| S. BajićGoalkeeper | Alemannia Aachen | 🇫🇷France | 24 | 6 | 0 | 0 | 6.3 | 0▼100%↩ | 34▼38.9%↩ |
| S. BakaevCentral midfielder | Rodina Moskva | 🇷🇺Russia | 27 | 9 | 0 | 1 | 2.4 | 10▲212.1%↩ | 23▲8.1%↩ |
| S. BakayokoFull-back | Rizespor | 🇫🇷France | 21 | 3 | 0 | 0 | 8.3 | 24▼7.8%↩ | 63▲1.4%↩ |
| S. BakışCentre-forward | Zaragoza | 🇹🇷Türkiye | 32 | 9 | 2 | 0 | 3.1 | 5 | 18▲21.5%↩ |
| S. BalaureCentral midfielder | Arges Pitesti | 🇷🇴Romania | 30 | 18 | 0 | 7 | 1.8 | 18 | 16 |
| S. BaldoniCentre-forward | Debreceni VSC | 🏳️ | 22 | 1 | 0 | 0 | 3.6 | 0 | 29 |
| S. BaldoniCentre-forward | Debreceni VSC | 🏳️ | 22 | 1 | 0 | 0 | 3.6 | 0 | 29 |
| S. BalletWinger | Amed | 🇨🇭Switzerland | 25 | 8 | 1 | 1 | 10.5 | 20±0% | 44±0% |
| S. BambaCentre-forward | Maritimo | 🇩🇪Germany | 22 | 7 | 0 | 0 | 18.3 | 5±0% | 49±0% |
| S. BammensCentre-back | Pardubice | 🇧🇪Belgium | 28 | 29 | 1 | 0 | 5.1 | 17▼29.1%↩ | 1▼97%↩ |
| S. BaneCentre-back | Laval | 🇸🇳Senegal | 22 | 4 | 1 | 0 | 18.4 | 9▲1.2% | 52▲0.8% |
| S. BangouraDefensive midfielder | Columbus Crew | 🇬🇳Guinea | 24 | 19 | 1 | 0 | 7.1 | 15▲57.1%↩ | 38▲4.9%↩ |
| S. BanguraCentre-forward | Istra 1961 | 🏳️ | 22 | 12 | 1 | 0 | 4.5 | 2 | 34 |
| S. BanksCentre-forward | FC St. Pauli | 🏴Scotland | 25 | 1 | 0 | 0 | 17.7 | 22▲19.8%↩ | 70▲60.3%↩ |
| S. BanožićGoalkeeper | Norrby IF | 🇸🇪Sweden | 23 | 26 | 0 | 0 | 1.8 | 0 | 23▼14.4% |
| S. BanséDefensive midfielder | SpVgg Greuther Fürth | 🇧🇫Burkina Faso | 25 | 8 | 0 | 1 | 20.9 | 1±0% | 45±0% |
| S. BanuCentral midfielder | Rapid | 🏳️ | 17 | 0 | 0 | 0 | 2.4 | 0 | 28 |
| S. BaptisteDefensive midfielder | Luton | 🇬🇩Grenada | 28 | 4 | 0 | 0 | 3.4 | 2▼83% | 26▼47.7% |
| S. BarglanFull-back | Den Bosch | 🇳🇱Netherlands | 24 | 10 | 2 | 1 | 14.6 | 7▼30.8% | 43▼11.6% |
| S. BarnsWinger | Richards Bay | 🇿🇦South Africa | 29 | 27 | 3 | 1 | 0.9 | 13 | 1 |
| S. BarreiroCentre-back | Millonarios | 🇨🇴Colombia | 32 | 31 | 0 | 0 | 1.2 | 25▼41.2%↩ | 25▼25.7%↩ |
| S. BarreraCentre-forward | San Martin S.J. | 🇦🇷Argentina | 23 | 5 | 1 | 0 | 6.2 | 5 | 36 |
| S. BarreraCentre-forward | Chico | 🏳️ | 19 | 0 | 0 | 0 | 1.2 | 0 | 22 |
| S. BarreraCentre-forward | Chico | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 0 | 10 |
| S. BarretoFull-back | CF Pachuca | 🇦🇷Argentina | 27 | 11 | 0 | 1 | 10.7 | 29±0% | 33▼27.2% |
| S. BartlewiczCentral midfielder | GKS Katowice | 🇵🇱Poland | 20 | 9 | 1 | 0 | 4.4 | 7 | 36 |
| S. BartlewiczAttacking midfielder | GKS Katowice | 🏳️ | 19 | 5 | 1 | 0 | 4.1 | 6 | 35 |
| S. BaseyaFull-back | Alverca | 🇫🇷France | 21 | 7 | 0 | 0 | 20.2 | 3±0% | 54±0% |
| S. BasseCentre-back | PAU | 🇸🇳Senegal | 22 | 4 | 0 | 0 | 18.4 | 1±0% | 50±0% |
| S. BassettCentral midfielder | Pittsburgh Riverhounds | 🇺🇸USA | 23 | 12 | 0 | 1 | 4.6 | 10 | 38 |
| S. BastoniCentral midfielder | Spezia | 🇮🇹Italy | 30 | 26 | 1 | 1 | 7.8 | 14▼47.8%↩ | 34▼33.4%↩ |
| S. BasualdoCentral midfielder | San Martin Tucuman | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.4 | 0 | 33 |
| S. BatistutaCentral midfielder | Chaco For Ever | 🇦🇷Argentina | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| S. BaucalCentre-back | FK Crvena Zvezda | 🏳️ | 0 | 0 | 0 | 0 | 1.2 | 0 | 16 |
| S. BaždarWinger | St. Truiden | 🇷🇸Serbia | 22 | 6 | 5 | 0 | 16.4 | 3▼61.6%↩ | 55▲52.1%↩ |
| S. BecherCentre-forward | St. Louis City | 🇺🇸USA | 27 | 30 | 9 | 4 | 12.6 | 47▲190.2% | 40▲26.1% |
| S. BeckerWinger | FSV Mainz 05 | 🇸🇷Suriname | 31 | 6 | 2 | 3 | 12.5 | 21±0% | 32±0% |
| S. BegićCentre-back | Ural | 🇭🇷Croatia | 33 | 2 | 0 | 0 | 0.1 | 0▼99.6% | 6▼62.2% |
| S. BelkahiaCentre-back | Havelse | 🇩🇪Germany | 27 | 8 | 0 | 0 | 4.7 | 0▼98.4% | 32±0% |
| S. BellWinger | Bristol City | 🏴England | 24 | 4 | 0 | 0 | 23.7 | 0▼100%↩ | 63▲40.2%↩ |
| S. BellFull-back | FSV Mainz 05 | 🇩🇪Germany | 35 | 18 | 2 | 1 | 5.3 | 9▼60.3% | 18▼41.7% |
| S. BellattiCentre-back | Patronato | 🇦🇷Argentina | 24 | 8 | 0 | 0 | 6.3 | 12 | 37 |
| S. BelloumouCentral midfielder | Valenciennes | 🇫🇷France | 32 | 0 | 0 | 0 | 0.6 | 0▼100%↩ | 9▼62.1%↩ |
| S. BeltránGoalkeeper | River Plate | 🇦🇷Argentina | 22 | 32 | 0 | 0 | 15.1 | 29 | 58 |
| S. BeltránCentral midfielder | Rosario Central | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 10.5 | 0 | 41 |
| S. Ben BrahimCentral midfielder | Guingamp | 🇫🇷France | 23 | 9 | 1 | 0 | 20.8 | 17 | 56 |
| S. Ben BrahimAttacking midfielder | Guingamp | 🏳️ | 22 | 4 | 1 | 0 | 18.8 | 7 | 53 |
| S. Ben SallamCentral midfielder | Panserraikos | 🇳🇱Netherlands | 25 | 16 | 1 | 0 | 5.1 | 9▲72%↩ | 32▼36.5%↩ |
| S. Ben SeghirDefensive midfielder | Lokeren-Temse | 🇫🇷France | 23 | 1 | 0 | 0 | 7.1 | 0▼95.1%↩ | 35▼35%↩ |
| S. Ben-DavidCentre-back | Ironi Kiryat Shmona | 🇮🇱Israel | 29 | 29 | 0 | 2 | 3.5 | 21 | 27 |
| S. BenchammaCentral midfielder | Rodez | 🇫🇷France | 26 | 2 | 0 | 0 | 15 | 30▲6.1% | 55▲0.9% |
| S. BendaGoalkeeper | Nottingham Forest | 🇩🇪Germany | 28 | 9 | 0 | 0 | 32.9 | 15▲54.5%↩ | 51▼19.7%↩ |
| S. BendebkaAttacking midfielder | Al-Hazm | 🇩🇿Algeria | 34 | 8 | 2 | 1 | 2.2 | 36±0% | 19▲1.6%↩ |
| S. BengondoCentre-forward | Grasshoppers | 🏳️ | 19 | 1 | 0 | 0 | 5.5 | 0 | 35 |
| S. BengtssonCentral midfielder | Helsingborg | 🇸🇪Sweden | 22 | 23 | 0 | 0 | 1.9 | 5 | 25▲1.7% |
| S. BenrahmaCentre-forward | NEOM | 🇩🇿Algeria | 31 | 4 | 2 | 1 | 3.2 | 47±0% | 29±0% |
| S. BenzahraDefensive midfielder | Monaco | 🏳️ | 18 | 2 | 0 | 0 | 29.1 | 1 | 67 |
| S. BergeCentral midfielder | Fulham | 🇳🇴Norway | 28 | 7 | 0 | 1 | 37.6 | 31±0% | 65±0% |
| S. BergeneGoalkeeper | Bryne | 🇳🇴Norway | 22 | 0 | 0 | 0 | 3 | 0 | 27 |
| S. BergerCentral midfielder | Silkeborg | 🇩🇰Denmark | 23 | 6 | 0 | 0 | 6.4 | 1▼86.3% | 34▼14.1% |
| S. BerghuisWinger | Ajax | 🇳🇱Netherlands | 34 | 6 | 1 | 2 | 3.5 | 21±0% | 18±0% |
| S. BergierCentre-forward | Widzew Łódź | 🇵🇱Poland | 26 | 10 | 2 | 1 | 4.4 | 16▼65.9% | 37±0% |
| S. BergtopCentre-back | ADO Den Haag | 🏳️ | 0 | 0 | 0 | 0 | 5.5 | 0 | 24 |
| S. BergwijnWinger | Al-Ittihad FC | 🇳🇱Netherlands | 29 | 8 | 5 | 1 | 9.2 | 27±0% | 42▲12.6% |
| S. BerhalterAttacking midfielder | Middlesbrough | 🇺🇸USA | 25 | 14 | 6 | 4 | 38 | 40▲15.7%↩ | 46▼3.2%↩ |
| S. BerkaniCentral midfielder | Clermont Foot | 🇩🇿Algeria | 23 | 0 | 0 | 0 | 17.1 | 0 | 47 |
| S. BernardGoalkeeper | Gobelins | 🇫🇷France | 26 | 0 | 0 | 0 | 3.9 | 0 | 26 |
| S. BerradiCentral midfielder | Olympic Charleroi | 🇧🇪Belgium | 21 | 0 | 0 | 0 | 6.3 | 0 | 47 |
| S. BessmertnyCentre-back | Dynamo | 🇷🇺Russia | 22 | 22 | 0 | 0 | 2.3 | 0 | 22 |
| S. BeukemaCentre-back | Napoli | 🇳🇱Netherlands | 27 | 1 | 0 | 0 | 29.9 | 28±0% | 62±0% |
| S. BirindelliCentral midfielder | Monza | 🇮🇹Italy | 27 | 6 | 0 | 2 | 33.9 | 40±0% | 57±0% |
| S. BiukCentral midfielder | Widzew Łódź | 🇭🇷Croatia | 23 | 6 | 0 | 0 | 4.7 | 3▼91.4%↩ | 63±0% |
| S. BjørsholCentre-back | Viking | 🇳🇴Norway | 32 | 12 | 1 | 0 | 1.1 | 10▼37.4% | 15▼8.2% |
| S. BlaneyCentre-back | Livingston | 🇮🇪Republic of Ireland | 27 | 5 | 0 | 0 | 6.2 | 2▼79.5%↩ | 28▼28.6%↩ |
| S. BlokhuisCentral midfielder | Heracles | 🏳️ | 17 | 2 | 0 | 0 | 9.9 | 0 | 54 |
| S. BlumCentre-forward | 1. FC Kaiserslautern | 🇩🇪Germany | 23 | 0 | 0 | 0 | 19 | 0 | 49 |
| S. BocoumFull-back | AC Milan | 🇫🇷France | 20 | 14 | 0 | 1 | 35.1 | 20 | 60 |
| Ș. BodișteanuAttacking midfielder | FC Botosani | 🇷🇴Romania | 23 | 36 | 2 | 2 | 4.1 | 11 | 34 |
| S. BodurGoalkeeper | Manisa F.K. | 🏳️ | 17 | 5 | 0 | 0 | 4 | 4 | 35 |
| S. BoeyCentre-back | Bayern München | 🇫🇷France | 26 | 1 | 0 | 0 | 32.7 | 9▲6.8%↩ | 65▲69%↩ |
| S. BoháčFull-back | Artis | 🇨🇿Czechia | 24 | 19 | 1 | 0 | 9.2 | 5 | 2 |
| S. BojadzicWinger | ODD Ballklubb | 🇳🇴Norway | 28 | 26 | 6 | 3 | 6.6 | 35▼33.5%↩ | 34▼2.6%↩ |
| S. BojangFull-back | Skeid | 🇬🇲Gambia | 29 | 12 | 1 | 1 | 1.1 | 2▼5% | 20▼24.1% |
| S. BokrosFull-back | Diosgyori VTK | 🇭🇺Hungary | 26 | 24 | 1 | 2 | 3.7 | 7 | 29 |
| S. BolmaCentral midfielder | IFK Norrkoping | 🇬🇭Ghana | 21 | 0 | 0 | 0 | 1.7 | 1 | 24 |
| S. BonettiCentre-back | Reggiana | 🇮🇹Italy | 22 | 25 | 0 | 1 | 21.1 | 18 | 59 |
| S. BonifaceCentre-back | Leyton Orient | 🏴England | 20 | 1 | 0 | 0 | 7.6 | 0 | 38 |
| S. BonnahDefensive midfielder | Vitesse | 🇳🇱Netherlands | 23 | 6 | 0 | 0 | 13.9 | 6▼67.8% | 50▲1.8% |
| S. BoothAttacking midfielder | Gillingham | 🏳️ | 0 | 1 | 1 | 1 | 0.8 | 5 | 14 |
| S. BorgelinCentre-forward | Varbergs BoIS FC | 🇭🇹Haiti | 25 | 26 | 1 | 0 | 1.9 | 0 | 25▼31.2%↩ |
| S. BorgesCentre-back | CA Estudiantes | 🇦🇷Argentina | 24 | 3 | 0 | 0 | 5.7 | 0 | 33 |
| S. BornauwCentre-back | Hamburger SV | 🇧🇪Belgium | 27 | 4 | 0 | 0 | 31.2 | 6±0% | 54±0% |
| S. BoselliCentre-back | Getafe | 🇺🇾Uruguay | 22 | 6 | 0 | 0 | 41.1 | 22±0% | 70▲46.6%↩ |
| S. BotmanCentre-back | Newcastle | 🇳🇱Netherlands | 26 | 7 | 1 | 0 | 81.8 | 23±0% | 71±0% |
| S. BouchamaAttacking midfielder | National Bank of Egypt | 🇩🇿Algeria | 25 | 19 | 1 | 1 | 4 | 8 | 31 |
| S. BouhoudaneCentre-forward | Cambuur | 🇳🇱Netherlands | 18 | 8 | 0 | 1 | 21.3 | 23±0% | 57±0% |
| S. BouzamouchaCentre-back | Farul Constanta | 🇫🇷France | 26 | 2 | 0 | 0 | 5.3 | 4▼38.9%↩ | 43▲26%↩ |
| S. BozhinCentre-back | Krylia Sovetov | 🇷🇺Russia | 32 | 11 | 0 | 0 | 1.1 | 21▼18.1% | 14▼7.1% |
| S. BradleyFull-back | Lincoln | 🏴England | 35 | 7 | 0 | 1 | 2.6 | 12▼73.5% | 20±0% |
| S. BraybrookeCentral midfielder | Leicester | 🏴England | 22 | 9 | 0 | 1 | 9.4 | 43▲25.1%↩ | 36▲0.8%↩ |