14 Sports clubs in Germany  More than just exercise Summary   the most important facts in brief Club Finances    The financial situation of sports clubs in Germany is  largely stable  In 2016  almost three quarters of the  clubs state that their revenue exceeds their expenditure   However  this proportion is slightly lower than in the  previous wave of the Sport Development Report  2014       As in previous years  the main sources of revenue are  membership fees and donations  These sources of reve  nue have increased significantly since 2014      Altogether  the revenue from the non material area of  the clubs  i e  from membership fees  admission fees   donations  and grants  makes up almost three quarters  of all revenue      Sports clubs in Germany spend most of their money on  core sports operations  The largest expenditure item is  for coaches  trainers  and sports instructors  which has  increased significantly compared to 2014     Proportionally  most of the expenses are for sports  operations and personnel  Challenges for sports clubs  especially in terms of personnel    While around two thirds of the clubs in Germany assess  their financial situation as not or only slightly proble  matic in 2017  clubs continue to face increasing person  nel problems    
        
        
        
         
        
          
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