Statement Of Cash Flows [Abstract]

Benefit Systems S.A. - Filing #6065729

Concept	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2022-12-31
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)	- PLN	449 630 PLN	- PLN	- PLN	- PLN	449 630 PLN	5 029 PLN	454 659 PLN	—	444 873 PLN	- PLN	—	439 645 PLN	5 228 PLN	439 645 PLN	- PLN	- PLN	- PLN	—
Adjustments to reconcile profit (loss) [abstract]
Adjustments for decrease (increase) in inventories	—	—	—	—	—	—	—	1 265 PLN	—	1 539 PLN	—	—	—	—	—	—	—	—	—
Adjustments for depreciation and amortisation expense	—	—	—	—	—	—	—	353 001 PLN	—	287 474 PLN	—	—	—	—	—	—	—	—	—
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	—	—	—	—	—	—	—	12 228 PLN	—	7 422 PLN	—	—	—	—	—	—	—	—	—
Adjustments for provisions	—	—	—	—	—	—	—	951,000 PLN	—	322,000 PLN	—	—	—	—	—	—	—	—	—
Adjustments for unrealised foreign exchange losses (gains)	—	—	—	—	—	—	—	1 503 PLN	—	33 760 PLN	—	—	—	—	—	—	—	—	—
Adjustments for share-based payments	—	—	—	—	—	—	—	86 791 PLN	—	6 279 PLN	—	—	—	—	—	—	—	—	—
Adjustments for fair value losses (gains)	—	—	—	—	—	—	—	712,000 PLN	—	917,000 PLN	—	—	—	—	—	—	—	—	—
Adjustments for undistributed profits of associates	—	—	—	—	—	—	—	709,000 PLN	—	662,000 PLN	—	—	—	—	—	—	—	—	—
Adjustments for losses (gains) on disposal of non-current assets	—	—	—	—	—	—	—	3 890 PLN	—	2 599 PLN	—	—	—	—	—	—	—	—	—
Other adjustments to reconcile profit (loss)	—	—	—	—	—	—	—	86,000 PLN	—	2 098 PLN	—	—	—	—	—	—	—	—	—
Adjustments to reconcile profit (loss)	—	—	—	—	—	—	—	494 235 PLN	—	298 051 PLN	—	—	—	—	—	—	—	—	—
Cash flows from (used in) operations	—	—	—	—	—	—	—	1 094 557 PLN	—	851 460 PLN	—	—	—	—	—	—	—	—	—
Income taxes paid (refund), classified as operating activities	—	—	—	—	—	—	—	132 219 PLN	—	21 003 PLN	—	—	—	—	—	—	—	—	—
Cash flows from (used in) operating activities	—	—	—	—	—	—	—	962 338 PLN	—	830 457 PLN	—	—	—	—	—	—	—	—	—
Cash flows from (used in) investing activities [abstract]
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities	—	—	—	—	—	—	—	185 311 PLN	—	124 978 PLN	—	—	—	—	—	—	—	—	—
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities	—	—	—	—	—	—	—	40 584 PLN	—	- PLN	—	—	—	—	—	—	—	—	—
Proceeds from sales of property, plant and equipment, classified as investing activities	—	—	—	—	—	—	—	- PLN	—	12 960 PLN	—	—	—	—	—	—	—	—	—
Purchase of property, plant and equipment, classified as investing activities	—	—	—	—	—	—	—	256 319 PLN	—	115 308 PLN	—	—	—	—	—	—	—	—	—
Purchase of intangible assets, classified as investing activities	—	—	—	—	—	—	—	61 965 PLN	—	43 115 PLN	—	—	—	—	—	—	—	—	—
Cash advances and loans made to other parties, classified as investing activities	—	—	—	—	—	—	—	12 796 PLN	—	6 873 PLN	—	—	—	—	—	—	—	—	—
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities	—	—	—	—	—	—	—	3 656 PLN	—	2 146 PLN	—	—	—	—	—	—	—	—	—
Dividends received, classified as investing activities	—	—	—	—	—	—	—	620,000 PLN	—	- PLN	—	—	—	—	—	—	—	—	—
Interest received, classified as investing activities	—	—	—	—	—	—	—	15 645 PLN	—	12 902 PLN	—	—	—	—	—	—	—	—	—
Cash flows from (used in) investing activities	—	—	—	—	—	—	—	537 054 PLN	—	262 216 PLN	—	—	—	—	—	—	—	—	—
Cash flows from (used in) financing activities [abstract]
Payments from changes in ownership interests in subsidiaries that do not result in loss of control	—	—	—	—	—	—	—	9 953 PLN	—	6 267 PLN	—	—	—	—	—	—	—	—	—
Proceeds from issuing shares	—	—	—	—	—	—	—	23 107 PLN	—	18 612 PLN	—	—	—	—	—	—	—	—	—
Proceeds from borrowings, classified as financing activities	—	—	—	—	—	—	—	115 700 PLN	—	- PLN	—	—	—	—	—	—	—	—	—
Repayments of borrowings, classified as financing activities	—	—	—	—	—	—	—	35 140 PLN	—	28 167 PLN	—	—	—	—	—	—	—	—	—
Payments of lease liabilities, classified as financing activities	—	—	—	—	—	—	—	234 341 PLN	—	207 663 PLN	—	—	—	—	—	—	—	—	—
Dividends paid, classified as financing activities	—	—	—	—	—	—	—	401 962 PLN	—	121 275 PLN	—	—	—	—	—	—	—	—	—
Interest paid, classified as financing activities	—	—	—	—	—	—	—	7 201 PLN	—	7 804 PLN	—	—	—	—	—	—	—	—	—
Cash flows from (used in) financing activities	—	—	—	—	—	—	—	549 790 PLN	—	352 564 PLN	—	—	—	—	—	—	—	—	—
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	—	—	—	—	—	—	—	124 506 PLN	—	215 677 PLN	—	—	—	—	—	—	—	—	—
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	—	—	—	—	—	—	—	- PLN	—	- PLN	—	—	—	—	—	—	—	—	—
Increase (decrease) in cash and cash equivalents after effect of exchange rate changes	—	—	—	—	—	—	—	124 506 PLN	—	215 677 PLN	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	—	—	—	—	—	—	—	—	309 498 PLN	—	—	434 004 PLN	—	—	—	—	—	—	218 327 PLN