That came into the club from Madrox, so that's money put into the club from them, irrespective of the source; in essence it's no different to Madrox borrowing it from NatWest or similar. There was an inter-group creditor of £2.4m in the accounts, owed to SAFC. However much was taken out, if £20.5m was written off, and £2.4m remained, then either £25-20.5-2.4=£2.1m (my figures) or £32-20.5-2.4=£9.1m had to have come back into Sunderland, otherwise none of the accounts would balance. It was reported in October that Juan Sartori had put in £2.4m (which reason dictated clears that year end creditor), and there was a £9m share issue in November. The numbers stack up on the basis of published information, with the exception of the Sartori input, which will need the 19/20 accounts to confirm it.
Where's your proof that £32m left the club? That's not in the accounts.