The purpose of this study was to analyze goals scored during the 2024–2025 UEFA Men’s Champions League season in relation to key in-match performance variables. A total of 618 goals recorded in 189 matches from the group stage onward were examined according to scoring time intervals, goal formation types, shooting techniques, and pitch locations. The findings revealed that most goals were scored in the second half, particularly between the 61st and 90th minutes. Additionally, 88% of the goals were scored from inside the penalty area and 76% originated from open play. Correlation analyses indicated that the number of goals was more strongly associated with shots on target than with total shot volume. These results suggest that goal production in elite football is driven more by shooting accuracy and offensive efficiency than by the sheer quantity of shots, offering practical insights for coaches, performance analysts, and training design.