I feel a semi-overhaul would be good for the club (done correctly of course).
2 GKs: ter Stegen, promote Masip
2 CBs: Mangala/Laporte, Martins-Indi/Balanta as Abidal's LB/CB replacement
RB/CB: promote Ie (this will give us 5 CBs of which 2 can be R/L Abidals)
1 Box-2-Box Mid (Keita/Yaya): Koke/Pogba
1 CM (Xavi): Oliver Torres
1 Striker: Suarez/Aguero
With our transfer budget + sale of Dani, Song, Cesc, JDS, Alexis, Afellay, Tello, Bojan, Oier, Mascherano (he's been hinting at it, I'd like to keep him) we'll have the funds to make these transfers happen. Maybe slightly going over the budget but the Espai project can wait.
23-25 man squad
GK: MAtS, Masip
CB: Pique, Bartra, Mangala/Laporte, Indi/Balanta, Ie
R/LB: Montoya, Alba, Adriano, *Indi/Balanta, Ie*
MID: Xavi, Iniesta, Busquets, O. Torres, Rafinha, Koke/Pogba, Sergi Roberto, Samper (Copa matches if needed)
FW: Messi, Suarez/Aguero, Neymar, Pedro, Deulofeu, Cuenca (fool's hope he'll recover) *Munir, Adama* (called up for Copa matches)
edit: lol I just re-read the players I chose and realize it could cost well over 150 million but whatever. That's the hole this board has sunk us into and they should be prepared to get us out.