Financial Report – Consolidated financial statements
Consolidated cash flow statement
PwC Schweiz PwC Switzerland EUR million | 2024 | 2023 | |
Net profit/(loss) | –2.4 | 44.6 | |
Depreciation of property, plant and equipment | 23.8 | 23.3 | |
Amortisation of intangible assets | 1.5 | 1.0 | |
(Gain)/loss from impairment | 15.7 | 0.3 | |
(Gain)/loss from sale of subsidiaries | 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 | 5.6 | 0.1 | |
(Increase)/decrease in deferred tax assets | 4.4 | 1.0 | |
Cash flow from operating activities | 60.6 | 87.8 | |
Investments in property, plant and equipment | –17.1 | –22.8 | |
Investments in intangible assets | –0.1 | –0.5 | |
Government grants received related to assets | 0.2 | 0.2 | |
Investments in consolidated entities (less cash taken over) | –94.9 | –0.1 | |
Investments in minority interests | –4.7 | - | |
Divestment of property, plant and equipment | 1.9 | 0.4 | |
Divestment of consolidated entities (net of cash given) | –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 | –2.7 | –3.2 | |
Increase/(decrease) in long-term financial liabilities | 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 |