illex said:
1. If nothing else, make sure you build your VIP sections one at a time. It only costs 750K, but the amount of money lost from not having the sections for a month is more.

2. You don't need 24K more VIP seats. That's 36K VIP seats, which is how many you should max out your stadium with when you're in 1st/2nd division. I'd wait on getting all of them. Maybe get 1-2 more right now.

I really don't think you're going to see enough of a jump from those VIP seats right now to justify the price, do it over time obviously, but you don't need to get them right away.

The incomes from the higher divisions largely come from being in a higher division and charging higher prices per ticket. I've seen division 3 teams with 72,000 seaters making 7-8 million.

You're honestly better off buying maybe 2 of them, and then using the rest on players right now to try and gain promotion. Even if you don't get promotion this season, I'd be willing to bet you'll get an early promotion offer at the start of next season. You should buy 2-3 players with good forecasts that you can train this season.

I don't know what level your schools are at, but I'd look at upgrading them as well. Good schools can make you some good money, plus it's really the only way to get yourself really good junior recruits without paying insane amounts.