@Yellow cake: Success of your last season is only one factor of the fan spirit and attendance calculation. Many of the other factors are reset to their default values starting each season, and those can affect your attendance negatively if you had a high fan spirit ending you last season. Think of it as if the offseason was much longer and the fans cooled off somewhat during the break.
@SIAMPA: A) Just as I explained above, the season beginnings can be tough, but in your case your income is not all that lower than some of the attendances you've had last season.
B) I'm not sure I understand what happens when you log in. Which category are you referring to?