Barcelona still owe 19 clubs around £112million in transfer fees, according to their annual financial report published on Monday.
Of that amount, the largest sum they owe is £25m (€29m) to Liverpool.
The LaLiga giants still have a big chunk to pay of the initial £142m deal they agreed for midfielder Philippe Coutinho three years ago.
The transfer was the biggest in Barca’s history and having paid over £105m up front to the Premier League champions for the playmaker, they agreed to pay the rest in instalments over the following years.
While Liverpool have received the majority of this, the financial report shows the Reds are still waiting for a large chunk of this.
Barcelona also owe Bordeux £8.8m for winger Malcom, Gremio an additional £7m for Arthur Melo (now at Juventus) and £14m to Ajax for Frenkie de Jong.
The Catalonians requested from Goldman Sachs, Allianz, Barings, Amundi and Prudential a dispensation for failing to financially comply, which points to a non payment of approximately £178m.
The LaLiga side reportedly have a negative working capital of £535m, with a further £89m owed to other lenders.