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Currently managing a conference South side and found myself over 100k in the red, and the board weren't happy, so to make some money I started arranging friendlies for my reserve team, firstly I approached non-league English sides which tended to earn me a thousand a match.
Then i discovered if I offered a friendly against Spanish B and C sides, they would earn me more than £18k, also if I played a league with 3 other B sides (eg. Bara B, Real Madrid B, etc.) then I earnt £110k. I looked and the attendences at these games were filling my 3000 capacity stadium, despite the fact the first team league games had an average attendence of about 500.
Surely this is not realistic. I stopped arranging the friendlies when I was out of the red because I felt it was cheating. In one month I earnt over £300k, that was not really trying!!
it is slightly unrealistic, i posted a thread ages ago about this for FM07, it is definately not cheating, i use to organise friendlies with european sides like CSKA Moscow, Brondby, Gothenburg etc when i was playing with dundalk who were in the 1st division in the irish league. earned millions.
what bugged me was that you could organise these friendlies every day pre season and send out the reserves and youth teams so you don't over work your 1st team.
The extra money won't go straight to your budget, but you can always ask for more money (which the board sometimes accept now) or they'll just give it you without asking
Exploiting Reserve Friendlies 
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