{"id":253558,"date":"2021-03-06T16:07:09","date_gmt":"2021-03-06T15:07:09","guid":{"rendered":"https:\/\/acefootball.com\/da\/?p=253558"},"modified":"2021-03-06T16:16:26","modified_gmt":"2021-03-06T15:16:26","slug":"analyse-broendby-if-er-i-den-grad-ved-at-have-vendt-skuden","status":"publish","type":"post","link":"https:\/\/acefootball.com\/da\/fodboldnyheder\/analyse-broendby-if-er-i-den-grad-ved-at-have-vendt-skuden\/","title":{"rendered":"Analyse: Br\u00f8ndby IF er i den grad ved at have vendt skuden"},"content":{"rendered":"\n

\u00d8konomiekspert Steen Houman har kigget Br\u00f8ndby IF’s \u00f8konomi igennem, og der er overvejende positive ting at sige om klubbens situation<\/h2>\n\n\n\n

Br\u00f8ndby har oplevet en markant nedgang i oms\u00e6tningen fra 175,1 mio til 158,4 mio. Dette bliver dog reddet af kompensation p\u00e5 42 mio samt donation (st\u00f8tte fra fans) p\u00e5 3,1 mio.<\/p>\n\n\n\n

\u00c5rsagen til nedgang i oms\u00e6tning skyldes f\u00e6rre sponsorkroner i kassen, en nedgang p\u00e5 cirka 26 mio (fra 68 mio) samt f\u00e6rre indt\u00e6gter samlet set p\u00e5 posten TV, entre og pr\u00e6mieindt\u00e6gter, som er 25 mindre (fra 60 mio).<\/p>\n\n\n\n

Br\u00f8ndby er er ved at tilpasse l\u00f8nbudget, og den samlede post p\u00e5 personaleomkostninger (alle ansatte) er g\u00e5et fra 97,1 mio til 84 mio,<\/p>\n\n\n\n

Der er fem ben en fodboldklub har sine prim\u00e6re indt\u00e6gter. For Br\u00f8ndby er det afg\u00f8rende at s\u00e6lge spillere eller kunne f\u00e5 europ\u00e6isk succes. For p\u00e5 selve driften taber Br\u00f8ndby penge. Kan klubben f\u00e5 succes i Europa, ligger der en \u00f8konomisk gulerod her.<\/p>\n\n\n\n

Br\u00f8ndby lavede i 2020 en aktieemmision p\u00e5 129,1 mio og som led i emisionen, er selskabets g\u00e6ld p\u00e5 93,2 mio til klubbens ejerkreds, konverteret til aktier. Efterf\u00f8lgende er renteb\u00e6rende g\u00e6ld bragt ud af verden, og Br\u00f8ndby har ved regnskabets afslutning ingen renteb\u00e6rende g\u00e6ld.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Opm\u00e6rksomhedspunkter<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Fanvenligt regnskab<\/strong><\/h3>\n\n\n\n

Det er vigtigt at p\u00e5pege, at klubben lever op til det de skal og oplyser det de skal. Men for en fan af klubben, s\u00e5 er nedenst\u00e5ende noget der har betydning for fans.<\/p>\n\n\n\n

Der er stor forst\u00e5else for at klubber ikke \u00f8nsker at oplyse nogle af nedenst\u00e5ende af konkurrencem\u00e6ssige hensyn. Men der er klubber, som faktisk oplyser alt p\u00e5 de 8 punkter!<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Ejerforhold<\/strong><\/h3>\n\n\n\n

Jan B. Andersen 50%<\/p>\n\n\n\n

Oms\u00e6tning<\/strong><\/h3>\n\n\n\n

Oms\u00e6tning er opgjort p\u00e5 som nettooms\u00e6tning samt andre driftsindt\u00e6gter (transfer). For sammenligningens skyld herunder er det den samlede oms\u00e6tning der er n\u00e6vnt.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Udviklingen i de omr\u00e5der hvor Br\u00f8ndby har sine prim\u00e6re indt\u00e6gter er s\u00e5ledes:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u00c5rets resultat<\/strong><\/h3>\n\n\n\n

Br\u00f8ndby taber penge, men det ser ud til at klubben er ved at f\u00e5 vendt skuden \u00f8konomisk og f\u00e5r tilpasset klubbens drift. De seneste 10 \u00e5r har Br\u00f8ndby tabt hvad der svarer til at Br\u00f8ndby hver eneste dag har tabt 181.000kr. Dog skal det med at en stor nedskrivning af stadion, er en v\u00e6sentlig \u00e5rsag til tabet.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Personaleomkostninger<\/strong><\/h3>\n\n\n\n

Dette d\u00e6kker over alle ansatte i klubben fra spillertrup, ledelse, administration mm. Br\u00f8ndby har sk\u00e5ret p\u00e5 denne post.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Spillerbudget<\/h3>\n\n\n\n

Dette er l\u00f8nsum spillertrup + afskrivninger spillertrup. L\u00f8nsummen for spillertrup er ikke oplyst og er derfor et estimat baseret p\u00e5 de oplysninger der er i regnskab i forhold til antal kontraktansatte mm.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Antal ansatte<\/strong><\/h3>\n\n\n\n

Dette d\u00e6kker over alle ansatte i klubben.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

L\u00f8n i procent af oms\u00e6tning<\/strong><\/h3>\n\n\n\n

Jo h\u00f8jere andel en klub ligger p\u00e5, jo minde luft er der i klubben til andre tiltag.<\/p>\n\n\n\n

Som s\u00e5dan er det ikke et problem at en klub bruger flere penge end klubben har, da det kan v\u00e6re i en strategi om at opn\u00e5 et m\u00e5l.<\/p>\n\n\n\n

Problemet kommer hvis klubben ikke har \u2018sparet\u2019 op til dette, eller hvis den forts\u00e6tter, s\u00e5 kr\u00e6ver det en ejerkreds der kan d\u00e6kke underskuddet.<\/p>\n\n\n\n

UEFA’s anbefaling i forhold til Financial Fair Play er, at en klub skal ligge p\u00e5 max 70%.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

L\u00f8n spillertrup i gennemsnit<\/h3>\n\n\n\n

Hvad er den samlede l\u00f8nsum til spillertruppen. Dette er ikke oplyst specifikt i regnskabet og derfor et estimat.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Powerindex<\/h3>\n\n\n\n

Dette er et udtryk for hvor Br\u00f8ndbys personaleomkostninger holdes op mod den klub det enkelte \u00e5r, der har det st\u00f8rste budget.<\/p>\n\n\n\n

Ikke alle klubber har afleveret deres 2020 regnskab, derfor er dette ikke med.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Gennemsnitsalder spillertrup<\/strong><\/h3>\n\n\n\n
\"\"<\/figure>\n\n\n\n

G\u00e6ld i alt<\/strong><\/h3>\n\n\n\n

For en klub er det ikke n\u00f8dvendigvis et problem at have g\u00e6ld, det som er interessant er den rentebyrde der kan ligge p\u00e5 klubben.<\/p>\n\n\n\n

Br\u00f8ndby har ingen renteb\u00e6rende g\u00e6ld.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Aktiver<\/strong><\/h3>\n\n\n\n

Br\u00f8ndby stadion har v\u00e6ret et af klubbens aktiver og derfor klubben ligger h\u00f8jt op i 00\u2019erne.<\/p>\n\n\n\n

Aktiver defineres af \u00e5rsregnskabsloven som:
Ressourcer, som er under virksomhedens kontrol som et resultat af tidligere begivenheder og hvorfra fremtidige \u00f8konomiske fordele forventes at tilflyde virksomheden.<\/em><\/p>\n\n\n\n

Der kan v\u00e6re forskellige aktiver, som samlet set er klubbens aktiver.<\/p>\n\n\n\n

Immaterielle anl\u00e6gsaktiver
<\/strong>Goodwill, trupv\u00e6rdi<\/p>\n\n\n\n

Materielle anl\u00e6gsaktiver
<\/strong>Ejendomme bla<\/p>\n\n\n\n

Oms\u00e6tningsaktiver
<\/strong>Varelager,\u00a0Tilgodehavender fra salg og\u00a0Likvide beholdninger<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

G\u00e6ld i forhold til aktiver<\/strong><\/h3>\n\n\n\n

Dette er et interessant omr\u00e5de, er g\u00e6lden st\u00f8rre end aktiverne i klubben, er det ikke positivt, b\u00e5de i dagligdagen, samt hvis der t\u00e6nkes p\u00e5 salg af en klub.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Soliditetgrad<\/strong><\/h3>\n\n\n\n

I praksis kan det v\u00e6re vanskeligt at vurdere, hvad der skal betragtes som en god eller d\u00e5rlig soliditetgrad.
En soliditetgrad p\u00e5 100 er n\u00e6sten aldrig godt, da det er et tegn p\u00e5, at klubben ikke investerer tilstr\u00e6kkeligt.<\/p>\n\n\n\n

En soliditetgrad p\u00e5 0 er ogs\u00e5 sj\u00e6ldent godt, da klubben har finansieret alle sine aktiver med fremmed kapital. Det g\u00f8r g\u00f8r klubben meget skr\u00f8belig overfor \u00f8konomisk modgang, da der ikke skal meget til, f\u00f8r de ikke kan betale sine \u00f8konomiske forpligtelser.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Egenkapital<\/strong><\/h3>\n\n\n\n

I en virksomhed og dets regnskab, er der b\u00e5de aktiver (ejendele) og g\u00e6ldforpligtelser (passiver).<\/p>\n\n\n\n

Egenkapitalen udg\u00f8r den samlede sum, n\u00e5r de to forhold er gjort op med hinanden.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Du kan l\u00e6se meget mere fra Steen Houmann og \u00f8konomi i sport ved at f\u00f8lge dette link.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d8konomiekspert Steen Houman har kigget Br\u00f8ndby IF’s \u00f8konomi igennem, og der er overvejende positive ting at sige om klubbens situation<\/p>\n","protected":false},"author":750,"featured_media":253560,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"push_articles_ronaldo":{"active":false,"canonical":0,"publish":false},"force_updates":null},"categories":[1],"tags":[53,588],"enet_tags":{"team":["8595"],"league":["46"],"sport_events":[]},"yoast_head":"\nAnalyse: Br\u00f8ndby IF er i den grad ved at have vendt skuden<\/title>\n<meta name=\"description\" content=\"\u00d8konomiekspert Steen Houman har kigget Br\u00f8ndby IF's \u00f8konomi igennem, og der er overvejende positive ting at sige om klubbens situation\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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