The French champions no longer look the invisible force of old, experiencing several wobbles in Ligue 1 and having been knocking out of the Champions League by AS Roma.
"We are going to bounce back," president Jean-Michel Aulas told Le Progres.
"We are already looking ahead to next season. The budget will be bordering on 200million euros and we are studying a certain number of trails as we look to reinforce.
"We are going to allow two or three players who are being demanded by big clubs to leave, and we will replace them with other players within a very precise framework."
Gregory Coupet and Juninho are in talks over contract extensions, but the highly coveted Florent Malouda and Eric Abidal could be the players Aulas will let go.
Lyon were beaten 1-0 by Bordeaux in the Coupe de la Ligue final on Saturday.
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I wouldn't trust Houllier with 200 Million Euros.