IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Changes in property, plant and equipment During the years ended 31 December 2024 and 2023, the movement in the value of tangible fixed assets, as well as in the respective amortization and accumulated impairment losses, was as follows: Land Buildings and other constructions Equipment Other tangible fixed assets Other tangible fixed assets Total 01 January 2023 14 581 536 90 463 145 19 209 331 4 879 846 1 406 444 130 540 302 Currency translation -3 893 267 -4 581 579 -1 136 294 80 482 -12 880 -9 543 538 Additions - 15 205 233 8 290 421 1 637 692 4 239 987 29 373 332 Decreases - -5 433 -177 759 -19 646 -8 442 -211 280 Transfers -3 484 496 -345 487 216 142 46 584 -732 470 -4 299 726 Depreciation for the year -46 963 -8 662 341 -4 661 124 -1 233 048 - -14 603 476 Impairment for the year - -431 484 - - - -431 484 Transfer discontinued operations - -99 308 -11 052 -3 423 - -113 783 31 December 2023 7 156 810 91 542 747 21 729 665 5 388 487 4 892 639 130 710 349 Cost 7 330 374 203 913 457 105 374 464 22 703 194 4 892 639 344 214 128 Accumulated depreciation -164 564 -100 125 389 -83 213 373 -17 297 133 - -200 800 459 Accumulated Impairment -9 000 -12 245 321 -431 427 -17 574 - -12 703 322 31 December 2023 7 156 810 91 542 747 21 729 665 5 388 487 4 892 639 130 710 349 Acquisition by business combination 1 369 358 3 004 790 6 275 378 - - 10 649 525 Currency translation -217 077 174 487 252 215 -258 873 -17 688 -66 936 Additions 591 286 21 743 490 11 171 546 2 857 774 1 998 987 38 363 083 Decreases - -140 808 -66 147 -9 525 -39 811 -256 291 Transfers - 1 191 677 2 039 047 85 684 -3 325 662 -9 254 Depreciation for the year - -10 759 809 -6 524 341 -1 324 430 - -18 608 581 Impairment for the year - -255 098 - - - -255 098 31 December 2024 8 900 377 106 501 476 34 877 362 6 739 116 3 508 465 160 526 797 Cost 9 259 729 222 416 648 131 563 052 24 160 982 3 508 465 390 908 876 Accumulated depreciation -350 351 -104 559 993 -96 254 262 -17 404 292 - -218 568 899 Accumulated Impairment -9 000 -11 355 179 -431 427 -17 574 - -11 813 180 31 December 2024 8 900 377 106 501 476 34 877 362 6 739 116 3 508 465 160 526 797 408