Whilst Everton will be quick to point out that he who laughs last shall laugh hardest now that Manchester City have been found guilty by the Premier League just a month after Iliman Ndiaye's big-money move, they should still hold plenty of regret.

It's not necessarily the fact they lost their biggest that will still hurt. It was the way in which the Toffees lost their star man. Waiting until the dying embers of the window, Everton welcomed £65m from Man City to sell Ndiaye and raise the funds needed to sign Folarin Balogun to solve their problem.

The issue is that, when the deadline passed, Balogun was not holding up the Everton shirt. Instead, he was on a flight back to Monaco and those at Hill Dickinson were left asking members of David Moyes' squad if they were capable of reproducing Ndiaye's star power all on their own.

Why Everton have a major problem without Ndiaye

On the one hand, Everton have got an unspent £65m in the bank that they can't stop counting. On the other, they've got a phone call with Moyes, who is desperately scrambling to replace Ndiaye's output.

Without the attacker, the Toffees have scored just six goals in five Premier League games, albeit whilst avoiding defeat in impressive fashion.

That number becomes worse when considering the fact that two of those six goals have come from striker Thierno Barry. Without the forward, only two sides would have scored fewer goals than Everton and both those sides are in the relegation zone (Coventry City and Tottenham Hotspur).

For now, the results are arriving, but that will not last the test of time if Moyes fails to find goals from elsewhere in his frontline.

The likes of George and Grealish simply must hit the ground running after the international break if Everton are to challenge for a European place this season.

The only alternative for Moyes is to fall back on his next biggest star, who is quickly stealing similar headlines to Ndiaye in an entirely different role.

How Everton replaced Ndiaye's star power in surprise fashion

Replacing Ndiaye was never just about his output and attacking role. It was about replacing the star power that he left behind. The fear factor that when his name was on that teamsheet, opposition sides knew to expect a tough afternoon.

Balogun could have replaced the output, the shirt sales and the star power. Ultimately, Everton's own arrogance stood in their own way when they did not have the time to have such confidence.

Ever since, their attack has stumbled towards results whilst their backline has produced performances worthy of their current fifth place. And that's where their true star lies; their unexpected Ndiaye replacement in Jarrad Branthwaite.

It's worth remembering that, before Ndiaye, Branthwaite was tipped to become the big-money man. Before injuries struck, the central defender had interest from Manchester United and even arch-rivals Liverpool. Everton, meanwhile, had a £75m price-tag.

After missing 55 games in the last two seasons through injury, Branthwaite's progress halted, as did rumours over a big-money move across the Premier League.

It's taken the young defender 12 months to get back to his best and now his value is beginning to creep back up to new levels. After starting all five Premier League games - conceding just three goals in the process - Branthwaite is now worth as much as £80m, as reported by Football Insider this week.

He is Everton's top star yet again and has replaced Ndiaye in that sense. Whilst Moyes cannot rely on his blunt and understaffed frontline, he can and has fallen back on a backline which has taken its place among the best in the Premier League so far this season.

It's no coincidence that the Toffees' improvement has coincided with Branthwaite's return to full fitness.

With 10.8 defensive contributions per game, the only concern that Everton have about their defender this season is the chance that big clubs come knocking for the first time in over a year.