EVERY neutral should have space in their heart for Borussia Dortmund, a club with so much charm and appeal it would probably get lucky on a first date.

If there is a right and wrong way to go about things in football, then the Germans very much adhere to the former philosophy, albeit guided by bitter experiences of the latter. Last night's typically swash-buckling performance against Manchester City should bring them even more admirers, if not the three Champions League points they so badly craved.

It would be stretching it to say Dortmund are a club run along socialist principles – they paid around £18m for Marco Reus, last night's scorer – but the policy now is to only spend what they can afford. Such is the push for sustainability that when Shinji Kagawa was sold to Manchester United in the summer, chief executive Hans-Joachim Watzke revealed that the money raised would be used to make improvements to the stadium and to build a new training ground for their youth team.

It is slow and steady progress based on "sound banking principles" that Watzke and those around him cherish so dearly. The fast-track route to success taken by City is not to their taste. Mentioning the substantial Middle Eastern investment that has allowed City to take their place among the elite in recent years to Watzke is the equivalent of saying something disparaging about his mother. Bundesliga rules mean that no one body can ever control more than 49% of a club, but it seems Dortmund would not be interested in any case. "What if the sheikh, as shown by Malaga, lost interest?" Watzke asked. "I would not even welcome him."

UEFA's proposed financial fair play rules, that will mean clubs can only pay out what they earn, should, in theory, level the playing field but already some of the bigger spenders, such as City and Real Madrid, have investigated ways to circumnavigate the legislation. It is their determination to remain financially solvent, while others continue to splurge excessively, that may prevent Dortmund from one day repeating their Champions League success of 1997.

The Germans' spending will be restricted by their own self-imposed glass ceiling. Similarly, they will struggle to hold on to their better players – and may even feel it prudent to accept sizeable offers – as witnessed by the departures of Kagawa and Nuri Sahin in recent seasons. Still, as last night's strong performance against City showed, Dortmund are at least giving it a decent go in their attempts to upset the old order. While caution may be the watchword off the pitch, on it Juergen Klopp's young, exuberant side are anything but.

Klopp's philosophy is to attack regardless of opposition, competition or venue and it was the same in the Etihad. "Is this how they play every week?" asked Graeme Souness, perhaps wondering whether to laud them for showing such boldness away from home, or blast them for being tactically naive, after watching them commit players forward with unerring regularity. It is a style that has seen them conquer all domestically of late, finishing champions in consecutive seasons.

In Europe, however, Klopp has found success harder to come by. Dortmund were eliminated in the group phase of the Europa League two seasons ago, and suffered a similar fate in the Champions League last year, finishing bottom of their group. Klopp insists his team can win it this season and this result, despite the loss of a late equaliser, gives them a fighting chance of making it out of the group. Whether they can go all the way, however, is another matter. Chelsea showed last season that if teams are willing to spoil and scratch their way through round after round, especially away from home, then the unthinkable can become a reality.

Dortmund's profligacy in front of goal and then the concession of a late penalty last night cost them dear, but Klopp has stated he will not adapt his team's style. "We will play our way in Europe. We won't change," he said. It is a laudable stance but probably not one that will lead to them to another European triumph. More's the pity.

If there is little expectation on Dortmund to deliver, then it is surely a different story with City. There has been progress of sorts year on year – 2011's FA Cup followed by last season's Barclays Premier League title clinched in dramatic circumstances – but it is in the Champions League where Roberto Mancini and his team will be measured. It is why Middle Eastern sheikhs have piled money into Paris St Germain, Malaga and, of course, City, and a second consecutive season without knock-out football at the Etihad may bring about a change in the dug-out sooner rather than later.

City last night showed a determination to fight to the end. Dortmund left with regrets, but did so having once more stuck dutifully to their principles. It is the only way they know.