The club are not looking to sell Lukaku and he will be an Everton player next season unless someone agrees to pay our crazy valuation. Barkley will only be sold if he categorically tells the club he doesn't want to sign a new deal. You cannot say we are spending money from their sales when, as put by McNulty: "there is no appetite to sell them."
As for money gained from offloading deadwood like Cleverly, Deulofeu and McGeady and better assets like McCarthy, call it sell to buy all you want but it allows us to meet FFP restrictions and when you're making a profit from dumping Cleverly and bringing in Sandro - it's called good business.