How did you actually come to that conclusion?
That is flawed understanding of how accounts work.
I'm an accountant (Not finished studying CIMA yet but enough to be more than competent with straight line depreciation/ ammortisation and it's a fairly simple calculation).
Wages hit P&L monthly as a direct expense so don't touch the balance sheet so we only ammortize the transfer fee over length of contract typically.
€39m in 2020 over 5 years and he's been here for 3 years so carrying value on a straight line balance with zero expected value after length of useful life means he has €15.6m carrying value which means we can only show a profit if we sell him for more than that.
Note: This doesn't take into account currency fluctuation at time of deal being made