However, at the end of last year Chelsea announced profits of £32.5m for the year ending June 30 – and Rummenigge believes the Stamford Bridge outfit could prove to be an anomaly.
“After more than one year without fans, the income loss has been much greater for the big clubs,” he said.
“Some of the smaller clubs, who rely on selling, will sustain real damage as well.
“There will be maybe two, or three clubs who are able to buck the trend. Chelsea’s numbers, for example, look very positive.
“Marina has done a very good job. But we won’t see any all-time-high records tumble this summer, that’s for sure.”
Both Bayern and Chelsea are involved in Wednesday night’s Champions League quarter-finals, with the West London side away to Porto, while the reigning champions host PSG in their respective first-leg clashes.