Reims, who came second in Ligue 2, have already lost promising midfielder Romain Amalfitano to Newcastle after his contract expired.
And they want to follow the lead of Evian, who stayed up this season after a full-scale squad revamp following their promotion last summer.
"We have a transfer budget of around 24 million euros, both for wages and fees," Caillot said. "We will mostly be looking for free agents and loans but will also spend if the quality is high.
"We also want to keep Ghilas, but that depends on the financial demands of his club and the player.
"We have already extended certain contracts, such as Kossi Agassa, Christopher Glombard, Mickael Tacalfred, Florent Ghisolfi and Anthony Weber.
"In addition we are working on recruitment for Ligue 1, and have made space by releasing several fringe players."
Caillot also said that several members of the squad will be sent on loan, probably to Ligue 2 sides, to ensure they stay match-fit.
One player they do not want to leave is veteran striker Cedric Faure, who will be offered a new contract.
"He wants to stay, and we want him to stay."