LOSC Lille: "A constant and virtuous evolution since the arrival of Merlyn Partners" (D. Roudet)

"A stadium that's far too big to create a scarcity of seats, which makes pricing complicated" (Didier Roudet, LOSC Lille)

LOSC Lille is the Ligue 1 club with the best net result in Ligue 1, at €16.9m, according to the DNCG "Direction Nationale du Contrôle de Gestion", or the French National Directorate of Management Control 's report

That's true, but these figures should not be considered for the 2023-24 season alone. In fact, over the last four years, since the arrival of Merlyn Partners, and thanks to the work of president Olivier Létang, LOSC has seen a constant and virtuous evolution in its financial figures. It's a job that takes time, but one that shows, for example, that with strict cost control and, in particular, better management of the overall wage bill, we can optimise a business model that was initially loss-making.

With regard to the figures for the 2023-24 season, it is worth remembering that these depend to a large extent on TV rights, whether domestic or international - in this case those of the Conference League for 2023-24 - the impact of the provisional financial windfall from CVC and player trading, which is particularly effective at LOSC.

All in all, and taking into account the club's financial situation when we arrived, generating this net result with a steady increase in all our sources of profit (ticketing, sponsorship & hospitality) is recognition for the quality of the work of all our employees and satisfaction for our shareholders.

How has LOSC managed the collection of CVC funds?

We are one of the third group of clubs to benefit from €80m. This amount has had an impact on LOSC over three financial years. The option of choosing three instalments allows us to have very consistent figures for 2024-25. However, the budget work carried out at the start of each season is based on probable actual figures that do not take into account this temporary financial windfall.

How is the club anticipating the drop in TV rights?

For the 2024-25 season, none of the clubs anticipated the decline in TV rights, because we received the very bad news in the middle of the budget approval process. We're losing a huge amount of money and the impact is very complicated for us, as it is for most clubs. For this season, this decrease has been cushioned in a different way for us, as we have won our right to take part in the Champions League.

The revenue linked to this competition and its new format, plus our excellent sporting performances up to the Round of 16, mean that the 2024-25 financial year should once again be profitable.

However, as we look ahead to the next few seasons, and in particular 2025-26, we don't know whether or not we'll be taking part in a European competition, and if so which one, so we will have to accept this significant and brutal drop in our new budgets.

What did you think of the Senate committee's hearings on the financial and governance aspects of football?

It's clear that, at the very least, there have been shortcomings and even mistakes that we are now paying for. All those involved in professional football (the Federation, the LFP, the clubs, the unions, etc.) need to mobilise, consult and consider changes. When the Senate committee took up the matter, it was clearly because there was a desire to audit and then propose improvements.

LOSC was involved in these hearings, as our shareholder and president took an active part in them and suggested, for example, an economic model that could only work if there was a single broadcaster for Ligue 1, whether it was a platform managed by the League or not.

One of the proposals is to strengthen the control powers of the DNCG, which could issue an opinion in the event of a proposed sale of a club.

The DNCG has a very important role to play, since it must, among other things, guarantee the fairness of competitions by monitoring the figures and commitments of all clubs and shareholders.

Football has evolved and many new issues and problems need to be tackled, such as the proposed sale of a club, multi-club ownership, etc. If the DNCG, as an independent body, can help deal with these issues, then we should not deprive ourselves. We simply need to be clear about the limits and powers we are giving it.

LOSC Lille opened its women's training centre in September 2024. What are the club's ambitions for its women's team?

As far as women's football is concerned, we want first and foremost to be able to welcome the many young girls from the Lille metropolitan area to their favourite club in optimum conditions for playing their favourite sport.

With our training centre accredited by the Federation Fédération Française de Football (French Football Federation) , to date the only one north of Paris, our first objective is to build up as many of our players as possible via the Hauts-de-France region, where the vitality of women's football is enormous... Finally, our second objective and strong desire will be for the vast majority of our first-team players to come from our training centre.

Does the club intend to generate revenue from the women's team?

At the moment, I'm having a bit of trouble understanding the business model for women's football and the potential new revenue streams (TV rights, training compensation, transfer fees, etc.), perhaps because we're not performing up to our ambitions with our first team, since we're not in the top flight at the moment.

However, the image of women's football is very good, and we're also seeing a strong response from new partners who are arriving, so we need to work on building up the loyalty of our community.

LOSC has renewed its esports partnership with Team Vitality Published on 13/12/24 at 09:20
LOSC Lille (Ligue 1 McDonald's) have renewed their partnership with Team Vitality, a French esports organisation, for the third consecutive season, "for another promising season around an…

It's a way of staying in touch with the younger generation, who are keen on esports. If we are able to have a third year of partnership with a strong and recognised entity like Team Vitality, our ambition can only be to perform well, whether for the eLigue 1 McDonald's or the Esports World Cup.

We are also following the developments that the League is willing to make in this sector. We're reaching a young audience, and that's a great image, a great showcase that just needs to develop, even if, for those who already follow this competition closely, there's already a large and assertive audience.

The club has 30,000 season ticket holders in 2024-25. Is this a maximum figure?

We naturally came to an end date for subscriptions which was close to the start of the season, when we already had a base of 30,000 season ticket holders. In order to maintain a range of matchday options in all the categories offered by LOSC, and in anticipation of the Champions League group stage, we decided to stop the campaign at this figure of 30,000 season ticket holders.

This figure will probably be exceeded next season, as it has been for the last four seasons. The good sporting performances of our professional team are the best marketing tool for increasing our community of supporters and partners.

Two-thirds of the way through the season, the club has an average home attendance of 41,000, with an average stadium fill rate of around 82%. Are you satisfied with this?

Yes and no. Yes, because having an average of over 40,000 spectators is quite remarkable, it's a very good figure. The not-so-good figure is 82%: the Decathlon Arena is not the right stadium for us, it's far too big.

With the exception of the Top 5 matches and the derby, as well as the Champions League, where we know how to optimise a sold-out stadium, for the other matches we don't know how to create a scarcity of seats, so pricing is complicated. In addition, the customer experience can be optimised and we must continue to attract our potential spectators/partners with a better welcome, new shows, etc.

LOSC Lille pays a fixed rent of around €6.5m a year to the Métropole Européenne de Lille (MEL). Would you like to renegotiate this contract?

Of course we would. It's certainly the highest in France, perhaps even in Europe, in terms of the ratio of rent to days of use. Other clubs use their stadiums 365 days a year and can host concerts, events and seminars there, all of which add significantly to their figures. This isn't currently the case for LOSC. We only benefit from the stadium on matchdays and aren't involved in naming rights...

So yes, there's a desire to review the contract, and even if discussions aren't going as quickly as we would like, they are taking place regularly, and we hope they will be fruitful in the short to medium term.

MEL will regain full ownership of the stadium in 2043. Does the club have any long-term plans for the stadium?

Such decisions and financial issues are dealt with directly by the shareholder. There is a desire to review the contractual system in order to find a much more virtuous model to support our performance. And we must take advantage of the discussions that exist, that are underway, that are of interest to us, for the management of the pitch, for the management of the ground, for the alternation between the resident club that we are and the company that markets the concerts. It wouldn't make sense for us to continue as we are.

The club won an award for its "Je me tâte" CSR campaign to prevent cancer among men

This is just one of the many projects launched and managed by our endowment fund. We have a very good relationship with the Oscar Lambret hospital, which specialises in cancer treatment, so we target specific actions. It's also logical because a large proportion of our stadium attendees are men.

The club wanted to open up its communications to highlight what it was doing in terms of health and prevention, but we didn't do it regularly because the issues involved are very serious and tricky.

More generally, this health aspect is part of our three CSR pillars, which also include eco-responsibility, which is very much in evidence at Domaine de Luchin (the club's training centre), and inclusion through sport, in particular with our solidarity run, which is working very well.

Didier Roudet

• Délégué général adjoint @ LOSC Lille

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Career

Since march, 2021

LOSC Lille
Délégué général adjoint

April, 2018 - march, 2021

Stade Rennais FC
Délégué général adjoint

N.a. - march, 2018

RC Lens
Directeur général délégué

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# 1936, created on 12/02/14 at 16:40 - Updated on 04/04/25 at 11:20

LOSC Lille

Activity: French professional football club

Main Partners:
• New Balance (equipment supplier) since 2016-17, €1.6m per season
• Boulanger (distribution): sleeve sponsor (2016-2019), main shirt sponsor from 2019-2022, back shirt sponsor of the women's team (second division) since 2019-20

Premium partners:
• Aushopping V2 (shopping centre): sleeve sponsor, 2022-2025
• Actual (HR & temporary employment): official supplier in 2022-23, pocket sponsor 2023-2026
• Toyota (car manufacturer): lower back shirt sponsor, 2025-2028

Official Partners:
• Crédit Mutuel Nord Europe (bank)
• Decathlon (sports products): 2024-2027
• Blåkläder (workwear): shorts sponsor 2022-2025
• Rika (stove and fireplace retailer, AUT): right pocket sponsor 2021-2023

Official supporters:
• Strellson (clothing): official outfitter, 2025-2027
• McDonald's France (fast food chain): since 2001-02
• Valauto (car dealership)

Institutional partners:
• Ville de Lille
• European Metropolis of Lille (MEL)
• Département du Nord

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Category: Professional Clubs

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Headquarters address

LOSC - Domaine de Luchin
Grand Rue
BP 79
59780 Camphin-en-Pévèle France

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# 1120, created on 06/02/14 at 18:33 - Updated on 22/08/25 at 09:57

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