The off-season is the most anticipated time of year for certain football fans since it signals the beginning of player transfers. Speculation is expected to reach a fever pitch over the coming several weeks and months as the top names are associated with the biggest clubs.

We're all aware that some trades end up being beneficial for everyone involved, but we also know that many others leave one team or the player themselves wondering what may have been.

Therefore, GOAL exists to help you determine who benefited most from every major transaction even before the ink has dried. Throughout the transfer window, we will be assigning grades to each completed transaction as they occur, so you can keep tabs on the summer's biggest winners and losers.

An unfortunate day for Manchester City. The loss of Ilkay Gundogan, a talented midfielder who always delivered in the biggest games, is a major blow to City. In fact, towards the end of his seven-year stint at the Etihad, Gundogan had earned a reputation for being "prime (Zinedine) Zidane during the last few months" of each season, as highlighted by teammate Kyle Walker.

ALSO READ: Declan Rice transfer race remains open as Arsenal & Man City expected to bid – Fabrizio Romano.

Barca's offer of a fixed two-year deal, along with a wage raise, was enough to sway the Germany international away from City, who had tried their best to keep him for one more season with the option of another. The triple champions have obviously already added Mateo Kovacic to their midfield, but the Croatian isn't quite as versatile, important, or decisive as the departing Gundogan.

A wonderful improvement for Barcelona. Although Gundogan will be turning 33 in October, he proved in City's championship season of 2022–23 that he is still a player of the highest caliber, one who gives 110% effort at all times and always poses a danger to score. Gundogan will also bring much-needed expertise to Xavi's midfield after Sergio Busquets just departed Barcelona. Some have voiced reservations about whether or not Gundogan is the best fit for the coach's diamond midfield, but he has proven himself to be one of the most versatile players in the league recently, and Barca got him for free.

The icing on the cake for Gundogan's professional career. It's no secret that Gundogan has been intrigued by Barcelona for some time. Despite Catalonia's economic woes of late, Camp Nou continues to rank among the sport's most prestigious venues. No matter what part he's asked to play, he should appreciate sharing the stage with Pedri and company. He got a lucrative two-year deal with a third year option and left City on good terms while getting all he desired. In that regard, Gundogan's luck couldn't have been greater.