Who's the best at doing what?

Three sources of income, all of them based upon the same fact: success on the football pitch, but with very different business approach in their execution. What club is the best at doing which? Is there one club who is better than the rest at all three leads?

When we have a look at the financial statements and the management reports of the UEFA Top 5 Clubs at the end of last season we can build up the following chart:

Real Madrid stands out of the rest in what relates to match-day revenues ("Spieltag"), while FC Barcelona leads the other two chapters. It catches your eye how little Bayern München makes out of broadcasting rights ("Übertragung"), and how low Arsenal's income in commercial and marketing efforts is.

The ideal Club would be leading all three business lines, and FC Barcelona appears to be doing well in all but the management of their own fixed assets (income from stadium, basically), despite the fact that Camp Nou with capacity for almost 100.000 fans is by far the biggest sport stadium in Europe. Clearly there's a gap between Real Madrid and FC Barcelona of roughly 40 Mio €/year which FC Barcelona needs to close if they aspire to become the top money making club in the world.

Of course Spanish clubs do need to pay for their fiscal liabilities as well. There were news following a debate at the Parliament earlier this week stating that Spanish football clubs owe more than a billion € to the State in delayed income tax and social security charges. Uli Höneß, president of Bayern München, sauerly complained about this fact claiming for equal competitive conditions across the continent. Real Madrid and FC Barcelona immediately reacted to his words stating that they have no debts, and actually so appears in their balance sheets. When UEFAs Financial Fair Game gets into motion, I wonder how many clubs will stand alive. A revolution in the world of professional football is about to come.