Cash flows and income statements are two different things, even if it was as straight forward that only £27m (the difference) changes hands (which might not be the case due to payment structures etc.) the deals went down as £33m and £60m deals in the books
Danilo’s book value when we sold him was £15.9m, which means that Danilo was sold for a £17.1m booking profit
Only if we put the value danilo's transfer as 33m. If we put the value if his transfer down as 1m, then we made a 14m loss. But then we got Cancelo for 30m instead of 60m. It is done to suit each club's books at the time.