The club's sporting director says they are only interested in sustaining their current level of performance
Following months of speculation linking the 22-year-old with a move away from Borussia Park, it was announced that Reus would rejoin his former club at the end of the season for €17.5 million.
Despite admitting that the Germany international will leave a hole in the side, Eberl maintains that the club will be looking to spend the money to sustain their current levels of success.
"It's not nice, but it's something that we have to live with. The big teams can gobble up the little teams, that's just how professional football is right now," he told Bundesliga.de.
"The team won't fall apart because one player decides to leave the club. We're determined to see out our fantastic season all the way to the end.
"We'll try to use the money to replace Marco Reus and strengthen our squad in order to sustain ourselves at the level we believe we're capable of performing at."
Meanwhile, the team's coach, Lucien Favre has stated that they will remain measured in their approach to replacing Reus.
"It's most certainly not going to be easy. Right now though, it's important for us to make smart decisions."
Borussia Monchengladbach's extraordinary start to the season saw them enter the winter hiatus in fourth place in the Bundesliga table. They resume their league campaign by entertaining Bayern Munich on January 20.