88k salary for staff?Have you steal Jose Mourinho to real madrid? XD
we have 20k more in TV contract,your low merchandising is caused from the fact that your young portoguese players are still weak,next season your merchandising will rise till 27-30k range also if you remains in a III division....but the real difference is in player salaries,also with an attendence near to the max(170k) we would be however around 0 level,while you will have a +70-100 k in your net income(it's a crazy thing to have 88 k in staff salary) ,with the same or best results