IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements 5.3.1. Suppliers The breakdown of suppliers on 31 December 2024 and 2023, is as follows: dec/2024 dec/2023 Suppliers - current account 41 565 695 37 706 796 Suppliers - Invoices being received and checked 9 416 046 8 342 563 Suppliers of fixed assets - current account 8 363 407 8 837 640 Total accounts payable to suppliers 59 345 148 54 886 999 5.3.2. Other creditors As at 31 December 2024 and 2023 the breakdown of other creditors, is as follows: dec/2024 dec/2023 Rendered services 4 658 218 3 302 929 Personnel 498 226 592 529 Total 5 156 444 3 895 458 5.3.3. Accrued expenses As at 31 December 2024 and 2023 the breakdown of accrued expenses, is as follows: dec/2024 dec/2023 Insurance payable 171 251 147 885 Accrued payroll 9 397 737 8 830 884 Rents and leases 6 918 367 10 217 772 External services rendered 4 874 616 5 779 889 Others 244 823 159 803 Total accrued expenses 21 606 794 25 136 233 Accrued expenses - rents and leases essentially include the amount relating to vari- able rents payable to AENA concerning contracts at airports in Spain which, as a result of Law 13/2021, were not subject to guaranteed minimum rents in 2023 and 2024. 396