25 Days of Gays: Guys and Balls (2004)

The award-winning German comedy Guys and Balls (Männer wie wir) centers on Ecki (played by Maximilian Brückner), a young goalie who is ousted from his soccer team after they discover that he's gay. He sets out to build his own team made up of gay players in order to gain some revenge on his homophobic ex-mates and show his disapproving father what he can accomplish. Along the way, he finds love in the form of Sven (played by David Rott). Both actors get shirtless scenes in the film. There's also rear nudity from their co-stars Michael von Burg and Charly Hübner, who both portray players on the ragtag team of gays. Billey Demirtas is also briefly shirtless in the film.