Notes for P&L
All amounts in SEKm unless otherwise stated
- Index
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Note 31 Cash flow statement
| Group | Parent Company | ||||
|---|---|---|---|---|---|
| Adjustment for items not included in cash flow | 2025 | 2024 | 2025 | 2024 | |
| Depreciation, amortisation and impairment | 809 | 812 | 0 | 0 | |
| Gain/loss on sale of operations and non-current assets | -4 | -6 | – | – | |
| Change in pension liability | -1 | -1 | – | – | |
| Change in other provisions and accrued items | 5 | 3 | – | – | |
| Change in fair value contingent consideration | – | 3 | – | – | |
| Financial income | -4 | -6 | -339 | -395 | |
| Finance costs | 224 | 322 | 207 | 421 | |
| Other | -1 | -28 | -467 | -214 | |
| Total | 1,028 | 1,099 | -599 | -188 | |
The following adjustments were made as a result of the value of assets and liabilities in companies acquired during the year, together with adjustments such as contingent considerations paid for acquisitions made in previous years:
| 2025 | 2024 | |
|---|---|---|
| Non-current assets | 299 | 131 |
| Inventories | 27 | 7 |
| Receivables | 64 | 32 |
| Cash and cash equivalents | 31 | 10 |
| Total | 421 | 180 |
| Interest-bearing liabilities and provisions | -74 | -62 |
| Non-interest-bearing liabilities and provisions | -89 | -39 |
| Total | -163 | -101 |
| Total adjustments of assets and liabilities | 258 | 79 |
| Consideration paid for acquisitions during the year | -258 | -79 |
| Consideration paid relating to acquisitions from previous years | -52 | -45 |
| Cash and cash equivalents in acquired companies | 31 | 10 |
| Holdback | 30 | – |
| Translation effects | 2 | 9 |
| Effect on the Group’s cash and cash equivalents | -247 | -105 |
All businesses acquired during the year were consolidated in the accounts using the acquisition method.
Cash and cash equivalents in the cash flow statement consist of cash and bank balances. The same definition applied to determine cash and cash equivalents in the balance sheet was applied in the cash flow statement.
Reconciliation of debts arising from financing activities
| 2025 | |||||
|---|---|---|---|---|---|
| Bank overdraft facility | Liabilities to credit institutions | Other interestbearing liabilities | Lease liability | Total | |
| Opening balance | 7 | 4,427 | 106 | 530 | 5,070 |
| Cash flow | -7 | -23 | 0 | -182 | -212 |
| Changes that do not affect cash flow | |||||
| Acquisition of subsidiaries | – | – | 23 | – | 23 |
| Exchange rate changes | – | -257 | -5 | -25 | -288 |
| Changes in fair value | – | – | – | – | – |
| Leases | – | – | – | 181 | 181 |
| Utgående balans | – | 4,147 | 124 | 504 | 4,774 |
| 2024 | |||||
| Bank overdraft facility | Liabilities to credit institutions | Other interestbearing liabilities | Lease liability | Total | |
| Opening balance | 371 | 4,328 | 87 | 504 | 5,290 |
| Cash flow | -364 | -53 | -7 | -182 | -606 |
| Changes that do not affect cash flow | |||||
| Acquisition of subsidiaries | – | – | 24 | – | 24 |
| Exchange rate changes | – | 152 | 6 | 13 | 171 |
| Changes in fair value | – | – | -4 | – | -4 |
| Leases | – | – | – | 195 | 195 |
| Utgående balans | 7 | 4,427 | 106 | 530 | 5,070 |
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Parent Company | Bank overdraft facility | Liabilities to credit institutions | Total | Bank overdraft facility | Liabilities to credit institutions | Total | |
| Opening balance | 8 | 4,385 | 4,393 | 356 | 4,235 | 4,591 | |
| Cash flow | -8 | 5 | -3 | -348 | 2 | -346 | |
| Exchange rate changes | – | -255 | -255 | – | 148 | 148 | |
| Utgående balans | – | 4,135 | 4,135 | 8 | 4,385 | 4,393 | |