Villarreal have announced a budget of €60m for the 2015-16 season. Revenues are derived primarily form television rights revenue (€34m) with another €7m coming from socios and another €19m from various items.
Important to remember this €60m also covers our cantera and everything through the youth programs, which takes up €12m,and another €3m is going to support athletes and clubs throughout the province, so the first team expenses are estimated at €45m.
This includes salaries, of course, expenses of putting on the matches, and so on. Transfers are a little harder to fit in because typically we amortize fees paid over the life of contracts, and major profits and losses fall outside this operating budget.
Other clubs haven't announced their budgets yet, but I'd expect after Barca/RM/Atleti/Sevilla/Valencia this is probably the 6th highest.