IBERSOL | Integrated Management Report | 2025

Notes dec/2025 dec/2024 Current assets Income tax - RETGS 4.3.1. 2 459 315 2 376 029 Interest loans 4.3.2. 9 976 089 8 138 509 Rendered services 1 350 540 – Accumulated impairment losses 4.3.2. -336 473 -336 473 Group subsidiaries - current assets 13 449 471 10 178 066 Current liabilities Income tax - RETGS 4.3.1. 2 066 856 2 795 596 Group subsidiaries - current liabilities 2 066 856 2 795 596 4.3.1. Income tax (RETGS) As a result of the application of the Special Taxation Regime for Groups of Companies (RETGS), the shareholder Ibersol - SGPS, S.A. will settle the tax of its subsidiaries with the tax authorities. Balances are presented as follows (notes 9.1.2 and 10): Individual Financial Statements 512