IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Meal card/Aggregators The “Meal card” amounts refer to payments at the establishments and that are charged to the card issuers electronically after 15 days of processing or when by physical delivery after collection, checking and deposit. The Aggregators transfer the collec- tions made on behalf of the restaurants within 15 to 30 days. Marketing and rappel The Marketing and rappel item corresponds to amounts debited to Suppliers at the end of the year. Suppliers balance Balances with suppliers correspond to debits made in December and are collected on the date of payment in the following month. Other debtors In 2024, the balance of other debtors includes 2,397,168 euros relating to the sale of assets, received in January 2025. With respect to debts from other debtors, their ageing is as follows: dec/2025 dec/2024 Debt not due 766 224 4 195 227 Debt due: For less than 1 month 3 004 258 1 815 477 From one to three months 549 210 611 992 Over three months 1 968 341 2 205 319 Total Other debtors 6 288 033 8 828 016 Accumulated impairment losses -299 678 -303 828 5 988 355 8 524 188 The debt overdue for more than three months is duly analyzed and corresponds essentially to supplier debts whose internal conference processes require more time than the normal term of commercial relations and therefore do not justify impairments. Deposits and guarantees up until the time for which they were constituted has not been reached are considered as “debt not due”. 406