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Girona is a small club and success in the past season is very hard for them to repeat. They already lost their best player like Dovbyk to Roma and Garcia to Leverkusen. [1] They reused the transfer money to buy some other players but at cheaper costs and it's not easy for same squad to repeat that success, not mention in a new season they will have to play with many new players.
[1]
https://www.transfermarkt.com/fc-girona/startseite/verein/12321Girona have very small chance to finish this season in top four again and they can enjoy Champions League air that is a scarce opportunity for a small club like Girona.
This is the fact I guessed they don't really have the finance to constantly fight for top 4 spot, so rather just do good business by selling top players for big money, just like mid tier teams does in other leagues notably Brigthon in the EPL, it is hard to see an alternative case except the owner is rich like Newcastle United or maybe they might just become the Dortmund of La liga, though I hope to see this team strive at least to finish in Europa league or Conference league zone.
It is only natural to speculate that Girona will have difficulty facing the challenges next season and repeating their impressive performance like last season, because previously we have never seen Michel squad compete in the top four of the La Liga standings consistently every season. Moreover, next season Girona will play in the Champions League for the first time in the club history, it is clear that the pressure they will receive will be much heavier than last season. Unfortunately, the increase in challenges is not accompanied by a balanced increase in squad depth, instead Girona released mainstay players such as Artem Dovbyk and Aleix Garcia.
Maybe Girona is trying to balance the financial balance sheet and wants to benefit from player transfers while there is an opportunity, and recruit cheaper players but with almost the same quality. Personally, I think the most crucial factor is Michel, he is the person who has managed to surprisingly lift Girona performance last season. The squad overhaul carried out by Girona certainly follows his wishes, so it is possible that in Michel calculations his team can perform well next season even though they have lost Artem Dovbyk and Aleix Garcia. For your information, actually almost 50% of Girona majority shares are owned by City Football Group, so financially they are quite capable.