Consolidated statement of cash flows

Consolidated statement of cash flows

This report is a translation of the original report in German, which is solely valid.

The report for the first through third quarters of 2025/26 was prepared in accordance with the International Financial Reporting Standards (IFRS). This report has not been audited or reviewed, nor does it constitute a complete consolidated interim report pursuant to IAS 34.

Consolidated statement of cash flows

 

 

04/01–12/31/2024

 

04/01–12/31/2025

 

 

adjusted1

 

 

Operating activities

 

 

 

 

Profit before tax

 

254.0

 

372.0

Depreciation, amortization, impairments and reversals of impairments, fair value adjustments

 

576.6

 

555.6

Result from the disposal of property, plant and equipment, intangible assets and financial assets

 

−9.4

 

−4.8

Net interest income

 

140.4

 

113.0

Share of profit of entities consolidated according to the equity method and dividend income from other equity investments

 

−13.1

 

−19.0

Changes in pensions and other employee obligations and non-current provisions

 

−25.8

 

−44.8

Other non-cash expenses and income, deposits and disbursements not recognized in income statement

 

−10.1

 

56.4

Interest received

 

29.0

 

21.4

Interest paid

 

−138.6

 

−107.1

Taxes paid

 

−195.8

 

−81.3

Dividends received

 

13.8

 

11.5

Change in inventories

 

65.8

 

−50.4

Change in receivables and liabilities

 

30.2

 

324.1

Change in current provisions

 

0.8

 

−46.0

Cash flows from operating activities

 

717.8

 

1,100.6

 

 

 

 

 

Investing activities

 

 

 

 

Additions to other intangible assets, property, plant and equipment

 

−776.9

 

−717.8

Income from disposals of assets

 

42.3

 

12.6

Cash flows from the acquisition of control of subsidiaries

 

−19.3

 

−30.3

Cash flows from the loss of control of subsidiaries

 

0.0

 

−20.6

Additions to/divestments of other financial assets

 

−80.5

 

210.4

Cash flows from investing activities

 

−834.4

 

−545.7

 

 

 

 

 

Financing activities

 

 

 

 

Dividends paid, equity holders or the parent

 

−120.0

 

−102.9

Dividends paid, non-controlling interests

 

−94.3

 

−15.4

Change in shares held by non-controlling interests

 

0.0

 

−4.5

Increase in non-current financial liabilities

 

501.1

 

1.3

Repayment of non-current financial liabilities

 

−968.5

 

−386.6

Repayment of lease liabilities

 

−110.2

 

−47.7

Change in current financial liabilities and other financial liabilities

 

75.2

 

2.0

Cash flows from financing activities

 

−716.7

 

−553.8

 

 

 

 

 

Change in cash and cash equivalents

 

−833.3

 

1.1

Cash and cash equivalents, beginning of year

 

1,322.1

 

781.8

Net exchange differences

 

−3.7

 

−6.3

Cash and cash equivalents, end of year

 

485.1

 

776.6

 

 

 

 

 

1
For a clearer presentation, and to enhance the informational value, interest received, interest paid, taxes paid, and dividends received are now presented directly within the structure of the consolidated statement of cash flows, rather than as "thereof"-item within cash flows from operating activities. Profit before tax now serves as the starting point for cash flows from operating activities instead of profit after tax as was previously the case.

 

 

In millions of euros

IFRS (International Financial Reporting Standards)
Accounting regulations developed to guarantee comparable accounting and disclosure.

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