Financial Report – Consolidated financial statements

Consolidated cash flow statement

PwC Schweiz PwC Switzerland

EUR million

Notes

2024

2023

Net profit/(loss)

–2.4

44.6

Depreciation of property, plant and equipment

4

23.8

23.3

Amortisation of intangible assets

4

1.5

1.0

(Gain)/loss from impairment

4

15.7

0.3

(Gain)/loss from sale of subsidiaries

24

3.1

-

Other non-cash changes

4.5

2.2

(Gain)/loss on disposals of non-current assets

2.4

0.1

(Increase)/decrease in trade accounts receivable

–1.9

21.5

(Increase)/decrease in other receivables, prepayments and accrued income

–0.8

3.8

(Increase)/decrease in inventories

9.8

8.1

Increase/(decrease) in trade accounts payable

–2.9

–8.7

Increase/(decrease) in other short-term liabilities, accruals and deferred income

–2.2

–9.6

Increase/(decrease) in provisions

6

5.6

0.1

(Increase)/decrease in deferred tax assets

4

4.4

1.0

Cash flow from operating activities

60.6

87.8

Investments in property, plant and equipment

4

–17.1

–22.8

Investments in intangible assets

4

–0.1

–0.5

Government grants received related to assets

0.2

0.2

Investments in consolidated entities (less cash taken over)

23

–94.9

–0.1

Investments in minority interests

23

–4.7

-

Divestment of property, plant and equipment

1.9

0.4

Divestment of consolidated entities (net of cash given)

24

–3.0

-

Cash flow from investing activities

–117.7

–22.8

Dividends paid to shareholders

–15.4

–20.6

Dividends paid to minority shareholders (of subsidiaries)

–1.1

–3.5

Purchase of own shares

–4.3

–17.3

Sale of own shares

2.1

2.7

Increase/(decrease) in short-term financial liabilities

5

–2.7

–3.2

Increase/(decrease) in long-term financial liabilities

5

59.7

-

Increase/(decrease) in other liabilities

–0.1

-

Cash flow from financing activities

38.3

–41.9

Currency effects

–1.7

–1.0

Increase/(decrease) in liquid assets

–20.5

22.1

Liquid assets at 1.1.

77.2

55.1

Liquid assets at 31.12.

56.7

77.2

Increase/(decrease)

–20.5

22.1

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