His primary job is an employment, not his own business. He reports to his coach etc.
His side businesses like marketing the CR7 brand is most likely outsourced to a large degree with little to none daily activity by him.
A singer writing his own songs or an actor always looking for roles to play might be a business, while typically they are controlled by a record company or movie studio, which again isn't really like running a business on your own.
To give another example, Cristiano Ronaldo is said to have been the highest paid sports star last year, with estimated earnings of $88 million.
https://www.forbes.com/profile/cristiano-ronaldo/?list=athle...
As laumars pointed out there's the question of whether you include assistants.