With just two games left in the 2020/21 season and with a four-point deficit to La Liga leaders Atletico Madrid, FC Barcelona is already looking into the upcoming season.

Barca still have an outside chance of winning the current season but it is safe to assume that the club is now thinking about the overhaul they started last summer. Back-to-back draws against Atletico Madrid and Levante following a defeat against Granada has exposed the weaknesses in the Barcelona squad.

Head coach Ronald Koeman is no longer as confident that the club would want him to see out the remaining year of his contract after the recent collapse. His fate may also play a big role in the decisions concerning the upcoming transfer window.

Both Koeman and club president Joan Laporta have insisted that Lionel Messi is still at the centre of their plans for the future. However, if Koeman is replaced, that may change. Of course, Laporta will do everything he can to keep Messi, and will not hire a manager who has other ideas. Nevertheless, Barcelona's current financial crisis limits Laporta's powers.

The financial troubles already led to the sale of some big names like Luis Suarez, Ivan Rakitic and Arturo Vidal last season. This summer, it is believed that Philippe Coutinho, Samuel Umtiti and Miralem Pjanic may be put up for sale especially since they may fetch a hefty sum.

Other players like Martin Braithwaite, Junior Firpo, Neto and Matheus Fernandes are also on the chopping block. Laporta knows that he needs to let go of a significant number of people if he wants to free up funds to acquire his targets.

The club is reportedly in talks with Manchester City striker Sergio Aguero, who they believe can help convince Messi to stay. Borussia Dortmund star Erling Haaland has also been linked with the Catalan giants, but he has other suitors who can meet the German club's demands.

The list of names linked with Barcelona includes City centre-back Eric Garcia, Georginio Wijnaldum from Liverpool and Lyon's Memphis Depay.

Following the Copa del Rey victory, there has been much hope that Messi will decide to stay. However, one trophy may not be enough and he will surely want to be in a highly competitive squad. There will be a lot of people working overtime at the Barcelona offices this summer, and it remains to be seen how well Laporta can make the most of what he inherited from Josep Maria Bartomeu's reign.

Ronald Koeman
Barcelona manager Ronald Koeman AFP / Josep LAGO