However, he concedes Barca's situation is improving.
He told AS: "In general, yes (the club has gone backwards). We entered a very critical situation. Measures had to be taken from the beginning with a shock plan and a plan to take advantage of this potential, but what has been done is to sell assets, not balance the accounts, not increase income enough, not reduce costs enough. expenses and doing it late. All this is a problem.
"Thanks to LaLiga imposing a viability plan on us and the work of professionals like Mateu Alemany, who unfortunately is no longer with the club, we have substantially reduced expenses.
"I believe that next year will be the first in which the club will be able to balance its ordinary business accounts, but it is only a first step, because if we want to save the club, we must generate profits that will allow you to pay the debt you owe."
Font also said: "The accounts will balance thanks to some accounting issue and the sale of players.
"There will be enough capital gains business from the sale of players to allow you to balance the books and everyone understands that the sale of players is not part of the club's ordinary activity, especially if you sell players who can be strategic."