Transfer = 30 mln
Salary of 6 months = 2 mln gross
Sell - 25 mln
32 mln - 25 = 7 mln
Right now we lost on this transfer 7 mln
That's not how it works. Roque signed an 8 year long contract with Barca in summer 2023. Since the fee was 30m, his amortization is 3.75m per year. He was 1.5 years in Spain, meaning his book value today is around 25m after 1,5 years. If Barca sells him for 25m, he's a 0€ asset. There is no loss in the books, which is important for the ffp.
Further, Barca can hope to get some future money for him, as they keep 20% of his rights. Meaning most likely he'll be a profit in the books. It's the best the club can hope for right now.
He's simply not good enough for Barca, never will be most likely. The scout who suggested to pay 30m for him should be fired obviously, but Barca doesn't make any loss in the books, which is the most important thing here.