IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Other operating income 2025 2024 Incentives 216 104 2 095 200 Reversal of provisions for other risks and charges (Note 10.1) 450 248 780 000 Operating subsidies 139 963 83 966 Supplementary income 9 193 687 7 690 423 Exchange differences 105 524 112 505 Gains on assets 48 104 223 963 Impairment (reversal) of accounts receivable 260 000 183 092 Investment subsidies 10 305 635 967 Other operating income 903 017 504 273 11 326 952 12 309 388 Other operating income / (expenses) 7 759 337 9 493 530 Under the support programs for large companies, an incentive in the amount of 2,095,200 euros was granted in 2024, for the conversion of financing into a non-refundable grant. In 2025, this refers to financial support from the PRR related to sustaina- bility in packaging and the “last mile” digital platform. The increase in supplementary income is essentially due to the increase in revenue from contracts with suppliers and fran- chisees, which has followed the activity’s progress. In 2024, after final approval by the promoter, the amount of around 965,000 euros relating to non-refundable investment subsidies was received by the subsidiary Ibergourmet, of which 625,370 euros has already been recognized as income for the period, taking into account the depreciation already recognized in the year and in past years relating to the underlying assets. 398