At the beginning of the second half, there is a banner that emerges at the foot of the famous Sudtribune at the Westfalenstadion in Dortmund. "You don’t care about sport," it reads in big black letters against a yellow background. "All you care about is money."

The protest is directed at European footballs decision-makers who have signed off on Champions League reform

. But Newcastle United feel like appropriate visitors. The juxtaposition is irresistible for Dortmund fans who revel in their own clubs authenticity.

As fake notes and gold bars rain down from the vast terrace, dutifully retrieved by goalkeeper Gregor Kobel, the message is clear. Souls are being sold in this modern game. Lines are being crossed. And Dortmund are a club that do not want to cross them.

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Keith Downie gives his verdict on Newcastles loss to Borussia DortmundWinning is the target but not at any cost. That will have only made the identity of the beaten opposition sweeter. In a group that includes Saudi-owned Newcastle and Qatari plaything Paris Saint-Germain, Dortmund sit

top of the table with two games to play.The banner was the work of the supporters on the Sudtribune but the executives are not so far removed from that ethos. Speaking to managing director Carsten Cramer at the weekend, he was eager to point out exactly what makes Dortmund different.

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Dortmund show Newcastle there is still another wayVideoLatest News"We are still a football club. We are not a marketing entity. We belong to the people not a government or a fund. We have no Arabian owner spending money. We belong to 190,000 members. We have 55,000 season ticket holders. That is the strength of our club."

There are moments when that strength can be felt. The so-called Yellow Wall can be overwhelming. Even the stands roof is angled downwards on advice from Dortmunds philharmonic orchestra so that 130 decibels of noise can be funnelled towards the pitch.

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Image:Fans of Borussia Dortmund during their Champions League tie against Newcastle "That is the unique selling point of Dortmund," says Cramer. "The Yellow Wall is something that you can take a picture of but to feel it and to see what it means for the people to support this club, that is what makes Dortmund, from our perspective, very special."

There are prettier cities. There are prettier stadiums. It is big, of course. But it is functional. "It is just a stadium," says Cramer. "It is a bit rough." But it comes alive when 81,365 supporters are filling it as they do game after game. "The people are the ingredient."

Image:Borussia Dortmunds fan culture means that they do things differently Dortmund still pursue commercial opportunities. This is a club with offices in New York and Singapore. They toured the United States in the summer. Representatives from the Seattle Seahawks visited the stadium on Saturday in what is being called an exchange of ideas.

But unlike elsewhere in Germany, there will be no NFL game hosted in Dortmund. "We concentrate on football. We would never host any other sport. We never would host a music concert. It is an approach that fits Frankfurt and Munich. It does not fit Dortmund.

"Whatever we do has to be credible. I am not criticising other clubs. Bayern are trying to position themselves in a completely different way. They hire celebrities. They hire other players. For them, they are trying to reach a completely different level of attention."

Cramer acknowledges their own approach can be restrictive. "I always have to care about authenticity. It is sometimes a challenge. From a purely commercial perspective, I would be happy to pursue ideas like PSG have done. But that would not be Dortmund."

Image:Borussia Dortmund fans protest the Champions League reforms The next kit will be yellow and black. Changing the logo, as Juventus did, is a non-starter. "That would not be our approach," says Cramer, pointedly. Spare a thought for Benedikt Scholz, the head of marketing, whose task is to innovate without compromising.

Asked by Sky Sports how he treads that delicate line, Scholz says: "In some ways, you could say that we are economically lunatics. Look at the Yellow Wall. There are 25,000 standing there. If we just put seats in and 20 boxes, our commercial revenue would grow."

In the short term, perhaps. In the long term, maybe Dortmund will benefit from being distinct from other big clubs. "We have to keep that," says Scholz. "We are always in a competition with those clubs that do whatever is there. It is a different mindset."

Dortmund 2-0 Newcastle - Match reportHow the teams lined up