IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS 2025 < 1 year since 1 to 5 years > 5 years Borrowings 5 664 536 20 353 437 - Lease liabilities 67 376 570 132 056 604 62 944 150 Other non-current liabilities - 5 523 - Trade payables and accrued expenses 53 101 679 - - Other current liabilities 459 396 - - Total 126 602 181 152 415 564 62 944 150 2024 < 1 year since 1 to 5 years > 5 years Borrowings 15 739 644 13 221 336 - Lease liabilities 75 000 106 140 723 578 73 762 314 Other non-current liabilities - 3 704 - Trade payables and accrued expenses 71 554 205 - - Other current liabilities 498 226 - - Total 162 792 181 153 948 617 73 762 314 The increased costs shown above exclude remuneration payable (note 5.3.3.). The amount of other current liabilities excludes balances with the state and income to be recognized (note 5.3.). 448