The budget
The budget shows the balance, the week's result (income minus expenses, average ticket revenue included), the forecast end-of-season balance and the low point, with the balance curve up to the last week.
Then come the week's income and expenses line by line, the season result taken from the ledger and the latest transactions. Finances are settled automatically every week.
Budget lines
Income : TV rights, sponsors, ticketing (weekly average) and merchandising. Expenses : player wages, staff wages, upkeep of facilities and stadium, fixed costs.
💡 If the forecast low point drops below zero, cut the wage bill or sell before starting major works.
Expenses
Below the budget, expenses detail the week's spending line by line : player wages, staff wages, upkeep of facilities and stadium, fixed costs. Their total is the budget's expenses.
Show them by week or over the season and spot the heaviest item. Transfers and investments are not part of them : they are one-off expenses, visible in the ledger.
In football, fixed costs cover operations, services, insurance and administration, depending on the division.
In rugby, fixed costs are worth a quarter of the TV rights, split between operations, services, insurance and administration.