Universal Registration Document 2024

6 FINANCIAL INFORMATION

COMPANY FINANCIAL STATEMENTS OF AEROPORTS DE PARIS SA AT 31 DECEMBER 2024

NOTE 7 NOTES TO THE CASH FLOW STATEMENT 7.1 Change in working capital

2024

2023

(in millions of euros)

Change in inventories

2

–

Advances and deposit paid on orders

(5)

(2)

Accounts receivable

(37)

(43)

Customers - doubtful accounts

1

–

Customers - invoice to be established

20

(33)

Employee - Advances under the RCC agreement Taxe receivable other than income taxes

3

3

10

(19) (21) (13)

Other receivables Prepaid expenses

4

(8)

Depreciation of receivable accounts Total trade and other receivables

–

1

(12)

(127)

Trade payables

26

(5) 26 (3) (11)

Operating payables

1

Trade receivables - credit notes to be issued

16

Advances and deposits received

(37)

Employees

17

21

Employee profit sharing payables

9 6 6

8

Social security expenses

10 10 26 42

Tax liabilities excluding income taxes

Accrued liabilities Deferred income

24

3

Exceptional expenses on transactional protocols

(27) (21)

(37)

Employee profit sharing

(11) (1) (2) 73

Penalties

– –

Other

Total trade and other payables CHANGE IN WORKING CAPITAL

23 13

(54)

7.2 Acquisitions of equity investments

2024 (360)

2023

(in millions of euros)

–

Paris Experience Group and Groupe Extime PS

GMR Airports Limited

– – – – –

(44)

ADP Immobilier

(51)

Extime Duty Free Paris

(1) (7) (9)

Extime Media

EPIGO

Extime Travel Essentials Paris

(9)

–

Other

(20)

(17)

ACQUISITIONS OF SUBSIDIARIES AND EQUITY INVESTMENTS

(389)

(129)

The €389 million in acquisitions of subsidiaries and equity investments mainly relates to the acquisition of Paris Experience Group and Paris Experience Group (see note 1).

7.3 Change in other financial assets The €36 million decrease in other financial assets primarily reflects: u -€25 million in additional current account advances (see note 6.3). u changes in cash advances and loans to third parties for -€11 million, of which -€20 million net to Extime Duty Free Paris (see note 6.2).

7.4 Proceeds from sales of fixed assets (net of the change in receivables) Proceeds from sales of fixed assets amounting to €42 million mainly concern: u disposal of Extime Travel Essentials Paris shares for €32 million; u disposal of Epigo shares for €3 million. u disposal of property, plant and equipment for €7 million.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024