If I had the chance to deal with next summers transfers, this is how I would do it, based on your predictions:
-CF/ST: Osimhen - 100-120M€
-Winger: Antonio Nusa 20M€ or Nico Williams on a free
-RB: Sacha Boey 20M€
-LCM: Eduard Spertsyan 20M€
-Rotational CB: Mario Hermoso on a free (he also plays at LB)
-DM: André from Fluminense - 25-30M€
-Back-up GK: Alvaro Valles for free
-Also, Raya’s buy option for 30M
Expenses: 240M
Sales
-Ramsdale:35M
-Partey:30M
-Nketiah:25M
-Lokonga:5M
-Tierney:20M
-Marquinhos:10M
-Tavares:15M
Total Sales:130M
Net spend:-110M
But yeah, this is some wild speculation
Go to a book store and get something interesting