29. Note to the Cash Flow Statement
|
|
|
|---|---|---|
(thousands of €) |
2024 |
2023 |
Adjustment for non-cash transactions |
|
|
Depreciation and impairment on intangible assets and property, plant and equipment |
45,499 |
43,642 |
Share-based compensation expenses |
19,886 |
56,718 |
Increase/decrease (-) in retirement benefit obligations and provisions |
(524) |
11 |
Unrealized exchange losses/gains (-) and non-cash other financial result |
(23,858) |
19,908 |
Discounting effect of non-current deferred income |
(227) |
(645) |
Discounting effect of other non-current liabilities |
(395) |
(318) |
Discounting effect of contingent consideration receivable |
(4,002) |
- |
Fair value re-measurement of warrants |
(4) |
(18) |
Net change in fair value of current financial investments |
(49,984) |
(22,690) |
Fair value adjustment financial assets held at fair value through profit or loss |
- |
390 |
Fair value adjustment contingent consideration receivable |
(931) |
- |
Impairment loss on trade receivables |
9,643 |
- |
Other non-cash expenses |
(12) |
2,292 |
Total adjustment for non-cash transactions |
(4,909) |
99,291 |
|
|
|
Adjustment for items to disclose separately under operating cash flow |
|
|
Interest expense |
912 |
1,867 |
Interest income |
(89,378) |
(79,319) |
Income taxes |
(1,705) |
11,689 |
Correction for cash used for other liabilities related to the disposal of subsidiaries |
527 |
- |
Total adjustment for items to disclose separately under operating cash flow |
(89,644) |
(65,763) |
|
|
|
Adjustment for items to disclose under investing and financing cash flows |
|
|
Gain on sale of subsidiaries |
(52,488) |
- |
Gain (-)/loss on sale of fixed assets |
8 |
(1,091) |
Investment income on financial investments |
(23,759) |
(15,597) |
Total adjustment for items to disclose separately under investing and financing cash flow |
(76,239) |
(16,688) |
|
|
|
Change in working capital other than deferred income |
|
|
Decrease/increase (-) in inventories |
23,039 |
(24,076) |
Increase in receivables |
(31,055) |
(39,114) |
Increase/decrease (-) in liabilities |
(53,429) |
31,817 |
Total change in working capital other than deferred income |
(61,445) |
(31,373) |