It has been a disappointing week for Bayern, having lost the two most important matches of the year 2024 within five days. The first trophy-less season since 2012 looms ahead. The sporting deficiencies are significant – and partly the result of decisions made in the past.The Bavarians’ executives now realize that, regardless of the season’s outcome, the team will need a change after the lucky championship win ahead of Borussia Dortmund and the board reshuffle last year: in terms of characters, footballing quality, and finances. Too many players are earning significantly high salaries relative to their performances. Steps are planned to address this issue. Hence, the bosses will closely monitor the performances of Serge Gnabry (28, contract until 2026), Joshua Kimmich (29, 2025), Leon Goretzka (29, 2026), Matthijs de Ligt (24, 2027), and Leroy Sane (28, 2025), who are among the top earners at the club.Tuchel expects to struggle against the team that conceded 17 goals in three games against BayernInternally, questions have arisen regarding their future. None of them are now considered unavailable for transfer. While Goretzka and Gnabry have substantial contracts, making their potential moves challenging, Sane’s $22 million annual salary has led to discussions within the club about the feasibility of retaining him, especially if he desires a raise and continues to display inconsistency. Not long ago, these three players would have been deemed untouchable by any potential suitors. However, recent inconsistencies in their performances, coupled with their hefty salaries, have led to each individual becoming more expendable.Each of the four German internationals (Sane, Gnabry, Kimmich and Goretzka) earns at least around $20 million (before tax), figures that even top clubs abroad only occasionally approve. The former management, led by former sporting director Hasan Salihamidzic, apparently did not adequately consider this. Moreover, they contributed to the wage structure spiralling out of control, even in the youth sector. For example, 18-year-old Paul Wanner, undoubtedly a great talent, is said to have been given a contract until 2027, making him one of the highest earners at several Bundesliga clubs. Currently, he is playing on loan in the 2nd division at promoted side SV Elversberg.##NAJAVA_MECA_7881400##The transfer of Lucas Hernandez ($86 million transfer fee plus around $26 million salary) kicked off the money-burning machine – and the consequences have been disastrous. These figures spread quickly, leading other players to demand similar wages during contract negotiations. This cycle has been perpetuated, and deals were often made without consideration for a functional structure solely for public acclaim. Contracts were handed out in a domino effect of overspending. David Alaba was allowed to leave so that Hernandez could secure his place in the team. This is set to change in the future.Tuchel fully has my respect. Him being such an alpha will cost him his job but what he said needed to be said. He said Kimmich is not a #6 which is correct. He thinks Goretzka is an anti footballer which is also correct. Now he calls the whole team shit which is true too. 🐐 pic.twitter.com/P9TT5sJvKt— ⁴² (@MusialaEra) February 15, 2024 Alphonso Davies, who demands $14 million plus bonuses for a contract extension, is being restrained in his demands. Similarly, the decision-makers at Bayern will not approve unreasonable salaries for Jamal Musiala (contract until 2026), who has only sporadically impressed since the World Cup in Qatar. This is understandable as potential does not necessarily equate to performance, and Musiala, who will soon turn 21, has not confirmed his level over many years, unlike his striking partner Harry Kane.Potential departures will also pose challenges because even if the Munich bosses decide to sell certain players in the summer, they must convince two other parties: a potential buyer – and there aren’t many, as the market for some players is limited – and the player himself, who can insist on his contract. This creates an extremely complicated situation for the squad planners. Ultimately, it is a financial Catch-22 that is extremely difficult to break free from. It will be interesting to see how Max Eberl, the future sporting director, handles this. His appointment is widely expected to be confirmed on 28 February at the supervisory board meeting.The fans are furious – few clubs in the world pay so well and play so badlyBayern bosses agree on some fundamental issues: There needs to be a restructuring after the season – and there are specific ideas for this. The future squad formation must focus on the right personalities who take responsibility and serve the team without internal political motivations. And on an axis that has simply been lost in recent years.BUNDESLIGAFridayKoln – Werder 0-1 (0-0)/Njinmah 70/SaturdayMainz – Augsburg 1-0 (1-0)/van den Berg 43/Wolfsburg – Dortmund 1-1 (0-1)/Gerhardt 63 – Fullkrug 8/Heidenheim – Leverkusen 1-2 (0-1)/Pieringer 87 – Frimpong 45+2, Adli 81/Hoffenheim – Union Berlin 0-1 (0-0)/Aaronson 84/Darmstadt – Stuttgart 1-2 (0-1)/Seydel 90+5 – Guirassy 14, Dahoud 90+2/RB Leipzig – Borussia Monchengladbach 2-0 (1-0)/Simons 14, Openda 57/Sunday17.30: (2.45) Freiburg (3.40) Eintr.Frankfurt (3.10)19.30: (8.50) Bochum (5.50) Bayern (1.33)***odds are subject to change