Borussia Dortmund GmbH & Co KGaA (BVB) — Working Capital to Net Assets Ratio
Borussia Dortmund GmbH & Co KGaA (BVB) has a Working Capital to Net Assets ratio of -15.5% as of March 2026. Working capital of €-50.62 Million (current assets of €130.50 Million minus current liabilities of €181.12 Million) is measured against net assets of €325.95 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Borussia Dortmund GmbH & Co KGaA leverage flexibility ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Borussia Dortmund GmbH & Co KGaA Working Capital to Net Assets (2006–2025)
This chart shows how Borussia Dortmund GmbH & Co KGaA's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of March 2026, the ratio stands at -15.5%, reflecting working capital of €-50.62 Million against net assets of €325.95 Million EUR. See BVB defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Borussia Dortmund GmbH & Co KGaA (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Borussia Dortmund GmbH & Co KGaA from 2006 to 2025, covering 20 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see market cap of Borussia Dortmund GmbH & Co KGaA.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -19.0% | €-61.95 Million | €326.33 Million | €126.75 Million | €188.70 Million | ▲ +1.4 pp |
| 2024 | -20.4% | €-66.57 Million | €327.01 Million | €116.41 Million | €182.98 Million | ▲ +11.4 pp |
| 2023 | -31.8% | €-89.90 Million | €282.70 Million | €71.11 Million | €161.01 Million | ▼ -19.7 pp |
| 2022 | -12.1% | €-33.98 Million | €280.50 Million | €96.61 Million | €130.59 Million | ▲ +32.1 pp |
| 2021 | -44.2% | €-102.89 Million | €232.64 Million | €60.72 Million | €163.60 Million | ▼ -29.1 pp |
| 2020 | -15.1% | €-46.10 Million | €305.45 Million | €76.51 Million | €122.61 Million | ▼ -15.2 pp |
| 2019 | 0.1% | €289.00K | €354.92 Million | €128.36 Million | €128.07 Million | ▼ -5.1 pp |
| 2018 | 5.2% | €17.38 Million | €336.30 Million | €136.41 Million | €119.03 Million | ▲ +10.7 pp |
| 2017 | -5.5% | €-17.17 Million | €312.30 Million | €123.74 Million | €140.91 Million | ▼ -19.4 pp |
| 2016 | 13.9% | €42.97 Million | €309.54 Million | €121.78 Million | €78.81 Million | ▲ +1.5 pp |
| 2015 | 12.4% | €35.40 Million | €286.08 Million | €97.03 Million | €61.63 Million | ▲ +31.8 pp |
| 2014 | -19.4% | €-28.21 Million | €145.25 Million | €42.80 Million | €71.01 Million | ▼ -30.6 pp |
| 2013 | 11.2% | €15.78 Million | €140.62 Million | €90.20 Million | €74.42 Million | ▲ +36.5 pp |
| 2012 | -25.3% | €-23.64 Million | €93.45 Million | €38.30 Million | €61.95 Million | ▲ +31.3 pp |
| 2011 | -56.6% | €-38.26 Million | €67.63 Million | €25.11 Million | €63.37 Million | ▲ +6.0 pp |
| 2010 | -62.6% | €-38.82 Million | €62.02 Million | €10.59 Million | €49.41 Million | ▼ -10.4 pp |
| 2009 | -52.2% | €-35.59 Million | €68.24 Million | €14.71 Million | €50.30 Million | ▼ -28.4 pp |
| 2008 | -23.7% | €-19.17 Million | €80.80 Million | €37.48 Million | €56.65 Million | ▼ -47.9 pp |
| 2007 | 24.2% | €20.86 Million | €86.22 Million | €33.33 Million | €12.47 Million | ▲ +134.9 pp |
| 2006 | -110.7% | €-41.32 Million | €37.32 Million | €58.41 Million | €99.73 Million | — |