Nottingham Forest had to do some financial gymnastics in June to ensure the club met the latest PSR cycle amid a points deduction last season.
The Reds did a deal with Newcastle that saw Odysseas Vlachodimos join them for £20 million, with Elliot Anderson offsetting that with a £35 million transfer to Forest.
Then, Lyon entered the fray to aid Forest in their quest to meet the PSR threshold for the latest term.
Moussa Niakhate signed for the club for a staggering £28 million, whilst Orel Mangala completed a permanent transfer to the Ligue 1 side for £15 million.
Mangala was perhaps an unpopular departure when he joined Lyon on loan and now there has been a development for the midfielder.

Orel Mangala set to sign on loan for Everton
According to Fabrizio Romano, Mangala is set to arrive at Goodison Park to bring a premature end to his time at Lyon.
Mangala made 12 appearances for the Ligue 1 outfit on loan last season, helping them qualify for European football after looking like relegation candidates at one point.
Now, he’s dropped down the pecking order – despite only signing this summer permanently – and will head out on loan to Everton.
The Toffees have lost 3-0 to Brighton and 4-0 to Tottenham in their opening two games of the season and Sean Dyche needs reinforcements.
Mangala is now going to bolster the squad ahead of the transfer deadline and it’s claimed that he’s now set for a Goodison Park medical.
The 26-year-old made 53 appearances and scored two goals during his time at the City Ground.
Forest have quickly moved on from Mangala
The midfielder deserves praise for his positive performances when he first signed for the club from Stuttgart after Forest had won promotion.
It’s fair to say, however, that Mangala suffered from a bit of an identity crisis at Forest in the sense that nobody quite grasped what kind of midfielder he was.
It proved a shame that when Mangala was playing his best football, the club decided to let him go Lyon – but the club has moved on.
His departure last season allowed Danilo to grasp a place in the team and now the Reds have a nice clutch of midfielders.
Everton could welcome the Premier League experience that Mangala will bring to the side and it will be fascinating to see how he links up with Forest promotion hero, James Garner.
Receive a digest of our best Nottingham Forest content each week direct to your mailbox
