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As they prepare to secure a record-breaking deal to sign Florian Wirtz, Liverpool have set about balancing the books this summer.

The Reds have never spent so much on one player as they are about to do on Wirtz, with a marked departure from their often careful spending in the window.

Although they have clearly spent big in the past, Liverpool’s owners run the club in a sustainable manner, never putting out more than they bring in.

And while the Wirtz deal is clearly an exciting one for everyone connected with Liverpool, there is going to have to be some money recouped from somewhere.

This has already begun, with Jarell Quansah edging towards a £35m move to Bayer Leverkusen.

But Liverpool will need more than that to keep the books balanced, and in the lead up to the summer, Darwin Nunez has regularly been cited as a big expected departure.

However, as Nunez prepares to leave after three years at Anfield, it seems the Reds are set to accept a steep loss on the Uruguayan.

Photo by Chris Brunskill/Fantasista/Getty Images

Whichever way you slice it, Nunez’s enormous, £85m move from Benfica simply has not worked out.

There have been some very good moments, and the 25-year-old will leave as a Premier League winner, but it is the right time to part ways.

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Had things gone slightly differently, Nunez would have already waved goodbye to Merseyside.

Recent reports claim Liverpool turned down a bid of around £59m for Nunez from Saudi Arabia in the winter window.

Although that was perhaps a good decision at the time, journalist Alfredo Pedulla now claims the Reds will pay a significant penalty for it.

READ MORE: Liverpool working on ‘exceptional’ free transfer as Marc Guehi rules out back-up role

Writing on alfredopedulla.com, the Italian reporter says Liverpool are now willing to accept as little as £43m to sell Nunez to Napoli.

The Serie A champions have reportedly already made an offer of around £37m to Liverpool, but the Reds are holding out for a little more.

Napoli are said to be keen to get a deal done early to avoid a rival bid from Saudi Arabia, while Nunez himself is reportedly keen to stay in Europe and redeem what was a disappointing season with the Reds.

It is clearly time for Nunez to move on from Liverpool and given the way the last 12 months have gone, it is difficult to see how the Reds could bank more than this for him.

SeasonAppearancesGoalsAssists2022/23421542023/245418132024/254775Darwin Nunez at Liverpool

The whole world knows he is available and although he still has three years left on his deal at Anfield, his value has plummeted.

In reality, Liverpool’s best bet remains an offer from Saudi Arabia.

However, Al Hilal’s CEO has sent a warning to prospective arrivals, claiming the club will not simply throw money at whoever this summer.

With Nunez seemingly keen to stay in Europe and Al Hilal only trying to sign players who truly want to be part of their project, all signs point towards Napoli right now.

Although the Neapolitans do have form for paying big fees and Liverpool may want to squeeze a little more here, it feels like £43m would be a fair deal for everyone to shake hands on.