IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Other debtors The balance of other debtors includes 2,397,168 euros relating to the sale of assets, received in January 2025. With respect to debts from other debtors, their ageing is as follows: dec/2024 dec/2023 Debt not due 2 698 352 1 619 737 Debt due: For less than 1 month 1 815 477 1 215 044 From one to three months 611 992 629 719 Over three months 2 205 319 2 141 486 Total Other debtors 7 331 141 5 605 985 Accumulated impairment losses -303 828 -275 291 7 027 313 5 330 694 The debt overdue for more than three months is duly analyzed and corresponds essen- tially to supplier debts whose internal conference processes require more time than the normal term of commercial relations and therefore do not justify impairments. Deposits and guarantees up until the time for which they were constituted has not been reached are considered as “debt not due”. 5.2.4. Accrued income Detail of the heading accrued income: dec/2024 dec/2023 Contracts with suppliers 3 231 871 2 201 660 Ascendi compensation 1 596 636 1 039 029 Continente card programme 369 364 312 849 Others 1 591 237 1 110 991 Total accrued income 6 789 109 4 664 530 Contracts with suppliers essentially refer to marketing and rappel contributions from raw material suppliers in line with the volume of purchases, recognized as less expenses in the period to which they relate and according to their nature. Ascendi’s compensation, in accordance with the terms of the respective agreement, will be paid in two equal installments, the first settled in accordance with the terms of the respective agreement and the second paid cumulatively with those corre- sponding to the following two years every three years. 394