The Argentine tried to force his way out of the Camp Nou on a free transfer, but the Catalans dug in and held onto their captain, despite their dire financial situation.
"Financially speaking, I would have sold Messi last summer," Tusquets said to RAC 1. "It would have been desirable, for what they'd have taken in and what they'd have saved."
Those same financial troubles present problems in signing players, despite the continuous links with Neymar.
"If he [Neymar] comes for free, then maybe it could happen," Tusquets added.
"Unless the next president performance a miracle, or if players are sold and all of the money goes into signing him."
The club have introduced salary cuts after reaching an agreement with the squad, but Tusquets says that the new president and their board can reverse it should they please.
"The new president can reverse it," he explained.
"We're in a situation whereby we aren't able to pay the January salaries. They can reverse it without any problems."