The Blues allowed the likes of Romelu Lukaku and Thibaut Courtois to leave on loan again this season and Mourinho may now cash in on the highly rated pair.
Mourinho has spent big in both of his spells at Stamford Bridge and is now prepared to put some money back into the club with player sales, especially with the new Financial Fair Play rules coming in.
The West London club have invested smaller amounts in young players and now hope to sell them at an inflated price and Mourinho knows it is just business.
“Chelsea made great investment in the past and in some moments were also a bit criticised because we did so much. But things change,” Mourinho said.
“Chelsea adapted well to the situation. When you see De Bruyne, who played three or four matches, give us a big profit, there are other players who maybe don’t play a single match for Chelsea and we will look to sell them at a profit.
“We have had to organise ourselves in a different way. Before me, Chelsea did fantastic work in this level: Lukaku, De Bruyne, Courtois, young [Thorgan] Hazard and [Lucas] Piazon.
“Not all of them will have a career at Chelsea but all of them are important in this new financial organisation. So Chelsea worked very well and probably started doing that before other clubs.
“Because of that, even if FFP comes into practice, I think Chelsea are very advanced.”