IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Concession Rights No. Years Limit year for use Lusoponte Service Area 33 2032 2ª Circular Service Area 10 2027 Portimão Marina 60 2061 Pizza Hut Cais Gaia 20 2024 Modivas Service Area 28 2031 Barcelos Service Areas 30 2036 Alvão Service Areas 30 2036 Lousada (Felgueiras) Service Areas 24 2030 Vagos Service Areas 24 2030 Aveiro Service Areas 24 2030 Ovar Service Areas 24 2030 Gulpilhares (Vilar do Paraíso) Service Areas 24 2030 Talhada (Vouzela) Service Areas 25 2031 Viseu Service Areas 25 2031 Matosinhos Service Areas 24 2030 Maia Service Areas 26 2032 Changes in Intangible assets During the years ended 31 December 2025 and 2024, the movement in the value of intangible assets, as well as in the respec- tive amortization and accumulated impairment losses, was as follows: 418