Btw, we talked about if Luiz sale was included in the profit earlier, seems unclear, Jake Cohen says:
Chelsea's £18.4m profit includes income received from player sales. I originally projected that the profit from the sales of Juan Mata (£23.6m), Kevin de Bruyne (£10.8m) and Jeffrey Bruma (£2.5m) would total £36.9m.*
Other reports include the sale of David Luiz, pointing to the fact that the deal was announced prior to 1 July, when the 2014/15 financial year begins. However, for international transfers, the player's registration can't move until 1 July at the earliest (when the transfer window opens), and as such, I have been working under the impression that the David Luiz sale will count on the 2014/15 books.
The fact that the profit was "only" £18.2m seems to support the notion that the Luiz sale will go on the 2014/15 books, but since Chelsea declined to provide any details, we'll have to wait until the club files its complete 2013/14 accounts to know for sure (due by 31 December).
Given that we projected that player sales would total almost £37m and Chelsea recorded an £18.2m profit, Chelsea would've recorded a loss without the player sales.
This might seem a bit concerning, but there's little to worry about. A £20m loss in the financial accounts Chelsea submits to Companies House likely equates to a profit on the financial fair play accounts, as certain expenditures are exempt from the FFP breakeven requirement (infrastructure costs and the reported £8m per year Chelsea spends on its academy, for example).