Consolidated Statement of Cash Flows

in 1 000 CHF	Note	2024	2023
Group result		8 279	– 17 212
Depreciation, amortisation and impairments	37,38,39,40	72 117	77 813
Profit/loss on disposal of non-current assets	37,38,39	– 28 610	– 310
Changes in non-cash transactions	55	5 467	19 272
Net interest expense		14 856	9 680
Income tax expense		15 862	– 6 262
Changes in working capital	55	2 912	37 468
Changes in current liabilities	55	– 15 584	– 3 142
Interest paid		– 14 103	– 8 999
Interest received		415	448
Income tax paid		– 20 269	– 7 762
Cash flows from operating activities - net		41 342	100 994
To investment activities
Purchases of property, plant and equipment	37	– 55 570	– 77 578
Purchases of investment properties	39	– 13	– 1 086
Purchases of intangible assets	40	– 18 805	– 14 320
Acquisition of subsidiaries (net of cash acquired)	41	– 107 432	– 4 374
Issuance of financial assets	35	– 585	– 1 799
From divestment activities
Proceeds from sale of property, plant and equipment	37	624	512
Proceeds from sale of investment properties	39	19 051
Proceeds from sale of intangible assets		40
Repayment of financial assets		4	22
Cash flows from investing activities - net		– 162 686	– 98 623

in 1 000 CHF	Note	2024	2023
From financing activities
Proceeds from financial debts	42,55	208 561	233 496
To financing activities
Repayments of financial debts	42,55	– 68 167	– 200 337
Lease liability payments	55	– 9 383	– 8 598
Dividend and distribution from capital contribution reserves			– 20 434
Purchase of treasury shares	49	– 1 075	– 2 722
Cash flows from financing activities - net		129 936	1 405
Effects of translation differences on cash and cash equivalents		– 297	– 2 056
Change in cash and cash equivalents		8 295	1 720
Reconciliation of change in cash and cash equivalents
Cash and cash equivalents as of 01/01 continuing operations	32	17 160	29 196
Cash and cash equivalents as of 01/01 discontinued operations	36	13 756
Cash and cash equivalents as of 31/12 continuing operations	32	23 639	17 160
Cash and cash equivalents as of 31/12 discontinued operations	36	15 572	13 756
Change in cash and cash equivalents		8 295	1 720

The notes are an integral part of these consolidated financial statements.

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