The line items in the cash flow statement are referenced to the corresponding notes. For certain items, additional clarification is provided below.

• The change in working capital and provisions reflects the movements in the related balance sheet accounts, adjusted to the extent that these movements have already been recognised as actual cash inflows or outflows elsewhere in the cash flow statement, such as interest paid, and the elimination of Ahrend Gulf's working capital deltas until acquisition date;
• Interest and similar expenses paid reflect the actual interest paid during the year, including the interest component of lease payments; 
• Income tax paid reflects the actual corporate income tax payments made during the year; 
• Acquisition of group companies reflects the net cash flow relating to the acquisition and consolidation of Ahrend Gulf;
• Acquisition of non-consolidated participating interest reflects the actual contributions made to the minority interests acquired and paid up in 2025;
• Lease payments reflect the actual lease instalments paid during the year, excluding interest paid.