The Glasgow giants are looking to increase their bank balance with some big money moves

Despite sitting at the top of the Scottish Premiership, all is not well at Celtic.

The recently published annual accounts show the club made a loss of just short of £5million, and a 22.7 per cent drop in revenue, after failing to make the Champions League in back to back campaigns. The fans are restless and are venting their anger at the board with the club's AGM expected next month.

On the pitch, Martin O'Neill is struggling to get his side to make a mark on the continent - with three losses from three Europa League games - and the Premier Sports Cup has already been conceded, after defeat to Rangers in the quarter-final.

But one thing remains consistent - the paydays that are already in the works at Glasgow's East End. The likes of Jeremie Frimpong have earned the club a sell-on fee in recent years - after his switch from Bayer Leverkusen to Liverpool - and Matt O'Riley could be the next player who banks a sizeable chunk for the Hoops.

Celtic agreed a 10 per cent sell-on clause on any profit made by Brighton from the £25million deal that took him to England in August 2024.

Last season, the Denmark international spent the first half of thecampaign on loan at Ligue 1 giants Marseille - catching the eye both domestically and in the Champions League as he chipped in with two goals and five assists. Brighton cut his loan short to give him a crack at the Premier League - but Fabian Hurzeler barely gave O'Riley a look-in.

The 25-year-old has mainly been deployed in the cup competitions and Conference League this term, and reports south of the border have suggested a £30m asking price was placed on O'Riley with Juventus and Everton interested.

On a similar note, Alexandro Bernabei could also bank Celtic a fee fi he leaves Internacional. After his £4million move to the Brazilian side in 2025, the likes of Sevilla are said to have shown an interest in the 26-year-old - with Celtic set to bank a sell-on fee if a deal materialises in the upcoming windows.

Celtic will also be keeping tabs on Mitchel Frame's progress at Aberdeen. After his six-figure fee move to Pittodrie in 2025, Celtic hold reportedly "significant sell-on clause" in the 20-year-old's deal. However, he has yet to make a first-team appearance this term - so the Glasgow giants may be made to wait.

The Scottish champions could also cash in on Paulo Bernardo - who is off to an impressive start to life in Poland. Bernardo was frozen out of the picture by boss Martin O'Neill in the final months of the campaign and in August, sealed a loan switch to Gornik Zabrze.

The club will have the option to buy the midfielder on a permanent deal at the end of the season - with reports in Poland suggesting a £3million fee has been set - and the 24-year-old has admitted he is open to the move.

Speaking to Roosevelta 81 after helping steer his new club to a surprise title tilt: “The only frustrating thing for me here is that I have not managed to score yet. I have to keep working, trying, creating chances and running into spaces where I can shoot. I hope this will pay off soon and I can score my first goal for the club."

Pressed on making the move permanent, he said: "I am very happy to be here and I know I can continue to develop in it."

Winger Michel-Ange Balikwisha also looks unlikely to return to his parent club - having hit out at Celtic while on loan at Gent, claiming the Hoops cost him his World Cup dream. And he has encouraged the Belgian side to pull the trigger on their option to buy.

After finding his feet in the Pro League, he said: "If Gent exercises the option, they can immediately resell me for £15-20 million. Everyone would be happy. We are commodities and I have no problem accepting that, as long as our work is rewarded."

Odin Thiago Holm has got his career back on track in Norway. The playmaker is back on loan at homeland club Valerenga having undergone surgery for rare condition of Compartment syndrome - where swelling causes increased pressure within the muscles and can reduce blood flow.

The 23-year-old still has two years left of his deal at Celtic - but has opened the door to a permanent switch back to Norway already, confessing: "It's not like a player from here couldn't have gone straight into the Celtic team and done well.

"The difference in quality isn't that big. Valerenga and the Norwegian League as a whole are in a good place and the league has made big strides in recent years in terms of intensity, among other things."

Shin Yamada is on loan at OH Leuven - but has endured a tough campaign with the relegation-threatened Belgian side. He has yet to find the net for his new club - and has not made an appearance since September 12. It may take a big turnaround to earn the bumper payday for the Hoops.