IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 dec/2025 dec/2024 Suppliers - current account 35 544 483 41 565 695 Suppliers - Invoices being received and checked 5 847 609 9 416 046 Suppliers of fixed assets - current account 5 316 157 8 363 407 Total accounts payable to suppliers 46 708 249 59 345 148 5.3.2. Other creditors As at 31 December 2025 and 2024 the breakdown of other creditors, is as follows: dec/2025 dec/2024 Rendered services 5 177 010 4 658 218 Personnel 459 396 498 226 Total 5 636 406 5 156 444 5.3.3. Accrued expenses As at 31 December 2025 and 2024 the breakdown of accrued expenses, is as follows: dec/2025 dec/2024 Insurance payable 145 730 171 251 Accrued payroll 11 271 980 9 397 737 Rents and leases 838 545 6 918 367 External services rendered 5 218 504 4 874 616 Others 190 651 244 823 Total accrued expenses 17 665 410 21 606 794 409