It should be realized that the finances at Dortmund can be stable because of the sale of some great players, so it is indeed quite difficult for them to contribute and compete competitively there because they always sell and sell their players.
But on the other hand this is a pretty good move for their finances due to the fact they don't have to be champions to stabilize their finances and it seems even the higher-ups don't really mind that.
That's where the problem lies, they build a team just for profit and not achievement. Whereas in every sporting tournament they always compete for the title and not compete for a profit, but Dortmund became their club just a business. Because if we realize when the team has stable finances, at least Dortmund will be easy to keep their star players even if only for one or two more seasons. Because basically Dortmund are very capable of building a team for the purpose of winning titles but unfortunately, they really don't have a strong ambition to break the dominance of Bayern Munich because even the star players they have will be easily sold to Bayern Munich.
They know that if they use this strategy, there are 2 possibilities, namely winning and stopping Bayern's hegemony or staying the same in 2nd position even though it is like that.
On the other hand, they also know that for something like this it clearly requires a lot of money with unclear results, therefore they are selling players for a definite profit.
Even though things like this are not very good for competition, they are good enough for business even though supporters and football lovers don't really like this.