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The Blues have been looking to sell fringe players recently, and they have been successful in offloading two of them.
Ugbo, who netted 17 goals for Cercle Brugge last term, will make the return to Belgium with Genk. They will pay €7.5m
Meanwhile, Zappacosta has earned a lucrative move to Atalanta. The Serie A outfit have agreed a deal worth €10m.
The Blues are keen on landing Jules Kounde from Sevilla, but they are aiming to recoup funds from player sales first.
Kounde could cost around €65-70m. The Blues are currently looking to sanction the departure of Kurt Zouma.
They have agreed a €30m deal with West Ham United, but the central defender has yet to finalise personal terms.
Zouma is reportedly eyeing wages of around €140,000-a-week that would make him the highest earner at the Hammers.
The Hammers are reluctant to meet his salary requirements, and talks are ongoing to negotiate on a suitable package.