IBERSOL | Integrated Management Report | 2025

Suppliers The balance of suppliers refers to current outstanding balances relating to insurance, statutory auditor’s fees, among others. State and other public entities The balance under the State and other public bodies heading is essentially due to VAT payable 262,707 euros (246,098 euros in 2024) and Social Security 10,623 euros (9,655 euros in 2024). 4.2.1. Accrued expenses As at 31 December 2025 and 2024 the breakdown of accrued expenses, is as follows: dec/2025 dec/2024 Accrued salaries 46 949 45 438 External supplies and services – 983 Others 25 750 35 000 Total accrued expenses 72 699 81 421 4.3. Group subsidiaries In the periods ended 31 December 2025 and 2024, the breakdown of group companies is as follows: INTEGRATED MANAGEMENT REPORT 2025 511