IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 In 2024, the NRS costs for the second half of the year are incorporated. Other personnel expenses include, in particular, compensation payments, recruitment and training of personnel and workplace health services. The remuneration of the members of the board is presented in note 11. 4.3.3. Other operating income/(expenses) Other expenses and other operating income breakdown in 2025 and 2024 is presented as follows: Other operating expenses 2025 2024 Direct/indirect taxes not affecting the operating activity 626 495 866 391 Losses on assets 625 450 287 165 Exchange differences 838 441 546 375 Stock losses - 67 397 Membership fees, donations and gifts and inventory samples 251 911 167 506 Impairment adjustments (of receivables) 64 000 100 600 Other operating expenses 1 161 318 780 425 3 567 615 2 815 859 397