Lukaku (end loan) -> Thuram age 25 (free with lower wages)
Correa (loan) -> Moussa Dembele age 26 (free, lower wages)
Brozovic (25m) -> Kamada age 26 (free, lower wages)
Gags (free) -> Pereyra age 32 (free, same wages)
Dumfries (35m) -> Singo age 22 (10m + some youth player and lower wages)
Gosens (18,5m no profit) -> Bensebaini age 27 (free, lower wages)
Dambrosio (free) -> Soyuncu age 26 (free, same wages)
Skriniar (free) -> Scalvini age 19 (loan 10m + Fabbian valued 15m + 15m next 3 years, lower wages)
Handa (retire) -> Gragno age 28 (loan, lower wages)
De Vrij (renew, same wage) or get Smalling (free, same wages)
Astori (2m, same wage)
Of course I would like to see Hakimi and others great players, I tried to keep this realistic and we have been linked to most of these players. It seems like a football manager, but we will see busy summer as many of our players will leave next summer.
I know these are not top top players, but we need to lower our wages and we need to get some profits. Everyone who would leave has had minimal impact to our season, even Skriniar and Dumfries has been good, but not great. I would also look Tomiyasu if Scalvini is too hard to pull off?
We could get Thuram if our managment decides to drop Lukaku and transfer some of those funds for Thuram wages. Moussa Dembele would be better than Correa. He scored 21 goals in 30 games last season and as 4th striker would ad decent option to have. Satrianos and Espositos are not good enough and we need maturity and experience. Lautaro 25, Thuram 25, Dzeko 36, Dembele 26 would be good average age and we would only need to replace Dzeko at 2024 summer.
Brozovic is a high earner and it would be last change to get some money from him. Hakan and Asllani can cover him and someone like Kamada would be good for rotation with Barella and Mkhitaryan. Pereyra is better than Gagsy.
Of course there are many other options, but with these players we could have decent depth to fight in Serie A. Some of these new players might/will flop, but we could also try to sell some of these newcomers in future, as they are under 30 (not Pereyra).
But if we manage to lower our wages and we manage to continue to play at CL and increase our budget we might see us getting better players in the coming years.