Chelsea chief Ron Gourlay says winning the Champions League - twice - is still a major target over the next five years.
It was Peter Kenyon who made the original claim that Chelsea, despite a wage bill of more than £150million a year, would break even by June 2010 rather than relying on the generosity of owner Roman Abramovich.
This has been hit by factors which include the recession, a spate of expensive managerial sackings and the club's failure to win the European Cup.
"In the 10-year plan, there were two Champions Leagues in there and we've been very unlucky," said Gourlay.
"Over the next five years we've still got to shoot for the stars. I'd like to think we can win the Champions League twice in the next five years. You have to win trophies consistently. Not win the Premier League one year and then slip away for three years. That doesn't work on the big stage. You've got to be pushing every time."
Gourlay, like Kenyon, worked at Manchester United when they won the Champions League in 1999.
"That takes the bar up another level in terms of your sponsorship ability, your commercial ability," he said. "The impact on your merchandising sales alone is just huge overnight. The awareness of the football club grows overnight."