General information about the Company
Group structure
Management and control
Management and control system
Corporate strategy
Dividend policy
Separate combined non-financial Group report
Corporate governance declaration
Position of the Group
Position of the Group
Development of performance indicators
Results of operations
Revenue trend
Operating expenses
Analysis of capital structure
Analysis of capital structure
Development and performance of the business
Analysis of capital expenditure
Analysis of liquidity
Net assets
Overall assessment
Control and risk management system
Opportunity and risk report
Opportunity and risk report
Risk management
Opportunities
Overall assessment of the risks and opportunities
Report on expected developments
Report on expected developments
Expected general economic environment
Expected revenue trend
Expected trend for significant operating expenses
Expected dividends
Expected capital expenditures and financial position
Expected development of financial performance indicators
Overall assessment of expected performance
Other disclosures
Other disclosures
Reporting
Statement
Disclaimer
Consolidated financial statements
Consolidated financial statements
Consolidated statement of financial position
Consolidated statement of comprehensive income
Consolidated statement of cash flows
Consolidated statement of changes in equity
Notes to the consolidated financial statements
Notes to the consolidated financial statements
Basic principles
Basic principles
General disclosures
Accounting policies IFRS
Scope of consolidated financial statements
Consolidation principles
Foreign currency translation
Accounting policies
Impairment of financial assets
Derecognition of financial assets and financial liabilities
Management of financial risks
Significant decisions subject to judgement and estimates
Operating segments
Notes to the consolidated statement of financial position
Notes to the consolidated statement of financial position
(1)
Intangible assets
(2)
Property, plant and equipment
(3)
Investments accounted for using the equity method
(4)
Financial assets
(5)
Trade and other financial receivables
(6)
Inventories
(7)
Cash and cash equivalents
(8)
Assets held for sale
(9)
Equity
(10)
Provisions
(11)
Financial liabilities
(12)
Lease liabilities
(13)
Trade payables
(14)
Other financial liabilities
(15)
Prepaid expenses and deferred income
Notes to the consolidated statement of comprehensive income
Notes to the consolidated statement of comprehensive income
(16)
Revenue
(17)
Net transfer income
(18)
Other operating income
(19)
Cost of materials
(20)
Personnel expenses
(21)
Depreciation and amortisation
(22)
Other operating expenses
(23)
Financial result
(24)
Income taxes and deferred taxes
(25)
Consolidated statement of cash flows
Other disclosures
Other disclosures
(26)
Credit risk
(27)
Exchange rate risk
(28)
Interest rate risk
(29)
Net gains/losses
(30)
Liquidity risk
(31)
Fair values of financial instruments by class and category
(32)
Earnings per share
(33)
Transactions with related parties
(34)
Other financial obligations
(35)
Events after the end of the reporting period
(36)
Average number of salaried employees
(37)
Management
(38)
Auditors’ fees
(39)
Supervisory Board
(40)
Exercise of the exemption option
(41)
Notifiable shareholdings
(42)
Shareholdings by members of governing bodies
(43)
Corporate Governance
Auditors’ Report
Responsibility Statement
Sporting Highlights
Services
Annual Report as PDF
Download Center
Key Figures Comparison
BVB Financial calendar
Annual Report
2025/2026
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UCL Matchday 2 / 01/10/2025
BVB - Athletic Bilbao 4:1
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