According to Fabrizio Romano, terms are in place for N'Guessan's move from Saint-Étienne, though an unusual structure means he will not actually arrive at Anfield until the summer of 2027.
The France youth international, capped at Under-16, Under-17 and Under-20 level, made his senior debut for the Ligue 2 club at just 16 back in late 2024, but has managed only 13 appearances for the first team since, with regular football proving hard to come by.
Brughmans' situation is similarly delayed, with Liverpool's move for the Genk goalkeeper - already covered in these pages after the club made initial contact - now understood to be finalised at a fee in the region of £30m, making the 6ft 7in stopper the most expensive teenage goalkeeper in football history.
He is set to remain in Belgium for the season to continue his development at Genk, only joining up with his new team-mates next summer. There is one exception to that plan: should Giorgi Mamardashvili leave Anfield before Tuesday's deadline, Romano reports Brughmans could be fast-tracked into the squad immediately as back-up for the remainder of this season.
Both deals underline Iraola's focus on building for the medium term even amid a busy summer of first-team business, identifying young talent early and giving them time to develop away from the pressure of an immediate step up. For Brughmans specifically, the structure allows Liverpool to secure their target without disrupting Genk's own season, while keeping the option open to accelerate his arrival should their goalkeeping picture change in the closing days of the window.
N'Guessan's case is more unusual still: agreeing a fee and personal terms a full year before a transfer completes is rare even by the standards of a market increasingly dominated by pre-contract-style arrangements for teenage talent.
The structure gives Saint-Étienne time to plan around his eventual departure while removing any risk of Liverpool losing out to a rival club in the meantime, and reflects a similar pattern to deals struck by several of Europe's biggest clubs in recent windows.