A new goalkeeper and centre-back will arrive at the Camp Nou this summer, but the Spanish champions are also expected to improve their midfield and attack.
"Each year we have an EBITDA [Earnings before interest, taxes, depreciation and amortisation] of about €120m," Bartomeu told El Periodico.
"We generally use half of that to fund transfers and the other half to reduce our debts. But there could be a year where we spend the entire €120m on transfers."
Barcelona currently sit third in La Liga.