The combined statement of cash flows has been prepared in accordance with IAS 7 and is divided into cash flows from current operating, investing and financing activities. Disclosure of cash flows is intended to clarify the sources and uses of cash and cash equivalents.
Cash and cash equivalents are defined as the difference between cash and current liabilities to banks. Cash consists of cash on hand, demand deposits and short-term, highly liquid financial resources that can be converted into cash at any time and are subject to only minor fluctuations in value.
The change in cash due to foreign currency translation effects is shown separately in accordance with IAS 7.28.
EUR thousand |
|
12/31/2023 |
|
12/31/2022 |
|---|---|---|---|---|
Composition of cash and cash equivalents |
|
|
|
|
Cash and cash equivalents in statement of financial position |
|
39,932 |
|
18,403 |
Current liabilities to banks (see note 24) |
|
-6,989 |
|
-21,038 |
Total |
|
32,943 |
|
-2,635 |
The following table shows the changes in liabilities and related financial assets included in the cash flows from financing activities.
EUR thousand |
|
12/31/2022 |
|
Cash flow |
|
Non-cash changes |
|
12/31/2023 |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
Addition IFRS 16 |
|
Interest cost |
|
Exchange rate differences |
|
Other |
|
|
Non-current loans |
|
159,910 |
|
11,988 |
|
0 |
|
0 |
|
0 |
|
0 |
|
171,898 |
Lease liabilities |
|
528,290 |
|
-62,516 |
|
0 |
|
0 |
|
56,406 |
|
-556 |
|
521,624 |
Other borrowings |
|
65,476 |
|
-42 |
|
0 |
|
0 |
|
0 |
|
0 |
|
65,434 |
Loans from investees |
|
25,600 |
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
|
25,600 |
Liabilities from financing activities |
|
779,276 |
|
-50,570 |
|
0 |
|
0 |
|
56,406 |
|
-556 |
|
784,556 |
EUR thousand |
|
12/31/2021 |
|
Cash flow |
|
Non-cash changes |
|
12/31/2022 |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
Addition IFRS 16 |
|
Interest cost |
|
Exchange rate differences |
|
Other |
|
|
Non-current loans |
|
158,387 |
|
1,523 |
|
0 |
|
0 |
|
0 |
|
0 |
|
159,910 |
Lease liabilities |
|
526,979 |
|
-62,701 |
|
64,033 |
|
0 |
|
427 |
|
-448 |
|
528,290 |
Other borrowings |
|
63,716 |
|
1,760 |
|
0 |
|
0 |
|
0 |
|
0 |
|
65,476 |
Loans from investees |
|
25,600 |
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
|
25,600 |
Liabilities from financing activities |
|
774,682 |
|
-59,418 |
|
64,033 |
|
0 |
|
427 |
|
-448 |
|
779,276 |