Yes, so far my university, like many others has already lost income:
Not charging for the third term of accommodation.
Conference/events income eradicated.
Plus:
Big, as yet unanswerable questions about how many International students will come and about how many of the September intake will opt to defer.
Then the question of what provision to offer and what precautions will be needed ...
What will/can the government do to help? Can they cap student intake for Russell Group institutions (no signs yet that they will do this)?
Not all students fall into that low risk category. Plenty have pre-existing conditions or already have difficulties with mental health.
How do you offer distance learning for lab based courses?
There are just so many variables here.
I've been told that 28 institutions are in a really precarious financial state.