The Blaugrana blocked an exit for their wantaway talisman in the summer, but he is looking increasingly likely to leave this year after entering the final six months of his deal.
Like many clubs across the globe, Barcelona are still reeling from the financial effects of the coronavirus pandemic, but the club will supposedly have to keep forking out money to Messi for years to come.
According to Marca, Messi's most recent contract extension in 2017 includes bonuses totalling €78m (£69.6m) to be paid in two instalments, the first of which he cashed in on last summer.
That means that the six-time Ballon d'Or winner will receive another €39m (£34.8m) whether he is on the books at Camp Nou or not, and the money will be received in eight separate payments over the next four years - starting at the end of the current campaign.
Messi - who continues to be linked with moves to Manchester City and Paris Saint-Germain - has started to hit top form in recent weeks and boasts 14 goals and six assists in all competitions during the 2020-21 season.