Consolidated statement of cash flow

In millions of euro

Note

2025

2024

Operating activities

Profit/(loss) before income tax

82.4

(45.4)

Adjustments to reconcile profit before tax to net cash flows

Amortisation/impairment of intangible assets

16

114.1

87.4

Depreciation/impairment of tangible assets

17/18

52.8

49.8

Other losses

11

1.0

0.0

Provisions and employee benefit expenses

6/28

(0.3)

(4.5)

Unwinding of discount on contingent consideration

5.0

(5.5)

Finance income

10

(2.3)

(3.0)

Finance expenses

10

102.2

156.7

Changes in foreign currency (excluding movement in currency translation reserve)

10

(52.8)

29.4

Working capital adjustments

Financial assets

19

1.8

(1.5)

Trade receivables and Unbilled services

21

(32.6)

(43.3)

Other receivables

22

11.2

(1.7)

Trade and other payables

30

(18.5)

4.4

Cash generated from operations, before income tax paid

264.0

222.8

Income tax paid

(47.3)

(39.5)

Interest paid

(107.1)

(122.7)

Interest received

1.6

3.4

Net cash flows from operating activities

111.2

64.0

Investing activities

Acquisition of subsidiary, net of cash acquired

15

(127.6)

(64.8)

Payment of contingent consideration

(13.6)

(13.3)

Investment in intangible assets

16

(50.4)

(39.1)

Investment in property, plant and equipment

17

(9.8)

(5.9)

Net cash flows used in investing activities

(201.4)

(123.1)

Financing activities

Proceeds from issuance of shares

15

-

1.0

Proceeds from borrowings

27

179.0

100.1

Repayments of borrowings (incl. lease liability)

27/18

(49.7)

(49.9)

Transaction costs in relation to refinancing

27

(3.0)

(3.8)

Dividends paid to non-controlling interest

(0.7)

(0.6)

Net cash flows from financing activities

125.6

46.8

Net movement in cash and cash equivalents

35.4

(12.3)

Cash, cash equivalents and bank overdrafts at beginning of the year

23

77.7

90.2

Exchange loss on cash and cash equivalents from operations

(21.5)

(0.4)

Cash and cash equivalents at 31 December

23

91.6

77.7