A joyous conclusion to an otherwise lackluster season – and for numerous supporters, all 22 of the Premier League losses fade into oblivion following Tottenham’s magnificent evening in Bilbao.

The conclusion of a 17-year trophy drought also sees a return to the Champions League, with Spurs slipping in unexpectedly despite landing in 17th place in the Premier League – their poorest result in 47 years.

This achievement provides them with an additional £100 million in revenue, though many Spurs fans remain skeptical about how much of it Daniel Levy will allocate toward strengthening the first-team squad.

Of course, the biggest change this transfer window may come in the dugout, with a huge decision to be made over Ange Postecoglou’s future.

So what will Spurs do? Who might arrive and who is heading for the exit? Here, our expert MATT BARLOW answers all the key questions. 

What do Spurs need this summer?

The first thing is a decision on the head coach. Who leads the team into next season should have some impact on the business they look to do in the summer market. Will they still have the high line and inverted full backs or is that a thing of the past? 

When this season ended with defeat against Brighton, Postecoglou urged the club to invest in experience. Not necessarily veterans but players with experience of competing at the elite level.

The teenagers signed as part of technical director Johan Lange’s policy to buy young and develop, performed well when needed last season but often left the team looking lightweight.

Above all they could do with bringing in a strong leader or two, somewhere down the centre of the pitch and probably in central defence if Cristian Romero leaves with two years remaining on his contract and his heart seemingly set on a move.

They really need to strengthen in midfield and add creativity – not simply pace – out wide and find cover or competition for Dominic Solanke at centre forward. In an idea world, you would be looking to upgrade the goalkeeper as well, but that is hardly a priority.

How big is their budget and is PSR a major concern?

Not an urgent problem. They have recorded losses recently, but they have reduced the wage bill significantly since the days of Harry Kane and Hugo Lloris. Young players are earning less.

The difficulty is that their big money transfers are usually back loaded on payments, so there will be instalments owed on quite a few players. Together with the financing of the stadium it means there will be limited funds available, but qualification for the Champions League via the Europa League win should give them a useful windfall.

Plus, of course, anything they can generate through sales. Always easier said than done, but Romero is an obvious asset who will fetch a decent fee.

Who are they interested in? 

Tyler Dibling of Southampton is in their sights. They were keen in January and are likely to join the auction for the teenage forward, who would give them an option and variation to Brennan Johnson or Dejan Kulusevski on the right wing.

Angel Gomes, out of contract and on a free from Lille, is another they like, especially if they are continuing to play the Postecoglou way, with the deepest midfielder always on the ball, playmaking from deep, making quick passes. The question is whether the Manchester United youth graduate has the physicality for the Premier League.

Marc Guehi is expected to leave Crystal Palace, but can they compete with Newcastle for a centre half expected to cost £65-70m? He would help fill the void left by Romero. Former Chelsea man Fikayo Tomori is a more affordable alternative who looks like he will be on the move from AC Milan and Spurs like him for his pace, mobility and tenacity.

There is a decision to make on Mathys Tel, who is at the end of his loan from Bayern Munich with a £47.5m option to buy, a clause insisted upon by Spurs in January. He has not done a lot and doesn’t look capable of being an alternative to Solanke at centre forward, but is still young at 20.

Spurs could throw that money into a bid for Eberechi Eze, who has been much more effective for Palace playing off the left flank in much the same way. Eze, though, will be 27 before next season starts and does not represent the same value in the modern market.

Which young players could break out next season to fill gaps in the first-team squad? 

Spurs have some exciting emerging talent beyond Lucas Bergvall and Archie Gray, two of the teenagers who impressed this season.

Luka Vuskovic, a towering 18-year-old centre half, will join them from Hajduk Split after impressing last season on loan at Westerlo in Belgium. Also in central defence, they have England Under-17s pair Malachi Hardy and Jun’ai Byfield, who are both very highly rated.

Luca Williams-Barnett is a gifted attacking midfielder, although only 16, and the experience of Mikey Moore this season is a reminder that patience is required, even with the most talented young players.

Moore, 17, looked ready to make the leap when he sparkled in the early stages of the Europa League, but was set back by a virus and struggled to make an impact when he returned to full fitness.

He remains an exciting prospect, nevertheless, and is sure to be given more chances next season. He likes to play up front off the left.

Others coming back from successful loans will be considered, including Ashley Phillips (19) after a season at Stoke, Alfie Dorrington (20) at Aberdeen, Will Lankshear (20) at West Brom, Jamie Donley (20) at Leyton Orient, George Abbott (19) at Notts County and Yang min-Hyeok (19) at QPR.

Which players are set to leave? 

Postecoglou said he wanted Romero to stay, but the defender is keen to join the Argentine enclave at Atletico Madrid and it makes sense to cash in before his contract runs down any further.

Ben Davies is out of contract with a one-year extension expected to be triggered, although Spurs are open to the idea of selling him, with Leeds among those interested.

Back-up goalkeeper Fraser Forster (37) is out of contract and will leave, with his replacement Antonin Kinsky already in the building, signed in January.

Timo Werner will return to RB Leipzig after his 18-month loan produced just three goals in 41 games. There is the Tel decision and there appears to be little interest in bringing Manor Solomon back into fold, although that could all change with a new head coach.

Captain Son Heung-min is 32 with only one year to run on his contract and may have his eye on a free next season, after finally claiming the trophy he craved.

Spurs would love to tie him down for longer despite indifferent form this season and a wealth of emerging options. Son delivers unrivalled commercial value.

Rodrigo Bentancur is in talks about a new contract, but there are others who would be made available if offers came in, including Yves Bissouma and Richarlison.

Both have been erratic. Richarlison has an unreliable fitness record and Bissouma’s form fluctuates.