Statement of financial position

Consolidated statement of financial position

Amounts in 1,000 euros	Notes		Dec 31, 2023		Dec 31, 2022		Jan 1, 2022
ASSETS
Non-current assets
Property and Plant	14	3,166		2,470		1,311
Equipment		10,568		9,602		9,077
Right-of-use assets	14, 18	74,341		67,589		67,349
Software and development costs	15	11,187		12,459		8,948
Other intangible assets and goodwill	15	159,665		138,457		121,157
Investments in associates and joint ventures	16	240		72		114
Deferred tax assets	11	-		-		-
Other non-current assets		92		162		196
Total non-current assets			259,258		230,811		208,152

Current assets
Inventories	8	9,835		7,453		5,608
Trade receivables and related parties	9	119,204		99,557		80,511
Contract assets and receivables	5	107,734		112,005		78,078
Receivables from shareholders		-		-		1,312
Current income tax and other tax assets	11	6,721		8,145		8,283
Other current assets		6,341		20,490		9,796
Cash and cash equivalents	12	60,252		73,042		53,815
Total current assets			310,087		320,692		237,402
Total assets			569,345		551,503		445,554

Amounts in 1,000 euros	Notes		Dec 31, 2023		Dec 31, 2022		Jan 1, 2022
EQUITY AND LIABILITIES
Issued capital	19	10,000		10,000		10,000
Share premium	19	-		-		-
Statutory reserves	19	3,205		3,198		2,150
Retained earnings	19	157,800		107,567		66,111
Equity attributable to equity owners of the parent			171,005		120,765		78,261
Non-controlling interests		-		-		-
Total equity			171,005		120,765		78,261

Non-current liabilities
Long term borrowings	17	38,203		64,213		50,000
Other non-current financial liabilities		-		-		-
Provisions	9	1,936		3,890		4,441
Deferred tax liabilities		5,751		4,790		5,875
Lease liabilities	18	49,927		46,725		48,874
Total non-current liabilities			95,817		119,618		109,189

Current liabilities
Contract and lease liabilities	5, 18	152,416		161,813		139,239
Trade and other payables		58,912		68,748		51,800
Short-term borrowings		-		-		-
Taxes and social security contributions		33,214		25,775		23,164
Personnel costs to be paid		28,685		23,641		21,426
Provisions	9	6,486		6,486		3,459
Liabilities to shareholders and associates		267		1,856		1,823
Other liabilities		22,543		22,801		17,193
Total current liabilities			302,523		311,120		258,104
Total equity and liabilities			569,345		551,503		445,554

The accompanying notes are an integral part of these consolidated financial statements. January 1, 2022 is the date of transition to IFRS.