Llorente makes 4.1 mills with Lyon. Assuming he doesnt take a pay cut, or a wage hike, and arrives for the reported 9 mills on a 3 year contract, he'll cost us 21.3 mills in total.
Assuming we will let go of matri for 6 mills in the summer and deducing 2.2 mills (his salary) for the next three years, he'll be freeing up 11.7 mills. This makes the exchange of Lisa with Matri costing us: 9.6 mills. We'd be replacing an utterly useless player with a very good one for only 9.6 mills. (and we get to keep matri for the next six months as backup)