The departures of Berbatov to Manchester United and Keane to Liverpool last summer made up much of the £39.8m profit the club revealed on its interim balance sheet.
Keane returned to the club in the January transfer window when manager Harry Redknapp also brought back Jermain Defoe and Pascal Chimbonda and signed Wilson Palacios from Wigan.
Daniel Levy braced for backlash from Tottenham supporters ahead of AGM
The figures from those deals will show up on the next interim report, but chairman Daniel Levy said the overall numbers suggested the club was in a healthy financial state.
"I am pleased to announce another set of record financial results for the six months ended 31 December 2008," Levy said.
"In a period of global economic recession this is a considerable achievement and we acknowledge that both the strength of our business and the fantastic loyalty shown by our supporters have helped ensure that these results have not been materially affected."
Spurs plan to build a new stadium to replace White Hart Lane and are exploring several options to raise the funds, like selling the naming rights or issuing more shares.
"As we continue to assess the contributions to the scheme we obtain more clarity on the funding gap which will have to be financed," Levy said.
Spurs' results showed an increase in revenue, record profit from operations and total assets that value the club close to £300m.
Spurs will start preliminary work in April for their new training centre in Enfield and the full planning application for the Northumberland Development Project is due in "the next few months".
Levy added: "We have benefited from having a robust business that is well financed and has continued to be able to support investment in the first team, whilst progressing two major capital expenditure projects - the new training centre and the Northumberland Development Project.
"We remain mindful of the prevailing economic climate from which no-one can consider themselves immune."