IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS In 2024, acquisition by concentration of business activities corresponds to the rights of use relating to 34 restaurant leases in Spain and 15 equipment leases, acquired as part of the Medfood business (note 6.1). In 2024, the value of the increases corresponds to 29 new leases, 45 renewals and 8 extensions of space leases. In Spain, the increases include the “reactivation” of Barcelona Airport’s contracts (under the provisions of Law 13/2021, with 2024 traffic exceeding 2019 traffic, there are now guaranteed minimum rents again) and the new contracts for Malaga, Madrid and Barcelona Airports. In 2025, additions relate to 20 new leases, 35 renewals and 22 extensions. In addition, the effect of remeasuring contracts due to rent updates by the Consumer Price Index and other changes in the expected lease payments also contributed. The amount of transfers mainly relates to the termination of equipment lease contracts and the corresponding derecognition of the related assets (Note 6.4.). In the airport lease contracts in Spain, Ibersol is exposed to variable rents calculated as a percentage of sales, if this value exceeds the minimum rents provided for in the lease contracts. The reclassification and reversal of impairment, amounting to €1.3 million in 2024 and €350 thousand in 2025, respectively, relate to Gran Canaria Airport and result from projections of its operating results through to the end of the contract. 6.6. Depreciation, amortization and impairment losses on non-financial assets Expenses with depreciation, amortization and impairment losses on non-financial assets in 2025 and 2024 were as follows: dec. 2025 dec. 2024 Nature Note Depreciation and amortisation Reversal of impairment Impairment losses Total Depreciation and amortisation Impairment losses Total Goodwill 6.2. - - - - - - Intangible assets 6.3. -5 366 411 424 144 -1 048 453 -5 990 720 -4 263 868 - -4 263 868 Property, plant and equipment 6.4. -24 497 284 584 853 -443 788 -24 356 219 -18 608 581 -255 098 -18 863 679 Right-of-use assets 6.5. -72 546 018 350 000 - -72 196 018 -48 789 037 - -48 789 037 Investment property 6.9. -300 563 - - -300 563 -300 563 - -300 563 Currency translation -42 506 - - -42 506 -5 900 - -5 900 Total -102 752 781 1 358 997 -1 492 241 -102 886 026 -71 967 949 -255 098 -72 223 047 428