IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Note dec/2025 dec/2024 Non-current accounts receivable Non-current financial assets 117 438 273 924 Non-current loans . 933 871 495 871 Other accounts receivable 5.2.2 10 179 157 9 529 435 Accumulated impairment losses -43 128 -71 880 11 187 338 10 227 350 Current accounts receivable Clients 5.2.1. 8 915 003 10 620 875 State and other public entities 4 162 704 4 314 521 Other debtors 5.2.3. 6 288 033 8 828 016 BK sale receivable amount 359 985 6 824 843 Advances to suppliers c/a 397 456 414 566 Advances to suppliers of fixed assets 911 622 506 405 Accrued income 5.2.4. 4 897 126 6 789 109 Expenses to be recognised 5.2.5. 1 992 686 2 445 755 Accumulated impairment losses 5.2.1. e 5.2.3. -2 621 241 -2 825 362 25 303 373 37 918 728 Total Accounts receivable 36 490 711 48 146 078 403