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Institut IGH d.d. Management Reports 2026
2091_10-q_2026-02-27_b9046347-6bbb-449b-8889-65676da0c7f6.PDF
Management Reports
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Zagreb, February 27, 2026
Subject: Management Report on business results of the Company Institut IGH d.d. and its subsidiaries in the period from January 1 to December 31, 2025.
Institut IGH d.d.
In the period from January to December 2025, Institut IGH d.d operated with revenue amounting to EUR 17,7 million. Operating expenses are (excluding amortization) amount to EUR 16,5 million.
After the amortization cost in the amount of EUR 2,1 milion, positive effect of interest and exchange rate differences in the amount of EUR 91 thousands, Institut IGH d.d operated at a loss amounting EUR 820 thousands.
The Company actively implements the policy of increasing liquidity and shortening the period of settlement of liabilities to suppliers and The company's activities are also carried out in foreign markets through representative offices, Georgia, Armenia, Hungary, Italy, where they generate income from infrastructure projects of importance in the mentioned markets.
The Company continues to fulfill the set short-term activity plan, improve and further digitize business processes, and invest in new areas of activities such as research and development, waste management, and expansion of already started ones such as BIM.
Between January 1 and December 31, 2025 the new contracts were contracted in total of EUR 10 million.
IGH Group
In the period from January to December 2025, IGH Group operated at a revenue amounting to EUR 19,9 million. Operating expenses (excluding amortization) amount to EUR 16,5 million.
After the amortization cost in the amount of EUR 2,1 million, negative effect of interest and exchange rate differences in the amount of EUR 302 thousands, IGH Group operated at a profit before tax amounting EUR 928 thousands.
The IGH Institute continues with further enhanced activities defined by the Strategic Development Plan until 2027, which plans additional investments and investments in projects of significant interest for the development of the Institute and the Group. In addition, the IGH Institute is focused on increasing labour productivity and efficient and efficient realization of projects.
With all the above and the company's human resources, activities in international markets aimed at sustainable growth and development of the Company and Group are intensifying.
On behalf of the INSTITUT IGH, d.d.
Mariyan Tkach
INSTITUT IGH, d.d. Janka Rakuše 1
10000 Zagreb, Croatia PHONE: +385 (0)1 612 51 25 EMAIL: [email protected]
WEB: www.igh.hr Business bank:
KentBank d.d. IBAN: HR48 4124 0031 1990 1793 2 SWIFT code: KENBHR22
Reg.No.: 3750272 PIN: 79766124714
Competent court: Commercial Court in Zagreb Register entry with company registration No. 080000959
Share capital:
EUR 14,814,630.00, Paid in full
No. of issued shares: IGH 1,481,463 Nominal share value EUR 10
Management Board:
Mariyan Tkach, President of the Management Board Bariša Pavičić, Member of the Management Board Gerhard Sattler Vukadinović, Member of the Management Board Igor Džajić, Member of the Management Board
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Redovna dionica IGH-R-A, ISIN HRIGH0RA0006 Uvrštena na službeno tržište Zagrebačke burze Matična država članica: Hrvatska
LEI oznaka: 74780000W0UQ8MF2FU71
HANFA ZAGREBAČKA BURZA HINA-OTS Miramarska 24b Ivana Lučića 2a [email protected] 10000 Zagreb 10000 Zagreb
Zagreb, 27. veljače 2026..
Predmet: Izjava Uprave o odgovornosti za sastavljanje konsolidiranih izvještaja Grupe Institut IGH, d.d.
Uprava Društva je dužna osigurati da nerevidirani financijski izvještaji Grupe za obračunsko razdoblje od siječnja do rujna 2025. godine budu sastavljeni u skladu sa Zakonom o računovodstvu (NN 78/15, 133/15, 120/16) i Međunarodnim standardima financijskog izvještavanja usvojenim od strane Europske unije, tako da daju istinitu i objektivnu sliku financijskog stanja, rezultata poslovanja, promjene kapitala i novčane tokove Grupe za to razdoblje.
Na temelju provedenih istraživanja, Uprava opravdano očekuje da Grupa ima odgovarajuća sredstva za nastavak poslovanja u doglednoj budućnosti. Sukladno tomu, Uprava je izradila financijske izvještaje pod pretpostavkom neograničenosti vremena poslovanja Grupe.
Pri izradi financijskih izvještaja Uprava je odgovorna:
- za odabir i potom dosljednu primjenu odgovarajućih računovodstvenih politika;
- za davanje razumnih i razboritih prosudbi i procjena;
- za primjenu važećih standarda financijskog izvještavanja i za objavu i objašnjenje u financijskim izvještajima svakog odstupanja koje je od materijalnog značaja; te
- izradu financijskih izvještaja uz pretpostavku o neograničenosti vremena poslovanja, osim ako je pretpostavka neprimjerena.
Uprava je odgovorna za vođenje ispravnih računovodstvenih evidencija, koje će u bilo koje doba s prihvatljivom točnošću odražavati financijski položaj i rezultate poslovanja Grupe, kao i njihovu usklađenost sa Zakonom o računovodstvu i Međunarodnim standardima financijskog izvještavanja koje je izdao Odbor za standarde financijskog izvještavanja. Uprava je također odgovorna za čuvanje imovine Grupe, pa stoga i za poduzimanje opravdanih mjera da bi se spriječile i otkrile prijevare i ostale nezakonitosti.
Potpisano u ime Uprave: Mariyan Tkach, predsjednik Uprave Bariša Pavičić, član Uprave Gerhard Sattler Vukadinović, član Uprave Igor Džajić, član Uprave
INSTITUT IGH, d.d.
Janka Rakuše 1 10000 Zagreb, Hrvatska
TEL: +385 (0)1 612 51 25 EMAIL: [email protected] WEB: www.igh.hr
Poslovna banka:
KentBank d.d. IBAN: HR48 4124 0031 1990 1793 2 SWIFT kod: KENBHR22
MB: 3750272 OIB: 79766124714
Mjerodavni sud:
Trgovački sud u Zagrebu registarski uložak s matičnim brojem (MBS) 080000959
Temeljni kapital:
14.814.630,00 €, uplaćen u cijelosti
Broj izdanih dionica: IGH 1.481.463 Nominalna vrijednost dionice 10 €
Uprava:
Mariyan Tkach, predsjednik Uprave Bariša Pavičić, član Uprave Gerhard Sattler Vukadinović, član Uprave Igor Džajić, član Uprave
Nadzorni odbor: Žarko Dešković, dipl.ing.građ. , predsjednik Nadzornog Odbora
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| Annex 1 | ICCUEDIC CENEDA | LDATA | |||
|---|---|---|---|---|---|
| ISSUER'S GENERA | L DATA | ||||
| Reporting period: | 1.1.2025 | to | 31.12.2025 | ı | |
| Year: | 2025 | ||||
| Quarter: | 4. | ||||
| Quarte | rly financial state | ments | |||
| egistration number (MB): | 03750272 | Issuer's h | ome Member State code: |
ļ | |
| Entity's registration number (MBS): | 080000959 | ||||
| Personal identification number (OIB): | 79766124714 | LEI: | 74780000W0UQ8MF2FU71 | ||
| Institution code: |
1461 | ||||
| Name of the issuer: | INSTITUT IGH d.d. | ||||
| Postcode and town: | 10000 | Zagreb | |||
| treet and house number: | Janka Rakuše 1 | ||||
| E-mail address: | [email protected] | ||||
| Web address: | http:/www.igh.hr | ||||
| Number of employees (end of the reporting |
311 | ||||
| Consolidated report: | KN (K | KN-not consolidated/KD-co | nsolidated) | ||
| Audited: | RN | (RN-not audited/RD-audit | ed) | ||
| Names of subsidiaries | s (according to IFRS): | Registered | d office: | MB: | |
| Bookkeeping firm: | (Yes/No) | (name of the | e bookkeeping firm) | ||
| Contact person: | (anly name and aurnam | ne of the contact person) | |||
| Telephone: | (only name and suman | ||||
| E-mail address: | |||||
| Audit firm: | (name of the audit firm) | 1 | |||
| Certified auditor: | (name and surname) | 1 |
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BALANCE SHEET
balance as at 31.12.2025.
| Submitter: INSTITUT IGH D.D. | in EUR | ||
|---|---|---|---|
| Item | ADP code |
Last day of the preceding business year |
At the reporting date of the current period |
| 1 | 2 | 3 | 4 |
| A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID | 001 | 0 | 0 |
| B) FIXED ASSETS (ADP 003+010+020+031+036) | 002 | 9.524.669 | 8.331.419 |
| I INTANGIBLE ASSETS (ADP 004 to 009) | 003 | 18.298 | 6.776 |
| 1 Research and development | 004 | 0 | 0 |
| 2 Concessions, patents, licences, trademarks, software and other | 005 | 13.883 | 4.534 |
| rights 3 Goodwill |
0 | ||
| 4 Advances for the purchase of intangible assets | 006 007 |
0 0 |
0 |
| 5 Intangible assets in preparation | 008 | 4.415 | 2.242 |
| 6 Other intangible assets | 009 | 0 | 0 |
| II TANGIBLE ASSETS (ADP 011 to 019) | 010 | 6.201.762 | 5.186.280 |
| 1 Land | 011 | 84.692 | 84.692 |
| 2 Buildings | 012 | 440.584 | 409.818 |
| 3 Plant and equipment | 013 | 4.930.037 | 3.894.052 |
| 4 Tools, working inventory and transportation assets | 014 | 548.060 | 413.348 |
| 5 Biological assets | 015 | 0 | 0 |
| 6 Advances for the purchase of tangible assets | 016 | 39.391 | 28.923 |
| 7 Tangible assets in preparation | 017 | 39.826 | 236.275 |
| 8 Other tangible assets | 018 | 40.424 | 40.424 |
| 9 Investment property | 019 | 78.748 | 78.748 |
| III FIXED FINANCIAL ASSETS (ADP 021 to 030) | 020 | 3.173.586 | 3.126.071 |
| 1 Investments in holdings (shares) of undertakings within the group | 021 | 1.053.043 | 1.053.043 |
| 2 Investments in other securities of undertakings within the group | 022 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 023 | 4.313 | 4.313 |
| 4. Investments in holdings (shares) of companies linked by virtue of participating interests |
024 | 1.990.842 | 1.990.842 |
| 5 Investment in other securities of companies linked by virtue of | 0 | 0 | |
| participating interests | 025 | ||
| 6 Loans, deposits etc. to companies linked by virtue of participating | 026 | 0 | 0 |
| interests 7 Investments in securities |
027 | 0 | 0 |
| 8 Loans, deposits, etc. given | 028 | 125.388 | 77.873 |
| 9 Other investments accounted for using the equity method | 029 | 0 | 0 |
| 10 Other fixed financial assets | 030 | 0 | 0 |
| IV RECEIVABLES (ADP 032 to 035) | 031 | 131.023 | 12.292 |
| 1 Receivables from undertakings within the group | 032 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating | |||
| interests | 033 | 0 | 0 |
| 3 Customer receivables | 034 | 130.722 | 11.991 |
| 4 Other receivables | 035 | 301 | 301 |
| V DEFERRED TAX ASSETS | 036 | 0 | 0 |
| C) CURRENT ASSETS (ADP 038+046+053+063) | 037 | 7.253.690 | 7.285.463 |
| I INVENTORIES (ADP 039 to 045) | 038 | 75.619 | 75.619 |
| 1 Raw materials and consumables | 039 | 0 | 0 |
| 2 Work in progress | 040 | 75.619 | 75.619 |
| 3 Finished goods | 041 | 0 | 0 |
| 4 Merchandise | 042 | 0 | 0 |
| 5 Advances for inventories | 043 | 0 | 0 |
| 6 Fixed assets held for sale | 044 | 0 | 0 |
| 7 Biological assets | 045 | 0 | 0 |
| II RECEIVABLES (ADP 047 to 052) | 046 | 3.164.547 | 4.256.468 |
| 1 Receivables from undertakings within the group 2 Receivables from companies linked by virtue of participating |
047 | 0 | 387.141 |
| interests | 048 | 688 | 688 |
| 3 Customer receivables | 049 | 2.143.396 | 2.251.643 |
| 4 Receivables from employees and members of the undertaking | 050 | 141.532 | 138.314 |
| 5 Receivables from government and other institutions | 051 | 118.444 | 416.560 |
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| 6 Other receivables 052 III CURRENT FINANCIAL ASSETS (ADP 054 to 062) 053 1 Investments in holdings (shares) of undertakings within the group 054 2 Investments in other securities of undertakings within the group 055 3 Loans, deposits, etc. to undertakings within the group 056 4 Investments in holdings (shares) of companies linked by virtue of 057 participating interests 5 Investment in other securities of companies linked by virtue of 058 participating interests 6 Loans, deposits etc. to companies linked by virtue of participating 059 interests 7 Investments in securities 060 8 Loans, deposits, etc. given 061 9 Other financial assets 062 IV CASH AT BANK AND IN HAND 063 D ) PREPAID EXPENSES AND ACCRUED INCOME 064 E) TOTAL ASSETS (ADP 001+002+037+064) 065 |
760.487 3.889.644 0 0 92.158 0 0 0 3.539 3.772.599 21.348 |
1.062.122 2.886.506 0 0 106.564 0 0 0 |
|---|---|---|
| 3.539 | ||
| 2.755.055 | ||
| 21.348 | ||
| 123.880 | 66.870 | |
| 2.005.741 | 2.254.107 | |
| 18.784.100 | 17.870.989 | |
| OFF-BALANCE SHEET ITEMS 066 |
0 | 0 |
| LIABILITIES | ||
| A) CAPITAL AND RESERVES (ADP 068 to 067 070+076+077+083+086+089) |
5.617.412 | 4.337.136 |
| I INITIAL (SUBSCRIBED) CAPITAL 068 |
14.814.630 | 14.814.630 |
| II CAPITAL RESERVES 069 |
-33.895 | -33.895 |
| III RESERVES FROM PROFIT (ADP 071+072-073+074+075) 070 |
-208.382 | -208.382 |
| 1 Legal reserves 071 |
0 | 0 |
| 2 Reserves for treasury shares 072 |
191.958 | 191.958 |
| 3 Treasury shares and holdings (deductible item) 073 |
-400.340 | -400.340 |
| 4 Statutory reserves 074 |
0 | 0 |
| 5 Other reserves 075 |
0 | 0 |
| IV REVALUATION RESERVES 076 |
1.422.588 | 1.113.698 |
| V FAIR VALUE RESERVES AND OTHER (ADP 078 to 082) 077 |
193.674 | 191.584 |
| 1 Financial assets at fair value through other comprehensive income 078 (i.e. available for sale) |
133.711 | 133.711 |
| 2 Cash flow hedge - effective portion 079 |
0 | 0 |
| 3 Hedge of a net investment in a foreign operation - effective portion 080 |
0 | 0 |
| 4 Other fair value reserves 081 |
0 | 0 |
| 5 Exchange differences arising from the translation of foreign 082 operations (consolidation) |
59.963 | 57.873 |
| VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084- 083 085) |
-11.810.386 | -10.788.071 |
| 1 Retained profit 084 |
0 | 0 |
| 2 Loss brought forward 085 |
11.810.386 | 10.788.071 |
| VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088) 086 |
1.239.183 | -752.428 |
| 1 Profit for the business year 087 |
1.239.183 | 0 |
| 2 Loss for the business year 088 |
0 | 752.428 |
| VIII MINORITY (NON-CONTROLLING) INTEREST 089 |
0 | 0 |
| B) PROVISIONS (ADP 091 to 096) 090 |
324.272 | 280.871 |
| 1 Provisions for pensions, termination benefits and similar obligations 091 |
78.859 | 78.859 |
| 2 Provisions for tax liabilities 092 |
0 | 0 |
| 3 Provisions for ongoing legal cases 093 |
245.413 | 202.012 |
| 4 Provisions for renewal of natural resources 094 |
0 | 0 |
| 5 Provisions for warranty obligations 095 |
0 | 0 |
| 6 Other provisions 096 |
0 | 0 |
| C) LONG-TERM LIABILITIES (ADP 098 to 108) 097 |
2.549.393 | 2.617.262 |
| 1 Liabilities to undertakings within the group 098 |
0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group 099 |
0 | 0 |
| 3 Liabilities to companies linked by virtue of participating interests 100 |
0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of 101 |
0 | 0 |
| participating interests 5 Liabilities for loans, deposits etc. 102 |
2.231.719 | 2.367.393 |
| 6 Liabilities to banks and other financial institutions 103 |
0 | 0 |
| 7 Liabilities for advance payments 104 |
0 | 0 |
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| 8 Liabilities to suppliers | 105 | 0 | 0 |
|---|---|---|---|
| 9 Liabilities for securities | 106 | 0 | 0 |
| 10 Other long-term liabilities | 107 | 0 | 0 |
| 11 Deferred tax liability | 108 | 317.674 | 249.869 |
| D) SHORT-TERM LIABILITIES (ADP 110 to 123) | 109 | 9.758.631 | 10.282.501 |
| 1 Liabilities to undertakings within the group | 110 | 30.041 | 9.051 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 111 | 208.784 | 239.948 |
| 3 Liabilities to companies linked by virtue of participating interests | 112 | 413.840 | 411.005 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests |
113 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | 114 | 1.968.700 | 1.761.938 |
| 6 Liabilities to banks and other financial institutions | 115 | 0 | 0 |
| 7 Liabilities for advance payments | 116 | 776.494 | 675.268 |
| 8 Liabilities to suppliers | 117 | 3.897.723 | 5.399.849 |
| 9 Liabilities for securities | 118 | 0 | 0 |
| 10 Liabilities to employees | 119 | 721.505 | 575.253 |
| 11 Taxes, contributions and similar liabilities | 120 | 1.411.022 | 916.332 |
| 12 Liabilities arising from the share in the result | 121 | 0 | 0 |
| 13 Liabilities arising from fixed assets held for sale | 122 | 0 | 0 |
| 14 Other short-term liabilities | 123 | 330.522 | 293.857 |
| E) ACCRUALS AND DEFERRED INCOME | 124 | 534.392 | 353.219 |
| F) TOTAL – LIABILITIES (ADP 067+090+097+109+124) | 125 | 18.784.100 | 17.870.989 |
| G) OFF-BALANCE SHEET ITEMS | 126 | 0 | 0 |
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in EUR
for the period 01.01.2025 to 31.12.2025 STATEMENT OF PROFIT OR LOSS
| Submitter: INSTITUT IGH D.D. | |||||||
|---|---|---|---|---|---|---|---|
| Item | ADP | Same period of the previous year | Current period | ||||
| code | Cumulative | Quarter | Cumulative | Quarter | |||
| 1 | 2 | 3 | 4 | 5 | 6 | ||
| I OPERATING INCOME (ADP 002 to 006) | 001 | 20.420.114 | 5.132.148 | 17.649.116 | 5.396.506 | ||
| 1 Income from sales with undertakings within the group | 002 | 796 | 199 | 796 | 199 | ||
| 2 Income from sales (outside group) | 003 | 17.432.577 | 4.181.514 | 15.955.590 | 4.238.862 | ||
| 3 Income from the use of own products, goods and services | 004 | 0 | 0 | 0 | 0 | ||
| 4 Other operating income with undertakings within the group | 005 | 24.126 | 19.152 | 11.152 | 11.152 | ||
| 5 Other operating income (outside the group) | 006 | 2.962.615 | 931.283 | 1.681.578 | 1.146.293 | ||
| II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) | 007 | 18.910.314 | 4.496.424 | 18.560.590 | 4.869.468 | ||
| 1 Changes in inventories of work in progress and finished goods | 008 | 0 | 0 | 0 | 0 | ||
| 2 Material costs (ADP 010 to 012) | 009 | 5.190.972 | 1.227.502 | 5.582.568 | 1.568.737 | ||
| a) Costs of raw materials and consumables | 010 | 647.937 | 185.940 | 630.282 | 166.417 | ||
| b) Costs of goods sold | 011 | 0 | 0 | 0 | 0 | ||
| c) Other external costs | 012 | 4.543.035 | 1.041.562 | 4.952.286 | 1.402.320 | ||
| 3 Staff costs (ADP 014 to 016) | 013 | 10.749.567 | 2.664.914 | 9.851.015 | 2.375.721 | ||
| a) Net salaries and wages | 014 | 6.819.829 | 1.695.712 | 6.268.320 | 1.526.860 | ||
| b) Tax and contributions from salary costs | 015 | 2.625.793 | 650.228 | 2.383.940 | 563.537 | ||
| c) Contributions on salaries 4 Depreciation |
016 | 1.303.945 | 318.974 | 1.198.755 | 285.324 | ||
| 5 Other costs | 017 018 |
2.029.349 713.434 |
400.149 184.494 |
2.095.193 665.961 |
505.905 91.491 |
||
| 6 Value adjustments (ADP 020+021) | 019 | 202.803 | 8.946 | 52.100 | 21.124 | ||
| a) fixed assets other than financial assets | 020 | 0 | 0 | 0 | 0 | ||
| b) current assets other than financial assets | 021 | 202.803 | 8.946 | 52.100 | 21.124 | ||
| 7 Provisions (ADP 023 to 028) | 022 | 1.490 | 0 | 306.490 | 306.490 | ||
| a) Provisions for pensions, termination benefits and similar | 023 | 1.490 | 0 | 306.490 | 306.490 | ||
| obligations b) Provisions for tax liabilities | 024 | 0 | 0 | 0 | 0 | ||
| c) Provisions for ongoing legal cases | 025 | 0 | 0 | 0 | 0 | ||
| d) Provisions for renewal of natural resources | 026 | 0 | 0 | 0 | 0 | ||
| e) Provisions for warranty obligations | 027 | 0 | 0 | 0 | 0 | ||
| f) Other provisions | 028 | 0 | 0 | 0 | 0 | ||
| 8 Other operating expenses | 029 | 22.699 | 10.419 | 7.263 | 0 | ||
| III FINANCIAL INCOME (ADP 031 to 040) | 030 | 89.692 | 45.899 | 458.661 | 424.098 | ||
| 1 Income from investments in holdings (shares) of undertakings within the group |
031 | 0 | 0 | 0 | 0 | ||
| 2 Income from investments in holdings (shares) of companies linked | |||||||
| by virtue of participating interests | 032 | 0 | 0 | 0 | 0 | ||
| 3 Income from other long-term financial investment and loans granted | |||||||
| to undertakings within the group | 033 | 0 | 0 | 0 | 0 | ||
| 4 Other interest income from operations with undertakings within the | 034 | 0 | 0 | 385.595 | 385.595 | ||
| group | |||||||
| 5 Exchange rate differences and other financial income from | 035 | 18.094 | 17 | 0 | 0 | ||
| operations with undertakings within the group 6 Income from other long-term financial investments and loans |
036 | 0 | 0 | 24.175 | 22.917 | ||
| 7 Other interest income | 037 | 756 | 337 | 478 | 51 | ||
| 8 Exchange rate differences and other financial income | 038 | 40.413 | 38.920 | 0 | 0 | ||
| 9 Unrealised gains (income) from financial assets | 039 | 0 | 0 | 0 | 0 | ||
| 10 Other financial income | 040 | 30.429 | 6.625 | 48.413 | 15.535 | ||
| IV FINANCIAL EXPENSES (ADP 042 to 048) | 041 | 484.926 | 298.721 | 367.420 | 141.149 | ||
| 1 Interest expenses and similar expenses with undertakings within the | |||||||
| group | 042 | 0 | 0 | 0 | 0 | ||
| 2 Exchange rate differences and other expenses from operations with | 043 | 0 | 109.236 | 0 | 0 | ||
| undertakings within the group | |||||||
| 3 Interest expenses and similar expenses 4 Exchange rate differences and other expenses |
044 045 |
239.223 129.632 |
91.472 96.944 |
235.050 41.935 |
53.078 5.395 |
||
| 5 Unrealised losses (expenses) from financial assets | 046 | 0 | 0 | 0 | 0 | ||
| 6 Value adjustments of financial assets (net) | 047 | 0 | 0 | 0 | 0 | ||
| 7 Other financial expenses | 048 | 116.071 | 1.069 | 90.435 | 82.676 | ||
| V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE | |||||||
| OF PARTICIPATING INTERESTS | 049 | 0 | 0 | 0 | |||
| VI SHARE IN PROFIT FROM JOINT VENTURES | 050 | 0 | 0 | 0 | 0 | ||
| VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF | 051 | 0 | 0 | 0 | 0 | ||
| PARTICIPATING INTEREST | |||||||
| VIII SHARE IN LOSS OF JOINT VENTURES IX TOTAL INCOME (ADP 001+030+049 +050) |
052 053 |
0 20.509.806 |
0 5.178.047 |
0 18.107.777 |
0 5.820.604 |
||
| X TOTAL EXPENDITURE (ADP 007+041+051 + 052) | 054 | 19.395.240 | 4.795.145 | 18.928.010 | 5.010.617 | ||
| XI PRE-TAX PROFIT OR LOSS (ADP 053-054) | 055 | 1.114.566 | 382.902 | -820.233 | 809.987 | ||
| 1 Pre-tax profit (ADP 053-054) | 056 | 1.114.566 | 382.902 | 0 | 809.987 | ||
| 2 Pre-tax loss (ADP 054-053) | 057 | 0 | 0 | -820.233 | 0 | ||
{9}------------------------------------------------
| XII INCOME TAX | 058 | -124.617 | -125.322 | -67.805 | -67.805 |
|---|---|---|---|---|---|
| XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) | 059 | 1.239.183 | 508.224 | -752.428 | 877.792 |
| 1 Profit for the period (ADP 055-059) | 060 | 1.239.183 | 508.224 | 0 | 877.792 |
| 2 Loss for the period (ADP 059-055) | 061 | 0 | 0 | -752.428 | 0 |
| DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) | |||||
| XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS | 062 | 0 | 0 | 0 | 0 |
| (ADP 063-064) | |||||
| 1 Pre-tax profit from discontinued operations | 063 | 0 | 0 | 0 | 0 |
| 2 Pre-tax loss on discontinued operations XV INCOME TAX OF DISCONTINUED OPERATIONS |
064 065 |
0 0 |
0 0 |
0 0 |
0 0 |
| 1 Discontinued operations profit for the period (ADP 062-065) | 066 | ||||
| 2 Discontinued operations loss for the period (ADP 065-062) | 067 | ||||
| TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) | |||||
| XVI PRE-TAX PROFIT OR LOSS (ADP 055-+062) | 068 | ||||
| 1 Pre-tax profit (ADP 068) | 069 | 0 | 0 | 0 | 0 |
| 2 Pre-tax loss (ADP 068) | 070 | 0 | 0 | 0 | 0 |
| XVII INCOME TAX (ADP 058+065) | 071 | ||||
| XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071) | 072 | ||||
| 1 Profit for the period (ADP 068-071) | 073 | ||||
| 2 Loss for the period (ADP 071-068) | 074 | ||||
| APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements) | |||||
| XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077) | 075 | 0 | 0 | 0 | 0 |
| 1 Attributable to owners of the parent | 076 | 0 | 0 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) |
077 | 0 | 0 | 0 | 0 |
| I PROFIT OR LOSS FOR THE PERIOD | 078 | 0 | 0 | 0 | 0 |
| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX | |||||
| (ADP 80+ 87) | 079 | 0 | 0 | 0 | 0 |
| III Items that will not be reclassified to profit or loss (ADP 081 to 085) | 080 | 0 | 0 | 0 | 0 |
| 1 Changes in revaluation reserves of fixed tangible and intangible assets |
081 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of equity instruments | 082 | 0 | 0 | 0 | 0 |
| at fair value through other comprehensive income 3 Fair value changes of financial liabilities at fair value through |
|||||
| statement of profit or loss, attributable to changes in their credit risk | 083 | 0 | 0 | 0 | 0 |
| 4 Actuarial gains/losses on the defined benefit obligation | 084 | 0 | 0 | 0 | 0 |
| 5 Other items that will not be reclassified | 085 | 0 | 0 | 0 | 0 |
| 6 Income tax relating to items that will not be reclassified | 086 | 0 | 0 | 0 | 0 |
| IV Items that may be reclassified to profit or loss (ADP 088 to 095) | 087 | 0 | 0 | 0 | 0 |
| 1 Exchange rate differences from translation of foreign operations | 088 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of debt securities at | 089 | 0 | 0 | 0 | 0 |
| fair value through other comprehensive income | |||||
| 3 Profit or loss arising from effective cash flow hedging | 090 | 0 | 0 | 0 | 0 |
| 4 Profit or loss arising from effective hedge of a net investment in a foreign operation |
091 | 0 | 0 | 0 | 0 |
| 5 Share in other comprehensive income/loss of companies linked by | 092 | 0 | 0 | 0 | 0 |
| virtue of participating interests | |||||
| 6 Changes in fair value of the time value of option | 093 | 0 | 0 | 0 | 0 |
| 7 Changes in fair value of forward elements of forward contracts | 094 | 0 | 0 | 0 | 0 |
| 8 Other items that may be reclassified to profit or loss | 095 | 0 | 0 | 0 | 0 |
| 9 Income tax relating to items that may be reclassified to profit or loss | 096 | 0 | 0 | 0 | 0 |
| V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087- 086 - 096) |
097 | 0 | 0 | 0 | 0 |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 078+097) |
098 | 0 | 0 | 0 | 0 |
| APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) | |||||
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP | |||||
| 100+101) | 099 | 0 | 0 | 0 | 0 |
| 1 Attributable to owners of the parent | 100 | 0 | 0 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest | 101 | 0 | 0 | 0 | 0 |
{10}------------------------------------------------
STATEMENT OF CASH FLOWS - indirect method
for the period 01.01.2025 to 31.12.2025
in EUR
| in EUR | |||
|---|---|---|---|
| Submitter: INSTITUT IGH D.D. Item |
ADP code |
Same period of the previous year |
Current period |
| 1 | 2 | 3 | 4 |
| Cash flow from operating activities | |||
| 1 Pre-tax profit | 001 | 1.114.566 | -820.233 |
| 2 Adjustments (ADP 003 to 010): | 002 | 1.537.092 | 1.646.627 |
| a) Depreciation | 003 | 2.029.349 | 2.095.193 |
| b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets |
004 | 928.135 | 0 |
| c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets |
005 | 0 | 0 |
| d) Interest and dividend income | 006 | -89.692 | 0 |
| e) Interest expenses | 007 | 484.926 | 0 |
| f) Provisions | 008 | -691.427 | 263.089 |
| g) Exchange rate differences (unrealised) | 009 | 0 | 0 |
| h) Other adjustments for non-cash transactions and unrealised gains and losses |
010 | -1.124.199 | -711.655 |
| I Cash flow increase or decrease before changes in working capital (ADP 001+002) |
011 | 2.651.658 | 826.394 |
| 3 Changes in the working capital (ADP 013 to 016) | 012 | -1.046.120 | -496.403 |
| a) Increase or decrease in short-term liabilities | 013 | 1.521.006 | |
| b) Increase or decrease in short-term receivables | 014 | 49.966 | -973.190 |
| c) Increase or decrease in inventories | 015 | 0 | 2.133.865 |
| d) Other increase or decrease in working capital | 016 | -2.617.092 | -1.657.078 |
| II Cash from operations (ADP 011+012) | 017 | 1.605.538 | 329.991 |
| 4 Interest paid | 018 | 0 | 0 |
| 5 Income tax paid | 019 | 0 | 0 |
| A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) | 020 | 1.605.538 | 329.991 |
| Cash flow from investment activities | |||
| 1 Cash receipts from sales of fixed tangible and intangible assets | 021 | 0 | 0 |
| 2 Cash receipts from sales of financial instruments | 022 | 0 | 0 |
| 3 Interest received | 023 | 0 | 0 |
| 4 Dividends received | 024 | 0 | 0 |
| 5 Cash receipts from repayment of loans and deposits | 025 | 0 | 0 |
| 6 Other cash receipts from investment activities | 026 | 0 | 0 |
| III Total cash receipts from investment activities (ADP 021 to 026) | 027 | 0 | 0 |
| 1 Cash payments for the purchase of fixed tangible and intangible assets | 028 | 0 | 0 |
| 2 Cash payments for the acquisition of financial instruments | 029 | 0 | 0 |
| 3 Cash payments for loans and deposits for the period | 030 | 0 | 0 |
| 4 Acquisition of a subsidiary, net of cash acquired | 031 | 0 | 0 |
| 5 Other cash payments from investment activities | 032 | 0 | 0 |
| IV Total cash payments from investment activities (ADP 028 to 032) | 033 | 0 | 0 |
| B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) | 034 | 0 | 0 |
| Cash flow from financing activities | |||
| 1 Cash receipts from the increase in initial (subscribed) capital | 035 | 0 | 0 |
| 2 Cash receipts from the issue of equity financial instruments and debt | |||
| financial instruments | 036 | 0 | 0 |
| 3 Cash receipts from credit principals, loans and other borrowings | 037 | 0 | 1.050.654 |
| 4 Other cash receipts from financing activities | 038 | 0 | 0 |
| V Total cash receipts from financing activities (ADP 035 to 038) | 039 | 0 | 1.050.654 |
{11}------------------------------------------------
| 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments |
040 | -283.321 | 0 |
|---|---|---|---|
| 2 Cash payments for dividends | 041 | 0 | 0 |
| 3 Cash payments for finance lease | 042 | -1.607.886 | -1.437.655 |
| 4 Cash payments for the redemption of treasury shares and decrease in initial (subscribed) capital |
043 | 0 | 0 |
| 5 Other cash payments from financing activities | 044 | 0 | 0 |
| VI Total cash payments from financing activities (ADP 040 to 044) | 045 | -1.891.207 | -1.437.655 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045) | 046 | -1.891.207 | -387.001 |
| 1 Unrealised exchange rate differences in respect of cash and cash equivalents |
047 | 0 | 0 |
| D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 020+034+046+047) |
048 | -285.669 | -57.010 |
| E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD |
049 | 409.549 | 123.880 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD(ADP 048+049) |
050 | 123.880 | 66.870 |
{12}------------------------------------------------
STATEMENT OF CASH FLOWS - direct method
for the period __.__.____ to __.__.____
in EUR
| Submitter: Item 1 Cash flow from operating activities 1 Cash receipts from customers 2 Cash receipts from royalties, fees, commissions and other revenue 3 Cash receipts from insurance premiums 4 Cash receipts from tax refund 5 Other cash receipts from operating activities I Total cash receipts from operating activities (ADP 001 to 005) |
ADP code 2 |
Same period of the previous year |
Current period |
|---|---|---|---|
| 3 | 4 | ||
| 001 | 0 | 0 | |
| 002 | 0 | 0 | |
| 003 | 0 | 0 | |
| 004 | 0 | 0 | |
| 005 | 0 | 0 | |
| 006 | 0 | 0 | |
| 1 Cash payments to suppliers | 007 | 0 | 0 |
| 2 Cash payments to employees | 008 | 0 | 0 |
| 3 Cash payments for insurance premiums | 009 | 0 | 0 |
| 4 Interest paid | 010 | 0 | 0 |
| 5 Income tax paid | 011 | 0 | 0 |
| 6 Other cash payments from operating activities | 012 | 0 | 0 |
| II Total cash payments from operating activities (ADP 007 to 012) | 013 | 0 | 0 |
| A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 006 + 013) | 014 | 0 | 0 |
| Cash flow from investment activities | |||
| 1 Cash receipts from sales of fixed tangible and intangible assets | 015 | 0 | 0 |
| 2 Cash receipts from sales of financial instruments | |||
| 016 | 0 | 0 | |
| 3 Interest received | 017 | 0 | 0 |
| 4 Dividends received | 018 | 0 | 0 |
| 5 Cash receipts from the repayment of loans and deposits | 019 | 0 | 0 |
| 6 Other cash receipts from investment activities | 020 | 0 | 0 |
| III Total cash receipts from investment activities (ADP 015 to 020) | 021 | 0 | 0 |
| 1 Cash payments for the purchase of fixed tangible and intangible assets |
022 | 0 | 0 |
| 2 Cash payments for the acquisition of financial instruments | 023 | 0 | 0 |
| 3 Cash payments for loans and deposits | 024 | 0 | 0 |
| 4 Acquisition of a subsidiary, net of cash acquired | 025 | 0 | 0 |
| 5 Other cash payments from investment activities | 026 | 0 | 0 |
| IV Total cash payments from investment activities (ADP 022 to 026) | 027 | 0 | 0 |
| B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 021 + 027) | 028 | 0 | 0 |
| Cash flow from financing activities | |||
| 1 Cash receipts from the increase in initial (subscribed) capital | 029 | 0 | 0 |
| 2 Cash receipts the from issue of equity financial instruments and debt financial instruments |
030 | 0 | 0 |
| 3 Cash receipts from credit principals, loans and other borrowings | 031 | 0 | 0 |
| 4 Other cash receipts from financing activities | 032 | 0 | 0 |
| V Total cash receipts from financing activities (ADP 029 to 032) | 033 | 0 | 0 |
| 1 Cash payments for the repayment of credit principals, loans andother borrowings and debt financial instruments |
034 | 0 | 0 |
| 2 Cash payments for dividends | 035 | 0 | 0 |
| 3 Cash payments for finance lease | 036 | 0 | 0 |
| 4 Cash payments for the redemption of treasury shares and decrease in | 037 | 0 | 0 |
| initial (subscribed) capital | |||
| 5 Other cash payments from financing activities | 038 | 0 | 0 |
| VI Total cash payments from financing activities (ADP 034 to 038) | 039 | 0 | 0 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 033 +039) | 040 | 0 | 0 |
| 1 Unrealised exchange rate differences in respect of cash and cash equivalents |
041 | 0 | 0 |
| D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 014 + 028 + | 042 | 0 | 0 |
| 040 + 041) E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE |
|||
| PERIOD | 043 | 0 | 0 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD (042+043) |
044 | 0 | 0 |
{13}------------------------------------------------
STATEMENT OF CHANGES IN EQUITY
| for the period from 1.1.2025 to | in EUR | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Attributable to ov | mers of the parent | ||||||||||||||||||
| Treasury shares and | Fair value of financial | Total capital and | |||||||||||||||||
| ltem . | ADP code |
Initial (subscribed) capital |
Reserves for treasury shares |
holdings (deductible item) | Statutory reserves | Revaluation reserves | comprehensive | Cash flow hedge - effective portion |
investment in a foreign operation - |
Other fair value reserves | differences from translation of foreign |
Retained profit / loss brought forward |
Profit/loss for the business year |
Total attributable to owners of the parent |
controlling) interest |
||||
| income (available for sale) | effective portion | ||||||||||||||||||
| 1 | 9 | 14 | 15 | 16 | 17 | 18 (3 to 6 - 7 | 19 | ||||||||||||
| Previous period | + 8 to 17) | 25 (15 11) | |||||||||||||||||
| 1 Balance on the first day of the previous business year | 01 | 14.814.630 | -33.895 | 0 | 191.958 | 400.340 | 0 | 0 | 1.705.824 | 133.711 | 0 0 | -39.171 | -17.174.719 | 6.083.780 | 5.281.778 | 0 | 5.281.77 | ||
| 2 Changes in accounting policies 3 Correction of errors | 02 03 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) | 04 | 14.814.630 | -33.895 | 191,958 | 400.340 | 0 | 1.705.824 | 133,711 | -39.171 | -17.174.719 | 6.083.780 | 5.281.778 | 5.281.77 | ||||||
| 5 Profitloss of the period | 14.814.030 | -33.895 | U | 191.958 | 400.340 | · | U | 1.705.824 | 133.711 | 0 | -39.171 | -17.174.719 | Ü | 1.239.18 | |||||
| 6 Exchange rate differences from translation of foreign operations | 05 06 |
) 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 99.134 | 1 0 | 1.239.183 | 1,239,183 99,134 |
0 | 1,239,18 | |||||
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 07 | 0 | 0 | 0 | 0 | 0 | 0 | -283.236 | 0 | 0 0 | 0 ( | -719.447 | -1.002.683 | 0 | -1.002.68 | ||||
| 8 Gains or losses from subsequent measurement of financial assets at fair value | |||||||||||||||||||
| 8 Gains or losses from subsequent measurement of financial assets at fair value through other comprehensive income (available for sale) |
08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | 0 | 0 | 0 | |||
| 9 Profit or loss arising from effective cash flow hedge | 09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||||
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 10 | c | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | 0 | 0 | ||||||
| 11 Share in other comprehensive income/loss of companies linked by virtue of | |||||||||||||||||||
| participating interests | 11 | C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 1 | 0 0 | 0 | 0 | 0 | 0 | ||
| 12 Actuarial gains/losses on the defined benefit obligation | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | ||||
| 13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equity | 13 14 |
) 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | ||||||||||
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy | 15 | • | • | ||||||||||||||||
| settlement procedure or from the reinvestment of profit) | 15 | " | 1 | · | 0 | 0 | 0 | 0 | 1 | 1 ' | 1 | 1 " | 0 | 0 | |||||
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure |
16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| l | 1 | 1 | 1 | 1 | 1 | ||||||||||||||
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| 18 Redemption of treasury shares/holdings 19 Payments from members/shareholders |
18 19 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| 20 Payment of share in profit/dividend | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | |||||
| 21 Other distributions and payments to members/shareholders | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| 22 Transfer to reserves according to the annual schedule 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 22 23 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 6.083.780 | -6.083.780 | 0 | 0 | |||
| 24 Balance on the last day of the previous business year reporting period (ADP 04 | 14 814 630 | .33.895 | 0 | 191,958 | 400 340 | 0 | 0 | 1 422 588 | 133.711 | 0 0 | 59.963 | -11.810.386 | 1.239.183 | 5.617.412 | 0 | 5.617.41 | |||
| to 23) APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by underta | v up financial statement | ts in accordance with th | e IFRS) | 1 | |||||||||||||||
| I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX | 1 | ĺ | |||||||||||||||||
| (ADP 06 to 14) | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -283.236 | 0 | 0 | ' | 99.134 | -719.447 | 0 | -903.549 | 0 | -903.54 | |
| II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) | 26 | C | 0 | 0 | 0 | 0 | 0 | 0 | -283.236 | 0 | 0 | 1 | 99.134 | -719.447 | 1.239.183 | 335.634 | 0 | 335.63 | |
| III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) Current period | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.083.780 | -6.083.780 | 0 | 0 | |||
| 1 Balance on the first day of the current business year | 28 | 14.814.630 | -33.895 | 191.958 | 400.340 | 0 | 1.422.588 | 133.711 | 0 0 | 59.963 | -11.810.386 | 1.239.183 | 5.617.412 | 0 | 5.617.41 | ||||
| 2 Changes in accounting policies | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| 3 Correction of errors | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | 0 | 0 | 0 | |||
| 4 Balance on the first day of the current business year (restated) (AOP 28 to 30) | 31 | 14.814.630 | -33.895 | 0 | 191.958 | 400.340 | 0 | 0 | 1.422.588 | 133.711 | 0 | 1 | 59.963 | -11.810.386 | 1.239.183 | 5.617.412 | 0 | 5.617.41 | |
| 5 Profit/loss of the period 6 Exchange rate differences from translation of foreign operations |
32 33 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 -2.090 | 0 | -752.428 | -752.428 -2.090 |
0 | -752.42 -2.09 |
||||
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 34 | -308 890 | -2.090 | 308 890 | 12.050 | -2.05 | |||||||||||||
| 8 Gains or losses from subsequent measurement of financial assets at fair value | U | u | · | U | -308.890 | u | 0 0 | 308.890 | , , | , , | |||||||||
| through other comprehensive income (available for sale) | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||||
| 9 Profit or loss arising from effective cash flow hedge | 36 | 0 | . 0 | 0 | 0 | 0 | 0 | ) c | 0 | 0 0 | 0 | 0 | 0 | 0 | 0 | ||||
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 37 | C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | 0 | 0 | |||||
| 11 Share in other comprehensive income/loss of companies linked by virtue of | 38 | - | |||||||||||||||||
| participating interests 12 Actuarial gains/losses on the defined benefit obligation | 38 | . 0 | 0 | 0 | 0 | 0 | 0 0 | 1 0 | 0 | 0 | |||||||||
| 13 Other changes in equity unrelated to owners | 40 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | -525.758 | -525.758 | 0 | -525.75 | |||||
| 14 Tax on transactions recognised directly in equity | 41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | ||||
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy settlement procedure or from the reinvestment of profit) |
42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | 0 | 0 | 0 | |||
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure | 43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 44 | l . | - | - | _ | - | 1 | ||||||||||||
| 17 Decrease in Initial (subscribed) capital arising from the reinvestment of profit 18 Redemption of treasury shares/holdings | 44 | 0 | 0 | 0 | 0 | 1 . | 0 | 0 | 1 0 | 0 | 0 | 0 | |||||||
| 19 Payments from members/shareholders | 46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 | 0 | ||||||||
| 20 Payment of share in profit/dividend | 47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 0 | |||
| 21 Other distributions and payments to members/shareholders 22 Carryforward per annual plane |
48 49 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 1.239.183 | -1.239.183 | 0 | 0 | |||
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 0 0 | 0 0 | 0 | 0 | 0 | |||||
| 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) | 14.814.630 | -33.895 | 0 | 191.958 | 400.340 | 0 | 0 | 1.113.698 | 133.711 | 0 | 1 | 57.873 | -10.788.071 | -752.428 | 4.337.136 | 0 | 4.337.13 | ||
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by underta | akings that draw | v up financial statement | s in accordance with th | e IFRS) | 1 | ||||||||||||||
| I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF TAX (ADP 33 to 41) |
52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -308.890 | 0 | 0 0 | -2.090 | -216.868 | 0 | -527.848 | 0 | -527.84 | ||
| II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32 do | 53 | 0 | 0 | 0 | 0 | 0 | 0 | -308.890 | 0 | 0 | -2.090 | -216.868 | -752.428 | -1.280.276 | 0 | -1.280.27 | |||
| 52) III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED | 54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 | 1.239.183 | -1.239.183 | 0 | |||||
| DIRECTLY IN EQUITY (ADP 42 to 50) | , | 1.239.103 | -1.239.103 | · | ٠ |