Statement Of Cash Flows [Abstract]

Benefit Systems S.A. - Filing #6104100

Concept	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	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-01-01
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)	- PLN	444 873 PLN	—	439 645 PLN	5 228 PLN	439 645 PLN	- PLN	- PLN	- PLN	—	- PLN	- PLN	139 077 PLN	138 124 PLN	953,000 PLN	138 124 PLN	- PLN	- PLN	—
Adjustments to reconcile profit (loss) [abstract]
Adjustments for decrease (increase) in inventories	—	1 539 PLN	—	—	—	—	—	—	—	—	—	—	2 095 PLN	—	—	—	—	—	—
Adjustments for depreciation and amortisation expense	—	287 474 PLN	—	—	—	—	—	—	—	—	—	—	232 076 PLN	—	—	—	—	—	—
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	—	7 422 PLN	—	—	—	—	—	—	—	—	—	—	2 198 PLN	—	—	—	—	—	—
Adjustments for provisions	—	322,000 PLN	—	—	—	—	—	—	—	—	—	—	388,000 PLN	—	—	—	—	—	—
Adjustments for unrealised foreign exchange losses (gains)	—	33 760 PLN	—	—	—	—	—	—	—	—	—	—	6 220 PLN	—	—	—	—	—	—
Adjustments for share-based payments	—	6 279 PLN	—	—	—	—	—	—	—	—	—	—	- PLN	—	—	—	—	—	—
Adjustments for fair value losses (gains)	—	917,000 PLN	—	—	—	—	—	—	—	—	—	—	1 346 PLN	—	—	—	—	—	—
Adjustments for undistributed profits of associates	—	662,000 PLN	—	—	—	—	—	—	—	—	—	—	2 292 PLN	—	—	—	—	—	—
Adjustments for losses (gains) on disposal of non-current assets	—	2 599 PLN	—	—	—	—	—	—	—	—	—	—	7 040 PLN	—	—	—	—	—	—
Other adjustments to reconcile profit (loss)	—	2 098 PLN	—	—	—	—	—	—	—	—	—	—	275,000 PLN	—	—	—	—	—	—
Adjustments to reconcile profit (loss)	—	298 051 PLN	—	—	—	—	—	—	—	—	—	—	282 732 PLN	—	—	—	—	—	—
Cash flows from (used in) operations	—	851 460 PLN	—	—	—	—	—	—	—	—	—	—	459 304 PLN	—	—	—	—	—	—
Income taxes paid (refund), classified as operating activities	—	21 003 PLN	—	—	—	—	—	—	—	—	—	—	19 635 PLN	—	—	—	—	—	—
Cash flows from (used in) operating activities	—	830 457 PLN	—	—	—	—	—	—	—	—	—	—	439 669 PLN	—	—	—	—	—	—
Cash flows from (used in) investing activities [abstract]
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities	—	124 978 PLN	—	—	—	—	—	—	—	—	—	—	36 168 PLN	—	—	—	—	—	—
Proceeds from sales of property, plant and equipment, classified as investing activities	—	12 960 PLN	—	—	—	—	—	—	—	—	—	—	2 565 PLN	—	—	—	—	—	—
Purchase of property, plant and equipment, classified as investing activities	—	115 308 PLN	—	—	—	—	—	—	—	—	—	—	75 725 PLN	—	—	—	—	—	—
Purchase of intangible assets, classified as investing activities	—	43 115 PLN	—	—	—	—	—	—	—	—	—	—	46 998 PLN	—	—	—	—	—	—
Cash advances and loans made to other parties, classified as investing activities	—	6 873 PLN	—	—	—	—	—	—	—	—	—	—	1 465 PLN	—	—	—	—	—	—
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities	—	2 146 PLN	—	—	—	—	—	—	—	—	—	—	952,000 PLN	—	—	—	—	—	—
Dividends received, classified as investing activities	—	- PLN	—	—	—	—	—	—	—	—	—	—	640,000 PLN	—	—	—	—	—	—
Interest received, classified as investing activities	—	12 902 PLN	—	—	—	—	—	—	—	—	—	—	1 125 PLN	—	—	—	—	—	—
Cash flows from (used in) investing activities	—	262 216 PLN	—	—	—	—	—	—	—	—	—	—	155 074 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	—	6 267 PLN	—	—	—	—	—	—	—	—	—	—	4 842 PLN	—	—	—	—	—	—
Proceeds from issuing shares	—	18 612 PLN	—	—	—	—	—	—	—	—	—	—	- PLN	—	—	—	—	—	—
Proceeds from borrowings, classified as financing activities	—	- PLN	—	—	—	—	—	—	—	—	—	—	50 504 PLN	—	—	—	—	—	—
Repayments of borrowings, classified as financing activities	—	28 167 PLN	—	—	—	—	—	—	—	—	—	—	87 749 PLN	—	—	—	—	—	—
Payments of lease liabilities, classified as financing activities	—	207 663 PLN	—	—	—	—	—	—	—	—	—	—	165 341 PLN	—	—	—	—	—	—
Dividends paid, classified as financing activities	—	121 275 PLN	—	—	—	—	—	—	—	—	—	—	345,000 PLN	—	—	—	—	—	—
Interest paid, classified as financing activities	—	7 804 PLN	—	—	—	—	—	—	—	—	—	—	11 510 PLN	—	—	—	—	—	—
Cash flows from (used in) financing activities	—	352 564 PLN	—	—	—	—	—	—	—	—	—	—	319 283 PLN	—	—	—	—	—	—
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	—	215 677 PLN	—	—	—	—	—	—	—	—	—	—	34 688 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	—	215 677 PLN	—	—	—	—	—	—	—	—	—	—	34 688 PLN	—	—	—	—	—	—
Cash and cash equivalents	—	—	434 004 PLN	—	—	—	—	—	—	218 327 PLN	—	—	—	—	—	—	—	—	253 015 PLN