IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS 5.3. Accounts payable In the periods ended 31 December 2025 and 2024, the accounts payable item breaks down as follows: Note dec/2025 dec/2024 Non-current payables Non-current payables 5 523 3 704 5 523 3 704 Current payables Suppliers 5.3.1. 46 708 249 59 345 148 Accrued expenses 5.3.3. 17 665 410 21 606 794 Other creditors 5.3.2. 5 636 406 5 156 444 State and other public entities 8 422 545 8 583 591 Income to be recognised 5.3.4. 2 378 125 735 990 80 810 735 95 427 967 Total accounts payable 80 816 258 95 431 671 State and other public entities The balance of the item State and other public entities results, essentially, from VAT payable 3,131,669 euros (3,499,933 euros in 2024) and Social Security 4,132,762 (4,003,096 euros in 2024). 5.3.1. Suppliers The breakdown of suppliers on 31 December 2025 and 2024, is as follows: 408