Borussia Dortmund are facing a financial crunch that could see star attackers Serhou Guirassy and Karim Adeyemi depart the Westfalenstadion. Following a disappointing European campaign, the German giants must now balance the books by offloading their most valuable assets to fund a necessary squad rebuild.The financial landscape at Dortmund has shifted dramatically following a premature exit from the Champions League playoffs. This sporting failure has left a significant void in the club's projected revenue, leaving the board with a net transfer budget estimated at a modest €25 million to €30m for the upcoming window.To remain competitive and pursue new targets, BVB must adopt a "sell-to-buy" policy. The hierarchy has identified that significant liquidity can only be generated by offloading high-value players, placing the futures of their marquee forwards under intense scrutiny as the club navigates a precarious economic period. A report from Sky Sport states that their two attackers, Guirassy and Adeyemi, could be on the transfer list to accommodate the arrival of new players.The situation surrounding Adeyemi has become particularly complicated due to a breakdown in contract talks. Sporting director Sebastian Kehl has been in constant dialogue with the player’s representative, Jorge Mendes, but a resolution remains out of reach. The report stated that the main sticking point remains the club's refusal to include a release clause, a demand that Mendes has been adamant about securing for his client.With Adeyemi’s current terms expiring in 2027, the club is wary of his market value diminishing. The lack of progress suggests that a summer transfer might be the most logical outcome for both parties, as the German international seeks clarity on his long-term future. Several top European teams are reportedly interested in signing him, with the Premier League said to be his preferred destination.Guirassy finds himself in a similarly uncertain position, though his departure would likely be triggered by external suitors rather than internal contract disputes. The striker possesses a release clause valued at approximately €50m. But, according to the same report, the clause is exclusively available to seven clubs: Real Madrid, Barcelona, Manchester City, Liverpool, Chelsea, Arsenal and Manchester United. These teams can activate it directly, while all others, including suitors in Serie A, Bundesliga, Ligue 1 or Saudi Pro League, must negotiate higher fees with Dortmund.While lucrative offers from Saudi Arabia have been mooted, the forward is reportedly highly ambitious and hungry for success, and preferring to remain within Europe’s elite leagues. A final decision on his future is not expected until the conclusion of the current campaign.Add GOAL.com as a preferred source on Google to see more of our reportingAlthough both players could potentially leave Dortmund this summer, both Guirassy and Adeyemi remain key players for Niko Kovac this season. Adeyemi has been directly involved in 13 goals in 34 appearances across all competitions, while Guirassy has scored 17 goals and provided six assists in 37 matches.With Dortmund now solely focused on the Bundesliga, they will aim to maintain their positive results until the end of the season. BVB currently sit second in the league table with 55 points from 25 matches, 11 points behind leaders Bayern Munich. Kovac's men next face Augsburg on Saturday.