IBERSOL | Integrated Management Report - 2024

Individual Financial Statements dec/2024 dec/2023 Debtor Creditor Debtor Creditor Ibersol Restauração - 1 004 313 - - Iberusa - 599 812 - 1 862 911 IBR Imobiliária 47 516 - - 45 078 Ibersol Madeira & Acores 326 583 - 135 618 - Sugestões & Opções 159 287 - 202 441 - Anatir - 389 032 270 628 - Iberaki 132 541 - 99 112 - Firmoven - 690 946 - 190 237 JSCC 900 363 - 653 512 - SEC 146 322 - 137 309 - Ibersande 405 788 - 450 144 - Ibergourmet 257 631 - 142 234 - Maestro - 111 493 98 379 - Total Income tax - RETGS 2 376 029 2 795 596 2 189 374 2 098 226 4.3.2. Interest on loans With regard to interest on shareholder loans, the balances under this heading are as follows: dec/2024 dec/2023 Ibersol Restauração 7 800 331 6 661 650 Iberusa - 5 802 Iberpret 1 705 - Restmon 336 473 336 473 Total 8 138 509 7 003 925 Accumulated impairment losses -336 473 -336 473 Total interest on loans 7 802 036 6 667 452 Accumulated impairment losses relate to the balance receivable from subsidiary Rest- mon. 490