N. Leventeris S.A.

Interim / Quarterly Report • Sep 26, 2025

´ N. LEBENTERHS A.E.ª

AnnuoV Eporik, Nautiliak kai Biohcanik Etairea Srata ñ Suratscoina ragatsanou 74, 185.45 PeiraiV AR. G.E.MH 44311507000 AR.M.A.E. 7707/06/B/86/108

EXAMHNIAIA OIKONOMIKH EKQESH

(1 Ianouarou - 30 Iounou 2025) Sfwna e to N. 3556/2007

H sunhnh Exahniaa Oikonoik kqesh cei egkriqe ap to ioikhtik Subolio thV EtaireaV N. LEBENTERHS A.E. thn 23 Septebrou 2025, kai cei dhosiopoihqe e thn an rths thV sto diadktuo, sth diequnsh www. v
..

iequnsh -AR. G.E. MH 44311507000 AR.M.A.E.: 7707/06/B/86/108

Herohna gkrishV tn Ethsn Oikonoikn Katast sen: 23/09/2025 NioV ElegktV: AqanaspouloV L proV TpoV kqeshV el-

dra EtaireaV: ragatsanou 74 Ardia Arc: Upourgeo An ptuxhV AntagnistikthtaV iequnsh AE kai PsteV

Elegktik Etairea: RIN ORKTOI ELEGKTES LOGISTS A.E gcou elegktn: GNMH CRIS EPIFULAXH - Me Ousidh abebaithta pou scetzetai e th suncish thV drasthrithtaV

PERIECOMENA

	HL SEIS MEL N TOU IOIKHTIKOU SUMBOULIOU	3
	KQESH EPISKOPHSHS ANEXARTHTOU ORK TOU ELEGKTH LOGISTH	4
	EXAMHNIAIA EKQESH TOU IOIKHTIKOU SUMBOULIOU GIA THN PERIOO 01/01/2025-30/06/2025	6
	SUNALLAGES ME SUNEEMENA PROS PA	11
	SUNOPTIKES ENIAMESES OIKONOMIKES KATASTASEIS THS PERIOOU 01/01/2025 ñ 30/06/2025	13
	ENIAMESH KATASTASH OIKONOMIKHS QESHS	15
	ENIAMESH KATASTASH SUNOLIK N ESO N	16
	ENIAMESH KATASTASH /METABOL N II N KEFALAI N	17
	ENIAMESH KATASTASH TAMEIAK N RO N	18
	SHMEI SEIS EPI T N OIKONOMIK N KATASTASE N	19
1.	GENIKES PLHROFORIES	19
2.	BASH ETOIMASIAS	19
3.	NEA PROTUPA, IERMHNIES KAI TROPOPOIHSH UFISTAMEN N PROTUP N	22
4.	SHMANTIKES LOGISTIKES ARCES	24
5.	SHMEI SEIS EPI T N OIKONOMIK N KATASTASE N	39
6.	SUNALLAGES ME SUNEEMENA PROS PA	52
7.	SHMANTIKA GEGONOTA META THN LHXH THS CRHSHS	54

HL SEIS MEL N TOU IOIKHTIKOU SUMBOULIOU

(sfna e to rqro 5 tou n. 3556/2007)

Oi

1. Aret Lebentrh, PredroV kai ieuqnousa SbouloV,

2. Lht Lebentrh, Ektelestik loV

3. , AntipredroV tou ioikhtiko Suboulou.

Up thn V n idithta aV, bebainoue e thn parosa ti ex sn gnrzoue :

a. oi exahniaeV oikonoik-V katast seiV gia thn perodo ap 1h Ianouarou 2025 -V thn 30h Iounou 2025, thV etaireaV pou katartsqhkan e ta isconta ieqn Logistik Prtupa, apeikonzoun kat trpo alhq ta stoicea tou energhtiko kai tou paqhtiko, thn kaqar qsh thV kat stashV sunoliko eisodatoV kai tn taeiakn ron thV Annou EporikV, NautiliakV kai BiohcanikV EtaireaV, Srata ñ Suratscoina N. LEBENTERHS A.E. sfna e ta orizena stiV paragr fouV 3 -V 5 tou rqrou 5 tou N. 3556/2007 kai

b. h Exahniaa kqesh tou ioikhtiko Suboulou, apeikonzei kat trpo alhq thn exlixh, kat trpo alhq tiV plhroforeV pou apaitontai b sei thV par. 6 tou rqrou 5 tou N. 3556/2007, toi ta shantik gegonta pou laban cra kat to Aí ex hno thV oikonoikV crshV kai thn epdras touV stiV ExahniaeV crhatooikonoik-V Katast seiV, thn exlixh, tiV epidseiV kai th qsh thV EtaireaV, touV kuriterouV kindnouV kai abebaithteV gia to Bí ex hno thV oikonoikV crshV, kaqV kai tiV shantik-V sunallag-V pou katartsthkan etax afenV thV EtaireaV kai tn epiceirsen pou perilab nontai sthn enopohsh kai afetrou tn sundenn e aut-V prospn.

Peirai V, 23 Septebrou 2025

H PredroV kai ieuqnousa SbouloV To loV tou .S. O AntipredroV tou .S

ARETH LEBENTERH LHT LEBENTERH I

kqesh EpiskphshV Anexrthtou Orkwto Elegkt Logist

ProV to ioikhtik- Subolio thV EtaireaV ´ANNUMOS, EMPORIK, NAUTILIAK KAI BIOMHCANIK ETAIREA, S RMATA, SURMAT SCOINA N. LEBENTERHS A.E.ª

kqesh EpiskphshV EndieshV CrhatooikonoikV PlhrofrhshV

Eisagwg

coue episkopsei th sunh
nh sunoptik katstash crhatooikonoikV q
shV thV EtaireaV ´ANNUMOS, EMPORIK, NAUTILIAK KAI BIOMHCANIK ETAIREA, S RMATA, SURMAT SCOINA N. LEBENTERHS A.E.ª thV 30hV Iounou 2025 kai tiV scetik
V sunoptik
V katastseiV apotelestwn kai loipn sunolikn eisodhtwn, etaboln idwn kefalawn kai taeiakn ron thV exhnhV peridou pou
lhxe thn herohna aut, kaqV kai tiV epileg
neV epexhghatik
V sheiseiV, pou sunq
toun thn endiesh sunoptik crhatooikonoik plhrofrhsh, h opoa apotele anapspasto
roV thV exahniaaV oikonoikV
kqeshV tou N.3556/2007.

H diokhsh enai upequnh gia thn katrtish kai parousash autV thV endieshV sunoptikV crhatooikonoikV plhrofrhshV, sfwna e ta ieqn Prtupa CrhatooikonoikV AnaforV, pwV aut
coun uioqethqe ap thn Eurwpak nwsh kai efarzontai sthn Endiesh Crhatooikonoik Anafor (ieqn
V Logistik- Prtupo ìLP 34î). H dik aV euqnh enai na ekfrsoue sup
rasa ep thV endieshV sunoptikV crhatooikonoikV plhrofrhshV e bsh thn episkphs aV.

EroV EpiskphshV

ienergsae thn episkphs aV sfwna e to ieqn
V Prtupo Anaq
sewn EpiskphshV (PAE) 2410 ìEpiskphsh endieshV crhatooikonoikV plhrofrhshV pou dienergetai ap ton anexrthto elegkt thV ontthtaVî. H episkphsh thV endieshV crhatooikonoikV plhrofrhshV sunstatai sthn upobol diereunhtikn erwthtwn kurwV se prswpa pou enai upequna gia crhatooikonoik kai logistik q
ata kai sthn efarog analutikn kai llwn diadikasin episkphshV. H episkphsh
cei ousiwdV ikrtero eroV ap ton legco, o opooV dienergetai sfwna e ta ieqn Prtupa El
gcou pou
coun enswatwqe sthn Ellhnik Nooqesa kai sunepV, den aV ddei th dunatthta na apoktsoue th diasflish ti
coun peri
lqei sthn antlhy aV la ta shantik q
ata pou qa porosan na entopiston se
nan
legco. Kat sun
peia den ekfrzoue gnh el
gcou.

Suprasa

Me bsh thn episkphs aV, den
cei peri
lqei sthn antlhy aV otidpote pou qa aV
kane na pisteoue ti h sunh
nh endiesh sunoptik crhatooikonoik plhrofrhsh den
cei katartisqe, apkqe ousidh poyh, sfwna e to LP 34.

Ousi dhV abebaithta pou scet zetai e th suncish thV drasthrithtaV

Efistoe thn prosoc saV sth Shewsh 2.3 ep thV endieshV sunoptikV crhatooikonoikV plhrofrhshV, h opoa perigrfei ti h Etairea up
sth kaqar zha pro frwn poso eur 417 cil. (30/6/24:430cil) kat th dirkeia thV peridou pou
lhxe thn 30h unou 2025.To snolo twn idwn kefalawn thV etaireaV
cei gnei kattero ap to is- (1/2) tou etociko kefalaou lgw twn susswreu
nwn zhin oi opoeV an
rcontai se eur 10.163 cil. kat thn 30-6-2025 kai wV ek toto suntr
coun oi lgoi efarogV thV par.4 tou rqrou 119 N.4548/20218 pou to dioikhtik subolio thV etaireaV upocreotai na sugkal
sei th genik sun
leush, e q
a th lsh thV etaireaV  thn uioq
thsh llou
trou. pwV anaf
retai sth Shewsh 2.3, oi sunqkeV aut
V, upodhlnoun thn parxh ousidouV abebaithtaV h opoa endeco
nwV qa egerei shantik afibola scetik e th dunatthta thV EtaireaV na sunecsei th drasthritht thV. To sup
ras aV den diaforopoietai se sc
sh e to q
a aut-.

kqesh ep llwn Noik n kai Kanonistik n Apaitsewn

H episkphs aV den entpise ousidh asun
peia  sfla stiV dhlseiV twn eln tou ioikhtiko Suboulou kai stiV plhroforeV thV exahniaaV kqeshV iacerishV tou ioikhtiko Suboulou, pwV aut
V orzontai sto rqro 5 kai 5a tou N. 3556/2007, se sc
sh e thn endiesh crhatooikonoik plhrofrhsh.

RIN ORKTOI ELEGKTES LOGISTES A.E. LewfroV Hrakleou 531, N
o Hrkleio A.M. S.O.E.L EtaireaV : 146

N
o Hrkleio, 26 Septebrou 2025 O Orkwt-V ElegktV LogistV

LproV K. AqanaspouloV A.M. S.O.E.L : 45391

EXAMHNIAIA EKQESH TOU IOIKHTIKOU SUMBOULIOU GIA THN PERIOO 01/01/2025-30/06/2025

H parosa kqesh tou ioikhtiko suboulou sunt cqhke sfna e tiV diat xeiV thV par. 6 tou rqrou 5 tou n. 3556/2007 kai tiV aporrouseV ap ton No apof seiV tou ioikhtiko Suboulou thV EpitropV Kefalaiagor V kai anafretai stiV Endi eseV Sunoptik-V crhatooikonoik-V Katast seiV thV 30hV Iounou 2025.

Sthn parosa kqesh perigr fontai sunoptik plhroforeV gia thn porea thV EtaireaV, crhatooikonoik-V plhroforeV pou stoceoun se a genik enhrsh tn etcn kai tou ependutiko koino gia thn oikonoik kat stash kai ta apotelsata, ta shantik gegonta ta opoa laban cra kai thn epdrash autn stiV oikonoik-V katast seiV thV peridou 01/01/2025-30/06/2025. EpshV gnetai perigraf tn kuritern kindnn kai abebaiottn pou endcetai na antietpsei h Etairea sto llon kai paratqentai oi shantiktereV sunallag-V pou katartsqhkan etax tou ekdth kai tn sundedenn e autn prospn (sfna e to ieqn-V Logistik Prtupo 24).

diadiktuakV tpoV pou anartntai oi etsieV oikonoik-V katast seiV, oi ekqseiV elgcou tou niou elegkt kai oi ekqseiV tou dioikhtiko suboulou tn etairein enai

:// v
.

Ex lixh ñ Metabol V oikonoikn egeqn

O kkloV ergasin thV EtaireaV kat to A ex hno 2025 anlqe se 343.076,15 eur parousi zontaV esh kat 69.907,44 eur se sgkrish e to A ex hno tou 2024.

To ikt apotelsata anlqan se 101.275,19 eur parousi zontaV axhsh kat 15.797,80 eur se sgkrish e to ex hno tou 2024.

Oi leitourgik-V zhi-V pro frn, tkn kai aposbsen (BITD) anrcontai sto pos tn 309.334,19 eur auxhneV kat 53.877,40 eur se sgkrish e to AÄ ex hno tou 2024.

Oi zhi-V thV crshV et ap touV frouV anlqan se 408.895,38 eur kai enai eineV kat 11.505,64 eur se sgkrish e to AÄ ex hno tou 2024.

Ta xoda di qeshV kai diokhshV anlqan sto pos tn 466.107,77 eur parousi zontaV axhsh kat 60.000,52 eur se sgkrish e to AÄ ex hno tou 2024.

Ta crhatooikonoik xoda anlqan sto pos tn 69.776,31 eur parousi zontaV esh kat 16.225,73 eur se sgkrish e to AÄ ex hno tou 2024.

Oi basiko crhatooikonoiko dekteV thV etaireaV coun V exV :

	30/6/2025	31/12/2024
Kukloforon energhtik / Bracupr qeseV upocreseiV	126,21%	161,43%
Kukloforon energhtik / Snolo Energhtiko	21,94%	28,67%
Idia Keflaia/ Snolo upocresewn	0,84	0,92
Snolo upocresewn / Snolo paqhtiko	54,45%	52,15%

Shantik gegonta kat thn perodo 01/01/2025-30/06/2025

• 1. H suggenV etairea LEBENTERHS ENERGEIAKH A.E. sthn opoa suetcei e posost 23,75 % parousase krdh et ap frouV 116.204,40 Å (afor to ex hno tou 2025) .H suetoc aut apeikonzetai e thn qodo thV kaqarV qshV stiV atoik-V oikonoik-V katast seiV thV EtaireaV.
• 1. Thn 18h Iounou 2025 pragatopoiqhke Taktik Genik Sunleush tn etcn sta grafea thV etaireaV ston Peirai ep thV odo ragatsanou 74 kai labe tiV parak t apof seiV ofna :
  2. 2.1. Upobol kai gkrish tn etsin crhatooikonoikn katast sen thV EtaireaV gia thn etairik crsh 01.01.2024 ñ 31.12.2024, oi opoeV coun katartisqe sfna e ta .L.P., kaqV kai thV etsiaV kqeshV iacerishV tou ioikhtiko Suboulou kai thV kqeshV tou Anex rthtou Orkto Elegkt Logist gia thn dia etairik crsh.
  3. 2.2. gkrish thV sunolikV diacerishV thV EtaireaV pou labe cra kat thn etairik crsh 01.01.2024 ñ 31.12.2024, (108 N. 4548/2018). Apallag tn Orktn Elegktn ap k qe scetik euqnh apozhshV gia th crsh 2023 (117 par.1 N.4548/2018).
  4. 2.3. Upobol proV suzthsh thV kqeshV apodocn gia thn crsh 2024 kai yhfofora ep autV.
  5. 2.4. gkrish thV PolitikV Apodocn tn eln tou ioikhtiko Suboulou thV EtaireaV ( rqra 110 kai 111 tou N. 4548/2018).
  6. 2.5. gkrish aoibn kai apozhisen tn eln tou ioikhtiko Suboulou gia thn etairik crsh 01.01.2024 ñ 31.12.2024 (109 N. 4548/2018) kai progkrish thV katabolV tn aoibn tn eln tou ioikhtiko Suboulou gia thn etairik crsh 2025.
  7. 2.6. Eklog Taktiko Orkto Elegkt / elegktikV etaireaV kai anaplhrt auto gia ton legco tn crhatooikonoikn katast sen thV EtaireaV gia thn etairik crsh 2025 (01/01/2025 ñ 31/12/2025) kai thn kdosh forologiko pistopoihtiko. gkrish thV aoibV autn.
  8. 2.7. Upobol proV thn Taktik Genik Sunleush tn etcn thV EtaireaV thV EtsiaV kqeshV Pepragnn thV EpitropV Elgcou (44 par.1q N4449/2017).
  9. 2.8. gkrish suetocn eln .S. thV EtaireaV sthn iokhsh lln Etairein oi opoeV sundontai e opoiondpote trpo e thn etairea.
  10. 2.9. Upobol proV thn Taktik Genik Sunleush tn etcn thV EtaireaV thV kqeshV tn anex rthtn h ektelestikn eln tou ioikhtiko Suboulou. (9 par.5 N4706/2020).

• 2.10. EpanaprosdiorisV kai lyh apfashV V proV to edoV, th snqesh (ariqV kai idithteV) kai th qhtea thV EpitropV Elgcou).
• 2.11. i fora qata kai anakoinseiV.
• 1. StiV 23/5/2025 dienergqhke plhsh akintou pou eursketai sthn BIPE Blou (Afor Oikpedo ktashV 11.000 t.. e thn ep' auto ufist enh isgeia apoqkh 4.018,51 t. ) , nanti tiatoV 1.130.000 eur. StiV 22/7/2025 exoflqhke kai to uploipo pos tou tiatoV.

Problepenh ex lixh ñ prooptik V gia to b exhno tou 2025

Me tiV sherin-V sunqkeV den poron na up rxoun asfaleV problyeiV.

H Etairea epexerg zetai scdia gia axhsh tn plsen kai esodo se neV agor-V e eunoÇkterouV rouV pstshV kai egaltero periqrio krdouV.

Gia to detero ex hno tou 2025, h N. LEBENTERHS A.E. parakolouqe sten tiV exelxeiV kai enai toih na antapokriqe se poieV prosrin-V etabol-V thV zthshV. Ta strathgik thV pleonektata, thV dnoun thn dunatthta na porsei na axiopoisei k qe ellontik eukaira.

Par llhla e tiV prosp qeieV aut-V h iokhsh thV EtaireaV anazht peraitr lseiV gia thn enscush thV reustthtaV thV, prokeinou na sunecisqe oal h leitourga thV.

Kuriteroi kndunoi kai abebaithteV gia to b exhno tou 2025 .

CrhatooikonoikV kndunoV

a) SunallagatikV kndunoV

H Etairea pragatopoie tiV sunallag-V thV e prohqeut-V kai pel teV kurV se eur kai V ek totou den up rcei sunallagatikV kndunoV.

b) PistwtikV kndunoV

H Etairea den antietpzei shantikoV pisttikoV kindnouV. Oi apaitseiV ap pel teV prorcontai kurV ap eg lh pelateiak b sh. H crhatooikonoik kat stash autn parakolouqetai diarkV ap thn Etairea.

Se pel teV oi opooi den tan kat to parelqn sunepeV stiV upocreseiV touV zhtetai proespraxh thV plhshV.

g) KndunoV reustthtaV

O kndunoV reustthtaV thV etaireaV diathretai se cahl eppeda, s thV diaqesithtaV eparkn pisttikn orn ,thV axiopohshV thV aknhthV periousaV thV(kurV s plsen periousiakn stoicen) kai thn enscush thV ap daneis tn etcn thV EtaireaV. P ntV, a peraitr

epidensh thV agor V kai tou trapeziko sustatoV geniktera, qa porose na anairsei tiV en lg dunatthteV aV.

H cronik apoplhr tn eporikn kai daneiakn upocresen kaqV kai ekeneV tn loipn bracuprqesn upocresen thV EtaireaV kat thn 30/06/2025, analetai sto parak t pnaka:

			Enapoe nouseV SubatikV taeiakV roV upocresewn
30/6/2025	Uploipo			wV 1 toV		1 e 2 th		2 e 5 th
Makropr qesa dneia		1.555.000,00		0,00		0,00		1.555.000,00
Bracupr qesa dneia		418.959,63		418.959,63		0,00		0,00
ProhqeutV kai loipV upocreseiV		525.944,94 525.944,94			0,00		0,00
UpocreseiV Misqsewn		65.800,00		45.600,00		20.200,00		0,00
Snolo		2.565.704,57	990.504,57			20.200,00		1.555.000,00
			Enapoe nouseV SubatikV taeiakV roV upocresewn
31/12/2024		Uploipo		wV 1 toV		1 e 2 th		2 e 5 th
Makropr qesa dneia		1.555.000,00		0,00			0,00	1.555.000,00
Bracupr qesa dneia		424.242,44		424.242,44			0,00	0,00
ProhqeutV kai loipV upocreseiV			634.700,41	634.700,41			0,00	0,00
UpocreseiV Misqsewn			84.196,80	45.600,00		43.000,00		0,00
Snolo		2.698.139,65		1.104.542,85		43.000,00		1.555.000,00

d) KndunoV etaboln twn epitokwn

O kndunoV etabolV tn epitokn den enai idiatera shantikV lg tou elegcenou youV tn danen.

e) KndunoV AgorV - KndunoV ti-V eporeutwn

Oi ti-V tn eporeu tn oi opoeV kaqorzontai kurV ap tiV dieqneV agor-V kai thn pagksia zthsh kai prosfor coun V apotlesa thn kqesh thV etaireaV ston knduno diakanshV tn scetikn tin. Oi ti-V tn eporeu tn sundontai tso e etablht-V pou prosdiorzoun ta soda (pc ti-V et lln sto É) so kai to kstoV ap tiV auxseiV tn tin enrgeiaV .

Loipo kndunoi

st) Makrooikonoik V sunqkeV sthn Ellda

Oi trcouseV oikonoik-V sunqkeV enai staqer-V. Met ton uyhl plhqris tn do teleutan etn, oi sunqkeV sthn Ell da oalopoiontai. stso, arket-V abebaithteV, lg tn pagksin exelxen, endcetai na ephre soun tiV ellontik-V prooptik-V.

H iokhsh ekti sunecV ton piqan antktupo tucn allagn sto akrooikonoik kai crhatopisttik perib llon sthn Ell da, lab nontaV upyh tiV oikonoik-V exelxeiV se pagksio eppedo, tsi ste na exasfalsei ti qa lhfqon la ta aparathta tra prokeinou na

elacistopoihqon kat to dunatn oi tucn epiptseiV stiV drasthrithteV thV EtaireaV sthn Ell da. H diokhsh parakolouqe sten tiV akrooikonoik-V exelxeiV kai tiV oikonoik-V prooptik-V prokeinou na periorsei tiV abebaithteV kai touV kindnouV.

Me b sh thn trcousa axiolghs thV, cei katalxei sto suprasa ti den apaitontai prsqeteV problyeiV apoeshV tn crhatooikonoikn kai h crhatooikonoikn periousiakn stoicen thV EtaireaV kat thn 30 Iounou 2025.

ENALLAKTIKOI EIKTES METRHSHS APOOSHS (ìEMAî)

H Etairea crhsiopoie EnallaktikoV ekteV MtrhshV ApdoshV (´EMAî) sta plasia lyhV apof sen scetik e ton crhatooikonoik kai ton leitourgik scedias thV. Auto oi EMA exuphreton sthn kalterh katanhsh tn crhatooikonoikn kai leitourgikn apoteles tn thV EtaireaV kai thV crhatooikonoikV thV qshV. Oi enallaktiko dekteV (EMA) qa prpei na lab nontai upyh p nta se sunduas e ta oikonoik apotelsata pou coun suntacqe sfna e ta PCA kai se kaa perptsh den antikaqiston aut .

´Leitourgik apotel sata pro frwn, crhatodotikn, ependutikn apotelestwn kai sunolikn aposb sewnª:

	30/6/2025	30/6/2024
(ZheV) pro f rwn	(416.538,45)	(429.719,82)
AposbseiV pagwn stoicewn	55.944,72	73.915,27
Apotelsata ap suggeneV etaireeV	(27.598,55)	(30.482,28)
Crhatooikonoik apotelsata	69.776,31	86.002,04
ZhiV ap plhsh h kukloforontwn stoicewn	9.081,78	44.828,00
(LBITDA)	(309.334,19)	(255.456,79)

H Etairea orzei to geqoV ´ÑÖDª V ta krdh/(zhi-V) pro frn prosarosna gia crhatooikonoik kai ependutik apotelsata kai gia sunolik-V aposbseiV (ensatn kai uln pagn periousiakn stoicen).

´Sc sh Kaqaro cr ouV proV dia Keflaiaª

H Etairea orzei to geqoV aut V tiV sunolik-V daneiak-V upocreseiV (akroprqesa kai bracuprqesa d neia), afairounn tn crhatikn diaqesn kai isodnan V posost tn Idn Kefalan thV. O dekthV autV dnei thn dunatthta sthn diokhsh thV EtaireaV na axiologsei thn kefalaiak thV di rqrsh kai thn dunatthta cleushV.

	30/6/2025	31/12/2024
Makropr qesa dneia trapezn-loipn	1.555.000,00	1.555.000,00
Bracupr qesa dneia trapezn	418.959,63	424.242,44

Me on
Crhatik diaqsia kai isodnaa	51.637,88	99.780,14
Kaqar croV	1.922.321,75	1.879.462,30
Snolo idwn kefalawn	2.475.629,35	2.864.793,60
Scsh kaqaro crouV proV dia keflaia	77,65%	65,61%

´ekthV kefalaiakV eprkeiaV feregguthtaV thV etaireaVª

O dekthV autV afor to posost crhatodthshV tou Energhtiko ap ta Üdia kef laia kai prokptei V exV:

	30/6/2025	31/12/2024
Snolo idwn kefalawn	2.475.629,35	2.864.793,60
Snolo energhtiko	5.435.121,87	5.987.361,26
Me on
Crhatik diaqsia kai isodnaa	51.637,88	99.780,14
Scsh id wn kefala wn/Snolo energhtiko cwr V etrht kai isodnaa	45,99%	48,66%

Sunallag V e sundede- na prswpa

H politik sunallagn e sundedena rh efarzetai se leV tiV drasthrithteV pou aforon tiV sunallag-V thV EtaireaV e ta dieuquntik stelch kai ta lh thV iokhshV, e ta suggenik autn prspa kai e tiV etaireeV pou katcontai ap aut etaireeV stiV opoeV askon ousidh epirro sth lyh epiceirhatikn apof sen. Oi sunallag-V thV EtaireaV e sundedena e aut prspa, kat thn nnoia tou .L.P. 24, efanzontai an kathgora.

a)Aoib-V iokhshV

EntV tn peridn pou lhxan thn 30h Iounou 2025 kai 30h Iounou 2024, h iokhsh kai ta stelch thV EtaireaV laban tiV aklouqeV apodoc-V:

	30/6/2025	30/6/2024
oibV eln ioikhtiko Suboul ou
AoibV ektelestikn eln AoibV h-ektelestikn eln	12.324,37 10.563,74	12.324,37 24.094,47

N.LEBENTERHS A.E. EndieseV OikonoikV KatastseiV gia thn Perodo ap 1h Ianouarou 2025 wV 30h Iounou 2025

ErgodotikV eisforV	9.288,95	7.927,27
	32.177,06	44.346,11
oibV ieuquntikn Stelecwn
TaktikV apodocV	15.252,81	15.252,81
ErgodotikV eisforV	3.202,15	3.273,22
	18.454,96	18.526,03
Snolo	50.632,02	62.872,14

b) Sunallag-V e sundedena rh

H an lush tn sunallagn efanzetai stouV parak t pnakeV:

30/6/2025	ESO			EXO
	PwlseiV Agaqn	PwlseiV Uphresin	Loip soda	AgorV Eporeutwn	AgorV Uphresin	Crhatooikonoik xoda et cwn
ARETH LEBENTERH	0,00	0,00	0,00	0,00	0,00	17.280,00
LH A LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.377,60
LHT LEBENTERH	0,00	0,00	0,00	0,00	0,00	12.979,20
SEBASTH LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.377,60
NIKH LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.377,60
ANNA KAIL LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.377,60
G	0,00	0,00	0,00	0,00	0,00	0,00
Snola	0,00	0,00	0,00	0,00	0,00	47.769,60

30/6/2024	ESO		EXO
	PwlseiV Agaqn	PwlseiV Uphresin	Loip soda	AgorV Eporeutwn	AgorV Uphresin	Crhatooikonoik xoda et cwn
ARETH LEBENTERH	0,00	0,00	0,00	0,00	0,00	17.062,50
LH A LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.275,00
LHT LEBENTERH	0,00	0,00	0,00	0,00	0,00	12.675,00
SEBASTH LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.275,00
NIKH LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.275,00
ANNA KAIL LEBENTERH	0,00	0,00	0,00	0,00	0,00	4.275,00
G	0,00	0,00	0,00	0,00	0,00	1.800,00
Snola	0,00	0,00	0,00	0,00	0,00	48.637,50

30/6/2025	P HSES	UPOCRE SES
ARETH LEBENTERH	0,00	567.751,03
LH A LEBENTERH	0,00	143.828,94
LHT LEBENTERH	0,00	423.927,45
SEBASTH LEBENTERH	0,00	192.481,94
NIKH LEBENTERH	0,00	177.981,94
ANNA KAIL LEBENTERH	0,00	191.788,72
G	0,00	9.100,00
Snola	0,00	1.706.860,02

31/12/2024	APAITHSEIS	UPOCRESEIS
ARETH LEBENTERH	0,00	583.871,40
LHA LEBENTERH	0,00	143.195,21
LHT LEBENTERH	0,00	468.792,79
SEBASTH LEBENTERH	0,00	188.848,21
NIKH LEBENTERH	0,00	174.348,21
ANNA KAIL LEBENTERH	0,00	188.154,99
Z GM	0,00	9.100,00
S nola	0,00	1.756.310,81

g) SunallagV e suggeneV epiceirseiV

Oi sunallagV e thn suggen etairea LEBENTERHS ENERGEIAKH A.E.coun wV exV:

	30/6/2025	30/6/2024
soda ap enokia ap "LEBENTERHS ENEREIAKH A.E."	5.000,00	5.000,00
xoda	0,00	0,00

	30/6/2025	31/12/2024
ApaitseiV	0,00	10.058,45
ersata	121,55	57.855,00

Shantik gegonta et thn lxh tou Aí exanou tou 2025

en uprcoun lla gegonta etagenstera thV 30hV Iounou 2025, pou na ephrezoun shantik thn katanhsh autn twn crhatooikonoikn katastsewn kai qa prepe na koinopoihqo n na diaforopoisoun ta kond lia twn crhatooikonoikn katastsewn thV kleienhV crshV.

PeiraiV, 23 Septebrou 2025

Aret Lebentrh PredroV & ieuq nousa S bouloV

SUNOPTIKES ENIMESES OIKONOMIKES KTSTSEIS THS PERIOOU 01/01/2025 ñ 30/06/2025

Sfwna e to .L.P. 34

N.LEBENTERHS A.E. EndieseV OikonoikV KatastseiV gia thn Perodo ap 1h Ianouarou 2025 wV 30h Iounou 2025

ENIMESH KTSTSH OIKONOMIKHS QESHS

Pos ekfrasna se eur

	Sh.	30/6/2025	31/12/2024
ENERGHTIKO
Mh kukloforonta stoice a energhtiko
Idiocrhsi opoio ena ens ata pgia stoicea	5.1.1	2.829.688,02	2.864.648,72
ula periousiak stoicea	5.1.3	2.060,40	2.060,40
ikai ata cr shV (MisqseiV)	5.15	60.912,06	82.018,36
EpendseiV se aknhta	5.1.4	970.000,00	970.000,00
SuggeneV epiceir seiV	5.2	345.901,23	318.302,68
Loip h kukloforonta periousiak stoicea	5.4	34.038,15	33.915,13
		4.242.599,86	4.270.945,30
Kukloforonta periousiak stoice a
Apoq ata	5.8	231.923,00	288.271,16
Apait seiV ap pelteV	5.5	94.556,59	176.668,98
LoipV apait seiV	5.6	812.203,58	11.859,05
Ta eiak diaqsi a kai isodna a	5.9	51.637,88	99.780,14
xoda ep enwn cr sewn	5.7	2.200,96	1.854,20
		1.192.522,01	578.433,53
Mh kukloforonta stoicea energhtiko katec ena proV plhsh	5.1.2	0,00	1.137.982,44
SUNOLO ENERGHTIKOU		5.435.121,87	5.987.361,26
IIA KEFALAIA KAI UPOCRESEIS
Metocik keflaio	5.10	7.023.078,02	7.023.078,02
iafor upr to rtio & dieV etocV	5.11	2.198.002,54	2.198.002,54
Apoqe atik	5.12	3.417.203,76	3.487.159,60
Krdh/Zh eV eiV no		(10.162.654,97)	(9.843.446,56)
Snolo id wn kefala wn idiokthtn htrikV		2.475.629,35	2.864.793,60
UPOCRESEIS
Makropr qeseV upocreseiV
Makroprqes a neia	5.14	1.555.000,00	1.555.000,00
Anaball enoV froV eisod atoV	5.13	346.498,81	373.873,03
UpocreseiV isqsewn	5.15	19.931,04	41.898,16
ProblyeiV gia parocV se ergaz enouV lgw exdou ap thn
uphresa		93.158,10	88.564,76
Snolo akropr qeswn upocresewn		2.014.587,95	2.059.335,94
Bracupr qeseV upocreseiV
UpocreseiV proV pro hqeutV kai loipV upocreseiV	5.16	525.944,94	638.989,28
Bracuprqes a neia	5.14	418.959,63	424.242,44
Snolo bracupr qeswn upocresewn		944.904,57	1.063.231,72
Snolo Upocresewn		2.959.492,52	3.122.567,67
SUNOLO IIN KEFALAIN KAI UPOCRESEN		5.435.121,87	5.987.361,26

ENIMESH KTSTSH SUNOLIKN ESON

Ta pos enai ekfrasna se eur

	Sh.	30/6/2025	30/6/2024
KkloV ergasin (Pwl seiV)	5.17	343.076,15	412.983,59
KstoV Pwl sewn	5.18	(241.800,96)	(327.506,20)
Mikt Krdh		101.275,19	85.477,39
lla soda/xoda	5.21	(446,33)	(8.742,20)
xoda iaqsewV	5.20	(119.798,60)	(104.377,32)
xoda ioik sewV	5.19	(346.309,17)	(301.729,93)
Krdh/(Zh iV) ap plhsh h kukloforontwn stoicewn	5.1.2 (9.081,78)
K rdh pro f rwn , t kwn kai ependutikn apot/twn		(374.360,68)	(374.200,06)
Crh atooikono ik xoda	5.22	(69.776,31)	(86.002,04)
Apotels ata ap suggeneV etaireeV	5.2	27.598,55	30.482,28
K rdh/zhi V pro frwn		(416.538,45)	(429.719,82)
FroV eisod atoV( naball enoV froV)	5.13	7.643,07	9.318,80
K rdh/zhi V et ap frouV		(408.895,38)	(420.401,02)
Stoice a pou den qa taxinohqon sthn katstash
apotelestwn etagen stera
Analogistik Krdh / (Zh eV)		0,00	(491,38)
Anaball enoV FroV ap analogistik Krdh / (Zh eV)		0,00	108,10
Loip sunolik soda peri dou et ap f rouV		0,00	(383,28)
KAQARA LOIPA SUNOLIKA EISOHMATA		(408.895,38)	(420.784,30)
Basik Krdh/(Zh eV) et ap frouV an etoc	5.23	(0,05)	(0,05)
K rdh pro frwn , tkwn, ependutikn apot/twn kai sunolikn
aposb sewn		(309.334,19)	(255.456,79)

ENIMESH KTSTSH /METBOLN IIN KEFLIN

Ta pos enai ekfrasna se eur

		Apoqeatik etocn
	Metocik Keflaio	upr to rtio	Apoqeatik anaprosarogV	Loip apoqeatik	Apotelsata eiV non	S nolo
Up loipo 1 Ianouarou 2024	7.023.078,02	2.198.002,54	254.373,83	2.851.991,14	(8.812.486,04)	3.514.959,49
Apotlesa 1/1/2024 wV 30/6/2024 Loip sunolik soda crshV: naball enoV f roV LoipV sunallagV	0,00 0,00	0,00 0,00	0,00 0,00	0,00 0,00	(420.401,02) 0,00	(420.401,02) 0,00
katacwrhneV ap euqiaV sta dia keflaia: Analogistik Krdh / (heV)	0,00	0,00	0,00	0,00	(491,38)	(491,38)
Anaball enoV F roV ap analogistik Krdh / (heV)	0,00	0,00	0,00	0,00	108,10	108,10
Up loipo 30 Iounou 2024	7.023.078,02	2.198.002,54	254.373,83	2.851.991,14	(9.233.270,34)	3.094.175,20
Up loipa 1 Ianouarou 2025	7.023.078,02	2.198.002,54	635.168,46	2.851.991,14	(9.843.446,56)	2.864.793,60
Apotlesa 1/1/2025 wV 30/6/2025 LoipV sunallagV katacwrhneV ap euqiaV sta	0,00	0,00	0,00	0,00	(408.895,38)	(408.895,38)
dia keflaia: EswterikV etaforV*	0,00	0,00	(69.955,84)	0,00	89.686,97	19.731,13
Uploipo 30 Ioun ou 2025	7.023.078,02	2.198.002,54			565.212,62 2.851.991,14 (10.162.654,97) 2.475.629,35

* i eswterikV etaforV sta apoqeatik anaprosarogV afor apoqeatik pou ece arcik schatiste ap apothsh akintou. Kat thn plhsh tou akintou to apoqeatik pou aforo se to sugkekrino aknhto etafrqhke sto apotlesa eiV no. EpshV ap to apoqeatik anaprosarogV etafrqhke kai pos se eur 19.731,15 pou aforo se anaballeno fro anaforik e to aknhto aut(blpe sh-.5.13 ep twn oik.katastsewn)

ENIMESH KTSTSH TMEIKN RON

Ta pos enai ekfrasna se eur

	1/1-	1/1-
	30/6/2025	30/6/2024
TaeiakV roV ap leitourgikV drasthrithteV
(Zh eV) crsewV pro frwn	(416.538,45)	(429.719,82)
ProsarogV gia:
AposbseiV	55.944,72	73.915,27
ProblyeiV	4.593,34	6.571,61
(Krdh)/heV ap ekpohsh ensatwn pagwn	9.081,78	44.828,00
Krdh kai zheV ap apothsh stoicewn Apotelsata (soda, xoda, krdh kai zheV) ependutikV	0,00	0,00
drasthri thtaV	(27.598,55)	(30.482,28)
Pistwtiko t koi	0,00	0,00
T koi kai loip crhatooikonoik xoda	69.776,31	86.002,04
Leitourgik krdoV pro etaboln tou kefala ou k nhshV	(304.740,85)	(248.885,18)
(A xhsh)/Me wsh se:
Apoqata	56.348,16	74.775,41
ApaitseiV	82.113,04	69.008,46
A xhsh/(Me wsh) se:
Axhsh upocresewn (plhn trapezn)	(162.713,73)	42.426,50
eon :
Crewstiko t koi kai sunaf xoda katabeblhna	(22.006,71)	(81.828,57)
Katabeblhnoi f roi	0,00	0,00
TaeiakV eisroV / (ekroV) ap leitourgikV
drasthrithteV	(351.000,09)	(144.503,38)
TaeiakV roV ap ependutikV drasthrithteV
Agor ensatwn kai ulwn pagwn	(978,05)	(2.648,42)
Plhsh ensatwn pagwn stoicewn	330.000,00	403.172,00
Mersata eispracqnta	0,00	0,00
T koi kai sunaf soda eispracqnta	0,00	0,00
TaeiakV eisroV / (ekroV) gia ependutikV drasthrithteV	329.021,95	400.523,58
TaeiakV roV ap crhatodotikV drasthrithteV
neia analhfqnta	0,00	0,00
ExoflhseiV danewn	(5.282,81)	(223.557,87)
Plhrw upocresewn sqwshV
TaeiakV eisroV / (eisroV) gia crhatodotikV	(20.881,31)	(22.800,00)
drasthrithteV	(26.164,12)	(246.357,87)
Kaqar a xhsh/ (e wsh) crhatikn diaqes wn	(48.142,26)	9.662,33
Crhatik diaqsia sthn arc thV peri dou	99.780,14	16.227,66
Crhatik diaqsia sto tloV thV peridou 5.9	51.637,88	25.889,99

*To kond li thV katstashV twn taeiakn ron ´Plhsh ensatwn pagwn stoicewnª perilabnei :

a)330 cil. eur pou labe h etairea gia thn plhsh akintou pou eursketai sthn BIPE Blou (Afor Oikpedo ktashV 11.000 t.-. e thn ep' auto ufistenh isgeia apoqkh 4.018,51 t.- ) nanti ti-atoV 1.130.000 eur.

StiV 22/7/2025 exoflqhke kai to uploipo tou ti-atoV.

Shei seiV ep twn oikonoik n katastsewn

1. GenikV plhrofor eV

Oi paro seV crhatooikonoikV katastseiV perilabnoun tiV endieseV crhatooikonoikV katastseiV thV N. LebentrhV A.E. (h ´Etaireaª) gia thn perodo 1/1/2025 wV 30/6/2025.

H etairea N. LebentrhV AE (h ´Etaireaª) enai annuh etairea kai enai eishgnh sto Crhatistrio Aqhnn. Idr qhke to 1948 kai cei thn dra thV ston Peirai ep thV odo ragatsanou 74.

O basikV kldoV ston opoo drasthriopoietai h etairea enai h epora kai paragwg pantV t pou surtwn kai suratscoinwn.

2. Bsh etoias aV

2.1 lwsh SurfwshV

H Endiesh Sunoptik Crhatooikonoik Plhrofrhsh thV EtaireaV cei suntacqe s fwna µe to ieqnV Logistik Prtupo (´.L.P.ª) 34 scetik e thn Endiesh Sunoptik Crhatooikonoik Plhrofrhsh. EpilegneV epexhghatikV sheiseiV perilabnontai prokeinou na exhgsoun gegonta kai sunallagV pou enai shantik gia na aitiologsoun tiV allagV sthn oikonoik qsh kai sta apotelsata thV EtaireaV ap tiV teleutaeV etsieV oikonoikV katastseiV thV 31hV ekebrou 2024. Oi endieseV sunoptikV OikonoikV KatastseiV perilabnoun leV tiV plhroforeV pou apaito ntai gia plreiV etsieV oikonoikV katastseiV.

H paro sa Endiesh Sunoptik Crhatooikonoik Plhrofrhsh cei egkriqe ap to ioikhtik Subo lio thV EtaireaV thn 23h Septebrou 2025.

2.2 Bsh parous ashV

Oi oikonoikV katastseiV gia thn perodo pou lhxe thn 30hV Iounou 2025 coun suntacqe e bsh thn arc tou istoriko kstouV e exaresh ta Idiocrhsiopoio ena aknhta pou epietrqhkan se e logeV axeV.

2.3 Leitourg a wV dr sa oikonoik onda

Thn 30/6/2025 oi leitourgikV taeiakV roV enai arnhtikV kat 351 cil eur nanti 145 cil (arnhtikV) eur kat thn 30/06/2024. Sthn kleienh crsh, to apotlesa (zha) anlqe se eur 417 cil. (30/6/24:430cil) kai oi swreuneV zheV se pos eur 10.163 cil. Oi sunecizeneV leitourgikV zheV kai oi arnhtikV taeiakV roV ap th leitourgik drasthrithta thV etaireaV dhiourgo n abebaithta anaforik e th dunatthta thV EtaireaV na sunecsei thn oal leitourga thV.

Gia to 2025, se na d skolo oikonoik peribllon, h iokhsh thV EtaireaV suneczei na procwre se lyh trwn ta opoa qa bohqsoun sthn anadiorgnws kai exugansh thV. Endeiktik kai ci perioristik anafrontai :

A) roolghsh thV kal terhV axiopohshV twn akintwn thV etaireaV :

StiV 23/5/2025 dienergqhke plhsh akintou pou eursketai sthn BIPE Blou (Afor Oikpedo ktashV 11.000 t.-. e thn ep' auto ufistenh isgeia apoqkh 4.018,51 t.- ), nanti sunoliko ti-atoV 1.130.000 eur.

StiV 22/7/2025 exoflqhke kai to uploipo tou ti-atoV.

H apkthsh thV anagkaaV reustthtaV ap th reustopohsh twn pagwn periousiakn stoicewn qa epitryei thn a xhsh tou K klou Ergasin thV etaireaV kai thn exugansh twn oikonoikn egeqn thV. dh coun anateqe se esteV la ta ktria thV EtaireaV.

PntwV, h h telesfrhsh twn anwtrw perigrafenwn pwlsewn kai h h esh axiopohsh thV aknhthV periousaV ,qa poro se na anairsei tiV dunatthteV thV EtaireaV na sunecsei thn oal leitourga thV.

B) Thn prospqeia kal terhV diesdushV sthn agor e su-etoc se diagwniso V e skop th beltwsh twn pwlsewn.

G) Qa suneciste h ekkaqrish twn apoqetwn ap bradwV kino ena pro
nta.

Parllhla e tiV prospqeieV autV h iokhsh thV EtaireaV anazht peraitrw l seiV gia thn enscush thV reustthtaV thV, prokeinou na sunecisqe oal h leitourga thV.

2.4 Nisa leitourg aV kai parous ashV

Oi oikonoikV katastseiV parousizontai se Eur (Ä), to opoo enai to nisa leitourgaV thV EtaireaV.

2.5 Crsh ektisewn kai paradoc n

H s ntaxh twn oikonoikn katastsewn s fwna e ta .P.C.A. pwV aut uioqetqhkan ap thn EE apaite ap th ie qunsh thV EtaireaV na knei ektiseiV kai paradocV pou ephrezoun thn efarog twn logistikn arcn kai twn up anafor periousiakn stoicewn, upocresewn, esdwn kai exdwn. Ta pragatik apotelsata enai dunat na diafroun ap tiV anwtrw ektiseiV.

Oi ektiseiV kai uposthrzouseV paradocV epanexetzontai se sunec bsh. ApoklseiV twn logistikn ektisewn anagnwrzontai thn perodo kat thn opoa epanexetzontai efson aforo n no thn trcousa perodo an aforo n kai tiV ellontikV peridouV oi apoklseiV ephrezoun thn trcousa kai ellontikV peridouV.

ParadocV kai ektiseiV

Oi logistikV krseiV stiV opoeV cei probe h iokhsh kat thn efarog twn logistikn politikn kai oi opoeV qa poro san na coun thn shantikterh epdrash stiV CrhatooikonoikV KatastseiV thV EtaireaV enai oi aklouqeV:

• Upologiso thV prbleyhV gia apaxiwna bradwV kino ena apoqata.
• Mtrhsh thV prbleyhV anaenenwn pistwtikn zhin () gia eporikV apaitseiV kai subatik periousiak stoicea: basikV paradocV gia ton prosdioris tou staqisnou pososto zhin
• ProblyeiV gia apozhwsh proswpiko lgw exdou ap thn uphresa
• Upologis-V thV prbleyhV apoewshV thV axaV twn epend sewn se suggeneV etaireeV e crsh thV MondaV hiourgaV Taeiakn Ron (M..T.R.)
• E logh axa kat thn epitrhsh twn akintwn

Oi k rieV phgV abebaithtaV gia thn Etairea kat thn herohna katrtishV twn Crhatooikonoikn Katastsewn kai oi opoeV endcetai na coun shantik epdrash stiV logistikV axeV twn periousiakn stoicewn kai twn upocresewn, aforo n:

(a) poqata (she wsh 5.8)

H Etairea probanei se ektiseiV wV proV ton upologis thV reustopoisihV axaV basizenh se stoicea pou prok ptoun ap eswterikV kai exwterikV phgV plhrofrhshV, pwV gia pardeiga oi ti-V cluba pou apotelo n basik prth lh gia ta pro
nta thV EtaireaV.

(b) ProblyeiV gia episfale V apaitseiV (she wsh 5.5)

H Etairea anagnwrzei prbleyh zhiV nanti anaenenwn pistwtikn zhin gia la ta crhatooikonoik periousiak stoicea pou den apotio ntai sthn e logh axa sw twn apotelestwn.

Oi problyeiV gia episfaleV apaitseiV apeikonzontai e bsh ektiseiV gia ta pos ta opoa enai piqann na anakthqo n e bsh tou ontlou twn anaenenwn pistwtikn zhin ( m). Oi anaeneneV pistwtikV zhiV enai ia staqisnh ekthsh twn pistwtikn zhin bsei piqanottwn. Oi pistwtikV zhiV epietrntai wV h paro sa axa thV diaforV etax twn taeiakn ron pou ofelontai s fwna e th s bash kai twn taeiakn ron pou h Etairea ananei na eisprxei. Oi anaeneneV pistwtikV zhiV proexoflo ntai crhsiopointaV to pragatik epitkio tou crhatooikonoiko periousiako stoiceou.

Gia tiV apaitseiV ap pelteV kai ta subatik periousiak stoicea, h Etairea efarzei thn aplopoihnh prosggish gia ton upologis twn anaenenwn pistwtikn zhin. EponwV, se kqe herohna anaforV epietrtai h prbleyh zhiV gia na crhatooikonoik so se pos so e tiV anaeneneV pistwtikV zhiV kaq' lh th dirkeia zwV cwrV na parakolouqo n tiV etabolV ston pistwtik knduno.

(g) Epitrhsh upocre sewn sto proswpik lgw exdou ap thn uphres a

H upocrwsh baszetai se basikV analogistikV paradocV oikonoiko perieconou.

(d) EktiseiV kat ton upologis thV ax aV lgw crshV thV M..T.R. (she wsh 5.2)

H Etairea dienerge scetik legco apoewshV thV axaV twn epend sewn se suggeneV pote uprcei ndeixh gia apoewsh, s fwna e tiV apaitseiV tou LP 36. Efson diapistwqe ti suntrcoun lgoi apoewshV, apaitetai o upologis-V thV axaV crshV kai thV e loghV axaV eiwnhV kat to kstoV plhshV thV kqe MondaV hiourgaV Taeiakn Ron (MTR). Ta anaktsia pos twn MTR kaqorzontai gia skopo V elgcou apoewshV, e bsh ton upologis thV axaV lgw crshV, o opooV apaite ektiseiV. Gia ton upologis thV axaV lgw crshV, oi ekti-eneV taeiakV roV proexoflo ntai sthn paro sa axa touV e th crsh enV suntelest proexflhshV, o opooV antikatoptrzei tiV trcouseV ektiseiV thV agorV gia th diacronik axa tou cratoV, kaqV kai touV kind nouV pou sundontai e th sugkekrinh MTR.

(e) Epitrhsh thV eloghV ax aV (she wsh 5.1.1, 5.1.2, 5.1.4)

H etairea epietr ta idiocrhsiopoio ena oikpeda kai ktria kaqV kai ta ependutik thV aknhta sthn e logh axa et thn arcik anagnrish. O prosdioris-V thV e loghV axaV twn wV nw h

crhatooikonoikn swn propoqtei thn uioqthsh logistikn ektisewn kai paradocn kat thn efarog twn tecnikn apothshV, oi opoeV scetzontai prwtstwV e sugkritik qodo.

3. NE PROTUP, IERMHNIES KI TROPOPOIHSH UFISTMENN PROTUPN

**Na Prtupa, ierhne eV, naqewrseiV kai TropopoiseiV ufistenwn Protpwn ta opo a coun teqe se isc kai coun uioqethqe ap thn Eurwpak

nwsh.**

LP 21 (Tropopo hsh) ´Oi epidrseiV etabol n twn ti n sunallgatoV:
lleiyh ntallaxithtaVª.

Ton A gousto tou 2023, to ieqnV Subo lio Logistikn Prot pwn () exdwse tropopoiseiV sto LP 21 ´Oi epidrseiV etaboln twn tin sunallgatoVª e tiV opoeV apaitetai ap tiV oikonoikV ontthteV na parcoun pio crsieV plhroforeV stiV oikonoikV touV katastseiV tan na nisa den pore na antallacqe se na llo nisa. Oi tropopoiseiV perilabnoun thn eisagwg tou oriso thV antallaxithtaV enV nosatoV kai parcoun kaqodghsh anaforik e to pV prpei h oikonoik ontthta na upologzei thn sunallagatik isotia ( ÅÇ) stiV periptseiV pou to nisa den enai antallxio. Epiplon apaito n prsqeteV gnwstopoiseiV se periptseiV pou ia oikonoik ontthta cei upologsei ia sunallagatik isotia lgw lleiyhV antallaxithtaV.

H tropopohsh aut den ece epdrash stiV endieseV sunoptikV crhatooikonoikV katastseiV thV EtaireaV.

**Na Prtupa, ierhne eV kai TropopoiseiV ufistenwn Protpwn ta opo a den coun aka teqe se isc den coun uioqethqe ap thn Eurwpak

nwsh.**

Ta aklouqa Na PCA, AnaqewrseiV se PCA kai ierhneeV coun ekdoqe ap to Subo lio ieqnn Logistikn Prot pwn (´SLPª), all den tqhkan se isc gia etsieV peridouV pou arczoun thn 1 Ianouarou 2025.

H Etairea den protqetai na uioqetsei ta pio ktw Na PCA, AnaqewrseiV se PCA kai ierhneeV prin thn herohna isc oV touV pwV anafretai pio ktw.

PC 18 ´Parous ash kai GnwstopoiseiV stiV OikonoikV KatastseiVª (se isc gia etsieV peridouV pou xekinon thn et thn 01/01/2027).

Ton Aprlio tou 2024, to ieqnV Subo lio Logistikn Prot pwn () probh sthn kdosh enV nou Prot pou, tou PCA 18 to opoo antikaqist to LP 1 ´Parousash twn Oikonoikn Katastsewnª. PrwtarcikV skopV tou Prot pou enai na parscei stouV ependutV ia beltiwnh bsh anlushV kai s gkrishV thV crhatooikonoikV apdoshV twn epiceirsewn kai na beltisei ton trpo pou parcontai oi plhroforeV stiV oikonoikV katastseiV iaV oikonoikV ontthtaV, idiatera sthn katstash dunoliko eisodatoV crshV kai twn gnwstopoisewn ep twn oikonoikn katastsewn. Sugkekrina, to Prtupo qa beltisei thn poithta thV crhatooikonoikV plhrofrhshV lgw: a) thV apathshV kaqorisnwn uposunlwn sthn katstash sunoliko eisodatoV, b) thV apathshV gnwstopohshV se xecwrist shewsh twn oikonoikn katastsewn deiktn apdoshV pou coun kaqoriste ap th iokhsh thV epicerhshV (ÇÉÇÑmÉ ÖÅÜÅmÇÉ ÇáÅ) kai g) twn nwn arcn gia oadopohsh/diacwristhV plhroforaV.

To Prtupo tqetai se isc gia etsieV peridouV anaforV pou xekino n thn et thn 01 Ianouriou 2027 kai epitrpetai h nwrterh efarog. To Prtupo aut den cei akh uioqethqe ap thn Eurwpa
k ànwsh.

PCA 19 ´Qugatrik-V etaireeV pou den apotelon etaireeV dhosou endiafrontoV: GnwstopoiseiVª (se isc gia etsieV peridouV pou xekinon thn et thn 01/01/2027).

Ton Mio tou 2024, to ieqnV Subolio Logistikn Protpwn (IAB) probh sthn kdosh enV nou Protpou, tou -PC 19, to opo o epitrpei stiV qugatrikV iaV htrikV etaire aV pou ekd dei etsieV enopoihneV oikonoikV katastseiV gia dhsia crsh e bsh ta logistik prtupa -PC , na efarzoun ta logistik prtupa -PC e eiwneV apaitseiV gnwstopoisewn. Oi qugatrikV pou epilgoun na efarsoun to -PC 19 qa exakolouqon na efarzoun tiV apaitseiV anagnrishV, epitrhshV kai parous ashV sta loip logistik prtupa -PC all den qa creizetai na efarsoun tiV apaitseiV gnwstopo hshV sta loip logistik prtupa ektV an or zetai diaforetik. To Prtupo t qetai se isc gia etsieV peridouV anaforV pou xekinon thn et thn 01 anouriou 2027 kai epitrpetai h nwr terh efarog. To Prtupo aut den cei akh uioqethqe ap thn Eurwpa
k nwsh.

TropopoiseiV sthn Taxinhsh kai Epitrhsh twn Crhatooikonoik n swn (TropopoiseiV PCA 9 kai PCA 7) (efarzetai stiV etsieV logistik-V peridouV pou xekinon thn et thn 1 Ianouarou 2026)

Oi tropopoiseiV dieukrin zoun ti ia crhatooikonoik upocrwsh paei na anagnwr zetai kat thn ´herohn a diakanonisoª kai eisgoun wV epilog logistikV politikV thn pash anagnrishV crhatooikonoikn upocresewn pou diakanon zontai e th crsh hlektroniko sustatoV plhrwn prin ap thn herohn a diakanoniso. Epiplon dieukrin seiV perilabnoun thn taxinhsh twn crhatooikonoikn periousiakn stoice wn pou sundontai e G carakthristik sw prsqetwn odhgin scetik e thn axiolghsh twn endecenwn carakthristikn. Epiplon dieukrin seiV parcontai scetik e ta dneia cwr V anagwg kai ta subatik sundedena sa. Oi tropopoiseiV apaiton prsqeteV gnwstopoiseiV gia ependseiV se suetocikoV t tlouV pou epietrntai sthn elogh ax a e krdh zh eV pou parousizontai sta loip sunolik soda (FI). H Tropopo hsh aut cei uioqethqe ap thn Eurwpa
k nwsh.

EtsieV Belti seiV PCA TropopoiseiV sta PCA 1, PCA 7, PCA 9, PCA 10 kai LP 7 (efarzetai stiV etsieV crseiV pou xekinon thn et thn 1 Ianouarou 2026)

StiV ´EtsieV eltiseiV sta -LP kai -PC - ToV 11ª pou exdwse stiV 18 oul ou 2024 to Subolio twn ieqnn Logistikn Protpwn dhosieqhkan tropopoiseiV pou perilabnoun dieukrin seiV, aplopoiseiV, diorqseiV kai allagV sta paraktw Prtupa:

• -PC 1 Prth efarog twn ieqnn Protpwn CrhatooikonoikV naforV-Logistik antistqishV kat thn prth efarog
• -PC 7 Crhatooikonoik Msa: nwstopoiseiV:
  • KrdoV zhi kat thn apoanagnrish
  • nwstopoiseiV diaforn etax eloghV ax aV kai tiV sunallagV
  • nwstopoiseiV pistwtiko kindnou
• -PC 9 Crhatooikonoik sa,
  • poanagnrish upocresewn sqwshV
  • Ti sunallagV
• -PC 10 EnopoihneV OikonoikV KatastseiV - ProsdiorisV enV ´ek twn pragtwn entolodcouª
• -LP 7 Katstash Taeiakn Ron - MqodoV KstouV.

Oi tropopoiseiV tou -PC 9 aposafhn zoun:

th diafor etax tou -PC 9 kai -PC 15 soda ap SubseiV e PelteV scetik e thn arcik epitrhsh twn eporikn apaitsewn

to ztha scetik e to pV naV isqwtV logistikopoie thn apoanagnrish iaV upocrwshV sqwshV scetik e to -PC 9.

H tropopo hsh scetik e th diagraf upocresewn sqwshV iscei no gia upocreseiV isqsewn pou coun diagrafe kat et thn narxh thV etsiaV peridou anaforV kat thn opo a efarzetai gia prth for h tropopo hsh.

Oi tropopoiseiV iscoun gia logistikV peridouV pou xekinon thn et thn 1 anouar ou 2026 kai epitrpetai h nwr terh efarog. Oi tropopoiseiV autV den coun akh uioqethqe ap thn Eurwpa
k nwsh.

TropopoiseiV sto PCA 9 kai PCA 7 ´SubseiV hlektrikV enrgeiaV ap anane sieV phg-Vª.

StiV 18 ekebr ou 2024 to Subolio twn ieqnn Logistikn Protpwn dhos euse tropopoiseiV sta -PC 9 kai -PC 7 scetik e subseiV paragenhV ap fusikV phgV hlektrikV enrgeiaV. SkopV twn tropopoisewn autn e nai na apotupwqon kaltera oi epiptseiV twn fusikn kai eikonikn subsewn hlektrikV enrgeiaV stiV oikonoikV katastseiV.

Pio sugkekrina oi tropopoiseiV perilabnoun:

• dieukrin seiV scetik e thn efarog twn apaitsewn ´id aV crshVª
• epitrpetai h logistik antistqishV tan autV oi subseiV crhsiopoiontai wV sa antistqishV
• prosqkh nwn apaitsewn gnwstopo hshV gia na porsoun oi ependutV na katanosoun thn ep drash autn twn subsewn sth crhatooikonoik apdosh kai tiV taeiakV roV thV etaire aV.

Oi TropopoiseiV qa prpei na efarzontai gia etsieV peridouV pou xekinon thn et thn 01 anouar ou 2026 kai epitrpetai h nwr terh efarog. Oi TropopoiseiV autV coun uioqethqe ap thn Eurwpa
k nwsh.

H Etaire a ereun thn ep drash twn nwn protpwn kai tropopoisewn stiV crhatooikonoikV katastseiV. en ananetai oi tropopoiseiV pou efarzontai upocrewtik se etagenstereV peridouV na coun shantik ep ptwsh stiV crhatooikonoikV katastseiV thV Etaire aV.

4. Shantik-V logistik-V arc-V

4.1 Plhrofrhsh kat toa

V epiceirhatikV toaV or zetai a oda periousiakn stoice wn kai drasthriottwn pou parcoun pro
nta kai uphres eV, ta opo a upkeintai se diaforetikoV kindnouV kai apodseiV llwn epiceirhatikn town.

H etaire a basik ascole tai e thn paragwg kai epor a pantV e douV surtwn kai suratosco nwn kai thn epor a nautiliakn kai biohcanikn eidn.

V gewgrafikV toaV, or zetai a gewgrafik perioc, sthn opo a parcontai pro
nta kai uphres eV kai h opo a upkeitai se diaforetikoV kindnouV kai apodseiV ap lleV periocV. H dra thV etaire aV kai h kria cra drasthriopo hsV thV e nai h Ellda. Oi periocV drasthriopo hshV e nai h Ellda, creV thV EurwznhV kai tr teV creV.

4.2 Sunallagatik-V etatrop-V

H etaire a drasthriopoie tai sthn Ellda kai epietr la ta stoice a twn oikonoikn katastsewn se Eur, to opo o apotele to nisa tou oikonoiko peribllontoV sto opo o drasthriopoie tai (to ´leitourgik nisaª). Oi oikonoikV plhrofor eV parousizontai se Eur, to leitourgik nisa.

SunallagV se xna no sata etatrpontai sto leitourgik nisa e thn isoti a pou scue kat thn herohn a thV sunallagV. Krdh zhiV pou prokptoun ap thn ekkaqrish ttoiwn sunallagn kai thn etatrop sth lxh thV peridou twn noisatikn stoice wn energhtiko kai paqhtiko anagnwr zontai sthn Katstash Sunoliko EisodatoV.

4.3.1 Idiocrhsiopoioena ens ata pgia stoicea

(a) Anagn rish epitrhsh

Ta oikpeda kai ta ktria pou katcontai gia crsh sthn paragwg paroc agaqn kai uphresin gia dioikhtikoV skopoV parousizontai sthn katstash oikonoikV qshV sthn anaprosarosnh ax a touV, pou e nai h elogh ax a kat thn herohn a thV anaprosarogV e on tiV etagenstereV susswreuneV aposbseiV kai apoeiseiV. Oi epanektiseiV g nontai se takt cronik diastata tsi ste oi logistikV ax eV na hn diafroun ousiwdV ap eke neV pou qa prosdioriztan crhsiopointaV thn elogh ax a kat thn lxh thV kqe peridou anaforV.

Opoiadpote uperax a prokptei ap tiV epanektiseiV autn twn oikopdwn kai twn ktir wn anagnwr zetai sthn katstash loipn sunolikn eisodhtwn kai etafretai apeuqe aV sta dia keflaia sto apoqeatik anaprosarogV pag wn, ektV ap to pos pou anastrfei a prohgoenh zhi apoe wshV gia to dio periousiak stoice o pou e ce prohgounwV anagnwriste sta apotelsata. H e wsh sthn elogh ax a pou prokptei ap thn anaprosarog twn oikopdwn, ktir wn kai hcanhtwn paragwgV anagnwr zetai sthn katstash sunoliko eisodatoV, ektV ap to pos pou antistrfei ia prohgoenh uperax a sto dio periousiak stoice o kai h opo a e ce anagnwriste sto apoqeatik anaprosarogV pag wn.

Mhcanata, etaforik sa, pipla kai loipV exoplisV apotupnontai sto istorik kstoV ktshV e on susswreuneV aposbseiV kai tucn susswreuneV apoeiseiV. To istorik kstoV perilabnei xoda pou e nai esa epierizena sthn ax a ktshV kai egkatstashV tou pag ou.

n shantik rh se na pgio coun diaforetikV wflieV zwV, tte logistikopoiontai wV xecwrist pgia.

Kat thn plhsh ensatwn pag wn, oi diaforV etax tou tiatoV pou labnetai kai thV logistikV touV ax aV katacwrontai wV krdh zh eV sta apotelsata kai sto kondli ´Loip soda eketlleushVª ´Loip xoda eketlleushVª anloga e thn per ptwsh. tan oi logistikV ax eV twn ensatwn pag wn uperba noun thn anaktsih ax a touV, h diafor (zhi apoe wshV) katacwre tai esa wV xodo sthn Katstash Sunoliko EisodatoV.

(b) MetagenstereV ependutik-V dapneV

MetagenstereV dapneV katacwrontai se epaxhsh twn ensatwn pag wn anagnwr zontai wV xecwrist pgio, no tan qewre tai piqann pwV qa prokyoun ellontik oikonoik oflh sthn etaire a kai up thn propqesh ti to kstoV touV pore na epietrhqe axipista.

(g) AposbseiV

Ta gpeda den aposbnontai.

Oi aposbseiV twn llwn stoice wn twn ensatwn pag wn upolog zontai e th staqer qodo e isposeV etsieV epibarnseiV sto distha thV anaenenhV wflihV zwV tou stoice ou, tsi ste na diagrafe to kstoV sthn upoleiatik tou ax a. H anaenenh wflih zw twn stoice wn e nai wV exV:

Ktria	9-49	ETH
MhcanologikV organisV	10	ETH
Autok nhta	6	ETH
LoipV exoplisV	1-10	ETH

Oi upoleiatikV ax eV kai oi wflieV zwV twn pag wn anaqewrontai kai prosarzontai se kqe herohn a sntaxhV thV KatstashV CrhatooikonoikV QshV an aut qewrhqe anagka o.

4.3.2 Mh kukloforonta stoicea energhtiko katecena proV p lhsh

Mh kukloforonta stoice a energhtiko, oda autn, twn opo wn h ax a ananetai na anakthqe sw plhshV, az e tucn sundedeneV e aut upocreseiV katatssontai wV stoice a katecena proV plhsh.

H anwtrw kattaxh efarzetai efson to stoice o energhtiko e nai esa diaqsio proV plhsh sthn parosa katstas tou kai h plhs tou qewre tai idia tera piqan. H plhsh qewre tai piqan tan cei lhfqe h apfash plhshV tou stoice ou ap th io khsh, pragatopoiontai oi enrgeieV gia ton entopis tou katllhlou agorast, to periousiak stoice o diat qetai energ sthn agor se ti pou e nai logik se scsh e thn trcousa elogh ax a tou kai h plhsh ananetai na oloklhrwqe entV enV touV. Mh kukloforonta stoice a energhtiko pou apoktntai e apokleistik skop th etaplhs touV anagnwr zontai apeuqe aV wV stoice a katecena proV plhsh efson ikanopoie tai to kritrio thV plhshV e cronik or zonta enV touV kai e nai exairetik piqan ti kai ta loip kritria qa ikanopoihqon sa se sntoo cronik distha (sunqwV entV trin e xi hnn).

Prin ap thn kattax touV wV stoice a katecena proV plhsh, ta stoice a thV kathgor aV autV apotintai e bsh touV kanneV pou epibllontai ap ta epirouV Logistik Prtupa pou ta aforon.

Ta katecena proV plhsh stoice a, tso kat thn arcik touV anagnrish, so kai se kqe herohn a sntaxhV twn oikonoikn katastsewn, apotintai sth cahlterh ti etax thV logistikV kai thV eloghV ax aV, afairounwn tucn exdwn pou qa prokyoun ap thn plhsh.

4.3.3 Logisik ula periousiak stoicea

Oi deieV logisiko apotintai sto kstoV ktsewV e on tiV aposbseiV. Oi aposbseiV dienergontai e thn staqer qodo kat thn dirkeia thV wflihV zwV twn stoice wn autn h opo a e nai 5 crnia.

4.3.4 EpendseiV se aknhta

Oi ependseiV se ak nhta, aforon ak nhta pou katcontai e skop thn apkthsh isqwtwn.

Ta ependutik ak nhta, etagenstera thV arcikV anagnrishV touV sto kstoV ktsewV, apotintai stiV elogeV ax eV en oi diaforV eloghV ax aV anagnwr zontai wV krdh zh eV sta apotelsata thV peridou pou prokptoun. H elogh ax a enV ependutiko akintou epanektitai toulciston an diet a ap pistopoihno anexrthto ektiht kai se kqe per ptwsh tan oi sunqkeV thV agorV upodhlnoun ti h logistik ax a tou stoice ou diafrei shantik ap thn elogh ax a tou.

la ta ependutik ak nhta pou epietrntai sthn elogh ax a den upkeintai se apsbesh. Se ependutik ak nhto pou perilabnei oikpedo kai ktrio den apaite tai idia terh parakoloqhsh gia kaqna ap

aut tan efarzetai h elogh ax a. H elogh ax a twn ependutikn akintwn perilabnei kai ton exoplis pou qewre tai anapspasto roV thV ax aV touV pwV gia pardeiga anelkustreV kai sustata kliatiso. Perilabnei ep shV thn ax a tou loipo exopliso, en to ependutik ak nhto ekisqnetai az e aut ton exoplis. Se aut thn per ptwsh o en lgw exoplisV den parakolouqe tai cwrist sthn kathgor a tou, all qewre tai anapspasto roV tou ependutiko akintou, h upoke enoV se apsbesh.

n h crsh enV idiocrhsiopoioenou pgiou periousiako stoice ou etablhqe kai to ak nhto carakthriste wV ependutik ak nhto, opoiadpote arnhtik diafor pou prokptei etax thV eloghV kai thV logistikV tou ax aV kat thn herohn a thV etaforV tou, anagnwr zetai sthn Katstash Sunoliko EisodatoV, bsei tou -LP 16. stso, ston baq pou na pos perilabnetai sto apoqeatik anaprosarogV gia aut to ak nhto, h e wsh anagnwr zetai sta Loip sunolik eisodata kai einei to apoqeatik anaprosarogV sta dia keflaia. n prokptei qetik diafor etax thV eloghV kai thV logistikV tou ax aV kat thn herohn a thV etaforV tou, sto baq pou h axhsh antistrfei ia prohgoenh zh a apoe wshV gia aut to ak nhto, h axhsh anagnwr zetai sthn Katstash Sunoliko EisodatoV. To pos pou anagnwr zetai sthn Katstash Sunoliko EisodatoV den uperba nei to pos pou apaite tai gia thn apokatstash thV logistikV ax aV sth logistik ax a pou qa e ce kaqoriste (kaqar ap aposbseiV) an den e ce anagnwriste h zh a apoe wshV. Opoiodpote uploipo roV thV qetikV diaforV anagnwr zetai sta Loip sunolik eisodata kai auxnei to apoqeatik anaprosarogV sta dia keflaia. Se etagensterh diqesh thV epndushV se ak nhta, to apoqeatik anaprosarogV pou perilabnetai sta dia keflaia pore na etaferqe sta krdh eiV no. H etafor ap to apoqeatik anaprosarogV sta krdh eiV no den pragatopoie tai sw thV KatstashV Sunoliko EisodatoV.

4.4 poewsh axaV h crhatooikonoik n periousiak n stoicewn

ia ta h-crhatooikonoik periousiak stoice a energhtiko e exa resh, ta apoqata kai thn anaballenh forologik apa thsh, h ax a touV upkeintai se legco apoe wshV se kqe herohn a kleis atoV tan kpoia gegonta kai antikeienikV ende xeiV katadeiknoun ti h logistik ax a pore na hn e nai anaktsih.

To anaktsio pos tou periousiako stoice ou ondaV taeiakn ron e nai to egaltero etax thV ax aV crshV tou kai thV eloghV ax aV tou e on tucn ksth plhshV tou. H ax a crshV bas zetai stiV anaeneneV ellontikV taeiakV roV proexoflhneV sthn parosa ax a touV, crhsiopointaV na proexoflhtik epitkio pro frwn pou antanakl tiV trcouseV agora eV ektiseiV gia thn cronik ax a tou cratoV kai ton k nduno pou sundetai esa e to periousiak stoice o th onda taeiakn ron.

poe wsh anagnwr zetai en oi logistikV ax eV uperba noun to ektieno anaktsio pos. H apoe wsh anagnwr zetai sthn Katstash Sunoliko EisodatoV. H zh a apoe wshV antilog zetai epanafrontaV th logistik ax a tou periousiako stoice ou sto anaktsio pos tou sthn ktash pou aut den uperba nei th logistik ax a tou periousiako stoice ou (kaqar ap aposbseiV) pou qa e ce prosdioriste an den e ce katacwrhqe h zh a apoe wshV.

4.5 Loip stoicea h kukloforntoV energhtiko

Ta loip stoice a h kukloforntoV energhtiko perilabnoun egguseiV proV organisoV koinV wfleiaV kai loip pos akroprqeshV diarke aV kai se per ptwsh pou ta pos aut e nai shantik g netai proexflhsh autn sthn parosa crsh gia ta epena crnia pou ananetai na eispracqon.

4.6 Suetoc-V se suggeneV epiceirseiV

Suggene V e nai oi epiceirseiV autV pnw stiV opo eV h etaire a pore na asksei shantik epirro all den plhron tiV propoqseiV gia na carakthriston e te qugatrikV e te suetoc se koinoprax a.

Oi paradocV pou crhsiopoiqhkan ap thn etaire a suniston ti to kateceno posost etax 20% kai 50% dikaiwtwn yfou aV etaire aV upodhlnei shantik epirro pnw sthn etaire a aut. EpendseiV se suggene V epiceirseiV arcik anagnwr zontai sto kstoV kai katpin apotintai sfwna e th qodo thV kaqarV qshV. Sto tloV kqe crshV, to kstoV auxnetai e thn analog a thV ependtriaV epice rhshV stiV etabolV thV kaqarV qshV thV ependuenhV epice rhshV kai einetai e ta labanena ap th suggen er sata.

To er dio thV etaire aV sta krdh tiV zhiV twn sundedenwn epiceirsewn et thn exagor anagnwr zetai sta apotelsata, en to er dio twn etaboln twn apoqeatikn et thn exagor, anagnwr zetai sta apoqeatik. Oi susswreuneV etabolV ephrezoun thn logistik ax a twn ependsewn se sundedeneV epiceirseiV. tan h suetoc thV etaire aV stiV zh eV se a suggen epice rhsh isotai uperba nei th suetoc thV sth suggen epice rhsh, superilabanonwn opoiondpote llwn episfaln apaitsewn, h etaire a den anagnwr zei peraitrw zh eV, ektV kai an cei kalyei upocreseiV cei energsei plhrwV ek rouV thV suggenoV epice rhshV kai en gnei eke nwn pou prokptoun ap th etocik idithta.

4.7 Crhatooikonoik sa

Crhatooikonoik so e nai kqe sbash pou dhiourge tautcrona na crhatooikonoik periousiak stoice o gia ia oikonoik ontthta kai ia crhatooikonoik upocrwsh na suetocik t tlo gia ia llh oikonoik ontthta.

A. Arcik anagn rish twn crhatooikonoik n periousiak n stoicewn

a crhatooikonoik periousiak stoice a katatssontai, kat thn arcik anagnrish, kai etagenstera epietroena sto aposbesno kstoV, sthn elogh ax a sw twn loipn sunolikn eisodhtwn sthn elogh ax a sw twn apotelestwn. H kattaxh twn crhatooikonoikn periousiakn stoice wn kat thn arcik anagnrish bas zetai stiV subatikV taeiakV roV twn crhatooikonoikn periousiakn stoice wn kai sto epiceirhatik ontlo entV tou opo ou diakatcetai to crhatooikonoik periousiak stoice o.

Me exa resh tiV apaitseiV ap pelteV, h Etaire a arcik apoti na crhatooikonoik periousiak stoice o sthn elogh ax a tou sun to kstoV sunallagV, sthn per ptwsh enV crhatooikonoiko periousiako stoice ou pou den apotitai sthn elogh ax a sw twn apotelestwn. Oi apaitseiV ap pelteV (pou den pericoun shantik crhatooikonoik stoice o) arcik apotintai sthn ax a sunallagV pwV or zetai ap to -PC 15.

ia na taxinohqe kai na apotihqe na crhatooikonoik periousiak stoice o sto aposbesno kstoV sthn elogh ax a sw twn loipn sunolikn eisodhtwn, prpei na dhiourgontai taeiakV roV pou apotelon ´apokleistik plhrwV kefala ou kai tkwnª ep tou anexflhtou upolo pou kefala ou. H axiolghsh aut e nai gnwst wV I (´ ÄmÅÇ É ÑÖÅÜÖÄ ÄÅá ÖÅÇÑǪ) kritrio kai g netai se ep pedo eonwnou crhatooikonoiko sou.

B. Taxinhsh kai etagensterh epitrhsh crhatooikonoik n periousiak n stoicewn

Met thn arcik anagnrish, ta crhatooikonoik periousiak stoice a katatssontai se treiV kathgor eV:

• sto aposbesno kstoV
• sthn elogh ax a sw twn loipn sunolikn eisodhtwn
• sthn elogh ax a sw twn apotelestwn

a) Crhatooikonoik stoicea energhtiko se aposbesno kstoV

H Etaire a apoti ta crhatooikonoik periousiak stoice a se aposbesno kstoV en plhrontai kai oi do aklouqoi roi: 1) To crhatooikonoik stoice o diathre tai gia diakrthsh crhatooikonoikn stoice wn gia th sullog subatikn taeiakn ron kai 2) oi subatikV rtreV tou crhatooikonoiko stoice ou dhiourgon se sugkekrineV herohn eV taeiakV roV pou apotelon no plhrwV kefala ou kai tkwn ep tou upolo pou tou arciko kefala ou. Ta crhatooikonoik periousiak stoice a sto aposbesno kstoV epietrntai sth sunceia crhsiopointaV thn qodo (Ià) kai upkeintai se apoe wsh. Ta krdh kai oi zh eV anagnwr zontai sta apotelsata tan to periousiak stoice o apoanagnwr zetai, tropopoihqe apoeiwqe .

b) Crhatooikonoik periousiak stoicea pou taxinoontai sthn elogh axa sw twn sunolik n eisodhtwn

Mia epndush se crewstikoV t tlouV epietrtai sthn elogh ax a sw twn loipn sunolikn eisodhtwn en plhrontai aftereV oi aklouqeV propoqseiV kai den carakthr zetai wV stoice o epietroeno sthn elogh ax a sw twn apotelestwn:

diathre tai sto pla sio enV epiceirhatiko ontlou tou opo ou o stcoV epitugcnetai tso e thn e spraxh subatikn taeiakn ron so kai e thn plhsh crhatooikonoikn periousiakn stoice wn, kai

bsei twn subatikn rwn pou dipoun to crhatooikonoik periousiak stoice o, dhiourgontai se sugkekrineV herohn eV taeiakV roV pou sun stantai apokleistik se apoplhrw kefala ou kai tkwn ep tou anexflhtou upolo pou kefala ou.

Kat thn arcik anagnrish, h Etaire a pore na epilxei na taxinosei aetklhta tiV suetocikV ependseiV tou wV suetocikoV t tlouV pou prosdior zontai sthn elogh ax a sw sunolikn eisodhtwn tan plhron ton oris thV kaqarV qshV kai den katcontai proV epor a. H taxinhsh kaqor zetai an crhatooikonoik so.

Ta krdh kai oi zh eV ap aut ta crhatooikonoik periousiak stoice a den anakuklnontai pot sta krdh tiV zh eV. Oi suetociko t tloi pou prosdior zontai sthn elogh ax a sw twn sunolikn eisodhtwn den upkeintai se extash apoe wshV kai h Etaire a den apeikon zei thn prbleyh zh aV cwrist sthn katstash oikonoikV qshV wV e wsh thV logistikV ax aV tou crhatooikonoiko periousiako stoice ou. Mer sata ap ttoieV ependseiV sunec zoun na anagnwr zontai sthn katstash sunoliko eisodatoV, ektV an antiproswpeoun ankthsh tou kstouV thV epndushV. H Etaire a eplexe na taxinosei tiV h eishgneV etocV thV sthn kathgor a aut.

g) Crhatooikonoik stoicea energhtiko pou apoti ntai sthn elogh axa sw twn apotelestwn

la ta crhatooikonoik periousiak stoice a pou den katatssontai wV epietroena sto aposbesno kstoV sthn elogh ax a sw twn loipn sunolikn eisodhtwn, pwV perigrfetai parapnw, epietrntai sthn elogh ax a sw twn apotelestwn.

Kat thn arcik anagnrish, h Etaire a pore na prosdior sei aetklhta na crhatooikonoik periousiak stoice o wV epietroeno sthn elogh ax a sw twn apotelestwn en e ton trpo aut apale fei einei aisqht ia logistik anantistoic a pou diaforetik qa aprree ap thn epitrhs tou sto aposbesno kstoV sthn elogh ax a sw twn loipn sunolikn eisodhtwn.

Ta crhatooikonoik periousiak stoice a ta opo a taxinoontai wV apotiena sthn elogh ax a sw twn apotelestwn anagnwr zontai arcik sthn elogh ax a e ta krdh zhiV ap thn apot hsh autn na anagnwr zontai sthn katstash sunolikn exdwn. Ta krdh kai oi zhiV pou prokptoun ap tiV etabolV sthn elogh ax a twn crhatooikonoikn periousiakn stoice wn pou taxinoontai sthn elogh ax a sw apotelestwn, anagnwr zontai sthn katstash sunolikn

esdwn sth gra ´Krdh / (zhiV) ap suetocV kai loip crhatooikonoik periousiak stoice a - poeiseiVª.

H Etaire a den diaqtei periousiak stoice a pou na apotintai se elogh ax a sw twn apotelestwn kat thn per odo pou lhxe thn 30h oun ou 2025.

G. Apoewsh crhatooikonoik n periousiak n stoicewn

H Etaire a axiologe se kqe herohn a katrtishV Crhatooikonoikn Katastsewn ta dedona anaforik e to kat pson h ax a enV crhatooikonoiko periousiako stoice ou aV odaV crhatooikonoikn periousiakn stoice wn cei apoeiwqe wV akoloqwV :

H Etaire a anagnwr zei problyeiV gia anaeneneV pistwtikV zhiV ap :

• crhatooikonoik stoice a epietroena sto aposbesno kstoV, kai
• subatik periousiak stoice a.

ia tiV apaitseiV ap pelteV kai ta subatik periousiak stoice a, h Etaire a efarzei thn aplopoihnh prosggish gia ton upologis twn anaenenwn pistwtikn zhin. EponwV, se kqe herohn a anaforV, epietrtai h prbleyh zhiV gia na crhatooikonoik so se pos so e tiV anaeneneV pistwtikV zhiV kaq' lh th dirkeia zwV cwr V na parakolouqontai oi etabolV ston pistwtik k nduno.

Oi anaeneneV pistwtikV zhiV kaq' lh th dirkeia zwV thV apa thshV e nai oi anaeneneV pistwtikV zhiV pou aporroun ap la ta gegonta piqanV aqthshV kaq' lh thn anaenenh dirkeia zwV eporikn apaitsewn kai subatikn periousiakn stoice wn.

H Etaire a qewre ti na crhatooikonoik periousiak stoice o e nai episfalV tan o antisuballenoV den e nai piqan na exoflsei oloscerV tiV pistwtikV upocreseiV tou, cwr V h Etaire a na lbei tra pwV h reustopo hsh exasfal sewn (en uf stantai).

To gisto distha pou exetzetai kat thn ekt hsh twn anaenenwn pistwtikn zhin e nai h gisth subatik per odoV kat thn opo a h Etaire a cei kqesh se pistwtik k nduno.

Epitrhsh anaenenwn pistwtikn zhin

Oi anaeneneV pistwtikV zhiV e nai ia staqisnh bsei piqanottwn ekt hsh twn pistwtikn zhin. Oi pistwtikV zhiV epietrntai wV h parosa ax a thV diafor etax twn taeiakn ron pou ofe lontai sthn Etaire a sfwna e th sbash kai twn taeiakn ron pou h Etaire a ananei na eisprxei. Oi anaeneneV pistwtikV zhiV proexoflontai crhsiopointaV to pragatik epitkio tou crhatooikonoiko periousiako stoice ou.

Crhatooikonoik periousiak stoicea apoeiwnhV pistwtikV axaV

Se kqe herohn a anaforV, h Etaire a axiologe an ta crhatooikonoik periousiak stoice a pou epietrntai sto aposbesno kstoV e nai apoeiwnhV pistwtikV ax aV. na crhatooikonoik periousiak stoice o e nai apoeiwnhV pistwtikV ax aV tan coun prokyei na perisstera gegonta pou coun epizieV sunpeieV gia tiV ektieneV ellontikV taeiakV roV tou crhatooikonoiko periousiako stoice ou.

StiV ende xeiV apoe wshV twn crhatooikonoikn stoice wn perilabnontai ta aklouqa parathrsia dedona:

• kaqustrhsh diakop plhrwV ap nan ofeilth,
• anadirqrwsh ofeilenou poso e rouV pou h Etaire a den qa extaze se diaforetik per ptwsh,
• ende xeiV ti naV ofeilthV qa khrxei ptceush,

• dusene V allagV sto kaqestV plhrwn enV ofeilth,
• exafnish energV agorV gia na cregrafo

parathrsia dedona pou upodeiknoun etrsih e wsh stiV anaeneneV taeiakV roV ap na crhatooikonoik stoice o energhtiko.

Parousash thV prbleyhV gia anaeneneV pistwtik-V zhi-V sthn katstash crhatooikonoikV qshV

Oi problyeiV zhiV ap crhatooikonoik periousiak stoice a epietroena sto aposbesno kstoV afairontai ap thn akaqristh logistik ax a twn periousiakn stoice wn. Oi zhiV apoe wshV pou aforon se eporikV kai loipV apaitseiV, superilabanonwn subatikn periousiakn stoice wn, parousizontai xecwrist sthn katstash sunoliko eisodatoV kai loipn sunolikn eisodhtwn.

. Apoanagn rish crhatooikonoik n periousiak n stoicewn

na crhatooikonoik periousiak stoice o ( na roV enV crhatooikonoiko periousiako stoice ou roV aV odaV paroiwn crhatooikonoikn periousiakn stoice wn) apoanagnwr zetai tan:

• ta dikaiata gia thn eisro taeiakn prwn coun ekpnesei,

• h Etaire a diathre to dika wa sthn eisro taeiakn ron ap to sugkekrino periousiak stoice o all cei analbei tautcrona thn upocrwsh na ta katabllei se tr touV plrwV cwr V shantik kaqustrhsh, up th orf aV sbashV etab bashV,

• h Etaire a cei etabibsei to dika wa eisroV taeiakn ron ap to sugkekrino periousiak stoice o en parllhla, e te (a) cei etabibsei ousiastik louV touV kindnouV kai ta oflh ap aut e te (b) den cei etabibsei ousiastik louV touV kindnouV kai ta oflh, all cei etabibsei ton legco tou sugkekrinou stoice ou.

tan h Etaire a etabibzei ta dikaiata eisroV taeiakn ron ap na periousiak stoice o sunptei sbash etab bashV, axiologe thn ktash kat thn opo a diathre touV kindnouV kai ta oflh thV kurithtaV tou periousiako stoice ou. tan h Etaire a ote etabibzei ote diathre ousiastik louV touV kindnouV kai ta oflh tou etabibasqntoV periousiako stoice ou kai diathre ton legco tou sugkekrinou stoice ou, tte to stoice o anagnwr zetai sto baq thV sunecizenhV suetocV thV Etaire aV sto periousiak stoice o aut. Sthn per ptwsh aut, h Etaire a anagnwr zei parllhla kai ia sundedenh upocrwsh. To etabibasqn periousiak stoice o kai h sundedenh upocrwsh epietrntai se bsh pou antanakl ta dikaiata kai tiV deseseiV pou cei diathrsei h Etaire a.

H sunecizenh suetoc pou labnei th orf thV egghshV tou etabibasqntoV periousiako stoice ou anagnwr zetai sthn cahlterh ax a etax thV logistikV ax aV tou periousiako stoice ou kai tou gistou poso tou lhfqntoV antallgatoV pou h Etaire a qa porose na upocrewqe na epistryei.

rcik anagnrish kai etagensterh epitrhsh twn crhatooikonoikn upocresewn.

leV oi crhatooikonoikV upocreseiV arcik apotintai sthn elogh ax a touV e on to kstoV sunallagn, sthn per ptwsh twn dane wn kai twn plhrwtwn upocresewn.

E. Apoanagn rish crhatooikonoik n upocre sewn

Mia crhatooikonoik upocrwsh diagrfetai tan h dseush pou aporrei ap thn upocrwsh, akurnetai ekpnei. tan a ufistenh crhatooikonoik upocrwsh antikaq statai ap a llh

ap ton dio daneist all e ousiastik diaforetikoV rouV, oi roi aV ufistenhV upocrwshV tropopoiontai shantik, aut h antallag tropopo hsh antietwp zetai wV apoanagnrish thV arcikV upocrwshV kai anagnrish aV naV upocrwshV. H diafor stiV ant stoiceV logistikV ax eV anagnwr zetai sthn katstash sunoliko eisodatoV.

ST. SuyhfisV crhatooikonoik n apaitsewn kai upocre sewn

Oi crhatooikonoikV apaitseiV kai upocreseiV suyhf zontai kai to kaqar pos apeikon zetai sthn katstash crhatooikonoikV qshV no tan h Etaire a cei noik to dika wa aut kai prot qetai na ta suyhf sei se kaqar bsh etax touV na apaitsei to periousiak stoice o kai na diakanon sei thn upocrwsh tautcrona. To nio dika wa den prpei na exarttai ap ellontik gegonta kai prpei na pore na ektelesqe kat th sunqh pore a twn ergasin kai se per ptwsh aqthshV, aferegguthtaV ptceushV thV etaire aV tou antisuballonou.

4.8 Apoqata

Ta apoqata apotintai sthn ikrterh ax a etax thV ax aV ktsewV touV kstouV paragwgV touV kai thV kaqarV reustopoisihV ax aV touV. H ax a ktsewV twn agorasqntwn apoqetwn prosdior zetai e thn qodo tou sou etsiou staqiko kstouV kai perilabnei la ta xoda pou pragatopoiqhkan gia thn apkthsh touV kai th etafor touV.

To kstoV paragwgV twn toiwn pro
ntwn kai hiteln apoqetwn perilabnei ep shV to kstoV twn eswn ulikn, to eso ergatik kstoV kai ta genik biohcanik xoda pou analogon up kanonikV sunqkeV paragwgikV leitourg aV.

H kaqar reustopoisih ax a twn apoqetwn qewre tai h ektienh ti plhshV autn ktw ap kanonikV sunqkeV epiceirhatikV drasthrithtaV e on ta ektiena xoda pwlsewn.

4.9 Taeiak diaqsia kai isodnaa taeiak n diaqeswn

Ta taeiak diaqsia, taeiak isodnaa perilabnoun etrht sto tae o kai kataqseiV yewV . Sthn katstash taeiakn ron, ta taeiak diaqsia kai isodnaa perilabnoun kai tiV kataqseiV yewV.

4.10 Eporiko kai lloi pistwt-V

Oi eporiko kai oi lloi pistwtV anafrontai arcik sthn d kai touV ax a tucn plon apodota xoda thV sunallagV kai etagenstera sthn ti creolutiko kstouV crhsiopointaV ton pragatik suntelest tkou e on tucn e wsh ax aV.

4.11 Metocik Keflaio kai apoqeatik

Oi koinV etocV katatssontai sta dia keflaia. Oi upocrewtik exagorsieV pronoioceV etocV katatssontai stiV upocreseiV.

âesa ksth gia thn kdosh etocn, efan zontai et thn afa resh tou scetiko frou eisodatoV, e e wsh tou pro
ntoV thV kdoshV. âesa ksth pou scet zontai e thn kdosh twn etocn gia thn apkthsh epiceirsewn perilabnontai sto kstoV ktsewV thV epiceirsewV pou apokttai.

To kstoV ktsewV twn id wn etocn eiwno e to fro eisodatoV (en suntrcei per ptwsh) efan zetai afairetik twn id wn kefala wn thV Etaire aV, criV tou oi dieV etocV pwlhqon akurwqon.

Kqe krdoV zhi ap plhsh idwn etocn kaqar ap esa gia thn sunallag loip ksth kai fro eisodatoV, an suntrcei perptwsh, efanzetai wV apoqeatik sta dia keflaia.

4.12 neia

Ta dneia katacwrontai arcik sthn elogh axa. touV, eiwna e ta tucn esa xoda gia thn pragatopohsh thV sunallagV. Metagenstera apotintai sto anapsbesto kstoV bsei thV eqdou tou pragatiko epitokou. Tucn diafor etax tou eispracqntoV poso ( kaqar ap scetik xoda) kai thV axaV exflhshV anagnwrzetai sta apotelsata kat thn dirkeia tou daneiso bsei thV eqdou tou pragatiko epitokou.

H taxinhsh touV gnetai e bsh th subatik herohna diakanoniso thV upocrwshV. To roV thV upocrwshV pou qa diakanonisqe se distha 12 hnn ap th lxh thV crshV efanzetai wV bracuprqesh upocrwsh, en to roV twn danewn pou qa diakanonisqe etagenstera efanzetai stiV akroprqeseV upocreseiV.

4.13 Forologa eisodatoV kai anaballenoV froV

H epibrunsh thV peridou e frouV eisodatoV apoteletai ap touV trconteV frouV kai touV anaballenouV frouV, dhlad touV frouV tiV forologik-V elafrnseiV pou scetzontai e ta oikonoik oflh pou prokptoun sthn perodo all coun dh katalogiste qa katalogiston ap tiV forologik-V arc-V se diaforetik-V peridouV. O froV eisodatoV anagnwrzetai ston logarias twn apotelestwn thV peridou, ektV tou frou ekenou pou afor sunallag-V pou katacwrqhkan apeuqeaV sta dia keflaia, sthn opoa perptwsh katacwretai apeuqeaV, kat anlogo trpo, sta dia keflaia.

Oi trconteV froi eisodatoV perilabnoun tiV bracuprqeseV upocreseiV kai apaitseiV proV tiV dhosionoik-V arc-V pou scetzontai e touV plhrwtouV frouV ep tou forologhtou eisodatoV thV peridou kai oi tucn prsqetoi froi eisodatoV pou aforon prohgoeneV crseiV.

Oi trconteV froi epietrntai sfwna e touV forologikoV suntelest-V kai touV forologikoV nouV pou efarzontai stiV diaceiristik-V peridouV e tiV opoeV scetzontai, basizena sto forologhto krdoV gia to toV. leV oi allag-V sta bracuprqesa forologik stoicea tou energhtiko tiV upocreseiV anagnwrzontai san roV twn forologikn exdwn sthn katstash sunoliko eisodatoV.

O anaballenoV froV eisodatoV prosdiorzetai e thn qodo thV upocrwshV pou prokptei ap tiV proswrin-V diafor-V etax thV logistikV axaV kai thV forologikV bshV twn stoicewn tou energhtiko kai twn upocresewn. AnaballenoV froV eisodatoV den logzetai en prokptei ap thn arcik anagnrish stoiceou energhtiko paqhtiko se sunallag, ektV epiceirhatikV sunnwshV, h opoa tan gine h sunallag den ephrase ote to logistik ote to forologik krdoV zha.

Oi anaballeneV forologik-V apaitseiV kai upocreseiV apotintai e bsh touV forologikoV suntelest-V pou ananetai na efaroston sthn perodo kat thn opoa qa diakanoniste h apathsh h upocrwsh, labnontaV upyh touV forologikoV suntelest-V (kai forologikoV nouV) pou coun teqe se isc ousiastik iscoun cri thn herohna katrtishV twn Crhatooikonoikn Katastsewn.

Oi anaballeneV forologik-V apaitseiV anagnwrzontai kat thn ktash sthn opoa qa uprxei ellontik forologhto krdoV gia thn crhsiopohsh thV proswrinV diaforV pou dhiourge thn anaballenh forologik apathsh.

N.LEBENTERHS A.E. EndieseV OikonoikV KatastseiV gia thn Perodo ap 1h Ianouarou 2025 wV 30h Iounou 2025

Oi perisstereV allag-V stiV anaballeneV forologik-V apaitseiV upocreseiV anagnwrzontai san na koti twn forologikn exdwn sthn katstash sunoliko eisodatoV. Mno aut-V oi etabol-V sta stoicea tou energhtiko tiV upocreseiV pou ephrezoun tiV proswrin-V diafor-V anagnwrzontai kateuqean sta dia keflaia thV EtaireaV, pwV h epanekthsh thV axaV thV aknhthV periousaV, coun wV apotlesa thn scetik allag stiV anaballeneV forologik-V apaitseiV upocreseiV na crenetai nanti tou scetiko logariaso thV kaqarV qshV.

4.14 Paroc-V sto proswpik

A. BracuprqeseV paroc-V

Oi bracuprqeseV paroc-V proV to proswpik se cra kai se edoV katacwrontai wV xodo tan kaqstantai douleuneV. Anagnwrzetai upocrwsh gia to pos pou ananetai na plhrwqe wV epdoa sto proswpik kai ta dieuquntik stelch efson uprcei noik subatik upocrwsh na plhrwqe aut to pos wV apotlesa twn uphresin tou upalllou kai efson h upocrwsh aut pore na epietrhqe axipista.

B. Prograta kaqorisnwn eisfor n

Ta prograta kaqorisnwn eisforn enai prograta gia thn perodo et th lxh ergasaV tou upalllou kat to opoo h Etairea plhrnei na kaqorisno pos se na trto noik prswpo cwrV llh upocrwsh. Oi upocreseiV gia eisfor-V se prograta kaqorisnwn eisforn katacwrontai wV xodo sta apotelsata kat to crno pou ofelontai.

G. Prograta kaqorisnwn paroc n

H upocrwsh gia ta prograta kaqorisnwn parocn enai h parosa axa thV ellontikV parocV gia tiV uphreseV pou prosfrqhkan sthn trcousa prohgoeneV peridouV, eon thn elogh axa twn tucn periousiakn stoicewn tou progratoV.

O upologisV thV kaqorisnhV parocV gnetai ethswV ap anexrthto analogist e th crsh thV eqdou thV probeblhnhV pistwtikV ondaV (ì j

m
î).

Oi etabol-V pou prokptoun sthn upocrwsh gia ta prograta kaqorisnwn parocn, pou apotelontai kurwV ap ta analogistik krdh kai zheV, katacwrontai esa sthn Katstash Sunoliko EisodatoV. To epitkio proexflhshV pou crhsiopoietai afor ologa cahlo pistwtiko kindnou. Tkoi kai lla xoda pou scetzontai e ta prograta kaqorisnwn parocn anagnwrzontai sta apotelsata.

tan oi paroc-V enV progratoV etablhqon to prgraa surriknwqe, h etabol pou sundetai e to kstoV prophresaV to krdoV / zhi ap thn surrknwsh tou katacwretai esa sta apotelsata. H Etairea anagnwrzei krdh kai zhi-V ap thn taktopohsh enV progratoV tan aut pragatopoihqe.

. Paroc-V teratiso thV apasclhshV

Oi paroc-V teratiso thV apasclhshV plhrnontai tan oi ergazenoi apocwron prin thn herohna suntaxiodotsewV. H Etairea katacwre aut-V tiV paroc-V tan deseetai, ete tan teratzei thn apasclhsh uparcntwn ergazonwn sfwna e na leptoer-V prgraa gia to opoo den uprcei piqanthta apsurshV, ete tan prosfrei aut-V tiV paroc-V wV knhtro gia eqelousa apocrhsh. Paroc-V teratiso thV apasclhshV pou ofelontai 12 neV et thn katrtishV twn Crhatooikonoikn Katastsewn proexoflontai. Sthn perptwsh teratiso apasclhshV pou uprcei adunaa prosdioriso twn ergazonwn pou qa knoun crsh autn twn parocn, den gnetai logistikopohsh all gnwstopohsh autn wV endecenh upocrwsh.

4.15 ProblyeiV

ProblyeiV anagnwrzontai tan h Etairea cei paroseV noik-V tekaireneV upocreseiV wV apotlesa parelqntwn gegontwn, enai piqan h ekkaqris touV sw ekron prwn kai h ekthsh tou akriboV poso thV upocrwshV pore na pragatopoihqe e axiopista. Oi problyeiV episkopontai kat thn herohna sntaxhV twn Crhatooikonoikn Katastsewn kai prosarzontai prokeinou na antanaklon thn parosa axa thV dapnhV pou ananetai na apaithqe gia th dieuqthsh thV upocrwshV. Oi endeceneV upocreseiV den anagnwrzontai stiV crhatooikonoik-V katastseiV all gnwstopoiontai, ektV an h piqanthta ekroV prwn enai elcisth. Oi endeceneV apaitseiV den anagnwrzontai stiV crhatooikonoik-V katastseiV all gnwstopoiontai efson h eisro oikonoikn ofeln enai piqan.

Prbleyh gia anadirqrwsh anagnwrzetai tan h Etairea cei egkrnei na analutik prgraa anadirqrwshV kai h anadirqrwsh cei dh xekinsei anakoinqhke dhoswV. Mellontik leitourgik ksth den anagnwrzontai gia dhiourga prbleyhV.

4.16 Misq seiV

Oi isqseiV anagnwrzontai sthn Katstash OikonoikV QshV wV na dikawa crshV periousiako stoiceou tou energhtiko kai a upocrwsh sqwshV, kat thn herohna narxhV thV isqwtikV peridou. Kqe sqwa katanetai anesa sthn upocrwsh sqwshV kai ton tko, o opooV crenetai sta apotelsata se lh th dirkeia thV sqwshV, ste na epitugcnetai na staqer epitkio gia to uploipo thV crhatooikonoikV upocrwshV se kqe perodo.

Ta dikaiata crshV stoicewn tou energhtiko arcik epietrontai sto kstoV touV, kai sth sunceia einontai kat to pos thV susswreunhV apsbeshV kai tucn apoewshV. Ta dikaiata crshV aposbnontai sth ikrterh perodo etax thV wflihV zwV tou stoiceou thV dirkeiaV sqwsV tou, e th staqer qodo.

H arcik epitrhsh twn dikaiwtwn crshV stoicewn tou energhtiko apoteletai ap:

to pos thV arcikV epitrhshV thV upocrwshV sqwshV,

tucn isqata ta opoa katablqhkan kat thn herohna narxhV thV isqwtikV peridou progenstera, eon opoiadpote knhtra sqwshV coun eispracqe,

tiV arcik-V eseV dapneV, e tiV opoeV epibarnqhke o isqwtV,

ekthsh tou kstouV e to opoo qa epibarunqe o isqwtV prokeinou na aposunarologsei kai na apoakrnei to upokeeno periousiak stoiceo, na apokatastsei ton cro pou cei topoqethqe na apokatastsei to upokeeno periousiak stoiceo sthn katstash sthn opoa problpetai ap touV rouV kai tiV propoqseiV thV sqwshV, ektV en to en lgw kstoV sunepgetai thn paragwg apoqetwn. O isqwtV analabnei thn upocrwsh na epibarunqe e to en lgw kstoV ete kat thn herohna narxhV thV isqwtikV peridou ete lgw crshV tou upokeenou periousiako stoiceou gia ia sugkekrinh cronik perodo.

TloV, prosarzontai se periptseiV epanatrhshV thV antstoichV upocrwshV sqwshV.

Oi upocreseiV sqwshV upologzontai arcik sthn parosa axa twn isqwtwn, ta opoa paranoun anexflhta kat thn herohna narxhV thV sqwshV. Ta isqata proexoflontai e to tekart epitkio thV sqwshV, efson pore na kaqoriste ekola. En aut to epitkio den pore na kaqoriste ekola, o isqwtV crhsiopoie to diaforik epitkio daneiso tou isqwt.

Oi upocreseiV isqsewn perilabnoun thn kaqar parosa axa twn aklouqwn kataboln:

• staqern isqwtwn (superilabanonwn twn ousiastikn staqern isqwtwn),
• kuainenwn isqwtwn, pou exartntai ap kpoion dekth epitkio,

upoleiatik axa, pou ananetai na plhrwqe,

tiV exskhshV enV dikaiatoV agorV, en o ekisqwtV enai scedn sgouroV ti qa exasksei to dikawa,

kursewn lxhV iaV sqwshV, en o ekisqwtV epilxei aut to dikawa.

Met thn arcik touV epitrhsh, oi upocreseiV sqwshV auxnontai ap to crhatooikonoik kstoV touV kai einontai ap thn plhrw twn isqwtwn. TloV, epanektintai tan uprcei allag: a) sta isqata exaitaV allagV kpoiou dekth, b) sthn ekthsh tou poso thV upoleiatikV axaV, pou ananetai na plhrwqe, g) sthn axiolghsh enV dikaiatoV epilogV agorV epktashV, pou enai scetik bbaio ti qa exaskhqe enV dikaiatoV epilogV lxhV thV sbashV, pou enai scetik bbaio ti den qa exaskhqe.

StiV bracuprqeseV isqseiV kai stiV isqseiV stiV opoeV to upokeeno periousiak stoiceo cei cahl axa, ta kataballena isqata anagnwrzontai wV xoda bsh thn staqer qodo kat thn dirkeia thV sqwshV.

EisprxeiV pou prokptoun ap leitourgik-V isqseiV katacwrontai wV soda e bsh thn staqer qodo kat thn dirkeia thV sqwshV.

4.17 EpicorhgseiV

Epicorghsh enai h enscush pou parcetai ap to KrtoV e th orf etabbashV prwn se a epicerhsh, se antapdosh tou ti aut cei thrsei prkeitai na thrsei orisnouV rouV pou scetzontai e th leitourga thV. en perilabnontai sthn nnoia aut oi kratik-V eniscseiV pou lgw thV orfV touV, den enai epidektik-V apothshV, kaqV kai oi sunallag-V e to hsio gia tiV opoeV den enai dunatV o diacwrisV ap tiV sunqeiV sunallag-V thV epicerhshV.

H Etairea anagnwrzei tiV kratik-V epicorhgseiV oi opoeV ikanopoion aqroistik ta exV kritria: a) uprcei tekairenh bebaithta ti h epicerhsh cei suorfwqe prkeitai na suorfwqe e touV rouV thV epicorghshV kai b) to pos thV epicorghshV cei eispracqe piqanologetai ti qa eispracqe. Katacwrontai sthn elogh axa kai anagnwrzontai e trpo susthatik sta soda, e bsh thn arc tou suscetiso twn epicorhgsewn e ta antstoica ksth ta opoa epicorhgon.

Oi epicorhgseiV pou aforon se stoicea tou energhtiko perilabnontai stiV akroprqeseV upocreseiV wV ´EpicorhgseiVª kai anagnwrzontai susthatik kai orqologik sta soda kat th dirkeia thV wflihV zwV tou pagou stoiceou tou energhtiko.

4.18 Anagn rish esdwn

Oi kuritereV drasthrithteV thV EtaireaV enai h epora kai paragwg pantV tpou surtwn kai suratscoinwn. Ta soda ap subseiV se pelteV anagnwrzontai tan o pelthV apokt ton legco twn agaqn uphresin se pos pou antanakl to antllaga to opoo h Etairea kai o iloV ananei na dikaiotai nanti twn en lgw agaqn uphresin. Gia thn epitrhsh twn esdwn pou prokptoun ap subseiV e pelteV akolouqetai to paraktw ontlo pnte stadwn:

1. ProsdiorisV thV sbashV e ton pelth.

2. ProsdiorisV twn xecwristn upocresewn ektleshV pou aporroun ap thn sbash e ton pelth.

3. ProsdiorisV tou tiatoV sunallagV.

4. EpierisV tou tiatoV sunallagV stiV upocreseiV ektleshV pou aporroun ap thn sbash e ton pelth.

5. Anagnrish esdwn tan ( ensw) ia oikonoik ontthta ekplhrnei ia upocrwsh ektleshV pou aporrei ap thn sbash e ton pelth.

H basik arc enai ti a oikonoik ontthta qa anagnwrsei ta soda e trpo pou na apeikonzei th etabbash twn agaqn uphresin stouV pelteV sto pos to opoo ananei na dikaiotai se antllaga gia aut ta agaq tiV uphreseV. EpshV, perilabnei tiV arc-V pou prpei na efarsei a oikonoik ontthta gia na prosdiorsei thn epitrhsh twn esdwn kai th cronik stig thV anagnrisV touV. Sfwna e to PCA 15, ta soda anagnwrzontai tan o pelthV apkta ton legco twn agaqn uphresin, prosdiorzontaV to crno thV etabbashV tou elgcou - ete se dedonh cronik stig (   m
) ete se bqoV crnou (v
m
).

V sodo orzetai to pos to opoo ia oikonoik ontthta ananei na dikaiotai wV antllaga gia ta agaq tiV uphreseV pou etabbase se nan pelth, ektV ap ta pos pou eisprttontai gia logarias trtwn (froV prostiqenhV axaV, loipo froi ep twn pwlsewn). Ta etablht pos perilabnontai sto tha kai upologzontai ete e th qodo thV ´anaenenhV axaVª ete e th qodo tou ´pio piqano posoª.

apathsh ap ton pelth anagnwrzetai tan uprcei na neu propoqsewn dikawa na lbei h oikonoik ontthta to tha gia tiV ektelesneV upocreseiV thV sbashV proV ton pelth.

Oi kuritereV phg-V esdou thV EtaireaV enai oi pwlseiV agaqn, h paroc uphresin, oi isqseiV kai ta ersata.

Sugkekrina, h Etairea anagnwrzei sodo tan ekplhrnei ia subatik upocrwsh proV ton ekstote pelth e thn pardosh agaqo thn paroc uphresaV (pou tautzetai e to crno pou o legcoV ep tou agaqo thV uphresaV pernei ston pelth). O pelthV apokt ton legco enV agaqo uphresaV tan pore na kateuqnei th crsh tou kai na labnei ousiastik la ta upoleipena oflh ap aut.

- soda ap pwlseiV agaq n

Ta soda thV EtaireaV ap pwlseiV anagnwrzontai thn cronik stig pou h Etairea paraddei ta agaq stouV pelteV, ta agaq gnontai apodekt ap autoV kai h espraxh thV apathshV enai eloga exasfalisnh (   m
).

- soda ap paroc uphresi n

To sodo ap paroc uphresin anagnwrzetai thn cronik stig pou h uphresa oloklhrnetai (   m
), kaqV thn stig ekenh o pelthV apokt legco tiV uphresaV autV.

- soda ap isq ata

Ta soda ap tiV leitourgik-V isqseiV anagnwrzontai sta apotelsata, e thn euqea qodo, kaqí lh th dirkeia thV sqwshV (v
m
).

- soda ap tkouV

Ta soda ap tkouV anagnwrzontai se dedouleunh bsh e th crsh thV eqdou tou pragatiko epitokou. tan na crhatooikonoik stoiceo energhtiko ia oda paroiwn crhatooikonoikn stoicewn energhtiko apoeinetai, ta soda ap tkouV anagnwrzontai crhsiopointaV to epitkio pou proexofle tiV ellontik-V taeiak-V ro-V gia skopoV upologiso thV zhaV apoewshV.

- soda ap ersata

Ta soda ap ersata katacwrontai sta apotelsata peridwn stiV opoeV cei oristikopoihqe to dikawa espraxV touV kai aforon tiV suetoc-V se suggeneV epiceirseiV.

4.19 Crhatooikonoik xoda

Oi kaqar-V crhatooikonoik-V dapneV apotelontai ap touV crewstikoV tkouV ep twn danewn pou upologzontai bsei thV eqdou tou pragatiko epitokou, touV pistwtikoV tkouV ap ependuqnta diaqsia, ta soda ap ersata, ta sunallagatik krdh kai zheV kai ta krdh kai zhi-V ap sa antistqishV ta opoa katacwrontai sthn Katstash Sunoliko EisodatoV.

4.20 iano eristwn

Ta dianehqnta ersata stouV etcouV thV EtaireaV anagnwrzontai wV upocrwsh stiV oikonoik-V katastseiV sthn perodo pou egkrnetai h diano touV ap thn Genik Sunleush twn etcwn.

5. Shei seiV epi twn Oikonoik n Katastsewn

5.1.1 Idiocrhsiopoioena ens ata pgia periousiak stoicea

	Gpeda -	Ktria KthriakV	Mhcanata TecnikeV	Metaforik	pipla kai loipV
5.1.1 Idiocrhsiopoio ena ensata pgia periousiak stoicea Axa ktsewV apothshV	Oikpeda	egkatastseiV	EgkatastaseiV	Msa	exoplisV	S nolo
Uploipo 1/1/2024	2.121.000,00	4.258.190,28	3.145.395,77	201.400,66	344.330,66	10.070.317,37
Prosq keV peridou	0,00	0,00	0,00	0,00	2.648,42	2.648,42
(Pwl seiV/iagrafV) pagwn peridou	(155.393,84)	(560.000,00)	0,00	0,00	0,00	(715.393,84)
Anaprosarog gia epanekthsh 2024	483.193,83	0,00	0,00	0,00	0,00	483.193,83
Metafor se Mh kukloforonta stoicea energhtiko katecena proV p lhsh	(365.403,54)	(772.578,89)	0,00	0,00	0,00	(1.137.982,43)
Metafor se ependseiV se aknhta	(970.000,00)	0,00	0,00	0,00	0,00	(970.000,00)
Uploipo 31/12/2024	1.113.396,45	2.925.611,39	3.145.395,77	201.400,66	346.979,08	7.732.783,35
Axa ktsewV apothshV
Uploipo 1/1/2025	1.113.396,45	2.925.611,39	3.145.395,77	201.400,66	346.979,08	7.732.783,35
Prosq keV peridou	0,00	0,00	0,00	0,00	978,05	978,05
Mei seiV Peridou	0,00	0,00	(0,99)	0,00	0,00	(0,99)
(Krdh)/ZheV ap ekpohsh ens atwn pagwn	0,00	0,00	0,00	0,00	0,00	0,00
Metafor se Mh kukloforonta stoicea energhtiko katecena proV p lhsh	0,00	(1.099,34)	0,00	0,00	0,00	(1.099,34)
Uploipo 30/6/2025	1.113.396,45	2.924.512,05	3.145.394,78	201.400,66	347.957,13	7.732.661,07
SwreuneV aposbseiV
Uploipo 1/1/2024	0,00	1.146.190,28	3.138.447,22	201.400,53	284.442,61	4.770.480,64
AposbseiV peridou	0,00	101.106,38	962,77	0,00	2.691,22	104.760,37
Anaprosarog gia epanekthsh 2024	0,00	(7.106,38)	0,00	0,00	0,00	(7.106,38)
Uploipo 31/12/2024	0,00	1.240.190,28	3.139.409,99	201.400,53	287.133,83	4.868.134,63
Uploipo 1/1/2025	0,00	1.240.190,28	3.139.409,99	201.400,53	287.133,83	4.868.134,63
AposbseiV peridou	0,00	33.611,54	411,70	0,00	815,17	34.838,41
MetaforV	0,00	0,00	0,00	0,00	0,00	0,00
Uploipo 30/6/2025	0,00	1.273.801,82	3.139.821,69	201.400,53	287.949,00	4.902.973,04
Anap. Axa 31/12/2024	1.113.396,45	1.685.421,11	5.985,78	0,13	59.845,25	2.864.648,72
Anap. Axa 30/6/2025	1.113.396,45	1.650.710,22	5.573,09	0,13	60.008,13	2.829.688,03

Ta oikpeda kai ta ktria coun apotihqe sthn elogh axa, eon tiV aposbseiV tou exanou 2025. Ta hcanata , ta etaforik sa, ta pipla kai loipV exoplisV, efanzontai sthn axa ktshV eon tiV swreuneV aposbseiV.

Anaprosarog ens atwn pagwn

H Etairea gia na apeikonsei orqtera tiV pragatik-V axeV twn periousiakn thV stoicewn, apofsise thn allag thV politikV apothshV twn Ghpdwn-oikopdwn, kai Ktirwn to 2018 ap thn axa tou istoriko kstouV ktshV sthn elogh. H teleutaa epanekthsh thV axaV twn akintwn thV etaireaV (gpeda-oikpeda) dienergqhke kat thn 31/12/2024.

Oi qodoi apothshV se ´Elogh Axaª pou crhsiopoiqhkan e bsh to PCA 13 enai oi paraktw:

Gpeda-Oikpeda

Gia ta Gpeda kai Oikpeda crhsiopoiqhke h qodoV sugkritikn stoicewn kthatagorV. Sfwna e th qodo aut, o prosdiorisV thV axaV gnetai e bsh ta supersata pou prokptoun ap reuna kai sullog sugkritikn stoicewn, toi stoicea pou parousizoun thn egalterh dunat ooithta carakthristikn e to up ekthsh aknhto.

Ktria

Gia ta Ktria crhsiopoiqhke h qodoV sugkritikn stoicewn kthatagorV. Sfwna e th qodo aut, o prosdiorisV thV axaV gnetai e bsh ta supersata pou prokptoun ap reuna kai sullog sugkritikn stoicewn, toi stoicea pou parousizoun thn egalterh dunat ooithta carakthristikn e to up ekthsh aknhto .EpshV h qodoV aut labnei upyin thV thn topoqesa tou akintou,ta fusik carakthristik auto , ta tecnik carakthristik pwV oi kataskeuastik-V prodiagraf-V o baqV suntrhshV ktl.

Sth crsh tou 2024 h etairea h etairea probh se epanekthsh thV axaV twn akintwn thV Epipdou 3. (sw anqeshV twn ektisewn se anexarttouV pistopoihnouV, anagnwrisnouV ektiht-V akintwn)

5.1.2 Mh kukloforonta stoicea energhtiko katecena proV p lhsh

Sto pio ktw pnaka analontai ta shantiktera periousiak stoicea proorizenwn proV plhsh kai twn scetizenwn e aut upocresewn.

Perigraf akintou	Oikpeda	Ktria
	31/12/2024
Oikpedo ktashV 11.000 t.. e thn ep' auto ufistenh isgeia apoq kh 4.012,80 t..	365.403,54	772.578,89
S nolo 1/1/2025	365.403,54	772.578,89
	30/6/2025
Prosq keV peridou	0,00	1.099,34
Pwl seiV peridou	365.403,54	773.678,24
S nolo 30/6/2025	0,00	0,00

Sfwna e to .P.C.A. 5 ta katecena proV plhsh periousiak stoicea odeV diqeshV apotintai sth cahlterh ti etax thV logistikV touV axaV kai thV eloghV axaV eon ta xoda plhshV kai parousizontai sthn Katstash OikonoikV QshV diakrit ap ta loip stoicea energhtiko kai upocresewn.

Oi elogeV axeV upologzontai sfwna e tiV eqdouV pou anafrontai sth shewsh 5.1.1 kai katatssontai ap pleurV ierarcaV thV eloghV axaV sto Eppedo 3 .

StiV 23/5/2025 dienergqhke plhsh akintou pou eursketai sthn BIPE Blou (Afor Oikpedo ktashV 11.000 t.. e thn ep' auto ufistenh isgeia apoqkh 4.018,51 t. ), nanti sunoliko tiatoV 1.130.000 eur. Ap thn plhsh aut prokuye zha pos se eur 9.081,78 h opoa katacwrqhke sthn katstash twn sunolikn esdwn

StiV 22/7/2025 exoflqhke kai to uploipo tou tiatoV thV plhshV tou akintou pos se eur 800 cil .

5.1.3 ula periousiak stoicea

Ta ula periousiak stoicea perilabnoun agorasqnta logisik, ta opoa apoddontai exoloklrou sthn Etairea kai h wflih zw touV kaqorsqhke cri 5 th. H knhsh twn scetikn logariasn cei wV exV:

	ula periousiak stoicea	S nolo
Axa ktsewV apothshV
Uploipo 1/1/2024	9.502,00	9.502,00
Prosq keV peridou	0,00	0,00
(Pwl seiV/iagrafV) pagwn peridou	0,00	0,00
Uploipo 31/12/2024	9.502,00	9.502,00
Axa ktsewV apothshV
Uploipo 1/1/2025	9.502,00	9.502,00
Prosq keV peridou
(Pwl seiV/iagrafV) pagwn peridou
Uploipo 30/6/2025	9.502,00	9.502,00
SwreuneV aposbseiV
Uploipo 1/1/2024	7.441,60	7.441,60
AposbseiV peridou	0,00	0,00
(Pwl seiV/iagrafV) pagwn peridou	0,00	0,00
Uploipo 31/12/2024	7.441,60	7.441,60
Uploipo 1/1/2025	7.441,60	7.441,60
AposbseiV peridou
(Pwl seiV/iagrafV) pagwn peridou
Uploipo 30/6/2025	7.441,60	7.441,60
Anap. Axa 31/12/2024	2.060,40	2.060,40
Anap. Axa 30/6/2025	2.060,40	2.060,40

5.1.4 EpendseiV se aknhta

H axa twn Ependsewn se aknhta gia thn Etairea kat thn 30/6/2025 kai 31/12/2024 parousizontai stouV paraktw pnaka:

Up loipo 1/1/2024	0,00
Metafor ap ens ata periousiak stoicea	970.000,00
Up loipo 31/12/2024	970.000,00
Metafor ap ens ata periousiak stoicea	0,00
Up loipo 30/6/2025	970.000,00

Kat thn 31h ekebrou 2024 h elogh axa tou akintou sfwna e thn kqesh ekthshV tou pistopoihnou ektiht anlqe se Ä 970.000,00 :

H parapnw ekthsh afor to snolo twn akintwn thV EtaireaV se ependseiV se aknhta.

H elogh axa twn ependutikn akintwn prosdiorzetai e scetik elth ekthshV ap anexrthto ektiht, se kqe perodo anaforV.

5.2 SuggeneV epiceirseiV

Oi suetoc-V se suggeneV epiceirseiV aforon sthn kat posost 23,75% suetoc sthn etairea ´LEBENTERHS ENERGEIAKH A.E.ª

H suetoc aut apeikonzetai e thn qodo thV kaqarV qshV stiV oikonoik-V katastseiV thV etaireaV.

To kstoV ktshV sth suggen etairea anlqe sto pos twn 199.500,00Ä kai cei diaorfwqe e thn analoga tou pososto sta apotelsata twn crsewn 2008 wV kai 30/6/2025. Kat thn 31/12/2024 oi suetoc-V se suggeneV epiceirseiV efanzontan e axa se eur 313.088,68, plon to apotlesa tou exanou 2025 : 27.598,55 eur kai tsi to uploipo twn suetocn se suggeneV epiceirseiV kat thn 30/6/2025 diaorfqhke se 340.687,23eur.

5.3 Suetoc-V se loip-V epiceirseiV

Oi suetoc-V se loip-V epiceirseiV analontai wV exV :

	Posost suetocV	30/6/2025	31/12/2024
iacerish A BI.PE. BOLOU A.E.	5,79%	5.214	5.214

H Etairea suetcei sthn etairea iacerish A BI.PE. BOLOU A.E. , e posost 5,79%, antikeeno thV opoaV enai h diokhsh kai diacerish thV BIPE Blou. Kat thn 30/06/2025 h axa ktshV thV suetocV anerctan se pos Ä 5.214.

5.4 Loip h kukloforonta periousiak stoicea

Ta loip stoicea h kukloforontoV energhtiko perilabnoun kurwV tiV doqeseV egguseiV pou prkeitai na eispracqon se distha egaltero twn ddeka (12) hnn ap thn herohna sntaxhV twn oikonoikn katastsewn.

Sugkekrina ta loip stoicea h kukloforontoV energhtiko kata thn 30 Iounou 2025 kai 31 ekebrou 2024 analontai wV exV:

	30/6/2025	31/12/2024
oqeseV Eggu seiV	34.038,15	33.915,13
S nolo	34.038,15	33.915,13

Oi dosneV egguseiV enai egguseiV se OTE, IACEIR. A. BIOMHC.PERIOCHS BOLOU AE ,ÅÇÉÑÖ ,ktl.

5.5 ApaitseiV ap pelteV

H anlush twn eporikn apaitsewn cei wV exV:

	30/6/2025	31/12/2024
Apait seiV ap pelteV	95.853,43	147.775,61
EpitagV EisprakteV	27.121,23	57.311,44
S nolo Apaitsewn pro Apoeisewn	122.974,66	205.087,05

Meon: Pr bleyh ApoewshV	(28.418,07)	(28.418,07)
Snolo	94.556,59	176.668,98

To snolo twn anwtrw apaitsewn tou kukloforontoV energhtiko qewretai pwV enai bracuprqeshV lxhV. H elogh axa autn twn bracuprqeswn crhatooikonoikn periousiakn stoicewn den kaqorzetai anexrthta kaqV h logistik axa qewretai pwV proseggzei thn elogh axa touV.

H etairea efarzei thn aplopoihnh qodo tou PCA 9 gia ton upologis twn anaenenwn pistwtikn zhin.

5.6 LoipV apaitseiV

H anlush twn loipn apaitsewn cei wV exV:

	30/6/2025	31/12/2024
Ellhnik h sio	0,00	45,60
Loipo cresteV	812.203,58	11.813,45
Snolo	812.203,58	11.859,05

StiV 23/5/2025 dienergqhke plhsh akintou pou eursketai sthn BIPE Blou (Afor Oikpedo ktashV 11.000 t.. e thn ep' auto ufistenh isgeia apoqkh 4.018,51 t. ), nanti tiatoV 1.130.000 eur. ApaitseiV pos 800.000 eur pou efanzetai sto kondli ´Loipo cresteVª afor apaitseiV ap plhsh akintou (330.000 eur ta labe h etairea , en to uploipo pos 800.000 exoflqhke stiV 22/7/2025).

leV oi parapnw apaitseiV enai bracuprqeseV kai den apaitetai proexflhs touV kat thn he rohna twn oikonoikn katastsewn.

5.7 xoda eponwn crsewn

	30/6/2025	31/12/2024
xoda eponwn crsewn	2.200,96	1.854,20

xoda eponwn crsewn: ta xoda eponwn crsewn thV trcousaV crshV aforon proplhrw asfalstrwn poso Ä 2.200,96.

5.8 Apoqata

Ta apoqata perilabnoun eporeata, toia proÜnta proV plhsh, proÜnta toia kai hitel, upoproÜnta kai upoleata, prteV kai bohqhtik-V leV, ulik suskeuasaV kai analsia ulik. Ta apoqata anafrontai sta kaqar pos katpin thV prbleyhV gia apoqata pou qewrontai pepalaiwna kai piqan na h poron na pwlhqon.

	30/6/2025	31/12/2024
Epore ata	476.950,51	488.224,63
toia proi nta	142.750,38	176.895,76
Upoproi nta	0,00	4,46
PrteV kai bohqhtikV leV	32.677,70	43.601,90
i fora analsia ulik	12.585,50	12.585,50
Snolo	664.964,09	721.312,25
Meon problyeiV apoewshV	(433.041,09)	(433.041,09)
Snolo	231.923,00	288.271,16

Ta apoqata perilabnoun eporeata, toia proÜnta proV plhsh, proÜnta toia kai hitel, upoproÜnta kai upoleata, prteV kai bohqhtik-V leV, ulik suskeuasaV kai analsia ulik. Ta apoqata anafrontai sta kaqar pos katpin thV prbleyhV gia apoqata pou qewrontai pepalaiwna kai piqan na h poron na pwlhqon.

Ta apoqata efanzontai sthn kaqar reustopoisih axa touV.

5.9 Taeiak diaqsia kai isodnaa taeiakn diaqeswn

H anlush twn diaqeswn cei wV exV:

	30/6/2025	31/12/2024
Taeo	105,00	290,00
KataqseiV yewV kai proqesaV	51.532,88	99.490,14
Snolo	51.637,88	99.780,14

Ta taeiak diaqsia kai isodnaa thV EtaireaV kat thn 30/6/2025 efanzontai eiwna kat 48,25% se scsh e tiV 31/12/2024. Ta parapnw pos apotelon taeiak diaqsia kai isodnaa pou parousizontai sthn Katstash Taeiakn Ron.

Sta taeiak diaqsia kai isodnaa thV EtaireaV den perilabnontai deseuna pos.

5.10 Metocik keflaio

	Ariq V Koinn etocn	Axa Koinn etocn	Ariq V Prono iocwn etocn	Axa Prono iocwn etocn	Snolo
Up loipo 1/1/2024	8.321.682	5.575.526,94	2.160.524	1.447.551,08	7.023.078,02
Uploipo 31/12/2024	8.321.682	5.575.526,94	2.160.524	1.447.551,08	7.023.078,02
Up loipo 1/1/2025	8.321.682	5.575.526,94	2.160.524	1.447.551,08	7.023.078,02
Uploipo 30/6/2025	8.321.682	5.575.526,94	2.160.524	1.447.551,08	7.023.078,02

Oi etoc-V thV EtaireaV enai eishgneV proV diapragteush sthn Kria Agor tou Crhatisthrou Aqhnn.

To etocik keflaio thV EtaireaV anrcetai se Ä7.023.078,02 diairoeno se 8.321.682 koin-V etoc-V axaV Ä5.575.526,94 kai 2.160.524 pronoioceV etoc-V axaV Ä1.447.551,08.

5.11 Apoqeatik uper. to rtio

	30/6/2025	31/12/2024
iafor ap kdosh etocn upr to rtio	2.198.002,54	2.198.002,54

To apoqeatik upr to rtio dhiourgqhke se palai-V crseiV kai anrcetai thn perodo 30h Iounou 2025 se 2.198.002,54 eur.

5.12 Apoqeatik

	30/6/2025	31/12/2024
Taktik apoqeatik	1.025.998,94	1.025.998,94
Apoqeatik apothshV pagwn sthn e logh axa	566.105,08	636.060,91
Apoqeatik apothshV suetocn kai creogr fwn sthn e logh
axa	1.355,83	1.355,83

Eidik apoqeatika	182.195,41	182.195,41
Ektakta apoqeatik	920.777,68	920.777,68
Apoqeatik ap soda Forologhqnta kat eidik tr po	720.770,83	720.770,83
SUNOLO	3.417.203,76	3.487.159,60

Taktik apoqeatik : Sfwna e ton Ellhnik eporik no, oi etaireeV prpei na etafroun katí elcisto 5% twn etsiwn kaqarn kerdn touV se taktik apoqeatik, criV tou aut to apoqeatik na gnei so e to 1/3 tou katablhnou etociko kefalaou. Aut to apoqeatik den pore na dianehqe kat th dirkeia thV drasthrithtaV thV EtaireaV.

Apoqeatik ap apothsh pagwn se elogh axa : To apoqeatik aut afor to krdoV pou prokuye ap thn apothsh twn oikopdwn kai ktirwn sthn elogh axa. To apoqeatik aut den dnatai na dianehqe stouV etcouV cri ete thn etafor tou sta apotelsata eiV non sw twn aposbsewn ete e thn anagnrish tou krdouV pou qa prokyei ap tucn plhsh twn pagwn.

Apoqeatik ap eidikn diatxewn n wn: Öfor apoqeatik diafrwn anaptuxiakn nwn (N.1828/89, N 1262/82 ktl)

ktakta apoqeatik : Afor loip forologhna apoqeatik pou ece schatsei kat to parelqn h etairea.

5.13 F roV EisodatoV (Trcwn kai Anaball enoV)

A. Pos anagnwrisna sthn Katstash Sunoliko EisodatoV

H prbleyh gia touV frouV eisodatoV, pou apeikonzetai sthn Katstash Sunoliko EisodatoV analetai wV exV:

Katstash Sunoliko EisodatoV

	30/6/2025	30/6/2024
Trcwn F roV EisodatoV crsewV	0,00	0,00
Anaball enoV f roV eisodatoV	7.643,07	9.318,80
Snolo	7.643,07	9.318,80

Loip sunolik eisodata-OCI

	30/6/2025	30/6/2024
Trcwn F roV EisodatoV crsewV	0,00	0,00
Anaball enoV f roV eisodatoV (analogistik
apotelsata)	0,00	108,10
Snolo	0,00	108,10

B. Sufwna pragatiko forologiko suntelest-

H anarfwsh twn frwn eisodatoV pou apeikonzontai sthn Katstash Sunoliko EisodatoV kai sto yoV twn frwn eisodatoV pou kaqorzontai ap thn efarog tou ellhniko forologiko suntelest sto eisdha pro frwn sunoyzetai wV exV :

		1/1/2025 - 30/6/2025	1/1/2024 - 30/6/2024
--	--	----------------------	-------------------------

	Sth katstash sunoliko eisod atoV (apotels ata crshV)	Sth katstash sunoliko eisod atoV (apotels ata crshV)
Krdh/(Zh eV) pro frwn eisod atoV
nalogistik Krdh / (ZheV) (Apotelsata crshV)	1.010,53	995,65
Plhsh pagwn (Apotelsata crshV)	0,00	0,00
naprosarog pagwn (Apotelsata crshV)	0,00	0,00
AposbseiV Pagwn(Apotelsata crshV)	6.583,03	8.052,40
Epitrhsh apaitsewn(I RS 9)	0,00	0,00
AposbseiV dikaiw twn(Apotelsata crshV)	49,50	270,75
Snolo frou eisod atoV crshV	7.643,07	9.318,80

O suntelestV forologaV eisodatoV noikn prospwn sthn Ellda cei orisqe sto 22% gia to 2025 sfwna e to rqro 58 N.4172/13

H Ellhnik forologik nooqesa kai oi scetik-V diatxeiV upkeintai se erhneeV ap tiV forologik-V arc-V. Oi dhlseiV frou eisodatoV katatqentai se etsia bsh all ta krdh oi zheV pou dhlnontai gia forologikoV skopoV paranoun proswrin wV tou oi forologik-V arc-V exetsoun tiV forologik-V dhlseiV kai ta bibla tou forologoenou, stig kat thn opoa qa ekkaqariston kai oi scetik-V forologik-V upocreseiV. Oi forologik-V zhi-V sto baq pou anagnwrzontai ap tiV forologik-V arc-V poron na crhsiopoihqon gia ton suyhfis twn kerdn twn pnte epenwn crsewn pou akolouqon ap thn crsh pou aforon.

Ekqesh forologikV su-rfwshV

Oi Ellhnik-V AnnueV EtaireeV pou oi etsieV crhatooikonoik-V touV katastseiV elgcontai upocrewtik ap Nio Elegkt elegktik grafeo, dikaiontai proairetik na labnoun ´Etsio Forologik Pistopoihtikª pou problpetai ap to rqro 65A tou N. 4174/2013, to opoo ekddetai et ap forologik legco pou dienergetai ap ton Orkwt Elegkt Logist thn Elegktik etairea pou elgcei tiV etsieV crhatooikonoik-V katastseiV.

Katpin oloklrwshV tou forologiko elgcou, o OrkwtV ElegktV LogistV ekddei sthn etairea ´ákqesh ForologikV SurfwshVª kai sth sunceia o OrkwtV ElegktV LogistV thn upoblei hlektronik sto Upourgeo Oikonoikn.

Gia thn Etairea, o forologikV legcoV thV crshV 2011 wV kai 2023 dienergqhke ap touV OrkwtoV Elegkt-V thV. O forologikV legcoV thV crshV 2024 brsketai se exlixh ap touV touV OrkwtoV Elegkt-V thV EtaireaV kai to scetik forologik pistopoihtik ananetai na corhghqe et thn dhoseush twn Crhatooikonoikn Katastsewn.

G. Anaball enoV f roV

H sunolik etabol ston anaballeno fro ap thn epanekthsh twn apaitsewn kai upocresewn enai h exV :

	30/6/2025	31/12/2024
Uploipo narxhV crshV	373.873,03	95.714,87
Crwsh/(Pstwsh) sthn katastash sunoliko eisodatoV	(7.643,07)	163.747,30
Crwsh/(Pstwsh) sthn katastash sunoliko eisodatoV sw loipn sunolikn eisodh twn/pnakaV idwn kefalawn(eswterikV etaforV)	(19.731,15)	114.410,86

Sunolo	346.498,81	373.873,03

5.14 aneiakV upocreseiV.

A. Makroprqesa dneia

Ta akroprqesa dneia thV EtaireaV kat thn perodo 30h Iounou 2025 kai thn crsh 2024 analontai wV exV:

	30/6/2025	31/12/2024
nolo akroproqswn danewn	1.555.000,00	1.555.000,00

To akroprqeso afor dneio aorstou dirkeiaV ap touV basikoV etcouV gia enscush thV reustthtaV thV etaireaV. To anwtrw dneio enai cwrV egguseiV, kai e touV sunqeiV eporikoV rouV.

B. Bracuprqesa dneia

Ta bracuprqesa dneia thV EtaireaV kat thn perodo 30h Iounou 2025 kai thn crsh 2024 analontai wV exV:

	30/6/2025	31/12/2024
nolo bracuproqswn danewn	418.959,63	424.242,44

O anwtrw daneisV afor dneia thV etaireaV ap thn AàÖ âÖäã.

5.15 UpocreseiV Misqsewnikaiata crshV

Oi isqseiV akintwn aforon tiV egkatastseiV thV ádraV pou isqnei h Etairea gia thn leitourga thV. H anlush twn scetikn kondulwn cei wV exV:

Makroprqes eV UpocreseiV Misqsewn
	30/6/2025	31/12/2024
MisqseiV akintwn	19.931,04	41.898,16
	19.931,04	41.898,16

Bracuprqes eV UpocreseiV Misqsewn
	30/6/2025	31/12/2024
MisqseiV akintwn	43.384,46	42.298,64
	43.384,46	42.298,64

H exuphrthsh twn anwtrw upocresewn cei wV exV:

	30/6/2025	31/12/2024
Metax 1 kai 2 etn	63.315,50	84.196,80
Metax 2 kai 5 etn	0,00	0,00
P nw ap 5 th	0,00	0,00
	63.315,50	84.196,80

EntV thV peridou, prokuyan ta aklouqa pos, pou aforon stiV uprcouseV isqseiV, pwV prokptoun ap tiV antstoiceV sheiseiV:

UpocreseiV isqsewn	30/6/2025	30/6/2024
AposbseiV periousiakn stoicewn e dikawa crshV	21.106,31	21.106,31
T koi ep upocresewn isqsewn	1.918,69	2.924,38
Sunolik pos pou anagnwrsthke sta apotels ata	23.025,00	24.030,69

UpocreseiV isqsewn
Up loipo 1/1/2024	84.413,75
ProsqkeV	39.990,90
PlhrwV	(40.207,85)
Uploipo 31/12/2024	84.196,80
ProsqkeV	0,00
PlhrwV	(20.881,31)
Uploipo 30/6/2025	63.315,49

ikai ata crshV sqwshV	ikai ata CrshV
Up loipo 1/1/2024	84.240,08
ProsqkeV	39.990,90
ap neV ap sbeshV	(42.212,61)
Uploipo 31/12/2024	82.018,37
ProsqkeV	0,00
ap neV ap sbeshV	(21.106,31)
Uploipo 30/6/2025	60.912,06

5.16 UpocreseiV proV prohqeutV kai loipV upocreseiV

leV oi upocreseiV enai bracuprqeseV kai gia to lgo aut den apaitetai proexflhsh kat thn herohna thV katstashV oikonoikV qshV. H anlush touV parousizetai ston paraktw pnaka:

	30/6/2025	31/12/2024
ProhqeutV eswteriko	4.075,85	10.043,45
ProhqeutV exwteriko	52.422,23	122.403,15
UpocreseiV ap f rouV	20.009,99	34.834,28
Asfalistiko organiso	20.841,73	27.853,21
PistwtV di foroi	428.595,14	439.566,32
ouleena xoda crsewV	0,00	4.288,87
Sunolo	525.944,94	638.989,28

Oi upocreseiV proV to hsio kai touV asfalistikoV organisoV coun ruqiste kai exuphretontai kanonik.

Sto kondli ´Pistwt-V diforoiª perilabnontai etax llwn kai bracuprqeseV upocreseiV ap crhatooikonoik-V isqseiV youV 43.384,46 Ä, kaqV epshV kai upocreseiV se etcouV ap tkouV daneou youV 167.218,72 Ä.

5.17 KkloV ergasin.

O kkloV ergasin thV EtaireaV analetai wV exV

	30/6/2025	30/6/2024
PwlseiV eporeuatwn	293.940,76	324.737,46
PwlseiV pro ntwn	12.756,84	78.183,74
PwlseiV loipwn apoqe twn	33.609,55	830,00
PwlseiV uphresin	2.769,00	3.825,89
soda parep enwn ascolein	0,00	5.406,50
Sunolo	343.076,15	412.983,59

O kkloV ergasin an toa analetai wV exV:

	30/6/2025	30/6/2024
Kataskeu ap s ra	63.572,61	76.526,58
Loip condrik ep rio	277.927,25	334.559,52
Paroc	1.576,30	1.897,49
Sunolo	343.076,15	412.983,59

O kkloV ergasin an gewgrafik toa analetai wV exV:

	30/6/2025	30/6/2024
Ell da	330.059,75	404.274,13
Eurwznh	13.016,40	6.099,47
lleV creV	0,00	2.609,99
Sunolo	343.076,15	412.983,59

5.18 K stoV pwlsewn.

To kstoV pwlsewn thV EtaireaV analetai wV exV:

	30/6/2025	30/6/2024
PwlseiV eporeu twn	173.433,56	231.228,29
PwlseiV pro ntwn	68.367,40	96.277,91
Sunolo	241.800,96	327.506,20

5.19 xoda iokhshV.

To xoda diokhshV thV EtaireaV analontai wV exV:

	30/6/2025	30/6/2024
AoibV proswpiko	172.173,34	136.039,58
AoibV trtwn	72.568,43	55.697,27
ParocV trtwn	18.481,00	7.577,65
F roi - tlh	13.938,25	23.823,75
i fora xoda	27.582,30	23.674,05
AposbseiV pagwn	41.565,86	54.917,63
Sunolo	346.309,17	301.729,93

5.20 xoda iqeshV

	30/6/2025	30/6/2024
AoibV proswpiko	59.559,85	47.060,12

AoibV trtwn	25.103,57	19.267,33
ParocV trtwn	6.393,13	2.621,33
F roi - tlh	4.821,65	8.241,34
i fora xoda	9.541,53	8.189,56
AposbseiV pagwn	14.378,86	18.997,64
Sunolo	119.798,60	104.377,32

5.21 lla soda/(xoda)

Ta lla soda kai lla xoda thV EtaireaV analontai wV exV:

	30/6/2025	30/6/2024
soda ap enokia	8.280,00	5.000,00
Eispratt ena xoda apostolV agaqn	456,50	0,00
Forologik pr stia kai prosauxseiV	(1,15)	(3.095,92)
ProsauxseiV eisforn afalistikn taewn	(813,96)	(5.371,08)
xoda prohg. Crsewn	0,00	(250,00)
Loip xoda*	(11.488,36)	(5.050,00)
Loip soda	3.120,64	24,80
Sunolo	(446,33)	(8.742,20)

5.22 rhatooikonoik (soda)/xoda

Ta crhatooikonoik soda kai crhatooikonoik xoda thV EtaireaV analontai wV exV:

	30/6/2025	30/6/2024
Pistwtiko t koi	0,00	0,00
Crewstiko t koi kai sunaf xoda	69.776,31	86.002,04
Apotelsata ap suggeneV etaireeV	(27.598,55)	(30.482,28)
Sunolo	42.177,77	55.519,76

5.23 Basik Krdh/(ZheV) et ap f rouV an etoc-

Ta basik krdh (zheV) an etoc prokptoun e diaresh tou kaqaro krdouV pou analoge stouV etcouV thV EtaireaV e to staqisno so ro twn koinn etocn sth dirkeia thV peridou, afairoenou tou staqisnou sou rou twn idwn etocn.

Ta apoeiwna krdh ana etoc (å

çé é
) upologzontai anaprosarzontaV twn staqisno so ro ariq twn se kuklofora koinn etocn, e tiV epidrseiV lwn twn dunhtikn ttlwn etatryiwn se koin-V etoc-V.

To etocik keflaio thV EtaireaV anrcetai sto pos twn 7.023.078,02Ä kai diairetai se 10.482.206 koin-V onoastik-V etoc-V, onoastikV axaV trinta trin leptn tou Eur (0,67) h kqe a.

Ta apoeiwna krdh(zheV) an etoc (å

çé é
) enai sa e ta basik, kaqV den uprcoun dunhtiko ttloi etatryioi se koineV etoc-V.

	30/6/2025	30/6/2024
Krdh/(zheV) ta ap f rouV	(408.895,38)	(420.401,02)
taqisnoV soV ariq V etocn	8.321.682,00	8.321.682,00
Basik krdh/(zheV) ana etoc	(0,05)	(0,05)

5.24 Endec eneV upocreseiV

Kat thn perodo pou lhxe thn 30/06/2025 uprcan egguhtik-V epistol-V kalV ektleshV ap thn trpeza ÖàÖ âÖäã poso 3.400 eur.

5.25 iacerish kindnwn

Ta kria crhatooikonoik periousiak stoicea thV EtaireaV enai ta etrht kai antstoica etrhtn kai oi eporiko kai lloi cresteV. Oi krieV crhatooikonoik-V upocreseiV thV EtaireaV enai ta trapezik paratrabgata kai dneia, kai oi eporiko kai lloi pistwt-V. H Etairea labe leV tiV aparathteV enrgeieV kata th dirkeia tou touV gia na epanexetsei, na anaqewrsei kai na eniscsei tiV eswterik-V politik-V diacerishV, tiV diadikaseV kai th strathgik thV, pou krqhke aparathto. H iequnsh tou thV EtaireaV parakolouqe touV kindnouV stouV opoouV ektqentai ap ta crhatooikonoik thV stoicea kai labnei ta donta tra. Oi kndunoi auto analontai pio ktw:

A. Pistwtik V kndunoV

O pistwtikV kndunoV enai o kndunoV pou aporrei ap th h trhsh twn upocresewn ap ta antstoica rh stiV sunallag-V kai prokptei kurwV ap touV eporikoV cresteV thV EtaireaV. H Etairea efarzei arc-V pou qewrontai katllhleV kai thre tiV scetik-V diadikaseV parakoloqhshV kai elgcou twn pistsewn. Oi pistwtiko kndunoi parakolouqontai se sunec bsh.

H gisth kqesh se pistwtik knduno kat thn herohna parousashV twn oikonoikn katastsewn tan:

	30/6/2025	31/12/2024
ApaitseiV ap pel teV kai loipV apaitseiV	906.760,17	188.528,03
KataqseiV yewV kai proqesaV	51.532,88	99.780,14
Snolo	958.293,05	288.308,17

B. KndunoV reust thtaV

H diacerish tou kindnou reustthtaV perilabnei th diasflish parxhV eparkn diaqeswn kai isodunwn, kaqV kai thn exasflish thV pistolhptikV ikanthtaV, sw thV parxhV eparkn pistwtikn orwn ap tiV sunergazeneV trpezeV, thn ekcrhsh apaitsewn kai thV enscushV thV ap to daneis etcwn thV EtaireaV. stso, axzei na sheiwqe ti ia peraitrw epidenwsh thV agorV kai tou trapeziko sustatoV geniktera, qa porose na anairsei tiV en lgw dunatthteV thV EtaireaV.

Oi angkeV reustthtaV parakolouqontai ap thn Etairea se kaqherin kai ebdoadiaa bsh, kaqV kai se ia kulienh perodo 6 hnn.

H lhktthta twn crhatooikonoikn upocresewn bsei twn ektienwn h proexoflhnwn subatikn ekron thn perodo pou lhxe thn 30h Iounou 2025 kai 31/12/2024 antstoica cei wV exV:

		Enapo enouseV Su batikV ta eiakV roV upocresewn
30/6/2025	Uploipo	wV 1 toV	1 e 2 th	2 e 5 th
Makropr qesa d neia	1.555.000,00	0,00	0,00	1.555.000,00
Bracupr qesa d neia	418.959,63	418.959,63	0,00	0,00
ProhqeutV kai loipV upocreseiV	525.944,94	525.944,94	0,00	0,00
UpocreseiV Misqsewn	65.800,00	45.600,00	20.200,00	0,00
Snolo	2.565.704,57	990.504,57	20.200,00	1.555.000,00

Enapo enouseV Su batikV ta eiakV roV
upocresewn

31/12/2024	Uploipo	wV 1 toV	1 e 2 th	2 e 5 th
Makropr qesa d neia	1.555.000,00	0,00	0,00	1.555.000,00
Bracupr qesa d neia	424.242,44	424.242,44	0,00	0,00
ProhqeutV kai loipV upocreseiV	634.700,41	634.700,41	0,00	0,00
UpocreseiV Misqsewn	84.196,80	45.600,00	43.000,00	0,00
Snolo	2.698.139,65	1.104.542,85	43.000,00	1.555.000,00

G. KndunoV etabol-V epitokwn

O kndunoV etabolV twn epitokwn den enai idiatera shantikV lgw tou elegcenou youV twn danewn.

. Sunallagatik V kndunoV

H Etairea pragatopoie tiV sunallag-V thV e prohqeut-V kai pelteV kurwV se eur kai wV ek toutou den uprcei sunallagatikV kndunoV.

E. Loipo kndunoi

Oi ntoneV plhqwristik-V piseiV kaqiston idiatera dskolh thn prbleyh tou erouV twn piqann sunepein sthn pagksia oikonoa sto sugkekrino cronik sheo.

O ellontikV antktupoV qa ektihqe up to prsa thV bshV thV logistikV sunceiaV pou crhsiopoiqhke gia thn proetoiasa autn twn endieswn Crhatooikonoikn Katastsewn. son afor tiV drasthrithteV thV EtaireaV, h iokhsh parakolouqe sten tiV exelxeiV efarzontaV scdia ktakthV angkhV pou apaitetai gia ton perioris twn piqann dusenn epiptsewn.

6. SunallagV e sundedena pr swpa

H politik sunallagn e sundedena rh efarzetai se leV tiV drasthrithteV pou aforon tiV sunallag-V thV EtaireaV e ta dieuquntik stelch kai ta lh thV iokhshV, e ta suggenik autn prswpa kai e tiV etaireeV pou katcontai ap aut etaireeV stiV opoeV askon ousidh epirro sth lyh epiceirhatikn apofsewn. Oi sunallag-V thV EtaireaV e sundedena e aut prswpa, kat thn nnoia tou .L.P. 24,efanzontai an kathgora.

a)Aoib-V iokhshV

EntV thV peridou pou lhxe thn 30h Iounou 2025 kai 31h ekebrou 2024, h iokhsh kai ta stelch thV EtaireaV laban tiV aklouqeV apodoc-V:

	30/6/2025	30/6/2024
A oibV eln ioikhtiko Su boulou
AoibV ektelestikn eln	12.324,37	12.324,37
AoibV h-ektelestikn eln	10.563,74	24.094,47
ApozhiseiV/ ktakteV aoibV /LoipV parocV ErgodotikV eisforV	9.288,95	7.927,27
	32.177,06	44.346,11
A oibV ieuquntikn Stelecwn
TaktikV apodocV	15.252,81	15.252,81
ErgodotikV eisforV	3.202,15	3.273,22
ApozhiseiV/ ktakteV aoibV		0,00
	18.454,96	18.526,03
Snolo	50.632,02	62.872,14

b) Sunallag-V e sundedena rh

H anlush twn sunallagn efanzetai stouV paraktw pnakeV:

30/6/2025	ESO A			EXO A
	PwlseiV Agaqn	PwlseiV Uphresin	Loip soda	AgorV Eporeu twn	AgorV Uphresin	Crhatooikonoik xoda et cwn
AETH LEBENTEH	0,00	0,00	0,00	0,00	0,00	17.280,00
LHA LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.377,60
LHT LEBENTEH	0,00	0,00	0,00	0,00	0,00	12.979,20
EBATH LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.377,60
NKH LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.377,60
ANNA KAL LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.377,60
R I G	0,00	0,00	0,00	0,00	0,00	0,00
Sunola	0,00	0,00	0,00	0,00	0,00	47.769,60

30/6/2024	ESO A			EXO A
	PwlseiV Agaqn	PwlseiV Uphresin	Loip soda	AgorV Eporeu twn	AgorV Uphresin	Crhatooikonoik xoda et cwn
AETH LEBENTEH	0,00	0,00	0,00	0,00	0,00	17.062,50
LHA LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.275,00
LHT LEBENTEH	0,00	0,00	0,00	0,00	0,00	12.675,00
EBATH LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.275,00
NKH LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.275,00
ANNA KAL LEBENTEH	0,00	0,00	0,00	0,00	0,00	4.275,00
R I G	0,00	0,00	0,00	0,00	0,00	1.800,00
Sunola	0,00	0,00	0,00	0,00	0,00	48.637,50

30/6/2025	APAITHSEIS	UPOCRESEIS
AETH LEBENTEH	0,00	567.751,03
LHA LEBENTEH	0,00	143.828,94
LHT LEBENTEH	0,00	423.927,45
EBATH LEBENTEH	0,00	192.481,94
NKH LEBENTEH	0,00	177.981,94
ANNA KAL LEBENTEH	0,00	191.788,72
R I G	0,00	9.100,00
Sunola	0,00	1.706.860,02

31/12/2024	APAITHSEIS	UPOCRESEIS
AETH LEBENTEH	0,00	583.871,40
LHA LEBENTEH	0,00	143.195,21
LHT LEBENTEH	0,00	468.792,79
EBATH LEBENTEH	0,00	188.848,21
NKH LEBENTEH	0,00	174.348,21
ANNA KAL LEBENTEH	0,00	188.154,99
R I G	0,00	9.100,00
Sunola	0,00	1.756.310,81

g) Sunallag-V e suggeneV epiceirseiV

Oi sunallag-V e thn suggen etairea LEBENTERHS ENERGEIAKH A.E.coun wV exV:

Aí TAXHS

	30/6/2025	30/6/2024
soda ap enokia ap "LEBENTEH ENEEAKH A.E." xoda	5.000,00 0,00	5.000,00 0,00

	30/6/2025	31/12/2024
ApaitseiV	0,00	10.058,45
Mersata	121,55	57.855,00

7. Shantik gegon ta et thn lxh thV crshV

en uprcoun lla gegonta etagenstera thV 30hV Iounou 2025, pou na ephrezoun shantik thn katanhsh autn twn crhatooikonoikn katastsewn kai qa prepe na koinopoihqon na diaforopoisoun ta kondlia twn crhatooikonoikn katastsewn thV kleienhV crshV.

PeiraiV, 23 Septebrou 2025

H PredroV tou .S.	H ieuqnousa SbouloV	O ProÜstenoV Logisthrou
ARETH LEBENTERH	LHT LEBENTERH	HMHTRHS GARNELHS
A..T. AO 053655/13.6.2019 AT KHFISIAS	A..T. S 699680/6.10.1998 AT KHFISIAS	OikonoolgoV LogistV - ForotecnikV