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}, "fact-323": { "value": "5550000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-324": { "value": "11074000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-325": { "value": "8547000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-326": { "value": "1. General information AB Kauno energija (hereinafter referred to as the Company) is a public limited liability company registered in the Republic of Lithuania. Its registered office address is Raudondvario pl. 84, Kaunas, Lithuania. Data about the Company is collected and stored in the Registry of Legal Entities. The Company is engaged in the supply of heat and hot water, production and sale of electricity and maintenance of collector-tunnels. The Company also provides heating system maintenance services. The Company was registered on 1 July 1997 following the reorganisation of AB Lietuvos energija. The company code 235014830. The Company's shares are traded on the Baltic Additional Trading List of the Nasdaq Vilnius Stock Exchange. As at 31 December 2024 and 31 December 2023 the Company's shareholders were:
2024-12-31
2023-12-31
Number of held
Number of held
shares, units
Ownership (%)
shares, units
Ownership (%)
Kaunas city municipality
39.736.058
92,84
39.736.058
92,84
Kaunas district municipality
1.606.168
3,75
1.606.168
3,75
Jurbarkas district municipality
746.405
1,74
746.405
1,74
Other small shareholders
713.512
1,67
713.512
1,67
42.802.143
100,00
42.802.143
100,00
The Company's authorised capital is equal to EUR 74,475,728.82 and is divided into 42,802,143 ordinary shares with a nominal value of EUR 1.74 each. As at 31 December 2024 and 31 December 2023 the Company had no treasury shares. As at 31 December 2024 and 31 December 2023, all shares were fully paid up. On 31 December 2024 the Company and its subsidiary UAB GO Energy LT form a group (hereinafter the Group): Capital structure of the subsidiary as of 31 December 2024:
Company,
Part of the
Profit (loss) for
Statutory
registered office
Company-
Cost of
the
reporting
reserve
Equity
Main activities
address
owned
investment
period
formed
shares
UAB GO Energy
Innovative
energy
LT,
100 per
2 763
831
57
3 736
projects,
Raudondvario pl.
cent.
consultations, lease
84, Kaunas
The Company and the Group also hold a 22% stake in UAB Kauno miesto paslaug\u0173 centras. Investment at cost is EUR 75 thousand. The Group's average number of employees during the reporting period was 378, the Company\u2019s average number of employees was 349 (in 2023: 375 and 338, respectively). 1. General information (continued) Legal regulation Pursuant to the Law of the Republic of Lithuania on the Heat Sector, the Company's activities are licensed and regulated by the State Energy Regulatory Council (hereinafter referred to as the Council). On 26 February 2004 the Council granted the Company a heat supply licence. The licence is valid for an unlimited period, but may be revoked by an appropriate decision of the Council depending on compliance with certain conditions. The Council also sets price caps for heat supply. On 13 September 2018, the Council, by Resolution No. O3E-283, established the basic heat price components for the Company, which remained in effect until 31 March 2024. As of 1 April 2024, new heat prices came into effect, calculated based on the revenue level for heat production and supply of AB Kauno Energija, unilaterally set by the Council\u2019s resolution of 23 February 2024. Economic activities The Company's production capacities consist of the Petra\u0161i\u016bnai power plant, 5 boiler houses in Kaunas integrated network, 7 regional boiler houses in Kaunas district, 1 in Jurbarkas, 14 isolated network and 26 local (household) boiler houses in Kaunas city, as well as 8 boiler houses for water heating in Sarg\u0117nai district. The total installed thermal capacity of the Company is approximately 520.6 MW (of which 52.9 MW are condensing economisers and 3.1 MW are absorption heat pumps), with an electrical capacity of 8.75 MW. Of this, the Petra\u0161i\u016bnai Power Plant has a thermal capacity of 169.2 MW (including 17.8 MW of condensing economisers and 2.4 MW of absorption heat pumps) and an electrical capacity of 8 MW. In Jurbarkas \u2013 40.1 MW thermal capacity (including 4.4 MW of condensing economisers and 0.7 MW of absorption heat pumps). The total power generation capacity of the Company as a whole is approximately 534.7 MW (of which 52.9 MW are condensing economizers). The Company makes investments based on an assessment of the economic situation, the competitive environment and the availability of financing. Investment plans are approved by the shareholders and coordinated by the Board. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-353": { "value": "AB Kauno energija", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-358": { "value": "public limited liability", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-354": { "value": "Republic of Lithuania", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-357": { "value": "Raudondvario pl. 84, Kaunas, Lithuania.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-398": { "value": "Lithuania", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-355": { "value": "The Company is engaged in the supply of heat and hot water, production and sale of electricity and maintenance of collector-tunnels. The Company also provides heating system maintenance services.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-399": { "value": "Kaunas city municipality", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-1": { "value": "The Company's authorised capital is equal to EUR 74,475,728.82 and is divided into 42,802,143 ordinary shares with a nominal value of EUR 1.74 each. As at 31 December 2024 and 31 December 2023 the Company had no treasury shares. As at 31 December 2024 and 31 December 2023, all shares were fully paid up. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-356": { "value": "The Group's average number of employees during the reporting period was 378, the Company\u2019s average number of employees was 349 (in 2023: 375 and 338, respectively). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-327": { "value": "2. Basis of preparation of the financial statements These financial statements are prepared on an historical cost basis, except for financial assets and liabilities for which changes in fair value are recognised as profit or loss. Historical cost is essentially based on the fair value of the consideration paid for an asset. These financial statements have been prepared on a going concern basis, on the assumption that the Company and the Group will be able to continue in business for the foreseeable future. The Company\u2019s and the Group\u2019s financial statements for the period ended 31 December 2024 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU) and their interpretations. Standards have been issued by the International Accounting Standards Board (IASB) and interpretations have been issued by the International Financial Reporting Interpretations Committee (IFRIC). New and/or amended standards and interpretations applicable from 1 January 2024: The following amended standards issued by the International Accounting Standards Board (IASB) and adopted by the EU, as well as additions and clarifications to existing standards, are currently in force and have been applied by the Company and the Group during this year: \u2022 Amendments to 16 IFRS \u201cLease\u201d: Lease liability on sale and leaseback transactions (effective for annual periods beginning on or after 1 January 2024). \u2022 Amendments TO IAS 1 \u201cPresentation of Financial Statements\u201d: classification of liabilities into current and non-current; Classification of liabilities as current and non-current \u2013 deferral of the effective date; Long- term liabilities with financial ratios (effective for annual periods beginning on 1 January 2024); \u2022 Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments\u201d: disclosures: supplier\u2019s financial arrangements (effective for annual periods beginning on or after 1 January 2024); The application of the above-mentioned standards, amendments, and interpretations did not have a significant impact on the Company\u2019s separate or the Group\u2019s consolidated financial statements. Standards, amendments to existing standards and interpretations issued by the IASB, adopted by the EU but not yet in force: As at the date of these separate and consolidated financial statements, the Company and the Group has not early adopted the following new and revised IFRS standards, amendments and interpretations that have been endorsed but not yet effective: \u2022 Amendments to IAS 21 \u201cEffects of Changes in Foreign Exchange Rates\u201d: conversion deficiency (effective for annual periods beginning on or after 1 January 2025). The management of the Company and the Group does not expect that the adoption of these standards, amendments and interpretations will have a material impact on the Company's separate and the Group's consolidated financial statements in the period of initial application. Standards, amendments to existing standards and interpretations that have not yet entered into force and have not yet been endorsed by the EU: Currently, IFRS adopted in the EU are almost identical to standards adopted by the IASB, with the exception of the standards, amendments to standards and interpretations currently in force which have not yet been adopted in the EU (dates of validity apply in full to IFRS). The following standards, amendments and interpretations are set out below: \u2022 IFRS 19 \u2013 Disclosures for Subsidiaries without Public Reporting (applicable to annual periods beginning 1 January 2027); \u2022 IFRS 18 \u2013 Presentation and Disclosures in Financial Statements (effective for annual periods beginning on or after 1 January 2027). \u2022 Changes in the classification and measurement of financial instruments (IFRS 9 and IFRS 7 amendments) (effective for annual periods beginning on or after 1 January 2026); \u2022 Annual IFRS improvements \u2013 11th version (effective for annual periods beginning on or after 1 January 2026); \u2022 Contracts related to power generation from renewable sources: Amendments to IFRS 9 and IFRS 7 (effective for annual periods beginning on 1 January 2026) The management of the Company and the Group does not expect that the adoption of these standards, amendments and interpretations will have a material impact on the Company's separate and Group's consolidated financial statements in the period of initial application. The currency of the presentation is the euro. These statements are presented in thousands of euros, unless otherwise stated. The Company's financial year coincides with the calendar year. The Company's management has approved these financial statements as at 2 April 2025. 3. Summary of significant accounting policies 3.1. Consolidation principles The consolidated financial statements of the Group include AB Kauno energija and its subsidiaries. The financial statements of the subsidiaries are for the same reporting period as those of the Parent Company. The consolidated financial statements are prepared on the basis of uniform accounting principles for like transactions and other events in similar circumstances. Businesses acquired or disposed of during the year are included in the consolidated financial statements from the date of the transfer of control or until the date on which control is lost. Intercompany transactions, balances and unrealised gains and losses are eliminated on consolidation. The gross income of subsidiaries is attributable to the owners of the enterprise and to the non-controlling interest, even if the result of the non-controlling interest is negative. A subsidiary is an undertaking controlled, directly or indirectly, by its parent undertaking. Typically, a company is controlled when the Group directly or indirectly owns more than 50 per cent of the company's share capital carrying the voting rights and/or when it is able to control the financial and operating activities so as to obtain benefits from its activities. The financial statements of subsidiaries are included in the consolidated financial statements at the beginning and end of the control dates. Changes in the Group's equity interest in subsidiaries Changes in the Group's equity interest in subsidiaries that do not result in a loss of control of the Group by the subsidiaries are accounted for as equity transactions. The carrying amounts of the Group's interest and non-controlling interest are adjusted to reflect changes in their respective interests in subsidiaries. Any difference between the adjustment for the non-controlling interest and the fair value of the consideration paid or received is recognised directly in equity and attributable to the owners of the entity. When the Group loses control of a subsidiary, the gain or loss on disposal is calculated as the difference between (i) the sum of the fair value of the consideration received and the aggregate of the fair value of any retained interest; and (ii) the previous carrying amounts of the subsidiary's assets (including goodwill) and liabilities and non-controlling interests. When a subsidiary's assets are accounted for by re-measuring the fair value amount and the related gain or loss has been included in comprehensive income and accumulated in equity, the amounts previously included in other comprehensive income and accumulated in equity are accounted for in the same way as the disposal of the related asset (i.e. reclassified to profit or loss or transferred directly to retained earnings, as specified in the relevant IFRS). The fair value of the remaining investment in the former subsidiary at the date of the loss of control is treated as the fair value at initial recognition for subsequent accounting purposes in accordance with IFRS 9 Financial Instruments, or, if appropriate, as the acquisition cost of the investment in an associate or jointly controlled entity at initial recognition. 3.2. Investments in subsidiaries In the statement of financial position of the company, investments in subsidiaries are accounted for using the acquisition cost method. Dividends received from subsidiaries are recognised in profit or loss and other comprehensive income. IAS 36 \u201cImpairment of Assets\u201d applies impairment criteria to determine whether it is necessary to recognise impairment losses in respect of the Company's investment in a subsidiary. When necessary, the full carrying amount of an investment (including goodwill) is tested for impairment in accordance with IAS 36 as a single asset by comparing its recoverable amount (the higher of its value in use and its fair value less costs to sell) with its carrying amount. Any impairment losses recognised shall form part of the carrying amount of the investment. Any reversal of an impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. 3.3. Intangible Assets Intangible assets acquired separately Intangible assets acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The useful life and depreciation method are reviewed at each reporting date, prospectively recording any changes in the estimate assessment. The amortisation calculation shall be discontinued from the first day of the month following the disposal of the asset or when the total cost of the acquisition of an intangible asset is transferred to cost or to the value of another asset. Intangible assets with an indefinite useful life acquired separately are carried at cost less impairment losses. Derecognition of intangible assets An intangible asset is derecognised when it is sold or when no future economic benefit is expected from the use or sale of the asset. Gains or losses arising from the derecognition of an intangible asset, calculated as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised. Licenses Amounts paid for licenses are capitalized and amortized over the term of validity. (3 to 4 years). Software The new software acquisition costs are capitalized and recognized as an intangible fixed asset if these costs are not an integral part of the hardware. Software is amortized over a period no longer than 3 years. Costs incurred in order to restore or maintain the future economic benefits that the Company expects from the originally assessed standard of performance of existing software systems are recognised as an expense when the restoration or maintenance work is carried out. 3.4. Accounting for emission allowances Emission allowances received shall be accounted for using the net commitment method. Under this approach, the Group and the Company account for emission allowances at nominal value. Commitments to acquire additional emission allowances are recognised when they arise (e.g. commitments are not accounted for on the basis of expected future emissions) and are accounted for only when the actual emissions of the Group and the Company exceed the amount of available emission allowances. Under the net commitment approach, the Group and the Company assess the lack of emission allowances by comparing the quantity of emission allowances available with the actual annual emissions. Sales of emission allowances are recorded at the amount of the sales transaction. Any differences between the fair value of the sale and the carrying amount of the allowances held shall be recognised as profit or loss, regardless of whether there is an actual or expected shortfall in the allowances at the time of the transaction. Where the sale of emission allowances results in an actual shortfall of emission allowances, the financial position reports shall recognise additional liabilities, including profits or losses that affect the relevant costs. 3.5. Property, plant and equipment Property, plant and equipment is carried at acquisition cost, which does not include routine maintenance costs, less accumulated depreciation and estimated impairment losses, if any. The cost of acquisition includes the cost of replacing property, plant and equipment when they are incurred, provided that these costs qualify for the recognition of the asset. Property classified as construction in progress, under construction for production, supply or administrative purposes, or for other purposes not yet determined, is carried at acquisition cost less impairment losses. The cost includes professional fees and capitalised borrowing costs of long run assets in accordance with the accounting policies of the Group and the Company. Once an asset is ready for use, it is transferred to the item of Property, Plant, and Equipment, put into operation, and depreciation of this asset is commenced. As long as an asset is recorded under construction in progress, no depreciation is recognised. Depreciation is recognised in such a way that, over the useful life of the asset, its cost (excluding land and construction in progress) less its residual value is written off on a straight-line basis. The estimated useful lives, residual values, and depreciation methods are reviewed at each year-end, with any changes in the accounting estimate accounted for prospectively.
The useful service lives are reviewed every year to ensure that the period of depreciation is consistent with the expected
useful life of the long-term tangible asset.
Depreciation is computed on a straight-line basis over the following estimated useful lives:
Buildings
50
Investment property
50
Buildings
15 \u2013 70
Machinery and plant
5 \u2013 20
Vehicles
4 \u2013 10
Plant and tools
3 \u2013 16
Land is not depreciated.
An asset is recognised as non-current when it has a useful life of more than one year and the acquisition cost exceeds
EUR 144.81.
Property, plant and equipment are derecognised when they are sold or when no future economic benefits are expected
from the use or sale of the asset. Any gain or loss arising on the sale or write-down of an item of property, plant and
equipment is calculated as the difference between the net disposal proceeds and the carrying amount of the asset and
is recognised in profit or loss in the profit (loss) statement and other comprehensive income.
Subsequent repair costs are added to the cost of an asset if it is probable that future economic benefits will flow to the
Group and the Company from the expenditure and the cost of the expenditure can be measured reliably. The carrying
amount of the modified portion is derecognised. All other repair costs are recognised as an expense that affects profit or
loss for the period when they are incurred.
Construction-in-progress is stated at cost. This includes the cost of construction, plant and equipment and other directly
attributable costs. Depreciation is not charged on construction in progress until the asset is placed in service or is ready
for use.
Fixed assets held for sale
Property, plant and equipment, or groups of saleable assets that consist of assets and liabilities that are expected to be
recovered primarily through sale and not through continuing use, are classified as held for sale. Immediately before
classifying an asset as held for sale, the asset (or parts of a pool of available-for-sale assets) is measured in accordance
with the applicable International Financial Reporting Standards as adopted for application in the European Union. (Non-
current assets held for sale are accounted for at the lower of their carrying amount and fair value less the cost of selling
such assets).
Impairment losses on assets held for sale measured at the time of initial classification and subsequent gains and losses
related to the revaluation of assets shall be included in profit or loss. Revenue from the reversal of depreciation is not
recognised at a higher amount than accumulated impairment losses.
When property, plant and equipment is recorded as held for sale, depreciation is no longer charged.
Impairment of property, plant and equipment and intangible assets other than goodwill:
At each date of preparation of the statement of financial position, the Group and the Company shall review the residual
value of property, plant and equipment and intangible assets to determine whether there is any indication that these
assets are impaired. If any such indication exists, the Group and the Company assesses the recoverable amount of the
asset in order to be able to assess the impairment loss (if any). Where it is impossible to assess the recoverable value
of assets, the Group and the Company estimates the recoverable amount in the cash-generating group to which the
asset belongs. When a reasonable and consistent basis of allocation can be identified, the assets of the Group and the
Company are also allocated to separate income-generating groups of assets, or alternatively, they are allocated to the
lowest income-generating group of assets for which a reasonable and consistent basis of allocation can be identified.
The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing the value in use, the
estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market
assessments conditions, time value of money and the risks associated with the assets, which was not taken into account
in estimating the future cash flows.
If the estimated recoverable amount of the asset (or cash-generating asset group) is less than its carrying amount of this
asset, the carrying amount of the asset is reduced to the recoverable value of this asset (or cash-generating asset group).
Impairment losses are recognised immediately through profit or loss. The Group and the Company have one group of
income-generating assets for the heat business.
If after the recognition of impairment loss the value of the asset increases, the carrying amount of the asset (cash-
generating asset group) is increased to the newly estimated recoverable amount, but so that the increase does not
exceed the carrying value of the asset (cash-generating asset group) if the losses due to value impairment in previous
years had not been recognized. Reversals of impairment losses are recognised immediately in profit or loss.
3.6. Investment property
Property, plant and equipment are assets that the Company manages and controls in order to generate rental income
and/or increase the value of these assets. Assets that are used for the production of goods, services or for
administrative purposes, and the sale of which is classified as a typical activity of the Company, not included in property, plant and equipment. Investment property is initially valued at acquisition cost, including related transaction costs. Subsequent to initial recognition, buildings are carried at cost less accumulated depreciation and impairment losses, if any. Depreciation is calculated on a straight-line basis so as to write off the cost of the asset on a straight-line basis over the asset's useful life of 8-50 years. Depreciation of investment property is recorded in the statement of profit or loss and other comprehensive income under operating expenses. 3.7. Financial assets The Group and the Company classify their financial assets in the following groups: \u2022 Financial assets that are measured at fair value in subsequent periods, with the change in fair value recognised in other comprehensive income or profit or loss; and \u2022 Financial assets measured at amortised cost. The classification depends on the financial asset management model used and the contractual cash flow terms. Recognition and initial measurement Trade receivables are initially recognised when they arise. On initial recognition, all other financial assets and financial liabilities are recognised when the Group and the Company become a party to the contractual provisions of the instrument. Financial assets (other than trade receivables without a significant financing component) or financial liabilities are initially measured at fair value plus, if the instrument is not measured at fair value through profit or loss, transaction costs directly attributable to the acquisition or issue. Trade receivables without a significant financing component are initially recognised at transaction price. Classification and subsequent assessment At initial recognition, financial assets are classified and measured as follows: \u2022 amortised cost; \u2022 at fair value through profit or loss. Financial assets are not reclassified in subsequent periods unless the Group and the Company change their financial asset management model. In this case, all related financial assets shall be reclassified on the first day of the first reporting period following the change in business model. A financial asset is measured at amortised cost if it meets both of the following criteria and is not classified as an asset measured at fair value through profit or loss: \u2022 The entity intends to hold the asset for contractual cash flows; \u2022 Contractual cash flows on specific dates include only payments of principal and interest on the amount due. Write-off The carrying amount of a financial asset is written down, in whole or in part, if there is no realistic prospect of its recovery. This usually occurs when the Group and the Company determine that the debtor does not have sufficient assets or sources of income to generate sufficient cash flows to repay the amounts written off. However, financial assets that are written off may be recovered to meet debt collection requirements imposed by the Group and the Company. Assessment of significantly increased credit risk The Group and the Company assess the probability of default at the initial recognition of financial assets and at each balance sheet date, taking into account whether there has been a significant increase in credit risk since initial recognition. In order to assess whether there has been a significant increase in credit risk, the Group and the Company compare the risk of default on assets at the date of preparation of the statements with the risk of default on initial recognition. In analysing whether credit risk has increased significantly, the following factors shall be assessed: \u2022 Significant changes in the internal credit rating; \u2022 Significant changes in the external credit rating (if any); \u2022 Actual or foreseeable material adverse changes in the business environment, financial or economic situation which may materially affect the ability of the customer to meet its obligations; \u2022 Actual or anticipated significant changes in the client's performance. Based on the Group's and the Company's debt recovery statistics, management considers that the credit risk has increased from the time of initial recognition only if the contractual payments are delayed by more than 30 days. ECL valuation \u2013 trade receivables and other contract assets The Group and the Company apply a simplified approach to the calculation of lifetime expected credit losses over the lifetime of a loan, using the provisioning matrix for all trade receivables and other receivables. In order to calculate expected credit losses using the provisioning matrix, trade receivables and other receivables are classified into separate groups according to the general characteristics of credit risk. The amounts of each group are analysed on the basis of
the number of days past due and a loss indicator shall be assigned to each group of amounts past due. Loss ratios are
calculated using management's expert judgement using statistical recovery information for the last 2 years.
For trade receivables that have no significant financing component, an estimated credit loss is recorded over the period
of the debt.
Such information shall be adjusted, if necessary, in the light of forward-looking information. The table below provides
information on the expected credit losses calculated for the Group and the Company for each group of overdue amounts.
As trade receivables and other receivables generally do not include collateral or other credit protection, the expected loss
ratio corresponds to the probability of default:
Debt overdue in days
Not
from 1 to
from 31
from 91
from
from
from
more
Group
181 to
271 to
361 to
overdue
30
to 90
to 180
270
360
720
than 721
Expected credit loss
0
0
20
50
60
80
90
100
rate %
Company
Expected credit loss
0
0
20
50
60
80
90
100
rate %
3.8. Inventories Inventories are stated at the lower of cost or net realisable value. Net realisable value refers to the estimated selling price of inventories less any estimated selling costs. The cost of inventories is calculated using the FIFO method. The cost of inventories is reduced by discounts and write-downs received from suppliers during the reporting period and applied to inventories held in stock. Inventories held for more than one year (calculated from the acquisition date), excluding essential reserves, are written down by 100%. 3.9. Provisions A provision is recorded when, as a result of a past event, the Company has a present obligation (legal or constructive) and it is probable that the Group and the Company will be required to settle the obligation, and a reliable estimate of the amount of the obligation can be made. The amount recognised as a provision is the best estimate at the end of the reporting period of the consideration that will be required to settle the present obligation, taking into account the risks and uncertainties arising from the obligation. When a provision is valued using the estimated cash flows to cover a liability, its carrying value is the present value of these cash flows. Where it is expected that part or all of the economic benefits needed to cover the provision will be recovered from a third party, the amount receivable is covered by the asset if it is certain that the compensation will be received and that the amount receivable can be measured reliably. 3.10. Cash and cash equivalents Cash consists of money in bank accounts and in cash, and cash in transit. Cash equivalents are short-term, highly liquid investments that are readily converted to known amounts of cash. The term of such investments does not exceed three months, and the risk of value changes is very insignificant. 3.11. Borrowing costs Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset the preparation of which for the intended use or sale takes a long time are included in the cost of the asset until the asset is prepared for the intended use or sale. Investment income earned on a temporary investment of a specific amount borrowed that has not yet been used for a qualifying asset shall be deducted from the borrowing costs allowed for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. 3.12. Financial liabilities and equity instruments The Group and the Company recognise financial liabilities at cost on initial recognition. The Group and the Company classify financial liabilities into the following categories: \u2022 measured at amortised cost, \u2022 measured at fair value through profit or loss, \u2022 hedging financial instruments. The Group and the Company classify trade debts, financial debts, leasing liabilities, interest liabilities and other payables as financial liabilities measured at amortised cost. Derecognition of financial liabilities The Group and the Company derecognise financial liabilities when, and only when, the obligations of the Group and the Company are discharged, cancelled or expire. 3.13. Employee benefits The Group and the Company account for employee benefits in accordance with applicable legal requirements and accounting standards. Employee benefits are classified into the following main categories: \u2022 Short-term employee benefits \u2022 These include salaries, bonuses, holiday pay, social security contributions, and other benefits related to employment relationships. These benefits are recognised as expenses in the period in which they are earned and recorded as liabilities if they remain unpaid as of the reporting date. \u2022 Vacation accruals \u2022 Accumulated unused employee leave is recognised as an expense and a liability in accordance with the accrual principle. Leave accrual is made for accumulated but unused leave as of the reporting date. \u2022 Accrued bonuses and incentives \u2022 The Group and the Company accrue bonuses and incentives payable after management approval in 2025. These amounts are recognised on an accrual basis once it is clear that they will be paid. \u2022 Retirement benefit provisions \u2022 The Group and the Company accrue benefits for employees reaching the age of retirement. This obligation is calculated based on actuarial assessments and discounted to reflect its present value. Accumulated retirement benefits are recognised as an expense over the employee\u2019s period of service. \u2022 Termination benefits \u2022 If the Group or the Company commits to paying termination benefits, these benefits are recognised as an expense when it becomes clear that the obligation will be fulfilled. \u2022 Post-employment benefits \u2022 The Group and the Company make mandatory contributions to the state social insurance fund. These contributions are recognised as an expense when the related wages are earned. The Group and the Company have no additional voluntary obligations to employee pension funds or other post-employment benefits. Provisions All employee benefit provisions are classified as: \u2022 Short-term liabilities \u2013 amounts payable within 12 months from the balance sheet date. \u2022 Long-term liabilities \u2013 amounts payable after more than one year. 3.14. Lease The Group and the Company are the lessee At the commencement date, the lessee shall measure the lease liability at the present value of the lease payments outstanding at that date, including the following: \u2022 Fixed charges (including those assimilated to fixed charges) less any rental incentives receivable; \u2022 Variable rents that depend on an index or rate initially measured using an index or rate at the start date; \u2022 Amounts that the tenant should pay under the liquidation value guarantees; \u2022 Penalties for terminating the lease if it is assumed that the tenant will exercise its option to terminate the lease during the lease term. Rents is discounted using the interest rate provided for in the lease agreement, if that rate can be easily determined. If that rate cannot be easily determined, the tenant shall use the borrowing rate calculated by the lessee. The interest rate specified in the lease is the interest rate that results in the present value of the lease payments and the unguaranteed residual value being equal to the sum of the fair value of the leased asset and any initial direct costs incurred by the lessor. The lease liability is measured at amortised cost using an imputed interest rate consistent with the discount rate used to discount the lease payments. Interest expense relating to a lease liability is allocated over the lease term and recognised in profit or loss. The cost of an asset held under right of use at initial recognition comprises: \u2022 The amount of the initial measurement of the lease liability; \u2022 Any lease payments made on or before the commencement date less any lease incentives received; \u2022 Any primary direct costs incurred by the lessee; and \u2022 An estimate of the cost of restoring the asset. Thereafter, the lessee shall measure the right-of-use asset at cost less any accumulated depreciation and any accumulated impairment losses. If, before the end of the lease period, the ownership of the leased asset is transferred to the tenant , or if the price of the asset managed under the right of use indicates that the tenant will exercise the right to purchase, the tenant shall calculate the depreciation of the asset managed under the right of use from the beginning to the end of the useful life of the leased asset. Alternatively, the lessee shall calculate the depreciation of the right-of- use asset from the commencement date to the earlier of: the end of the useful life of an asset held under a right-of-use arrangement, or the end of a lease term. Payments relating to short-term leases or leases of low-value assets are recognised as an expense through profit or loss on a straight-line basis. Short-term leases are considered to be leases with a term of 12 months or less. Low-value assets include tools and small items of office furniture. The Group and the Company are the lessor In transactions where the Company is a lessor, the assessment of whether the concluded Agreement is a finance or operating lease are carried out on the date of commencement of the lease. For the purpose of determining the type of lease assignment, all risks and rewards of ownership of the leased asset are assessed jointly or substantially transferred from the lease. If substantially all the risks and rewards of ownership of the leased asset are transferred, such leases are treated as finance leases, otherwise, as operating leases. In transactions in which the Company acts as an intermediate Lessor, the sublease shall be classified on the basis of the right-of-use assets specified in the main agreement. 3.15. Accounting for grants and subsidies The Group and the Company account for grants and subsidies in accordance with International Accounting Standard 20 (IAS 20) Accounting for Government Grants and Disclosure of Government Assistance. \u2022 Recognition of government grants \u2022 Grants and subsidies are recognised as income only when there is sufficient assurance that: o the Group and the Company will meet all conditions related to the grant; o The grant or subsidy will actually be received. \u2022 Operating grants o Grants intended to cover operating expenses are recognised systematically over the period in which they help to offset the related costs. o They are accounted for as other operating income in the reporting period in which the related expenses are incurred. \u2022 Grants related to assets o If a grant is intended for the acquisition or construction of non-current assets, it is recorded as a long- term liability and recognised over the useful life of the asset, proportionally reducing depreciation expenses. o Grants may be presented as deferred income in the balance sheet or deducted from the value of the grant-funded asset. \u2022 Subsidies for interest or tax compensation o If the Group and the Company receive a subsidy intended to compensate for interest expenses, it is recognised by reducing interest expenses in the period when the respective costs are covered. o If the subsidy is related to taxes, it is recognised by reducing the corresponding tax expenses in the period in which the related taxes are incurred. \u2022 Refundable grants o If a grant becomes refundable, it is recognised as a liability from the moment the repayment obligation arises. o The refund of asset-related grants adjusts the carrying amount of the asset or the deferred income balance, while the refund of operating grants is recognised directly in the profit or loss statement. 3.16. Income tax Income tax expense reflects current year tax and deferred tax. Current year's tax Tax of the current year is payable based on taxable profit for the year. Taxable profit differs from the profit reported in the statement of comprehensive income because of the income or expense that is taxable or deductible in the following year and the income or expense that is never taxable or deductible. Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The Group and the Company are subject to a corporate income tax rate of 15 per cent in 2024 (15 per cent in 2023). Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilized. Such assets and liabilities are not recognised if the temporary differences relate to goodwill, or to the initial recognition of assets or liabilities (other than in a business merger) that are not affected by either taxable or financial profit at the time they arise (transactions). Deferred tax liabilities are recognised to offset temporary tax differences. Deferred income tax assets are recognised for deductible temporary differences only to the extent that it is probable that sufficient taxable profit will be available to realise the benefit of the temporary differences and is expected to be realised in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each statement of financial position date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered by the Group and the Company. Deferred tax assets and liabilities are measured using the tax rates that will apply to the Group and the Company in the year in which those temporary differences are expected to be recovered or settled, based on tax rates (and tax laws) that have been or will be approved before the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group and the Company expect, at the reporting period, to recover or to settle the carrying amount of its assets and liabilities. Current and deferred tax for the period Current and deferred tax is recognised as an expense in profit or loss, except when it relates to items recognised outside profit or loss (in other comprehensive income or directly in equity). In such cases, tax is also recognised outside profit or loss, or when it arises from the initial recognition of a business combination. In the case of a business merger, the tax effect is included in the accounting for the business merger. 3.17. Basic and diluted earnings per share The basic and diluted earnings per share shall be calculated by dividing the profit for the reporting period attributable to shareholders by the weighted average of the ordinary shares issued. There is no difference between basic and diluted earnings per share. 3.18. Revenue recognition Revenue accounting policy The Group and the Company recognise revenue by reflecting the transfer of goods or services to customers for consideration expected to be received, net of VAT, discounts, and returns. Revenue is accounted for in five key steps: \u2022 Contract identification \u2013 the contract between the Group/Company and the customer is identified, defining the rights and obligations of both parties. \u2022 Identification of performance obligations \u2013 specific goods or services to be transferred to the customer are determined. \u2022 Determination of transaction price \u2013 the total revenue amount the Group/Company expects to receive is calculated. It may be fixed or variable and may include non-monetary consideration or financing components. \u2022 Allocation of transaction price \u2013 revenue is allocated to individual goods or services based on their relative selling prices. \u2022 Revenue recognition \u2013 revenue is recorded when the customer obtains control of the transferred goods or services. This may occur at a point in time or over a certain period. Revenue recognition methods Sales of heat and hot water Revenue is recognised based on invoices issued to customers, using meter readings as the basis. At the end of the period, services provided but not yet billed are accounted for on an accrual basis. Sales of goods Revenue from the sale of goods is recognised when: \u2022 Ownership is transferred to the buyer; \u2022 The Group/Company no longer retains control or management rights; \u2022 The amount of income can be measured reliably; \u2022 It is probable that economic benefits will be received, and the related costs can be reliably measured. Financing elements As the Group/Company does not have contracts with payment periods exceeding one year, no separate accounting for a financing component is applied. Other income \u2022 Rental income \u2013 recognised on an accrual basis when the amount can be reliably measured and the receipt of economic benefits is probable. \u2022 Late payment interest \u2013 recognised only when received. \u2022 Dividends \u2013 recognised when shareholders acquire the right to receive payments and it is probable that they will be received. \u2022 Interest income \u2013 accrued over the period, taking into account the effective interest rate and the probability of fund collection. 3.19. Expense recognition Expense recognition principles: \u2022 Expenses are recognised in accounting based on the accrual and matching principles. \u2022 Expenses are recorded in the reporting period in which the related revenue is earned, regardless of the timing of cash payments. \u2022 If expenses cannot be directly linked to specific revenue and will not generate future income, they are recognised as expenses in the period they are incurred. Expense measurement: \u2022 The amount of expenses is measured as the paid or payable amount, excluding VAT. \u2022 If the settlement period is long and interest is not separately distinguished, the expense amount is measured by discounting the settlement amount using the market interest rate. 3.20. Foreign currency transactions The Group and the Company account for foreign currency-denominated transactions in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates. \u2022 Initial recognition of foreign currency transactions o Foreign currency transactions are initially translated into the functional currency of the Group and the Company at the official exchange rate prevailing on the transaction date. \u2022 Monetary and non-monetary items o Monetary items (cash, receivables, payables) are recalculated in the balance sheet using the official exchange rate at the reporting date. The impact of exchange rate changes is recognised in the profit or loss statement. o Non-monetary items accounted for at fair value (e.g., revalued non-current assets) are translated at the exchange rate in effect on the date their fair value was determined. o Non-monetary items measured at historical cost are not recalculated. \u2022 Recognition of foreign exchange differences o Foreign exchange differences related to changes in the value of monetary items are recognised in the profit or loss statement. o If foreign exchange differences arise from financial liabilities designated as hedges against foreign currency risk, they may be accounted for under hedge accounting principles. 3.21. Application of assessments in preparation of financial statements In preparing the financial statements, management makes decisions, estimates, and assumptions that affect the disclosed amounts of income, expenses, assets, liabilities, and uncertainties as of the reporting date. Since the uncertainty of these assumptions and estimates may impact results, significant adjustments to the carrying amounts of assets or liabilities may be required in the future. 3.21.1. Property, plant and equipment \u2013 useful life Key assumptions used to determine the useful life: \u2022 Estimated duration of asset usage. \u2022 Technical and technological obsolescence, including service innovations and changes. \u2022 Legal or other restrictions, such as the validity periods of finance lease agreements. 3.21.2. Investments in subsidiaries \u2013 impairment losses \u2022 The return on investments is assessed by discounting the future cash flows of subsidiaries. \u2022 The applied discount rate is the weighted average cost of capital, reflecting current market assumptions regarding the time value of money. 3.21.3. Impairment of receivables \u2022 A provision for expected credit losses (ECL) is recognised for trade receivables, other receivables, and accrued income. \u2022 Loss rates are determined based on statistical recovery data from the past two years and management\u2019s expert assessment. \u2022 Both quantitative and qualitative data, including forward-looking information, are used in ECL assessments. \u2022 Loss provisions are presented in the profit or loss statement as expenses related to impairment. 3.21.4. Deferred profit tax assets \u2022 A deferred tax asset is recognised for unused tax losses if it is probable that sufficient taxable profit will be available for their utilisation. \u2022 Management determines the amount that can be recognised based on: o Forecasts of expected future taxable profits. o Tax planning strategies. 3.21.5. Fair value of financial instruments \u2022 Fair value is the amount at which assets or services can be exchanged or liabilities settled between unrelated parties. \u2022 Valuation is determined using: o Market prices (if an active market exists). o Discounted cash flow models. o Option pricing models (depending on circumstances). Fair value hierarchy Fair value is classified into one of three levels based on valuation methods: \u2022 Level 1 \u2013 Quoted prices in active markets (unadjusted). \u2022 Level 2 \u2013 Other observable inputs (e.g., derived from prices). \u2022 Level 3 \u2013 Unobservable inputs based on management\u2019s judgment. If different level inputs are used in a fair value assessment, the classification is based on the lowest significant input level. The Company transfers amounts between levels at the end of the reporting period when a change occurs. 3.22. Contingencies Contingent liabilities are not recognised in the financial statements. They are disclosed unless the possibility of an outflow of resources generating economic benefits is small. A contingent asset is not recognised in the financial statements but is disclosed when an inflow of economic benefits is probable. 3.23. Events after the date of the balance sheet Post-reporting events that provide additional information about the situation of the Group and the Company at the date of preparation of the statements of financial position (adjusting events) are reflected in the financial statements. Events after the date of the balance sheet that are not corrective events, are described in the notes when they are significant. 3.24. Mutual settlements and comparative numbers When preparing the financial statements, assets and liabilities, income and expenses are not offset unless the specific International Accounting Standards specifically require such offsetting. 3.25. Segment reporting Segment information shall be reported in the same manner as other internal reporting to the chief operating decision maker. The chief operational decision maker responsible for allocating resources and assessing the performance of the segments is the Board, which takes strategic decisions. The activities of the Group and the Company are carried out in a single segment, therefore, these financial statements do not provide additional disclosures about the segments. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-359": { "value": "2. Basis of preparation of the financial statements These financial statements are prepared on an historical cost basis, except for financial assets and liabilities for which changes in fair value are recognised as profit or loss. Historical cost is essentially based on the fair value of the consideration paid for an asset. These financial statements have been prepared on a going concern basis, on the assumption that the Company and the Group will be able to continue in business for the foreseeable future. The Company\u2019s and the Group\u2019s financial statements for the period ended 31 December 2024 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU) and their interpretations. Standards have been issued by the International Accounting Standards Board (IASB) and interpretations have been issued by the International Financial Reporting Interpretations Committee (IFRIC). New and/or amended standards and interpretations applicable from 1 January 2024: The following amended standards issued by the International Accounting Standards Board (IASB) and adopted by the EU, as well as additions and clarifications to existing standards, are currently in force and have been applied by the Company and the Group during this year: \u2022 Amendments to 16 IFRS \u201cLease\u201d: Lease liability on sale and leaseback transactions (effective for annual periods beginning on or after 1 January 2024). \u2022 Amendments TO IAS 1 \u201cPresentation of Financial Statements\u201d: classification of liabilities into current and non-current; Classification of liabilities as current and non-current \u2013 deferral of the effective date; Long- term liabilities with financial ratios (effective for annual periods beginning on 1 January 2024); \u2022 Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments\u201d: disclosures: supplier\u2019s financial arrangements (effective for annual periods beginning on or after 1 January 2024); The application of the above-mentioned standards, amendments, and interpretations did not have a significant impact on the Company\u2019s separate or the Group\u2019s consolidated financial statements. Standards, amendments to existing standards and interpretations issued by the IASB, adopted by the EU but not yet in force: As at the date of these separate and consolidated financial statements, the Company and the Group has not early adopted the following new and revised IFRS standards, amendments and interpretations that have been endorsed but not yet effective: \u2022 Amendments to IAS 21 \u201cEffects of Changes in Foreign Exchange Rates\u201d: conversion deficiency (effective for annual periods beginning on or after 1 January 2025). The management of the Company and the Group does not expect that the adoption of these standards, amendments and interpretations will have a material impact on the Company's separate and the Group's consolidated financial statements in the period of initial application. Standards, amendments to existing standards and interpretations that have not yet entered into force and have not yet been endorsed by the EU: Currently, IFRS adopted in the EU are almost identical to standards adopted by the IASB, with the exception of the standards, amendments to standards and interpretations currently in force which have not yet been adopted in the EU (dates of validity apply in full to IFRS). The following standards, amendments and interpretations are set out below: \u2022 IFRS 19 \u2013 Disclosures for Subsidiaries without Public Reporting (applicable to annual periods beginning 1 January 2027); \u2022 IFRS 18 \u2013 Presentation and Disclosures in Financial Statements (effective for annual periods beginning on or after 1 January 2027). \u2022 Changes in the classification and measurement of financial instruments (IFRS 9 and IFRS 7 amendments) (effective for annual periods beginning on or after 1 January 2026); \u2022 Annual IFRS improvements \u2013 11th version (effective for annual periods beginning on or after 1 January 2026); \u2022 Contracts related to power generation from renewable sources: Amendments to IFRS 9 and IFRS 7 (effective for annual periods beginning on 1 January 2026) The management of the Company and the Group does not expect that the adoption of these standards, amendments and interpretations will have a material impact on the Company's separate and Group's consolidated financial statements in the period of initial application. The currency of the presentation is the euro. These statements are presented in thousands of euros, unless otherwise stated. The Company's financial year coincides with the calendar year. The Company's management has approved these financial statements as at 2 April 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-400": { "value": "These financial statements have been prepared on a going concern basis, on the assumption that the Company and the Group will be able to continue in business for the foreseeable future. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-401": { "value": "The Company\u2019s and the Group\u2019s financial statements for the period ended 31 December 2024 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU) and their interpretations. Standards have been issued by the International Accounting Standards Board (IASB) and interpretations have been issued by the International Financial Reporting Interpretations Committee (IFRIC). ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-412": { "value": "New and/or amended standards and interpretations applicable from 1 January 2024: The following amended standards issued by the International Accounting Standards Board (IASB) and adopted by the EU, as well as additions and clarifications to existing standards, are currently in force and have been applied by the Company and the Group during this year: \u2022 Amendments to 16 IFRS \u201cLease\u201d: Lease liability on sale and leaseback transactions (effective for annual periods beginning on or after 1 January 2024). \u2022 Amendments TO IAS 1 \u201cPresentation of Financial Statements\u201d: classification of liabilities into current and non-current; Classification of liabilities as current and non-current \u2013 deferral of the effective date; Long- term liabilities with financial ratios (effective for annual periods beginning on 1 January 2024); \u2022 Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments\u201d: disclosures: supplier\u2019s financial arrangements (effective for annual periods beginning on or after 1 January 2024); The application of the above-mentioned standards, amendments, and interpretations did not have a significant impact on the Company\u2019s separate or the Group\u2019s consolidated financial statements. Standards, amendments to existing standards and interpretations issued by the IASB, adopted by the EU but not yet in force: As at the date of these separate and consolidated financial statements, the Company and the Group has not early adopted the following new and revised IFRS standards, amendments and interpretations that have been endorsed but not yet effective: \u2022 Amendments to IAS 21 \u201cEffects of Changes in Foreign Exchange Rates\u201d: conversion deficiency (effective for annual periods beginning on or after 1 January 2025). The management of the Company and the Group does not expect that the adoption of these standards, amendments and interpretations will have a material impact on the Company's separate and the Group's consolidated financial statements in the period of initial application. Standards, amendments to existing standards and interpretations that have not yet entered into force and have not yet been endorsed by the EU: Currently, IFRS adopted in the EU are almost identical to standards adopted by the IASB, with the exception of the standards, amendments to standards and interpretations currently in force which have not yet been adopted in the EU (dates of validity apply in full to IFRS). The following standards, amendments and interpretations are set out below: \u2022 IFRS 19 \u2013 Disclosures for Subsidiaries without Public Reporting (applicable to annual periods beginning 1 January 2027); \u2022 IFRS 18 \u2013 Presentation and Disclosures in Financial Statements (effective for annual periods beginning on or after 1 January 2027). \u2022 Changes in the classification and measurement of financial instruments (IFRS 9 and IFRS 7 amendments) (effective for annual periods beginning on or after 1 January 2026); \u2022 Annual IFRS improvements \u2013 11th version (effective for annual periods beginning on or after 1 January 2026); \u2022 Contracts related to power generation from renewable sources: Amendments to IFRS 9 and IFRS 7 (effective for annual periods beginning on 1 January 2026) The management of the Company and the Group does not expect that the adoption of these standards, amendments and interpretations will have a material impact on the Company's separate and Group's consolidated financial statements in the period of initial application. The currency of the presentation is the euro. These statements are presented in thousands of euros, unless otherwise stated. The Company's financial year coincides with the calendar year. The Company's management has approved these financial statements as at 2 April 2025. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-2": { "value": "The currency of the presentation is the euro", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-402": { "value": "The Company's management has approved these financial statements as at 2 April 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-360": { "value": "3.1. Consolidation principles The consolidated financial statements of the Group include AB Kauno energija and its subsidiaries. The financial statements of the subsidiaries are for the same reporting period as those of the Parent Company. The consolidated financial statements are prepared on the basis of uniform accounting principles for like transactions and other events in similar circumstances. Businesses acquired or disposed of during the year are included in the consolidated financial statements from the date of the transfer of control or until the date on which control is lost. Intercompany transactions, balances and unrealised gains and losses are eliminated on consolidation. The gross income of subsidiaries is attributable to the owners of the enterprise and to the non-controlling interest, even if the result of the non-controlling interest is negative. A subsidiary is an undertaking controlled, directly or indirectly, by its parent undertaking. Typically, a company is controlled when the Group directly or indirectly owns more than 50 per cent of the company's share capital carrying the voting rights and/or when it is able to control the financial and operating activities so as to obtain benefits from its activities. The financial statements of subsidiaries are included in the consolidated financial statements at the beginning and end of the control dates. Changes in the Group's equity interest in subsidiaries Changes in the Group's equity interest in subsidiaries that do not result in a loss of control of the Group by the subsidiaries are accounted for as equity transactions. The carrying amounts of the Group's interest and non-controlling interest are adjusted to reflect changes in their respective interests in subsidiaries. Any difference between the adjustment for the non-controlling interest and the fair value of the consideration paid or received is recognised directly in equity and attributable to the owners of the entity. When the Group loses control of a subsidiary, the gain or loss on disposal is calculated as the difference between (i) the sum of the fair value of the consideration received and the aggregate of the fair value of any retained interest; and (ii) the previous carrying amounts of the subsidiary's assets (including goodwill) and liabilities and non-controlling interests. When a subsidiary's assets are accounted for by re-measuring the fair value amount and the related gain or loss has been included in comprehensive income and accumulated in equity, the amounts previously included in other comprehensive income and accumulated in equity are accounted for in the same way as the disposal of the related asset (i.e. reclassified to profit or loss or transferred directly to retained earnings, as specified in the relevant IFRS). The fair value of the remaining investment in the former subsidiary at the date of the loss of control is treated as the fair value at initial recognition for subsequent accounting purposes in accordance with IFRS 9 Financial Instruments, or, if appropriate, as the acquisition cost of the investment in an associate or jointly controlled entity at initial recognition. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-361": { "value": "3.2. Investments in subsidiaries In the statement of financial position of the company, investments in subsidiaries are accounted for using the acquisition cost method. Dividends received from subsidiaries are recognised in profit or loss and other comprehensive income. IAS 36 \u201cImpairment of Assets\u201d applies impairment criteria to determine whether it is necessary to recognise impairment losses in respect of the Company's investment in a subsidiary. When necessary, the full carrying amount of an investment (including goodwill) is tested for impairment in accordance with IAS 36 as a single asset by comparing its recoverable amount (the higher of its value in use and its fair value less costs to sell) with its carrying amount. Any impairment losses recognised shall form part of the carrying amount of the investment. Any reversal of an impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-362": { "value": "3.3. Intangible Assets Intangible assets acquired separately Intangible assets acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The useful life and depreciation method are reviewed at each reporting date, prospectively recording any changes in the estimate assessment. The amortisation calculation shall be discontinued from the first day of the month following the disposal of the asset or when the total cost of the acquisition of an intangible asset is transferred to cost or to the value of another asset. Intangible assets with an indefinite useful life acquired separately are carried at cost less impairment losses. Derecognition of intangible assets An intangible asset is derecognised when it is sold or when no future economic benefit is expected from the use or sale of the asset. Gains or losses arising from the derecognition of an intangible asset, calculated as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised. Licenses Amounts paid for licenses are capitalized and amortized over the term of validity. (3 to 4 years). Software The new software acquisition costs are capitalized and recognized as an intangible fixed asset if these costs are not an integral part of the hardware. Software is amortized over a period no longer than 3 years. Costs incurred in order to restore or maintain the future economic benefits that the Company expects from the originally assessed standard of performance of existing software systems are recognised as an expense when the restoration or maintenance work is carried out. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-363": { "value": "3.4. Accounting for emission allowances Emission allowances received shall be accounted for using the net commitment method. Under this approach, the Group and the Company account for emission allowances at nominal value. Commitments to acquire additional emission allowances are recognised when they arise (e.g. commitments are not accounted for on the basis of expected future emissions) and are accounted for only when the actual emissions of the Group and the Company exceed the amount of available emission allowances. Under the net commitment approach, the Group and the Company assess the lack of emission allowances by comparing the quantity of emission allowances available with the actual annual emissions. Sales of emission allowances are recorded at the amount of the sales transaction. Any differences between the fair value of the sale and the carrying amount of the allowances held shall be recognised as profit or loss, regardless of whether there is an actual or expected shortfall in the allowances at the time of the transaction. Where the sale of emission allowances results in an actual shortfall of emission allowances, the financial position reports shall recognise additional liabilities, including profits or losses that affect the relevant costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-364": { "value": "3.5. Property, plant and equipment Property, plant and equipment is carried at acquisition cost, which does not include routine maintenance costs, less accumulated depreciation and estimated impairment losses, if any. The cost of acquisition includes the cost of replacing property, plant and equipment when they are incurred, provided that these costs qualify for the recognition of the asset. Property classified as construction in progress, under construction for production, supply or administrative purposes, or for other purposes not yet determined, is carried at acquisition cost less impairment losses. The cost includes professional fees and capitalised borrowing costs of long run assets in accordance with the accounting policies of the Group and the Company. Once an asset is ready for use, it is transferred to the item of Property, Plant, and Equipment, put into operation, and depreciation of this asset is commenced. As long as an asset is recorded under construction in progress, no depreciation is recognised. Depreciation is recognised in such a way that, over the useful life of the asset, its cost (excluding land and construction in progress) less its residual value is written off on a straight-line basis. The estimated useful lives, residual values, and depreciation methods are reviewed at each year-end, with any changes in the accounting estimate accounted for prospectively. The useful service lives are reviewed every year to ensure that the period of depreciation is consistent with the expected useful life of the long-term tangible asset. Depreciation is computed on a straight-line basis over the following estimated useful lives:
Buildings
50
Investment property
50
Buildings
15 \u2013 70
Machinery and plant
5 \u2013 20
Vehicles
4 \u2013 10
Plant and tools
3 \u2013 16
Land is not depreciated. An asset is recognised as non-current when it has a useful life of more than one year and the acquisition cost exceeds EUR 144.81. Property, plant and equipment are derecognised when they are sold or when no future economic benefits are expected from the use or sale of the asset. Any gain or loss arising on the sale or write-down of an item of property, plant and equipment is calculated as the difference between the net disposal proceeds and the carrying amount of the asset and is recognised in profit or loss in the profit (loss) statement and other comprehensive income. Subsequent repair costs are added to the cost of an asset if it is probable that future economic benefits will flow to the Group and the Company from the expenditure and the cost of the expenditure can be measured reliably. The carrying amount of the modified portion is derecognised. All other repair costs are recognised as an expense that affects profit or loss for the period when they are incurred. Construction-in-progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Depreciation is not charged on construction in progress until the asset is placed in service or is ready for use. Fixed assets held for sale Property, plant and equipment, or groups of saleable assets that consist of assets and liabilities that are expected to be recovered primarily through sale and not through continuing use, are classified as held for sale. Immediately before classifying an asset as held for sale, the asset (or parts of a pool of available-for-sale assets) is measured in accordance with the applicable International Financial Reporting Standards as adopted for application in the European Union. (Non- current assets held for sale are accounted for at the lower of their carrying amount and fair value less the cost of selling such assets). Impairment losses on assets held for sale measured at the time of initial classification and subsequent gains and losses related to the revaluation of assets shall be included in profit or loss. Revenue from the reversal of depreciation is not recognised at a higher amount than accumulated impairment losses. When property, plant and equipment is recorded as held for sale, depreciation is no longer charged. Impairment of property, plant and equipment and intangible assets other than goodwill: At each date of preparation of the statement of financial position, the Group and the Company shall review the residual value of property, plant and equipment and intangible assets to determine whether there is any indication that these assets are impaired. If any such indication exists, the Group and the Company assesses the recoverable amount of the asset in order to be able to assess the impairment loss (if any). Where it is impossible to assess the recoverable value of assets, the Group and the Company estimates the recoverable amount in the cash-generating group to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, the assets of the Group and the Company are also allocated to separate income-generating groups of assets, or alternatively, they are allocated to the lowest income-generating group of assets for which a reasonable and consistent basis of allocation can be identified. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments conditions, time value of money and the risks associated with the assets, which was not taken into account in estimating the future cash flows. If the estimated recoverable amount of the asset (or cash-generating asset group) is less than its carrying amount of this asset, the carrying amount of the asset is reduced to the recoverable value of this asset (or cash-generating asset group). Impairment losses are recognised immediately through profit or loss. The Group and the Company have one group of income-generating assets for the heat business. If after the recognition of impairment loss the value of the asset increases, the carrying amount of the asset (cash- generating asset group) is increased to the newly estimated recoverable amount, but so that the increase does not exceed the carrying value of the asset (cash-generating asset group) if the losses due to value impairment in previous years had not been recognized. Reversals of impairment losses are recognised immediately in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-3": { "value": "Depreciation is recognised in such a way that, over the useful life of the asset, its cost (excluding land and construction in progress) less its residual value is written off on a straight-line basis. The estimated useful lives, residual values, and depreciation methods are reviewed at each year-end, with any changes in the accounting estimate accounted for prospectively. The useful service lives are reviewed every year to ensure that the period of depreciation is consistent with the expected useful life of the long-term tangible asset. Depreciation is computed on a straight-line basis over the following estimated useful lives:
Buildings
50
Investment property
50
Buildings
15 \u2013 70
Machinery and plant
5 \u2013 20
Vehicles
4 \u2013 10
Plant and tools
3 \u2013 16
Land is not depreciated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-4": { "value": "Construction-in-progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Depreciation is not charged on construction in progress until the asset is placed in service or is ready for use. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-413": { "value": "Impairment of property, plant and equipment and intangible assets other than goodwill: At each date of preparation of the statement of financial position, the Group and the Company shall review the residual value of property, plant and equipment and intangible assets to determine whether there is any indication that these assets are impaired. If any such indication exists, the Group and the Company assesses the recoverable amount of the asset in order to be able to assess the impairment loss (if any). Where it is impossible to assess the recoverable value of assets, the Group and the Company estimates the recoverable amount in the cash-generating group to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, the assets of the Group and the Company are also allocated to separate income-generating groups of assets, or alternatively, they are allocated to the lowest income-generating group of assets for which a reasonable and consistent basis of allocation can be identified. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments conditions, time value of money and the risks associated with the assets, which was not taken into account in estimating the future cash flows. If the estimated recoverable amount of the asset (or cash-generating asset group) is less than its carrying amount of this asset, the carrying amount of the asset is reduced to the recoverable value of this asset (or cash-generating asset group). Impairment losses are recognised immediately through profit or loss. The Group and the Company have one group of income-generating assets for the heat business. If after the recognition of impairment loss the value of the asset increases, the carrying amount of the asset (cash- generating asset group) is increased to the newly estimated recoverable amount, but so that the increase does not exceed the carrying value of the asset (cash-generating asset group) if the losses due to value impairment in previous years had not been recognized. Reversals of impairment losses are recognised immediately in profit or loss. 3.21.3. Impairment of receivables \u2022 A provision for expected credit losses (ECL) is recognised for trade receivables, other receivables, and accrued income. \u2022 Loss rates are determined based on statistical recovery data from the past two years and management\u2019s expert assessment. \u2022 Both quantitative and qualitative data, including forward-looking information, are used in ECL assessments. \u2022 Loss provisions are presented in the profit or loss statement as expenses related to impairment. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-365": { "value": "3.6. Investment property Property, plant and equipment are assets that the Company manages and controls in order to generate rental income and/or increase the value of these assets. Assets that are used for the production of goods, services or for administrative purposes, and the sale of which is classified as a typical activity of the Company, not included in property, plant and equipment. Investment property is initially valued at acquisition cost, including related transaction costs. Subsequent to initial recognition, buildings are carried at cost less accumulated depreciation and impairment losses, if any. Depreciation is calculated on a straight-line basis so as to write off the cost of the asset on a straight-line basis over the asset's useful life of 8-50 years. Depreciation of investment property is recorded in the statement of profit or loss and other comprehensive income under operating expenses. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-5": { "value": "3.7. Financial assets The Group and the Company classify their financial assets in the following groups: \u2022 Financial assets that are measured at fair value in subsequent periods, with the change in fair value recognised in other comprehensive income or profit or loss; and \u2022 Financial assets measured at amortised cost. The classification depends on the financial asset management model used and the contractual cash flow terms. Recognition and initial measurement Trade receivables are initially recognised when they arise. On initial recognition, all other financial assets and financial liabilities are recognised when the Group and the Company become a party to the contractual provisions of the instrument. Financial assets (other than trade receivables without a significant financing component) or financial liabilities are initially measured at fair value plus, if the instrument is not measured at fair value through profit or loss, transaction costs directly attributable to the acquisition or issue. Trade receivables without a significant financing component are initially recognised at transaction price. Classification and subsequent assessment At initial recognition, financial assets are classified and measured as follows: \u2022 amortised cost; \u2022 at fair value through profit or loss. Financial assets are not reclassified in subsequent periods unless the Group and the Company change their financial asset management model. In this case, all related financial assets shall be reclassified on the first day of the first reporting period following the change in business model. A financial asset is measured at amortised cost if it meets both of the following criteria and is not classified as an asset measured at fair value through profit or loss: \u2022 The entity intends to hold the asset for contractual cash flows; \u2022 Contractual cash flows on specific dates include only payments of principal and interest on the amount due. Write-off The carrying amount of a financial asset is written down, in whole or in part, if there is no realistic prospect of its recovery. This usually occurs when the Group and the Company determine that the debtor does not have sufficient assets or sources of income to generate sufficient cash flows to repay the amounts written off. However, financial assets that are written off may be recovered to meet debt collection requirements imposed by the Group and the Company. Assessment of significantly increased credit risk The Group and the Company assess the probability of default at the initial recognition of financial assets and at each balance sheet date, taking into account whether there has been a significant increase in credit risk since initial recognition. In order to assess whether there has been a significant increase in credit risk, the Group and the Company compare the risk of default on assets at the date of preparation of the statements with the risk of default on initial recognition. In analysing whether credit risk has increased significantly, the following factors shall be assessed: \u2022 Significant changes in the internal credit rating; \u2022 Significant changes in the external credit rating (if any); \u2022 Actual or foreseeable material adverse changes in the business environment, financial or economic situation which may materially affect the ability of the customer to meet its obligations; \u2022 Actual or anticipated significant changes in the client's performance. Based on the Group's and the Company's debt recovery statistics, management considers that the credit risk has increased from the time of initial recognition only if the contractual payments are delayed by more than 30 days. ECL valuation \u2013 trade receivables and other contract assets The Group and the Company apply a simplified approach to the calculation of lifetime expected credit losses over the lifetime of a loan, using the provisioning matrix for all trade receivables and other receivables. In order to calculate expected credit losses using the provisioning matrix, trade receivables and other receivables are classified into separate groups according to the general characteristics of credit risk. The amounts of each group are analysed on the basis of
the number of days past due and a loss indicator shall be assigned to each group of amounts past due. Loss ratios are
calculated using management's expert judgement using statistical recovery information for the last 2 years.
For trade receivables that have no significant financing component, an estimated credit loss is recorded over the period
of the debt.
Such information shall be adjusted, if necessary, in the light of forward-looking information. The table below provides
information on the expected credit losses calculated for the Group and the Company for each group of overdue amounts.
As trade receivables and other receivables generally do not include collateral or other credit protection, the expected loss
ratio corresponds to the probability of default:
Debt overdue in days
Not
from 1 to
from 31
from 91
from
from
from
more
Group
181 to
271 to
361 to
overdue
30
to 90
to 180
270
360
720
than 721
Expected credit loss
0
0
20
50
60
80
90
100
rate %
Company
Expected credit loss
0
0
20
50
60
80
90
100
rate %
3.12. Financial liabilities and equity instruments The Group and the Company recognise financial liabilities at cost on initial recognition. The Group and the Company classify financial liabilities into the following categories: \u2022 measured at amortised cost, \u2022 measured at fair value through profit or loss, \u2022 hedging financial instruments. The Group and the Company classify trade debts, financial debts, leasing liabilities, interest liabilities and other payables as financial liabilities measured at amortised cost. Derecognition of financial liabilities The Group and the Company derecognise financial liabilities when, and only when, the obligations of the Group and the Company are discharged, cancelled or expire. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-366": { "value": "3.7. Financial assets The Group and the Company classify their financial assets in the following groups: \u2022 Financial assets that are measured at fair value in subsequent periods, with the change in fair value recognised in other comprehensive income or profit or loss; and \u2022 Financial assets measured at amortised cost. The classification depends on the financial asset management model used and the contractual cash flow terms. Recognition and initial measurement Trade receivables are initially recognised when they arise. On initial recognition, all other financial assets and financial liabilities are recognised when the Group and the Company become a party to the contractual provisions of the instrument. Financial assets (other than trade receivables without a significant financing component) or financial liabilities are initially measured at fair value plus, if the instrument is not measured at fair value through profit or loss, transaction costs directly attributable to the acquisition or issue. Trade receivables without a significant financing component are initially recognised at transaction price. Classification and subsequent assessment At initial recognition, financial assets are classified and measured as follows: \u2022 amortised cost; \u2022 at fair value through profit or loss. Financial assets are not reclassified in subsequent periods unless the Group and the Company change their financial asset management model. In this case, all related financial assets shall be reclassified on the first day of the first reporting period following the change in business model. A financial asset is measured at amortised cost if it meets both of the following criteria and is not classified as an asset measured at fair value through profit or loss: \u2022 The entity intends to hold the asset for contractual cash flows; \u2022 Contractual cash flows on specific dates include only payments of principal and interest on the amount due. Write-off The carrying amount of a financial asset is written down, in whole or in part, if there is no realistic prospect of its recovery. This usually occurs when the Group and the Company determine that the debtor does not have sufficient assets or sources of income to generate sufficient cash flows to repay the amounts written off. However, financial assets that are written off may be recovered to meet debt collection requirements imposed by the Group and the Company. Assessment of significantly increased credit risk The Group and the Company assess the probability of default at the initial recognition of financial assets and at each balance sheet date, taking into account whether there has been a significant increase in credit risk since initial recognition. In order to assess whether there has been a significant increase in credit risk, the Group and the Company compare the risk of default on assets at the date of preparation of the statements with the risk of default on initial recognition. In analysing whether credit risk has increased significantly, the following factors shall be assessed: \u2022 Significant changes in the internal credit rating; \u2022 Significant changes in the external credit rating (if any); \u2022 Actual or foreseeable material adverse changes in the business environment, financial or economic situation which may materially affect the ability of the customer to meet its obligations; \u2022 Actual or anticipated significant changes in the client's performance. Based on the Group's and the Company's debt recovery statistics, management considers that the credit risk has increased from the time of initial recognition only if the contractual payments are delayed by more than 30 days. ECL valuation \u2013 trade receivables and other contract assets The Group and the Company apply a simplified approach to the calculation of lifetime expected credit losses over the lifetime of a loan, using the provisioning matrix for all trade receivables and other receivables. In order to calculate expected credit losses using the provisioning matrix, trade receivables and other receivables are classified into separate groups according to the general characteristics of credit risk. The amounts of each group are analysed on the basis of
the number of days past due and a loss indicator shall be assigned to each group of amounts past due. Loss ratios are
calculated using management's expert judgement using statistical recovery information for the last 2 years.
For trade receivables that have no significant financing component, an estimated credit loss is recorded over the period
of the debt.
Such information shall be adjusted, if necessary, in the light of forward-looking information. The table below provides
information on the expected credit losses calculated for the Group and the Company for each group of overdue amounts.
As trade receivables and other receivables generally do not include collateral or other credit protection, the expected loss
ratio corresponds to the probability of default:
Debt overdue in days
Not
from 1 to
from 31
from 91
from
from
from
more
Group
181 to
271 to
361 to
overdue
30
to 90
to 180
270
360
720
than 721
Expected credit loss
0
0
20
50
60
80
90
100
rate %
Company
Expected credit loss
0
0
20
50
60
80
90
100
rate %
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-403": { "value": "Write-off The carrying amount of a financial asset is written down, in whole or in part, if there is no realistic prospect of its recovery. This usually occurs when the Group and the Company determine that the debtor does not have sufficient assets or sources of income to generate sufficient cash flows to repay the amounts written off. However, financial assets that are written off may be recovered to meet debt collection requirements imposed by the Group and the Company. Derecognition of financial liabilities The Group and the Company derecognise financial liabilities when, and only when, the obligations of the Group and the Company are discharged, cancelled or expire. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-404": { "value": "ECL valuation \u2013 trade receivables and other contract assets The Group and the Company apply a simplified approach to the calculation of lifetime expected credit losses over the lifetime of a loan, using the provisioning matrix for all trade receivables and other receivables. In order to calculate expected credit losses using the provisioning matrix, trade receivables and other receivables are classified into separate groups according to the general characteristics of credit risk. The amounts of each group are analysed on the basis of
the number of days past due and a loss indicator shall be assigned to each group of amounts past due. Loss ratios are
calculated using management's expert judgement using statistical recovery information for the last 2 years.
For trade receivables that have no significant financing component, an estimated credit loss is recorded over the period
of the debt.
Such information shall be adjusted, if necessary, in the light of forward-looking information. The table below provides
information on the expected credit losses calculated for the Group and the Company for each group of overdue amounts.
As trade receivables and other receivables generally do not include collateral or other credit protection, the expected loss
ratio corresponds to the probability of default:
Debt overdue in days
Not
from 1 to
from 31
from 91
from
from
from
more
Group
181 to
271 to
361 to
overdue
30
to 90
to 180
270
360
720
than 721
Expected credit loss
0
0
20
50
60
80
90
100
rate %
Company
Expected credit loss
0
0
20
50
60
80
90
100
rate %
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-369": { "value": "3.8. Inventories Inventories are stated at the lower of cost or net realisable value. Net realisable value refers to the estimated selling price of inventories less any estimated selling costs. The cost of inventories is calculated using the FIFO method. The cost of inventories is reduced by discounts and write-downs received from suppliers during the reporting period and applied to inventories held in stock. Inventories held for more than one year (calculated from the acquisition date), excluding essential reserves, are written down by 100%. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-367": { "value": "A provision is recorded when, as a result of a past event, the Company has a present obligation (legal or constructive) and it is probable that the Group and the Company will be required to settle the obligation, and a reliable estimate of the amount of the obligation can be made. The amount recognised as a provision is the best estimate at the end of the reporting period of the consideration that will be required to settle the present obligation, taking into account the risks and uncertainties arising from the obligation. When a provision is valued using the estimated cash flows to cover a liability, its carrying value is the present value of these cash flows. Where it is expected that part or all of the economic benefits needed to cover the provision will be recovered from a third party, the amount receivable is covered by the asset if it is certain that the compensation will be received and that the amount receivable can be measured reliably. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-368": { "value": "3.10. Cash and cash equivalents Cash consists of money in bank accounts and in cash, and cash in transit. Cash equivalents are short-term, highly liquid investments that are readily converted to known amounts of cash. The term of such investments does not exceed three months, and the risk of value changes is very insignificant. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-370": { "value": "3.11. Borrowing costs Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset the preparation of which for the intended use or sale takes a long time are included in the cost of the asset until the asset is prepared for the intended use or sale. Investment income earned on a temporary investment of a specific amount borrowed that has not yet been used for a qualifying asset shall be deducted from the borrowing costs allowed for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-371": { "value": "3.12. Financial liabilities and equity instruments The Group and the Company recognise financial liabilities at cost on initial recognition. The Group and the Company classify financial liabilities into the following categories: \u2022 measured at amortised cost, \u2022 measured at fair value through profit or loss, \u2022 hedging financial instruments. The Group and the Company classify trade debts, financial debts, leasing liabilities, interest liabilities and other payables as financial liabilities measured at amortised cost. Derecognition of financial liabilities The Group and the Company derecognise financial liabilities when, and only when, the obligations of the Group and the Company are discharged, cancelled or expire. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-372": { "value": "3.13. Employee benefits The Group and the Company account for employee benefits in accordance with applicable legal requirements and accounting standards. Employee benefits are classified into the following main categories: \u2022 Short-term employee benefits \u2022 These include salaries, bonuses, holiday pay, social security contributions, and other benefits related to employment relationships. These benefits are recognised as expenses in the period in which they are earned and recorded as liabilities if they remain unpaid as of the reporting date. \u2022 Vacation accruals \u2022 Accumulated unused employee leave is recognised as an expense and a liability in accordance with the accrual principle. Leave accrual is made for accumulated but unused leave as of the reporting date. \u2022 Accrued bonuses and incentives \u2022 The Group and the Company accrue bonuses and incentives payable after management approval in 2025. These amounts are recognised on an accrual basis once it is clear that they will be paid. \u2022 Retirement benefit provisions \u2022 The Group and the Company accrue benefits for employees reaching the age of retirement. This obligation is calculated based on actuarial assessments and discounted to reflect its present value. Accumulated retirement benefits are recognised as an expense over the employee\u2019s period of service. \u2022 Termination benefits \u2022 If the Group or the Company commits to paying termination benefits, these benefits are recognised as an expense when it becomes clear that the obligation will be fulfilled. \u2022 Post-employment benefits \u2022 The Group and the Company make mandatory contributions to the state social insurance fund. These contributions are recognised as an expense when the related wages are earned. The Group and the Company have no additional voluntary obligations to employee pension funds or other post-employment benefits. Provisions All employee benefit provisions are classified as: \u2022 Short-term liabilities \u2013 amounts payable within 12 months from the balance sheet date. \u2022 Long-term liabilities \u2013 amounts payable after more than one year. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-373": { "value": "3.14. Lease The Group and the Company are the lessee At the commencement date, the lessee shall measure the lease liability at the present value of the lease payments outstanding at that date, including the following: \u2022 Fixed charges (including those assimilated to fixed charges) less any rental incentives receivable; \u2022 Variable rents that depend on an index or rate initially measured using an index or rate at the start date; \u2022 Amounts that the tenant should pay under the liquidation value guarantees; \u2022 Penalties for terminating the lease if it is assumed that the tenant will exercise its option to terminate the lease during the lease term. Rents is discounted using the interest rate provided for in the lease agreement, if that rate can be easily determined. If that rate cannot be easily determined, the tenant shall use the borrowing rate calculated by the lessee. The interest rate specified in the lease is the interest rate that results in the present value of the lease payments and the unguaranteed residual value being equal to the sum of the fair value of the leased asset and any initial direct costs incurred by the lessor. The lease liability is measured at amortised cost using an imputed interest rate consistent with the discount rate used to discount the lease payments. Interest expense relating to a lease liability is allocated over the lease term and recognised in profit or loss. The cost of an asset held under right of use at initial recognition comprises: \u2022 The amount of the initial measurement of the lease liability; \u2022 Any lease payments made on or before the commencement date less any lease incentives received; \u2022 Any primary direct costs incurred by the lessee; and \u2022 An estimate of the cost of restoring the asset. Thereafter, the lessee shall measure the right-of-use asset at cost less any accumulated depreciation and any accumulated impairment losses. If, before the end of the lease period, the ownership of the leased asset is transferred to the tenant , or if the price of the asset managed under the right of use indicates that the tenant will exercise the right to purchase, the tenant shall calculate the depreciation of the asset managed under the right of use from the beginning to the end of the useful life of the leased asset. Alternatively, the lessee shall calculate the depreciation of the right-of- use asset from the commencement date to the earlier of: the end of the useful life of an asset held under a right-of-use arrangement, or the end of a lease term. Payments relating to short-term leases or leases of low-value assets are recognised as an expense through profit or loss on a straight-line basis. Short-term leases are considered to be leases with a term of 12 months or less. Low-value assets include tools and small items of office furniture. The Group and the Company are the lessor In transactions where the Company is a lessor, the assessment of whether the concluded Agreement is a finance or operating lease are carried out on the date of commencement of the lease. For the purpose of determining the type of lease assignment, all risks and rewards of ownership of the leased asset are assessed jointly or substantially transferred from the lease. If substantially all the risks and rewards of ownership of the leased asset are transferred, such leases are treated as finance leases, otherwise, as operating leases. In transactions in which the Company acts as an intermediate Lessor, the sublease shall be classified on the basis of the right-of-use assets specified in the main agreement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-374": { "value": "3.15. Accounting for grants and subsidies The Group and the Company account for grants and subsidies in accordance with International Accounting Standard 20 (IAS 20) Accounting for Government Grants and Disclosure of Government Assistance. \u2022 Recognition of government grants \u2022 Grants and subsidies are recognised as income only when there is sufficient assurance that: o the Group and the Company will meet all conditions related to the grant; o The grant or subsidy will actually be received. \u2022 Operating grants o Grants intended to cover operating expenses are recognised systematically over the period in which they help to offset the related costs. o They are accounted for as other operating income in the reporting period in which the related expenses are incurred. \u2022 Grants related to assets o If a grant is intended for the acquisition or construction of non-current assets, it is recorded as a long- term liability and recognised over the useful life of the asset, proportionally reducing depreciation expenses. o Grants may be presented as deferred income in the balance sheet or deducted from the value of the grant-funded asset. \u2022 Subsidies for interest or tax compensation o If the Group and the Company receive a subsidy intended to compensate for interest expenses, it is recognised by reducing interest expenses in the period when the respective costs are covered. o If the subsidy is related to taxes, it is recognised by reducing the corresponding tax expenses in the period in which the related taxes are incurred. \u2022 Refundable grants o If a grant becomes refundable, it is recognised as a liability from the moment the repayment obligation arises. o The refund of asset-related grants adjusts the carrying amount of the asset or the deferred income balance, while the refund of operating grants is recognised directly in the profit or loss statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-405": { "value": "3.16. Income tax Income tax expense reflects current year tax and deferred tax. Current year's tax Tax of the current year is payable based on taxable profit for the year. Taxable profit differs from the profit reported in the statement of comprehensive income because of the income or expense that is taxable or deductible in the following year and the income or expense that is never taxable or deductible. Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The Group and the Company are subject to a corporate income tax rate of 15 per cent in 2024 (15 per cent in 2023). Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilized. Such assets and liabilities are not recognised if the temporary differences relate to goodwill, or to the initial recognition of assets or liabilities (other than in a business merger) that are not affected by either taxable or financial profit at the time they arise (transactions). Deferred tax liabilities are recognised to offset temporary tax differences. Deferred income tax assets are recognised for deductible temporary differences only to the extent that it is probable that sufficient taxable profit will be available to realise the benefit of the temporary differences and is expected to be realised in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each statement of financial position date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered by the Group and the Company. Deferred tax assets and liabilities are measured using the tax rates that will apply to the Group and the Company in the year in which those temporary differences are expected to be recovered or settled, based on tax rates (and tax laws) that have been or will be approved before the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group and the Company expect, at the reporting period, to recover or to settle the carrying amount of its assets and liabilities. Current and deferred tax for the period Current and deferred tax is recognised as an expense in profit or loss, except when it relates to items recognised outside profit or loss (in other comprehensive income or directly in equity). In such cases, tax is also recognised outside profit or loss, or when it arises from the initial recognition of a business combination. In the case of a business merger, the tax effect is included in the accounting for the business merger. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-375": { "value": "3.16. Income tax Income tax expense reflects current year tax and deferred tax. Current year's tax Tax of the current year is payable based on taxable profit for the year. Taxable profit differs from the profit reported in the statement of comprehensive income because of the income or expense that is taxable or deductible in the following year and the income or expense that is never taxable or deductible. Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The Group and the Company are subject to a corporate income tax rate of 15 per cent in 2024 (15 per cent in 2023). Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilized. Such assets and liabilities are not recognised if the temporary differences relate to goodwill, or to the initial recognition of assets or liabilities (other than in a business merger) that are not affected by either taxable or financial profit at the time they arise (transactions). Deferred tax liabilities are recognised to offset temporary tax differences. Deferred income tax assets are recognised for deductible temporary differences only to the extent that it is probable that sufficient taxable profit will be available to realise the benefit of the temporary differences and is expected to be realised in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each statement of financial position date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered by the Group and the Company. Deferred tax assets and liabilities are measured using the tax rates that will apply to the Group and the Company in the year in which those temporary differences are expected to be recovered or settled, based on tax rates (and tax laws) that have been or will be approved before the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group and the Company expect, at the reporting period, to recover or to settle the carrying amount of its assets and liabilities. Current and deferred tax for the period Current and deferred tax is recognised as an expense in profit or loss, except when it relates to items recognised outside profit or loss (in other comprehensive income or directly in equity). In such cases, tax is also recognised outside profit or loss, or when it arises from the initial recognition of a business combination. In the case of a business merger, the tax effect is included in the accounting for the business merger.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-414": { "value": "3.17. Basic and diluted earnings per share The basic and diluted earnings per share shall be calculated by dividing the profit for the reporting period attributable to shareholders by the weighted average of the ordinary shares issued. There is no difference between basic and diluted earnings per share. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-376": { "value": "3.18. Revenue recognition Revenue accounting policy The Group and the Company recognise revenue by reflecting the transfer of goods or services to customers for consideration expected to be received, net of VAT, discounts, and returns. Revenue is accounted for in five key steps: \u2022 Contract identification \u2013 the contract between the Group/Company and the customer is identified, defining the rights and obligations of both parties. \u2022 Identification of performance obligations \u2013 specific goods or services to be transferred to the customer are determined. \u2022 Determination of transaction price \u2013 the total revenue amount the Group/Company expects to receive is calculated. It may be fixed or variable and may include non-monetary consideration or financing components. \u2022 Allocation of transaction price \u2013 revenue is allocated to individual goods or services based on their relative selling prices. \u2022 Revenue recognition \u2013 revenue is recorded when the customer obtains control of the transferred goods or services. This may occur at a point in time or over a certain period. Revenue recognition methods Sales of heat and hot water Revenue is recognised based on invoices issued to customers, using meter readings as the basis. At the end of the period, services provided but not yet billed are accounted for on an accrual basis. Sales of goods Revenue from the sale of goods is recognised when: \u2022 Ownership is transferred to the buyer; \u2022 The Group/Company no longer retains control or management rights; \u2022 The amount of income can be measured reliably; \u2022 It is probable that economic benefits will be received, and the related costs can be reliably measured. Financing elements As the Group/Company does not have contracts with payment periods exceeding one year, no separate accounting for a financing component is applied. Other income \u2022 Rental income \u2013 recognised on an accrual basis when the amount can be reliably measured and the receipt of economic benefits is probable. \u2022 Late payment interest \u2013 recognised only when received. \u2022 Dividends \u2013 recognised when shareholders acquire the right to receive payments and it is probable that they will be received. \u2022 Interest income \u2013 accrued over the period, taking into account the effective interest rate and the probability of fund collection. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-377": { "value": " 3.19. Expense recognition Expense recognition principles: \u2022 Expenses are recognised in accounting based on the accrual and matching principles. \u2022 Expenses are recorded in the reporting period in which the related revenue is earned, regardless of the timing of cash payments. \u2022 If expenses cannot be directly linked to specific revenue and will not generate future income, they are recognised as expenses in the period they are incurred. Expense measurement: \u2022 The amount of expenses is measured as the paid or payable amount, excluding VAT. \u2022 If the settlement period is long and interest is not separately distinguished, the expense amount is measured by discounting the settlement amount using the market interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-406": { "value": "3.20. Foreign currency transactions The Group and the Company account for foreign currency-denominated transactions in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates. \u2022 Initial recognition of foreign currency transactions o Foreign currency transactions are initially translated into the functional currency of the Group and the Company at the official exchange rate prevailing on the transaction date. \u2022 Monetary and non-monetary items o Monetary items (cash, receivables, payables) are recalculated in the balance sheet using the official exchange rate at the reporting date. The impact of exchange rate changes is recognised in the profit or loss statement. o Non-monetary items accounted for at fair value (e.g., revalued non-current assets) are translated at the exchange rate in effect on the date their fair value was determined. o Non-monetary items measured at historical cost are not recalculated. \u2022 Recognition of foreign exchange differences o Foreign exchange differences related to changes in the value of monetary items are recognised in the profit or loss statement. o If foreign exchange differences arise from financial liabilities designated as hedges against foreign currency risk, they may be accounted for under hedge accounting principles. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-378": { "value": "3.21. Application of assessments in preparation of financial statements In preparing the financial statements, management makes decisions, estimates, and assumptions that affect the disclosed amounts of income, expenses, assets, liabilities, and uncertainties as of the reporting date. Since the uncertainty of these assumptions and estimates may impact results, significant adjustments to the carrying amounts of assets or liabilities may be required in the future. 3.21.1. Property, plant and equipment \u2013 useful life Key assumptions used to determine the useful life: \u2022 Estimated duration of asset usage. \u2022 Technical and technological obsolescence, including service innovations and changes. \u2022 Legal or other restrictions, such as the validity periods of finance lease agreements. 3.21.2. Investments in subsidiaries \u2013 impairment losses \u2022 The return on investments is assessed by discounting the future cash flows of subsidiaries. \u2022 The applied discount rate is the weighted average cost of capital, reflecting current market assumptions regarding the time value of money. 3.21.3. Impairment of receivables \u2022 A provision for expected credit losses (ECL) is recognised for trade receivables, other receivables, and accrued income. \u2022 Loss rates are determined based on statistical recovery data from the past two years and management\u2019s expert assessment. \u2022 Both quantitative and qualitative data, including forward-looking information, are used in ECL assessments. \u2022 Loss provisions are presented in the profit or loss statement as expenses related to impairment. 3.21.4. Deferred profit tax assets \u2022 A deferred tax asset is recognised for unused tax losses if it is probable that sufficient taxable profit will be available for their utilisation. \u2022 Management determines the amount that can be recognised based on: o Forecasts of expected future taxable profits. o Tax planning strategies. 3.21.5. Fair value of financial instruments \u2022 Fair value is the amount at which assets or services can be exchanged or liabilities settled between unrelated parties. \u2022 Valuation is determined using: o Market prices (if an active market exists). o Discounted cash flow models. o Option pricing models (depending on circumstances). Fair value hierarchy Fair value is classified into one of three levels based on valuation methods: \u2022 Level 1 \u2013 Quoted prices in active markets (unadjusted). \u2022 Level 2 \u2013 Other observable inputs (e.g., derived from prices). \u2022 Level 3 \u2013 Unobservable inputs based on management\u2019s judgment. If different level inputs are used in a fair value assessment, the classification is based on the lowest significant input level. The Company transfers amounts between levels at the end of the reporting period when a change occurs. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-415": { "value": "3.21.5. Fair value of financial instruments \u2022 Fair value is the amount at which assets or services can be exchanged or liabilities settled between unrelated parties. \u2022 Valuation is determined using: o Market prices (if an active market exists). o Discounted cash flow models. o Option pricing models (depending on circumstances). Fair value hierarchy Fair value is classified into one of three levels based on valuation methods: \u2022 Level 1 \u2013 Quoted prices in active markets (unadjusted). \u2022 Level 2 \u2013 Other observable inputs (e.g., derived from prices). \u2022 Level 3 \u2013 Unobservable inputs based on management\u2019s judgment. If different level inputs are used in a fair value assessment, the classification is based on the lowest significant input level. The Company transfers amounts between levels at the end of the reporting period when a change occurs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-382": { "value": "3.22. Contingencies Contingent liabilities are not recognised in the financial statements. They are disclosed unless the possibility of an outflow of resources generating economic benefits is small. A contingent asset is not recognised in the financial statements but is disclosed when an inflow of economic benefits is probable. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-379": { "value": " 3.23. Events after the date of the balance sheet Post-reporting events that provide additional information about the situation of the Group and the Company at the date of preparation of the statements of financial position (adjusting events) are reflected in the financial statements. Events after the date of the balance sheet that are not corrective events, are described in the notes when they are significant. ", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-380": { "value": " 3.24. Mutual settlements and comparative numbers When preparing the financial statements, assets and liabilities, income and expenses are not offset unless the specific International Accounting Standards specifically require such offsetting. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-381": { "value": " 3.25. Segment reporting Segment information shall be reported in the same manner as other internal reporting to the chief operating decision maker. The chief operational decision maker responsible for allocating resources and assessing the performance of the segments is the Board, which takes strategic decisions. The activities of the Group and the Company are carried out in a single segment, therefore, these financial statements do not provide additional disclosures about the segments. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-328": { "value": "
4. Intangible fixed assets
Movement of long-term intangible assets (acquired rights and software) during the reporting and previous periods:
Group
Company
Acquisition value:
Balance on 31 December 2022
1 646
1 646
Acquisitions
8
Transfers and write-offs (changes in value).
9
9
Relocation from construction in progress
205
205
Balance on 31 December 2023
1 868
1 860
Acquisitions
3
Transfers and write-offs (changes in value).
(22)
(22)
Relocation from construction in progress
199
199
Balance as at 31 December 2024
2 048
2 037
Amortization:
Balance on 31 December 2022
1 548
1 548
Amortisation per year
71
71
Disposals and write-offs
-
-
Balance on 31 December 2023
1 619
1 619
Amortisation per year
137
136
Disposals and write-offs
(22)
(22)
Balance as at 31 December 2024
1 734
1 733
Balance on 31 December 2023
249
241
Balance as at 31 December 2024
314
304
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-383": { "value": "4. Intangible fixed assets Movement of long-term intangible assets (acquired rights and software) during the reporting and previous periods:
Group
Company
Acquisition value:
Balance on 31 December 2022
1 646
1 646
Acquisitions
8
Transfers and write-offs (changes in value).
9
9
Relocation from construction in progress
205
205
Balance on 31 December 2023
1 868
1 860
Acquisitions
3
Transfers and write-offs (changes in value).
(22)
(22)
Relocation from construction in progress
199
199
Balance as at 31 December 2024
2 048
2 037
Amortization:
Balance on 31 December 2022
1 548
1 548
Amortisation per year
71
71
Disposals and write-offs
-
-
Balance on 31 December 2023
1 619
1 619
Amortisation per year
137
136
Disposals and write-offs
(22)
(22)
Balance as at 31 December 2024
1 734
1 733
Balance on 31 December 2023
249
241
Balance as at 31 December 2024
314
304
5. Property, plant and equipment:
Details of the Group's and Company's property, plant and equipment:
Constructio
Land
Machin
ns
in
Invest
Group
and
Buildin
ery and
Vehicles
Plant and
progress
ment
Total
buildin
gs
plant
tools
and
propert
Acquisition value:
gs
s
prepayment
y
Balance
on
31
17 537
220 367
64 557
1 990
14 663
13 519
1 631
334 264
December 2022
Acquisitions
-
-
115
25
2
25 349
-
25 491
Sold and written off
assets
(3)
(69)
(3 443)
(224)
(1 350)
-
-
(5 089)
Transfer
to
-
-
-
-
-
(205)
-
(205
intangible assets
Reclassifications
94
12 450
717
744
1 175
(15 180)
-
-
Impairment losses (-
)
(20)
(6)
-
-
-
-
-
(26)
Balance
on
31
17 608
232 742
61 946
2 535
14 490
23 483
1 631
354 435
December 2023
Acquisitions
-
-
-
35
9
22 315
-
22 359
Sold and written off
assets
-
(134)
(1 479)
(130)
(770)
-
-
(2 513)
Reclassifications
202
18 394
5 412
2
3 299
(27 309)
-
-
Transfer
to
-
-
-
-
-
(199)
-
(199)
intangible assets
Impairment losses (-
)
11
2
1
-
1
(80)
-
(65)
Balance as at 31
17 821
251 004
65 880
2 442
17 029
18 210
1 631
374 017
December 2024
Accumulated depreciation:
Balance
on
31
11 069
92 846
49 537
1 593
11 900
-
484
167 429
December 2022
Depreciation during
the year
341
5 355
2 028
186
610
-
33
8 553
Reclassifications
-
-
-
-
-
-
-
Sold and written off
assets
(3)
(69)
(3 443)
(219)
(1 283)
-
-
(5 017)
Balance
on
31
11 407
98 132
48 122
1 560
11 227
-
517
170 965
December 2023
Depreciation during
the year
375
5 944
2 020
208
865
-
32
9 444
Reclassifications
-
-
-
-
-
-
-
-
Sold and written off
assets
-
(66)
(1 512)
(130)
(767)
-
-
(2 475)
Balance as at 31
11 782
104 010
48 630
1 638
11 325
-
549
177 934
December 2024
Book value:
Balance
on
31
6 468
127 521
15 020
397
2 763
13 519
1 147
166 835
December 2022
Balance
on
31
6 201
134 610
13 824
975
3 263
23 483
1 114
183 470
December 2023
Balance as at 31
6 039
146 994
17 250
804
5 704
18 210
1 082
196 083
December 2024
Construct
Machiner
ions
in
Company
Land and
Buildings
y and
Vehicles
Plant and
progress
Total
buildings
plant
tools
and
prepayme
Acquisition value:
nts
Balance
on
31
17 437
220 178
63 908
1 774
14 871
13 477
331 645
December 2022
Acquisitions
-
-
73
20
-
25 346
25 439
Sold
and
written
off
(3)
(69)
(3 443)
(3)
(1 350)
-
(4 868)
assets
Transfer
to
intangible
-
-
-
-
-
(205)
(205)
assets
Reclassifications
68
12 450
743
744
1 130
(15 135)
-
Impairment losses (-)
(9)
(6)
-
-
(1)
-
(16)
Balance
on
31
17 493
232 553
61 281
2 535
14 650
23 483
351 995
December 2023
Acquisitions
-
-
-
-
-
22 222
22 222
Sold
and
written
off
-
(134)
(1 479)
(130)
(770)
-
(2 513)
assets
Reclassifications
202
18 394
5 412
2
3 299
(27 309)
-
Transfer
to
intangible
assets
-
-
-
-
-
(199)
(199)
Impairment losses (-)
11
2
-
-
1
(80)
(66)
Balance
as
at
31
17 706
250 815
65 214
2 407
17 180
18 117
371 439
December 2024
Accumulated
depreciation:
Balance
on
31
11 034
92 657
48 933
1 377
12 110
-
166 111
December 2022
Depreciation during the
year
340
5 355
2 012
186
606
-
8 499
Reclassifications
-
-
-
-
-
-
Sold
and
written
off
assets
(3)
(69)
(3 443)
(3)
(1 283)
-
(4 801)
Balance
on
31
11 371
97 943
47 502
1 560
11 433
-
169 809
December 2023
Depreciation during the
year
372
5 944
2 003
204
857
-
9 380
Reclassifications
-
-
-
-
-
-
-
Sold
and
written
off
-
(66)
(1 512)
(130)
(767)
-
(2 475)
assets
Balance
as
at
31
11 743
103 821
47 993
1 634
11 523
-
176 714
December 2024
Book value:
Balance
on
31
6 403
127 521
14 975
397
2 761
13 477
165 534
December 2022
Balance
on
31
6 122
134 610
13 779
975
3 217
23 483
182 186
December 2023
Balance
as
at
31
5 963
146 994
17 221
773
5 657
18 117
194 725
December 2024
The amounts of the Group's and the Company's depreciation expenses were included in operating expenses in the profit and loss and other comprehensive income statements (depreciation and amortisation and other expenses). Part of the Group\u2019s property, plant, and equipment, with an acquisition cost of EUR 33,987 thousand as of 31 December 2024 (EUR 34,694 thousand as of 31 December 2023), and of the Company\u2019s assets, valued at EUR 33,987 thousand as of 31 December 2024 (EUR 34,694 thousand as of 31 December 2023), was fully depreciated but remains in use. After assessing internal and external indicators, the management of the Group and the Company did not identify any significant additional impairment of property, plant, and equipment in 2024. On 31 December 2024 and 31 December 2023, the Group's and the Company's construction in progress consists mainly of the reconstruction and overhaul of boiler plants and heat supply networks. As of 31 December 2024, under loan agreements with the Ministry of Finance of the Republic of Lithuania, with a final maturity term in 2034, Heat Supply Pipelines and Collectors were pledged, with a carrying amount of EUR 5,628 thousand (EUR 5,660 thousand in 2023). As of 31 December 2023, real estate was also mortgaged to SEB Bank under a loan agreement with a repayment term in 2024, with a carrying amount of EUR 2,888 thousand.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-329": { "value": "5. Property, plant and equipment: Details of the Group's and Company's property, plant and equipment:
Constructio
Land
Machin
ns
in
Invest
Group
and
Buildin
ery and
Vehicles
Plant and
progress
ment
Total
buildin
gs
plant
tools
and
propert
Acquisition value:
gs
s
prepayment
y
Balance
on
31
17 537
220 367
64 557
1 990
14 663
13 519
1 631
334 264
December 2022
Acquisitions
-
-
115
25
2
25 349
-
25 491
Sold and written off
assets
(3)
(69)
(3 443)
(224)
(1 350)
-
-
(5 089)
Transfer
to
-
-
-
-
-
(205)
-
(205
intangible assets
Reclassifications
94
12 450
717
744
1 175
(15 180)
-
-
Impairment losses (-
)
(20)
(6)
-
-
-
-
-
(26)
Balance
on
31
17 608
232 742
61 946
2 535
14 490
23 483
1 631
354 435
December 2023
Acquisitions
-
-
-
35
9
22 315
-
22 359
Sold and written off
assets
-
(134)
(1 479)
(130)
(770)
-
-
(2 513)
Reclassifications
202
18 394
5 412
2
3 299
(27 309)
-
-
Transfer
to
-
-
-
-
-
(199)
-
(199)
intangible assets
Impairment losses (-
)
11
2
1
-
1
(80)
-
(65)
Balance as at 31
17 821
251 004
65 880
2 442
17 029
18 210
1 631
374 017
December 2024
Accumulated depreciation:
Balance
on
31
11 069
92 846
49 537
1 593
11 900
-
484
167 429
December 2022
Depreciation during
the year
341
5 355
2 028
186
610
-
33
8 553
Reclassifications
-
-
-
-
-
-
-
Sold and written off
assets
(3)
(69)
(3 443)
(219)
(1 283)
-
-
(5 017)
Balance
on
31
11 407
98 132
48 122
1 560
11 227
-
517
170 965
December 2023
Depreciation during
the year
375
5 944
2 020
208
865
-
32
9 444
Reclassifications
-
-
-
-
-
-
-
-
Sold and written off
assets
-
(66)
(1 512)
(130)
(767)
-
-
(2 475)
Balance as at 31
11 782
104 010
48 630
1 638
11 325
-
549
177 934
December 2024
Book value:
Balance
on
31
6 468
127 521
15 020
397
2 763
13 519
1 147
166 835
December 2022
Balance
on
31
6 201
134 610
13 824
975
3 263
23 483
1 114
183 470
December 2023
Balance as at 31
6 039
146 994
17 250
804
5 704
18 210
1 082
196 083
December 2024
Construct
Machiner
ions
in
Company
Land and
Buildings
y and
Vehicles
Plant and
progress
Total
buildings
plant
tools
and
prepayme
Acquisition value:
nts
Balance
on
31
17 437
220 178
63 908
1 774
14 871
13 477
331 645
December 2022
Acquisitions
-
-
73
20
-
25 346
25 439
Sold
and
written
off
(3)
(69)
(3 443)
(3)
(1 350)
-
(4 868)
assets
Transfer
to
intangible
-
-
-
-
-
(205)
(205)
assets
Reclassifications
68
12 450
743
744
1 130
(15 135)
-
Impairment losses (-)
(9)
(6)
-
-
(1)
-
(16)
Balance
on
31
17 493
232 553
61 281
2 535
14 650
23 483
351 995
December 2023
Acquisitions
-
-
-
-
-
22 222
22 222
Sold
and
written
off
-
(134)
(1 479)
(130)
(770)
-
(2 513)
assets
Reclassifications
202
18 394
5 412
2
3 299
(27 309)
-
Transfer
to
intangible
assets
-
-
-
-
-
(199)
(199)
Impairment losses (-)
11
2
-
-
1
(80)
(66)
Balance
as
at
31
17 706
250 815
65 214
2 407
17 180
18 117
371 439
December 2024
Accumulated
depreciation:
Balance
on
31
11 034
92 657
48 933
1 377
12 110
-
166 111
December 2022
Depreciation during the
year
340
5 355
2 012
186
606
-
8 499
Reclassifications
-
-
-
-
-
-
Sold
and
written
off
assets
(3)
(69)
(3 443)
(3)
(1 283)
-
(4 801)
Balance
on
31
11 371
97 943
47 502
1 560
11 433
-
169 809
December 2023
Depreciation during the
year
372
5 944
2 003
204
857
-
9 380
Reclassifications
-
-
-
-
-
-
-
Sold
and
written
off
-
(66)
(1 512)
(130)
(767)
-
(2 475)
assets
Balance
as
at
31
11 743
103 821
47 993
1 634
11 523
-
176 714
December 2024
Book value:
Balance
on
31
6 403
127 521
14 975
397
2 761
13 477
165 534
December 2022
Balance
on
31
6 122
134 610
13 779
975
3 217
23 483
182 186
December 2023
Balance
as
at
31
5 963
146 994
17 221
773
5 657
18 117
194 725
December 2024
The amounts of the Group's and the Company's depreciation expenses were included in operating expenses in the profit
and loss and other comprehensive income statements (depreciation and amortisation and other expenses).
Part of the Group\u2019s property, plant, and equipment, with an acquisition cost of EUR 33,987 thousand as of 31 December
2024 (EUR 34,694 thousand as of 31 December 2023), and of the Company\u2019s assets, valued at EUR 33,987 thousand
as of 31 December 2024 (EUR 34,694 thousand as of 31 December 2023), was fully depreciated but remains in use.
After assessing internal and external indicators, the management of the Group and the Company did not identify any
significant additional impairment of property, plant, and equipment in 2024.
On 31 December 2024 and 31 December 2023, the Group's and the Company's construction in progress consists mainly of the reconstruction and overhaul of boiler plants and heat supply networks. As of 31 December 2024, under loan agreements with the Ministry of Finance of the Republic of Lithuania, with a final maturity term in 2034, Heat Supply Pipelines and Collectors were pledged, with a carrying amount of EUR 5,628 thousand (EUR 5,660 thousand in 2023). As of 31 December 2023, real estate was also mortgaged to SEB Bank under a loan agreement with a repayment term in 2024, with a carrying amount of EUR 2,888 thousand.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-407": { "value": "As of 31 December 2024, under loan agreements with the Ministry of Finance of the Republic of Lithuania, with a final maturity term in 2034, Heat Supply Pipelines and Collectors were pledged, with a carrying amount of EUR 5,628 thousand (EUR 5,660 thousand in 2023). As of 31 December 2023, real estate was also mortgaged to SEB Bank under a loan agreement with a repayment term in 2024, with a carrying amount of EUR 2,888 thousand.", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-330": { "value": "6. Investments in subsidiaries and loans to group companies
2024-12-31
2023-12-31
Investments in
Acquisiti
Impairment
Book value
Acquisiti
Impairment
Book value
subsidiaries
on price
on price
UAB GO Energy LT
2 763
-
2 763
2 763
-
2 763
Total:
2 763
-
2 763
2 763
-
2 763
Loans to entities of the entities group As of 31 December 2024 and 31 December 2023, the Company had not provided loans to the Group companies. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-331": { "value": "7. Right-of-use assets Movements of assets held under usufruct during the reporting period and previous periods:
Group
Company
Assets managed under
Assets
managed
under
the right of use
the right of use
Acquisition value:
Balance on 31 December 2022
1 255
1 041
Recognition of the right to use an asset
-
-
Disposals, write-offs (change in value)
(137)
(25)
Balance on 31 December 2023
1 118
1 016
Acquisitions
267
22
Recognition of the right to use an asset
-
-
Disposals, write-offs (change in value)
(70)
(70)
Balance as at 31 December 2024
1 315
968
Amortization:
Balance on 31 December 2022
114
157
Amortisation per year
23
20
Disposals, write-offs (change in value)
(103)
(77)
Balance on 31 December 2023
34
100
Amortisation per year
115
19
Disposals, write-offs (change in value)
(5)
(5)
Balance as at 31 December 2024
144
114
Book value:
Balance on 31 December 2023
1 083
916
Balance as at 31 December 2024
1 171
854
14. Lease The Group\u2019s and the Company\u2019s lease obligations:
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Within one year
16
38
12
35
after one year
1 172
1 121
842
950
Total lease liabilities
1 188
1 159
854
985
The Group's and the Company's assets leased under lease agreements consist of land with a lease term of 26 to 99 years. In accordance with IFRS 16, the Group and the Company recognised depreciation and interest costs associated with the lease in question, rather than operating lease costs. Over the 12-month period ended 31 December 2024, the Group recognised depreciation costs of 26 thousand euro and rental interest of 30 thousand euro, the Company recognised depreciation costs of 19 thousand euro and rental interest of 22 thousand euro. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-6": { "value": "7. Right-of-use assets Movements of assets held under usufruct during the reporting period and previous periods:
Group
Company
Assets managed under
Assets
managed
under
the right of use
the right of use
Acquisition value:
Balance on 31 December 2022
1 255
1 041
Recognition of the right to use an asset
-
-
Disposals, write-offs (change in value)
(137)
(25)
Balance on 31 December 2023
1 118
1 016
Acquisitions
267
22
Recognition of the right to use an asset
-
-
Disposals, write-offs (change in value)
(70)
(70)
Balance as at 31 December 2024
1 315
968
Amortization:
Balance on 31 December 2022
114
157
Amortisation per year
23
20
Disposals, write-offs (change in value)
(103)
(77)
Balance on 31 December 2023
34
100
Amortisation per year
115
19
Disposals, write-offs (change in value)
(5)
(5)
Balance as at 31 December 2024
144
114
Book value:
Balance on 31 December 2023
1 083
916
Balance as at 31 December 2024
1 171
854
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-332": { "value": "
8. Investments in associates
In the item of other financial assets, the Company records 75 460 units of shares in UAB Kauno miesto paslaug\u0173 centras.
From 2024, the shares of the Associate Company are consolidated using the equity method. By 31 December 2024, the
share of profit recognised in investment activity income amounted to EUR 89 thousand.
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Shares in Associates and Share of Profit
164
75
75
75
164
75
75
75
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-333": { "value": "9. Inventories
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Technological fuels
1 268
1 162
1 268
1 162
Spare parts
435
731
435
383
Materials
329
333
329
333
Goods for resale
109
-
-
-
To be deducted: write-down to net
2 141
2 226
2 032
1 878
realisable value at the end of the
period
(380)
(449)
(380)
(449)
Carrying amount of inventories
1 761
1 777
1 652
1 429
The write-down of the Group's and the Company's inventories to net realisable value as at 31 December 2024 amounted to EUR 380 thousand (on 31 December 2023: EUR 449 thousand). The change in inventory write-downs to net realisable value in 2024 and 2023 is included in the inventory impairment expense line item in the Group\u2019s and the Company\u2019s profit (loss) and other comprehensive income statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-334": { "value": "10. Amounts receivable within one year 10.1. Trade receivables
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Trade receivables
20 409
18 799
20 193
17 943
To be deducted: expected credit
(4 711)
(4 362)
(4 711)
(4 322)
losses
15 698
14 437
15 482
13 621
Change in impairment of doubtful receivables as at 31 December 2024 and 31 December 2023 in the Group's and the Company's Statements of Profit and Loss and Other Comprehensive Income is included in the item of impairment charges on receivables. Impairment of doubtful receivables is measured based on expected credit losses. The Group's and the Company's receivables from customers are interest-free and normally have a maturity of 30 days or individually agreed.
Change in the Group's and Company's expected credit losses on trade receivables:
Group
Company
Balance on 31 December 2022
4 826
4 786
Recognised (reversed) expected credit losses
(400)
(400)
Written off
(64)
(64)
Balance on 31 December 2023
4 362
4 322
Recognised (reversed) expected credit losses
472
472
Written off
(123)
(83)
Balance as at 31 December 2024
4 711
4 711
In 2024, the Group wrote off EUR 123 thousand and the Company wrote off EUR 83 thousand as non-recoverable
debts (in 2023: EUR 64 thousand and EUR 64 thousand, respectively).
10.2. Other receivables
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Recoverable taxes
137
817
88
817
Other receivables
808
2 213
814
2 215
Deducted credit losses (-)
(85)
(275)
(85)
(275)
860
2 755
817
2 757
On 31 December 2024 and 31 December 2023 the Group's and the Company's other receivables consisted of taxes
receivable from the State, debt owed by municipalities for compensation to low-income families, receivables for
inventories sold (scrap metal, heating system equipment) and services rendered (collector maintenance services, etc.).
The Group's and the Company's other receivables are interest-free and are generally due within 30 to 45 days.
No impairment is calculated on receivables not overdue as management does not consider that there is any indication
that debtors will be unable to meet their obligations.
Credit risk
The Group and the Company are not exposed to significant concentrations of credit risk as they deal with a large number
of customers.
Movement in impairment in value of other receivables of the Group and the Company:
Group
Company
Balance on 31 December 2022
315
315
Recognition of expected credit losses
(40)
(40)
Balance on 31 December 2023
275
275
Recognised (reversed) probable credit losses
(190)
(190)
Balance as at 31 December 2024
85
85
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-7": { "value": "10. Amounts receivable within one year 10.1. Trade receivables
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Trade receivables
20 409
18 799
20 193
17 943
To be deducted: expected credit
(4 711)
(4 362)
(4 711)
(4 322)
losses
15 698
14 437
15 482
13 621
Change in impairment of doubtful receivables as at 31 December 2024 and 31 December 2023 in the Group's and the Company's Statements of Profit and Loss and Other Comprehensive Income is included in the item of impairment charges on receivables. Impairment of doubtful receivables is measured based on expected credit losses. The Group's and the Company's receivables from customers are interest-free and normally have a maturity of 30 days or individually agreed. Change in the Group's and Company's expected credit losses on trade receivables:
Group
Company
Balance on 31 December 2022
4 826
4 786
Recognised (reversed) expected credit losses
(400)
(400)
Written off
(64)
(64)
Balance on 31 December 2023
4 362
4 322
Recognised (reversed) expected credit losses
472
472
Written off
(123)
(83)
Balance as at 31 December 2024
4 711
4 711
In 2024, the Group wrote off EUR 123 thousand and the Company wrote off EUR 83 thousand as non-recoverable debts (in 2023: EUR 64 thousand and EUR 64 thousand, respectively). 10.2. Other receivables
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Recoverable taxes
137
817
88
817
Other receivables
808
2 213
814
2 215
Deducted credit losses (-)
(85)
(275)
(85)
(275)
860
2 755
817
2 757
On 31 December 2024 and 31 December 2023 the Group's and the Company's other receivables consisted of taxes receivable from the State, debt owed by municipalities for compensation to low-income families, receivables for inventories sold (scrap metal, heating system equipment) and services rendered (collector maintenance services, etc.). The Group's and the Company's other receivables are interest-free and are generally due within 30 to 45 days. No impairment is calculated on receivables not overdue as management does not consider that there is any indication that debtors will be unable to meet their obligations. Credit risk The Group and the Company are not exposed to significant concentrations of credit risk as they deal with a large number of customers. Movement in impairment in value of other receivables of the Group and the Company:
Group
Company
Balance on 31 December 2022
315
315
Recognition of expected credit losses
(40)
(40)
Balance on 31 December 2023
275
275
Recognised (reversed) probable credit losses
(190)
(190)
Balance as at 31 December 2024
85
85
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-384": { "value": "Change in the Group's and Company's expected credit losses on trade receivables:
Group
Company
Balance on 31 December 2022
4 826
4 786
Recognised (reversed) expected credit losses
(400)
(400)
Written off
(64)
(64)
Balance on 31 December 2023
4 362
4 322
Recognised (reversed) expected credit losses
472
472
Written off
(123)
(83)
Balance as at 31 December 2024
4 711
4 711
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-385": { "value": "Movement in impairment in value of other receivables of the Group and the Company:
Group
Company
Balance on 31 December 2022
315
315
Recognition of expected credit losses
(40)
(40)
Balance on 31 December 2023
275
275
Recognised (reversed) probable credit losses
(190)
(190)
Balance as at 31 December 2024
85
85
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-335": { "value": "11. Cash and cash equivalents
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Cash in transit
330
700
330
700
Cash in the bank
10 744
7 847
9 270
6 615
11 074
8 547
9 600
7 315
As of 31 December 2024, a cash balance of EUR 4,981 thousand (on 31 December 2023 \u2013 EUR 1,073 thousand) was pledged to banks as collateral for loans received. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-409": { "value": "As of 31 December 2024, a cash balance of EUR 4,981 thousand (on 31 December 2023 \u2013 EUR 1,073 thousand) was pledged to banks as collateral for loans received. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-336": { "value": "12. Changes in equity Legal reserve The statutory reserve is required under the legislation of the Republic of Lithuania. At least 5% of net profits, calculated in accordance with International Financial Reporting Standards, must be transferred to the reserve annually until it reaches 10% of the authorised capital. The statutory reserve may not be distributed as dividends but can be used to cover future losses. In 2024, when distributing the profit for 2023, the mandatory reserve was additionally formed only in the Subsidiary, with EUR 44 thousand allocated. The Company's mandatory reserve is fully formed. Other reserves By shareholder decision, the Company allocated EUR 75 thousand from profits to a reserve for donations. Annual allowances No annual bonuses were granted in 2023 or 2024. Dividends In 2024, no dividends were paid (in 2023, dividends of EUR 3,000 thousand were distributed by shareholder decision \u2013 dividends per share amounted to EUR 0.07 per share). ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-408": { "value": "Legal reserve The statutory reserve is required under the legislation of the Republic of Lithuania. At least 5% of net profits, calculated in accordance with International Financial Reporting Standards, must be transferred to the reserve annually until it reaches 10% of the authorised capital. The statutory reserve may not be distributed as dividends but can be used to cover future losses. In 2024, when distributing the profit for 2023, the mandatory reserve was additionally formed only in the Subsidiary, with EUR 44 thousand allocated. The Company's mandatory reserve is fully formed. Other reserves By shareholder decision, the Company allocated EUR 75 thousand from profits to a reserve for donations. ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-386": { "value": "Dividends In 2024, no dividends were paid (in 2023, dividends of EUR 3,000 thousand were distributed by shareholder decision \u2013 dividends per share amounted to EUR 0.07 per share).", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-8": { "value": "0.07", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "fact-337": { "value": "13. Financial debts All loans of the Group and the Company are accounted for and repaid in euro. The weighted average interest rate on outstanding long-term loans (in percentage) as of 31 December 2024 and 31 December 2023 was:
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Long-term
3,61
4,41
3,61
4,41
Repayment terms of long-term loans:
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Long-term financial debts (loans):
62 658
54 736
62 658
54 736
Payable between 1 and 5 years
21 368
22 506
21 368
22 506
Payable after 5 years
41 290
32 230
41 290
32 230
Current portion of long-term loans
4 078
3 231
4 078
3 231
66 736
57 967
66 736
57 967
Interest payable to financial institutions, amounting to EUR 244 thousand and EUR 244 thousand, is accounted for by the Group and the Company under the Accrued Expenses section of the balance sheet (31 December 2023 \u2013 EUR 227 thousand and EUR 227 thousand, respectively). In 2024, EUR 688 thousand in interest expenses were capitalised. In 2023, EUR 553 thousand in interest expenses were capitalised. Detailed information on the Group\u2019s and the Company\u2019s long-term loans as of 31 December 2024:
Loan
To be
Loan
balance as
refunded in
Credit institution
Date of contract
amount in
Maturity
of 31
2025,
EUR
December
thousand
thousand
2024 in EUR
thousand
EUR
1
EIB***
2020-08-07
15 000
2035-08-24
10 750
1 000
2
EIB***
2020-08-07
12 000
2036-08-18
10 642
906
3
EIB***
2020-08-07
14 000
2037-08-22
13 472
1 056
4
EIB***
2020-08-07
14 000
2038-09-29
14 000
528
5
EIB***
2024-10-30
12 000
2039-10-31
12 000
-
6
LR Ministry of
2010-10-26
807
385
38
Finance*
2034-03-15
7
LR Ministry of
2010-04-09
2 410
936
94
Finance*
2034-03-15
8
LR Ministry of
2014-01-15
793
416
42
Finance*
2034-12-01
9
LR Ministry of
2014-03-31
7 881
4 135
414
Finance*
2034-12-01
10
AB SEB bankas
2024-09-12
4 127
2024-11-30
-
-
66 736
4 078
* Ministry of Finance of the Republic of Lithuania; ** European Investment Bank. On 12 September 2024, AB Kauno energija signed a EUR 35 million long-term loan agreement with the European Investment Bank. The loan funds will finance investments in 2024\u20132026, including the modernisation of existing pipelines, the construction of new heat supply networks, the reconstruction of biomass boiler plants, and the installation of heat pumps, heat storage tanks, and solar power plants. The investments will enhance energy efficiency and reduce fossil fuel consumption. As of the financial statement preparation date, EUR 12 million of the loan amount had been utilised. The EIB stipulated that the Company must maintain a net financial debt-to-EBITDA ratio not exceeding 5.0 on a semi- annual basis. Under the loan agreements, the Company's equity ratio (total equity/total assets) must be at least 35%. As at 31 December 2024, the Company has met its targets. Loan agreements contain certain restrictions. The Company may not grant dividends, issue and/or obtain new loans, make grants, sell or lease mortgaged assets without the written consent of the banks. On 26 March 2024, the Company signed a credit agreement with AB SEB Bank to finance working capital, under which a EUR 5 million overdraft limit was approved for a 12-month period. As of the financial statement preparation date, the entire utilised overdraft amount had been repaid. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-338": { "value": "15. Grants and subsidies Breakdown of grants and subsidies for 2024:
Group
Company
2024-12-31
2023-12-31
2024-12-31
2023-12-31
Opening balance at the beginning of the
reporting period
30 850
32 211
30 850
32 211
Received during the period
627
-
623
-
Written off
(63)
-
(63)
-
Transferred to results
(5)
-
(5)
-
Amortization
(1 551)
(1 361)
(1 551)
(1 361)
Balance at the end of the reporting
period
29 858
30 850
29 854
30 850
", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-339": { "value": "
16. Employee benefit liability
Every worker who leaves their job and reaches retirement age is entitled to receive between 0.5 and 2 months' salary, in
accordance with the laws of the Republic of Lithuania and the Collective Agreement.
The Group's and the Company's employee benefits liability were as follows:
Group
Company
Employee
benefit
liability
at
the
2024-12-31
2023-12-31
2024-12-31
2023-12-31
beginning of the period
548
464
527
452
Paid
(22)
(95)
(22)
(95)
Formed
165
179
157
170
Employee benefit liability at the end of
the period:
691
548
662
527
Long-term portion
449
385
420
365
Short-term portion
242
163
242
162
When calculating long-term employee benefits, the Group and the Company assessed the mortality rate in Lithuania,
discount rate, retirement age, age and turnover of employees, salary growth, inflation rate and other factors. The key
assumptions used to determine the planned benefit obligation of the Group and the Company are set out below:
2024-12-31
2023-12-31
Discount rate, %
2,943
3,407
Employee turnover rate, per cent
9,828
9,803
Planned annual salary increase
7 per cent.
4.9 per cent.
The actuarial gains and losses related to these liabilities are presented under the item of operating expenses,
remuneration and social security and in the Statements of Financial Position under the current portion of the liability for
long-term employee benefits and the liability for employee benefits.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-387": { "value": "17. Other provisions As of 31 December 2024, the Company recognised a provision of EUR 696 thousand (31 December 2023 \u2013 EUR 1,573 thousand) to cover differences between the electricity, purchased heat, fuel, and actual production costs included in the heat sale price and the actual costs incurred, i.e., for future price reduction obligations. ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-340": { "value": "17. Other provisions As of 31 December 2024, the Company recognised a provision of EUR 696 thousand (31 December 2023 \u2013 EUR 1,573 thousand) to cover differences between the electricity, purchased heat, fuel, and actual production costs included in the heat sale price and the actual costs incurred, i.e., for future price reduction obligations. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-341": { "value": "18. Sales revenue The Group and the Company are engaged in the supply of thermal energy, maintenance of building heating and hot water supply systems, electricity generation, and other activities. A part of the residents selected the Company as their hot water supplier. These activities are closely interlinked and, for management purposes, the Group and the Company are considered to be organised in a single segment \u2013 the supply of thermal energy. The Group's and the Company's activities are seasonal, with the majority of revenue generated during the heating season, which starts in October and ends in April. Sales revenues by the Group and the Company activities are presented below:
Group
Company
2024
2023
2024
2023
Heat supply
76 989
78 660
76 989
78 660
Hot water supply
6 759
5 467
6 759
5 467
Maintenance of hot water metering devices
1 311
551
712
551
Maintenance of collectors
379
348
348
348
Maintenance of heating and hot water systems in buildings
9
17
9
17
Cooling supply
-
5
-
5
Future price reduction commitments
(696)
-
(696)
-
84 751
85 048
84 121
85 048
Sales revenues by consumer groups of the Group and the Company are presented below:
Group
Company
2024
2023
2024
2023
Residents
63 079
63 047
63 079
63 047
Other users
10 384
9 561
9 755
9 561
Budgetary organisations financed from the state budget
5 706
5 705
5 706
5 705
Budgetary organisations financed from municipal budgets
3 590
3 856
3 589
3 856
Institutions financed by territorial sickness funds
2 202
2 313
2 202
2 313
Industrial users
486
566
486
566
Future price reduction commitments
(696)
-
(696)
-
84 751
85 048
84 121
85 048
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-342": { "value": "
19. Other costs
Other costs include:
Group
Company
2024
2023
2024
2023
Equipment inspection and maintenance
218
205
218
205
Maintenance of collectors
365
362
365
362
Ash recovery costs
123
173
123
173
Information Technologies costs
182
123
182
123
Consulting Services
147
255
126
255
Employee-related costs
198
119
198
119
Invoicing costs
111
111
111
111
Membership fee
42
111
42
111
Maintenance of fixed assets and related services
136
102
136
102
Transport costs
100
91
100
91
Debt collection costs
122
141
122
141
Insurance
108
107
108
107
Communication costs
77
54
75
54
Costs for advertising
153
93
149
93
Audit costs
40
33
40
33
Rental of equipment and machinery
69
58
57
58
Sponsorship
65
143
65
143
Other costs
372
496
319
591
2 628
2 777
2 536
2 872
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-388": { "value": "
Group
Company
2024
2023
2024
2023
Equipment inspection and maintenance
218
205
218
205
Maintenance of collectors
365
362
365
362
Ash recovery costs
123
173
123
173
Information Technologies costs
182
123
182
123
Consulting Services
147
255
126
255
Employee-related costs
198
119
198
119
Invoicing costs
111
111
111
111
Membership fee
42
111
42
111
Maintenance of fixed assets and related services
136
102
136
102
Transport costs
100
91
100
91
Debt collection costs
122
141
122
141
Insurance
108
107
108
107
Communication costs
77
54
75
54
Costs for advertising
153
93
149
93
Audit costs
40
33
40
33
Rental of equipment and machinery
69
58
57
58
Sponsorship
65
143
65
143
Other costs
372
496
319
591
2 628
2 777
2 536
2 872
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-343": { "value": "20. Other operating income and expense Other operating income includes:
Group
Company
Other operational incomes
2024
2023
2024
2023
Inventories sold
1 753
1 247
897
238
Miscellaneous services rendered
617
1 075
617
284
Compensation received
19
-
8
-
Profit from the sale of fixed assets
6
14
6
14
Other
683
524
185
508
3 078
2 860
1 713
1 044
Other operating expenses include:
Group
Company
Other operational expenses
2024
2023
2024
2023
Cost of miscellaneous services rendered
(540)
(173)
(292)
(173)
Inventories sold
(615)
(111)
(153)
(111)
Other costs
(78)
(73)
(78)
(73)
Sale of fixed assets, write-off
-
(23)
-
(23)
Other
(181)
(106)
(43)
(112)
(1 414)
(486)
(566)
(492)
The Group and the Company lease real estate, supply technical water, perform maintenance of heating equipment and provide transport services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-390": { "value": " Other operating income includes:
Group
Company
Other operational incomes
2024
2023
2024
2023
Inventories sold
1 753
1 247
897
238
Miscellaneous services rendered
617
1 075
617
284
Compensation received
19
-
8
-
Profit from the sale of fixed assets
6
14
6
14
Other
683
524
185
508
3 078
2 860
1 713
1 044
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-389": { "value": "Other operating expenses include: Group Company Other operational expenses 2024 2023 2024 2023 Cost of miscellaneous services rendered (540) (173) (292) (173) Inventories sold (615) (111) (153) (111) Other costs (78) (73) (78) (73) Sale of fixed assets, write-off - (23) - (23) Other (181) (106) (43) (112) (1 414) (486) (566) (492", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-391": { "value": "21. Financial activity Interest and other similar income
Group
Company
2024
2023
2024
2023
Profit share of associates
89
-
-
-
Default
interest
received on
overdue
48
466
48
466
receivables
Interest
546
228
519
222
683
694
567
688
Interest and other similar expenses
Group
Company
2024
2023
2024
2023
Interest
(1 837)
(1 347)
(1 841)
(1 343)
Interest / penalties
(2)
(1)
(2)
(1)
(1 839)
(1 348)
(1 843)
(1 344)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-344": { "value": "Interest and other similar income
Group
Company
2024
2023
2024
2023
Profit share of associates
89
-
-
-
Default
interest
received on
overdue
48
466
48
466
receivables
Interest
546
228
519
222
683
694
567
688
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-345": { "value": "Interest and other similar expenses
Group
Company
2024
2023
2024
2023
Interest
(1 837)
(1 347)
(1 841)
(1 343)
Interest / penalties
(2)
(1)
(2)
(1)
(1 839)
(1 348)
(1 843)
(1 344)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-346": { "value": "
22. Income tax
22.1. Income tax
Corporate income tax calculation:
Group in 2024
Grup\u0117 2023 m.
Theoreti
Theoreti
cal
cal
corporat
corporat
Corporat
Taxable value,
e
Corporat
Taxable value,
e
e
thousand EUR
income
e income
thousand EUR
income
income
tax
tax %
tax
tax %
value,
value,
thousan
thousan
d EUR
d EUR
Profit before
taxation
7 893
1 184
15,00
6 977
1 047
15,00
Increase in the
corporate income
tax base due to non-
deductible expenses
1 807
272
3,43
(321)
(48)
(0,69)
under the Law on
Profit Tax
Reduction of the
corporate income
tax base due to non-
taxable income
(504)
(76)
(0,96)
(482)
(72)
(1,04)
under the Law on
Profit Tax
Reduction of the
corporate income
(130)
(20)
(0,25)
(283)
(42)
(0,61)
tax base due to the
donation relief
Reduction (-) or
increase (+) of the
corporate income
tax base due to
depreciation
(3 510)
(527)
(6,67)
(3 137)
(471)
(6,74)
differences under
the Law on Profit
Tax
Total calculated
5 556
833
10,56
2 754
413
5,92
taxable profit
Reduction of taxable
profit by
accumulated tax
(3 611)
(542)
(6,86)
(1 407)
(211)
(3,02)
losses (max. 70%)
Reduction of taxable
profit by the applied
(1 548)
(232)
(2,94)
-
-
-
Investment project
relief
Adjustment of
income tax for
previous periods
(603)
(90)
(1,15)
-
-
-
(203)
(30)
(0,39)
1 347
202
2,9
Total taxable profit
Effective corporate
income tax rate for
the period
(0,39)
2,90
Company in 2024
Company in 2023
Theoretic
Theoretic
al
al
corporat
% of
corporat
% of
Taxable value,
e income
theoretica
Taxable value,
e income
theoretic
thousand EUR
tax
l tax
thousand EUR
tax
al tax
value,
value,
thousand
thousand
Profit before
EUR
EUR
taxation
7 680
1 152
15,00
6241
936
15,00
Increase in the
corporate income tax
base due to non-
deductible expenses
under the Law on
Profit Tax
1 533
230
2,99
(330)
(50)
(0,79)
Reduction of the
corporate income tax
base due to non-
taxable income under
the Law on Profit Tax
(414)
(62)
(0,81)
(481)
(72)
(1,16)
Reduction of the
corporate income tax
(130)
(20)
(0,25)
(283)
(42)
(0,68)
base due to the
donation relief
Reduction (-) or
increase (+) of the
corporate income tax
base due to
depreciation
(3 510)
(527)
(6,86)
(3 137)
(471)
(7,54)
differences under the
Law on Profit Tax
Total calculated
5 159
774
10,08
2 010
302
4,83
taxable profit
Reduction of taxable
profit by accumulated
(3 611)
(542)
(7,05)
(1 407)
(211)
(3,38)
tax losses (max.
70%)
Reduction of taxable
profit by the applied
(1 548)
(232)
(3,02)
-
-
-
Investment project
relief
Adjustment of income
(603)
(90)
(1,18)
-
-
-
tax for previous
periods
Total taxable profit
(603)
(90)
(1,18)
603
90
1,45
Effective corporate
income tax rate for
the period
(1,18)
1,45
22.2. Deferred income tax
Group
Company
Deferred income tax asset
2024
2023
2024
2023
Tax losses
3 324
3 441
3 324
3 441
Accruals
233
160
229
160
Change in value of assets
831
716
827
716
Investment allowance
988
-
988
-
Deferred income tax asset
5 376
4 317
5 368
4 317
Deferred income tax liability
Depreciation differences
(12 063)
(10 833)
(12 063)
(10 833)
Deferred profit tax liabilities
(12 063)
(10 833)
(12 063)
(10 833)
Deferred income tax, net value
(6 687)
(6 516)
(6 695)
(6 516)
As of 31 December 2024, deferred corporate income tax is recognised at a 16% tax rate due to amendments to the
Republic of Lithuania Law on Corporate Income Tax coming into force in 2025 (as of 31 December 2023 \u2013 15%).
22.3. Total corporate income tax:
Group
Company
2024
2023
2024
2023
Components of income tax expense
Income tax expenses (costs) of the reporting year
30
(202)
90
(90)
Deferred income tax expense (income)
(170)
(697)
(178)
(697)
Income (expense) from income taxes recognised in
the statement of comprehensive income
(140)
(899)
(88)
(787)
Effective corporate income tax rate (%)
(1,77)
(12,89)
(1,15)
(12,61)
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-392": { "value": "
22.2. Deferred income tax
Group
Company
Deferred income tax asset
2024
2023
2024
2023
Tax losses
3 324
3 441
3 324
3 441
Accruals
233
160
229
160
Change in value of assets
831
716
827
716
Investment allowance
988
-
988
-
Deferred income tax asset
5 376
4 317
5 368
4 317
Deferred income tax liability
Depreciation differences
(12 063)
(10 833)
(12 063)
(10 833)
Deferred profit tax liabilities
(12 063)
(10 833)
(12 063)
(10 833)
Deferred income tax, net value
(6 687)
(6 516)
(6 695)
(6 516)
As of 31 December 2024, deferred corporate income tax is recognised at a 16% tax rate due to amendments to the Republic of Lithuania Law on Corporate Income Tax coming into force in 2025 (as of 31 December 2023 \u2013 15%). ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-347": { "value": "
23. Basic and diluted earnings per share
The Group's basic and diluted earnings per share calculations are presented below:
Group
Company
2024
2023
2024
2023
Profit for the reporting period
7 753
6 078
7 592
5 454
Number of shares (thousands), beginning of period
42 802
42 802
42 802
42 802
Number of shares (thousands), end of period
42 802
42 802
42 802
42 802
Weighted average number of ordinary shares in issue
42 802
42 802
42 802
42 802
(thousands)
Basic and diluted earnings per share (EUR)
0,18
0,14
0,18
0,13
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-348": { "value": "
24. Financial assets, financial liabilities, and risk management
Credit risk
The Group and the Company are not exposed to significant concentrations of credit risk as they deal with a large number
of buyers
Group
Company
Number of unique clients (units)
2024
2023
2024
2023
Natural persons
121 174
120 348
120 976
120 152
Other legal entities
3 972
3 797
3 897
3 704
Legal entities financed from municipal and state
562
561
559
559
budgets
125 708
124 706
125 432
124 415
Receivables due from customers of the Group and the Company by customer groups:
Group
Company
Customer distribution (thousand EUR)
2024
2023
2024
2023
Natural persons
15 184
13 538
15 176
13 524
Other legal entities
3 152
3 551
2 946
2 710
Legal entities financed from municipal and state
2 073
1 710
2 071
1 709
budgets
Recognition of expected credit losses
(4 711)
(4 362)
(4 711)
(4 322)
15 698
14 437
15 482
13 621
As at the date of the financial statements, for trade and other receivables that are neither past due nor impaired, management believes that there is no indication that the debtors will not meet their payment obligations as the receivable balances are under constant control. The Group and the Company consider that the maximum exposure is the amount of trade and other receivables less any impairment losses recognised at the statement of financial position date (Note 10). Cash and cash equivalents in banks rated on a long-term basis *:
Group
Company
2024
2023
2024
2023
Aa3
6 455
2 304
4 981
1 072
A3
4 252
5 479
4 252
5 479
Baa1
31
43
31
43
Unrated bank
336
21
336
21
11 074
7 847
9 600
6 615
*- External borrowing ratings determined by the Moody\u2019s international credit rating agency. The credit risk arising from the Group's and the Company's other financial assets consisting of cash and cash equivalents. The Group's and the Company's potential credit risk arises from the default of the counterparties, with the maximum potential exposure being equal to the carrying amount of these instruments. The total maximum credit risk exposure of the Group and the Company amounts to EUR 26,772 thousand and EUR 25,082 thousand, respectively (as of 31 December 2023 \u2013 EUR 22,284 thousand and EUR 20,236 thousand, respectively). The interest rates on the Group\u2019s and the Company\u2019s long-term financial liabilities are periodically reviewed based on market conditions. Although part of the liabilities has a fixed margin, the main portion of the interest is variable and depends on market indicators, meaning the carrying amount remains close to the fair value. The classification of financial instruments by level within the fair value hierarchy in 2024 and 2023 is presented below: Group 2024-12-31 Level of the fair value hierarchy Total book value: Assets Level 1 Level 2 Level 3 Shares in Associates and Share of Profit - - 164 164 Amounts receivable after one year 58 58 Trade receivables - - 15 698 15 698 Other debtors - - 860 860 Term deposits 500 500 Cash and cash equivalents 11 074 - - 11 074 Total financial assets 11 574 - 16 780 28 354
Liabilities
Financial debts and leasing
-
(67 924)
-
(67 924)
Trade debts and other current liabilities
-
-
(12 530)
(12 530)
Total financial liabilities
-
(67 924)
(12 530)
(80 454)
Company 2024-12-31
Level of the fair value hierarchy
Total book
value:
Assets
Level 1
Level 2
Level 3
Shares in Associates and Share of Profit
-
-
75
75
Trade receivables
-
-
15 482
15 482
Other debtors
-
-
817
817
Cash and cash equivalents
-
9 600
-
9 600
Total financial assets
-
9 600
16 374
25 974
liabilities
Financial debts and leasing
(67 590)
-
-
(67 590)
Trade debts and other current liabilities
-
-
(12 690)
(12 690)
Total financial liabilities
(67 590)
-
(12 690)
(80 280)
Group 2023-12-31
Level of the fair value hierarchy
Total book
Assets
Level 1
Level 2
Level 3
value:
Other financial assets
-
-
75
75
Amounts receivable after one year
128
128
Trade receivables
-
-
14 437
14 437
Other debtors
-
-
2 755
2 755
Cash and cash equivalents
-
8 547
8 547
Total financial assets
-
8 547
17 395
25 942
liabilities
Financial debts and leasing
(59 126)
-
-
(59 126)
Trade debts and other current liabilities
-
-
(14 443)
(14 443)
Total financial liabilities
(59 126)
-
(14 443)
(73 569)
Company 2023-12-31 Level of the fair value hierarchy Total book value: Assets Level 1 Level 2 Level 3 Other financial assets - - 75 75 Trade receivables - - 13 621 13 621 Other debtors - - 2 757 2 757 Cash and cash equivalents 7 315 - 7 315 Total financial assets 7 315 - 16 453 23 768 liabilities Financial debts and leasing - (58 951) - (58 951) Trade debts and other current liabilities - - (14 473) (14 473) Total financial liabilities - (58 951) (14 473) (73 424) Interest rate risk The Group's and the Company's long-term loans, other than those with the Ministry of Finance of the Republic of Lithuania, are at variable interest rates (3 month EURIBOR). The Group and the Company are exposed to interest rate risk. The Company's long-term loans, with the exception of loans received from the Ministry of Finance of the Republic of Lithuania, have a variable interest rate, which depends on EURIBOR fluctuations. A sensitivity analysis determined how a 1% change in the interest margin would impact the Group\u2019s and the Company\u2019s results: EURIBOR +1% would increase interest expenses (reduce accounting profit) by EUR 474 thousand; EURIBOR -1% would decrease interest expenses (improve accounting profit) by EUR 474 thousand. Liquidity risk Liquidity risk is the risk that the Company or the Group will not be able to meet its financial obligations when they fall due. Liquidity risk is very low as the Group and the Company are both active in state-regulated heat supply activities. Heat generators have a 30-day settlement period. The contractual maturity of the Group's and the Company's financial liabilities to banks and suppliers based on undiscounted payments: 2024-12-31 Group Up to 3 3 months From 1 to After 5 Total On request month to 1 year 5 years m. Amounts receivable - 16 616 - 58 - 16 674 Term deposits 500 500 Cash and cash equivalents - 11 074 - - - 11 074 Trade debtors - (12 387) - - - (12 387) Loans received - (988) (3 090) (21 368) (41 290) (66 736) Share of long-term loan - (624) (1 717) (7 579) (6 256) (16 176) interest Payments of finance leases (4) (12) (64) (1 108) (1 188) - 13 687 (4 319) (28 953) (48 654) (68 239)
2024-12-31
Company
On request
Up to 3
3 months
From 1 to
After 5
Total
month
to 1 year
5 years
m.
Amounts receivable
-
16 299
-
1
-
16 300
Cash and cash equivalents
-
9 600
-
-
-
9 600
Trade debtors
-
(12 547)
-
-
-
(12 547)
Loans received
-
(988)
(3 090)
(21 368)
(41 290)
(66 736)
Share of long-term loan
-
(624)
(1 717)
(7 579)
(6 256)
(16 176)
interest
Finance lease
-
(3)
(9)
(48)
(794)
(854)
-
12 361
(3 099)
(28 994)
(48 340)
(70 413)
Foreign currency risk All purchases, sales and financial debts of the Group and the Company are denominated in euro, therefore, there is no significant foreign currency risk. Capital management The main objective of capital management is to ensure that the Group and the Company meet the external capital requirements and that they maintain appropriate capital ratios in order to sustain their business and maximise the benefits for shareholders. The Group and the Company manages its capital structure and makes adjustments to it in the light of changes in economic conditions and in accordance with their operational risk characteristics. In order to maintain or change the capital structure, the Group and the Company may issue new shares, repay the capital to the shareholders. There were no changes to the capital management objectives, policy or process as of 31 December 2024 and 31 December 2023. The main objective of capital management is to ensure that the Group and the Company meet the external capital requirements and that they maintain appropriate capital ratios in order to sustain their business and maximise the benefits for shareholders. The Group and the Company manages its capital structure and makes adjustments to it in the light of changes in economic conditions and in accordance with their operational risk characteristics. In order to maintain or change the capital structure, the Group and the Company may issue new shares, repay the capital to the shareholders. There were no changes to the capital management objectives, policy or process as of 31 December 2024 and 31 December 2023. The Law on Joint-Stock Companies of the Republic of Lithuania requires that the Group's and the Company's shareholders' equity shall not be less than 50% of its share capital. The Group and the Company meet the requirements of the Law on Companies of the Republic of Lithuania with respect to equity capital. There are no other externally imposed capital requirements for the Group and the Company. The Group and the Company measure capital using the ratio of liabilities to equity. Equity consists of ordinary shares, reserves and retained earnings attributable to equity holders of the parent company. The Group's and the Company's management have not set a specific target ratio for the ratio of liability to equity, however, the following current indicators are considered to be sufficiently good performance indicators:
Group
Company
2024
2023
2024
2023
Non-current liabilities (including deferred taxes and
grants and subsidies)
100 853
93 608
100 498
93 417
Current liabilities
22 978
22 326
22 941
22 105
Liabilities, total:
123 831
115 934
123 439
115 522
Equity
105 359
97 606
104 316
96 723
Ratio of liabilities* to equity (%))
117,53
118,78
118,33
119,44
Liabilities include all non-current (including deferred income tax liability and grants (deferred income)) and current liabilities. Market risk External risk factors affecting the Group's and the Company's core business: the economic crisis, rising fuel prices, unfavourable legislation and regulations from the government and other authorities, local government decisions, pricing policies for products sold, inflation and the general economic downturn reducing the income of heat consumers, cyclical nature of operations, environmental requirements. To mitigate risks, the Company applies a risk management model that includes risk identification, assessment, management and monitoring. An additional debt administration plan on the management of potential consumer insolvency risks has been prepared and implemented. The planned plan of additional measures is consistently implemented on a monthly basis, with good results and above projections. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-393": { "value": "Credit risk The Group and the Company are not exposed to significant concentrations of credit risk as they deal with a large number of buyers
Group
Company
Number of unique clients (units)
2024
2023
2024
2023
Natural persons
121 174
120 348
120 976
120 152
Other legal entities
3 972
3 797
3 897
3 704
Legal entities financed from municipal and state
562
561
559
559
budgets
125 708
124 706
125 432
124 415
Receivables due from customers of the Group and the Company by customer groups:
Group
Company
Customer distribution (thousand EUR)
2024
2023
2024
2023
Natural persons
15 184
13 538
15 176
13 524
Other legal entities
3 152
3 551
2 946
2 710
Legal entities financed from municipal and state
2 073
1 710
2 071
1 709
budgets
Recognition of expected credit losses
(4 711)
(4 362)
(4 711)
(4 322)
15 698
14 437
15 482
13 621
As at the date of the financial statements, for trade and other receivables that are neither past due nor impaired,
management believes that there is no indication that the debtors will not meet their payment obligations as the receivable
balances are under constant control. The Group and the Company consider that the maximum exposure is the amount
of trade and other receivables less any impairment losses recognised at the statement of financial position date (Note
10).
Cash and cash equivalents in banks rated on a long-term basis *:
Group
Company
2024
2023
2024
2023
Aa3
6 455
2 304
4 981
1 072
A3
4 252
5 479
4 252
5 479
Baa1
31
43
31
43
Unrated bank
336
21
336
21
11 074
7 847
9 600
6 615
*- External borrowing ratings determined by the Moody\u2019s international credit rating agency.
The credit risk arising from the Group's and the Company's other financial assets consisting of cash and cash equivalents.
The Group's and the Company's potential credit risk arises from the default of the counterparties, with the maximum
potential exposure being equal to the carrying amount of these instruments. The total maximum credit risk exposure of
the Group and the Company amounts to EUR 26,772 thousand and EUR 25,082 thousand, respectively (as of 31
December 2023 \u2013 EUR 22,284 thousand and EUR 20,236 thousand, respectively).
The interest rates on the Group\u2019s and the Company\u2019s long-term financial liabilities are periodically reviewed based on
market conditions. Although part of the liabilities has a fixed margin, the main portion of the interest is variable and
depends on market indicators, meaning the carrying amount remains close to the fair value. The classification of financial
instruments by level within the fair value hierarchy in 2024 and 2023 is presented below:
Group 2024-12-31
Level of the fair value hierarchy
Total book
value:
Assets
Level 1
Level 2
Level 3
Shares in Associates and Share of Profit
-
-
164
164
Amounts receivable after one year
58
58
Trade receivables
-
-
15 698
15 698
Other debtors
-
-
860
860
Term deposits
500
500
Cash and cash equivalents
11 074
-
-
11 074
Total financial assets
11 574
-
16 780
28 354
Liabilities Financial debts and leasing - (67 924) - (67 924) (12 530) (12 530) Total financial liabilities - (67 924) (12 530) (80 454)
Company 2024-12-31
Level of the fair value hierarchy
Total book
value:
Assets
Level 1
Level 2
Level 3
Shares in Associates and Share of Profit
-
-
75
75
Trade receivables
-
-
15 482
15 482
Other debtors
-
-
817
817
Cash and cash equivalents
-
9 600
-
9 600
Total financial assets
-
9 600
16 374
25 974
liabilities
Financial debts and leasing
(67 590)
-
-
(67 590)
Trade debts and other current liabilities
-
-
(12 690)
(12 690)
Total financial liabilities
(67 590)
-
(12 690)
(80 280)
Group 2023-12-31
Level of the fair value hierarchy
Total book
Assets
Level 1
Level 2
Level 3
value:
Other financial assets
-
-
75
75
Amounts receivable after one year
128
128
Trade receivables
-
-
14 437
14 437
Other debtors
-
-
2 755
2 755
Cash and cash equivalents
-
8 547
8 547
Total financial assets
-
8 547
17 395
25 942
liabilities
Financial debts and leasing
(59 126)
-
-
(59 126)
Trade debts and other current liabilities
-
-
(14 443)
(14 443)
Total financial liabilities
(59 126)
-
(14 443)
(73 569)
Company 2023-12-31 Level of the fair value hierarchy Total book value: Assets Level 1 Level 2 Level 3 Other financial assets - - 75 75 Trade receivables - - 13 621 13 621 Other debtors - - 2 757 2 757 Cash and cash equivalents 7 315 - 7 315 Total financial assets 7 315 - 16 453 23 768 liabilities Financial debts and leasing - (58 951) - (58 951) Trade debts and other current liabilities - - (14 473) (14 473) Total financial liabilities - (58 951) (14 473) (73 424) ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-410": { "value": "Group 2024-12-31 Level of the fair value hierarchy Total book value: Assets Level 1 Level 2 Level 3 Shares in Associates and Share of Profit - - 164 164 Amounts receivable after one year 58 58 Trade receivables - - 15 698 15 698 Other debtors - - 860 860 Term deposits 500 500 Cash and cash equivalents 11 074 - - 11 074 Total financial assets 11 574 - 16 780 28 354 Liabilities Financial debts and leasing - (67 924) - (67 924)
Trade debts and other current liabilities
-
-
(12 530)
(12 530)
Total financial liabilities
-
(67 924)
(12 530)
(80 454)
Company 2024-12-31
Level of the fair value hierarchy
Total book
value:
Assets
Level 1
Level 2
Level 3
Shares in Associates and Share of Profit
-
-
75
75
Trade receivables
-
-
15 482
15 482
Other debtors
-
-
817
817
Cash and cash equivalents
-
9 600
-
9 600
Total financial assets
-
9 600
16 374
25 974
liabilities
Financial debts and leasing
(67 590)
-
-
(67 590)
Trade debts and other current liabilities
-
-
(12 690)
(12 690)
Total financial liabilities
(67 590)
-
(12 690)
(80 280)
Group 2023-12-31
Level of the fair value hierarchy
Total book
Assets
Level 1
Level 2
Level 3
value:
Other financial assets
-
-
75
75
Amounts receivable after one year
128
128
Trade receivables
-
-
14 437
14 437
Other debtors
-
-
2 755
2 755
Cash and cash equivalents
-
8 547
8 547
Total financial assets
-
8 547
17 395
25 942
liabilities
Financial debts and leasing
(59 126)
-
-
(59 126)
Trade debts and other current liabilities
-
-
(14 443)
(14 443)
Total financial liabilities
(59 126)
-
(14 443)
(73 569)
Company 2023-12-31 Level of the fair value hierarchy Total book value: Assets Level 1 Level 2 Level 3 Other financial assets - - 75 75 Trade receivables - - 13 621 13 621 Other debtors - - 2 757 2 757 Cash and cash equivalents 7 315 - 7 315 Total financial assets 7 315 - 16 453 23 768 liabilities Financial debts and leasing - (58 951) - (58 951) Trade debts and other current liabilities - - (14 473) (14 473) Total financial liabilities - (58 951) (14 473) (73 424) ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-396": { "value": "Interest rate risk The Group's and the Company's long-term loans, other than those with the Ministry of Finance of the Republic of Lithuania, are at variable interest rates (3 month EURIBOR). The Group and the Company are exposed to interest rate risk. The Company's long-term loans, with the exception of loans received from the Ministry of Finance of the Republic of Lithuania, have a variable interest rate, which depends on EURIBOR fluctuations. A sensitivity analysis determined how a 1% change in the interest margin would impact the Group\u2019s and the Company\u2019s results: EURIBOR +1% would increase interest expenses (reduce accounting profit) by EUR 474 thousand; EURIBOR -1% would decrease interest expenses (improve accounting profit) by EUR 474 thousand. Foreign currency risk All purchases, sales and financial debts of the Group and the Company are denominated in euro, therefore, there is no significant foreign currency risk. Market risk External risk factors affecting the Group's and the Company's core business: the economic crisis, rising fuel prices, unfavourable legislation and regulations from the government and other authorities, local government decisions, pricing policies for products sold, inflation and the general economic downturn reducing the income of heat consumers, cyclical nature of operations, environmental requirements. To mitigate risks, the Company applies a risk management model that includes risk identification, assessment, management and monitoring. An additional debt administration plan on the management of potential consumer insolvency risks has been prepared and implemented. The planned plan of additional measures is consistently implemented on a monthly basis, with good results and above projections. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-394": { "value": "Liquidity risk Liquidity risk is the risk that the Company or the Group will not be able to meet its financial obligations when they fall due. Liquidity risk is very low as the Group and the Company are both active in state-regulated heat supply activities. Heat generators have a 30-day settlement period. The contractual maturity of the Group's and the Company's financial liabilities to banks and suppliers based on undiscounted payments: 2024-12-31 Group Up to 3 3 months From 1 to After 5 Total On request month to 1 year 5 years m. Amounts receivable - 16 616 - 58 - 16 674 Term deposits 500 500 Cash and cash equivalents - 11 074 - - - 11 074 Trade debtors - (12 387) - - - (12 387) Loans received - (988) (3 090) (21 368) (41 290) (66 736) Share of long-term loan - (624) (1 717) (7 579) (6 256) (16 176) interest Payments of finance leases (4) (12) (64) (1 108) (1 188) - 13 687 (4 319) (28 953) (48 654) (68 239)
2024-12-31
Company
On request
Up to 3
3 months
From 1 to
After 5
Total
month
to 1 year
5 years
m.
Amounts receivable
-
16 299
-
1
-
16 300
Cash and cash equivalents
-
9 600
-
-
-
9 600
Trade debtors
-
(12 547)
-
-
-
(12 547)
Loans received
-
(988)
(3 090)
(21 368)
(41 290)
(66 736)
Share of long-term loan
-
(624)
(1 717)
(7 579)
(6 256)
(16 176)
interest
Finance lease
-
(3)
(9)
(48)
(794)
(854)
-
12 361
(3 099)
(28 994)
(48 340)
(70 413)
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-395": { "value": "Capital management The main objective of capital management is to ensure that the Group and the Company meet the external capital requirements and that they maintain appropriate capital ratios in order to sustain their business and maximise the benefits for shareholders. The Group and the Company manages its capital structure and makes adjustments to it in the light of changes in economic conditions and in accordance with their operational risk characteristics. In order to maintain or change the capital structure, the Group and the Company may issue new shares, repay the capital to the shareholders. There were no changes to the capital management objectives, policy or process as of 31 December 2024 and 31 December 2023. The main objective of capital management is to ensure that the Group and the Company meet the external capital requirements and that they maintain appropriate capital ratios in order to sustain their business and maximise the benefits for shareholders. The Group and the Company manages its capital structure and makes adjustments to it in the light of changes in economic conditions and in accordance with their operational risk characteristics. In order to maintain or change the capital structure, the Group and the Company may issue new shares, repay the capital to the shareholders. There were no changes to the capital management objectives, policy or process as of 31 December 2024 and 31 December 2023. The Law on Joint-Stock Companies of the Republic of Lithuania requires that the Group's and the Company's shareholders' equity shall not be less than 50% of its share capital. The Group and the Company meet the requirements of the Law on Companies of the Republic of Lithuania with respect to equity capital. There are no other externally imposed capital requirements for the Group and the Company. The Group and the Company measure capital using the ratio of liabilities to equity. Equity consists of ordinary shares, reserves and retained earnings attributable to equity holders of the parent company. The Group's and the Company's management have not set a specific target ratio for the ratio of liability to equity, however, the following current indicators are considered to be sufficiently good performance indicators:
Group
Company
2024
2023
2024
2023
Non-current liabilities (including deferred taxes and
grants and subsidies)
100 853
93 608
100 498
93 417
Current liabilities
22 978
22 326
22 941
22 105
Liabilities, total:
123 831
115 934
123 439
115 522
Equity
105 359
97 606
104 316
96 723
Ratio of liabilities* to equity (%))
117,53
118,78
118,33
119,44
Liabilities include all non-current (including deferred income tax liability and grants (deferred income)) and current liabilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-397": { "value": "25. Commitments and contingencies not included in the balance sheet On 26 February 2024, AB Kauno energija filed a complaint with the Regional Administrative Court regarding the decisions of the National Energy Regulatory Council (NERC), Decision No. O3E-141 \"On the determination of the revenue level for heat production and/or supply for the first year of validity of the base revenue level for heat production and/or supply for AB Kauno energija\": Case subject matter: AB Kauno energija (the Claimant) is challenging the decisions of the National Energy Regulatory Council (NERC) (the Respondent) in court: decision No. O3E-84 dated 26 January 2024, decision No. O3E-141 dated 9 February 2024, and decision No. O3E-213 dated 23 February 2024. Claim amount: 2,587.50 thousand Eur. Case status: On 26 February 2024, the claimant filed a complaint with the Regional Administrative Court regarding the NERC decisions. The first-instance court dismissed the complaint of AB Kauno energija. On 5 January 2025, AB Kauno energija filed an appeal with the court. The case in the appellate instance has not yet been examined. The dispute does not impact the financial statements, as the contested tariffs are currently applied in practice.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-411": { "value": "25. Commitments and contingencies not included in the balance sheet On 26 February 2024, AB Kauno energija filed a complaint with the Regional Administrative Court regarding the decisions of the National Energy Regulatory Council (NERC), Decision No. O3E-141 \"On the determination of the revenue level for heat production and/or supply for the first year of validity of the base revenue level for heat production and/or supply for AB Kauno energija\": Case subject matter: AB Kauno energija (the Claimant) is challenging the decisions of the National Energy Regulatory Council (NERC) (the Respondent) in court: decision No. O3E-84 dated 26 January 2024, decision No. O3E-141 dated 9 February 2024, and decision No. O3E-213 dated 23 February 2024. Claim amount: 2,587.50 thousand Eur. Case status: On 26 February 2024, the claimant filed a complaint with the Regional Administrative Court regarding the NERC decisions. The first-instance court dismissed the complaint of AB Kauno energija. On 5 January 2025, AB Kauno energija filed an appeal with the court. The case in the appellate instance has not yet been examined. The dispute does not impact the financial statements, as the contested tariffs are currently applied in practice.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-349": { "value": "25. Commitments and contingencies not included in the balance sheet On 26 February 2024, AB Kauno energija filed a complaint with the Regional Administrative Court regarding the decisions of the National Energy Regulatory Council (NERC), Decision No. O3E-141 \"On the determination of the revenue level for heat production and/or supply for the first year of validity of the base revenue level for heat production and/or supply for AB Kauno energija\": Case subject matter: AB Kauno energija (the Claimant) is challenging the decisions of the National Energy Regulatory Council (NERC) (the Respondent) in court: decision No. O3E-84 dated 26 January 2024, decision No. O3E-141 dated 9 February 2024, and decision No. O3E-213 dated 23 February 2024. Claim amount: 2,587.50 thousand Eur. Case status: On 26 February 2024, the claimant filed a complaint with the Regional Administrative Court regarding the NERC decisions. The first-instance court dismissed the complaint of AB Kauno energija. On 5 January 2025, AB Kauno energija filed an appeal with the court. The case in the appellate instance has not yet been examined. The dispute does not impact the financial statements, as the contested tariffs are currently applied in practice. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-350": { "value": "26. Related party transactions The parties are considered to be related if one party can control the other party or has significant influence over the other party in making financial or operational decisions. In 2024 and 2023, the Group and the Company did not have any significant transactions with other companies controlled by Kaunas City Municipality, except for the purchase or provision of utility services. Transactions with Kaunas City Municipality and companies controlled by Kaunas City Municipality were carried out at market prices. In 2024 and 2023, the Group's and the Company's transactions with Jurbarkas City Municipality, Kaunas City Municipality and companies financed and controlled by Kaunas City Municipality, and their debts and liabilities as at the end of the periods were as follows:
2024
Purchases
Sales
Amounts
Amounts
Kaunas City Municipality, companies
receivable
payable
financed and fully managed by it
2 402
3 892
1 177
534
Jurbarkas district municipality
23
274
31
7
2023
Purchases
Sales
Amounts
Amounts
receivable
payable
Kaunas City Municipality, companies
1 930
4 832
1 141
467
financed and fully managed by it
Jurbarkas district municipality
19
282
1
4
Sales include the amounts of reimbursements for housing heating costs, cold water and sewage costs, and hot water costs for financially challenged residents. On 31 December 2024 and 31 December 2023 the Company's transactions with subsidiaries and the balance sheet balances at the end of the period were as follows:
Amounts
Amounts
UAB GO Energy LT
Purchases
Sales
receivable
payable
2,024 m
2 935
225
27
377
2,023 m
1 963
138
19
225
UAB GO Energy LT provides real estate management services to AB Kauno energija and participates in unregulated energy development projects together with its parent company", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-352": { "value": "27. Management's salary and other benefits On 31 December 2024 the Group's and the Company's management consists of 2 and 1 persons (2 and 1 as at 31 December 2023), respectively. As of 31 December 2024, the Company's Board consists of 3 members, and the Supervisory Council consists of 3 members (as of 31 December 2023 \u2013 3 and 3, respectively). .
Group
Company
2024
2023
2024
2023
Wages and salaries charged to the
management
176
103
133
97
The Board
104
78
104
78
The Supervisory Board
90
44
90
44
Reimbursements of employee
benefits calculated for the
management
-
-
-
-
During 2024 and 2023, no loans, guarantees, other payments, accrued amounts, or asset transfers were granted to the Group\u2019s and the Company\u2019s management", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-351": { "value": "28. Events after the date of the balance sheet There have been no other events after the reporting date that could have a material effect on the financial statements or that should be disclosed in the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:529900RB20XIQK6NOQ50", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }