IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 The consolidated net result amounted to 13.8 million euros (15.4 mil- lion euros in 2023) and includes the result from the sale of discon- tinued operations which amounted to 2.8 million euros correspond- ing to the capital gain on the sale of 8 Burger King restaurants. 4.4 Financial position Consolidated Financial Position Consolidated assets amounted to 761.3 million euros and equity amounted to 342.6 million euros, representing 45.0% of total assets. Consolidated liabilities amounted to 418.7 million euros. Current liabilities amount to 186.3 million euros, of which 75.0 million correspond to lease liabilities, 10.9 million euros less than current assets. As of 31 December 2024, the Group has 27.0 million euros in commercial paper and unused credit lines. As of 31 December 2024, Equity amounted to 342.6 million euros, 12.4 million euros lower than the value recorded at the end of 2023, due to the group having made a dividend distribution of 20.8 million euros. Variation 2024 vs. 2023 (million euros) + Ebitda 22,0 - Amortisations of Rights of Use 16,9 - Amortisation, dep. Impairment losses of TFA, Goodwill and IA 4,6 - Interest on Leases 4,7 - Other Financial Losses -1,9 + Financial Income 0,6 - Income Tax 2,0 Net Profit -3,6 101