According to Mundo Deportivo, it has been learned that UEFA’s €15 million fine imposed on FC Barcelona will have deep consequences on the club’s financial health, specifically its balance sheet liabilities for the next two years. 

While the figure may seem manageable compared to the initial threat of a €60 million fine, the long-term implications are serious.

This fine is part of a larger UEFA investigation into financial rule breaches committed in 2023 and 2024 by several clubs, including Barcelona, Chelsea, Porto, Lyon, Aston Villa, and Hajduk Split. 

UEFA’s Financial Oversight Body concluded that these clubs exceeded the acceptable deficit limits. 

For Barça, the issue emerges from how they presented income from certain “economic levers”, mainly asset sales, as legitimate revenue.

Initially, UEFA considered fining Barça the full €60 million. However, club president Joan Laporta reportedly managed to reduce the immediate amount to €15 million following two meetings with UEFA president Aleksander Ceferin. 

While this reduction might appear like a small win, the fine still comes with heavy strings attached.

Heavy impact on the balance sheets

The fine imposed on UEFA will have a significant impact. (Photo by PIERRE-PHILIPPE MARCOU/AFP via Getty Images)

Barcelona’s financial team now faces the challenge of integrating this fine into their accounts. For the 2024–25 fiscal year, the club must record the €15 million payable in the liabilities section of the balance sheet. 

In addition, they must include a provision for the remaining €45 million, essentially a warning that the rest of the fine could become payable if the club fails to meet UEFA’s conditions during the agreed two-year settlement period.

Once the €15 million is paid, it will also appear as debt to creditors and be registered as an operating expense for the year, directly affecting the club’s bottom line. 

For what it is worth, this is not a problem inherited from the past. It is being seen as a result of poor management. 

Now, what looked like a reduced penalty may end up being a long-term burden and with financial fair play limits tighter than ever, this fine could restrict Barça’s spending and squad planning.