The 26-year-old has just 18 months left on his contract, yet the side remain adamant that they have no intentions to cash in on the Germany international yet
The Germany international has just 18 months left on his contract at the RheinEnergieStadion, and the likes of AC Milan and Arsenal are said to be monitoring the 26-year-old's situation.
However, the club have always remained adamant that they will not be tempted to cash in on Podolski before the end of the season, sentiments Horstmann echoed.
"The club cannot keep investing and investing. We need to get perspective on transfer revenues. That doesn't mean to imply that we have to sell Podolski," he told Kicker.
Horstmann went on to say that the club's big plan was to invest their money in youth development.
"Earn transfer revenue, consolidate, then develop top talent."
Koln host local rivals Schalke this weekend at 18.30 CET in the Bundesliga