Given that I have a bit of time and have got myself up caught up a bit, I'm going to try and explain the deal with Barca's current financial difficulties. Which is less a problem for the club itself and more of a personal problem for the members of the board.

First, some history and context.
Back in 1990 when most Spanish clubs got turned into sports corporations, the ones that were profitable at the time were allowed to stay sport clubs. They were FC Barcelona, Real Madrid, Atheltic Club and Osasuna.

To make sure that those clubs were still run properly by their administrators they had to personally guarantee 15% of the yearly expenses of that club before taking charge of it. This 15% gets updated yearly according to the club's proposed budget.

During a board's mandate if the benefits they have accumulated over previous seasons make up more than 15% of the next season's expenditure they don't need to guarantee anything. They're "covered" by the profits their good administration has produced.

Now we get to the current situation. This Barca board has been in charge since 2010. During their time (10/11 - 18/19) the sum of the profits of the club is 192M. The expenditure for 19/20 was 1007M, 15% of which is 151M, so they were covered and didn't guarantee anything.

The current coronavirus induced crisis means that the club will lose money this season, with some estimates saying it could be as much as 150M. This gets substracted from the previous 192M profits and the resulting amount probably won't cover the 15% of next season's expenditure.

So the board members would have to guarantee the rest up to 15% with their own money. If the 20/21 season ends in the red too and the resulting "total profits" are actually loses at the end of their mandate (next summer) they have to repay the club to make up for those loses.

IMO, this is their ballgame now. Saving their own skin. It's not about the club being ok (granted hasn't been their primary goal anyway, given that they got *the club* convicted of tax fraud). So they will do whatever they can to save themselves. By hook or by crook.

Can they be sued by the socis who own the club the board are mere administrators of? Yeah, of course. But lawsuits take time so can't stop them now.

More info here. (in Spanish) https://estadijohancruyff.net/2020/06/12/los-avales-en-el-la-situacion-actual/