Hoffenheim owner Dietmar Hopp has produced figures to defend his decision to sell the likes of Carlos Eduardo and Luiz Gustavo.
However, Hopp says the sale of key players is necessary to balance the books - which he admits is easier said than done.
"Between 2007 and 2009, we made a loss of 65 million euros," he told the Rhein-Neckar-Zeitung newspaper.
"In 2010, it was around 32 million and we were able to reduce this to 16.6 million thanks to the sale of Carlos Eduardo.
"Even in 2011, we are going to have a shortfall of around seven million, and that despite the income from the sale of Gustavo."
Hopp has blamed the club's former director of sport Jan Schindelmeiser for putting his side in such a predicament.
Hopp claims Schindelmeiser increased the players' wages to an unaffordable level during Hoffenheim's first season in the top flight and, by doing so, risked the club's existence.
"He negotiated lucrative deals with the players which almost ruined us," explained the 70-year-old.
"Our wage bill exploded. If we don't want to risk not being given a licence, it is a necessity to sell players like Luiz Gustavo."
