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"fact-517": {
"value": "1. ACTIVIDAD E INFORMACI\u00d3N GENERAL Cl\u00ednica Baviera, S.A. (en adelante la Sociedad dominante) es una Sociedad an\u00f3nima espa\u00f1ola que fue constituida el 5 de febrero de 1992, con el nombre originario de Cl\u00ednica Oftalmol\u00f3gica Baviera, S.L., cambiando su denominaci\u00f3n social por el nombre actual en el a\u00f1o 2000. La actividad de la Sociedad dominante consiste en la prestaci\u00f3n de toda clase de servicios en el campo de la medicina oftalmol\u00f3gica, incluyendo consultas externas e internas, tratamientos quir\u00fargicos y rehabilitaci\u00f3n. Cl\u00ednica Baviera, S.A. y sus Sociedades dependientes, (en adelante Grupo Baviera o el Grupo) configuran un Grupo de empresas cuya actividad principal consiste en la prestaci\u00f3n de toda clase de servicios de medicina oftalmol\u00f3gica. El domicilio social de la Sociedad dominante est\u00e1 ubicado en Paseo de la Castellana, 20 de Madrid. (Espa\u00f1a). Con fecha 3 de abril de 2007 se produjo la admisi\u00f3n a cotizaci\u00f3n de las acciones representativas del capital social de Cl\u00ednica Baviera, S.A. en las Bolsas de Valores de Madrid, Barcelona, Valencia y Bilbao (Espa\u00f1a). Con fecha 4 de agosto de 2017 Aier Eye International (Europe) S.L.U. adquiri\u00f3 el 86,83% del capital social de la Sociedad dominante por medio de una OPA (Nota 14.a). El 4 de julio de 2018 la participaci\u00f3n se redujo al 79,83%, Con fecha 24 de mayo de 2024 esta participaci\u00f3n se redujo al 78,23% fruto de la operaci\u00f3n de compraventa de acciones propias ejecutada con la Sociedad dominante (Nota 14.e). Con fecha 28 de marzo de 2025, el Consejo de Administraci\u00f3n ha formulado las cuentas anuales consolidadas de Cl\u00ednica Baviera y sus Sociedades dependientes al 31 de diciembre de 2024.",
"dimensions": {
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"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-1": {
"value": "Cl\u00ednica Baviera, S.A.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-2": {
"value": " Sociedad an\u00f3nima",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-3": {
"value": "La actividad de la Sociedad dominante consiste en la prestaci\u00f3n de toda clase de servicios en el campo de la medicina oftalmol\u00f3gica, incluyendo consultas externas e internas, tratamientos quir\u00fargicos y rehabilitaci\u00f3n.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-4": {
"value": "Paseo de la Castellana, 20 de Madrid. (Espa\u00f1a).",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-549": {
"value": "Espa\u00f1a",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-5": {
"value": "Aier Eye International (Europe) S.L.U",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-518": {
"value": "2. PER\u00cdMETRO DE CONSOLIDACI\u00d3N La Sociedad dominante es matriz de un Grupo de Sociedades que est\u00e1 conformado por las siguientes Sociedades dependientes al 31 de diciembre de 2024:Cl\u00ednica Baviera Italia S.r.L.
Mil\u00e1n (Italia): V\u00eda Trenno n\u00ba 12
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Gesch\u00e4ftsanschrift: Friedrich-Ebert-
Anlage 56, 60325 Frankfurt am
Main
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Cl\u00ednica Baviera Zapateros, S.L.
Madrid: P\u00ba de la Castellana, 20
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Cl\u00ednica Baviera Mallorca, S.L.
Madrid: P\u00ba de la Castellana, 20
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Cl\u00ednica Baviera Alicante, S.L.
Madrid: P\u00ba de la Castellana, 20
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Cl\u00ednica Baviera San Sebasti\u00e1n, S.L.
Madrid: P\u00ba de la Castellana, 20
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Cl\u00ednica Baviera C\u00f3rdoba, S.L.
Madrid: P\u00ba de la Castellana, 20
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Venecia-Mestre (Italia): Via Bruno
Madera 5/7
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Cl\u00ednica Baviera UK, S.L.
(anteriormente Castellana
Intermediaci\u00f3n Sanitaria, S.L.)
Madrid: P\u00ba de la Castellana, 20
La gesti\u00f3n y administraci\u00f3n de
valores representativos de los
fondos propios de entidades
residentes y no residentes en
territorio espa\u00f1ol, mediante la
correspondiente organizaci\u00f3n de
medios materiales y personales
Eye Hospital Group Limited
96 Bristol Road, Edgbaston,
Birmingham, B5 7XJ
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
96 Bristol Road, Edgbaston,
Birmingham, B5 7XJ
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
96 Bristol Road, Edgbaston,
Birmingham, B5 7XJ
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Ultralase Eye Clinics Limited
96 Bristol Road, Edgbaston,
Birmingham, B5 7XJ
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
96 Bristol Road, Edgbaston,
Birmingham, B5 7XJ
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Gesch\u00e4ftsanschrift: Max-Planck-
Stra\u00dfe 14-16, 54296 Trier
Prestaci\u00f3n de servicios de medicina
oftalmol\u00f3gica
Aprobadas para su uso en la Uni\u00f3n Europea
Aplicaci\u00f3n
obligatoria
ejercicios
iniciados a partir
de:
Modificaci\u00f3n a la NIIF 21
Efectos de las variaciones de
los tipos de cambio:
ausencia de convertibilidad
b.3. Normas, modificaciones e interpretaciones a las normas existentes que no pueden adoptarse
anticipadamente o que no han sido adoptadas por la Uni\u00f3n Europea.
A la fecha de formulaci\u00f3n de estas Cuentas Anuales Consolidadas, el IASB y el IFRS Interpretations Committee
hab\u00edan publicado las normas, modificaciones e interpretaciones que se detallan a continuaci\u00f3n, que est\u00e1n
pendientes de adopci\u00f3n por parte de la Uni\u00f3n Europea.
No aprobadas para su uso en la Uni\u00f3n Europea
Aplicaci\u00f3n
obligatoria
ejercicios
iniciados a partir
de:
Modificaci\u00f3n a la NIIF 7 y 9
Contratos referentes a la
electricidad dependiente de
la naturaleza
Modificaci\u00f3n a la NIIF 7 y 9
Clasificaci\u00f3n y valoraci\u00f3n de
instrumentos financieros
Presentaci\u00f3n y publicaci\u00f3n
de los estados financieros
El Grupo no ha aplicado las normas anteriores anticipadamente y se encuentra en proceso de an\u00e1lisis de estas
nuevas normas, modificaciones e interpretaciones que todav\u00eda no ha entrado en vigor, por lo que a\u00fan no dispone
de informaci\u00f3n suficiente para cuantificar el impacto esperado, en su caso, de la aplicaci\u00f3n de las citadas normas.
c) Imagen fiel
Las cuentas anuales consolidadas se han preparado a partir de los registros contables de las diferentes
Sociedades que conforman el conjunto consolidable, al objeto de presentar la imagen fiel del patrimonio
consolidado, de la situaci\u00f3n financiera consolidada al 31 de diciembre de 2024, as\u00ed como de los resultados
consolidados, de los flujos de efectivo consolidados y de los cambios en el patrimonio neto consolidado del Grupo
Baviera correspondientes al ejercicio terminado en dicha fecha.
Las cifras contenidas en los documentos que componen estas cuentas anuales consolidadas est\u00e1n expresadas
en euros salvo que se indique lo contrario.
d) Uso de estimaciones
La preparaci\u00f3n de las cuentas anuales consolidadas en conformidad con las NIIF-UE exige que los
Administradores de la Sociedad dominante hagan juicios, estimaciones y asunciones que afecten a la
aplicaci\u00f3n de pol\u00edticas contables y a los saldos de activos, pasivos, ingresos y gastos y al desglose de
pasivos contingentes a la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidadas.
Valorado a coste
amortizado
A valor razonable
con cambios en
otro resultado
integral (Nota 31)
Deudores comerciales a cobrar y otras
cuentas a cobrar
Efectivo y equivalentes al efectivo
Valorado a coste
amortizado
A valor razonable
con cambios en
otro resultado
integral (Nota 31)
Cuentas comerciales a cobrar y otras
cuentas a cobrar
Efectivo y equivalentes al efectivo
Valorado a coste
amortizado
A valor razonable
con cambios en
otro resultado
integral (Nota 31)
Cuentas comerciales a cobrar y otras
cuentas a cobrar
Efectivo y equivalentes al efectivo
El detalle de los movimientos producidos en 2024 y 2023 de los ep\u00edgrafes de activos financieros corrientes y
no corrientes del estado de situaci\u00f3n financiera son los siguientes:
Entradas de flujo de caja
En la categor\u00eda \u201cDeudores comerciales a cobrar y otras cuentas a cobrar\u201d figura un importe de 5.365.143
euros, 3.478.931 euros en el ejercicio anterior clasificados como corrientes, con el siguiente detalle:
Deudores comerciales y otras cuentas a
cobrar
atribuible a la Sociedad dominante
atribuible a las participaciones no dominante