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"2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "fact_295500": { "value": "427000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact_295515": { "value": "23000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact_295530": { "value": "450000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": 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1.1Description de l\u2019activit\u00e9

\n

Edenred est la plateforme digitale de services et de paiements qui accompagne au quotidien les acteurs du monde du travail.

\n

Elle connecte, dans 45 pays, plus de 60 millions d\u2019utilisateurs \u00e0 plus de 2 millions de commer\u00e7ants partenaires au travers de 1 million d\u2019entreprises clientes.

\n

Edenred propose des solutions de paiement \u00e0 usages sp\u00e9cifiques pour l\u2019alimentation (comme les titres-restaurant), l\u2019engagement des collaborateurs (comme les cartes cadeaux et les plateformes d\u2019engagement), la mobilit\u00e9 (comme les solutions multi-\u00e9nergies, incluant la recharge \u00e9lectrique, les services de maintenance, de p\u00e9age et de parking), ainsi que les paiements professionnels (comme les cartes virtuelles).

\n

Fid\u00e8les \u00e0 la raison d\u2019\u00eatre du Groupe, \u00ab Enrich connections. For good. \u00bb, ces solutions am\u00e9liorent le bien-\u00eatre et le pouvoir d\u2019achat des utilisateurs. Elles renforcent l\u2019attractivit\u00e9 et l\u2019efficacit\u00e9 des entreprises, et vitalisent l\u2019emploi et l\u2019\u00e9conomie locale. Elles favorisent \u00e9galement l\u2019acc\u00e8s \u00e0 une alimentation plus saine, \u00e0 des produits plus respectueux de l\u2019environnement et \u00e0 une mobilit\u00e9 plus durable.

\n

Les 12 000 collaborateurs d\u2019Edenred s\u2019engagent au quotidien pour faire du monde du travail un monde connect\u00e9 plus efficace, plus s\u00fbr et plus responsable.

\n

En 2024, gr\u00e2ce \u00e0 ses actifs technologiques globaux, le Groupe a g\u00e9r\u00e9 un volume d\u2019affaires de pr\u00e8s de 45 milliards d\u2019euros r\u00e9alis\u00e9 principalement gr\u00e2ce \u00e0 des applications mobiles, des plateformes en ligne et des cartes.

\n

Cot\u00e9 sur Euronext Paris, Edenred fait partie des indices CAC 40, CAC 40 ESG, CAC Large 60, Euronext 100, Euronext Tech Leaders, FTSE4Good, DJSI Europe and World Index et MSCI Europe.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296386": { "value": "Edenred", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296387": { "value": "plateforme digitale de services et de paiements qui accompagne au quotidien les acteurs du monde du travail.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296283": { "value": "

1.2Gestion de la structure de capital

\n

L\u2019objectif principal d\u2019Edenred est de maintenir une structure de capital \u00e9quilibr\u00e9e maximisant la valeur pour les actionnaires et compatible avec une notation de cr\u00e9dit \u00ab strong investment grade \u00bb lui permettant d\u2019acc\u00e9der aux march\u00e9s de capitaux dans de bonnes conditions.

\n

Cette politique financi\u00e8re suppose un suivi rigoureux du niveau d\u2019endettement et des ratios sur capital lors de la d\u00e9termination des politiques d\u2019investissement, d\u2019acquisitions et de retour aux actionnaires. Afin d\u2019optimiser sa structure de capital, le groupe peut notamment ajuster sa politique de dividendes vers\u00e9s, rembourser une partie du capital ou \u00e9mettre de nouvelles actions.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296284": { "value": "

1.3Renseignements concernant la soci\u00e9t\u00e9 consolidante

\n

Edenred S.E. est une Soci\u00e9t\u00e9 Europ\u00e9enne \u00e0 Conseil d\u2019administration, m\u00e8re du groupe Edenred. Son si\u00e8ge social est situ\u00e9 au 14-16 boulevard Garibaldi, 92130 Issy-les-Moulineaux, France.

\n

La Soci\u00e9t\u00e9 est r\u00e9gie par les dispositions communautaires et nationales en vigueur et par ses statuts. Son capital est de 483 947 960 euros, et elle est immatricul\u00e9e en France au RCS Nanterre 493 322 978 ; NAF : 7010Z.

\n

Edenred S.E. assure la direction et la coordination de l\u2019ensemble de ses filiales et apporte \u00e0 celles-ci des prestations d\u2019assistance au management, notamment en mati\u00e8re juridique, financi\u00e8re, fiscale et sur les syst\u00e8mes d\u2019informations.

Les \u00e9tats financiers du Groupe sont pr\u00e9sent\u00e9s en millions d\u2019euros, sans d\u00e9cimales. Les arrondis peuvent dans certains cas, conduire \u00e0 des \u00e9carts non mat\u00e9riels au niveau des totaux figurant dans les tableaux.

\n

Les r\u00e8gles et m\u00e9thodes comptables utilis\u00e9es par le Groupe dans les comptes consolid\u00e9s au 31 d\u00e9cembre 2024 sont identiques \u00e0 celles appliqu\u00e9es dans les comptes consolid\u00e9s au 31 d\u00e9cembre 2023, \u00e0 l\u2019exception des normes, amendements de normes et interpr\u00e9tations entr\u00e9s en vigueur le 1er janvier 2024.

NOTE 3Faits marquants

\n

Paiement du dividende 2023

\n

L\u2019Assembl\u00e9e g\u00e9n\u00e9rale mixte des actionnaires qui s\u2019est tenue le 7 mai 2024 a approuv\u00e9 le dividende au titre de l\u2019exercice 2023 d\u2019un montant de 1,10 euro par action.

\n

Le dividende total s\u2019\u00e9l\u00e8ve \u00e0 271 millions d\u2019euros et a \u00e9t\u00e9 vers\u00e9 en num\u00e9raire aux actionnaires du Groupe le 12 juin 2024.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296388": { "value": "Soci\u00e9t\u00e9 Europ\u00e9enne \u00e0 Conseil d\u2019administration", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296389": { "value": "14-16 boulevard Garibaldi, 92130 Issy-les-Moulineaux, France.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296390": { "value": "14-16 boulevard Garibaldi, 92130 Issy-les-Moulineaux, France.", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296391": { "value": "France", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296392": { "value": "France", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296285": { "value": "

Le Conseil d\u2019administration d\u2019Edenred du 17 f\u00e9vrier 2025 a arr\u00eat\u00e9 les \u00e9tats financiers consolid\u00e9s de l\u2019exercice clos le 31 d\u00e9cembre 2024. Ils seront soumis \u00e0 l\u2019approbation des actionnaires lors de l\u2019Assembl\u00e9e g\u00e9n\u00e9rale du 7 mai 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296286": { "value": "

1.4Base de pr\u00e9paration des \u00e9tats financiers consolid\u00e9s

\n

\"image\"

\n

En application du r\u00e8glement europ\u00e9en 1606/2002 du 19 juillet 2002, les comptes consolid\u00e9s d\u2019Edenred au titre de l\u2019exercice 2024 sont \u00e9tablis conform\u00e9ment aux normes comptables internationales IFRS, telles qu\u2019adopt\u00e9es par l\u2019Union europ\u00e9enne au 31 d\u00e9cembre 2024. Ces comptes pr\u00e9sentent en donn\u00e9es comparatives l\u2019exercice 2023 \u00e9tabli selon les m\u00eames principes et conventions et le m\u00eame r\u00e9f\u00e9rentiel comptable.

\n

Compte tenu de ses performances, de ses flux de tr\u00e9sorerie ainsi que de sa situation nette, le Groupe a retenu l\u2019hypoth\u00e8se de continuit\u00e9 d\u2019exploitation dans la pr\u00e9paration de ses \u00e9tats financiers consolid\u00e9s.

\n

Les \u00e9tats financiers du Groupe sont pr\u00e9sent\u00e9s en millions d\u2019euros, sans d\u00e9cimales. Les arrondis peuvent dans certains cas, conduire \u00e0 des \u00e9carts non mat\u00e9riels au niveau des totaux figurant dans les tableaux.

\n

Les r\u00e8gles et m\u00e9thodes comptables utilis\u00e9es par le Groupe dans les comptes consolid\u00e9s au 31 d\u00e9cembre 2024 sont identiques \u00e0 celles appliqu\u00e9es dans les comptes consolid\u00e9s au 31 d\u00e9cembre 2023, \u00e0 l\u2019exception des normes, amendements de normes et interpr\u00e9tations entr\u00e9s en vigueur le 1er janvier 2024.

\n

1.4.1Normes, amendements de normes et interpr\u00e9tations d\u2019application obligatoire \u00e0 compter du 1er janvier 2024

\n

De nouveaux textes ou amendements tels qu\u2019adopt\u00e9s par l\u2019Union europ\u00e9enne sont entr\u00e9s en vigueur et ont \u00e9t\u00e9 appliqu\u00e9s par le Groupe \u00e0 compter du 1er janvier 2024 :

\n

\u2022amendements \u00e0 IFRS 16 \u00ab Obligation locative d\u00e9coulant d\u2019une cession-bail \u00bb ;

\n

\u2022amendements \u00e0 IAS 1 \u00ab Classement des passifs en tant que passifs courants et non courants \u00bb et \u00ab Passifs non courants avec des clauses restrictives \u00bb ;

\n

\u2022amendements \u00e0 IAS 7 et \u00e0 IFRS 7 \u00ab Accords de financement de fournisseurs \u00bb.

\n

L\u2019application de ces textes a \u00e9t\u00e9 sans effets significatifs sur les p\u00e9riodes pr\u00e9sent\u00e9es.

\n

1.4.2Normes, amendements de normes et interpr\u00e9tations non applicables au 31 d\u00e9cembre 2024

\n

Les normes, amendements de normes et interpr\u00e9tations publi\u00e9s et non encore en vigueur au 31 d\u00e9cembre 2024 sont list\u00e9s ci-dessous :

\n

\u2022amendements \u00e0 IAS 21 \u00ab Absence de convertibilit\u00e9 \u00bb. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2025 ;

\n

\u2022amendements \u00e0 IFRS 9 et IFRS 7 \u00ab Classement et \u00e9valuation des instruments financiers \u00bb. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2026 ;

\n

\u2022amendements li\u00e9s aux am\u00e9liorations annuelles des normes IFRS \u2013 volume 11. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2026 ;

\n

\u2022IFRS 18 \u00ab Pr\u00e9sentation des \u00e9tats financiers et informations \u00e0 fournir \u00bb. \u00c0 la date de cl\u00f4ture, cette norme n\u2019a pas encore \u00e9t\u00e9 adopt\u00e9e par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2027 ;

\n

\u2022IFRS 19 \u00ab Filiales n\u2019ayant pas d\u2019obligation d\u2019information du public : informations \u00e0 fournir \u00bb. \u00c0 la date de cl\u00f4ture, cette norme n\u2019a pas \u00e9t\u00e9 adopt\u00e9e par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2027.

\n

Le Groupe n\u2019a appliqu\u00e9 par anticipation aucune de ces normes ou amendements d\u2019applications obligatoires \u00e0 compter d\u2019un exercice post\u00e9rieur au 31 d\u00e9cembre 2024.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296287": { "value": "

En application du r\u00e8glement europ\u00e9en 1606/2002 du 19 juillet 2002, les comptes consolid\u00e9s d\u2019Edenred au titre de l\u2019exercice 2024 sont \u00e9tablis conform\u00e9ment aux normes comptables internationales IFRS, telles qu\u2019adopt\u00e9es par l\u2019Union europ\u00e9enne au 31 d\u00e9cembre 2024. Ces comptes pr\u00e9sentent en donn\u00e9es comparatives l\u2019exercice 2023 \u00e9tabli selon les m\u00eames principes et conventions et le m\u00eame r\u00e9f\u00e9rentiel comptable.

\n

Compte tenu de ses performances, de ses flux de tr\u00e9sorerie ainsi que de sa situation nette, le Groupe a retenu l\u2019hypoth\u00e8se de continuit\u00e9 d\u2019exploitation dans la pr\u00e9paration de ses \u00e9tats financiers consolid\u00e9s.

", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296289_add_hierarchy": { "value": "

1.4.1Normes, amendements de normes et interpr\u00e9tations d\u2019application obligatoire \u00e0 compter du 1er janvier 2024

\n

De nouveaux textes ou amendements tels qu\u2019adopt\u00e9s par l\u2019Union europ\u00e9enne sont entr\u00e9s en vigueur et ont \u00e9t\u00e9 appliqu\u00e9s par le Groupe \u00e0 compter du 1er janvier 2024 :

\n

\u2022amendements \u00e0 IFRS 16 \u00ab Obligation locative d\u00e9coulant d\u2019une cession-bail \u00bb ;

\n

\u2022amendements \u00e0 IAS 1 \u00ab Classement des passifs en tant que passifs courants et non courants \u00bb et \u00ab Passifs non courants avec des clauses restrictives \u00bb ;

\n

\u2022amendements \u00e0 IAS 7 et \u00e0 IFRS 7 \u00ab Accords de financement de fournisseurs \u00bb.

\n

L\u2019application de ces textes a \u00e9t\u00e9 sans effets significatifs sur les p\u00e9riodes pr\u00e9sent\u00e9es.

\n

1.4.2Normes, amendements de normes et interpr\u00e9tations non applicables au 31 d\u00e9cembre 2024

\n

Les normes, amendements de normes et interpr\u00e9tations publi\u00e9s et non encore en vigueur au 31 d\u00e9cembre 2024 sont list\u00e9s ci-dessous :

\n

\u2022amendements \u00e0 IAS 21 \u00ab Absence de convertibilit\u00e9 \u00bb. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2025 ;

\n

\u2022amendements \u00e0 IFRS 9 et IFRS 7 \u00ab Classement et \u00e9valuation des instruments financiers \u00bb. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2026 ;

\n

\u2022amendements li\u00e9s aux am\u00e9liorations annuelles des normes IFRS \u2013 volume 11. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2026 ;

\n

\u2022IFRS 18 \u00ab Pr\u00e9sentation des \u00e9tats financiers et informations \u00e0 fournir \u00bb. \u00c0 la date de cl\u00f4ture, cette norme n\u2019a pas encore \u00e9t\u00e9 adopt\u00e9e par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2027 ;

\n

\u2022IFRS 19 \u00ab Filiales n\u2019ayant pas d\u2019obligation d\u2019information du public : informations \u00e0 fournir \u00bb. \u00c0 la date de cl\u00f4ture, cette norme n\u2019a pas \u00e9t\u00e9 adopt\u00e9e par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2027.

\n

Le Groupe n\u2019a appliqu\u00e9 par anticipation aucune de ces normes ou amendements d\u2019applications obligatoires \u00e0 compter d\u2019un exercice post\u00e9rieur au 31 d\u00e9cembre 2024.

\n

NOTE 13\u00c9v\u00e9nements post\u00e9rieurs \u00e0 la cl\u00f4ture

\n

N\u00e9ant.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296288": { "value": "

1.4.1Normes, amendements de normes et interpr\u00e9tations d\u2019application obligatoire \u00e0 compter du 1er janvier 2024

\n

De nouveaux textes ou amendements tels qu\u2019adopt\u00e9s par l\u2019Union europ\u00e9enne sont entr\u00e9s en vigueur et ont \u00e9t\u00e9 appliqu\u00e9s par le Groupe \u00e0 compter du 1er janvier 2024 :

\n

\u2022amendements \u00e0 IFRS 16 \u00ab Obligation locative d\u00e9coulant d\u2019une cession-bail \u00bb ;

\n

\u2022amendements \u00e0 IAS 1 \u00ab Classement des passifs en tant que passifs courants et non courants \u00bb et \u00ab Passifs non courants avec des clauses restrictives \u00bb ;

\n

\u2022amendements \u00e0 IAS 7 et \u00e0 IFRS 7 \u00ab Accords de financement de fournisseurs \u00bb.

\n

L\u2019application de ces textes a \u00e9t\u00e9 sans effets significatifs sur les p\u00e9riodes pr\u00e9sent\u00e9es.

\n

1.4.2Normes, amendements de normes et interpr\u00e9tations non applicables au 31 d\u00e9cembre 2024

\n

Les normes, amendements de normes et interpr\u00e9tations publi\u00e9s et non encore en vigueur au 31 d\u00e9cembre 2024 sont list\u00e9s ci-dessous :

\n

\u2022amendements \u00e0 IAS 21 \u00ab Absence de convertibilit\u00e9 \u00bb. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2025 ;

\n

\u2022amendements \u00e0 IFRS 9 et IFRS 7 \u00ab Classement et \u00e9valuation des instruments financiers \u00bb. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2026 ;

\n

\u2022amendements li\u00e9s aux am\u00e9liorations annuelles des normes IFRS \u2013 volume 11. \u00c0 la date de cl\u00f4ture, ces amendements n\u2019ont pas encore \u00e9t\u00e9 adopt\u00e9s par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2026 ;

\n

\u2022IFRS 18 \u00ab Pr\u00e9sentation des \u00e9tats financiers et informations \u00e0 fournir \u00bb. \u00c0 la date de cl\u00f4ture, cette norme n\u2019a pas encore \u00e9t\u00e9 adopt\u00e9e par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2027 ;

\n

\u2022IFRS 19 \u00ab Filiales n\u2019ayant pas d\u2019obligation d\u2019information du public : informations \u00e0 fournir \u00bb. \u00c0 la date de cl\u00f4ture, cette norme n\u2019a pas \u00e9t\u00e9 adopt\u00e9e par l\u2019Union europ\u00e9enne. La date effective d\u2019application selon l\u2019IASB est le 1er janvier 2027.

\n

Le Groupe n\u2019a appliqu\u00e9 par anticipation aucune de ces normes ou amendements d\u2019applications obligatoires \u00e0 compter d\u2019un exercice post\u00e9rieur au 31 d\u00e9cembre 2024.

\n

NOTE 13\u00c9v\u00e9nements post\u00e9rieurs \u00e0 la cl\u00f4ture

\n

N\u00e9ant.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296290": { "value": "

1.5Monnaie de pr\u00e9sentation et monnaies \u00e9trang\u00e8res

\n

\"image\"

\n

Conform\u00e9ment \u00e0 IAS 21 \u00ab Effets des variations des cours des monnaies \u00e9trang\u00e8res \u00bb et pour les besoins de la consolidation, les postes de bilan exprim\u00e9s dans une monnaie fonctionnelle diff\u00e9rente de l\u2019euro sont convertis en euros au cours de change en vigueur \u00e0 la date de cl\u00f4ture de la p\u00e9riode. Les comptes de r\u00e9sultat exprim\u00e9s en devises sont convertis au cours moyen de la p\u00e9riode. Les \u00e9carts de conversion en r\u00e9sultant figurent dans les capitaux propres et seront comptabilis\u00e9s au compte de r\u00e9sultat de l\u2019exercice au cours duquel les activit\u00e9s seront c\u00e9d\u00e9es ou liquid\u00e9es.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Code ISO

\n		\n

Monnaie

\n		\n

Pays

\n		\n

2024

\n		\n

2023

\n
\n

Taux cl\u00f4ture au 31/12/2024

\n		\n

Taux moyen

\n		\n

Taux cl\u00f4ture au 31/12/2023

\n		\n

Taux moyen

\n
\n

1 euro =

\n		\n

1 euro =

\n		\n

1 euro =

\n		\n

1 euro =

\n
\n

ARS

\n		\n

Peso

\n		\n

Argentine

\n		\n

1 071,09

\n		\n

1 071,09

\n		\n

893,36

\n		\n

893,36

\n
\n

BRL

\n		\n

Real

\n		\n

Br\u00e9sil

\n		\n

6,43

\n		\n

5,83

\n		\n

5,36

\n		\n

5,40

\n
\n

AED

\n		\n

Dirham

\n		\n

\u00c9mirats arabes unis

\n		\n

3,82

\n		\n

3,97

\n		\n

4,06

\n		\n

3,97

\n
\n

USD

\n		\n

Dollar

\n		\n

\u00c9tats-Unis

\n		\n

1,04

\n		\n

1,08

\n		\n

1,11

\n		\n

1,08

\n
\n

MXN

\n		\n

Peso

\n		\n

Mexique

\n		\n

21,55

\n		\n

19,82

\n		\n

18,72

\n		\n

19,19

\n
\n

CZK

\n		\n

Koruna

\n		\n

R\u00e9publique tch\u00e8que

\n		\n

25,19

\n		\n

25,12

\n		\n

24,72

\n		\n

24,00

\n
\n

RON

\n		\n

Leu

\n		\n

Roumanie

\n		\n

4,97

\n		\n

4,97

\n		\n

4,98

\n		\n

4,95

\n
\n

GBP

\n		\n

Pound

\n		\n

Royaume-Uni

\n		\n

0,83

\n		\n

0,85

\n		\n

0,87

\n		\n

0,87

\n
\n

SEK

\n		\n

Krona

\n		\n

Su\u00e8de

\n		\n

11,46

\n		\n

11,44

\n		\n

11,10

\n		\n

11,47

\n
\n

TWD

\n		\n

Dollar

\n		\n

Ta\u00efwan

\n		\n

34,07

\n		\n

34,74

\n		\n

33,79

\n		\n

33,70

\n
\n

TRY

\n		\n

Lira

\n		\n

Turquie

\n		\n

36,74

\n		\n

36,74

\n		\n

32,65

\n		\n

32,65

\n
\n

VES

\n		\n

Bolivar

\n		\n

Venezuela

\n		\n

53,97

\n		\n

41,55

\n		\n

39,57

\n		\n

39,57

\n
\n

L\u2019impact sur les capitaux propres consolid\u00e9s part du Groupe de la variation des \u00e9carts de conversion est de (62) millions d\u2019euros entre le 31 d\u00e9cembre 2023 et le 31 d\u00e9cembre 2024.

\n

Cette variation s\u2019explique principalement par l\u2019impact de l\u2019hyperinflation (cf. paragraphe ci-dessous) et par les \u00e9carts de conversion sur les devises suivantes :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Code ISO

\n		\n

Monnaie

\n		\n

Pays

\n		\n

2024

\n
\n

BRL

\n		\n

Real

\n		\n

Br\u00e9sil

\n		\n

(114)

\n
\n

USD

\n		\n

Dollar

\n		\n

\u00c9tats-Unis

\n		\n

35

\n
\n

MXN

\n		\n

Peso

\n		\n

Mexique

\n		\n

(38)

\n
\n

GBP

\n		\n

Pound

\n		\n

Royaume-Uni

\n		\n

51

\n
\n

Le solde de (499) millions d\u2019euros de r\u00e9serves de change part du Groupe comprend principalement les r\u00e9serves li\u00e9es au BRL pour (421) millions d\u2019euros, le VES pour (130) millions d\u2019euros, l\u2019ARS pour (46) millions d\u2019euros, le TRY pour (26) millions d\u2019euros, le GBP pour 43 millions d\u2019euros, l\u2019USD pour 59 millions d\u2019euros ainsi que l\u2019impact de l\u2019hyperinflation en Argentine pour 38 millions d\u2019euros et en Turquie pour 20 millions d\u2019euros.

\n

Hyperinflation en Argentine et en Turquie

\n

L\u2019Argentine et la Turquie sont consid\u00e9r\u00e9es comme des pays en hyperinflation depuis respectivement le 1er juillet 2018 et le 1er janvier 2022. Le Groupe applique la norme IAS 29 \u2013 \u00ab Information financi\u00e8re dans les \u00e9conomies hyperinflationnistes \u00bb.

\n

Le Groupe a utilis\u00e9 les taux de conversion du change EUR/ARS de 1 071,09 et EUR/TRY de 36,74. Les \u00e9l\u00e9ments non mon\u00e9taires sont respectivement ajust\u00e9s avec l\u2019indice IPC (indice des prix \u00e0 la consommation) publi\u00e9 par l\u2019INDEC (National Statistical Institute) en Argentine et avec l\u2019indice T\u00dcFE (indice des prix \u00e0 la consommation) en Turquie. Conform\u00e9ment \u00e0 IAS 29, l\u2019impact de la r\u00e9\u00e9valuation des \u00e9l\u00e9ments non mon\u00e9taires du bilan d\u2019ouverture est comptabilis\u00e9 dans l\u2019\u00e9tat du r\u00e9sultat global (OCI).

\n

L\u2019application de l\u2019hyperinflation \u00e0 l\u2019Argentine et \u00e0 la Turquie a un impact de (20) millions d\u2019euros sur le r\u00e9sultat net part du Groupe et de 21 millions d\u2019euros sur les capitaux propres consolid\u00e9s.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296291": { "value": "

Conform\u00e9ment \u00e0 IAS 21 \u00ab Effets des variations des cours des monnaies \u00e9trang\u00e8res \u00bb et pour les besoins de la consolidation, les postes de bilan exprim\u00e9s dans une monnaie fonctionnelle diff\u00e9rente de l\u2019euro sont convertis en euros au cours de change en vigueur \u00e0 la date de cl\u00f4ture de la p\u00e9riode. Les comptes de r\u00e9sultat exprim\u00e9s en devises sont convertis au cours moyen de la p\u00e9riode. Les \u00e9carts de conversion en r\u00e9sultant figurent dans les capitaux propres et seront comptabilis\u00e9s au compte de r\u00e9sultat de l\u2019exercice au cours duquel les activit\u00e9s seront c\u00e9d\u00e9es ou liquid\u00e9es.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296292": { "value": "

Conform\u00e9ment \u00e0 IAS 21 \u00ab Effets des variations des cours des monnaies \u00e9trang\u00e8res \u00bb et pour les besoins de la consolidation, les postes de bilan exprim\u00e9s dans une monnaie fonctionnelle diff\u00e9rente de l\u2019euro sont convertis en euros au cours de change en vigueur \u00e0 la date de cl\u00f4ture de la p\u00e9riode. Les comptes de r\u00e9sultat exprim\u00e9s en devises sont convertis au cours moyen de la p\u00e9riode. Les \u00e9carts de conversion en r\u00e9sultant figurent dans les capitaux propres et seront comptabilis\u00e9s au compte de r\u00e9sultat de l\u2019exercice au cours duquel les activit\u00e9s seront c\u00e9d\u00e9es ou liquid\u00e9es.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296293_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 IAS 21 \u00ab Effets des variations des cours des monnaies \u00e9trang\u00e8res \u00bb et pour les besoins de la consolidation, les postes de bilan exprim\u00e9s dans une monnaie fonctionnelle diff\u00e9rente de l\u2019euro sont convertis en euros au cours de change en vigueur \u00e0 la date de cl\u00f4ture de la p\u00e9riode. Les comptes de r\u00e9sultat exprim\u00e9s en devises sont convertis au cours moyen de la p\u00e9riode. Les \u00e9carts de conversion en r\u00e9sultant figurent dans les capitaux propres et seront comptabilis\u00e9s au compte de r\u00e9sultat de l\u2019exercice au cours duquel les activit\u00e9s seront c\u00e9d\u00e9es ou liquid\u00e9es.

Conform\u00e9ment \u00e0 la norme IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb, le contr\u00f4le d\u2019une entit\u00e9 a \u00e9t\u00e9 conclu suite \u00e0 une \u00e9valuation des crit\u00e8res sp\u00e9cifi\u00e9s par la norme, ne se limitant pas au pourcentage de contr\u00f4le (sup\u00e9rieur \u00e0 50%) ; un investisseur contr\u00f4le une autre entit\u00e9 lorsque ses relations avec l\u2019entit\u00e9 l\u2019exposent ou lui donnent droit \u00e0 un rendement variable et qu\u2019il a la possibilit\u00e9 d\u2019influer sur ce rendement du fait du pouvoir qu\u2019il exerce sur l\u2019entit\u00e9.

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs) acquis. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise. Post\u00e9rieurement \u00e0 leur affectation, l\u2019ensemble des \u00e9carts d\u2019\u00e9valuation suit les r\u00e8gles comptables propres \u00e0 leur nature.

\n

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

\n

Le Groupe comptabilise ses regroupements d\u2019entreprises et ses transactions sans perte de contr\u00f4le relatives aux int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le conform\u00e9ment aux normes IFRS 3 \u00ab Regroupements d\u2019entreprises \u00bb et IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb.

\n

Dans le cadre de certaines acquisitions et/ou regroupements d\u2019entreprise, le Groupe consent r\u00e9guli\u00e8rement aux actionnaires minoritaires des engagements de rachat de leurs participations. Le prix d\u2019exercice de ces options peut \u00eatre fixe ou \u00e9tabli selon une formule de calcul pr\u00e9d\u00e9finie ; en outre, ces options peuvent \u00eatre exerc\u00e9es \u00e0 tout moment ou \u00e0 une date d\u00e9finie. Le Groupe enregistre un passif financier \u00e0 sa valeur actuelle au titre des options de vente accord\u00e9es aux actionnaires minoritaires des entit\u00e9s concern\u00e9es. La variation ult\u00e9rieure de la valeur de l\u2019engagement est comptabilis\u00e9e par ajustement des capitaux propres part du Groupe.

\n

Toute transaction avec des actionnaires minoritaires portant sur des titres de capital \u2013 sans perte de contr\u00f4le \u2013 doit \u00eatre comptabilis\u00e9e au sein des capitaux propres.

NOTE 4Activit\u00e9 op\u00e9rationnelle

\n

4.1Secteurs op\u00e9rationnels

\n

\"image\"

\n

La norme IFRS 8 requiert de pr\u00e9senter l\u2019information financi\u00e8re regroup\u00e9e par \u00ab secteurs op\u00e9rationnels \u00bb. Les secteurs op\u00e9rationnels doivent refl\u00e9ter les regroupements effectu\u00e9s par \u00ab le principal d\u00e9cideur op\u00e9rationnel \u00bb lorsqu\u2019il alloue les ressources et analyse les performances de l\u2019ensemble consolid\u00e9.

\n

Outre les aspects de similarit\u00e9 des caract\u00e9ristiques \u00e9conomiques \u00e0 long terme, la norme IFRS 8 exige \u00e9galement que les 5 autres crit\u00e8res de regroupement suivants soient remplis :

\n

(a)la nature des produits et services ;

\n

(b)la nature des proc\u00e9d\u00e9s de fabrication ;

\n

(c)le type ou la cat\u00e9gorie de clients auxquels sont destin\u00e9s les produits et services ;

\n

(d)les m\u00e9thodes utilis\u00e9es pour distribuer leurs produits ou fournir les services ; et

\n

(e)s\u2019il y a lieu, la nature de l\u2019environnement r\u00e9glementaire, par exemple, la banque, l\u2019assurance ou les services publics.

\n

Conform\u00e9ment \u00e0 la norme IFRS 15, les revenus sont reconnus lors du transfert du contr\u00f4le des biens et services au client. Le Groupe agit quasi exclusivement en tant qu\u2019agent dans le cadre de ses trois principales activit\u00e9s. Seule une commission d\u2019interm\u00e9diaire est reconnue en chiffre d\u2019affaires. Pour les transactions r\u00e9siduelles dans lesquelles le Groupe agit en tant que principal, un revenu \u00e0 hauteur de l\u2019int\u00e9gralit\u00e9 des montants per\u00e7us est comptabilis\u00e9.

\n

En ce sens, le chiffre d\u2019affaires op\u00e9rationnel correspond principalement :

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des entreprises clientes, reconnues lors de l\u2019\u00e9mission des titres aux clients ;

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des commer\u00e7ants partenaires, reconnues lors de la demande de remboursement suite \u00e0 l\u2019utilisation du b\u00e9n\u00e9ficiaire ;

\n

\u2022aux gains r\u00e9alis\u00e9s sur les titres de services non pr\u00e9sent\u00e9s, reconnus en r\u00e9sultat apr\u00e8s la date d\u2019expiration des droits de remboursement ou par m\u00e9thode statistique ;

\n

\u2022aux redevances per\u00e7ues aupr\u00e8s des entreprises clientes au titre de l\u2019utilisation des plateformes du Groupe, reconnues de mani\u00e8re lin\u00e9aire sur les p\u00e9riodes d\u2019utilisation.

Les cr\u00e9ances clients sont \u00e9valu\u00e9es selon la norme IFRS 9, qui requiert de reconna\u00eetre les pertes de cr\u00e9dit attendues d\u00e8s la reconnaissance initiale des cr\u00e9ances commerciales. S\u2019agissant de cr\u00e9ances sans composante financi\u00e8re significative, le Groupe les comptabilise \u00e0 leur prix de transaction et applique le mod\u00e8le alternatif de la norme qui consiste \u00e0 provisionner les pertes de cr\u00e9dit attendues sur la dur\u00e9e de vie de ces cr\u00e9ances.

Les stocks, conform\u00e9ment \u00e0 la norme IAS 2 \u00ab Stocks \u00bb, sont \u00e9valu\u00e9s au plus faible de leur co\u00fbt de revient et de leur valeur nette de r\u00e9alisation. Les stocks sont valoris\u00e9s au prix moyen pond\u00e9r\u00e9.

5.1Goodwill

\n

\"image\"

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs \u00e9ventuels) acquis et \u00e0 l\u2019allocation du prix d\u2019acquisition. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise.

\n

Goodwill

\n

L\u2019\u00e9cart r\u00e9siduel \u00e9ventuel correspondant \u00e0 l\u2019exc\u00e9dent du co\u00fbt d\u2019acquisition du Groupe sur la juste valeur des actifs et des passifs identifiables de l\u2019entit\u00e9 acquise \u00e0 la date d\u2019acquisition est inscrit \u00e0 l\u2019actif du bilan sous la rubrique \u00ab Goodwill \u00bb. Les goodwills sont g\u00e9n\u00e9ralement repr\u00e9sentatifs de la pr\u00e9sence de synergies et d\u2019autres avantages attendus r\u00e9sultant du rachat des entit\u00e9s acquises et qui n\u2019ont pas \u00e9t\u00e9 reconnus comme des actifs s\u00e9par\u00e9s en IFRS.

\n

Conform\u00e9ment aux dispositions de la norme IFRS 3 r\u00e9vis\u00e9e \u00ab Regroupement d\u2019entreprises \u00bb, le Groupe est amen\u00e9 \u00e0 choisir, pour chaque prise de contr\u00f4le partielle, de comptabiliser le goodwill soit sur une base de 100% soit sur la base du pourcentage d\u2019int\u00e9r\u00eat acquis (sans modification ult\u00e9rieure en cas de rachat compl\u00e9mentaire de participations ne donnant pas le contr\u00f4le). Dans le cadre d\u2019une comptabilisation du goodwill sur une base de 100%, un goodwill attribuable aux minoritaires est alors comptabilis\u00e9.

\n

Le goodwill provenant de l\u2019investissement dans une entreprise dans laquelle le Groupe exerce une influence notable, est inclus dans la valeur comptable de celle-ci.

\n

Le goodwill provenant de l\u2019acquisition de filiales est pr\u00e9sent\u00e9 s\u00e9par\u00e9ment au bilan.

\n

Conform\u00e9ment \u00e0 IAS 36, les goodwills font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur et au minimum une fois par an (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb). En cas de perte de valeur, la d\u00e9pr\u00e9ciation constat\u00e9e au compte de r\u00e9sultat est irr\u00e9versible.

\n

Conform\u00e9ment \u00e0 la norme IAS 38 \u00ab Immobilisations incorporelles \u00bb, les immobilisations incorporelles acquises figurent au bilan \u00e0 leur co\u00fbt d\u2019acquisition diminu\u00e9 du cumul des amortissements et des pertes de valeur.

\n

Les d\u00e9penses encourues au titre des projets internes sont distingu\u00e9es selon qu\u2019elles sont encourues lors de la phase de recherche ou lors de la phase de d\u00e9veloppement. Cette distinction est essentielle car elle conditionne leur traitement comptable.

\n

Les d\u00e9penses encourues lors de la phase de recherche d\u2019un projet interne ne sont pas immobilis\u00e9es et sont comptabilis\u00e9es en charges de l\u2019exercice au cours duquel elles sont encourues.

\n

Les d\u00e9penses encourues lors de la phase de d\u00e9veloppement d\u2019un projet interne sont analys\u00e9es afin de d\u00e9terminer leur caract\u00e8re capitalisable. Si les six crit\u00e8res d\u00e9finis par IAS 38 sont remplis simultan\u00e9ment, alors les d\u00e9penses sont capitalis\u00e9es et amorties, selon la dur\u00e9e de la classe d\u2019immobilisation auxquelles elles sont rattach\u00e9es. \u00c0 d\u00e9faut, ces d\u00e9penses constituent des charges enregistr\u00e9es au cours de l\u2019exercice auquel elles se rapportent.

\n

Pour rappel, les six crit\u00e8res d\u2019IAS 38 \u00e0 r\u00e9unir afin qu\u2019une capitalisation de charges soit possible sont les suivants :

\n

\u2022la faisabilit\u00e9 technique n\u00e9cessaire \u00e0 l\u2019ach\u00e8vement de l\u2019immobilisation incorporelle en vue de sa mise en service ou de sa vente ;

\n

\u2022l\u2019intention d\u2019achever l\u2019immobilisation incorporelle et de l\u2019utiliser ou de la vendre ;

\n

\u2022la capacit\u00e9 \u00e0 utiliser ou \u00e0 vendre l\u2019immobilisation incorporelle ;

\n

\u2022la fa\u00e7on dont l\u2019immobilisation incorporelle g\u00e9n\u00e9rera des avantages \u00e9conomiques futurs probables ;

\n

\u2022la disponibilit\u00e9 de ressources techniques, financi\u00e8res et autres, appropri\u00e9es pour achever le d\u00e9veloppement et utiliser ou vendre l\u2019immobilisation incorporelle ; et

\n

\u2022la capacit\u00e9 \u00e0 \u00e9valuer de mani\u00e8re fiable les d\u00e9penses attribuables \u00e0 l\u2019immobilisation incorporelle au cours de son d\u00e9veloppement.

\n

\"image\"

\n

Les marques principales sont consid\u00e9r\u00e9es comme des immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9termin\u00e9e. Ces immobilisations ne sont donc pas amorties et font l\u2019objet d\u2019une revue de leur valorisation lors de la survenance d\u2019\u00e9v\u00e9nements susceptibles de remettre en cause leur valeur et dans tous les cas au minimum une fois par an. Lorsque leur valeur recouvrable fond\u00e9e sur les crit\u00e8res ayant pr\u00e9valu lors de leur acquisition s\u2019av\u00e8re inf\u00e9rieure \u00e0 leur valeur nette comptable, une d\u00e9pr\u00e9ciation est constitu\u00e9e.

\n

Les autres immobilisations incorporelles, qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e de vie d\u00e9finie (logiciels acquis ou g\u00e9n\u00e9r\u00e9s en interne, licences et relations clients) sont amorties selon le mode lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 pr\u00e9vue :

\n

\"image\"

\n

\u2022licences : dur\u00e9e de la licence ;

\n

\u2022relations clients : entre 3 et 22 ans ;

\n

\u2022logiciels : entre 2 et 7 ans.

\n

La valeur des immobilisations incorporelles identifiables comptabilis\u00e9es \u00e0 l\u2019occasion d\u2019un regroupement d\u2019entreprise repose notamment sur des travaux d\u2019experts ind\u00e9pendants, fond\u00e9s sur des crit\u00e8res propres \u00e0 chaque secteur d\u2019activit\u00e9, permettant leur suivi ult\u00e9rieur. Les marques identifiables sont valoris\u00e9es selon une approche multicrit\u00e8re tenant compte \u00e0 la fois de leur notori\u00e9t\u00e9 et de la rentabilit\u00e9 qu\u2019elles g\u00e9n\u00e8rent. Les relations clients sont quant \u00e0 elles \u00e9valu\u00e9es par reconstitution du co\u00fbt de conqu\u00eate de nouveaux clients.

\n

Dans le cadre des contrats de fournisseurs de type SaaS (Software as a Service), les co\u00fbts de personnalisation et de configuration encourus pour le Groupe sont comptabilis\u00e9s en immobilisations incorporelles d\u00e8s lors qu\u2019ils correspondent \u00e0 des d\u00e9veloppements informatiques sp\u00e9cifiques s\u00e9parables et contr\u00f4l\u00e9s par le Groupe, et qu\u2019ils r\u00e9pondent aux crit\u00e8res habituels de capitalisation \u00e9nonc\u00e9s par IAS 38.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 198

\n		\n

2 039

\n
\n

Marques

\n		\n

73

\n		\n

71

\n
\n

Relations clients

\n		\n

1 033

\n		\n

1 030

\n
\n

Licences, logiciels

\n		\n

824

\n		\n

605

\n
\n

Autres immobilisations incorporelles

\n		\n

268

\n		\n

333

\n
\n

Amortissements et pertes de valeur

\n		\n

(934)

\n		\n

(786)

\n
\n

Marques

\n		\n

(15)

\n		\n

(12)

\n
\n

Relations clients

\n		\n

(349)

\n		\n

(300)

\n
\n

Licences, logiciels

\n		\n

(482)

\n		\n

(397)

\n
\n

Autres immobilisations incorporelles

\n		\n

(88)

\n		\n

(77)

\n
\n

Valeurs nettes

\n		\n

1 264

\n		\n

1 253

\n
\n

Les autres immobilisations incorporelles concernent notamment des immobilisations en cours dans le cadre de projets de d\u00e9veloppement de plateformes technologiques.

\n

\"image\"

\n

Tableau de variation des immobilisations incorporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

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Valeurs nettes en d\u00e9but de p\u00e9riode

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1 253

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738

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Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations incorporelles

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27

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457

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Immobilisations g\u00e9n\u00e9r\u00e9es en interne

\n		\n

185

\n		\n

142

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Acquisitions

\n		\n

6

\n		\n

38

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Cessions

\n		\n

-

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-

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Dotations aux amortissements immobilisations incorporelles

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(181)

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(141)

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Pertes de valeur comptabilis\u00e9es en charges

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(3)

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(1)

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Diff\u00e9rence de conversion

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(23)

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20

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Reclassements

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-

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-

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Valeurs nettes en fin de p\u00e9riode

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1 264

\n		\n

1 253

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Conform\u00e9ment \u00e0 la norme IAS 16 \u00ab Immobilisations corporelles \u00bb, les immobilisations corporelles sont inscrites au bilan \u00e0 leur valeur d\u2019acquisition ou \u00e0 leur co\u00fbt de revient moins les amortissements et les pertes de valeur. Les immobilisations corporelles en cours de construction sont comptabilis\u00e9es au co\u00fbt, diminu\u00e9 de toute perte de valeur identifi\u00e9e. L\u2019amortissement de ces actifs commence d\u00e8s leur mise en service.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

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Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

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\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

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\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

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Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

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Valeur recouvrable des immobilisations\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019actifs \u00bb, les goodwills, les immobilisations incorporelles, corporelles et les immeubles de placement font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de perte de valeur, et, au minimum une fois par an, pour les immobilisations \u00e0 dur\u00e9e de vie ind\u00e9finie (cat\u00e9gorie limit\u00e9e aux goodwills et aux marques).

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Reprises des d\u00e9pr\u00e9ciations

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Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019Actifs \u00bb, les d\u00e9pr\u00e9ciations des goodwills sont irr\u00e9versibles. Les d\u00e9pr\u00e9ciations se rattachant aux immobilisations corporelles et aux immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9finie telles que les marques sont, quant \u00e0 elles, r\u00e9versibles d\u00e8s lors qu\u2019il y a un changement dans les estimations utilis\u00e9es pour d\u00e9terminer la valeur recouvrable de l\u2019UGT.

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Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie

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Les tests de d\u00e9pr\u00e9ciation sont r\u00e9alis\u00e9s au niveau d\u2019Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie (UGT) ou groupes d\u2019UGT.

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Une UGT est le plus petit groupe d\u2019actifs g\u00e9n\u00e9rant des flux de tr\u00e9sorerie de mani\u00e8re autonome et correspond au niveau auquel le Groupe organise ses activit\u00e9s et analyse ses r\u00e9sultats dans son reporting interne. Tous les actifs sont allou\u00e9s \u00e0 des UGT. Lorsqu\u2019il n\u2019est pas possible d\u2019affecter le goodwill sur une base non arbitraire \u00e0 des UGT donn\u00e9es, le goodwill peut \u00eatre allou\u00e9 \u00e0 un groupe d\u2019UGT ne d\u00e9passant pas le niveau du secteur op\u00e9rationnel, tel que d\u00e9fini en Note 4 \u00ab Activit\u00e9 Op\u00e9rationnelle \u00bb.

Un actif financier tel que d\u00e9fini par la norme IFRS 9 est un droit contractuel \u00e0 un avantage \u00e9conomique qui se traduira in fine par la r\u00e9ception d\u2019un flux de tr\u00e9sorerie ou d\u2019un instrument de capitaux propres. Lors de sa premi\u00e8re comptabilisation au bilan, un actif financier est \u00e9valu\u00e9 \u00e0 sa juste valeur major\u00e9e des co\u00fbts de transaction directement imputables \u00e0 l\u2019acquisition de cet actif. Cette juste valeur initiale correspond au prix d\u2019acquisition de l\u2019instrument.

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L\u2019\u00e9valuation et la comptabilisation des actifs et des passifs financiers sont d\u00e9finies par la norme IFRS 9 \u00ab Instruments financiers \u00bb.

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Les actifs et les passifs financiers sont comptabilis\u00e9s dans le bilan du Groupe lorsque et seulement lorsque ce dernier devient une partie selon les dispositions contractuelles de l\u2019instrument.

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Les actifs financiers sont class\u00e9s selon les cat\u00e9gories d\u00e9finies par la norme IFRS 9 :

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\u2022Au co\u00fbt amorti : une des conditions d\u2019\u00e9ligibilit\u00e9 d\u2019un instrument de dette \u00e0 la comptabilisation au co\u00fbt amorti est que ses termes contractuels ne donnent droit qu\u2019au paiement du principal, qui correspond \u00e0 la juste valeur de l\u2019actif financier lors de sa comptabilisation initiale et des int\u00e9r\u00eats, crit\u00e8re dit du \u00ab pr\u00eat basique \u00bb (SPPI : \u00ab solely payments of principal and interest \u00bb). Cette cat\u00e9gorie comprend principalement :

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1.les d\u00e9p\u00f4ts \u00e0 terme et les pr\u00eats \u00e0 des soci\u00e9t\u00e9s non consolid\u00e9es. Lors de leur comptabilisation initiale, ces pr\u00eats et cr\u00e9ances sont comptabilis\u00e9s \u00e0 leur juste valeur ;

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2.les obligations et les titres de cr\u00e9ances n\u00e9gociables dont la particularit\u00e9 est d\u2019\u00eatre d\u00e9tenus jusqu\u2019\u00e0 l\u2019\u00e9ch\u00e9ance. Lors de leur comptabilisation initiale, les actifs sont consid\u00e9r\u00e9s comme d\u00e9tenus jusqu\u2019\u00e0 \u00e9ch\u00e9ance et comptabilis\u00e9s \u00e0 leur juste valeur.

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\u00c0 chaque cl\u00f4ture, ces actifs sont enregistr\u00e9s au co\u00fbt amorti. Ils font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation en date d\u2019arr\u00eat\u00e9 s\u2019il existe une indication objective de d\u00e9pr\u00e9ciation. La d\u00e9pr\u00e9ciation correspondant \u00e0 la diff\u00e9rence entre la valeur nette comptable et la valeur recouvrable (actualisation des flux de tr\u00e9sorerie attendus au taux d\u2019int\u00e9r\u00eat effectif d\u2019origine) est comptabilis\u00e9e au r\u00e9sultat. Elle est r\u00e9versible si la valeur recouvrable est amen\u00e9e \u00e0 augmenter ult\u00e9rieurement. Pour ces deux cat\u00e9gories, la comptabilisation au co\u00fbt amorti est \u00e9quivalente \u00e0 la comptabilisation au prix d\u2019acquisition, la mise en place de ces placements ne faisant pas l\u2019objet de frais ou de co\u00fbts significatifs.

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\u2022\u00c0 la juste valeur par r\u00e9sultat : les parts de SICAV et de fonds commun de placement sont comptabilis\u00e9es dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Ces actifs sont comptabilis\u00e9s au bilan \u00e0 leur juste valeur, les variations de juste valeur \u00e9tant enregistr\u00e9es en compte de r\u00e9sultat.

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\u2022\u00c0 la juste valeur en contrepartie des autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI) : les instruments financiers d\u00e9riv\u00e9s actifs \u00e9ligibles \u00e0 la comptabilit\u00e9 de couverture sont comptabilis\u00e9s \u00e0 leur juste valeur, et les variations sont enregistr\u00e9es en autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI).

6.3Tr\u00e9sorerie et autres placements de tr\u00e9sorerie

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Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie

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Le poste \u00ab Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie \u00bb comprend les disponibilit\u00e9s bancaires ainsi que les placements \u00e0 court terme dans des instruments mon\u00e9taires. Pour \u00eatre class\u00e9s dans le poste \u00ab \u00c9quivalents de tr\u00e9sorerie \u00bb, les placements doivent respecter les crit\u00e8res de la norme IAS 7. Ces placements correspondent essentiellement \u00e0 des d\u00e9p\u00f4ts \u00e0 terme bancaires et \u00e0 des comptes bancaires r\u00e9mun\u00e9r\u00e9s sans risque en capital. Ils ont une \u00e9ch\u00e9ance inf\u00e9rieure ou \u00e9gale \u00e0 trois mois lors de leur souscription et sont convertibles \u00e0 tout moment en un montant connu de tr\u00e9sorerie et sont soumis \u00e0 un risque n\u00e9gligeable de changement de valeur.

6.4Dettes financi\u00e8res et autres passifs financiers

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Dettes financi\u00e8res

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Les emprunts non bancaires (obligataires, placement priv\u00e9 format Schuldschein, etc.) et les emprunts bancaires sous forme d\u2019emprunt, de tirages de lignes de cr\u00e9dit et d\u00e9couverts bancaires portant int\u00e9r\u00eats sont enregistr\u00e9s pour les montants re\u00e7us, nets des co\u00fbts directs d\u2019\u00e9mission.

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Les dettes financi\u00e8res sont comptabilis\u00e9es au co\u00fbt amorti \u00e0 leurs mises en place et le cas \u00e9ch\u00e9ant \u00e0 la juste valeur pour les quotes-parts de dettes sous-jacentes adoss\u00e9es \u00e0 des instruments de couverture. Le co\u00fbt amorti utilise la m\u00e9thode du taux effectif d\u2019int\u00e9r\u00eat incluant les diff\u00e9rents frais d\u2019\u00e9mission ainsi que les \u00e9ventuelles primes de remboursement et d\u2019\u00e9mission.

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6.6Instruments financiers et gestion des risques de march\u00e9

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Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

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En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

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La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

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\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

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\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

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Instruments financiers qualifi\u00e9s de couverture

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Lorsque les instruments financiers d\u00e9riv\u00e9s sont qualifi\u00e9s d\u2019instruments de couverture, leur traitement varie selon qu\u2019ils sont qualifi\u00e9s :

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\u2022de couverture de juste valeur d\u2019un actif ou d\u2019un passif ou d\u2019un engagement ferme non comptabilis\u00e9 ; ou

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\u2022de couverture de flux de tr\u00e9sorerie.

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Couverture de juste valeur

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Couverture de flux de tr\u00e9sorerie

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Une couverture de juste valeur permet de couvrir l\u2019exposition au risque de variation de juste valeur d\u2019un passif financier ou d\u2019un engagement ferme non comptabilis\u00e9.

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La variation de juste valeur de l\u2019instrument de couverture est enregistr\u00e9e en r\u00e9sultat de la p\u00e9riode, sym\u00e9triquement \u00e0 la variation de l\u2019\u00e9l\u00e9ment couvert. Ces deux r\u00e9\u00e9valuations se compensent au sein des m\u00eames rubriques du compte de r\u00e9sultat, au montant pr\u00e8s de la \u00ab part inefficace \u00bb de la couverture.

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Une couverture de flux de tr\u00e9sorerie permet de couvrir les variations de valeur des flux futurs de tr\u00e9sorerie attach\u00e9e \u00e0 des actifs ou passifs existants ou \u00e0 une transaction pr\u00e9vue hautement probable.

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La variation de juste valeur de l\u2019instrument financier d\u00e9riv\u00e9 est comptabilis\u00e9e en capitaux propres pour la \u00ab part efficace \u00bb de la couverture et en r\u00e9sultat de la p\u00e9riode pour la \u00ab part inefficace \u00bb.

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Les montants accumul\u00e9s dans les capitaux propres sont repris en r\u00e9sultat sur la p\u00e9riode pendant laquelle l\u2019\u00e9l\u00e9ment couvert affecte le r\u00e9sultat.

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Dans le cadre de relations de couverture de flux de tr\u00e9sorerie, de la cession ou de l\u2019\u00e9ch\u00e9ance d\u2019un instrument de couverture, ou d\u00e8s lors qu\u2019un instrument de couverture ne remplit plus les crit\u00e8res requis pour b\u00e9n\u00e9ficier de la comptabilit\u00e9 de couverture, le montant accumul\u00e9 dans les capitaux propres \u00e0 cette date demeure dans les capitaux propres jusqu\u2019\u00e0 la date \u00e0 laquelle la transaction pr\u00e9vue est finalement comptabilis\u00e9e en r\u00e9sultat.

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Lorsqu\u2019il s\u2019av\u00e8re qu\u2019une transaction pr\u00e9vue ne se produira pas, le montant des gains et pertes accumul\u00e9s dans les capitaux propres est imm\u00e9diatement comptabilis\u00e9 en r\u00e9sultat.

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Autres instruments d\u00e9riv\u00e9s

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Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

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Conform\u00e9ment \u00e0 la norme IFRS 13 \u00ab \u00c9valuation de la juste valeur \u00bb, les actifs \u00e9valu\u00e9s \u00e0 la juste valeur sont class\u00e9s selon une hi\u00e9rarchie \u00e0 trois niveaux. Le classement des actifs d\u00e9pend ainsi des donn\u00e9es utilis\u00e9es pour r\u00e9aliser l\u2019\u00e9valuation :

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\u2022niveau 1 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des prix cot\u00e9s sur des march\u00e9s actifs pour des actifs et des passifs identiques, sans aucun ajustement ;

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\u2022niveau 2 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es observables, soit directement (\u00e0 savoir des prix), soit indirectement (\u00e0 savoir des donn\u00e9es d\u00e9riv\u00e9es de prix) mais autres que des prix cot\u00e9s vis\u00e9s au niveau 1 ;

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\u2022niveau 3 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es relatives \u00e0 l\u2019actif ou au passif qui ne sont pas bas\u00e9es sur des donn\u00e9es observables de march\u00e9.

7.1Imp\u00f4t sur les b\u00e9n\u00e9fices

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L\u2019imp\u00f4t sur les b\u00e9n\u00e9fices correspond au cumul des imp\u00f4ts exigibles et des imp\u00f4ts diff\u00e9r\u00e9s des diff\u00e9rentes soci\u00e9t\u00e9s du Groupe.

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Conform\u00e9ment \u00e0 la norme IAS 12 \u00ab Imp\u00f4ts sur le r\u00e9sultat \u00bb, les diff\u00e9rences temporelles entre les valeurs comptables des actifs et des passifs et leurs bases fiscales donnent lieu \u00e0 la constatation d\u2019un imp\u00f4t diff\u00e9r\u00e9 selon la m\u00e9thode du report variable en utilisant les derniers taux d\u2019imposition adopt\u00e9s ou quasi-adopt\u00e9s. Les effets dus aux changements des taux d\u2019imp\u00f4t s\u2019inscrivent en compte de r\u00e9sultat de l\u2019exercice au cours duquel le changement de taux est adopt\u00e9.

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7.2Imp\u00f4ts diff\u00e9r\u00e9s

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Des imp\u00f4ts diff\u00e9r\u00e9s sont comptabilis\u00e9s pour toutes les diff\u00e9rences temporelles sauf si l\u2019imp\u00f4t diff\u00e9r\u00e9 est g\u00e9n\u00e9r\u00e9 par un goodwill non d\u00e9ductible fiscalement ou par la comptabilisation initiale d\u2019un actif ou d\u2019un passif qui n\u2019est pas un regroupement d\u2019entreprises et n\u2019affecte ni le b\u00e9n\u00e9fice comptable ni le b\u00e9n\u00e9fice imposable \u00e0 la date de transaction.

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Un passif d\u2019imp\u00f4t diff\u00e9r\u00e9 est comptabilis\u00e9 pour toutes les diff\u00e9rences temporelles imposables li\u00e9es \u00e0 des participations dans les filiales, entreprises sous influence notable ou entreprises conjointes sauf si :

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\u2022la date \u00e0 laquelle s\u2019inversera la diff\u00e9rence temporelle peut \u00eatre contr\u00f4l\u00e9e ; et

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\u2022s\u2019il est probable qu\u2019elle ne s\u2019inversera pas dans un avenir pr\u00e9visible.

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Il n\u2019est constat\u00e9 d\u2019imp\u00f4t diff\u00e9r\u00e9 actif sur les d\u00e9ficits reportables et amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s que dans la mesure o\u00f9 leur r\u00e9cup\u00e9ration sur une dur\u00e9e raisonnable appara\u00eet probable. Les perspectives de r\u00e9cup\u00e9ration des imp\u00f4ts diff\u00e9r\u00e9s actifs sont revues p\u00e9riodiquement par entit\u00e9 fiscale et peuvent, le cas \u00e9ch\u00e9ant, conduire \u00e0 ne plus reconna\u00eetre des imp\u00f4ts diff\u00e9r\u00e9s actifs ant\u00e9rieurement constat\u00e9s. Ces perspectives de r\u00e9cup\u00e9ration sont analys\u00e9es sur la base d\u2019un plan fiscal indiquant le niveau de revenu imposable projet\u00e9. Le revenu imposable pris en compte \u00e0 ce stade est celui obtenu sur une p\u00e9riode de 5 ans. Les hypoth\u00e8ses incluses dans le plan fiscal sont coh\u00e9rentes avec celles incluses dans les budgets et plan \u00e0 moyen terme pr\u00e9par\u00e9s par les entit\u00e9s du Groupe et approuv\u00e9s par la Direction g\u00e9n\u00e9rale.

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La charge d\u2019imp\u00f4t diff\u00e9r\u00e9 est constat\u00e9e au compte de r\u00e9sultat sauf si elle concerne des \u00e9l\u00e9ments qui ont \u00e9t\u00e9 comptabilis\u00e9s directement en capitaux propres. Dans ce cas, elle est \u00e9galement comptabilis\u00e9e en capitaux propres. Les ajustements des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus de soci\u00e9t\u00e9s acquises dans le cadre d\u2019un regroupement d\u2019entreprises sont comptabilis\u00e9s en r\u00e9sultat sans ajustement correspondant du goodwill post\u00e9rieurement \u00e0 la p\u00e9riode d\u2019allocation d\u2019un an suivant l\u2019acquisition.

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Conform\u00e9ment \u00e0 la norme IAS 12, les imp\u00f4ts diff\u00e9r\u00e9s ne sont pas actualis\u00e9s.

\n

Les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s se compensent et selon des \u00e9ch\u00e9ances identiques si et seulement si :

\n

\u2022Edenred a un droit juridiquement ex\u00e9cutoire de compenser les actifs et passifs d\u2019imp\u00f4ts exigibles ; et

\n

\u2022les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s concernent des imp\u00f4ts sur le r\u00e9sultat pr\u00e9lev\u00e9 par la m\u00eame autorit\u00e9 fiscale.

\n

8.2R\u00e9sultat par action

\n

\"image\"

\n

R\u00e9sultat de base par action

\n

Le r\u00e9sultat de base par action est calcul\u00e9 en divisant le R\u00e9sultat net \u2013 Part du Groupe par le nombre moyen d\u2019actions en circulation au cours de la p\u00e9riode (retrait\u00e9 du nombre d\u2019actions propres d\u00e9tenues sur la p\u00e9riode).

\n

R\u00e9sultat dilu\u00e9 par action

\n

Le r\u00e9sultat dilu\u00e9 par action se base sur un nombre moyen d\u2019actions en circulation ajust\u00e9 du nombre moyen pond\u00e9r\u00e9 d\u2019actions qui r\u00e9sulterait de la lev\u00e9e, durant l\u2019exercice, des options de souscription existantes ou de tout autre instrument dilutif.

\n

Le r\u00e9sultat dilu\u00e9 par action se base sur un nombre moyen d\u2019actions en circulation ajust\u00e9 de l\u2019effet des actions ordinaires potentielles.

\n

Les engagements sont calcul\u00e9s selon la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es, en tenant compte d\u2019hypoth\u00e8ses actuarielles telles que : augmentation des salaires, \u00e2ge de d\u00e9part en retraite, mortalit\u00e9, rotation et taux d\u2019actualisation. Ces hypoth\u00e8ses prennent en consid\u00e9ration les conditions particuli\u00e8res notamment macro\u00e9conomiques des diff\u00e9rents pays dans lesquels le Groupe op\u00e8re.

\n

Afin de d\u00e9terminer le passif au titre des engagements de retraite et assimil\u00e9s, il est \u00e9galement tenu compte des actifs des r\u00e9gimes d\u00e9tenus en couverture qui sont \u00e9valu\u00e9s \u00e0 leur valeur de march\u00e9. Le passif au titre des engagements de retraite comptabilis\u00e9 au bilan correspond \u00e0 la valeur actualis\u00e9e des obligations, apr\u00e8s d\u00e9duction de la juste valeur des actifs d\u00e9tenus en couverture. Un exc\u00e9dent d\u2019actifs n\u2019est comptabilis\u00e9 au bilan que dans la mesure o\u00f9 il repr\u00e9sente des avantages \u00e9conomiques futurs qui sont effectivement disponibles pour le Groupe, par exemple sous la forme de remboursements du r\u00e9gime ou de diminutions des cotisations futures au r\u00e9gime.

\n

Le passif net d\u00e9termin\u00e9 est constat\u00e9 au bilan dans la rubrique \u00ab Provisions \u00e0 caract\u00e8re non courant \u00bb.

\n

Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, la charge comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel comprend le co\u00fbt des services rendus au cours de l\u2019exercice ou pass\u00e9s.

\n

S\u2019agissant des avantages post\u00e9rieurs \u00e0 l\u2019emploi, les modifications d\u2019hypoth\u00e8ses actuarielles et effets d\u2019exp\u00e9rience donnent lieu \u00e0 des \u00e9carts actuariels qui sont int\u00e9gralement constat\u00e9s en capitaux propres de l\u2019exercice lors de leur survenance.

\n

En revanche, les \u00e9carts actuariels se rapportant aux avantages \u00e0 long terme du personnel en cours d\u2019emploi, en particulier les m\u00e9dailles du travail et les primes de fid\u00e9lit\u00e9, sont comptabilis\u00e9s en r\u00e9sultat financier lors de leur survenance.

Afin de faciliter la lecture des \u00e9tats financiers, la soci\u00e9t\u00e9 utilise la rubrique \u00ab Autres charges et produits \u00bb de fa\u00e7on limitative et la comptabilisation d\u2019\u00e9l\u00e9ments dans cette rubrique ne peut intervenir :

\n

\u2022qu\u2019en lien avec un \u00e9v\u00e9nement majeur survenu pendant la p\u00e9riode comptable ;

\n

\u2022et d\u00e8s lors que la pr\u00e9sentation de ces impacts non distinctement des autres \u00e9l\u00e9ments du r\u00e9sultat fausserait la lecture de la performance de l\u2019entreprise issue de son activit\u00e9 courante.

Conform\u00e9ment \u00e0 la norme IAS 37 \u00ab Provisions, passifs \u00e9ventuels et actifs \u00e9ventuels \u00bb, les provisions sont comptabilis\u00e9es lorsque, \u00e0 la cl\u00f4ture de l\u2019exercice, le Groupe a une obligation \u00e0 l\u2019\u00e9gard d\u2019un tiers qui r\u00e9sulte d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9 et dont il est probable ou certain qu\u2019elle provoquera une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut \u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Ces provisions sont estim\u00e9es selon leur nature en tenant compte des hypoth\u00e8ses les plus probables.

\n

Les provisions pour restructuration sont comptabilis\u00e9es lorsque le Groupe a un plan formalis\u00e9 et d\u00e9taill\u00e9 pour la restructuration qui a \u00e9t\u00e9 notifi\u00e9e aux parties concern\u00e9es.

", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296294": { "value": "Hyperinflation en Argentine et en Turquie\n

L\u2019Argentine et la Turquie sont consid\u00e9r\u00e9es comme des pays en hyperinflation depuis respectivement le 1er juillet 2018 et le 1er janvier 2022. Le Groupe applique la norme IAS 29 \u2013 \u00ab Information financi\u00e8re dans les \u00e9conomies hyperinflationnistes \u00bb.

\n

Le Groupe a utilis\u00e9 les taux de conversion du change EUR/ARS de 1 071,09 et EUR/TRY de 36,74. Les \u00e9l\u00e9ments non mon\u00e9taires sont respectivement ajust\u00e9s avec l\u2019indice IPC (indice des prix \u00e0 la consommation) publi\u00e9 par l\u2019INDEC (National Statistical Institute) en Argentine et avec l\u2019indice T\u00dcFE (indice des prix \u00e0 la consommation) en Turquie. Conform\u00e9ment \u00e0 IAS 29, l\u2019impact de la r\u00e9\u00e9valuation des \u00e9l\u00e9ments non mon\u00e9taires du bilan d\u2019ouverture est comptabilis\u00e9 dans l\u2019\u00e9tat du r\u00e9sultat global (OCI).

\n

L\u2019application de l\u2019hyperinflation \u00e0 l\u2019Argentine et \u00e0 la Turquie a un impact de (20) millions d\u2019euros sur le r\u00e9sultat net part du Groupe et de 21 millions d\u2019euros sur les capitaux propres consolid\u00e9s.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296295": { "value": "

1.6Recours \u00e0 des jugements et estimations

\n

La pr\u00e9paration des \u00e9tats financiers n\u00e9cessite le recours \u00e0 des estimations et hypoth\u00e8ses pour la d\u00e9termination de la valeur des actifs et des passifs, des produits et charges de l\u2019exercice ainsi que pour la prise en compte des al\u00e9as positifs et n\u00e9gatifs existant \u00e0 la date de cl\u00f4ture et sur la base des informations disponibles \u00e0 la date d\u2019\u00e9tablissement des comptes.

\n

En fonction de l\u2019\u00e9volution des hypoth\u00e8ses consid\u00e9r\u00e9es ou de conditions \u00e9conomiques diff\u00e9rentes de celles existantes en date de cl\u00f4ture, les montants qui figureront dans les futurs \u00e9tats financiers du Groupe pourraient diff\u00e9rer significativement des estimations actuelles.

\n

En particulier, le Groupe a eu recours \u00e0 des jugements et estimations pour l\u2019\u00e9valuation de la valeur recouvrable des goodwills et des actifs incorporels (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb) ; pour la valorisation des droits d\u2019utilisation et des dettes de locations, conditionn\u00e9e notamment par la dur\u00e9e estim\u00e9e par la Direction des dur\u00e9es des baux immobiliers (cf. Note 5.3 \u00ab Immobilisations corporelles \u00bb) ; pour l\u2019estimation des pertes de cr\u00e9dit attendues (cf. Note 4.6 \u00ab Variation du besoin en fonds de roulement et des fonds \u00e0 rembourser \u00bb) ; pour l\u2019\u00e9valuation \u00e0 la juste valeur des actifs acquis dans le cadre des regroupement d\u2019entreprises (cf. Note 5.1 \u00ab Goodwill \u00bb) ; pour l\u2019estimation du montant des provisions pour engagements sociaux, dont le calcul repose en partie sur l\u2019utilisation d\u2019hypoth\u00e8ses actuarielles (cf. Note 9.2 \u00ab Provisions pour retraites et avantages \u00e0 long terme \u00bb) ; pour l\u2019\u00e9valuation des provisions pour risques et charges (cf. Note 10.2 \u00ab Provisions \u00bb), ou encore l\u2019\u00e9valuation des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus des d\u00e9ficits fiscaux reportables, au travers des projections de r\u00e9sultats taxables (cf. Note 7.2 \u00ab Imp\u00f4ts diff\u00e9r\u00e9s \u00bb).

\n

Le Groupe a aussi exerc\u00e9 son jugement pour \u00e9valuer et communiquer les impacts sur ses comptes du conflit russo-ukrainien. \u00c0 ce titre, Edenred pr\u00e9cise que le Groupe a d\u00e9finitivement cess\u00e9 ses activit\u00e9s en Russie en mars 2022 conform\u00e9ment aux sanctions impos\u00e9es par l\u2019Union europ\u00e9enne. Ces activit\u00e9s se limitaient \u00e0 la fourniture d\u2019acc\u00e8s \u00e0 un r\u00e9seau de distribution de carburant. En Ukraine, l\u2019activit\u00e9 du Groupe se limite \u00e9galement \u00e0 la fourniture d\u2019un acc\u00e8s \u00e0 un r\u00e9seau de distribution de carburant. Ainsi, l\u2019exposition \u00e9conomique directe d\u2019Edenred li\u00e9e \u00e0 ce conflit est limit\u00e9e.

\n

Appr\u00e9ciation des effets du changement climatique sur les \u00e9tats financiers

\n

Le Groupe a exerc\u00e9 son jugement pour appr\u00e9cier les risques et impacts li\u00e9s aux effets du changement climatique sur ses \u00e9tats financiers. Ainsi, les risques significatifs identifi\u00e9s et leurs impacts sont les suivants.

\n

L\u2019\u00e9volution des soci\u00e9t\u00e9s vers une \u00e9conomie bas carbone et l\u2019impl\u00e9mentation de m\u00e9canismes de taxation carbone \u00e0 des fins de r\u00e9gulations des \u00e9missions, pourraient, \u00e0 terme, avoir un impact sur les activit\u00e9s li\u00e9es \u00e0 la mobilit\u00e9 professionnelle.

\n

Les nouvelles consid\u00e9rations soci\u00e9tales li\u00e9es au changement climatique ainsi que le d\u00e9veloppement du march\u00e9 des v\u00e9hicules \u00e9lectriques font na\u00eetre le risque d\u2019apparition de nouveaux concurrents sp\u00e9cialis\u00e9s dans la recharge de v\u00e9hicules \u00e9lectriques. Les revenus li\u00e9s aux cartes de carburant pourraient \u00e9galement \u00eatre impact\u00e9s par la part croissante des v\u00e9hicules \u00e9lectriques dans les ventes de v\u00e9hicules neufs, les recharges se faisant statistiquement moins souvent en stations de recharge qu\u2019au domicile ou sur le lieu de travail.

\n

Ces consid\u00e9rations sur les solutions de mobilit\u00e9s professionnelles ont \u00e9t\u00e9 prises en compte par le management dans l\u2019\u00e9laboration des hypoth\u00e8ses de croissance et de d\u00e9veloppement utilis\u00e9es dans le cadre des tests de d\u00e9pr\u00e9ciation sur les immobilisations corporelles et incorporelles. Le Groupe n\u2019a pas identifi\u00e9, \u00e0 ce titre, de pertes de valeur sur ses actifs. Les enjeux climatiques mentionn\u00e9s n\u2019ont pas remis en cause les dur\u00e9es de vie des actifs du Groupe et les plans d\u2019amortissement pratiqu\u00e9s ont \u00e9t\u00e9 maintenus.

\n

Par ailleurs, une part croissante des activit\u00e9s du Groupe est bas\u00e9e sur le traitement de transactions informatiques, induisant une d\u00e9pendance aux \u00e9l\u00e9ments qui composent les infrastructures r\u00e9seaux, comme les sources d\u2019\u00e9lectricit\u00e9 utilis\u00e9es, le bon fonctionnement du r\u00e9seau internet ou encore la disponibilit\u00e9 des data centers. La plupart des sc\u00e9narios \u00e9labor\u00e9s par les observateurs sp\u00e9cialis\u00e9s pr\u00e9voient un accroissement de la fr\u00e9quence et l\u2019intensit\u00e9 des \u00e9v\u00e9nements climatiques extr\u00eames pouvant entra\u00eener des inondations ou des coupures d\u2019\u00e9lectricit\u00e9. Pour le Groupe, les interruptions d\u2019activit\u00e9s r\u00e9sultant de ces \u00e9v\u00e9nements climatiques extr\u00eames peuvent engendrer, entre autres, des co\u00fbts de remise en \u00e9tat des bureaux ou installations utilis\u00e9s par Edenred, ainsi que des risques de pertes de chiffre d\u2019affaires.

\n

En outre, dans le cadre des plans d\u2019attribution d\u2019actions sous conditions de performance, en plus de crit\u00e8res \u00e9conomiques, les objectifs fix\u00e9s comprennent trois crit\u00e8res RSE, dont l\u2019un d\u2019entre eux est la r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre.

\n

Enfin, lors des analyses de risques r\u00e9alis\u00e9es par la Direction juridique, le Groupe a conclu qu\u2019il n\u2019est expos\u00e9 \u00e0 aucun risque l\u00e9gal significatif li\u00e9 au changement climatique. Le Groupe n\u2019a ainsi comptabilis\u00e9 aucune provision pour risques et charges \u00e0 ce titre.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296296": { "value": "

La pr\u00e9paration des \u00e9tats financiers n\u00e9cessite le recours \u00e0 des estimations et hypoth\u00e8ses pour la d\u00e9termination de la valeur des actifs et des passifs, des produits et charges de l\u2019exercice ainsi que pour la prise en compte des al\u00e9as positifs et n\u00e9gatifs existant \u00e0 la date de cl\u00f4ture et sur la base des informations disponibles \u00e0 la date d\u2019\u00e9tablissement des comptes.

\n

En fonction de l\u2019\u00e9volution des hypoth\u00e8ses consid\u00e9r\u00e9es ou de conditions \u00e9conomiques diff\u00e9rentes de celles existantes en date de cl\u00f4ture, les montants qui figureront dans les futurs \u00e9tats financiers du Groupe pourraient diff\u00e9rer significativement des estimations actuelles.

\n

En particulier, le Groupe a eu recours \u00e0 des jugements et estimations pour l\u2019\u00e9valuation de la valeur recouvrable des goodwills et des actifs incorporels (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb) ; pour la valorisation des droits d\u2019utilisation et des dettes de locations, conditionn\u00e9e notamment par la dur\u00e9e estim\u00e9e par la Direction des dur\u00e9es des baux immobiliers (cf. Note 5.3 \u00ab Immobilisations corporelles \u00bb) ; pour l\u2019estimation des pertes de cr\u00e9dit attendues (cf. Note 4.6 \u00ab Variation du besoin en fonds de roulement et des fonds \u00e0 rembourser \u00bb) ; pour l\u2019\u00e9valuation \u00e0 la juste valeur des actifs acquis dans le cadre des regroupement d\u2019entreprises (cf. Note 5.1 \u00ab Goodwill \u00bb) ; pour l\u2019estimation du montant des provisions pour engagements sociaux, dont le calcul repose en partie sur l\u2019utilisation d\u2019hypoth\u00e8ses actuarielles (cf. Note 9.2 \u00ab Provisions pour retraites et avantages \u00e0 long terme \u00bb) ; pour l\u2019\u00e9valuation des provisions pour risques et charges (cf. Note 10.2 \u00ab Provisions \u00bb), ou encore l\u2019\u00e9valuation des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus des d\u00e9ficits fiscaux reportables, au travers des projections de r\u00e9sultats taxables (cf. Note 7.2 \u00ab Imp\u00f4ts diff\u00e9r\u00e9s \u00bb).

\n

Le Groupe a aussi exerc\u00e9 son jugement pour \u00e9valuer et communiquer les impacts sur ses comptes du conflit russo-ukrainien. \u00c0 ce titre, Edenred pr\u00e9cise que le Groupe a d\u00e9finitivement cess\u00e9 ses activit\u00e9s en Russie en mars 2022 conform\u00e9ment aux sanctions impos\u00e9es par l\u2019Union europ\u00e9enne. Ces activit\u00e9s se limitaient \u00e0 la fourniture d\u2019acc\u00e8s \u00e0 un r\u00e9seau de distribution de carburant. En Ukraine, l\u2019activit\u00e9 du Groupe se limite \u00e9galement \u00e0 la fourniture d\u2019un acc\u00e8s \u00e0 un r\u00e9seau de distribution de carburant. Ainsi, l\u2019exposition \u00e9conomique directe d\u2019Edenred li\u00e9e \u00e0 ce conflit est limit\u00e9e.

\n

Appr\u00e9ciation des effets du changement climatique sur les \u00e9tats financiers

\n

Le Groupe a exerc\u00e9 son jugement pour appr\u00e9cier les risques et impacts li\u00e9s aux effets du changement climatique sur ses \u00e9tats financiers. Ainsi, les risques significatifs identifi\u00e9s et leurs impacts sont les suivants.

\n

L\u2019\u00e9volution des soci\u00e9t\u00e9s vers une \u00e9conomie bas carbone et l\u2019impl\u00e9mentation de m\u00e9canismes de taxation carbone \u00e0 des fins de r\u00e9gulations des \u00e9missions, pourraient, \u00e0 terme, avoir un impact sur les activit\u00e9s li\u00e9es \u00e0 la mobilit\u00e9 professionnelle.

\n

Les nouvelles consid\u00e9rations soci\u00e9tales li\u00e9es au changement climatique ainsi que le d\u00e9veloppement du march\u00e9 des v\u00e9hicules \u00e9lectriques font na\u00eetre le risque d\u2019apparition de nouveaux concurrents sp\u00e9cialis\u00e9s dans la recharge de v\u00e9hicules \u00e9lectriques. Les revenus li\u00e9s aux cartes de carburant pourraient \u00e9galement \u00eatre impact\u00e9s par la part croissante des v\u00e9hicules \u00e9lectriques dans les ventes de v\u00e9hicules neufs, les recharges se faisant statistiquement moins souvent en stations de recharge qu\u2019au domicile ou sur le lieu de travail.

\n

Ces consid\u00e9rations sur les solutions de mobilit\u00e9s professionnelles ont \u00e9t\u00e9 prises en compte par le management dans l\u2019\u00e9laboration des hypoth\u00e8ses de croissance et de d\u00e9veloppement utilis\u00e9es dans le cadre des tests de d\u00e9pr\u00e9ciation sur les immobilisations corporelles et incorporelles. Le Groupe n\u2019a pas identifi\u00e9, \u00e0 ce titre, de pertes de valeur sur ses actifs. Les enjeux climatiques mentionn\u00e9s n\u2019ont pas remis en cause les dur\u00e9es de vie des actifs du Groupe et les plans d\u2019amortissement pratiqu\u00e9s ont \u00e9t\u00e9 maintenus.

\n

Par ailleurs, une part croissante des activit\u00e9s du Groupe est bas\u00e9e sur le traitement de transactions informatiques, induisant une d\u00e9pendance aux \u00e9l\u00e9ments qui composent les infrastructures r\u00e9seaux, comme les sources d\u2019\u00e9lectricit\u00e9 utilis\u00e9es, le bon fonctionnement du r\u00e9seau internet ou encore la disponibilit\u00e9 des data centers. La plupart des sc\u00e9narios \u00e9labor\u00e9s par les observateurs sp\u00e9cialis\u00e9s pr\u00e9voient un accroissement de la fr\u00e9quence et l\u2019intensit\u00e9 des \u00e9v\u00e9nements climatiques extr\u00eames pouvant entra\u00eener des inondations ou des coupures d\u2019\u00e9lectricit\u00e9. Pour le Groupe, les interruptions d\u2019activit\u00e9s r\u00e9sultant de ces \u00e9v\u00e9nements climatiques extr\u00eames peuvent engendrer, entre autres, des co\u00fbts de remise en \u00e9tat des bureaux ou installations utilis\u00e9s par Edenred, ainsi que des risques de pertes de chiffre d\u2019affaires.

\n

En outre, dans le cadre des plans d\u2019attribution d\u2019actions sous conditions de performance, en plus de crit\u00e8res \u00e9conomiques, les objectifs fix\u00e9s comprennent trois crit\u00e8res RSE, dont l\u2019un d\u2019entre eux est la r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre.

\n

Enfin, lors des analyses de risques r\u00e9alis\u00e9es par la Direction juridique, le Groupe a conclu qu\u2019il n\u2019est expos\u00e9 \u00e0 aucun risque l\u00e9gal significatif li\u00e9 au changement climatique. Le Groupe n\u2019a ainsi comptabilis\u00e9 aucune provision pour risques et charges \u00e0 ce titre.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296297": { "value": "

NOTE 2Acquisitions, d\u00e9veloppements et cessions

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb, le contr\u00f4le d\u2019une entit\u00e9 a \u00e9t\u00e9 conclu suite \u00e0 une \u00e9valuation des crit\u00e8res sp\u00e9cifi\u00e9s par la norme, ne se limitant pas au pourcentage de contr\u00f4le (sup\u00e9rieur \u00e0 50%) ; un investisseur contr\u00f4le une autre entit\u00e9 lorsque ses relations avec l\u2019entit\u00e9 l\u2019exposent ou lui donnent droit \u00e0 un rendement variable et qu\u2019il a la possibilit\u00e9 d\u2019influer sur ce rendement du fait du pouvoir qu\u2019il exerce sur l\u2019entit\u00e9.

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs) acquis. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise. Post\u00e9rieurement \u00e0 leur affectation, l\u2019ensemble des \u00e9carts d\u2019\u00e9valuation suit les r\u00e8gles comptables propres \u00e0 leur nature.

\n

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

\n

Le Groupe comptabilise ses regroupements d\u2019entreprises et ses transactions sans perte de contr\u00f4le relatives aux int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le conform\u00e9ment aux normes IFRS 3 \u00ab Regroupements d\u2019entreprises \u00bb et IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb.

\n

Dans le cadre de certaines acquisitions et/ou regroupements d\u2019entreprise, le Groupe consent r\u00e9guli\u00e8rement aux actionnaires minoritaires des engagements de rachat de leurs participations. Le prix d\u2019exercice de ces options peut \u00eatre fixe ou \u00e9tabli selon une formule de calcul pr\u00e9d\u00e9finie ; en outre, ces options peuvent \u00eatre exerc\u00e9es \u00e0 tout moment ou \u00e0 une date d\u00e9finie. Le Groupe enregistre un passif financier \u00e0 sa valeur actuelle au titre des options de vente accord\u00e9es aux actionnaires minoritaires des entit\u00e9s concern\u00e9es. La variation ult\u00e9rieure de la valeur de l\u2019engagement est comptabilis\u00e9e par ajustement des capitaux propres part du Groupe.

\n

Toute transaction avec des actionnaires minoritaires portant sur des titres de capital \u2013 sans perte de contr\u00f4le \u2013 doit \u00eatre comptabilis\u00e9e au sein des capitaux propres.

\n

Acquisitions, d\u00e9veloppements et cessions 2024

\n

Spirii

\n

Le 30 avril 2024, Edenred a acquis 87,6% de la soci\u00e9t\u00e9 danoise Spirii, plateforme SaaS europ\u00e9enne de recharge des v\u00e9hicules \u00e9lectriques.

\n

L\u2019allocation provisoire du prix d\u2019achat conduit principalement \u00e0 la constatation d\u2019un goodwill de 140 millions d\u2019euros. Edenred a consenti aux minoritaires deux options de vente sur les 12,4% restants.

\n

RB

\n

Edenred a acquis au 1er ao\u00fbt 2024 100% du capital de la soci\u00e9t\u00e9 RB, plateforme br\u00e9silienne de premier plan dans le domaine des avantages li\u00e9s aux d\u00e9placements des salari\u00e9s. Outre des cartes de transport, RB distribue des solutions tierces de titres restauration et alimentation.

\n

L\u2019allocation provisoire du prix d\u2019achat conduit principalement \u00e0 la constatation d\u2019un goodwill de 96 millions d\u2019euros. Le chiffre d\u2019affaires et le r\u00e9sultat net sont non significatifs dans les comptes consolid\u00e9s 2024. En 2024, les chiffre d\u2019affaires et r\u00e9sultat net sont respectivement estim\u00e9s \u00e0 29 millions d\u2019euros et 5 millions d\u2019euros.

\n

IP Plus

\n

Edenred et la soci\u00e9t\u00e9 italienne IP Gruppo ont sign\u00e9 en mars 2024 un partenariat permettant \u00e0 Edenred d\u2019acqu\u00e9rir la totalit\u00e9 de l\u2019activit\u00e9 \u00ab cartes \u00e9nergie \u00bb d\u2019IP.

\n

Le 2 d\u00e9cembre 2024, Edenred a acquis 100% de la soci\u00e9t\u00e9 IP Plus. L\u2019allocation provisoire du prix d\u2019achat conduit principalement \u00e0 la constatation d\u2019un goodwill de 237 millions d\u2019euros. Le chiffre d\u2019affaires et le r\u00e9sultat net sont non significatifs dans les comptes consolid\u00e9s 2024. En 2023, les chiffre d\u2019affaires et EBITDA de cette activit\u00e9 \u00e9taient respectivement estim\u00e9s \u00e0 32 millions d\u2019euros et 20 millions d\u2019euros.

\n

EBV Finance

\n

Le 24 septembre 2024, Edenred a port\u00e9 \u00e0 100% sa participation dans EBV Finance suite \u00e0 l\u2019acquisition de 40% du capital restant. L\u2019impact est de (37) millions d\u2019euros en capitaux propres part du Groupe et de (5) millions d\u2019euros en int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le.

La valeur des immobilisations incorporelles identifiables comptabilis\u00e9es \u00e0 l\u2019occasion d\u2019un regroupement d\u2019entreprise repose notamment sur des travaux d\u2019experts ind\u00e9pendants, fond\u00e9s sur des crit\u00e8res propres \u00e0 chaque secteur d\u2019activit\u00e9, permettant leur suivi ult\u00e9rieur. Les marques identifiables sont valoris\u00e9es selon une approche multicrit\u00e8re tenant compte \u00e0 la fois de leur notori\u00e9t\u00e9 et de la rentabilit\u00e9 qu\u2019elles g\u00e9n\u00e8rent. Les relations clients sont quant \u00e0 elles \u00e9valu\u00e9es par reconstitution du co\u00fbt de conqu\u00eate de nouveaux clients.

\n

Dans le cadre des contrats de fournisseurs de type SaaS (Software as a Service), les co\u00fbts de personnalisation et de configuration encourus pour le Groupe sont comptabilis\u00e9s en immobilisations incorporelles d\u00e8s lors qu\u2019ils correspondent \u00e0 des d\u00e9veloppements informatiques sp\u00e9cifiques s\u00e9parables et contr\u00f4l\u00e9s par le Groupe, et qu\u2019ils r\u00e9pondent aux crit\u00e8res habituels de capitalisation \u00e9nonc\u00e9s par IAS 38.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 198

\n		\n

2 039

\n
\n

Marques

\n		\n

73

\n		\n

71

\n
\n

Relations clients

\n		\n

1 033

\n		\n

1 030

\n
\n

Licences, logiciels

\n		\n

824

\n		\n

605

\n
\n

Autres immobilisations incorporelles

\n		\n

268

\n		\n

333

\n
\n

Amortissements et pertes de valeur

\n		\n

(934)

\n		\n

(786)

\n
\n

Marques

\n		\n

(15)

\n		\n

(12)

\n
\n

Relations clients

\n		\n

(349)

\n		\n

(300)

\n
\n

Licences, logiciels

\n		\n

(482)

\n		\n

(397)

\n
\n

Autres immobilisations incorporelles

\n		\n

(88)

\n		\n

(77)

\n
\n

Valeurs nettes

\n		\n

1 264

\n		\n

1 253

\n
\n

Les autres immobilisations incorporelles concernent notamment des immobilisations en cours dans le cadre de projets de d\u00e9veloppement de plateformes technologiques.

\n

\"image\"

\n

Tableau de variation des immobilisations incorporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

1 253

\n		\n

738

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations incorporelles

\n		\n

27

\n		\n

457

\n
\n

Immobilisations g\u00e9n\u00e9r\u00e9es en interne

\n		\n

185

\n		\n

142

\n
\n

Acquisitions

\n		\n

6

\n		\n

38

\n
\n

Cessions

\n		\n

-

\n		\n

-

\n
\n

Dotations aux amortissements immobilisations incorporelles

\n		\n

(181)

\n		\n

(141)

\n
\n

Pertes de valeur comptabilis\u00e9es en charges

\n		\n

(3)

\n		\n

(1)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(23)

\n		\n

20

\n
\n

Reclassements

\n		\n

-

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

1 264

\n		\n

1 253

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296298_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb, le contr\u00f4le d\u2019une entit\u00e9 a \u00e9t\u00e9 conclu suite \u00e0 une \u00e9valuation des crit\u00e8res sp\u00e9cifi\u00e9s par la norme, ne se limitant pas au pourcentage de contr\u00f4le (sup\u00e9rieur \u00e0 50%) ; un investisseur contr\u00f4le une autre entit\u00e9 lorsque ses relations avec l\u2019entit\u00e9 l\u2019exposent ou lui donnent droit \u00e0 un rendement variable et qu\u2019il a la possibilit\u00e9 d\u2019influer sur ce rendement du fait du pouvoir qu\u2019il exerce sur l\u2019entit\u00e9.

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs) acquis. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise. Post\u00e9rieurement \u00e0 leur affectation, l\u2019ensemble des \u00e9carts d\u2019\u00e9valuation suit les r\u00e8gles comptables propres \u00e0 leur nature.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296299": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296300_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296301": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296302_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n

NOTE 11Informations suppl\u00e9mentaires

\n

11.1Informations suppl\u00e9mentaires sur les entit\u00e9s sous contr\u00f4le conjoint

\n

N\u00e9ant.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296303_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296304_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n

Au 31 d\u00e9cembre 2024, les participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence sont principalement compos\u00e9es des soci\u00e9t\u00e9s Betterway et Conecs.

\n

Variation des participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Participation dans les soci\u00e9t\u00e9s mises en \u00e9quivalence de d\u00e9but de p\u00e9riode

\n		\n

18

\n		\n

67

\n
\n

Acquisitions de participations mises en \u00e9quivalence

\n		\n

-

\n		\n

1

\n
\n

R\u00e9sultat des soci\u00e9t\u00e9s mises en \u00e9quivalence

\n		\n

-

\n		\n

-

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

(4)

\n		\n

(47)

\n
\n

Dividendes re\u00e7us de participations mises en \u00e9quivalence

\n		\n

(6)

\n		\n

(3)

\n
\n

Participation dans les soci\u00e9t\u00e9s mises en \u00e9quivalence de fin de p\u00e9riode

\n		\n

8

\n		\n

18

\n
\n

8.3Int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

\n
\n

2022

\n		\n

105

\n
\n

R\u00e9sultat des minoritaires de l\u2019exercice

\n		\n

41

\n
\n

Dividendes vers\u00e9s aux minoritaires

\n		\n

(29)

\n
\n

Variations de p\u00e9rim\u00e8tre

\n		\n

(14)

\n
\n

Augmentation de capital

\n		\n

-

\n
\n

Autres

\n		\n

2

\n
\n

Diff\u00e9rence de conversion

\n		\n

3

\n
\n

Variation des instruments financiers & actifs \u00e9valu\u00e9s \u00e0 la juste valeur par les autres \u00e9l\u00e9ments du r\u00e9sultat global

\n		\n

2

\n
\n

2023

\n		\n

110

\n
\n

R\u00e9sultat des minoritaires de l\u2019exercice

\n		\n

38

\n
\n

Dividendes vers\u00e9s aux minoritaires

\n		\n

(36)

\n
\n

Variations de p\u00e9rim\u00e8tre

\n		\n

2

\n
\n

Augmentation de capital

\n		\n

2

\n
\n

Autres

\n		\n

(2)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(13)

\n
\n

Variation des instruments financiers & actifs \u00e9valu\u00e9s \u00e0 la juste valeur par les autres \u00e9l\u00e9ments du r\u00e9sultat global

\n		\n

(2)

\n
\n

2024

\n		\n

99

\n
\n

Les variations de p\u00e9rim\u00e8tre 2023 sont principalement li\u00e9es \u00e0 l\u2019acquisition de 28,29% du capital d\u2019Edenred PayTech (cf. Note 2 \u00ab Acquisitions, d\u00e9veloppements et cessions \u00bb).

\n

Les variations de p\u00e9rim\u00e8tre 2024 sont principalement li\u00e9es \u00e0 l\u2019acquisition de 40% du capital d\u2019EBV Finance (cf. Note 2 \u00ab Acquisitions, d\u00e9veloppements et cessions \u00bb) et \u00e0 la dilution de 19,5% du capital de Repom.

\n

NOTE 11Informations suppl\u00e9mentaires

\n

11.1Informations suppl\u00e9mentaires sur les entit\u00e9s sous contr\u00f4le conjoint

\n

N\u00e9ant.

\n

NOTE 12Liste des soci\u00e9t\u00e9s consolid\u00e9es au 31 d\u00e9cembre 2024

\n

En application du r\u00e8glement n\u00b0 2016-09 de l\u2019Autorit\u00e9 des normes comptables fran\u00e7aises, le Groupe met ci-apr\u00e8s \u00e0 disposition des tiers la liste des entreprises comprises dans la consolidation et des principaux titres de participation non consolid\u00e9s. Toutes les entreprises contr\u00f4l\u00e9es par le Groupe ou sur lesquelles le Groupe exerce une influence notable sont incluses dans la consolidation. UNION TANK Eckstein Gmbh & Co. KG a appliqu\u00e9 l\u2019exemption de publier les \u00e9tats financiers annuels conform\u00e9ment au paragraphe 264 en relation avec le paragraphe 264b du Code de commerce allemand (Handelsgesetzbuch).

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Soci\u00e9t\u00e9

\n		\n

Pays

\n		\n

2024

\n		\n

2023

\n		\n

Variation
(en%)

\n
\n

\n		\n

M\u00e9thode

\n		\n

Int\u00e9r\u00eat d\u00e9tenu
(en%)

\n		\n

M\u00e9thode

\n		\n

Int\u00e9r\u00eat d\u00e9tenu
(en%)

\n
\n

FRANCE

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Conecs

\n		\n

France

\n		\n

\n		\n

MEE

\n		\n

25,00

\n		\n

MEE

\n		\n

25,00

\n		\n

0,00

\n
\n

Edenred Corporate Paiement France

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred France

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Paiement

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ticket Fleet Pro SAS

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

La Compagnie des Cartes Carburants

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Proweb CE

\n		\n

France

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Edenred Fleet & Mobility SAS

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

SAS Betterway

\n		\n

France

\n		\n

\n		\n

MEE

\n		\n

48,18

\n		\n

MEE

\n		\n

48,18

\n		\n

0,00

\n
\n

Cogesco

\n		\n

France

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Europe hors France

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

EW Innovation

\n		\n

Albanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ages Maut System Gmbh&Co KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

16,60

\n		\n

-16,60

\n
\n

Ages International Gmbh & Co KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

16,60

\n		\n

-16,60

\n
\n

Edenred Deutschland Gmbh

\n		\n

Allemagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Tankkarten *

\n		\n

Allemagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Union Tank Eckstein Gmbh & Co. KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Union Tank Eckstein GmbH

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Itemion Verwaltungs GmbH

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Mercedes Service Card GmbH & Co KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

49,00

\n		\n

-49,00

\n
\n

Mercedes Service Card Beteiligungs GmbH

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

49,00

\n		\n

-49,00

\n
\n

Omega2 GMBH

\n		\n

Allemagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Belonio GMBH

\n		\n

Allemagne

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

25,00

\n		\n

-25,00

\n
\n

Edenred Austria GmbH

\n		\n

Autriche

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Austria GmbH

\n		\n

Autriche

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Belgium SA

\n		\n

Belgique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

PPS EU (Edenred Paytech)

\n		\n

Belgique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Bulgaria AD

\n		\n

Bulgarie

\n		\n

\n		\n

IG

\n		\n

50,00

\n		\n

IG

\n		\n

50,00

\n		\n

0,00

\n
\n

EBV Bulgaria

\n		\n

Bulgarie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

UTA Bulgaria

\n		\n

Bulgarie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax A/S

\n		\n

Danemark

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Spirii ApS

\n		\n

Danemark

\n		\n

Entrante

\n		\n

IG

\n		\n

87,60

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

UTA Espa\u00f1a

\n		\n

Espagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax Espa\u00f1a

\n		\n

Espagne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred Espa\u00f1a SA

\n		\n

Espagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Spain

\n		\n

Espagne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Tarjeta Gasolina Edenred

\n		\n

Espagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Integro Worldwide SA

\n		\n

Espagne

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Timex Card Estonie

\n		\n

Estonie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Estonia O\u00dc

\n		\n

Estonie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Finland

\n		\n

Finlande

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Vouchers Services

\n		\n

Gr\u00e8ce

\n		\n

\n		\n

IG

\n		\n

51,00

\n		\n

IG

\n		\n

51,00

\n		\n

0,00

\n
\n

UTA Magyarorsz\u00e1g Kft.

\n		\n

Hongrie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax HU

\n		\n

Hongrie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred UTA Mobility S.r.l.

\n		\n

Italie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Italia s.r.l.

\n		\n

Italie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

IP Plus

\n		\n

Italie

\n		\n

Entrante

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

UTA Latvija SIA

\n		\n

Lettonie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Timex Card Lithuania

\n		\n

Lituanie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UAB Areja

\n		\n

Lituanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Lituania

\n		\n

Lituanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

UAB UTA Lithuania

\n		\n

Lituanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Luxembourg

\n		\n

Luxembourg

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Cube RE SA

\n		\n

Luxembourg

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Car-Pay-Diem

\n		\n

Luxembourg

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

NC

\n		\n

9,81

\n		\n

-9,81

\n
\n

UTA Nederland B.V.

\n		\n

Pays-Bas

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA SP. Z.O.O. (ex-Timex Card)

\n		\n

Pologne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax Polska sp. z o.o.

\n		\n

Pologne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred Polska

\n		\n

Pologne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Poland

\n		\n

Pologne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred Portugal Lda

\n		\n

Portugal

\n		\n

\n		\n

IG

\n		\n

50,00

\n		\n

IG

\n		\n

50,00

\n		\n

0,00

\n
\n

One Card

\n		\n

Portugal

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Czech s.r.o.

\n		\n

R\u00e9publique tch\u00e8que

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred CZ s.r.o.

\n		\n

R\u00e9publique tch\u00e8que

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Romania Services srl

\n		\n

Roumanie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Romania srl

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Digital Technology Center

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Benefit Systems SRL

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Benefit Broker De Pensii Private

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Romania

\n		\n

Roumanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

UTA Freight UK Ltd

\n		\n

Royaume-Uni

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred UK Group Ltd

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Incentives & Motivation Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Prepay Technologies Ltd (Edenred Paytech)

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Corporate Payment UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

The Right Fuel Card Group

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Diesel 24

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

BE Fuelcards Holdings Ltd

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Be Fuelcards

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ChildCare Vouchers

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Luncheon Vouchers Catering Education Trust Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Globalvcard Paysystems UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG HoldCo Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG MidCo 1 Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG MidCo 2 Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG BidCo Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

RG Engagement Group 2 Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Engagement Group Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

RG Engagement Group 3 Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

RG Engagement Group 4 Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

RG Engagement Group 5 Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

International Benefits Holding Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Asperity Employee Benefits Group

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Reward Gateway (UK) Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Xexec Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Staff Treats Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Slovakia s.r.o

\n		\n

Slovaquie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Slovakia s.r.o

\n		\n

Slovaquie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ticket Service s r o

\n		\n

Slovaquie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA mobility SI, storitve d.o.o.

\n		\n

Slov\u00e9nie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Sweden AB

\n		\n

Su\u00e8de

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Delicard Group AB

\n		\n

Su\u00e8de

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Tank AG

\n		\n

Suisse

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Timex Card Ukraine

\n		\n

Ukraine

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Am\u00e9rique latine

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Edenred Argentina

\n		\n

Argentine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Soporte Servicios *

\n		\n

Argentine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Integ SA

\n		\n

Argentine

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Ticket Servi\u00e7os Br\u00e9sil

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

89,00

\n		\n

IG

\n		\n

89,00

\n		\n

0,00

\n
\n

Edenred Brasil Participa\u00e7\u00f5es *

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Solu\u00e7\u00f5es e intitui\u00e7\u00f5esde Pagamento AHA SA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Ticket Solu\u00e7\u00f5es HDFGT S.A.

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Edenred Brasil Holding Financeira SA *

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ticket Solu\u00e7\u00f5es Holding Financeira SA *

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Edenred Solu\u00e7\u00f5es de Mobilidade e Intitui\u00e7\u00f5es de Pagamento HU SA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Repom S.A

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

45,50

\n		\n

IG

\n		\n

65,00

\n		\n

-19,50

\n
\n

Ticket Gest\u00e3o em Manuten\u00e7\u00e3o EZC S.A.

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

50,00

\n		\n

IG

\n		\n

50,00

\n		\n

0,00

\n
\n

Ticket Freto

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

46,96

\n		\n

MEE

\n		\n

46,96

\n		\n

0,00

\n
\n

Levo Log

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

46,96

\n		\n

MEE

\n		\n

46,96

\n		\n

0,00

\n
\n

Edenred Servi\u00e7os Empresariais

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Good Card

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

35,00

\n		\n

MEE

\n		\n

35,00

\n		\n

0,00

\n
\n

Sysdata Tecnologia e Participacoes LTDA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Greenpass Tecnologia em Pagamentos SA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

33,15

\n		\n

IG

\n		\n

33,15

\n		\n

0,00

\n
\n

Integro Marketing Brasil Ltda

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Conecttec

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

6,50

\n		\n

MEE

\n		\n

10,00

\n		\n

-3,50

\n
\n

RB Servi\u00e7os

\n		\n

Br\u00e9sil

\n		\n

Entrante

\n		\n

IG

\n		\n

89,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

RB Rede de Beneficios

\n		\n

Br\u00e9sil

\n		\n

Entrante

\n		\n

IG

\n		\n

89,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Pagbem

\n		\n

Br\u00e9sil

\n		\n

Entrante

\n		\n

IG

\n		\n

45,50

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Embratec Tecnologia HEQ LTDA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Edenred Chile

\n		\n

Chili

\n		\n

\n		\n

IG

\n		\n

74,35

\n		\n

IG

\n		\n

74,35

\n		\n

0,00

\n
\n

Integro chile S.A

\n		\n

Chili

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Edenred Colombia S.A.S

\n		\n

Colombie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Big Pass S.A.

\n		\n

Colombie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Integro Colombia S.A.S.

\n		\n

Colombie

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Nectar Tech International SA

\n		\n

Costa Rica

\n		\n

\n		\n

IG

\n		\n

91,00

\n		\n

IG

\n		\n

91,00

\n		\n

0,00

\n
\n

Servicios Y Soluciones Empresariales Ticket Edenred S.A. de C.V.

\n		\n

Mexique

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Operadora de Programas de Abasto Multiple SA de CV

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Mexico

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Vales y Monederos Electronicos Puntoclave

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Merchant Services de Mexico S.A. de C.V.

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Servicios Edenred

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Fintech Mexico

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nectar Technologies Mexico

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

91,00

\n		\n

IG

\n		\n

91,00

\n		\n

0,00

\n
\n

Gointegro Mexico SA de CV

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Edenred Peru

\n		\n

P\u00e9rou

\n		\n

\n		\n

IG

\n		\n

67,00

\n		\n

IG

\n		\n

67,00

\n		\n

0,00

\n
\n

Efectibono

\n		\n

P\u00e9rou

\n		\n

\n		\n

IG

\n		\n

67,00

\n		\n

IG

\n		\n

67,00

\n		\n

0,00

\n
\n

Integro Peru

\n		\n

P\u00e9rou

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Westwell Group *

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Luncheon Tickets

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Promote S.A.

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ajiner Investment SA

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Cestaticket Services C.A.

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

57,00

\n		\n

IG

\n		\n

57,00

\n		\n

0,00

\n
\n

Inversiones Quattro Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Cinq Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Huit Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Neuf Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Dix Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Onze 2040

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Douze Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Quatorze

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Quinze 1090

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Seize 30

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Reste du Monde

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Gameo Arabia

\n		\n

Arabie saoudite

\n		\n

Entrante

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Reward Gateway Pty Limited

\n		\n

Australie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Globalvcard Canada

\n		\n

Canada

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Beijing Surfgold Technology Ltd

\n		\n

Chine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Accentiv\u2019 Shanghai Company

\n		\n

Chine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Smart Fleet Maintenance Technology

\n		\n

Chine

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

49,00

\n		\n

-49,00

\n
\n

C3 Card International Limited

\n		\n

\u00c9mirats arabes unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

C3 Edenred LLC

\n		\n

\u00c9mirats arabes unis

\n		\n

\n		\n

IG

\n		\n

49,00

\n		\n

IG

\n		\n

49,00

\n		\n

0,00

\n
\n

Edenred Africa DMCC

\n		\n

\u00c9mirats arabes unis

\n		\n

Entrante

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Edenred North America Inc

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Commuter Benefits Solution

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Global Rewards North America

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred F&M Americas Holding

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

CSI Entreprises Inc (Edenred Pay North America)

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Globalvcard LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Image Processing Systems.Inc

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Go connect USA LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Reward Gateway (US) Inc.

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Matchup, LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Achieve Brand Integrity, LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Brand Integrity Solution, LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Xexec Inc

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred India PVT ltd

\n		\n

Inde

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

SRI Ganesh Hospitality Services Private Ltd *

\n		\n

Inde

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Accentiv (India) Private Limited

\n		\n

Inde

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Japan

\n		\n

Japon

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Global Rewards Singapore PTE Ltd

\n		\n

Singapour

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Fleet & Mobility Singapore *

\n		\n

Singapour

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Smart Fleet Management Technology

\n		\n

Singapour

\n		\n

\n		\n

MEE

\n		\n

49,00

\n		\n

MEE

\n		\n

49,00

\n		\n

0,00

\n
\n

Edenred PTE Ltd. Ta\u00efwan Branch

\n		\n

Ta\u00efwan

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

TR Tunisie

\n		\n

Tunisie

\n		\n

\n		\n

NC

\n		\n

99,97

\n		\n

NC

\n		\n

99,97

\n		\n

0,00

\n
\n

Edenred Kurumsal Cozumler

\n		\n

Turquie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Thailand Ltd

\n		\n

Thailande

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Holdings et autres

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

ASM *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Gam\u00e9o *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Landray *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Saminvest *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

GABC *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Quattro *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Cinq *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Huit *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Neuf *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Onze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Douze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Quatorze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Quinze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Seize *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

IG : Int\u00e9gration globale

\n

MEE : Mise en \u00e9quivalence

\n

NC : Non consolid\u00e9e

\n

*Holding

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296305_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 11 \u00ab Partenariats \u00bb, les soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou indirectement une influence notable sont mises en \u00e9quivalence. La mise en \u00e9quivalence consiste \u00e0 substituer \u00e0 la valeur comptable des titres d\u00e9tenus dans une entit\u00e9 associ\u00e9e ou contr\u00f4l\u00e9e conjointement le co\u00fbt d\u2019acquisition de ces titres ajust\u00e9 de la quote-part du Groupe dans les variations de l\u2019actif net de l\u2019entit\u00e9 depuis son acquisition.

5.4Participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 12 \u00ab Informations \u00e0 fournir sur les int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s \u00bb, une entit\u00e9 doit fournir des informations relatives aux participations afin de permettre au lecteur d\u2019\u00e9valuer :

\n

\u2022la nature des int\u00e9r\u00eats d\u00e9tenus dans d\u2019autres entit\u00e9s et les risques qui leur sont associ\u00e9s ;

\n

\u2022les incidences de ces int\u00e9r\u00eats sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l\u2019entit\u00e9.

\n

Comme indiqu\u00e9 dans IAS 28.R, avoir une influence notable sur une entit\u00e9 consiste \u00e0 avoir le pouvoir de participer aux d\u00e9cisions relatives aux politiques financi\u00e8res et op\u00e9rationnelles de cette derni\u00e8re, sans toutefois exercer un contr\u00f4le (cas des int\u00e9grations globales) ou un contr\u00f4le conjoint sur ces politiques.

\n

Au 31 d\u00e9cembre 2024, les participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence sont principalement compos\u00e9es des soci\u00e9t\u00e9s Betterway et Conecs.

\n

Variation des participations dans les soci\u00e9t\u00e9s mises en \u00e9quivalence

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Participation dans les soci\u00e9t\u00e9s mises en \u00e9quivalence de d\u00e9but de p\u00e9riode

\n		\n

18

\n		\n

67

\n
\n

Acquisitions de participations mises en \u00e9quivalence

\n		\n

-

\n		\n

1

\n
\n

R\u00e9sultat des soci\u00e9t\u00e9s mises en \u00e9quivalence

\n		\n

-

\n		\n

-

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

(4)

\n		\n

(47)

\n
\n

Dividendes re\u00e7us de participations mises en \u00e9quivalence

\n		\n

(6)

\n		\n

(3)

\n
\n

Participation dans les soci\u00e9t\u00e9s mises en \u00e9quivalence de fin de p\u00e9riode

\n		\n

8

\n		\n

18

\n
\n

NOTE 11Informations suppl\u00e9mentaires

\n

11.1Informations suppl\u00e9mentaires sur les entit\u00e9s sous contr\u00f4le conjoint

\n

N\u00e9ant.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296307_add_hierarchy": { "value": "

Le Groupe comptabilise ses regroupements d\u2019entreprises et ses transactions sans perte de contr\u00f4le relatives aux int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le conform\u00e9ment aux normes IFRS 3 \u00ab Regroupements d\u2019entreprises \u00bb et IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb.

\n

Dans le cadre de certaines acquisitions et/ou regroupements d\u2019entreprise, le Groupe consent r\u00e9guli\u00e8rement aux actionnaires minoritaires des engagements de rachat de leurs participations. Le prix d\u2019exercice de ces options peut \u00eatre fixe ou \u00e9tabli selon une formule de calcul pr\u00e9d\u00e9finie ; en outre, ces options peuvent \u00eatre exerc\u00e9es \u00e0 tout moment ou \u00e0 une date d\u00e9finie. Le Groupe enregistre un passif financier \u00e0 sa valeur actuelle au titre des options de vente accord\u00e9es aux actionnaires minoritaires des entit\u00e9s concern\u00e9es. La variation ult\u00e9rieure de la valeur de l\u2019engagement est comptabilis\u00e9e par ajustement des capitaux propres part du Groupe.

\n

Toute transaction avec des actionnaires minoritaires portant sur des titres de capital \u2013 sans perte de contr\u00f4le \u2013 doit \u00eatre comptabilis\u00e9e au sein des capitaux propres.

5.1Goodwill

\n

\"image\"

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs \u00e9ventuels) acquis et \u00e0 l\u2019allocation du prix d\u2019acquisition. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise.

\n

Goodwill

\n

L\u2019\u00e9cart r\u00e9siduel \u00e9ventuel correspondant \u00e0 l\u2019exc\u00e9dent du co\u00fbt d\u2019acquisition du Groupe sur la juste valeur des actifs et des passifs identifiables de l\u2019entit\u00e9 acquise \u00e0 la date d\u2019acquisition est inscrit \u00e0 l\u2019actif du bilan sous la rubrique \u00ab Goodwill \u00bb. Les goodwills sont g\u00e9n\u00e9ralement repr\u00e9sentatifs de la pr\u00e9sence de synergies et d\u2019autres avantages attendus r\u00e9sultant du rachat des entit\u00e9s acquises et qui n\u2019ont pas \u00e9t\u00e9 reconnus comme des actifs s\u00e9par\u00e9s en IFRS.

\n

Conform\u00e9ment aux dispositions de la norme IFRS 3 r\u00e9vis\u00e9e \u00ab Regroupement d\u2019entreprises \u00bb, le Groupe est amen\u00e9 \u00e0 choisir, pour chaque prise de contr\u00f4le partielle, de comptabiliser le goodwill soit sur une base de 100% soit sur la base du pourcentage d\u2019int\u00e9r\u00eat acquis (sans modification ult\u00e9rieure en cas de rachat compl\u00e9mentaire de participations ne donnant pas le contr\u00f4le). Dans le cadre d\u2019une comptabilisation du goodwill sur une base de 100%, un goodwill attribuable aux minoritaires est alors comptabilis\u00e9.

\n

Le goodwill provenant de l\u2019investissement dans une entreprise dans laquelle le Groupe exerce une influence notable, est inclus dans la valeur comptable de celle-ci.

\n

Le goodwill provenant de l\u2019acquisition de filiales est pr\u00e9sent\u00e9 s\u00e9par\u00e9ment au bilan.

\n

Conform\u00e9ment \u00e0 IAS 36, les goodwills font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur et au minimum une fois par an (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb). En cas de perte de valeur, la d\u00e9pr\u00e9ciation constat\u00e9e au compte de r\u00e9sultat est irr\u00e9versible.

\n

La valeur des immobilisations incorporelles identifiables comptabilis\u00e9es \u00e0 l\u2019occasion d\u2019un regroupement d\u2019entreprise repose notamment sur des travaux d\u2019experts ind\u00e9pendants, fond\u00e9s sur des crit\u00e8res propres \u00e0 chaque secteur d\u2019activit\u00e9, permettant leur suivi ult\u00e9rieur. Les marques identifiables sont valoris\u00e9es selon une approche multicrit\u00e8re tenant compte \u00e0 la fois de leur notori\u00e9t\u00e9 et de la rentabilit\u00e9 qu\u2019elles g\u00e9n\u00e8rent. Les relations clients sont quant \u00e0 elles \u00e9valu\u00e9es par reconstitution du co\u00fbt de conqu\u00eate de nouveaux clients.

\n

Dans le cadre des contrats de fournisseurs de type SaaS (Software as a Service), les co\u00fbts de personnalisation et de configuration encourus pour le Groupe sont comptabilis\u00e9s en immobilisations incorporelles d\u00e8s lors qu\u2019ils correspondent \u00e0 des d\u00e9veloppements informatiques sp\u00e9cifiques s\u00e9parables et contr\u00f4l\u00e9s par le Groupe, et qu\u2019ils r\u00e9pondent aux crit\u00e8res habituels de capitalisation \u00e9nonc\u00e9s par IAS 38.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 198

\n		\n

2 039

\n
\n

Marques

\n		\n

73

\n		\n

71

\n
\n

Relations clients

\n		\n

1 033

\n		\n

1 030

\n
\n

Licences, logiciels

\n		\n

824

\n		\n

605

\n
\n

Autres immobilisations incorporelles

\n		\n

268

\n		\n

333

\n
\n

Amortissements et pertes de valeur

\n		\n

(934)

\n		\n

(786)

\n
\n

Marques

\n		\n

(15)

\n		\n

(12)

\n
\n

Relations clients

\n		\n

(349)

\n		\n

(300)

\n
\n

Licences, logiciels

\n		\n

(482)

\n		\n

(397)

\n
\n

Autres immobilisations incorporelles

\n		\n

(88)

\n		\n

(77)

\n
\n

Valeurs nettes

\n		\n

1 264

\n		\n

1 253

\n
\n

Les autres immobilisations incorporelles concernent notamment des immobilisations en cours dans le cadre de projets de d\u00e9veloppement de plateformes technologiques.

\n

\"image\"

\n

Tableau de variation des immobilisations incorporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

1 253

\n		\n

738

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations incorporelles

\n		\n

27

\n		\n

457

\n
\n

Immobilisations g\u00e9n\u00e9r\u00e9es en interne

\n		\n

185

\n		\n

142

\n
\n

Acquisitions

\n		\n

6

\n		\n

38

\n
\n

Cessions

\n		\n

-

\n		\n

-

\n
\n

Dotations aux amortissements immobilisations incorporelles

\n		\n

(181)

\n		\n

(141)

\n
\n

Pertes de valeur comptabilis\u00e9es en charges

\n		\n

(3)

\n		\n

(1)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(23)

\n		\n

20

\n
\n

Reclassements

\n		\n

-

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

1 264

\n		\n

1 253

\n
\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296306": { "value": "

Le Groupe comptabilise ses regroupements d\u2019entreprises et ses transactions sans perte de contr\u00f4le relatives aux int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le conform\u00e9ment aux normes IFRS 3 \u00ab Regroupements d\u2019entreprises \u00bb et IFRS 10 \u00ab \u00c9tats financiers consolid\u00e9s \u00bb.

\n

Dans le cadre de certaines acquisitions et/ou regroupements d\u2019entreprise, le Groupe consent r\u00e9guli\u00e8rement aux actionnaires minoritaires des engagements de rachat de leurs participations. Le prix d\u2019exercice de ces options peut \u00eatre fixe ou \u00e9tabli selon une formule de calcul pr\u00e9d\u00e9finie ; en outre, ces options peuvent \u00eatre exerc\u00e9es \u00e0 tout moment ou \u00e0 une date d\u00e9finie. Le Groupe enregistre un passif financier \u00e0 sa valeur actuelle au titre des options de vente accord\u00e9es aux actionnaires minoritaires des entit\u00e9s concern\u00e9es. La variation ult\u00e9rieure de la valeur de l\u2019engagement est comptabilis\u00e9e par ajustement des capitaux propres part du Groupe.

\n

Toute transaction avec des actionnaires minoritaires portant sur des titres de capital \u2013 sans perte de contr\u00f4le \u2013 doit \u00eatre comptabilis\u00e9e au sein des capitaux propres.

La valeur des immobilisations incorporelles identifiables comptabilis\u00e9es \u00e0 l\u2019occasion d\u2019un regroupement d\u2019entreprise repose notamment sur des travaux d\u2019experts ind\u00e9pendants, fond\u00e9s sur des crit\u00e8res propres \u00e0 chaque secteur d\u2019activit\u00e9, permettant leur suivi ult\u00e9rieur. Les marques identifiables sont valoris\u00e9es selon une approche multicrit\u00e8re tenant compte \u00e0 la fois de leur notori\u00e9t\u00e9 et de la rentabilit\u00e9 qu\u2019elles g\u00e9n\u00e8rent. Les relations clients sont quant \u00e0 elles \u00e9valu\u00e9es par reconstitution du co\u00fbt de conqu\u00eate de nouveaux clients.

\n

Dans le cadre des contrats de fournisseurs de type SaaS (Software as a Service), les co\u00fbts de personnalisation et de configuration encourus pour le Groupe sont comptabilis\u00e9s en immobilisations incorporelles d\u00e8s lors qu\u2019ils correspondent \u00e0 des d\u00e9veloppements informatiques sp\u00e9cifiques s\u00e9parables et contr\u00f4l\u00e9s par le Groupe, et qu\u2019ils r\u00e9pondent aux crit\u00e8res habituels de capitalisation \u00e9nonc\u00e9s par IAS 38.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 198

\n		\n

2 039

\n
\n

Marques

\n		\n

73

\n		\n

71

\n
\n

Relations clients

\n		\n

1 033

\n		\n

1 030

\n
\n

Licences, logiciels

\n		\n

824

\n		\n

605

\n
\n

Autres immobilisations incorporelles

\n		\n

268

\n		\n

333

\n
\n

Amortissements et pertes de valeur

\n		\n

(934)

\n		\n

(786)

\n
\n

Marques

\n		\n

(15)

\n		\n

(12)

\n
\n

Relations clients

\n		\n

(349)

\n		\n

(300)

\n
\n

Licences, logiciels

\n		\n

(482)

\n		\n

(397)

\n
\n

Autres immobilisations incorporelles

\n		\n

(88)

\n		\n

(77)

\n
\n

Valeurs nettes

\n		\n

1 264

\n		\n

1 253

\n
\n

Les autres immobilisations incorporelles concernent notamment des immobilisations en cours dans le cadre de projets de d\u00e9veloppement de plateformes technologiques.

\n

\"image\"

\n

Tableau de variation des immobilisations incorporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

1 253

\n		\n

738

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations incorporelles

\n		\n

27

\n		\n

457

\n
\n

Immobilisations g\u00e9n\u00e9r\u00e9es en interne

\n		\n

185

\n		\n

142

\n
\n

Acquisitions

\n		\n

6

\n		\n

38

\n
\n

Cessions

\n		\n

-

\n		\n

-

\n
\n

Dotations aux amortissements immobilisations incorporelles

\n		\n

(181)

\n		\n

(141)

\n
\n

Pertes de valeur comptabilis\u00e9es en charges

\n		\n

(3)

\n		\n

(1)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(23)

\n		\n

20

\n
\n

Reclassements

\n		\n

-

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

1 264

\n		\n

1 253

\n
\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296309_add_hierarchy": { "value": "

NOTE 4Activit\u00e9 op\u00e9rationnelle

\n

4.1Secteurs op\u00e9rationnels

\n

\"image\"

\n

La norme IFRS 8 requiert de pr\u00e9senter l\u2019information financi\u00e8re regroup\u00e9e par \u00ab secteurs op\u00e9rationnels \u00bb. Les secteurs op\u00e9rationnels doivent refl\u00e9ter les regroupements effectu\u00e9s par \u00ab le principal d\u00e9cideur op\u00e9rationnel \u00bb lorsqu\u2019il alloue les ressources et analyse les performances de l\u2019ensemble consolid\u00e9.

\n

Outre les aspects de similarit\u00e9 des caract\u00e9ristiques \u00e9conomiques \u00e0 long terme, la norme IFRS 8 exige \u00e9galement que les 5 autres crit\u00e8res de regroupement suivants soient remplis :

\n

(a)la nature des produits et services ;

\n

(b)la nature des proc\u00e9d\u00e9s de fabrication ;

\n

(c)le type ou la cat\u00e9gorie de clients auxquels sont destin\u00e9s les produits et services ;

\n

(d)les m\u00e9thodes utilis\u00e9es pour distribuer leurs produits ou fournir les services ; et

\n

(e)s\u2019il y a lieu, la nature de l\u2019environnement r\u00e9glementaire, par exemple, la banque, l\u2019assurance ou les services publics.

\n

Principal d\u00e9cideur op\u00e9rationnel

\n

\"image\"

\n

Le principal d\u00e9cideur op\u00e9rationnel du Groupe est le Pr\u00e9sident-directeur g\u00e9n\u00e9ral assist\u00e9 du Comit\u00e9 ex\u00e9cutif (ou \u00ab Direction g\u00e9n\u00e9rale \u00bb). En effet, la Direction g\u00e9n\u00e9rale affecte les ressources aux diff\u00e9rents secteurs op\u00e9rationnels et en \u00e9value les performances.

\n

Les d\u00e9cisions prises par la Direction g\u00e9n\u00e9rale se basent sur le reporting interne du Groupe. Ce reporting interne pr\u00e9sente des donn\u00e9es au niveau pays. En effet l\u2019activit\u00e9 Edenred est multilocale avec des d\u00e9cisions op\u00e9rationnelles prises au niveau des zones g\u00e9ographiques homog\u00e8nes.

\n

Dans le reporting interne du Groupe, les donn\u00e9es au niveau pays sont regroup\u00e9es en quatre zones g\u00e9ographiques op\u00e9rationnelles :

\n

\u2022la France ;

\n

\u2022l\u2019Europe hors France ;

\n

\u2022l\u2019Am\u00e9rique latine ;

\n

\u2022le Reste du Monde.

\n

Hormis la France, les secteurs pr\u00e9sent\u00e9s sont donc des regroupements de secteurs op\u00e9rationnels.

\n

Regroupements

\n

\"image\"

\n

Les regroupements \u00ab Europe hors France \u00bb et \u00ab Am\u00e9rique latine \u00bb respectent les crit\u00e8res \u00e9nonc\u00e9s ci-dessus.

\n

Le secteur \u00ab Reste du Monde \u00bb comprend quant \u00e0 lui les pays hors secteurs \u00ab France \u00bb, \u00ab Europe hors France \u00bb et \u00ab Am\u00e9rique latine \u00bb.

\n

Enfin, les \u00ab Autres \u00bb regroupent la holding Edenred S.E., les si\u00e8ges r\u00e9gionaux et les soci\u00e9t\u00e9s n\u2019ayant pas d\u2019activit\u00e9 op\u00e9rationnelle.

\n

Les transactions entre secteurs ne sont pas significatives.

\n

Pr\u00e9sentation condens\u00e9e de donn\u00e9es financi\u00e8res

\n

La Direction du Groupe suit la performance de l\u2019activit\u00e9 sur la base :

\n

\u2022du revenu total ;

\n

\u2022de l\u2019exc\u00e9dent brut d\u2019exploitation (EBITDA) ;

\n

\u2022du r\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT).

\n

\"image\"

\n

Revenu total des secteurs op\u00e9rationnels (avec chiffre d\u2019affaires intersecteurs) (en millions d\u2019euros)

\n

\"image\"

\n

\"image\"

\n

\"image\"

\n

Exc\u00e9dent brut d\u2019exploitation (EBITDA)
(en millions d\u2019euros)

\n

\"image\"

\n

\"image\"

\n

\"image\"

\n

R\u00e9conciliation de l\u2019exc\u00e9dent brut d\u2019exploitation (EBITDA)

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

Total

\n
\n

Revenu total

\n		\n

392

\n		\n

1 317

\n		\n

847

\n		\n

300

\n		\n

-

\n		\n

2 856

\n
\n

Charges d\u2019exploitation

\n		\n

(239)

\n		\n

(670)

\n		\n

(491)

\n		\n

(201)

\n		\n

10

\n		\n

(1 591)

\n
\n

EBITDA \u2013 2024

\n		\n

153

\n		\n

647

\n		\n

356

\n		\n

99

\n		\n

10

\n		\n

1 265

\n
\n

EBITDA \u2013 2023

\n		\n

141

\n		\n

595

\n		\n

309

\n		\n

58

\n		\n

(9)

\n		\n

1 094

\n
\n

\"image\"

\n

R\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT)
(en millions d\u2019euros)

\n

\"image\"

\n

\"image\"

\n

\"image\"

\n

Bilan

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

2024

\n
\n

Goodwill

\n		\n

167

\n		\n

1 714

\n		\n

439

\n		\n

942

\n		\n

-

\n		\n

3 262

\n
\n

Immobilisations incorporelles

\n		\n

88

\n		\n

626

\n		\n

262

\n		\n

224

\n		\n

64

\n		\n

1 264

\n
\n

Immobilisations corporelles

\n		\n

47

\n		\n

80

\n		\n

29

\n		\n

11

\n		\n

14

\n		\n

181

\n
\n

Actifs financiers non courants et participations dans les soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence

\n		\n

57

\n		\n

6

\n		\n

9

\n		\n

5

\n		\n

47

\n		\n

124

\n
\n

Actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s

\n		\n

6

\n		\n

13

\n		\n

57

\n		\n

2

\n		\n

5

\n		\n

83

\n
\n

Actif non courant

\n		\n

365

\n		\n

2 439

\n		\n

796

\n		\n

1 184

\n		\n

130

\n		\n

4 914

\n
\n

Actif courant

\n		\n

1 536

\n		\n

3 836

\n		\n

2 132

\n		\n

681

\n		\n

167

\n		\n

8 352

\n
\n

Total actif

\n		\n

1 901

\n		\n

6 275

\n		\n

2 928

\n		\n

1 865

\n		\n

297

\n		\n

13 266

\n
\n

Capitaux propres et int\u00e9r\u00eats minoritaires

\n		\n

(485)

\n		\n

1 827

\n		\n

878

\n		\n

1 039

\n		\n

(4 068)

\n		\n

(809)

\n
\n

Passif non courant

\n		\n

56

\n		\n

305

\n		\n

116

\n		\n

46

\n		\n

3 691

\n		\n

4 214

\n
\n

Passif courant

\n		\n

2 330

\n		\n

4 143

\n		\n

1 934

\n		\n

780

\n		\n

674

\n		\n

9 861

\n
\n

Total passif

\n		\n

1 901

\n		\n

6 275

\n		\n

2 928

\n		\n

1 865

\n		\n

297

\n		\n

13 266

\n
\n

Les actifs non courants des entit\u00e9s localis\u00e9es au Royaume-Uni, aux \u00c9tats-Unis et au Br\u00e9sil repr\u00e9sentent chacun plus de 10% du total et sont principalement li\u00e9s aux goodwills affect\u00e9s \u00e0 ces pays.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

2023

\n
\n

Goodwill

\n		\n

167

\n		\n

1 294

\n		\n

407

\n		\n

911

\n		\n

-

\n		\n

2 779

\n
\n

Immobilisations incorporelles

\n		\n

85

\n		\n

590

\n		\n

306

\n		\n

225

\n		\n

47

\n		\n

1 253

\n
\n

Immobilisations corporelles

\n		\n

33

\n		\n

69

\n		\n

32

\n		\n

11

\n		\n

15

\n		\n

160

\n
\n

Actifs financiers non courants et participations dans les soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence

\n		\n

56

\n		\n

20

\n		\n

17

\n		\n

4

\n		\n

50

\n		\n

147

\n
\n

Actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s

\n		\n

3

\n		\n

14

\n		\n

36

\n		\n

2

\n		\n

-

\n		\n

55

\n
\n

Actif non courant

\n		\n

344

\n		\n

1 987

\n		\n

798

\n		\n

1 153

\n		\n

112

\n		\n

4 394

\n
\n

Actif courant

\n		\n

1 422

\n		\n

3 949

\n		\n

2 265

\n		\n

529

\n		\n

736

\n		\n

8 901

\n
\n

Total actif

\n		\n

1 766

\n		\n

5 936

\n		\n

3 063

\n		\n

1 682

\n		\n

848

\n		\n

13 295

\n
\n

Capitaux propres et int\u00e9r\u00eats minoritaires

\n		\n

(427)

\n		\n

1 518

\n		\n

943

\n		\n

986

\n		\n

(3 589)

\n		\n

(569)

\n
\n

Passif non courant

\n		\n

45

\n		\n

245

\n		\n

109

\n		\n

42

\n		\n

3 701

\n		\n

4 142

\n
\n

Passif courant

\n		\n

2 148

\n		\n

4 173

\n		\n

2 011

\n		\n

654

\n		\n

736

\n		\n

9 722

\n
\n

Total passif

\n		\n

1 766

\n		\n

5 936

\n		\n

3 063

\n		\n

1 682

\n		\n

848

\n		\n

13 295

\n
\n

4.2Pr\u00e9sentation des secteurs op\u00e9rationnels

\n

\"image\"

\n

Comme expliqu\u00e9 dans le \u00ab Lexique op\u00e9rationnel et financier \u00bb (section 9.11), la croissance organique correspond aux donn\u00e9es comparables, c\u2019est-\u00e0-dire \u00e0 p\u00e9rim\u00e8tre et change constants. Cet indicateur refl\u00e8te la performance commerciale du Groupe.

\n

\n

\"image\"

\n

Les variations entre 2024 et 2023 de l\u2019activit\u00e9 du Groupe se d\u00e9taillent comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n		\n

Croissance organique

\n		\n

Effets de p\u00e9rim\u00e8tre

\n		\n

Impact de change

\n		\n

Variation totale

\n
\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel

\n		\n

2 609

\n		\n

2 311

\n		\n

294

\n		\n

+13%

\n		\n

62

\n		\n

+3%

\n		\n

(58)

\n		\n

(3)%

\n		\n

298

\n		\n

+13%

\n
\n

Autres revenus

\n		\n

247

\n		\n

203

\n		\n

53

\n		\n

+26%

\n		\n

0

\n		\n

+0%

\n		\n

(9)

\n		\n

(4)%

\n		\n

44

\n		\n

+22%

\n
\n

Revenu total

\n		\n

2 856

\n		\n

2 514

\n		\n

+347

\n		\n

+14%

\n		\n

+62

\n		\n

+3%

\n		\n

(67)

\n		\n

(3)%

\n		\n

+342

\n		\n

+14%

\n
\n

4.2.1Pr\u00e9sentation des secteurs op\u00e9rationnels par indicateur

\n

\"image\"

\n

Revenu total par zone g\u00e9ographique

\n

Le revenu total est compos\u00e9 du chiffre d\u2019affaires op\u00e9rationnel et des autres revenus.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Total

\n
\n

Revenu total 2024

\n		\n

392

\n		\n

1 317

\n		\n

847

\n		\n

300

\n		\n

2 856

\n
\n

Revenu total 2023

\n		\n

372

\n		\n

1 178

\n		\n

732

\n		\n

232

\n		\n

2 514

\n
\n

Variation

\n		\n

+20

\n		\n

+139

\n		\n

+115

\n		\n

+68

\n		\n

+342

\n
\n

% de variation

\n		\n

+6%

\n		\n

+12%

\n		\n

+16%

\n		\n

+29%

\n		\n

+14%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+27

\n		\n

+97

\n		\n

+158

\n		\n

+65

\n		\n

+347

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+7%

\n		\n

+8%

\n		\n

+22%

\n		\n

+28%

\n		\n

+14%

\n
\n

\"image\"

\n

Chiffre d\u2019affaires op\u00e9rationnel par zone g\u00e9ographique

\n

Les variations entre 2024 et 2023 du chiffre d\u2019affaires op\u00e9rationnel par zone g\u00e9ographique se d\u00e9taillent comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Total

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2024

\n		\n

361

\n		\n

1 221

\n		\n

769

\n		\n

258

\n		\n

2 609

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2023

\n		\n

348

\n		\n

1 086

\n		\n

667

\n		\n

210

\n		\n

2 311

\n
\n

Variation

\n		\n

+13

\n		\n

+135

\n		\n

+102

\n		\n

+48

\n		\n

+298

\n
\n

% de variation

\n		\n

+4%

\n		\n

+12%

\n		\n

+15%

\n		\n

+23%

\n		\n

+13%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+20

\n		\n

+93

\n		\n

+139

\n		\n

+42

\n		\n

+294

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+6%

\n		\n

+9%

\n		\n

+21%

\n		\n

+20%

\n		\n

+13%

\n
\n

En 2024, le chiffre d\u2019affaires op\u00e9rationnel est pour le Br\u00e9sil de 507 millions d\u2019euros (455 millions d\u2019euros en 2023) et pour l\u2019Italie de 464 millions d\u2019euros (398 millions d\u2019euros en 2023).

\n

\"image\"

\n

Autres revenus par zone g\u00e9ographique

\n

Les autres revenus correspondent aux revenus g\u00e9n\u00e9r\u00e9s par le placement des fonds structurellement mis \u00e0 la disposition d\u2019Edenred entre :

\n

\u2022la date d\u2019\u00e9mission et la date de remboursement pour les titres de service pr\u00e9pay\u00e9s ; et

\n

\u2022la date de chargement et la date d\u2019utilisation des cr\u00e9dits pour les cartes pr\u00e9pay\u00e9es.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Total

\n
\n

Autres revenus 2024

\n		\n

31

\n		\n

96

\n		\n

78

\n		\n

42

\n		\n

247

\n
\n

Autres revenus 2023

\n		\n

24

\n		\n

92

\n		\n

65

\n		\n

22

\n		\n

203

\n
\n

Variation

\n		\n

+7

\n		\n

+4

\n		\n

+13

\n		\n

+20

\n		\n

+44

\n
\n

% de variation

\n		\n

+28%

\n		\n

+5%

\n		\n

+20%

\n		\n

+94%

\n		\n

+22%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+7

\n		\n

+4

\n		\n

+19

\n		\n

+23

\n		\n

+53

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+28%

\n		\n

+4%

\n		\n

+29%

\n		\n

+108%

\n		\n

+26%

\n
\n

4.2.2Chiffres d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 15, les revenus sont reconnus lors du transfert du contr\u00f4le des biens et services au client. Le Groupe agit quasi exclusivement en tant qu\u2019agent dans le cadre de ses trois principales activit\u00e9s. Seule une commission d\u2019interm\u00e9diaire est reconnue en chiffre d\u2019affaires. Pour les transactions r\u00e9siduelles dans lesquelles le Groupe agit en tant que principal, un revenu \u00e0 hauteur de l\u2019int\u00e9gralit\u00e9 des montants per\u00e7us est comptabilis\u00e9.

\n

En ce sens, le chiffre d\u2019affaires op\u00e9rationnel correspond principalement :

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des entreprises clientes, reconnues lors de l\u2019\u00e9mission des titres aux clients ;

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des commer\u00e7ants partenaires, reconnues lors de la demande de remboursement suite \u00e0 l\u2019utilisation du b\u00e9n\u00e9ficiaire ;

\n

\u2022aux gains r\u00e9alis\u00e9s sur les titres de services non pr\u00e9sent\u00e9s, reconnus en r\u00e9sultat apr\u00e8s la date d\u2019expiration des droits de remboursement ou par m\u00e9thode statistique ;

\n

\u2022aux redevances per\u00e7ues aupr\u00e8s des entreprises clientes au titre de l\u2019utilisation des plateformes du Groupe, reconnues de mani\u00e8re lin\u00e9aire sur les p\u00e9riodes d\u2019utilisation.

\n

En compl\u00e9ment d\u2019une d\u00e9sagr\u00e9gation par secteur g\u00e9ographique communiqu\u00e9e dans l\u2019information sectorielle, le Groupe pr\u00e9sente ci-dessous une d\u00e9sagr\u00e9gation de son chiffre d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Avantages aux salari\u00e9s

\n		\n

Mobilit\u00e9

\n		\n

Solutions compl\u00e9mentaires

\n		\n

Total

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2024

\n		\n

1 702

\n		\n

624

\n		\n

283

\n		\n

2 609

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2023

\n		\n

1 449

\n		\n

577

\n		\n

285

\n		\n

2 311

\n
\n

Variation

\n		\n

+253

\n		\n

+47

\n		\n

(2)

\n		\n

+298

\n
\n

% de variation

\n		\n

+17%

\n		\n

+8%

\n		\n

(1)%

\n		\n

+13%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+227

\n		\n

+65

\n		\n

+2

\n		\n

+294

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+16%

\n		\n

+11%

\n		\n

+1%

\n		\n

+13%

\n
\n

Les Solutions compl\u00e9mentaires regroupent les Services de paiement aux entreprises, les solutions de Motivation et r\u00e9compenses ainsi que les Programmes sociaux publics.

", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296308": { "value": "

NOTE 4Activit\u00e9 op\u00e9rationnelle

\n

4.1Secteurs op\u00e9rationnels

\n

\"image\"

\n

La norme IFRS 8 requiert de pr\u00e9senter l\u2019information financi\u00e8re regroup\u00e9e par \u00ab secteurs op\u00e9rationnels \u00bb. Les secteurs op\u00e9rationnels doivent refl\u00e9ter les regroupements effectu\u00e9s par \u00ab le principal d\u00e9cideur op\u00e9rationnel \u00bb lorsqu\u2019il alloue les ressources et analyse les performances de l\u2019ensemble consolid\u00e9.

\n

Outre les aspects de similarit\u00e9 des caract\u00e9ristiques \u00e9conomiques \u00e0 long terme, la norme IFRS 8 exige \u00e9galement que les 5 autres crit\u00e8res de regroupement suivants soient remplis :

\n

(a)la nature des produits et services ;

\n

(b)la nature des proc\u00e9d\u00e9s de fabrication ;

\n

(c)le type ou la cat\u00e9gorie de clients auxquels sont destin\u00e9s les produits et services ;

\n

(d)les m\u00e9thodes utilis\u00e9es pour distribuer leurs produits ou fournir les services ; et

\n

(e)s\u2019il y a lieu, la nature de l\u2019environnement r\u00e9glementaire, par exemple, la banque, l\u2019assurance ou les services publics.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296310": { "value": "Pr\u00e9sentation condens\u00e9e de donn\u00e9es financi\u00e8res\n

La Direction du Groupe suit la performance de l\u2019activit\u00e9 sur la base :

\n

\u2022du revenu total ;

\n

\u2022de l\u2019exc\u00e9dent brut d\u2019exploitation (EBITDA) ;

\n

\u2022du r\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT).

\n

\"image\"

\n

Revenu total des secteurs op\u00e9rationnels (avec chiffre d\u2019affaires intersecteurs) (en millions d\u2019euros)

\n

\"image\"

\n

\"image\"

\n

\"image\"

\n

Exc\u00e9dent brut d\u2019exploitation (EBITDA)
(en millions d\u2019euros)

\n

\"image\"

\n

\"image\"

\n

\"image\"

\n

R\u00e9conciliation de l\u2019exc\u00e9dent brut d\u2019exploitation (EBITDA)

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

Total

\n
\n

Revenu total

\n		\n

392

\n		\n

1 317

\n		\n

847

\n		\n

300

\n		\n

-

\n		\n

2 856

\n
\n

Charges d\u2019exploitation

\n		\n

(239)

\n		\n

(670)

\n		\n

(491)

\n		\n

(201)

\n		\n

10

\n		\n

(1 591)

\n
\n

EBITDA \u2013 2024

\n		\n

153

\n		\n

647

\n		\n

356

\n		\n

99

\n		\n

10

\n		\n

1 265

\n
\n

EBITDA \u2013 2023

\n		\n

141

\n		\n

595

\n		\n

309

\n		\n

58

\n		\n

(9)

\n		\n

1 094

\n
\n

\"image\"

\n

R\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT)
(en millions d\u2019euros)

\n

\"image\"

\n

\"image\"

\n

\"image\"

\n

Bilan

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

2024

\n
\n

Goodwill

\n		\n

167

\n		\n

1 714

\n		\n

439

\n		\n

942

\n		\n

-

\n		\n

3 262

\n
\n

Immobilisations incorporelles

\n		\n

88

\n		\n

626

\n		\n

262

\n		\n

224

\n		\n

64

\n		\n

1 264

\n
\n

Immobilisations corporelles

\n		\n

47

\n		\n

80

\n		\n

29

\n		\n

11

\n		\n

14

\n		\n

181

\n
\n

Actifs financiers non courants et participations dans les soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence

\n		\n

57

\n		\n

6

\n		\n

9

\n		\n

5

\n		\n

47

\n		\n

124

\n
\n

Actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s

\n		\n

6

\n		\n

13

\n		\n

57

\n		\n

2

\n		\n

5

\n		\n

83

\n
\n

Actif non courant

\n		\n

365

\n		\n

2 439

\n		\n

796

\n		\n

1 184

\n		\n

130

\n		\n

4 914

\n
\n

Actif courant

\n		\n

1 536

\n		\n

3 836

\n		\n

2 132

\n		\n

681

\n		\n

167

\n		\n

8 352

\n
\n

Total actif

\n		\n

1 901

\n		\n

6 275

\n		\n

2 928

\n		\n

1 865

\n		\n

297

\n		\n

13 266

\n
\n

Capitaux propres et int\u00e9r\u00eats minoritaires

\n		\n

(485)

\n		\n

1 827

\n		\n

878

\n		\n

1 039

\n		\n

(4 068)

\n		\n

(809)

\n
\n

Passif non courant

\n		\n

56

\n		\n

305

\n		\n

116

\n		\n

46

\n		\n

3 691

\n		\n

4 214

\n
\n

Passif courant

\n		\n

2 330

\n		\n

4 143

\n		\n

1 934

\n		\n

780

\n		\n

674

\n		\n

9 861

\n
\n

Total passif

\n		\n

1 901

\n		\n

6 275

\n		\n

2 928

\n		\n

1 865

\n		\n

297

\n		\n

13 266

\n
\n

Les actifs non courants des entit\u00e9s localis\u00e9es au Royaume-Uni, aux \u00c9tats-Unis et au Br\u00e9sil repr\u00e9sentent chacun plus de 10% du total et sont principalement li\u00e9s aux goodwills affect\u00e9s \u00e0 ces pays.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

2023

\n
\n

Goodwill

\n		\n

167

\n		\n

1 294

\n		\n

407

\n		\n

911

\n		\n

-

\n		\n

2 779

\n
\n

Immobilisations incorporelles

\n		\n

85

\n		\n

590

\n		\n

306

\n		\n

225

\n		\n

47

\n		\n

1 253

\n
\n

Immobilisations corporelles

\n		\n

33

\n		\n

69

\n		\n

32

\n		\n

11

\n		\n

15

\n		\n

160

\n
\n

Actifs financiers non courants et participations dans les soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence

\n		\n

56

\n		\n

20

\n		\n

17

\n		\n

4

\n		\n

50

\n		\n

147

\n
\n

Actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s

\n		\n

3

\n		\n

14

\n		\n

36

\n		\n

2

\n		\n

-

\n		\n

55

\n
\n

Actif non courant

\n		\n

344

\n		\n

1 987

\n		\n

798

\n		\n

1 153

\n		\n

112

\n		\n

4 394

\n
\n

Actif courant

\n		\n

1 422

\n		\n

3 949

\n		\n

2 265

\n		\n

529

\n		\n

736

\n		\n

8 901

\n
\n

Total actif

\n		\n

1 766

\n		\n

5 936

\n		\n

3 063

\n		\n

1 682

\n		\n

848

\n		\n

13 295

\n
\n

Capitaux propres et int\u00e9r\u00eats minoritaires

\n		\n

(427)

\n		\n

1 518

\n		\n

943

\n		\n

986

\n		\n

(3 589)

\n		\n

(569)

\n
\n

Passif non courant

\n		\n

45

\n		\n

245

\n		\n

109

\n		\n

42

\n		\n

3 701

\n		\n

4 142

\n
\n

Passif courant

\n		\n

2 148

\n		\n

4 173

\n		\n

2 011

\n		\n

654

\n		\n

736

\n		\n

9 722

\n
\n

Total passif

\n		\n

1 766

\n		\n

5 936

\n		\n

3 063

\n		\n

1 682

\n		\n

848

\n		\n

13 295

\n
\n

4.2.1Pr\u00e9sentation des secteurs op\u00e9rationnels par indicateur

\n

\"image\"

\n

Revenu total par zone g\u00e9ographique

\n

Le revenu total est compos\u00e9 du chiffre d\u2019affaires op\u00e9rationnel et des autres revenus.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Total

\n
\n

Revenu total 2024

\n		\n

392

\n		\n

1 317

\n		\n

847

\n		\n

300

\n		\n

2 856

\n
\n

Revenu total 2023

\n		\n

372

\n		\n

1 178

\n		\n

732

\n		\n

232

\n		\n

2 514

\n
\n

Variation

\n		\n

+20

\n		\n

+139

\n		\n

+115

\n		\n

+68

\n		\n

+342

\n
\n

% de variation

\n		\n

+6%

\n		\n

+12%

\n		\n

+16%

\n		\n

+29%

\n		\n

+14%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+27

\n		\n

+97

\n		\n

+158

\n		\n

+65

\n		\n

+347

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+7%

\n		\n

+8%

\n		\n

+22%

\n		\n

+28%

\n		\n

+14%

\n
\n

\"image\"

\n

Chiffre d\u2019affaires op\u00e9rationnel par zone g\u00e9ographique

\n

Les variations entre 2024 et 2023 du chiffre d\u2019affaires op\u00e9rationnel par zone g\u00e9ographique se d\u00e9taillent comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Total

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2024

\n		\n

361

\n		\n

1 221

\n		\n

769

\n		\n

258

\n		\n

2 609

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2023

\n		\n

348

\n		\n

1 086

\n		\n

667

\n		\n

210

\n		\n

2 311

\n
\n

Variation

\n		\n

+13

\n		\n

+135

\n		\n

+102

\n		\n

+48

\n		\n

+298

\n
\n

% de variation

\n		\n

+4%

\n		\n

+12%

\n		\n

+15%

\n		\n

+23%

\n		\n

+13%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+20

\n		\n

+93

\n		\n

+139

\n		\n

+42

\n		\n

+294

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+6%

\n		\n

+9%

\n		\n

+21%

\n		\n

+20%

\n		\n

+13%

\n
\n

En 2024, le chiffre d\u2019affaires op\u00e9rationnel est pour le Br\u00e9sil de 507 millions d\u2019euros (455 millions d\u2019euros en 2023) et pour l\u2019Italie de 464 millions d\u2019euros (398 millions d\u2019euros en 2023).

\n

\"image\"

\n

Autres revenus par zone g\u00e9ographique

\n

Les autres revenus correspondent aux revenus g\u00e9n\u00e9r\u00e9s par le placement des fonds structurellement mis \u00e0 la disposition d\u2019Edenred entre :

\n

\u2022la date d\u2019\u00e9mission et la date de remboursement pour les titres de service pr\u00e9pay\u00e9s ; et

\n

\u2022la date de chargement et la date d\u2019utilisation des cr\u00e9dits pour les cartes pr\u00e9pay\u00e9es.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Total

\n
\n

Autres revenus 2024

\n		\n

31

\n		\n

96

\n		\n

78

\n		\n

42

\n		\n

247

\n
\n

Autres revenus 2023

\n		\n

24

\n		\n

92

\n		\n

65

\n		\n

22

\n		\n

203

\n
\n

Variation

\n		\n

+7

\n		\n

+4

\n		\n

+13

\n		\n

+20

\n		\n

+44

\n
\n

% de variation

\n		\n

+28%

\n		\n

+5%

\n		\n

+20%

\n		\n

+94%

\n		\n

+22%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+7

\n		\n

+4

\n		\n

+19

\n		\n

+23

\n		\n

+53

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+28%

\n		\n

+4%

\n		\n

+29%

\n		\n

+108%

\n		\n

+26%

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296311": { "value": "

4.2Pr\u00e9sentation des secteurs op\u00e9rationnels

\n

\"image\"

\n

Comme expliqu\u00e9 dans le \u00ab Lexique op\u00e9rationnel et financier \u00bb (section 9.11), la croissance organique correspond aux donn\u00e9es comparables, c\u2019est-\u00e0-dire \u00e0 p\u00e9rim\u00e8tre et change constants. Cet indicateur refl\u00e8te la performance commerciale du Groupe.

\n

\n

\"image\"

\n

Les variations entre 2024 et 2023 de l\u2019activit\u00e9 du Groupe se d\u00e9taillent comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n		\n

Croissance organique

\n		\n

Effets de p\u00e9rim\u00e8tre

\n		\n

Impact de change

\n		\n

Variation totale

\n
\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel

\n		\n

2 609

\n		\n

2 311

\n		\n

294

\n		\n

+13%

\n		\n

62

\n		\n

+3%

\n		\n

(58)

\n		\n

(3)%

\n		\n

298

\n		\n

+13%

\n
\n

Autres revenus

\n		\n

247

\n		\n

203

\n		\n

53

\n		\n

+26%

\n		\n

0

\n		\n

+0%

\n		\n

(9)

\n		\n

(4)%

\n		\n

44

\n		\n

+22%

\n
\n

Revenu total

\n		\n

2 856

\n		\n

2 514

\n		\n

+347

\n		\n

+14%

\n		\n

+62

\n		\n

+3%

\n		\n

(67)

\n		\n

(3)%

\n		\n

+342

\n		\n

+14%

\n
\n

4.2.2Chiffres d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 15, les revenus sont reconnus lors du transfert du contr\u00f4le des biens et services au client. Le Groupe agit quasi exclusivement en tant qu\u2019agent dans le cadre de ses trois principales activit\u00e9s. Seule une commission d\u2019interm\u00e9diaire est reconnue en chiffre d\u2019affaires. Pour les transactions r\u00e9siduelles dans lesquelles le Groupe agit en tant que principal, un revenu \u00e0 hauteur de l\u2019int\u00e9gralit\u00e9 des montants per\u00e7us est comptabilis\u00e9.

\n

En ce sens, le chiffre d\u2019affaires op\u00e9rationnel correspond principalement :

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des entreprises clientes, reconnues lors de l\u2019\u00e9mission des titres aux clients ;

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des commer\u00e7ants partenaires, reconnues lors de la demande de remboursement suite \u00e0 l\u2019utilisation du b\u00e9n\u00e9ficiaire ;

\n

\u2022aux gains r\u00e9alis\u00e9s sur les titres de services non pr\u00e9sent\u00e9s, reconnus en r\u00e9sultat apr\u00e8s la date d\u2019expiration des droits de remboursement ou par m\u00e9thode statistique ;

\n

\u2022aux redevances per\u00e7ues aupr\u00e8s des entreprises clientes au titre de l\u2019utilisation des plateformes du Groupe, reconnues de mani\u00e8re lin\u00e9aire sur les p\u00e9riodes d\u2019utilisation.

\n

En compl\u00e9ment d\u2019une d\u00e9sagr\u00e9gation par secteur g\u00e9ographique communiqu\u00e9e dans l\u2019information sectorielle, le Groupe pr\u00e9sente ci-dessous une d\u00e9sagr\u00e9gation de son chiffre d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Avantages aux salari\u00e9s

\n		\n

Mobilit\u00e9

\n		\n

Solutions compl\u00e9mentaires

\n		\n

Total

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2024

\n		\n

1 702

\n		\n

624

\n		\n

283

\n		\n

2 609

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2023

\n		\n

1 449

\n		\n

577

\n		\n

285

\n		\n

2 311

\n
\n

Variation

\n		\n

+253

\n		\n

+47

\n		\n

(2)

\n		\n

+298

\n
\n

% de variation

\n		\n

+17%

\n		\n

+8%

\n		\n

(1)%

\n		\n

+13%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+227

\n		\n

+65

\n		\n

+2

\n		\n

+294

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+16%

\n		\n

+11%

\n		\n

+1%

\n		\n

+13%

\n
\n

Les Solutions compl\u00e9mentaires regroupent les Services de paiement aux entreprises, les solutions de Motivation et r\u00e9compenses ainsi que les Programmes sociaux publics.

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"edenred:AbsoluteLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295653": { "value": "53000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "unit": "iso4217:EUR" } }, "fact_295630": { "value": "0.28", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember" } }, "fact_295636": { "value": "0.04", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember" } }, "fact_295642": { "value": "0.29", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember" } }, "fact_295648": { "value": "1.08", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember" } }, "fact_295654": { "value": "0.26", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInOtherRevenue", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember" } }, "fact_296313": { "value": "

4.2.2Chiffres d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 15, les revenus sont reconnus lors du transfert du contr\u00f4le des biens et services au client. Le Groupe agit quasi exclusivement en tant qu\u2019agent dans le cadre de ses trois principales activit\u00e9s. Seule une commission d\u2019interm\u00e9diaire est reconnue en chiffre d\u2019affaires. Pour les transactions r\u00e9siduelles dans lesquelles le Groupe agit en tant que principal, un revenu \u00e0 hauteur de l\u2019int\u00e9gralit\u00e9 des montants per\u00e7us est comptabilis\u00e9.

\n

En ce sens, le chiffre d\u2019affaires op\u00e9rationnel correspond principalement :

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des entreprises clientes, reconnues lors de l\u2019\u00e9mission des titres aux clients ;

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des commer\u00e7ants partenaires, reconnues lors de la demande de remboursement suite \u00e0 l\u2019utilisation du b\u00e9n\u00e9ficiaire ;

\n

\u2022aux gains r\u00e9alis\u00e9s sur les titres de services non pr\u00e9sent\u00e9s, reconnus en r\u00e9sultat apr\u00e8s la date d\u2019expiration des droits de remboursement ou par m\u00e9thode statistique ;

\n

\u2022aux redevances per\u00e7ues aupr\u00e8s des entreprises clientes au titre de l\u2019utilisation des plateformes du Groupe, reconnues de mani\u00e8re lin\u00e9aire sur les p\u00e9riodes d\u2019utilisation.

\n

En compl\u00e9ment d\u2019une d\u00e9sagr\u00e9gation par secteur g\u00e9ographique communiqu\u00e9e dans l\u2019information sectorielle, le Groupe pr\u00e9sente ci-dessous une d\u00e9sagr\u00e9gation de son chiffre d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Avantages aux salari\u00e9s

\n		\n

Mobilit\u00e9

\n		\n

Solutions compl\u00e9mentaires

\n		\n

Total

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2024

\n		\n

1 702

\n		\n

624

\n		\n

283

\n		\n

2 609

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2023

\n		\n

1 449

\n		\n

577

\n		\n

285

\n		\n

2 311

\n
\n

Variation

\n		\n

+253

\n		\n

+47

\n		\n

(2)

\n		\n

+298

\n
\n

% de variation

\n		\n

+17%

\n		\n

+8%

\n		\n

(1)%

\n		\n

+13%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+227

\n		\n

+65

\n		\n

+2

\n		\n

+294

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+16%

\n		\n

+11%

\n		\n

+1%

\n		\n

+13%

\n
\n

Les Solutions compl\u00e9mentaires regroupent les Services de paiement aux entreprises, les solutions de Motivation et r\u00e9compenses ainsi que les Programmes sociaux publics.

", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296312": { "value": "

4.2.2Chiffres d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 15, les revenus sont reconnus lors du transfert du contr\u00f4le des biens et services au client. Le Groupe agit quasi exclusivement en tant qu\u2019agent dans le cadre de ses trois principales activit\u00e9s. Seule une commission d\u2019interm\u00e9diaire est reconnue en chiffre d\u2019affaires. Pour les transactions r\u00e9siduelles dans lesquelles le Groupe agit en tant que principal, un revenu \u00e0 hauteur de l\u2019int\u00e9gralit\u00e9 des montants per\u00e7us est comptabilis\u00e9.

\n

En ce sens, le chiffre d\u2019affaires op\u00e9rationnel correspond principalement :

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des entreprises clientes, reconnues lors de l\u2019\u00e9mission des titres aux clients ;

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des commer\u00e7ants partenaires, reconnues lors de la demande de remboursement suite \u00e0 l\u2019utilisation du b\u00e9n\u00e9ficiaire ;

\n

\u2022aux gains r\u00e9alis\u00e9s sur les titres de services non pr\u00e9sent\u00e9s, reconnus en r\u00e9sultat apr\u00e8s la date d\u2019expiration des droits de remboursement ou par m\u00e9thode statistique ;

\n

\u2022aux redevances per\u00e7ues aupr\u00e8s des entreprises clientes au titre de l\u2019utilisation des plateformes du Groupe, reconnues de mani\u00e8re lin\u00e9aire sur les p\u00e9riodes d\u2019utilisation.

\n

En compl\u00e9ment d\u2019une d\u00e9sagr\u00e9gation par secteur g\u00e9ographique communiqu\u00e9e dans l\u2019information sectorielle, le Groupe pr\u00e9sente ci-dessous une d\u00e9sagr\u00e9gation de son chiffre d\u2019affaires op\u00e9rationnel par ligne de m\u00e9tier.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Avantages aux salari\u00e9s

\n		\n

Mobilit\u00e9

\n		\n

Solutions compl\u00e9mentaires

\n		\n

Total

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2024

\n		\n

1 702

\n		\n

624

\n		\n

283

\n		\n

2 609

\n
\n

Chiffre d\u2019affaires op\u00e9rationnel 2023

\n		\n

1 449

\n		\n

577

\n		\n

285

\n		\n

2 311

\n
\n

Variation

\n		\n

+253

\n		\n

+47

\n		\n

(2)

\n		\n

+298

\n
\n

% de variation

\n		\n

+17%

\n		\n

+8%

\n		\n

(1)%

\n		\n

+13%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+227

\n		\n

+65

\n		\n

+2

\n		\n

+294

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+16%

\n		\n

+11%

\n		\n

+1%

\n		\n

+13%

\n
\n

Les Solutions compl\u00e9mentaires regroupent les Services de paiement aux entreprises, les solutions de Motivation et r\u00e9compenses ainsi que les Programmes sociaux publics.

", "dimensions": { "concept": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296314": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 15, les revenus sont reconnus lors du transfert du contr\u00f4le des biens et services au client. Le Groupe agit quasi exclusivement en tant qu\u2019agent dans le cadre de ses trois principales activit\u00e9s. Seule une commission d\u2019interm\u00e9diaire est reconnue en chiffre d\u2019affaires. Pour les transactions r\u00e9siduelles dans lesquelles le Groupe agit en tant que principal, un revenu \u00e0 hauteur de l\u2019int\u00e9gralit\u00e9 des montants per\u00e7us est comptabilis\u00e9.

\n

En ce sens, le chiffre d\u2019affaires op\u00e9rationnel correspond principalement :

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des entreprises clientes, reconnues lors de l\u2019\u00e9mission des titres aux clients ;

\n

\u2022aux commissions per\u00e7ues aupr\u00e8s des commer\u00e7ants partenaires, reconnues lors de la demande de remboursement suite \u00e0 l\u2019utilisation du b\u00e9n\u00e9ficiaire ;

\n

\u2022aux gains r\u00e9alis\u00e9s sur les titres de services non pr\u00e9sent\u00e9s, reconnus en r\u00e9sultat apr\u00e8s la date d\u2019expiration des droits de remboursement ou par m\u00e9thode statistique ;

\n

\u2022aux redevances per\u00e7ues aupr\u00e8s des entreprises clientes au titre de l\u2019utilisation des plateformes du Groupe, reconnues de mani\u00e8re lin\u00e9aire sur les p\u00e9riodes d\u2019utilisation.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296315": { "value": "

4.3Charges d\u2019exploitation

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Co\u00fbts de personnel

\n		\n

(781)

\n		\n

(682)

\n
\n

Co\u00fbts des ventes

\n		\n

(252)

\n		\n

(200)

\n
\n

Taxes d\u2019exploitation

\n		\n

(59)

\n		\n

(61)

\n
\n

Autres charges d\u2019exploitation

\n		\n

(499)

\n		\n

(477)

\n
\n

Total charges d\u2019exploitation

\n		\n

(1 591)

\n		\n

(1 420)

\n
\n

Les autres charges d\u2019exploitation sont principalement constitu\u00e9es des d\u00e9penses informatiques, d\u2019honoraires, de d\u00e9penses de marketing et publicit\u00e9, des dotations/reprises de d\u00e9pr\u00e9ciations pour actif circulant et de frais de d\u00e9veloppement non capitalis\u00e9s.

", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295655": { "value": "781000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295660": { "value": "682000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295656": { "value": "252000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RawMaterialsAndConsumablesUsed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295661": { "value": "200000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RawMaterialsAndConsumablesUsed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295657": { "value": "59000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxExpenseOtherThanIncomeTaxExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295662": { "value": "61000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxExpenseOtherThanIncomeTaxExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295658": { "value": "499000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:MiscellaneousOtherOperatingExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295663": { "value": "477000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:MiscellaneousOtherOperatingExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295659": { "value": "1591000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OperatingExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295664": { "value": "1420000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OperatingExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296316": { "value": "

4.4Exc\u00e9dent brut d\u2019exploitation (EBITDA)

\n

\"image\"

\n

La variation entre 2024 et 2023 de l\u2019activit\u00e9 du Groupe se d\u00e9taille comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n		\n

Croissance organique

\n		\n

Effets de p\u00e9rim\u00e8tre

\n		\n

Impact de change

\n		\n

Variation
totale

\n
\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n
\n

Exc\u00e9dent brut d\u2019exploitation (EBITDA)

\n		\n

1 265

\n		\n

1 094

\n		\n

+208

\n		\n

+19%

\n		\n

(3)

\n		\n

+0%

\n		\n

(34)

\n		\n

(3)%

\n		\n

+171

\n		\n

+16%

\n
\n

\"image\"

\n

La pr\u00e9sentation de l\u2019exc\u00e9dent brut d\u2019exploitation (EBITDA) par secteur op\u00e9rationnel est d\u00e9taill\u00e9e dans le tableau ci-dessous :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

Total

\n
\n

Exc\u00e9dent brut d\u2019exploitation (EBITDA) 2024

\n		\n

153

\n		\n

647

\n		\n

356

\n		\n

99

\n		\n

10

\n		\n

1 265

\n
\n

Exc\u00e9dent brut d\u2019exploitation (EBITDA) 2023

\n		\n

141

\n		\n

595

\n		\n

309

\n		\n

58

\n		\n

(9)

\n		\n

1 094

\n
\n

Variation

\n		\n

+12

\n		\n

+52

\n		\n

+47

\n		\n

+41

\n		\n

+19

\n		\n

+171

\n
\n

% de variation

\n		\n

+9%

\n		\n

+9%

\n		\n

+15%

\n		\n

+70%

\n		\n

n/a

\n		\n

+16%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+16

\n		\n

+47

\n		\n

+74

\n		\n

+47

\n		\n

+24

\n		\n

+208

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+11%

\n		\n

+8%

\n		\n

+24%

\n		\n

+81%

\n		\n

n/a

\n		\n

+19%

\n
\n

4.5R\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT)

\n

\"image\"

\n

La variation entre 2024 et 2023 du r\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT) du Groupe se d\u00e9taille comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n		\n

Croissance organique

\n		\n

Effets de p\u00e9rim\u00e8tre

\n		\n

Impact de change

\n		\n

Variation
totale

\n
\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n		\n

En M\u20ac

\n		\n

En %

\n
\n

R\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT)

\n		\n

1 040

\n		\n

901

\n		\n

+188

\n		\n

+21%

\n		\n

(18)

\n		\n

(2)%

\n		\n

(31)

\n		\n

(3)%

\n		\n

+139

\n		\n

+16%

\n
\n

\"image\"

\n

La pr\u00e9sentation du r\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT) par secteur op\u00e9rationnel est d\u00e9taill\u00e9e dans le tableau ci-dessous :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Europe hors France

\n		\n

Am\u00e9rique latine

\n		\n

Reste du Monde

\n		\n

Autres

\n		\n

Total

\n
\n

R\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT) 2024

\n		\n

121

\n		\n

549

\n		\n

303

\n		\n

72

\n		\n

(5)

\n		\n

1 040

\n
\n

R\u00e9sultat d\u2019exploitation avant autres charges et produits (EBIT) 2023

\n		\n

113

\n		\n

517

\n		\n

257

\n		\n

36

\n		\n

(22)

\n		\n

901

\n
\n

Variation

\n		\n

+8

\n		\n

+32

\n		\n

+46

\n		\n

+36

\n		\n

+17

\n		\n

+139

\n
\n

% de variation

\n		\n

+6%

\n		\n

+6%

\n		\n

+18%

\n		\n

+102%

\n		\n

n/a

\n		\n

+16%

\n
\n

Variation en donn\u00e9es comparables

\n		\n

+11

\n		\n

+38

\n		\n

+72

\n		\n

+45

\n		\n

+22

\n		\n

+188

\n
\n

% de variation en donn\u00e9es comparables

\n		\n

+9%

\n		\n

+7%

\n		\n

+28%

\n		\n

+127%

\n		\n

n/a

\n		\n

+21%

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295665": { "value": "1265000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295666": { "value": "1094000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295667": { "value": "208000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "unit": "iso4217:EUR" } }, "fact_295668": { "value": "0.19", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember" } }, "fact_295669": { "value": "-3000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:ChangeInConsolidationScopeMember", "unit": "iso4217:EUR" } }, "fact_295670": { "value": "0.0", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:ChangeInConsolidationScopeMember" } }, "fact_295671": { "value": "-34000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:CurrencyEffetMember", "unit": "iso4217:EUR" } }, "fact_295672": { "value": "-0.03", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:CurrencyEffetMember" } }, "fact_295673": { "value": "171000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295674": { "value": "0.16", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295675": { "value": "153000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295681": { "value": "647000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295687": { "value": "356000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295693": { "value": "99000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295699": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295703": { "value": "1265000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295676": { "value": "141000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295682": { "value": "595000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295688": { "value": "309000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295694": { "value": "58000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295700": { "value": "-9000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": 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"47000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295695": { "value": "41000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295701": { "value": "19000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295705": { "value": "171000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295678": { "value": "0.09", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember" } }, "fact_295684": { "value": "0.09", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember" } }, "fact_295690": { "value": "0.15", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember" } }, "fact_295696": { "value": "0.70", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember" } }, "fact_295706": { "value": "0.16", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295679": { "value": "16000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295685": { "value": "47000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295691": { "value": "74000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295697": { "value": "47000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295702": { "value": "24000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295707": { "value": "208000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "unit": "iso4217:EUR" } }, "fact_295680": { "value": "0.11", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", 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"edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember" } }, "fact_295708": { "value": "0.19", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbitda", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember" } }, "fact_295709": { "value": "1040000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295710": { "value": "901000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295711": { "value": "188000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "unit": "iso4217:EUR" } }, "fact_295712": { "value": "0.21", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember" } }, "fact_295713": { "value": "-18000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:ChangeInConsolidationScopeMember", "unit": "iso4217:EUR" } }, "fact_295714": { "value": "-0.02", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:ChangeInConsolidationScopeMember" } }, "fact_295715": { "value": "-31000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:CurrencyEffetMember", "unit": "iso4217:EUR" } }, "fact_295716": { "value": "-0.03", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:CurrencyEffetMember" } }, "fact_295717": { "value": "139000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295718": { "value": "0.16", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_295719": { "value": "121000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295725": { "value": "549000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295731": { "value": "303000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295737": { "value": "72000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295743": { "value": "-5000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295747": { "value": "1040000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295720": { "value": "113000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295726": { "value": "517000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295732": { "value": "257000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295738": { "value": "36000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295744": { "value": "-22000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295748": { "value": "901000000.0", "decimals": -6, "dimensions": { "concept": "edenred:Ebit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295721": { "value": "8000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295727": { "value": "32000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295733": { "value": "46000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295739": { "value": "36000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295745": { "value": "17000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295749": { "value": "139000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295722": { "value": "0.06", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember" } }, "fact_295728": { "value": "0.06", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember" } }, "fact_295734": { "value": "0.18", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember" } }, "fact_295740": { "value": "1.02", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember" } }, "fact_295750": { "value": "0.16", "decimals": 2, "dimensions": { "concept": "edenred:RelativeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295723": { "value": "11000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember", "unit": "iso4217:EUR" } }, "fact_295729": { "value": "38000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember", "unit": "iso4217:EUR" } }, "fact_295735": { "value": "72000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember", "unit": "iso4217:EUR" } }, "fact_295741": { "value": "45000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember", "unit": "iso4217:EUR" } }, "fact_295746": { "value": "22000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:OtherNotLocatedMember", "unit": "iso4217:EUR" } }, "fact_295751": { "value": "188000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AbsoluteLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "unit": "iso4217:EUR" } }, "fact_295724": { "value": "0.09", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:FranceMember" } }, "fact_295730": { "value": "0.07", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:EuropeExcludingFranceMember" } }, "fact_295736": { "value": "0.28", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:LatinAmericaMember" } }, "fact_295742": { "value": "1.27", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember", "ifrs-full:GeographicalAreasAxis": "edenred:RestOfTheWorldMember" } }, "fact_295752": { "value": "0.21", "decimals": 2, "dimensions": { "concept": "edenred:RelativeLikeforlikeChangeInEbit", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "edenred:SourcesOfVariationAxis": "edenred:OrganicGrowthMember" } }, "fact_296317": { "value": "

4.6Variation du besoin en fonds de roulement et des fonds \u00e0 rembourser

\n

\"image\"

\n

Les fonds \u00e0 rembourser correspondent \u00e0 la valeur faciale des titres en circulation et aux fonds charg\u00e9s sur les cartes non encore rembours\u00e9s aux commer\u00e7ants. Ils r\u00e9sultent de multiples transactions :

\n

\u2022d\u2019une part, avec les clients pour lesquels les titres sont \u00e9mis ou les cartes charg\u00e9es, en contrepartie d\u2019un encaissement comptabilis\u00e9 soit en tr\u00e9sorerie disponible, soit, selon les r\u00e9glementations applicables, en fonds r\u00e9serv\u00e9s principalement en France, en Belgique, aux \u00c9tats-Unis, au Royaume-Uni, au Br\u00e9sil, en Roumanie et au Mexique ;

\n

\u2022et d\u2019autre part, avec les commer\u00e7ants qui sont rembours\u00e9s par Edenred des titres ou cartes utilis\u00e9s par les salari\u00e9s, dans leur \u00e9tablissement.

\n

Compte tenu de la nature des activit\u00e9s d\u2019Edenred, les fonds \u00e0 rembourser sont un indicateur clef dans la gestion de l\u2019activit\u00e9, tout comme les fonds r\u00e9serv\u00e9s (cf. Note 4.7 \u00ab Variation des fonds r\u00e9serv\u00e9s \u00bb).

\n

Les fonds \u00e0 rembourser sont comptabilis\u00e9s en passif courant.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n		\n

Variation

\n
\n

Stocks (nets)

\n		\n

62

\n		\n

67

\n		\n

(5)

\n
\n

Clients (nets) li\u00e9s aux fonds \u00e0 rembourser

\n		\n

1 320

\n		\n

1 358

\n		\n

(38)

\n
\n

Clients (nets) non li\u00e9s aux fonds \u00e0 rembourser

\n		\n

1 444

\n		\n

1 430

\n		\n

14

\n
\n

Autres tiers actifs (nets)

\n		\n

629

\n		\n

611

\n		\n

18

\n
\n

BFR Actif

\n		\n

3 455

\n		\n

3 466

\n		\n

(11)

\n
\n

Fournisseurs

\n		\n

(1 793)

\n		\n

(1 653)

\n		\n

(140)

\n
\n

Autres tiers passifs

\n		\n

(1 350)

\n		\n

(1 682)

\n		\n

332

\n
\n

Fonds \u00e0 rembourser

\n		\n

(5 722)

\n		\n

(5 690)

\n		\n

(32)

\n
\n

BFR Passif

\n		\n

(8 865)

\n		\n

(9 025)

\n		\n

160

\n
\n

BFR net n\u00e9gatif

\n		\n

(5 410)

\n		\n

(5 559)

\n		\n

149

\n
\n

Dettes d\u2019imp\u00f4ts courants

\n		\n

(70)

\n		\n

(82)

\n		\n

12

\n
\n

BFR net n\u00e9gatif (y compris dettes d\u2019IS)

\n		\n

(5 480)

\n		\n

(5 641)

\n		\n

161

\n
\n

Au 31 d\u00e9cembre 2024, le BFR s\u2019\u00e9l\u00e8ve \u00e0 (5 480) millions d\u2019euros \u00e0 comparer \u00e0 (5 641) millions d\u2019euros au 31 d\u00e9cembre 2023. La variation du BFR net (hors dette d\u2019IS) s\u2019explique principalement par :

\n

\u2022une diminution des autres tiers passifs expliqu\u00e9e notamment par une revue du portefeuille d\u2019activit\u00e9 bancaire (\u00ab Banking as a Service \u00bb) g\u00e9r\u00e9e par Edenred PayTech ;

\n

\u2022une augmentation des titres en circulation notamment en Am\u00e9rique latine et en Europe refl\u00e9tant la croissance du volume d\u2019activit\u00e9 ;

\n

\u2022la variation des cours des principales devises des pays dans lesquels le Groupe op\u00e8re pour +125 millions d\u2019euros.

\n

Par ailleurs, la d\u00e9termination finale du bilan d\u2019ouverture de Reward Gateway a amen\u00e9 certains reclassements au sein du besoin en fonds de roulement.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

BFR net de d\u00e9but de p\u00e9riode

\n		\n

(5 559)

\n		\n

(4 939)

\n
\n

Variation du besoin en fonds de roulement (1)

\n		\n

68

\n		\n

(300)

\n
\n

\u00c9l\u00e9ments de BFR inclus dans les acquisitions

\n		\n

(25)

\n		\n

(142)

\n
\n

\u00c9l\u00e9ments de BFR inclus dans les cessions/liquidations

\n		\n

-

\n		\n

16

\n
\n

Variation des d\u00e9pr\u00e9ciations des actifs circulants

\n		\n

(15)

\n		\n

(150)

\n
\n

Diff\u00e9rence de conversion

\n		\n

125

\n		\n

(36)

\n
\n

Reclassements vers les autres postes du bilan

\n		\n

(4)

\n		\n

(8)

\n
\n

Variation nette de BFR

\n		\n

149

\n		\n

(620)

\n
\n

BFR net de fin de p\u00e9riode

\n		\n

(5 410)

\n		\n

(5 559)

\n
\n

(1)Cf. \u00ab 1.4 Tableau des flux de tr\u00e9sorerie consolid\u00e9s \u00bb.

\n
\n

Les \u00e9l\u00e9ments de BFR inclus dans les acquisitions sont constitu\u00e9s principalement des \u00e9l\u00e9ments de Spirii et Pagbem, soci\u00e9t\u00e9 acquise en 2024, au Br\u00e9sil, dans le march\u00e9 du fret.

\n

La diff\u00e9rence de conversion est principalement compos\u00e9e par le real br\u00e9silien.

\n

6.5Analyse de l\u2019endettement net et de la tr\u00e9sorerie nette

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

3 610

\n		\n

3 547

\n
\n

Autres passifs financiers non courants

\n		\n

314

\n		\n

318

\n
\n

Dettes financi\u00e8res courantes (excl. banques cr\u00e9ditrices)

\n		\n

704

\n		\n

509

\n
\n

Autres passifs financiers courants

\n		\n

110

\n		\n

69

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

27

\n
\n

Dettes et autres passifs financiers

\n		\n

4 837

\n		\n

4 470

\n
\n

Autres actifs financiers courants

\n		\n

(17)

\n		\n

(8)

\n
\n

Instruments d\u00e9riv\u00e9s courants

\n		\n

-

\n		\n

(2)

\n
\n

Instruments d\u00e9riv\u00e9s non courants

\n		\n

-

\n		\n

(8)

\n
\n

Autres placements de tr\u00e9sorerie

\n		\n

(1 375)

\n		\n

(1 998)

\n
\n

Tr\u00e9sorerie & \u00e9quivalent de tr\u00e9sorerie

\n		\n

(1 639)

\n		\n

(1 354)

\n
\n

Tr\u00e9sorerie et autres actifs financiers

\n		\n

(3 031)

\n		\n

(3 370)

\n
\n

Dette nette

\n		\n

1 806

\n		\n

1 100

\n
\n

Les autres passifs financiers non courants et courants int\u00e8grent les passifs locatifs IFRS 16 pour un montant de 130 millions d\u2019euros.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Variation de la tr\u00e9sorerie

\n		\n

Variations \u00ab non cash \u00bb

\n		\n

2024

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

Autres variations

\n		\n

Juste valeur des instruments financiers

\n		\n

Reclas\u00adsements

\n		\n

Diff\u00e9rence de conversion

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

3 547

\n		\n

500

\n		\n

3

\n		\n

-

\n		\n

53

\n		\n

(493)

\n		\n

-

\n		\n

3 610

\n
\n

Autres passifs financiers non courants

\n		\n

318

\n		\n

-

\n		\n

-

\n		\n

82

\n		\n

(28)

\n		\n

(49)

\n		\n

(9)

\n		\n

314

\n
\n

Total passifs financiers non courants

\n		\n

3 865

\n		\n

500

\n		\n

3

\n		\n

82

\n		\n

25

\n		\n

(542)

\n		\n

(9)

\n		\n

3 924

\n
\n

Dettes financi\u00e8res courantes (y compris banques cr\u00e9ditrices)

\n		\n

536

\n		\n

(231)

\n		\n

7

\n		\n

-

\n		\n

(2)

\n		\n

493

\n		\n

-

\n		\n

803

\n
\n

Autres passifs financiers courants

\n		\n

69

\n		\n

(60)

\n		\n

9

\n		\n

36

\n		\n

3

\n		\n

49

\n		\n

4

\n		\n

110

\n
\n

Total passifs financiers courants

\n		\n

605

\n		\n

(291)

\n		\n

16

\n		\n

36

\n		\n

1

\n		\n

542

\n		\n

4

\n		\n

913

\n
\n

Instruments d\u00e9riv\u00e9s non courants actifs

\n		\n

(8)

\n		\n

5

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

1

\n		\n

-

\n		\n

-

\n
\n

Actifs financiers courants

\n		\n

(3 362)

\n		\n

109

\n		\n

(10)

\n		\n

-

\n		\n

4

\n		\n

-

\n		\n

228

\n		\n

(3 031)

\n
\n

Total passifs courants nets des actifs financiers

\n		\n

(2 765)

\n		\n

(177)

\n		\n

6

\n		\n

36

\n		\n

7

\n		\n

543

\n		\n

232

\n		\n

(2 118)

\n
\n

Dette nette

\n		\n

1 100

\n		\n

323

\n		\n

9

\n		\n

118

\n		\n

32

\n		\n

1

\n		\n

223

\n		\n

1 806

\n
\n

Les autres variations des autres passifs financiers non courants incluent la variation des engagements d\u2019achats sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le sur les actionnaires minoritaires pour 19 millions d\u2019euros en contrepartie des capitaux propres Groupe pour (18) millions d\u2019euros et des int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le pour (1) million d\u2019euros.

\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2022

\n		\n

Variation de la tr\u00e9sorerie

\n		\n

Variations \u00ab non cash \u00bb

\n		\n

2023

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

Autres variations

\n		\n

Juste valeur des instruments financiers

\n		\n

Reclas\u00adsements

\n		\n

Diff\u00e9rence de conversion

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

2 763

\n		\n

946

\n		\n

252

\n		\n

-

\n		\n

83

\n		\n

(501)

\n		\n

4

\n		\n

3 547

\n
\n

Autres passifs financiers non courants

\n		\n

368

\n		\n

2

\n		\n

2

\n		\n

66

\n		\n

(83)

\n		\n

(40)

\n		\n

3

\n		\n

318

\n
\n

Total passifs financiers non courants

\n		\n

3 131

\n		\n

948

\n		\n

254

\n		\n

66

\n		\n

-

\n		\n

(541)

\n		\n

7

\n		\n

3 865

\n
\n

Dettes financi\u00e8res courantes (y compris banques cr\u00e9ditrices)

\n		\n

167

\n		\n

(159)

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

501

\n		\n

-

\n		\n

536

\n
\n

Autres passifs financiers courants

\n		\n

43

\n		\n

(21)

\n		\n

4

\n		\n

17

\n		\n

(15)

\n		\n

41

\n		\n

-

\n		\n

69

\n
\n

Total passifs financiers courants

\n		\n

210

\n		\n

(180)

\n		\n

31

\n		\n

17

\n		\n

(15)

\n		\n

542

\n		\n

-

\n		\n

605

\n
\n

Instruments d\u00e9riv\u00e9s non courants actifs

\n		\n

(4)

\n		\n

(5)

\n		\n

-

\n		\n

-

\n		\n

4

\n		\n

(3)

\n		\n

-

\n		\n

(8)

\n
\n

Actifs financiers courants

\n		\n

(3 030)

\n		\n

(281)

\n		\n

(30)

\n		\n

1

\n		\n

(4)

\n		\n

2

\n		\n

(20)

\n		\n

(3 362)

\n
\n

Total passifs courants nets des actifs financiers

\n		\n

(2 824)

\n		\n

(466)

\n		\n

1

\n		\n

18

\n		\n

(15)

\n		\n

541

\n		\n

(20)

\n		\n

(2 765)

\n
\n

Dette nette

\n		\n

307

\n		\n

482

\n		\n

255

\n		\n

84

\n		\n

(15)

\n		\n

-

\n		\n

(13)

\n		\n

1 100

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295753": { "value": "62000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295765": { "value": "67000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295777": { "value": "-5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295754": { "value": "1320000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TradeReceivablesNetLinkedToFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295766": { "value": "1358000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TradeReceivablesNetLinkedToFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295778": { "value": "-38000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInTradeReceivablesNetLinkedToFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295755": { "value": "1444000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TradeReceivablesNetNotLinkedToFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295767": { "value": "1430000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TradeReceivablesNetNotLinkedToFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295779": { "value": "14000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInTradeReceivablesNetNotLinkedToFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295756": { "value": "629000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295768": { "value": "611000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295780": { "value": "18000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295757": { "value": "3455000000.0", "decimals": -6, "dimensions": { "concept": "edenred:WorkingCapitalAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295769": { "value": "3466000000.0", "decimals": -6, "dimensions": { "concept": "edenred:WorkingCapitalAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295781": { "value": "-11000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295758": { "value": "1793000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295770": { "value": "1653000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295782": { "value": "-140000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295759": { "value": "1350000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295771": { "value": "1682000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295783": { "value": "332000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295760": { "value": "5722000000.0", "decimals": -6, "dimensions": { "concept": "edenred:FundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295772": { "value": "5690000000.0", "decimals": -6, "dimensions": { "concept": "edenred:FundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295784": { "value": "-32000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInFundsToBeRedeemed", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295761": { "value": "-8865000000.0", "decimals": -6, "dimensions": { "concept": "edenred:WorkingCapitalLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295773": { "value": "-9025000000.0", "decimals": -6, "dimensions": { "concept": "edenred:WorkingCapitalLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295785": { "value": "160000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295762": { "value": "-5410000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295774": { "value": "-5559000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295786": { "value": "149000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInNegativeWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295763": { "value": "70000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295775": { "value": "82000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295787": { "value": "12000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AdjustmentsForIncomeTaxExpenseNote", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295764": { "value": "-5480000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapitalIncludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295776": { "value": "-5641000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapitalIncludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295788": { "value": "161000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInNegativeWorkingCapitalIncludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295789": { "value": "-5559000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapitalExcludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295798": { "value": "-4939000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapitalExcludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295790": { "value": "68000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295799": { "value": "-300000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295791": { "value": "-25000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalImpactOfAcquisitions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295800": { "value": "-142000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalImpactOfAcquisitions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295792": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalImpactOfDisposalsLiquidations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295801": { "value": "16000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalImpactOfDisposalsLiquidations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295793": { "value": "-15000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInImpairmentOfCurrentAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295802": { "value": "-150000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInImpairmentOfCurrentAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295794": { "value": "125000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalCurrencyTranslationAdjustment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295803": { "value": "-36000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalCurrencyTranslationAdjustment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295795": { "value": "-4000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalReclassificationsToOtherBalanceSheetItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295804": { "value": "-8000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangeInWorkingCapitalReclassificationsToOtherBalanceSheetItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295796": { "value": "149000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NetChangeInWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295805": { "value": "-620000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NetChangeInWorkingCapital", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295797": { "value": "-5410000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapitalExcludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295806": { "value": "-5559000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NegativeWorkingCapitalExcludingCoporateIncomeTaxLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296318": { "value": "

4.7Variation des fonds r\u00e9serv\u00e9s

\n

\"image\"

\n

Les fonds r\u00e9serv\u00e9s sont repr\u00e9sentatifs notamment de la valeur faciale des titres de services en circulation soumis \u00e0 des r\u00e9glementations particuli\u00e8res dans certains pays (notamment en France pour les solutions Ticket Restaurant\u00ae et Ticket CESU). En particulier, ces fonds font l\u2019objet de restrictions quant \u00e0 leur utilisation et ne sont pas fongibles avec la tr\u00e9sorerie du Groupe. Ils restent la propri\u00e9t\u00e9 d\u2019Edenred et sont investis dans des instruments financiers donnant lieu \u00e0 r\u00e9mun\u00e9ration sous contrainte du r\u00e9gulateur local. Les fonds r\u00e9serv\u00e9s incluent aussi une partie de fonds li\u00e9s aux clients directs de la filiale Edenred PayTech au Royaume-Uni.

\n

Les fonds r\u00e9serv\u00e9s correspondent aux fonds soumis \u00e0 une r\u00e9glementation sp\u00e9ciale en France (792 millions d\u2019euros), en Belgique (321 millions d\u2019euros), au Royaume-Uni (311 millions d\u2019euros), en Roumanie (141 millions d\u2019euros), aux \u00c9tats-Unis (108 millions d\u2019euros), au Br\u00e9sil (59 millions d\u2019euros), \u00e0 Ta\u00efwan (43 millions d\u2019euros), aux \u00c9mirats arabes unis (35 millions d\u2019euros), au Mexique (28 millions d\u2019euros), en Bulgarie (15 millions d\u2019euros) et en Uruguay (11 millions d\u2019euros).

\n

Compte tenu de la nature des activit\u00e9s d\u2019Edenred, les fonds r\u00e9serv\u00e9s sont un indicateur clef dans la gestion de l\u2019activit\u00e9, tout comme les fonds \u00e0 rembourser (cf. Note 4.6 \u00ab Variation du besoin en fonds de roulement et des fonds \u00e0 rembourser \u00bb).

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Fonds r\u00e9serv\u00e9s de d\u00e9but de p\u00e9riode

\n		\n

2 073

\n		\n

2 120

\n
\n

Variation de la p\u00e9riode (1)

\n		\n

(247)

\n		\n

(65)

\n
\n

Fonds r\u00e9serv\u00e9s inclus dans les acquisitions

\n		\n

18

\n		\n

-

\n
\n

Diff\u00e9rence de conversion

\n		\n

20

\n		\n

12

\n
\n

Autres variations

\n		\n

2

\n		\n

6

\n
\n

Variation nette des fonds r\u00e9serv\u00e9s

\n		\n

(207)

\n		\n

(47)

\n
\n

Fonds r\u00e9serv\u00e9s de fin de p\u00e9riode

\n		\n

1 866

\n		\n

2 073

\n
\n

(1)Cf. \u00ab 1.4 Tableau des flux de tr\u00e9sorerie consolid\u00e9s \u00bb.

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295813": { "value": "2073000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RestrictedCashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295820": { "value": "2120000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RestrictedCashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295814": { "value": "247000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashChangeForThePeriod", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295821": { "value": "65000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashChangeForThePeriod", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295815": { "value": "-18000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashImpactOfAcquisitions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295822": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashImpactOfAcquisitions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295816": { "value": "-20000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashCurrencyTranslationAdjustment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295823": { "value": "-12000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashCurrencyTranslationAdjustment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295817": { "value": "-2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashOtherChanges", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295824": { "value": "-6000000.0", "decimals": -6, "dimensions": { "concept": "edenred:RestrictedCashOtherChanges", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295818": { "value": "-207000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NetChangeInRestrictedCash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295825": { "value": "-47000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NetChangeInRestrictedCash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295819": { "value": "1866000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RestrictedCashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295826": { "value": "2073000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RestrictedCashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296319": { "value": "

4.8Comptes de tiers actifs et passifs

\n

Comptes clients

\n

\"image\"

\n

Les cr\u00e9ances clients sont \u00e9valu\u00e9es selon la norme IFRS 9, qui requiert de reconna\u00eetre les pertes de cr\u00e9dit attendues d\u00e8s la reconnaissance initiale des cr\u00e9ances commerciales. S\u2019agissant de cr\u00e9ances sans composante financi\u00e8re significative, le Groupe les comptabilise \u00e0 leur prix de transaction et applique le mod\u00e8le alternatif de la norme qui consiste \u00e0 provisionner les pertes de cr\u00e9dit attendues sur la dur\u00e9e de vie de ces cr\u00e9ances.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 882

\n		\n

2 900

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

(118)

\n		\n

(112)

\n
\n

Valeurs nettes des comptes clients

\n		\n

2 764

\n		\n

2 788

\n
\n

D\u00e9tail des stocks et autres tiers actifs

\n

\"image\"

\n

Les stocks, conform\u00e9ment \u00e0 la norme IAS 2 \u00ab Stocks \u00bb, sont \u00e9valu\u00e9s au plus faible de leur co\u00fbt de revient et de leur valeur nette de r\u00e9alisation. Les stocks sont valoris\u00e9s au prix moyen pond\u00e9r\u00e9.

\n

\"image\"

\n

Pour Edenred, les stocks se composent principalement de stocks de billetterie vendue via les plateformes en ligne comme Meyclub, ainsi que de cartes et de papier pour l\u2019impression des titres.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Stocks

\n		\n

62

\n		\n

67

\n
\n

TVA \u00e0 r\u00e9cup\u00e9rer

\n		\n

173

\n		\n

207

\n
\n

Cr\u00e9ances vis-\u00e0-vis du personnel et des organismes sociaux

\n		\n

7

\n		\n

6

\n
\n

Cr\u00e9ances d\u2019imp\u00f4ts et taxes

\n		\n

26

\n		\n

26

\n
\n

Charges constat\u00e9es d\u2019avance

\n		\n

47

\n		\n

41

\n
\n

Autres d\u00e9biteurs

\n		\n

534

\n		\n

489

\n
\n

Valeurs brutes des stocks et autres tiers actifs

\n		\n

849

\n		\n

836

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

(158)

\n		\n

(158)

\n
\n

Valeurs nettes des stocks et autres tiers actifs

\n		\n

691

\n		\n

678

\n
\n

\"image\"

\n

Au 31 d\u00e9cembre 2024, le poste \u00ab Autres d\u00e9biteurs \u00bb s\u2019\u00e9l\u00e8ve \u00e0 534 millions d\u2019euros contre 489 millions d\u2019euros au 31 d\u00e9cembre 2023. Ce poste est principalement compos\u00e9 de l\u2019actif associ\u00e9 au paiement de l\u2019amende de l\u2019Autorit\u00e9 de la concurrence (ADLC) \u00e0 hauteur de 158 millions d\u2019euros (cf. Note 10.3 \u00ab Litiges et risques \u00bb), des actifs de contrats sur commissions marchands pour 96 millions d\u2019euros (86 millions d\u2019euros au 31 d\u00e9cembre 2023) ainsi que des autres d\u00e9biteurs divers pour 279 millions d\u2019euros (246 millions d\u2019euros au 31 d\u00e9cembre 2023). \u00c0 la suite de la d\u00e9cision de la cour d\u2019appel de Paris de novembre 2023, l\u2019actif li\u00e9 au paiement de l\u2019amende de l\u2019ADLC a \u00e9t\u00e9 int\u00e9gralement d\u00e9pr\u00e9ci\u00e9.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296320": { "value": "

Les cr\u00e9ances clients sont \u00e9valu\u00e9es selon la norme IFRS 9, qui requiert de reconna\u00eetre les pertes de cr\u00e9dit attendues d\u00e8s la reconnaissance initiale des cr\u00e9ances commerciales. S\u2019agissant de cr\u00e9ances sans composante financi\u00e8re significative, le Groupe les comptabilise \u00e0 leur prix de transaction et applique le mod\u00e8le alternatif de la norme qui consiste \u00e0 provisionner les pertes de cr\u00e9dit attendues sur la dur\u00e9e de vie de ces cr\u00e9ances.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295807": { "value": "2882000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295810": { "value": "2900000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295808": { "value": "-118000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295811": { "value": "-112000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295809": { "value": "2764000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295812": { "value": "2788000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296321": { "value": "D\u00e9tail des stocks et autres tiers actifs\n

\"image\"

\n

Les stocks, conform\u00e9ment \u00e0 la norme IAS 2 \u00ab Stocks \u00bb, sont \u00e9valu\u00e9s au plus faible de leur co\u00fbt de revient et de leur valeur nette de r\u00e9alisation. Les stocks sont valoris\u00e9s au prix moyen pond\u00e9r\u00e9.

\n

\"image\"

\n

Pour Edenred, les stocks se composent principalement de stocks de billetterie vendue via les plateformes en ligne comme Meyclub, ainsi que de cartes et de papier pour l\u2019impression des titres.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Stocks

\n		\n

62

\n		\n

67

\n
\n

TVA \u00e0 r\u00e9cup\u00e9rer

\n		\n

173

\n		\n

207

\n
\n

Cr\u00e9ances vis-\u00e0-vis du personnel et des organismes sociaux

\n		\n

7

\n		\n

6

\n
\n

Cr\u00e9ances d\u2019imp\u00f4ts et taxes

\n		\n

26

\n		\n

26

\n
\n

Charges constat\u00e9es d\u2019avance

\n		\n

47

\n		\n

41

\n
\n

Autres d\u00e9biteurs

\n		\n

534

\n		\n

489

\n
\n

Valeurs brutes des stocks et autres tiers actifs

\n		\n

849

\n		\n

836

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

(158)

\n		\n

(158)

\n
\n

Valeurs nettes des stocks et autres tiers actifs

\n		\n

691

\n		\n

678

\n
\n

\"image\"

\n

Au 31 d\u00e9cembre 2024, le poste \u00ab Autres d\u00e9biteurs \u00bb s\u2019\u00e9l\u00e8ve \u00e0 534 millions d\u2019euros contre 489 millions d\u2019euros au 31 d\u00e9cembre 2023. Ce poste est principalement compos\u00e9 de l\u2019actif associ\u00e9 au paiement de l\u2019amende de l\u2019Autorit\u00e9 de la concurrence (ADLC) \u00e0 hauteur de 158 millions d\u2019euros (cf. Note 10.3 \u00ab Litiges et risques \u00bb), des actifs de contrats sur commissions marchands pour 96 millions d\u2019euros (86 millions d\u2019euros au 31 d\u00e9cembre 2023) ainsi que des autres d\u00e9biteurs divers pour 279 millions d\u2019euros (246 millions d\u2019euros au 31 d\u00e9cembre 2023). \u00c0 la suite de la d\u00e9cision de la cour d\u2019appel de Paris de novembre 2023, l\u2019actif li\u00e9 au paiement de l\u2019amende de l\u2019ADLC a \u00e9t\u00e9 int\u00e9gralement d\u00e9pr\u00e9ci\u00e9.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296322": { "value": "

Les stocks, conform\u00e9ment \u00e0 la norme IAS 2 \u00ab Stocks \u00bb, sont \u00e9valu\u00e9s au plus faible de leur co\u00fbt de revient et de leur valeur nette de r\u00e9alisation. Les stocks sont valoris\u00e9s au prix moyen pond\u00e9r\u00e9.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295827": { "value": "62000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295836": { "value": "67000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295828": { "value": "173000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentValueAddedTaxReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295837": { "value": "207000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentValueAddedTaxReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295829": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "edenred:EmployeeAdvancesAndPrepaidPayrollTaxesReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295838": { "value": "6000000.0", "decimals": -6, "dimensions": { "concept": "edenred:EmployeeAdvancesAndPrepaidPayrollTaxesReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295830": { "value": "26000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherPrepaidAndRecoverableTaxes", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295839": { "value": "26000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherPrepaidAndRecoverableTaxes", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295831": { "value": "47000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295840": { "value": "41000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295832": { "value": "534000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentReceivablesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295841": { "value": "489000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentReceivablesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295833": { "value": "849000000.0", "decimals": -6, "dimensions": { "concept": "edenred:InventoriesOtherReceivablesAndAccrualsGross", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295842": { "value": "836000000.0", "decimals": -6, "dimensions": { "concept": "edenred:InventoriesOtherReceivablesAndAccrualsGross", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295834": { "value": "-158000000.0", "decimals": -6, "dimensions": { "concept": "edenred:InventoriesOtherReceivablesAndAccrualsImpairmentLosses", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295843": { "value": "-158000000.0", "decimals": -6, "dimensions": { "concept": "edenred:InventoriesOtherReceivablesAndAccrualsImpairmentLosses", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295835": { "value": "691000000.0", "decimals": -6, "dimensions": { "concept": "edenred:InventoriesAndOtherReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295844": { "value": "678000000.0", "decimals": -6, "dimensions": { "concept": "edenred:InventoriesAndOtherReceivables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296323": { "value": "D\u00e9tail des autres tiers passifs\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

TVA \u00e0 payer

\n		\n

57

\n		\n

56

\n
\n

Dettes vis-\u00e0-vis du personnel et des organismes sociaux

\n		\n

160

\n		\n

150

\n
\n

Dettes d\u2019imp\u00f4ts et taxes (hors IS)

\n		\n

16

\n		\n

16

\n
\n

Produits constat\u00e9s d\u2019avance

\n		\n

87

\n		\n

83

\n
\n

Autres cr\u00e9anciers

\n		\n

1 030

\n		\n

1 377

\n
\n

Total autres tiers passifs

\n		\n

1 350

\n		\n

1 682

\n
\n

Dettes d\u2019IS

\n		\n

70

\n		\n

82

\n
\n

Valeurs des autres tiers passifs

\n		\n

1 420

\n		\n

1 764

\n
\n

Le poste \u00ab Autres cr\u00e9anciers \u00bb int\u00e8gre principalement les volumes \u00e0 \u00e9mettre pour 34 millions d\u2019euros (48 millions d\u2019euros au 31 d\u00e9cembre 2023) et les autres cr\u00e9anciers divers pour 995 millions d\u2019euros (1 329 millions au 31 d\u00e9cembre 2023) compos\u00e9s principalement des fonds dus par Edenred PayTech \u00e0 ses clients.

", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295845": { "value": "57000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentValueAddedTaxPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295853": { "value": "56000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentValueAddedTaxPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295846": { "value": "160000000.0", "decimals": -6, "dimensions": { "concept": "edenred:EmployeeAdvancesAndPrepaidPayrollTaxesPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295854": { "value": "150000000.0", "decimals": -6, "dimensions": { "concept": "edenred:EmployeeAdvancesAndPrepaidPayrollTaxesPayables", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295847": { "value": "16000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherTaxesPayableExcludingCorporateIncomeTax", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295855": { "value": "16000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherTaxesPayableExcludingCorporateIncomeTax", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295848": { "value": "87000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CurrentPrepaymentsOther", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295856": { "value": "83000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CurrentPrepaymentsOther", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295849": { "value": "1030000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentPayablesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295857": { "value": "1377000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentPayablesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295850": { "value": "1350000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherPayablesAndAccruals", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295858": { "value": "1682000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherPayablesAndAccruals", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295851": { "value": "70000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295859": { "value": "82000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295852": { "value": "1420000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherPayablesAndAccrualsNet", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295860": { "value": "1764000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherPayablesAndAccrualsNet", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296325_add_hierarchy": { "value": "

NOTE 5Actifs non courants

\n

5.1Goodwill

\n

\"image\"

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs \u00e9ventuels) acquis et \u00e0 l\u2019allocation du prix d\u2019acquisition. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise.

\n

Goodwill

\n

L\u2019\u00e9cart r\u00e9siduel \u00e9ventuel correspondant \u00e0 l\u2019exc\u00e9dent du co\u00fbt d\u2019acquisition du Groupe sur la juste valeur des actifs et des passifs identifiables de l\u2019entit\u00e9 acquise \u00e0 la date d\u2019acquisition est inscrit \u00e0 l\u2019actif du bilan sous la rubrique \u00ab Goodwill \u00bb. Les goodwills sont g\u00e9n\u00e9ralement repr\u00e9sentatifs de la pr\u00e9sence de synergies et d\u2019autres avantages attendus r\u00e9sultant du rachat des entit\u00e9s acquises et qui n\u2019ont pas \u00e9t\u00e9 reconnus comme des actifs s\u00e9par\u00e9s en IFRS.

\n

Conform\u00e9ment aux dispositions de la norme IFRS 3 r\u00e9vis\u00e9e \u00ab Regroupement d\u2019entreprises \u00bb, le Groupe est amen\u00e9 \u00e0 choisir, pour chaque prise de contr\u00f4le partielle, de comptabiliser le goodwill soit sur une base de 100% soit sur la base du pourcentage d\u2019int\u00e9r\u00eat acquis (sans modification ult\u00e9rieure en cas de rachat compl\u00e9mentaire de participations ne donnant pas le contr\u00f4le). Dans le cadre d\u2019une comptabilisation du goodwill sur une base de 100%, un goodwill attribuable aux minoritaires est alors comptabilis\u00e9.

\n

Le goodwill provenant de l\u2019investissement dans une entreprise dans laquelle le Groupe exerce une influence notable, est inclus dans la valeur comptable de celle-ci.

\n

Le goodwill provenant de l\u2019acquisition de filiales est pr\u00e9sent\u00e9 s\u00e9par\u00e9ment au bilan.

\n

Conform\u00e9ment \u00e0 IAS 36, les goodwills font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur et au minimum une fois par an (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb). En cas de perte de valeur, la d\u00e9pr\u00e9ciation constat\u00e9e au compte de r\u00e9sultat est irr\u00e9versible.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

3 434

\n		\n

2 949

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

(172)

\n		\n

(170)

\n
\n

Total en valeur nette

\n		\n

3 262

\n		\n

2 779

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

France (Principalement Ticket Cadeaux, Proweb CE et Moneo Resto)

\n		\n

167

\n		\n

167

\n
\n

Royaume-Uni (y compris Reward Gateway, Prepay Technologies et TRFC)

\n		\n

882

\n		\n

838

\n
\n

Italie (y compris IP Plus et Easy Welfare)

\n		\n

329

\n		\n

92

\n
\n

UTA (y compris Road Account)

\n		\n

216

\n		\n

216

\n
\n

Danemark (Spirii)

\n		\n

140

\n		\n

-

\n
\n

Roumanie (y compris Benefit Online)

\n		\n

34

\n		\n

34

\n
\n

Finlande

\n		\n

19

\n		\n

19

\n
\n

Slovaquie

\n		\n

18

\n		\n

18

\n
\n

Pologne (y compris Timex)

\n		\n

18

\n		\n

18

\n
\n

Su\u00e8de

\n		\n

15

\n		\n

16

\n
\n

R\u00e9publique tch\u00e8que

\n		\n

13

\n		\n

13

\n
\n

Lituanie (EBV)

\n		\n

12

\n		\n

12

\n
\n

Belgique (y compris Merits & Benefits et Ekivita)

\n		\n

11

\n		\n

11

\n
\n

Portugal

\n		\n

6

\n		\n

6

\n
\n

Autres (inf\u00e9rieurs \u00e0 5 millions d\u2019euros)

\n		\n

1

\n		\n

1

\n
\n

Europe hors France

\n		\n

1 714

\n		\n

1 294

\n
\n

Br\u00e9sil (y compris Repom, Embratec et Coopercard)

\n		\n

377

\n		\n

334

\n
\n

Mexique

\n		\n

49

\n		\n

58

\n
\n

Autres (inf\u00e9rieurs \u00e0 5 millions d\u2019euros)

\n		\n

13

\n		\n

15

\n
\n

Am\u00c9rique latine

\n		\n

439

\n		\n

407

\n
\n

\u00c9tats-Unis (y compris CSI et Reward Gateway)

\n		\n

618

\n		\n

579

\n
\n

Australie (Reward Gateway)

\n		\n

288

\n		\n

297

\n
\n

Duba\u00ef (y compris Mint)

\n		\n

30

\n		\n

28

\n
\n

Japon

\n		\n

6

\n		\n

7

\n
\n

Autres (inf\u00e9rieurs \u00e0 5 millions d\u2019euros)

\n		\n

-

\n		\n

-

\n
\n

Reste du Monde

\n		\n

942

\n		\n

911

\n
\n

Total en valeur nette

\n		\n

3 262

\n		\n

2 779

\n
\n

\"image\"

\n

La variation des goodwills nets sur la p\u00e9riode consid\u00e9r\u00e9e s\u2019analyse comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur nette en d\u00e9but de p\u00e9riode

\n		\n

2 779

\n		\n

1 605

\n
\n

Augmentation de la valeur brute et impact des entr\u00e9es de p\u00e9rim\u00e8tre

\n		\n

480

\n		\n

1 148

\n
\n

Italie (IP Plus)

\n		\n

237

\n		\n

-

\n
\n

Danemark (Spirii)

\n		\n

140

\n		\n

-

\n
\n

Br\u00e9sil (RB Servicos)

\n		\n

96

\n		\n

-

\n
\n

Br\u00e9sil (Pagbem)

\n		\n

8

\n		\n

-

\n
\n

Royaume-Uni (Reward Gateway) (1)

\n		\n

2

\n		\n

680

\n
\n

Australie (Reward Gateway) (1)

\n		\n

1

\n		\n

290

\n
\n

\u00c9tats-Unis (Reward Gateway) (1)

\n		\n

1

\n		\n

122

\n
\n

UTA

\n		\n

-

\n		\n

47

\n
\n

Am\u00e9rique latine \u2013 Autres (GOintegro) (1)

\n		\n

(3)

\n		\n

5

\n
\n

Br\u00e9sil (GOintegro) (1)

\n		\n

(1)

\n		\n

5

\n
\n

Mexique (GOintegro) (1)

\n		\n

(1)

\n		\n

4

\n
\n

France (Cogesco)

\n		\n

-

\n		\n

4

\n
\n

France (EnjoyMonCSE)

\n		\n

-

\n		\n

1

\n
\n

\u00c9tats-Unis (GOintegro)

\n		\n

-

\n		\n

1

\n
\n

\u00c9tats-Unis (IPS)

\n		\n

-

\n		\n

(7)

\n
\n

Br\u00e9sil (Sysdata)

\n		\n

-

\n		\n

(4)

\n
\n

Cessions de l\u2019exercice

\n		\n

-

\n		\n

-

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

-

\n		\n

-

\n
\n

Diff\u00e9rence de conversion

\n		\n

3

\n		\n

26

\n
\n

Valeur nette en fin de p\u00e9riode

\n		\n

3 262

\n		\n

2 779

\n
\n

(1)En 2024, impact de l\u2019allocation d\u00e9finitive du prix d\u2019acquisition de Reward Gateway (acquisition en mai 2023), de GOintegro (acquisition en juin 2023).

\n
\n

5.2Immobilisations incorporelles

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IAS 38 \u00ab Immobilisations incorporelles \u00bb, les immobilisations incorporelles acquises figurent au bilan \u00e0 leur co\u00fbt d\u2019acquisition diminu\u00e9 du cumul des amortissements et des pertes de valeur.

\n

Les d\u00e9penses encourues au titre des projets internes sont distingu\u00e9es selon qu\u2019elles sont encourues lors de la phase de recherche ou lors de la phase de d\u00e9veloppement. Cette distinction est essentielle car elle conditionne leur traitement comptable.

\n

Les d\u00e9penses encourues lors de la phase de recherche d\u2019un projet interne ne sont pas immobilis\u00e9es et sont comptabilis\u00e9es en charges de l\u2019exercice au cours duquel elles sont encourues.

\n

Les d\u00e9penses encourues lors de la phase de d\u00e9veloppement d\u2019un projet interne sont analys\u00e9es afin de d\u00e9terminer leur caract\u00e8re capitalisable. Si les six crit\u00e8res d\u00e9finis par IAS 38 sont remplis simultan\u00e9ment, alors les d\u00e9penses sont capitalis\u00e9es et amorties, selon la dur\u00e9e de la classe d\u2019immobilisation auxquelles elles sont rattach\u00e9es. \u00c0 d\u00e9faut, ces d\u00e9penses constituent des charges enregistr\u00e9es au cours de l\u2019exercice auquel elles se rapportent.

\n

Pour rappel, les six crit\u00e8res d\u2019IAS 38 \u00e0 r\u00e9unir afin qu\u2019une capitalisation de charges soit possible sont les suivants :

\n

\u2022la faisabilit\u00e9 technique n\u00e9cessaire \u00e0 l\u2019ach\u00e8vement de l\u2019immobilisation incorporelle en vue de sa mise en service ou de sa vente ;

\n

\u2022l\u2019intention d\u2019achever l\u2019immobilisation incorporelle et de l\u2019utiliser ou de la vendre ;

\n

\u2022la capacit\u00e9 \u00e0 utiliser ou \u00e0 vendre l\u2019immobilisation incorporelle ;

\n

\u2022la fa\u00e7on dont l\u2019immobilisation incorporelle g\u00e9n\u00e9rera des avantages \u00e9conomiques futurs probables ;

\n

\u2022la disponibilit\u00e9 de ressources techniques, financi\u00e8res et autres, appropri\u00e9es pour achever le d\u00e9veloppement et utiliser ou vendre l\u2019immobilisation incorporelle ; et

\n

\u2022la capacit\u00e9 \u00e0 \u00e9valuer de mani\u00e8re fiable les d\u00e9penses attribuables \u00e0 l\u2019immobilisation incorporelle au cours de son d\u00e9veloppement.

\n

\"image\"

\n

Les marques principales sont consid\u00e9r\u00e9es comme des immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9termin\u00e9e. Ces immobilisations ne sont donc pas amorties et font l\u2019objet d\u2019une revue de leur valorisation lors de la survenance d\u2019\u00e9v\u00e9nements susceptibles de remettre en cause leur valeur et dans tous les cas au minimum une fois par an. Lorsque leur valeur recouvrable fond\u00e9e sur les crit\u00e8res ayant pr\u00e9valu lors de leur acquisition s\u2019av\u00e8re inf\u00e9rieure \u00e0 leur valeur nette comptable, une d\u00e9pr\u00e9ciation est constitu\u00e9e.

\n

Les autres immobilisations incorporelles, qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e de vie d\u00e9finie (logiciels acquis ou g\u00e9n\u00e9r\u00e9s en interne, licences et relations clients) sont amorties selon le mode lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 pr\u00e9vue :

\n

\"image\"

\n

\u2022licences : dur\u00e9e de la licence ;

\n

\u2022relations clients : entre 3 et 22 ans ;

\n

\u2022logiciels : entre 2 et 7 ans.

\n

La valeur des immobilisations incorporelles identifiables comptabilis\u00e9es \u00e0 l\u2019occasion d\u2019un regroupement d\u2019entreprise repose notamment sur des travaux d\u2019experts ind\u00e9pendants, fond\u00e9s sur des crit\u00e8res propres \u00e0 chaque secteur d\u2019activit\u00e9, permettant leur suivi ult\u00e9rieur. Les marques identifiables sont valoris\u00e9es selon une approche multicrit\u00e8re tenant compte \u00e0 la fois de leur notori\u00e9t\u00e9 et de la rentabilit\u00e9 qu\u2019elles g\u00e9n\u00e8rent. Les relations clients sont quant \u00e0 elles \u00e9valu\u00e9es par reconstitution du co\u00fbt de conqu\u00eate de nouveaux clients.

\n

Dans le cadre des contrats de fournisseurs de type SaaS (Software as a Service), les co\u00fbts de personnalisation et de configuration encourus pour le Groupe sont comptabilis\u00e9s en immobilisations incorporelles d\u00e8s lors qu\u2019ils correspondent \u00e0 des d\u00e9veloppements informatiques sp\u00e9cifiques s\u00e9parables et contr\u00f4l\u00e9s par le Groupe, et qu\u2019ils r\u00e9pondent aux crit\u00e8res habituels de capitalisation \u00e9nonc\u00e9s par IAS 38.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 198

\n		\n

2 039

\n
\n

Marques

\n		\n

73

\n		\n

71

\n
\n

Relations clients

\n		\n

1 033

\n		\n

1 030

\n
\n

Licences, logiciels

\n		\n

824

\n		\n

605

\n
\n

Autres immobilisations incorporelles

\n		\n

268

\n		\n

333

\n
\n

Amortissements et pertes de valeur

\n		\n

(934)

\n		\n

(786)

\n
\n

Marques

\n		\n

(15)

\n		\n

(12)

\n
\n

Relations clients

\n		\n

(349)

\n		\n

(300)

\n
\n

Licences, logiciels

\n		\n

(482)

\n		\n

(397)

\n
\n

Autres immobilisations incorporelles

\n		\n

(88)

\n		\n

(77)

\n
\n

Valeurs nettes

\n		\n

1 264

\n		\n

1 253

\n
\n

Les autres immobilisations incorporelles concernent notamment des immobilisations en cours dans le cadre de projets de d\u00e9veloppement de plateformes technologiques.

\n

\"image\"

\n

Tableau de variation des immobilisations incorporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

1 253

\n		\n

738

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations incorporelles

\n		\n

27

\n		\n

457

\n
\n

Immobilisations g\u00e9n\u00e9r\u00e9es en interne

\n		\n

185

\n		\n

142

\n
\n

Acquisitions

\n		\n

6

\n		\n

38

\n
\n

Cessions

\n		\n

-

\n		\n

-

\n
\n

Dotations aux amortissements immobilisations incorporelles

\n		\n

(181)

\n		\n

(141)

\n
\n

Pertes de valeur comptabilis\u00e9es en charges

\n		\n

(3)

\n		\n

(1)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(23)

\n		\n

20

\n
\n

Reclassements

\n		\n

-

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

1 264

\n		\n

1 253

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296324": { "value": "

NOTE 5Actifs non courants

\n

5.1Goodwill

\n

\"image\"

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs \u00e9ventuels) acquis et \u00e0 l\u2019allocation du prix d\u2019acquisition. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise.

\n

Goodwill

\n

L\u2019\u00e9cart r\u00e9siduel \u00e9ventuel correspondant \u00e0 l\u2019exc\u00e9dent du co\u00fbt d\u2019acquisition du Groupe sur la juste valeur des actifs et des passifs identifiables de l\u2019entit\u00e9 acquise \u00e0 la date d\u2019acquisition est inscrit \u00e0 l\u2019actif du bilan sous la rubrique \u00ab Goodwill \u00bb. Les goodwills sont g\u00e9n\u00e9ralement repr\u00e9sentatifs de la pr\u00e9sence de synergies et d\u2019autres avantages attendus r\u00e9sultant du rachat des entit\u00e9s acquises et qui n\u2019ont pas \u00e9t\u00e9 reconnus comme des actifs s\u00e9par\u00e9s en IFRS.

\n

Conform\u00e9ment aux dispositions de la norme IFRS 3 r\u00e9vis\u00e9e \u00ab Regroupement d\u2019entreprises \u00bb, le Groupe est amen\u00e9 \u00e0 choisir, pour chaque prise de contr\u00f4le partielle, de comptabiliser le goodwill soit sur une base de 100% soit sur la base du pourcentage d\u2019int\u00e9r\u00eat acquis (sans modification ult\u00e9rieure en cas de rachat compl\u00e9mentaire de participations ne donnant pas le contr\u00f4le). Dans le cadre d\u2019une comptabilisation du goodwill sur une base de 100%, un goodwill attribuable aux minoritaires est alors comptabilis\u00e9.

\n

Le goodwill provenant de l\u2019investissement dans une entreprise dans laquelle le Groupe exerce une influence notable, est inclus dans la valeur comptable de celle-ci.

\n

Le goodwill provenant de l\u2019acquisition de filiales est pr\u00e9sent\u00e9 s\u00e9par\u00e9ment au bilan.

\n

Conform\u00e9ment \u00e0 IAS 36, les goodwills font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur et au minimum une fois par an (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb). En cas de perte de valeur, la d\u00e9pr\u00e9ciation constat\u00e9e au compte de r\u00e9sultat est irr\u00e9versible.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

3 434

\n		\n

2 949

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

(172)

\n		\n

(170)

\n
\n

Total en valeur nette

\n		\n

3 262

\n		\n

2 779

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

France (Principalement Ticket Cadeaux, Proweb CE et Moneo Resto)

\n		\n

167

\n		\n

167

\n
\n

Royaume-Uni (y compris Reward Gateway, Prepay Technologies et TRFC)

\n		\n

882

\n		\n

838

\n
\n

Italie (y compris IP Plus et Easy Welfare)

\n		\n

329

\n		\n

92

\n
\n

UTA (y compris Road Account)

\n		\n

216

\n		\n

216

\n
\n

Danemark (Spirii)

\n		\n

140

\n		\n

-

\n
\n

Roumanie (y compris Benefit Online)

\n		\n

34

\n		\n

34

\n
\n

Finlande

\n		\n

19

\n		\n

19

\n
\n

Slovaquie

\n		\n

18

\n		\n

18

\n
\n

Pologne (y compris Timex)

\n		\n

18

\n		\n

18

\n
\n

Su\u00e8de

\n		\n

15

\n		\n

16

\n
\n

R\u00e9publique tch\u00e8que

\n		\n

13

\n		\n

13

\n
\n

Lituanie (EBV)

\n		\n

12

\n		\n

12

\n
\n

Belgique (y compris Merits & Benefits et Ekivita)

\n		\n

11

\n		\n

11

\n
\n

Portugal

\n		\n

6

\n		\n

6

\n
\n

Autres (inf\u00e9rieurs \u00e0 5 millions d\u2019euros)

\n		\n

1

\n		\n

1

\n
\n

Europe hors France

\n		\n

1 714

\n		\n

1 294

\n
\n

Br\u00e9sil (y compris Repom, Embratec et Coopercard)

\n		\n

377

\n		\n

334

\n
\n

Mexique

\n		\n

49

\n		\n

58

\n
\n

Autres (inf\u00e9rieurs \u00e0 5 millions d\u2019euros)

\n		\n

13

\n		\n

15

\n
\n

Am\u00c9rique latine

\n		\n

439

\n		\n

407

\n
\n

\u00c9tats-Unis (y compris CSI et Reward Gateway)

\n		\n

618

\n		\n

579

\n
\n

Australie (Reward Gateway)

\n		\n

288

\n		\n

297

\n
\n

Duba\u00ef (y compris Mint)

\n		\n

30

\n		\n

28

\n
\n

Japon

\n		\n

6

\n		\n

7

\n
\n

Autres (inf\u00e9rieurs \u00e0 5 millions d\u2019euros)

\n		\n

-

\n		\n

-

\n
\n

Reste du Monde

\n		\n

942

\n		\n

911

\n
\n

Total en valeur nette

\n		\n

3 262

\n		\n

2 779

\n
\n

\"image\"

\n

La variation des goodwills nets sur la p\u00e9riode consid\u00e9r\u00e9e s\u2019analyse comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur nette en d\u00e9but de p\u00e9riode

\n		\n

2 779

\n		\n

1 605

\n
\n

Augmentation de la valeur brute et impact des entr\u00e9es de p\u00e9rim\u00e8tre

\n		\n

480

\n		\n

1 148

\n
\n

Italie (IP Plus)

\n		\n

237

\n		\n

-

\n
\n

Danemark (Spirii)

\n		\n

140

\n		\n

-

\n
\n

Br\u00e9sil (RB Servicos)

\n		\n

96

\n		\n

-

\n
\n

Br\u00e9sil (Pagbem)

\n		\n

8

\n		\n

-

\n
\n

Royaume-Uni (Reward Gateway) (1)

\n		\n

2

\n		\n

680

\n
\n

Australie (Reward Gateway) (1)

\n		\n

1

\n		\n

290

\n
\n

\u00c9tats-Unis (Reward Gateway) (1)

\n		\n

1

\n		\n

122

\n
\n

UTA

\n		\n

-

\n		\n

47

\n
\n

Am\u00e9rique latine \u2013 Autres (GOintegro) (1)

\n		\n

(3)

\n		\n

5

\n
\n

Br\u00e9sil (GOintegro) (1)

\n		\n

(1)

\n		\n

5

\n
\n

Mexique (GOintegro) (1)

\n		\n

(1)

\n		\n

4

\n
\n

France (Cogesco)

\n		\n

-

\n		\n

4

\n
\n

France (EnjoyMonCSE)

\n		\n

-

\n		\n

1

\n
\n

\u00c9tats-Unis (GOintegro)

\n		\n

-

\n		\n

1

\n
\n

\u00c9tats-Unis (IPS)

\n		\n

-

\n		\n

(7)

\n
\n

Br\u00e9sil (Sysdata)

\n		\n

-

\n		\n

(4)

\n
\n

Cessions de l\u2019exercice

\n		\n

-

\n		\n

-

\n
\n

D\u00e9pr\u00e9ciations

\n		\n

-

\n		\n

-

\n
\n

Diff\u00e9rence de conversion

\n		\n

3

\n		\n

26

\n
\n

Valeur nette en fin de p\u00e9riode

\n		\n

3 262

\n		\n

2 779

\n
\n

(1)En 2024, impact de l\u2019allocation d\u00e9finitive du prix d\u2019acquisition de Reward Gateway (acquisition en mai 2023), de GOintegro (acquisition en juin 2023).

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296327_add_hierarchy": { "value": "

5.1Goodwill

\n

\"image\"

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs \u00e9ventuels) acquis et \u00e0 l\u2019allocation du prix d\u2019acquisition. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise.

\n

Goodwill

\n

L\u2019\u00e9cart r\u00e9siduel \u00e9ventuel correspondant \u00e0 l\u2019exc\u00e9dent du co\u00fbt d\u2019acquisition du Groupe sur la juste valeur des actifs et des passifs identifiables de l\u2019entit\u00e9 acquise \u00e0 la date d\u2019acquisition est inscrit \u00e0 l\u2019actif du bilan sous la rubrique \u00ab Goodwill \u00bb. Les goodwills sont g\u00e9n\u00e9ralement repr\u00e9sentatifs de la pr\u00e9sence de synergies et d\u2019autres avantages attendus r\u00e9sultant du rachat des entit\u00e9s acquises et qui n\u2019ont pas \u00e9t\u00e9 reconnus comme des actifs s\u00e9par\u00e9s en IFRS.

\n

Conform\u00e9ment aux dispositions de la norme IFRS 3 r\u00e9vis\u00e9e \u00ab Regroupement d\u2019entreprises \u00bb, le Groupe est amen\u00e9 \u00e0 choisir, pour chaque prise de contr\u00f4le partielle, de comptabiliser le goodwill soit sur une base de 100% soit sur la base du pourcentage d\u2019int\u00e9r\u00eat acquis (sans modification ult\u00e9rieure en cas de rachat compl\u00e9mentaire de participations ne donnant pas le contr\u00f4le). Dans le cadre d\u2019une comptabilisation du goodwill sur une base de 100%, un goodwill attribuable aux minoritaires est alors comptabilis\u00e9.

\n

Le goodwill provenant de l\u2019investissement dans une entreprise dans laquelle le Groupe exerce une influence notable, est inclus dans la valeur comptable de celle-ci.

\n

Le goodwill provenant de l\u2019acquisition de filiales est pr\u00e9sent\u00e9 s\u00e9par\u00e9ment au bilan.

\n

Conform\u00e9ment \u00e0 IAS 36, les goodwills font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur et au minimum une fois par an (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb). En cas de perte de valeur, la d\u00e9pr\u00e9ciation constat\u00e9e au compte de r\u00e9sultat est irr\u00e9versible.

\n

Conform\u00e9ment \u00e0 la norme IAS 38 \u00ab Immobilisations incorporelles \u00bb, les immobilisations incorporelles acquises figurent au bilan \u00e0 leur co\u00fbt d\u2019acquisition diminu\u00e9 du cumul des amortissements et des pertes de valeur.

\n

Les d\u00e9penses encourues au titre des projets internes sont distingu\u00e9es selon qu\u2019elles sont encourues lors de la phase de recherche ou lors de la phase de d\u00e9veloppement. Cette distinction est essentielle car elle conditionne leur traitement comptable.

\n

Les d\u00e9penses encourues lors de la phase de recherche d\u2019un projet interne ne sont pas immobilis\u00e9es et sont comptabilis\u00e9es en charges de l\u2019exercice au cours duquel elles sont encourues.

\n

Les d\u00e9penses encourues lors de la phase de d\u00e9veloppement d\u2019un projet interne sont analys\u00e9es afin de d\u00e9terminer leur caract\u00e8re capitalisable. Si les six crit\u00e8res d\u00e9finis par IAS 38 sont remplis simultan\u00e9ment, alors les d\u00e9penses sont capitalis\u00e9es et amorties, selon la dur\u00e9e de la classe d\u2019immobilisation auxquelles elles sont rattach\u00e9es. \u00c0 d\u00e9faut, ces d\u00e9penses constituent des charges enregistr\u00e9es au cours de l\u2019exercice auquel elles se rapportent.

\n

Pour rappel, les six crit\u00e8res d\u2019IAS 38 \u00e0 r\u00e9unir afin qu\u2019une capitalisation de charges soit possible sont les suivants :

\n

\u2022la faisabilit\u00e9 technique n\u00e9cessaire \u00e0 l\u2019ach\u00e8vement de l\u2019immobilisation incorporelle en vue de sa mise en service ou de sa vente ;

\n

\u2022l\u2019intention d\u2019achever l\u2019immobilisation incorporelle et de l\u2019utiliser ou de la vendre ;

\n

\u2022la capacit\u00e9 \u00e0 utiliser ou \u00e0 vendre l\u2019immobilisation incorporelle ;

\n

\u2022la fa\u00e7on dont l\u2019immobilisation incorporelle g\u00e9n\u00e9rera des avantages \u00e9conomiques futurs probables ;

\n

\u2022la disponibilit\u00e9 de ressources techniques, financi\u00e8res et autres, appropri\u00e9es pour achever le d\u00e9veloppement et utiliser ou vendre l\u2019immobilisation incorporelle ; et

\n

\u2022la capacit\u00e9 \u00e0 \u00e9valuer de mani\u00e8re fiable les d\u00e9penses attribuables \u00e0 l\u2019immobilisation incorporelle au cours de son d\u00e9veloppement.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296326": { "value": "

5.1Goodwill

\n

\"image\"

\n

\u00c0 l\u2019occasion de la premi\u00e8re consolidation des filiales et participations du Groupe, il est proc\u00e9d\u00e9, dans un d\u00e9lai n\u2019exc\u00e9dant pas un an, \u00e0 l\u2019\u00e9valuation de l\u2019ensemble des \u00e9l\u00e9ments identifiables (actifs et passifs \u00e9ventuels) acquis et \u00e0 l\u2019allocation du prix d\u2019acquisition. L\u2019\u00e9valuation se fait dans la devise de l\u2019entit\u00e9 acquise.

\n

Goodwill

\n

L\u2019\u00e9cart r\u00e9siduel \u00e9ventuel correspondant \u00e0 l\u2019exc\u00e9dent du co\u00fbt d\u2019acquisition du Groupe sur la juste valeur des actifs et des passifs identifiables de l\u2019entit\u00e9 acquise \u00e0 la date d\u2019acquisition est inscrit \u00e0 l\u2019actif du bilan sous la rubrique \u00ab Goodwill \u00bb. Les goodwills sont g\u00e9n\u00e9ralement repr\u00e9sentatifs de la pr\u00e9sence de synergies et d\u2019autres avantages attendus r\u00e9sultant du rachat des entit\u00e9s acquises et qui n\u2019ont pas \u00e9t\u00e9 reconnus comme des actifs s\u00e9par\u00e9s en IFRS.

\n

Conform\u00e9ment aux dispositions de la norme IFRS 3 r\u00e9vis\u00e9e \u00ab Regroupement d\u2019entreprises \u00bb, le Groupe est amen\u00e9 \u00e0 choisir, pour chaque prise de contr\u00f4le partielle, de comptabiliser le goodwill soit sur une base de 100% soit sur la base du pourcentage d\u2019int\u00e9r\u00eat acquis (sans modification ult\u00e9rieure en cas de rachat compl\u00e9mentaire de participations ne donnant pas le contr\u00f4le). Dans le cadre d\u2019une comptabilisation du goodwill sur une base de 100%, un goodwill attribuable aux minoritaires est alors comptabilis\u00e9.

\n

Le goodwill provenant de l\u2019investissement dans une entreprise dans laquelle le Groupe exerce une influence notable, est inclus dans la valeur comptable de celle-ci.

\n

Le goodwill provenant de l\u2019acquisition de filiales est pr\u00e9sent\u00e9 s\u00e9par\u00e9ment au bilan.

\n

Conform\u00e9ment \u00e0 IAS 36, les goodwills font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur et au minimum une fois par an (cf. Note 5.5 \u00ab Tests de d\u00e9pr\u00e9ciation \u00bb). En cas de perte de valeur, la d\u00e9pr\u00e9ciation constat\u00e9e au compte de r\u00e9sultat est irr\u00e9versible.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296328": { "value": "

5.2Immobilisations incorporelles

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IAS 38 \u00ab Immobilisations incorporelles \u00bb, les immobilisations incorporelles acquises figurent au bilan \u00e0 leur co\u00fbt d\u2019acquisition diminu\u00e9 du cumul des amortissements et des pertes de valeur.

\n

Les d\u00e9penses encourues au titre des projets internes sont distingu\u00e9es selon qu\u2019elles sont encourues lors de la phase de recherche ou lors de la phase de d\u00e9veloppement. Cette distinction est essentielle car elle conditionne leur traitement comptable.

\n

Les d\u00e9penses encourues lors de la phase de recherche d\u2019un projet interne ne sont pas immobilis\u00e9es et sont comptabilis\u00e9es en charges de l\u2019exercice au cours duquel elles sont encourues.

\n

Les d\u00e9penses encourues lors de la phase de d\u00e9veloppement d\u2019un projet interne sont analys\u00e9es afin de d\u00e9terminer leur caract\u00e8re capitalisable. Si les six crit\u00e8res d\u00e9finis par IAS 38 sont remplis simultan\u00e9ment, alors les d\u00e9penses sont capitalis\u00e9es et amorties, selon la dur\u00e9e de la classe d\u2019immobilisation auxquelles elles sont rattach\u00e9es. \u00c0 d\u00e9faut, ces d\u00e9penses constituent des charges enregistr\u00e9es au cours de l\u2019exercice auquel elles se rapportent.

\n

Pour rappel, les six crit\u00e8res d\u2019IAS 38 \u00e0 r\u00e9unir afin qu\u2019une capitalisation de charges soit possible sont les suivants :

\n

\u2022la faisabilit\u00e9 technique n\u00e9cessaire \u00e0 l\u2019ach\u00e8vement de l\u2019immobilisation incorporelle en vue de sa mise en service ou de sa vente ;

\n

\u2022l\u2019intention d\u2019achever l\u2019immobilisation incorporelle et de l\u2019utiliser ou de la vendre ;

\n

\u2022la capacit\u00e9 \u00e0 utiliser ou \u00e0 vendre l\u2019immobilisation incorporelle ;

\n

\u2022la fa\u00e7on dont l\u2019immobilisation incorporelle g\u00e9n\u00e9rera des avantages \u00e9conomiques futurs probables ;

\n

\u2022la disponibilit\u00e9 de ressources techniques, financi\u00e8res et autres, appropri\u00e9es pour achever le d\u00e9veloppement et utiliser ou vendre l\u2019immobilisation incorporelle ; et

\n

\u2022la capacit\u00e9 \u00e0 \u00e9valuer de mani\u00e8re fiable les d\u00e9penses attribuables \u00e0 l\u2019immobilisation incorporelle au cours de son d\u00e9veloppement.

\n

\"image\"

\n

Les marques principales sont consid\u00e9r\u00e9es comme des immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9termin\u00e9e. Ces immobilisations ne sont donc pas amorties et font l\u2019objet d\u2019une revue de leur valorisation lors de la survenance d\u2019\u00e9v\u00e9nements susceptibles de remettre en cause leur valeur et dans tous les cas au minimum une fois par an. Lorsque leur valeur recouvrable fond\u00e9e sur les crit\u00e8res ayant pr\u00e9valu lors de leur acquisition s\u2019av\u00e8re inf\u00e9rieure \u00e0 leur valeur nette comptable, une d\u00e9pr\u00e9ciation est constitu\u00e9e.

\n

Les autres immobilisations incorporelles, qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e de vie d\u00e9finie (logiciels acquis ou g\u00e9n\u00e9r\u00e9s en interne, licences et relations clients) sont amorties selon le mode lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 pr\u00e9vue :

\n

\"image\"

\n

\u2022licences : dur\u00e9e de la licence ;

\n

\u2022relations clients : entre 3 et 22 ans ;

\n

\u2022logiciels : entre 2 et 7 ans.

\n

La valeur des immobilisations incorporelles identifiables comptabilis\u00e9es \u00e0 l\u2019occasion d\u2019un regroupement d\u2019entreprise repose notamment sur des travaux d\u2019experts ind\u00e9pendants, fond\u00e9s sur des crit\u00e8res propres \u00e0 chaque secteur d\u2019activit\u00e9, permettant leur suivi ult\u00e9rieur. Les marques identifiables sont valoris\u00e9es selon une approche multicrit\u00e8re tenant compte \u00e0 la fois de leur notori\u00e9t\u00e9 et de la rentabilit\u00e9 qu\u2019elles g\u00e9n\u00e8rent. Les relations clients sont quant \u00e0 elles \u00e9valu\u00e9es par reconstitution du co\u00fbt de conqu\u00eate de nouveaux clients.

\n

Dans le cadre des contrats de fournisseurs de type SaaS (Software as a Service), les co\u00fbts de personnalisation et de configuration encourus pour le Groupe sont comptabilis\u00e9s en immobilisations incorporelles d\u00e8s lors qu\u2019ils correspondent \u00e0 des d\u00e9veloppements informatiques sp\u00e9cifiques s\u00e9parables et contr\u00f4l\u00e9s par le Groupe, et qu\u2019ils r\u00e9pondent aux crit\u00e8res habituels de capitalisation \u00e9nonc\u00e9s par IAS 38.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs brutes

\n		\n

2 198

\n		\n

2 039

\n
\n

Marques

\n		\n

73

\n		\n

71

\n
\n

Relations clients

\n		\n

1 033

\n		\n

1 030

\n
\n

Licences, logiciels

\n		\n

824

\n		\n

605

\n
\n

Autres immobilisations incorporelles

\n		\n

268

\n		\n

333

\n
\n

Amortissements et pertes de valeur

\n		\n

(934)

\n		\n

(786)

\n
\n

Marques

\n		\n

(15)

\n		\n

(12)

\n
\n

Relations clients

\n		\n

(349)

\n		\n

(300)

\n
\n

Licences, logiciels

\n		\n

(482)

\n		\n

(397)

\n
\n

Autres immobilisations incorporelles

\n		\n

(88)

\n		\n

(77)

\n
\n

Valeurs nettes

\n		\n

1 264

\n		\n

1 253

\n
\n

Les autres immobilisations incorporelles concernent notamment des immobilisations en cours dans le cadre de projets de d\u00e9veloppement de plateformes technologiques.

\n

\"image\"

\n

Tableau de variation des immobilisations incorporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

1 253

\n		\n

738

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations incorporelles

\n		\n

27

\n		\n

457

\n
\n

Immobilisations g\u00e9n\u00e9r\u00e9es en interne

\n		\n

185

\n		\n

142

\n
\n

Acquisitions

\n		\n

6

\n		\n

38

\n
\n

Cessions

\n		\n

-

\n		\n

-

\n
\n

Dotations aux amortissements immobilisations incorporelles

\n		\n

(181)

\n		\n

(141)

\n
\n

Pertes de valeur comptabilis\u00e9es en charges

\n		\n

(3)

\n		\n

(1)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(23)

\n		\n

20

\n
\n

Reclassements

\n		\n

-

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

1 264

\n		\n

1 253

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296330_add_hierarchy": { "value": "

Conform\u00e9ment \u00e0 la norme IAS 38 \u00ab Immobilisations incorporelles \u00bb, les immobilisations incorporelles acquises figurent au bilan \u00e0 leur co\u00fbt d\u2019acquisition diminu\u00e9 du cumul des amortissements et des pertes de valeur.

\n

Les d\u00e9penses encourues au titre des projets internes sont distingu\u00e9es selon qu\u2019elles sont encourues lors de la phase de recherche ou lors de la phase de d\u00e9veloppement. Cette distinction est essentielle car elle conditionne leur traitement comptable.

\n

Les d\u00e9penses encourues lors de la phase de recherche d\u2019un projet interne ne sont pas immobilis\u00e9es et sont comptabilis\u00e9es en charges de l\u2019exercice au cours duquel elles sont encourues.

\n

Les d\u00e9penses encourues lors de la phase de d\u00e9veloppement d\u2019un projet interne sont analys\u00e9es afin de d\u00e9terminer leur caract\u00e8re capitalisable. Si les six crit\u00e8res d\u00e9finis par IAS 38 sont remplis simultan\u00e9ment, alors les d\u00e9penses sont capitalis\u00e9es et amorties, selon la dur\u00e9e de la classe d\u2019immobilisation auxquelles elles sont rattach\u00e9es. \u00c0 d\u00e9faut, ces d\u00e9penses constituent des charges enregistr\u00e9es au cours de l\u2019exercice auquel elles se rapportent.

\n

Pour rappel, les six crit\u00e8res d\u2019IAS 38 \u00e0 r\u00e9unir afin qu\u2019une capitalisation de charges soit possible sont les suivants :

\n

\u2022la faisabilit\u00e9 technique n\u00e9cessaire \u00e0 l\u2019ach\u00e8vement de l\u2019immobilisation incorporelle en vue de sa mise en service ou de sa vente ;

\n

\u2022l\u2019intention d\u2019achever l\u2019immobilisation incorporelle et de l\u2019utiliser ou de la vendre ;

\n

\u2022la capacit\u00e9 \u00e0 utiliser ou \u00e0 vendre l\u2019immobilisation incorporelle ;

\n

\u2022la fa\u00e7on dont l\u2019immobilisation incorporelle g\u00e9n\u00e9rera des avantages \u00e9conomiques futurs probables ;

\n

\u2022la disponibilit\u00e9 de ressources techniques, financi\u00e8res et autres, appropri\u00e9es pour achever le d\u00e9veloppement et utiliser ou vendre l\u2019immobilisation incorporelle ; et

\n

\u2022la capacit\u00e9 \u00e0 \u00e9valuer de mani\u00e8re fiable les d\u00e9penses attribuables \u00e0 l\u2019immobilisation incorporelle au cours de son d\u00e9veloppement.

\n

\"image\"

\n

Les marques principales sont consid\u00e9r\u00e9es comme des immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9termin\u00e9e. Ces immobilisations ne sont donc pas amorties et font l\u2019objet d\u2019une revue de leur valorisation lors de la survenance d\u2019\u00e9v\u00e9nements susceptibles de remettre en cause leur valeur et dans tous les cas au minimum une fois par an. Lorsque leur valeur recouvrable fond\u00e9e sur les crit\u00e8res ayant pr\u00e9valu lors de leur acquisition s\u2019av\u00e8re inf\u00e9rieure \u00e0 leur valeur nette comptable, une d\u00e9pr\u00e9ciation est constitu\u00e9e.

\n

Les autres immobilisations incorporelles, qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e de vie d\u00e9finie (logiciels acquis ou g\u00e9n\u00e9r\u00e9s en interne, licences et relations clients) sont amorties selon le mode lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 pr\u00e9vue :

\n

\"image\"

\n

\u2022licences : dur\u00e9e de la licence ;

\n

\u2022relations clients : entre 3 et 22 ans ;

\n

\u2022logiciels : entre 2 et 7 ans.

\n

5.6Amortissements

\n

\"image\"

\n

Les dotations aux amortissements des actifs immobilis\u00e9s refl\u00e8tent les co\u00fbts de d\u00e9tention op\u00e9rationnels des actifs contr\u00f4l\u00e9s, y compris les actifs r\u00e9\u00e9valu\u00e9s dans le cadre des regroupements d\u2019entreprises, conform\u00e9ment aux dur\u00e9es d\u2019utilisation indiqu\u00e9es dans les Notes 5.2 \u00ab Immobilisations incorporelles \u00bb et 5.3 \u00ab Immobilisations corporelles \u00bb.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Amortissements li\u00e9s aux relations clients

\n		\n

(57)

\n		\n

(52)

\n
\n

Amortissements des immobilisations incorporelles (hors relations clients)

\n		\n

(110)

\n		\n

(89)

\n
\n

Amortissements des immobilisations corporelles

\n		\n

(14)

\n		\n

(15)

\n
\n

Amortissements des droits d\u2019utilisation

\n		\n

(44)

\n		\n

(37)

\n
\n

Total

\n		\n

(225)

\n		\n

(193)

\n
\n

Au 31 d\u00e9cembre 2024, la dotation aux amortissements li\u00e9e aux relations clients, principalement reconnues dans le cadre d\u2019exercice d\u2019allocation de prix d\u2019acquisition, comprend notamment (21) millions d\u2019euros sur Reward Gateway, (9) millions d\u2019euros sur CSI, (7) millions d\u2019euros sur UTA, (5) millions d\u2019euros sur Ticket Servi\u00e7os (partenariat avec Ita\u00fa), (4) millions d\u2019euros sur Ticket Log (Embratec), (3) millions d\u2019euros sur TRFC et (9) millions d\u2019euros sur les autres acquisitions.

\n

Les variations nettes des provisions d\u2019exploitation sont d\u00e9taill\u00e9es dans la Note 10.2 \u00ab Provisions \u00bb.

", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296329": { "value": "

Conform\u00e9ment \u00e0 la norme IAS 38 \u00ab Immobilisations incorporelles \u00bb, les immobilisations incorporelles acquises figurent au bilan \u00e0 leur co\u00fbt d\u2019acquisition diminu\u00e9 du cumul des amortissements et des pertes de valeur.

\n

Les d\u00e9penses encourues au titre des projets internes sont distingu\u00e9es selon qu\u2019elles sont encourues lors de la phase de recherche ou lors de la phase de d\u00e9veloppement. Cette distinction est essentielle car elle conditionne leur traitement comptable.

\n

Les d\u00e9penses encourues lors de la phase de recherche d\u2019un projet interne ne sont pas immobilis\u00e9es et sont comptabilis\u00e9es en charges de l\u2019exercice au cours duquel elles sont encourues.

\n

Les d\u00e9penses encourues lors de la phase de d\u00e9veloppement d\u2019un projet interne sont analys\u00e9es afin de d\u00e9terminer leur caract\u00e8re capitalisable. Si les six crit\u00e8res d\u00e9finis par IAS 38 sont remplis simultan\u00e9ment, alors les d\u00e9penses sont capitalis\u00e9es et amorties, selon la dur\u00e9e de la classe d\u2019immobilisation auxquelles elles sont rattach\u00e9es. \u00c0 d\u00e9faut, ces d\u00e9penses constituent des charges enregistr\u00e9es au cours de l\u2019exercice auquel elles se rapportent.

\n

Pour rappel, les six crit\u00e8res d\u2019IAS 38 \u00e0 r\u00e9unir afin qu\u2019une capitalisation de charges soit possible sont les suivants :

\n

\u2022la faisabilit\u00e9 technique n\u00e9cessaire \u00e0 l\u2019ach\u00e8vement de l\u2019immobilisation incorporelle en vue de sa mise en service ou de sa vente ;

\n

\u2022l\u2019intention d\u2019achever l\u2019immobilisation incorporelle et de l\u2019utiliser ou de la vendre ;

\n

\u2022la capacit\u00e9 \u00e0 utiliser ou \u00e0 vendre l\u2019immobilisation incorporelle ;

\n

\u2022la fa\u00e7on dont l\u2019immobilisation incorporelle g\u00e9n\u00e9rera des avantages \u00e9conomiques futurs probables ;

\n

\u2022la disponibilit\u00e9 de ressources techniques, financi\u00e8res et autres, appropri\u00e9es pour achever le d\u00e9veloppement et utiliser ou vendre l\u2019immobilisation incorporelle ; et

\n

\u2022la capacit\u00e9 \u00e0 \u00e9valuer de mani\u00e8re fiable les d\u00e9penses attribuables \u00e0 l\u2019immobilisation incorporelle au cours de son d\u00e9veloppement.

\n

\"image\"

\n

Les marques principales sont consid\u00e9r\u00e9es comme des immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9termin\u00e9e. Ces immobilisations ne sont donc pas amorties et font l\u2019objet d\u2019une revue de leur valorisation lors de la survenance d\u2019\u00e9v\u00e9nements susceptibles de remettre en cause leur valeur et dans tous les cas au minimum une fois par an. Lorsque leur valeur recouvrable fond\u00e9e sur les crit\u00e8res ayant pr\u00e9valu lors de leur acquisition s\u2019av\u00e8re inf\u00e9rieure \u00e0 leur valeur nette comptable, une d\u00e9pr\u00e9ciation est constitu\u00e9e.

\n

Les autres immobilisations incorporelles, qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e de vie d\u00e9finie (logiciels acquis ou g\u00e9n\u00e9r\u00e9s en interne, licences et relations clients) sont amorties selon le mode lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 pr\u00e9vue :

\n

\"image\"

\n

\u2022licences : dur\u00e9e de la licence ;

\n

\u2022relations clients : entre 3 et 22 ans ;

\n

\u2022logiciels : entre 2 et 7 ans.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295865": { "value": "2198000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295876": { "value": "2039000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295861": { "value": "73000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:BrandNamesMember", "unit": "iso4217:EUR" } }, "fact_295872": { "value": "71000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:BrandNamesMember", "unit": "iso4217:EUR" } }, "fact_295862": { "value": "1033000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:CustomerrelatedIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295873": { "value": "1030000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:CustomerrelatedIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295863": { "value": "824000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:ComputerSoftwareMember", "unit": "iso4217:EUR" } }, "fact_295874": { "value": "605000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:ComputerSoftwareMember", "unit": "iso4217:EUR" } }, "fact_295864": { "value": "268000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:OtherIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295875": { "value": "333000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:OtherIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295870": { "value": "-934000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295881": { "value": "-786000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295866": { "value": "-15000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:BrandNamesMember", "unit": "iso4217:EUR" } }, "fact_295877": { "value": "-12000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:BrandNamesMember", "unit": "iso4217:EUR" } }, "fact_295867": { "value": "-349000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:CustomerrelatedIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295878": { "value": "-300000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:CustomerrelatedIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295868": { "value": "-482000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:ComputerSoftwareMember", "unit": "iso4217:EUR" } }, "fact_295879": { "value": "-397000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:ComputerSoftwareMember", "unit": "iso4217:EUR" } }, "fact_295869": { "value": "-88000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:OtherIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295880": { "value": "-77000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis": "ifrs-full:OtherIntangibleAssetsMember", "unit": "iso4217:EUR" } }, "fact_295871": { "value": "1264000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295882": { "value": "1253000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295883": { "value": "1253000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295893": { "value": "738000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295884": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295894": { "value": "457000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295885": { "value": "185000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:MethodsOfGenerationAxis": "ifrs-full:InternallyGeneratedMember", "unit": "iso4217:EUR" } }, "fact_295895": { "value": "142000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:MethodsOfGenerationAxis": "ifrs-full:InternallyGeneratedMember", "unit": "iso4217:EUR" } }, "fact_295886": { "value": "6000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:MethodsOfGenerationAxis": "ifrs-full:NotInternallyGeneratedMember", "unit": "iso4217:EUR" } }, "fact_295896": { "value": "38000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:MethodsOfGenerationAxis": "ifrs-full:NotInternallyGeneratedMember", "unit": "iso4217:EUR" } }, "fact_295887": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DisposalsAndRetirementsPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295897": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DisposalsAndRetirementsPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295888": { "value": "181000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295898": { "value": "141000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295889": { "value": "-3000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpairmentLossesForThePeriodIntangibleAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295899": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpairmentLossesForThePeriodIntangibleAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295890": { "value": "-23000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295900": { "value": "20000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295891": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295901": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295892": { "value": "1264000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295902": { "value": "1253000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296331": { "value": "

5.3Immobilisations corporelles

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IAS 16 \u00ab Immobilisations corporelles \u00bb, les immobilisations corporelles sont inscrites au bilan \u00e0 leur valeur d\u2019acquisition ou \u00e0 leur co\u00fbt de revient moins les amortissements et les pertes de valeur. Les immobilisations corporelles en cours de construction sont comptabilis\u00e9es au co\u00fbt, diminu\u00e9 de toute perte de valeur identifi\u00e9e. L\u2019amortissement de ces actifs commence d\u00e8s leur mise en service.

\n

\u00c0 partir de la date de mise en service du bien, les immobilisations corporelles sont amorties lin\u00e9airement, selon une approche par composants, sur leur dur\u00e9e d\u2019utilit\u00e9 :

\n

\"image\"

\n

\u2022agencements : entre 5 et 15 ans ;

\n

\u2022mat\u00e9riels et mobiliers : entre 3 et 7 ans.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur brute

\n		\n

Amortissements et d\u00e9pr\u00e9ciations

\n		\n

Valeur nette

\n		\n

Valeur brute

\n		\n

Amortissements et d\u00e9pr\u00e9ciations

\n		\n

Valeur nette

\n
\n

Terrains

\n		\n

2

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

2

\n
\n

Constructions

\n		\n

16

\n		\n

(6)

\n		\n

10

\n		\n

19

\n		\n

(8)

\n		\n

11

\n
\n

Agencements

\n		\n

35

\n		\n

(24)

\n		\n

11

\n		\n

36

\n		\n

(28)

\n		\n

8

\n
\n

Mat\u00e9riels et mobiliers

\n		\n

112

\n		\n

(90)

\n		\n

22

\n		\n

120

\n		\n

(94)

\n		\n

26

\n
\n

Immobilisations en cours

\n		\n

12

\n		\n

-

\n		\n

12

\n		\n

1

\n		\n

-

\n		\n

1

\n
\n

Droits d\u2019utilisation

\n		\n

266

\n		\n

(142)

\n		\n

124

\n		\n

231

\n		\n

(119)

\n		\n

112

\n
\n

Total

\n		\n

443

\n		\n

(262)

\n		\n

181

\n		\n

409

\n		\n

(249)

\n		\n

160

\n
\n

\"image\"

\n

Tableau de variation des immobilisations corporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

160

\n		\n

157

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations corporelles

\n		\n

-

\n		\n

4

\n
\n

Investissements immobilisations corporelles

\n		\n

26

\n		\n

10

\n
\n

Droits d\u2019utilisation

\n		\n

57

\n		\n

42

\n
\n

Cessions et mises au rebut

\n		\n

(5)

\n		\n

(1)

\n
\n

Dotations aux amortissements

\n		\n

(58)

\n		\n

(52)

\n
\n

Diff\u00e9rences de conversion

\n		\n

(4)

\n		\n

-

\n
\n

Autres reclassements

\n		\n

5

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

181

\n		\n

160

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296332": { "value": "

Conform\u00e9ment \u00e0 la norme IAS 16 \u00ab Immobilisations corporelles \u00bb, les immobilisations corporelles sont inscrites au bilan \u00e0 leur valeur d\u2019acquisition ou \u00e0 leur co\u00fbt de revient moins les amortissements et les pertes de valeur. Les immobilisations corporelles en cours de construction sont comptabilis\u00e9es au co\u00fbt, diminu\u00e9 de toute perte de valeur identifi\u00e9e. L\u2019amortissement de ces actifs commence d\u00e8s leur mise en service.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296333": { "value": "

\u00c0 partir de la date de mise en service du bien, les immobilisations corporelles sont amorties lin\u00e9airement, selon une approche par composants, sur leur dur\u00e9e d\u2019utilit\u00e9 :

\n

\"image\"

\n

\u2022agencements : entre 5 et 15 ans ;

\n

\u2022mat\u00e9riels et mobiliers : entre 3 et 7 ans.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur brute

\n		\n

Amortissements et d\u00e9pr\u00e9ciations

\n		\n

Valeur nette

\n		\n

Valeur brute

\n		\n

Amortissements et d\u00e9pr\u00e9ciations

\n		\n

Valeur nette

\n
\n

Terrains

\n		\n

2

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

2

\n
\n

Constructions

\n		\n

16

\n		\n

(6)

\n		\n

10

\n		\n

19

\n		\n

(8)

\n		\n

11

\n
\n

Agencements

\n		\n

35

\n		\n

(24)

\n		\n

11

\n		\n

36

\n		\n

(28)

\n		\n

8

\n
\n

Mat\u00e9riels et mobiliers

\n		\n

112

\n		\n

(90)

\n		\n

22

\n		\n

120

\n		\n

(94)

\n		\n

26

\n
\n

Immobilisations en cours

\n		\n

12

\n		\n

-

\n		\n

12

\n		\n

1

\n		\n

-

\n		\n

1

\n
\n

Droits d\u2019utilisation

\n		\n

266

\n		\n

(142)

\n		\n

124

\n		\n

231

\n		\n

(119)

\n		\n

112

\n
\n

Total

\n		\n

443

\n		\n

(262)

\n		\n

181

\n		\n

409

\n		\n

(249)

\n		\n

160

\n
\n

\"image\"

\n

Tableau de variation des immobilisations corporelles

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeurs nettes en d\u00e9but de p\u00e9riode

\n		\n

160

\n		\n

157

\n
\n

Entr\u00e9es de p\u00e9rim\u00e8tre immobilisations corporelles

\n		\n

-

\n		\n

4

\n
\n

Investissements immobilisations corporelles

\n		\n

26

\n		\n

10

\n
\n

Droits d\u2019utilisation

\n		\n

57

\n		\n

42

\n
\n

Cessions et mises au rebut

\n		\n

(5)

\n		\n

(1)

\n
\n

Dotations aux amortissements

\n		\n

(58)

\n		\n

(52)

\n
\n

Diff\u00e9rences de conversion

\n		\n

(4)

\n		\n

-

\n
\n

Autres reclassements

\n		\n

5

\n		\n

-

\n
\n

Valeurs nettes en fin de p\u00e9riode

\n		\n

181

\n		\n

160

\n
\n
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"edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:FixturesAndFittingsMember", "unit": "iso4217:EUR" } }, "fact_295919": { "value": "11000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:FixturesAndFittingsMember", "unit": "iso4217:EUR" } }, "fact_295926": { "value": "36000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", 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"ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ConstructionInProgressMember", "unit": "iso4217:EUR" } }, "fact_295928": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ConstructionInProgressMember", "unit": "iso4217:EUR" } }, "fact_295935": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", 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"scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295946": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295955": { "value": "4000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295947": { "value": "26000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295956": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295948": { "value": "57000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangesInRightofuseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295957": { "value": "42000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ChangesInRightofuseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295949": { "value": "-5000000.0", "decimals": -6, "dimensions": { "concept": "edenred:IncreaseDecreaseThroughDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295958": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "edenred:IncreaseDecreaseThroughDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295950": { "value": "58000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DepreciationPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295959": { "value": "52000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DepreciationPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295951": { "value": "-4000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295960": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295952": { "value": "5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295961": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295953": { "value": "181000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295962": { "value": "160000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PropertyPlantAndEquipmentIncludingRightOfUseAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296334": { "value": "

5.5Tests de d\u00e9pr\u00e9ciation

\n

\"image\"

\n

Valeur recouvrable des immobilisations

\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019actifs \u00bb, les goodwills, les immobilisations incorporelles, corporelles et les immeubles de placement font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de perte de valeur, et, au minimum une fois par an, pour les immobilisations \u00e0 dur\u00e9e de vie ind\u00e9finie (cat\u00e9gorie limit\u00e9e aux goodwills et aux marques).

\n

Reprises des d\u00e9pr\u00e9ciations

\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019Actifs \u00bb, les d\u00e9pr\u00e9ciations des goodwills sont irr\u00e9versibles. Les d\u00e9pr\u00e9ciations se rattachant aux immobilisations corporelles et aux immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9finie telles que les marques sont, quant \u00e0 elles, r\u00e9versibles d\u00e8s lors qu\u2019il y a un changement dans les estimations utilis\u00e9es pour d\u00e9terminer la valeur recouvrable de l\u2019UGT.

\n

Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie

\n

Les tests de d\u00e9pr\u00e9ciation sont r\u00e9alis\u00e9s au niveau d\u2019Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie (UGT) ou groupes d\u2019UGT.

\n

Une UGT est le plus petit groupe d\u2019actifs g\u00e9n\u00e9rant des flux de tr\u00e9sorerie de mani\u00e8re autonome et correspond au niveau auquel le Groupe organise ses activit\u00e9s et analyse ses r\u00e9sultats dans son reporting interne. Tous les actifs sont allou\u00e9s \u00e0 des UGT. Lorsqu\u2019il n\u2019est pas possible d\u2019affecter le goodwill sur une base non arbitraire \u00e0 des UGT donn\u00e9es, le goodwill peut \u00eatre allou\u00e9 \u00e0 un groupe d\u2019UGT ne d\u00e9passant pas le niveau du secteur op\u00e9rationnel, tel que d\u00e9fini en Note 4 \u00ab Activit\u00e9 Op\u00e9rationnelle \u00bb.

\n

\"image\"

\n

Les indices de perte de valeur sont les suivants pour les UGT du Groupe :

\n

\u2022baisse significative des revenus, r\u00e9sultats op\u00e9rationnels, flux de tr\u00e9sorerie d\u2019exploitation ;

\n

\u2022changement d\u00e9favorable (observ\u00e9 ou attendu dans un avenir proche) dans les conditions d\u2019utilisation d\u2019un actif (fermetures et arr\u00eats provisoires, sous-activit\u00e9, perturbation des approvisionnements ou de la production) ;

\n

\u2022changement d\u00e9favorable (observ\u00e9 ou attendu dans un avenir proche) dans l\u2019environnement \u00e9conomique g\u00e9n\u00e9ral de l\u2019entit\u00e9 ou de l\u2019actif.

\n

Les UGT sont identifi\u00e9es par pays (cf. Note 5.1 \u00ab Goodwill \u00bb). Pour les pays les plus significatifs, elles sont d\u00e9finies par famille de solutions (Avantages aux salari\u00e9s, Mobilit\u00e9, et Solutions compl\u00e9mentaires) d\u00e8s lors qu\u2019il s\u2019agit d\u2019une activit\u00e9 bien distincte comportant des \u00e9quipes commerciales et des portefeuilles clients distincts.

\n

M\u00e9thodes de d\u00e9termination de la valeur recouvrable

\n

Les tests de d\u00e9pr\u00e9ciation consistent \u00e0 comparer la valeur nette comptable de l\u2019UGT avec sa valeur recouvrable, d\u00e9finie comme le plus haut de la juste valeur diminu\u00e9e des co\u00fbts de cession et de la valeur d\u2019utilit\u00e9.

\n

La valeur nette comptable correspond \u00e0 la valeur nette comptable des capitaux engag\u00e9s.

\n

Chez Edenred, elle se d\u00e9compose ainsi :

\n

\"image\"

\n

\u2022goodwill ;

\n

\u2022immobilisations corporelles et incorporelles ;

\n

\u2022BFR hors float y compris dette d\u2019IS.

\n

Le float correspond au besoin en fonds de roulement d\u2019exploitation, soit les titres de services \u00e0 rembourser diminu\u00e9s des cr\u00e9ances clients.

\n

Les tests de d\u00e9pr\u00e9ciation sont r\u00e9alis\u00e9s en deux \u00e9tapes :

\n

\u2022premi\u00e8re \u00e9tape : le Groupe compare la valeur nette comptable des UGT/groupes d\u2019UGT avec un multiple de l\u2019exc\u00e9dent brut d\u2019exploitation jug\u00e9 repr\u00e9sentatif de la juste valeur diminu\u00e9e du co\u00fbt des ventes. Le Groupe consid\u00e8re qu\u2019un \u00e9cart sup\u00e9rieur \u00e0 20% entre la juste valeur diminu\u00e9e des co\u00fbts de cession et la valeur nette comptable est synonyme d\u2019une perte de valeur potentielle ;

\n

\u2022deuxi\u00e8me \u00e9tape : lorsqu\u2019un risque de perte de valeur est identifi\u00e9 selon cette m\u00e9thode ou en cas de modification des circonstances \u00e9conomiques du pays ou propres \u00e0 l\u2019activit\u00e9 locale, un test fond\u00e9 sur les flux futurs de tr\u00e9sorerie est effectu\u00e9 afin de d\u00e9terminer la perte de valeur potentielle par comparaison avec la valeur nette comptable.

\n

La m\u00e9thodologie appliqu\u00e9e est la suivante :

\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00c9tape 1 : Juste valeur diminu\u00e9e du co\u00fbt de vente

\n		\n

\u00c9tape 2 * : Valeur d\u2019utilit\u00e9

\n
\n

Multiple de l\u2019exc\u00e9dent brut d\u2019exploitation : Ce proc\u00e9d\u00e9 est une m\u00e9thode de reconstitution de la juste valeur diminu\u00e9e des co\u00fbts de vente et permet d\u2019approcher au mieux la valeur de r\u00e9alisation d\u2019une UGT en cas de mise en vente. Cette m\u00e9thode consiste \u00e0 calculer l\u2019EBITDA moyen des deux derni\u00e8res ann\u00e9es r\u00e9alis\u00e9es par l\u2019UGT puis \u00e0 lui appliquer un multiple en fonction de la situation g\u00e9ographique du pays ainsi que du risque sp\u00e9cifique au pays. Les multiples retenus correspondent \u00e0 des moyennes de transactions ayant eu lieu sur le march\u00e9 et dans une fourchette comparable aux multiples de valorisation du groupe Edenred. En cas d\u2019identification d\u2019une perte de valeur potentielle, un test sur les flux futurs de tr\u00e9sorerie est alors r\u00e9alis\u00e9 (\u00e9tape 2).

\n		\n

Valeur fond\u00e9e sur un test de flux de tr\u00e9sorerie actualis\u00e9s : Les projections utilis\u00e9es sont conformes aux plans d\u2019affaires \u00e0 cinq ans valid\u00e9s par le Conseil d\u2019administration. Le taux retenu en 2024 pour l\u2019actualisation des flux futurs est le WACC (Weighted Average Cost of Capital) apr\u00e8s imp\u00f4t du Groupe, d\u00e9clin\u00e9 par pays et par types d\u2019activit\u00e9s. Le taux de croissance \u00e0 l\u2019infini est lui, adapt\u00e9, en fonction de l\u2019\u00e9volution \u00e9conomique de chacun des pays.

\n
\n

*Effectu\u00e9e dans deux cas :

\n

- la premi\u00e8re m\u00e9thode a montr\u00e9 des indices de perte de valeur ;

\n

- l\u2019UGT ou le pays pr\u00e9sente des circonstances \u00e9conomiques particuli\u00e8res.

\n
\n

\u00c0 l\u2019issue de ce test, si cette \u00e9valuation met en \u00e9vidence une d\u00e9pr\u00e9ciation \u00e0 comptabiliser, celle-ci est \u00e9gale \u00e0 la diff\u00e9rence entre la valeur nette comptable des capitaux engag\u00e9s et la valeur d\u2019utilit\u00e9 de l\u2019UGT test\u00e9e. Cette d\u00e9pr\u00e9ciation est affect\u00e9e d\u2019abord \u00e0 la r\u00e9duction de valeur des goodwills de l\u2019UGT, puis \u00e0 la r\u00e9duction de la valeur comptable des autres actifs de l\u2019UGT.

\n

\"image\"

\n

Au cours de l\u2019exercice 2024, \u00e0 l\u2019issue de la premi\u00e8re \u00e9tape du test de d\u00e9pr\u00e9ciation, l\u2019\u00e9tude de la valeur d\u2019utilit\u00e9, qui correspond \u00e0 la deuxi\u00e8me \u00e9tape du test de d\u00e9pr\u00e9ciation, a \u00e9t\u00e9 r\u00e9alis\u00e9e pour les UGT suivantes : Royaume-Uni (avantages aux salari\u00e9s), \u00c9tats-Unis (avantages aux salari\u00e9s), Australie, Edenred Pay North America (ex-CSI, solutions compl\u00e9mentaires) et Japon.

\n

Au cours de l\u2019exercice 2023, \u00e0 l\u2019issue de la premi\u00e8re \u00e9tape du test de d\u00e9pr\u00e9ciation, l\u2019\u00e9tude de la valeur d\u2019utilit\u00e9, qui correspond \u00e0 la deuxi\u00e8me \u00e9tape du test de d\u00e9pr\u00e9ciation, avait \u00e9t\u00e9 r\u00e9alis\u00e9e pour les UGT suivantes : Royaume-Uni (avantages aux salari\u00e9s), Edenred Pay North America (ex-CSI) et Japon.

\n

Pertes de valeurs comptabilis\u00e9es

\n

Aucune perte de valeur n\u2019a \u00e9t\u00e9 comptabilis\u00e9e dans le cadre des tests de d\u00e9pr\u00e9ciation. Les pertes de valeur cumul\u00e9es portant sur les actifs corporels et incorporels s\u2019\u00e9l\u00e8vent \u00e0 (201) millions d\u2019euros au 31 d\u00e9cembre 2024, contre (197) millions d\u2019euros au 31 d\u00e9cembre 2023.

\n

Les actifs corporels et incorporels du Groupe se d\u00e9taillent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur brute

\n		\n

Amortissements

\n		\n

Perte de valeur cumul\u00e9e

\n		\n

Valeur nette

\n		\n

Valeur brute

\n		\n

Amortissements

\n		\n

Perte de valeur cumul\u00e9e

\n		\n

Valeur nette

\n
\n

Goodwill

\n		\n

3 434

\n		\n

-

\n		\n

(172)

\n		\n

3 262

\n		\n

2 949

\n		\n

-

\n		\n

(170)

\n		\n

2 779

\n
\n

Marques

\n		\n

73

\n		\n

(10)

\n		\n

(5)

\n		\n

58

\n		\n

71

\n		\n

(7)

\n		\n

(5)

\n		\n

59

\n
\n

Relations clients

\n		\n

1 033

\n		\n

(345)

\n		\n

(4)

\n		\n

684

\n		\n

1 030

\n		\n

(296)

\n		\n

(4)

\n		\n

730

\n
\n

Autres immobilisations incorporelles

\n		\n

1 092

\n		\n

(550)

\n		\n

(20)

\n		\n

522

\n		\n

938

\n		\n

(456)

\n		\n

(18)

\n		\n

464

\n
\n

Immobilisations corporelles

\n		\n

443

\n		\n

(262)

\n		\n

-

\n		\n

181

\n		\n

409

\n		\n

(249)

\n		\n

-

\n		\n

160

\n
\n

Total

\n		\n

6 075

\n		\n

(1 167)

\n		\n

(201)

\n		\n

4 707

\n		\n

5 397

\n		\n

(1 008)

\n		\n

(197)

\n		\n

4 192

\n
\n

Analyses de sensibilit\u00e9 des hypoth\u00e8ses cl\u00e9s

\n

\"image\"

\n

Pour les UGT concern\u00e9es par l\u2019\u00e9tude de la valeur d\u2019utilit\u00e9 (\u00e9tape 2 d\u00e9crite pr\u00e9c\u00e9demment), les tests de d\u00e9pr\u00e9ciation se basent sur certaines hypoth\u00e8ses cl\u00e9s comme le taux d\u2019actualisation des flux futurs, le taux de croissance \u00e0 long terme ainsi que sur des hypoth\u00e8ses op\u00e9rationnelles.

\n

Taux d\u2019actualisation

\n

Le taux d\u2019actualisation retenu est fond\u00e9 sur le WACC (Weighted Average Cost of Capital) :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

Taux d\u2019actualisation

\n
\n

2024

\n		\n

2023

\n
\n

Europe hors France

\n		\n

7,1%

\n		\n

7,9%

\n
\n

Reste du Monde

\n		\n

6,7%-9,3%

\n		\n

7,9%-8,3%

\n
\n

Une augmentation de 50 bps des taux d\u2019actualisation retenus pour l\u2019\u00e9valuation des valeurs d\u2019utilit\u00e9 2024 conduirait \u00e0 reconna\u00eetre une perte de valeur de (28) millions d\u2019euros sur l\u2019exercice.

\n

Taux de croissance \u00e0 long terme

\n

Le taux de croissance \u00e0 long terme retenu est bas\u00e9 sur les pr\u00e9visions d\u2019inflation d\u2019Oxford Economics long-term forecast pour 2050.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

Taux de croissance \u00e0 l\u2019infini

\n
\n

2024

\n		\n

2023

\n
\n

Europe hors France

\n		\n

2,0%

\n		\n

1,9%

\n
\n

Reste du Monde

\n		\n

1,9%-2,5%

\n		\n

1,1%-2,0%

\n
\n

Une diminution de 50 bps des hypoth\u00e8ses de croissance retenues pour l\u2019\u00e9valuation des valeurs d\u2019utilit\u00e9 2024 conduirait \u00e0 reconna\u00eetre une perte de valeur de (16) millions d\u2019euros sur l\u2019exercice.

\n

Hypoth\u00e8ses op\u00e9rationnelles

\n

Les tests de d\u00e9pr\u00e9ciation r\u00e9alis\u00e9s reposent \u00e9galement sur des hypoth\u00e8ses op\u00e9rationnelles cl\u00e9s comme la valeur faciale des titres \u00e9mis, les taux de commission ou encore les cadres r\u00e8glementaires et les avantages fiscaux propres \u00e0 chaque produit et \u00e0 chaque l\u00e9gislation. Dans les plans d\u2019affaires des UGT test\u00e9es, ces hypoth\u00e8ses op\u00e9rationnelles impactent principalement le taux de marge d\u2019EBITDA.

\n

En ce sens, une diminution de 100 bps des marges d\u2019EBITDA retenues pour l\u2019\u00e9valuation des valeurs d\u2019utilit\u00e9 2024 ne conduirait pas \u00e0 reconna\u00eetre de pertes de valeur significatives sur l\u2019exercice.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296336_add_hierarchy": { "value": "Valeur recouvrable des immobilisations\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019actifs \u00bb, les goodwills, les immobilisations incorporelles, corporelles et les immeubles de placement font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de perte de valeur, et, au minimum une fois par an, pour les immobilisations \u00e0 dur\u00e9e de vie ind\u00e9finie (cat\u00e9gorie limit\u00e9e aux goodwills et aux marques).

\n

Reprises des d\u00e9pr\u00e9ciations

\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019Actifs \u00bb, les d\u00e9pr\u00e9ciations des goodwills sont irr\u00e9versibles. Les d\u00e9pr\u00e9ciations se rattachant aux immobilisations corporelles et aux immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9finie telles que les marques sont, quant \u00e0 elles, r\u00e9versibles d\u00e8s lors qu\u2019il y a un changement dans les estimations utilis\u00e9es pour d\u00e9terminer la valeur recouvrable de l\u2019UGT.

\n

Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie

\n

Les tests de d\u00e9pr\u00e9ciation sont r\u00e9alis\u00e9s au niveau d\u2019Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie (UGT) ou groupes d\u2019UGT.

\n

Une UGT est le plus petit groupe d\u2019actifs g\u00e9n\u00e9rant des flux de tr\u00e9sorerie de mani\u00e8re autonome et correspond au niveau auquel le Groupe organise ses activit\u00e9s et analyse ses r\u00e9sultats dans son reporting interne. Tous les actifs sont allou\u00e9s \u00e0 des UGT. Lorsqu\u2019il n\u2019est pas possible d\u2019affecter le goodwill sur une base non arbitraire \u00e0 des UGT donn\u00e9es, le goodwill peut \u00eatre allou\u00e9 \u00e0 un groupe d\u2019UGT ne d\u00e9passant pas le niveau du secteur op\u00e9rationnel, tel que d\u00e9fini en Note 4 \u00ab Activit\u00e9 Op\u00e9rationnelle \u00bb.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296335": { "value": "Valeur recouvrable des immobilisations\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019actifs \u00bb, les goodwills, les immobilisations incorporelles, corporelles et les immeubles de placement font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de perte de valeur, et, au minimum une fois par an, pour les immobilisations \u00e0 dur\u00e9e de vie ind\u00e9finie (cat\u00e9gorie limit\u00e9e aux goodwills et aux marques).

\n

Reprises des d\u00e9pr\u00e9ciations

\n

Conform\u00e9ment \u00e0 la norme IAS 36 \u00ab D\u00e9pr\u00e9ciation d\u2019Actifs \u00bb, les d\u00e9pr\u00e9ciations des goodwills sont irr\u00e9versibles. Les d\u00e9pr\u00e9ciations se rattachant aux immobilisations corporelles et aux immobilisations incorporelles \u00e0 dur\u00e9e de vie ind\u00e9finie telles que les marques sont, quant \u00e0 elles, r\u00e9versibles d\u00e8s lors qu\u2019il y a un changement dans les estimations utilis\u00e9es pour d\u00e9terminer la valeur recouvrable de l\u2019UGT.

\n

Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie

\n

Les tests de d\u00e9pr\u00e9ciation sont r\u00e9alis\u00e9s au niveau d\u2019Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie (UGT) ou groupes d\u2019UGT.

\n

Une UGT est le plus petit groupe d\u2019actifs g\u00e9n\u00e9rant des flux de tr\u00e9sorerie de mani\u00e8re autonome et correspond au niveau auquel le Groupe organise ses activit\u00e9s et analyse ses r\u00e9sultats dans son reporting interne. Tous les actifs sont allou\u00e9s \u00e0 des UGT. Lorsqu\u2019il n\u2019est pas possible d\u2019affecter le goodwill sur une base non arbitraire \u00e0 des UGT donn\u00e9es, le goodwill peut \u00eatre allou\u00e9 \u00e0 un groupe d\u2019UGT ne d\u00e9passant pas le niveau du secteur op\u00e9rationnel, tel que d\u00e9fini en Note 4 \u00ab Activit\u00e9 Op\u00e9rationnelle \u00bb.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296337": { "value": "

NOTE 6\u00c9l\u00e9ments financiers

\n

6.1R\u00e9sultat financier

\n

\"image\"

\n

Le r\u00e9sultat financier comprend :

\n

\u2022les charges ou produits d\u2019int\u00e9r\u00eats sur les emprunts, les autres passifs financiers et les pr\u00eats et cr\u00e9ances ;

\n

\u2022le r\u00e9sultat de change sur op\u00e9rations financi\u00e8res ;

\n

\u2022les dotations/reprises de provisions financi\u00e8res.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Co\u00fbt de l\u2019endettement brut

\n		\n

(111)

\n		\n

(76)

\n
\n

Effet des instruments de couverture

\n		\n

(63)

\n		\n

(54)

\n
\n

Produits g\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et autres placements de tr\u00e9sorerie

\n		\n

37

\n		\n

24

\n
\n

Co\u00fbt de l\u2019endettement net

\n		\n

(137)

\n		\n

(106)

\n
\n

Gains (Pertes) sur \u00e9carts de change

\n		\n

(7)

\n		\n

(4)

\n
\n

Autres produits financiers

\n		\n

7

\n		\n

10

\n
\n

Autres charges financi\u00e8res

\n		\n

(76)

\n		\n

(72)

\n
\n

R\u00e9sultat financier

\n		\n

(213)

\n		\n

(172)

\n
\n

Le co\u00fbt d\u2019endettement brut au 31 d\u00e9cembre 2024 inclut l\u2019amortissement de la charge \u00e0 r\u00e9partir des emprunts obligataires \u00e9mis par la soci\u00e9t\u00e9 pour 11 millions d\u2019euros.

\n

Le montant des int\u00e9r\u00eats vers\u00e9s est de 147 millions d\u2019euros sur l\u2019exercice 2024 et 98 millions d\u2019euros sur l\u2019exercice 2023.

\n

Les effets des instruments de couverture correspondent aux charges et produits d\u2019int\u00e9r\u00eats sur les swaps de taux d\u2019int\u00e9r\u00eats comme pr\u00e9sent\u00e9s en Note 6.6 \u00ab Instruments financiers et gestion des risques de march\u00e9 \u00bb.

\n

Les postes des autres produits et charges financiers sont principalement constitu\u00e9s de frais bancaires, d\u2019agios, d\u2019int\u00e9r\u00eats divers, de d\u00e9pr\u00e9ciations \u00e0 caract\u00e8re financier ainsi que des charges li\u00e9es aux effets IAS 29 de l\u2019hyperinflation en Argentine et en Turquie (cf. Note 1.5 \u00ab Monnaie de pr\u00e9sentation et monnaies \u00e9trang\u00e8res \u00bb).

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295963": { "value": "111000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BorrowingCostsIncurred", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295971": { "value": "76000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BorrowingCostsIncurred", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295964": { "value": "63000000.0", "decimals": -6, "dimensions": { "concept": "edenred:HedgingInstrumentsOnBorrowing", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295972": { "value": "54000000.0", "decimals": -6, "dimensions": { "concept": "edenred:HedgingInstrumentsOnBorrowing", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295965": { "value": "37000000.0", "decimals": -6, "dimensions": { "concept": "edenred:IncomeFromCashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295973": { "value": "24000000.0", "decimals": -6, "dimensions": { "concept": "edenred:IncomeFromCashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295966": { "value": "137000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NetBorrowingCost", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295974": { "value": "106000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NetBorrowingCost", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295967": { "value": "-7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295975": { "value": "-4000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295968": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherFinanceIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295976": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherFinanceIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295969": { "value": "76000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherFinanceCost", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295977": { "value": "72000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherFinanceCost", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295970": { "value": "-213000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295978": { "value": "-172000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296338": { "value": "

6.2Actifs financiers

\n

\"image\"

\n

Un actif financier tel que d\u00e9fini par la norme IFRS 9 est un droit contractuel \u00e0 un avantage \u00e9conomique qui se traduira in fine par la r\u00e9ception d\u2019un flux de tr\u00e9sorerie ou d\u2019un instrument de capitaux propres. Lors de sa premi\u00e8re comptabilisation au bilan, un actif financier est \u00e9valu\u00e9 \u00e0 sa juste valeur major\u00e9e des co\u00fbts de transaction directement imputables \u00e0 l\u2019acquisition de cet actif. Cette juste valeur initiale correspond au prix d\u2019acquisition de l\u2019instrument.

\n

L\u2019\u00e9valuation et la comptabilisation des actifs et des passifs financiers sont d\u00e9finies par la norme IFRS 9 \u00ab Instruments financiers \u00bb.

\n

Les actifs et les passifs financiers sont comptabilis\u00e9s dans le bilan du Groupe lorsque et seulement lorsque ce dernier devient une partie selon les dispositions contractuelles de l\u2019instrument.

\n

Les actifs financiers sont class\u00e9s selon les cat\u00e9gories d\u00e9finies par la norme IFRS 9 :

\n

\u2022Au co\u00fbt amorti : une des conditions d\u2019\u00e9ligibilit\u00e9 d\u2019un instrument de dette \u00e0 la comptabilisation au co\u00fbt amorti est que ses termes contractuels ne donnent droit qu\u2019au paiement du principal, qui correspond \u00e0 la juste valeur de l\u2019actif financier lors de sa comptabilisation initiale et des int\u00e9r\u00eats, crit\u00e8re dit du \u00ab pr\u00eat basique \u00bb (SPPI : \u00ab solely payments of principal and interest \u00bb). Cette cat\u00e9gorie comprend principalement :

\n

1.les d\u00e9p\u00f4ts \u00e0 terme et les pr\u00eats \u00e0 des soci\u00e9t\u00e9s non consolid\u00e9es. Lors de leur comptabilisation initiale, ces pr\u00eats et cr\u00e9ances sont comptabilis\u00e9s \u00e0 leur juste valeur ;

\n

2.les obligations et les titres de cr\u00e9ances n\u00e9gociables dont la particularit\u00e9 est d\u2019\u00eatre d\u00e9tenus jusqu\u2019\u00e0 l\u2019\u00e9ch\u00e9ance. Lors de leur comptabilisation initiale, les actifs sont consid\u00e9r\u00e9s comme d\u00e9tenus jusqu\u2019\u00e0 \u00e9ch\u00e9ance et comptabilis\u00e9s \u00e0 leur juste valeur.

\n

\u00c0 chaque cl\u00f4ture, ces actifs sont enregistr\u00e9s au co\u00fbt amorti. Ils font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation en date d\u2019arr\u00eat\u00e9 s\u2019il existe une indication objective de d\u00e9pr\u00e9ciation. La d\u00e9pr\u00e9ciation correspondant \u00e0 la diff\u00e9rence entre la valeur nette comptable et la valeur recouvrable (actualisation des flux de tr\u00e9sorerie attendus au taux d\u2019int\u00e9r\u00eat effectif d\u2019origine) est comptabilis\u00e9e au r\u00e9sultat. Elle est r\u00e9versible si la valeur recouvrable est amen\u00e9e \u00e0 augmenter ult\u00e9rieurement. Pour ces deux cat\u00e9gories, la comptabilisation au co\u00fbt amorti est \u00e9quivalente \u00e0 la comptabilisation au prix d\u2019acquisition, la mise en place de ces placements ne faisant pas l\u2019objet de frais ou de co\u00fbts significatifs.

\n

\u2022\u00c0 la juste valeur par r\u00e9sultat : les parts de SICAV et de fonds commun de placement sont comptabilis\u00e9es dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Ces actifs sont comptabilis\u00e9s au bilan \u00e0 leur juste valeur, les variations de juste valeur \u00e9tant enregistr\u00e9es en compte de r\u00e9sultat.

\n

\u2022\u00c0 la juste valeur en contrepartie des autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI) : les instruments financiers d\u00e9riv\u00e9s actifs \u00e9ligibles \u00e0 la comptabilit\u00e9 de couverture sont comptabilis\u00e9s \u00e0 leur juste valeur, et les variations sont enregistr\u00e9es en autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI).

\n

6.2.1Actifs financiers non courants

\n

Les actifs financiers non courants sont principalement constitu\u00e9s de titres de participations, de pr\u00eats et des d\u00e9p\u00f4ts et cautionnements.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur brute

\n		\n

D\u00e9pr\u00e9ciation

\n		\n

Valeur nette

\n		\n

Valeur brute

\n		\n

D\u00e9pr\u00e9ciation

\n		\n

Valeur nette

\n
\n

Titres de participations

\n		\n

89

\n		\n

(8)

\n		\n

81

\n		\n

87

\n		\n

(8)

\n		\n

79

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

24

\n		\n

-

\n		\n

24

\n		\n

25

\n		\n

-

\n		\n

25

\n
\n

Autres actifs financiers non courants

\n		\n

13

\n		\n

(2)

\n		\n

11

\n		\n

18

\n		\n

(1)

\n		\n

17

\n
\n

Instruments d\u00e9riv\u00e9s non courants

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

8

\n		\n

-

\n		\n

8

\n
\n

Actifs financiers non courants

\n		\n

126

\n		\n

(10)

\n		\n

116

\n		\n

138

\n		\n

(9)

\n		\n

129

\n
\n

6.2.2Actifs financiers courants

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur brute

\n		\n

D\u00e9pr\u00e9ciation

\n		\n

Valeur nette

\n		\n

Valeur brute

\n		\n

D\u00e9pr\u00e9ciation

\n		\n

Valeur nette

\n
\n

Autres actifs financiers courants

\n		\n

18

\n		\n

(1)

\n		\n

17

\n		\n

9

\n		\n

(1)

\n		\n

8

\n
\n

Instruments d\u00e9riv\u00e9s courants

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

-

\n		\n

2

\n
\n

Actifs financiers courants

\n		\n

18

\n		\n

(1)

\n		\n

17

\n		\n

11

\n		\n

(1)

\n		\n

10

\n
\n

Les autres actifs financiers courants sont principalement constitu\u00e9s de pr\u00eats courants avec des contreparties externes.

\n

Les instruments d\u00e9riv\u00e9s sont comptabilis\u00e9s selon les principes de la norme IFRS 9 \u00ab Instruments financiers \u00bb. Leur traitement comptable est d\u00e9taill\u00e9 dans la Note 6.6 \u00ab Instruments financiers et gestion des risques de march\u00e9 \u00bb.

6.4Dettes financi\u00e8res et autres passifs financiers

\n

\"image\"

\n

Dettes financi\u00e8res

\n

Les emprunts non bancaires (obligataires, placement priv\u00e9 format Schuldschein, etc.) et les emprunts bancaires sous forme d\u2019emprunt, de tirages de lignes de cr\u00e9dit et d\u00e9couverts bancaires portant int\u00e9r\u00eats sont enregistr\u00e9s pour les montants re\u00e7us, nets des co\u00fbts directs d\u2019\u00e9mission.

\n

Les dettes financi\u00e8res sont comptabilis\u00e9es au co\u00fbt amorti \u00e0 leurs mises en place et le cas \u00e9ch\u00e9ant \u00e0 la juste valeur pour les quotes-parts de dettes sous-jacentes adoss\u00e9es \u00e0 des instruments de couverture. Le co\u00fbt amorti utilise la m\u00e9thode du taux effectif d\u2019int\u00e9r\u00eat incluant les diff\u00e9rents frais d\u2019\u00e9mission ainsi que les \u00e9ventuelles primes de remboursement et d\u2019\u00e9mission.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Non courant

\n		\n

Courant

\n		\n

Total

\n		\n

Non courant

\n		\n

Courant

\n		\n

Total

\n
\n

Obligations convertibles

\n		\n

391

\n		\n

-

\n		\n

391

\n		\n

389

\n		\n

500

\n		\n

889

\n
\n

Emprunts non bancaires

\n		\n

3 216

\n		\n

497

\n		\n

3 713

\n		\n

3 157

\n		\n

-

\n		\n

3 157

\n
\n

Emprunts bancaires

\n		\n

3

\n		\n

2

\n		\n

5

\n		\n

1

\n		\n

9

\n		\n

10

\n
\n

Neu CP

\n		\n

-

\n		\n

205

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

-

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

27

\n		\n

27

\n
\n

Dettes financi\u00e8res

\n		\n

3 610

\n		\n

803

\n		\n

4 413

\n		\n

3 547

\n		\n

536

\n		\n

4 083

\n
\n

Dette de location

\n		\n

95

\n		\n

35

\n		\n

130

\n		\n

80

\n		\n

36

\n		\n

116

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

17

\n		\n

11

\n		\n

28

\n		\n

28

\n		\n

1

\n		\n

29

\n
\n

Engagements d\u2019achat sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le et passifs li\u00e9s \u00e0 des regroupements d\u2019entreprises

\n		\n

107

\n		\n

26

\n		\n

133

\n		\n

85

\n		\n

12

\n		\n

97

\n
\n

Instruments d\u00e9riv\u00e9s

\n		\n

95

\n		\n

11

\n		\n

106

\n		\n

125

\n		\n

-

\n		\n

125

\n
\n

Autres

\n		\n

-

\n		\n

27

\n		\n

27

\n		\n

-

\n		\n

20

\n		\n

20

\n
\n

Autres passifs financiers

\n		\n

314

\n		\n

110

\n		\n

424

\n		\n

318

\n		\n

69

\n		\n

387

\n
\n

Dettes et autres passifs financiers

\n		\n

3 924

\n		\n

913

\n		\n

4 837

\n		\n

3 865

\n		\n

605

\n		\n

4 470

\n
\n

Les dettes et autres passifs financiers ne sont assortis d\u2019aucune clause particuli\u00e8re (dont notamment des covenants) susceptible d\u2019en modifier significativement les termes.

\n

Dettes financi\u00e8res

\n

Obligations convertibles et emprunts non bancaires

\n

Au 31 d\u00e9cembre 2024, le Groupe pr\u00e9sente un encours brut d\u2019emprunts obligataires de 4 200 millions d\u2019euros qui se ventile ainsi :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Date d\u2019\u00e9mission

\n		\n

Montant en M\u20ac

\n		\n

Coupon

\n		\n

\u00c9ch\u00e9ance

\n
\n

5/08/2024

\n		\n

500

\n		\n

3,625%

\n		\n

8 ans 5/08/2032

\n
\n

13/06/2023

\n		\n

700

\n		\n

3,625%

\n		\n

8 ans 13/06/2031

\n
\n

13/06/2023

\n		\n

500

\n		\n

3,625%

\n		\n

3 ans & 6 mois 13/12/2026

\n
\n

14/06/2021

\n		\n

400 *

\n		\n

0%

\n		\n

7 ans 14/06/2028

\n
\n

18/06/2020

\n		\n

600

\n		\n

1,375%

\n		\n

9 ans 18/06/2029

\n
\n

6/12/2018

\n		\n

500

\n		\n

1,875%

\n		\n

7 ans & 3 mois 6/03/2026

\n
\n

30/03/2017

\n		\n

500

\n		\n

1,875%

\n		\n

10 ans 30/03/2027

\n
\n

10/03/2015

\n		\n

500

\n		\n

1,375%

\n		\n

10 ans 10/03/2025

\n
\n

Encours brut d\u2019emprunts obligataires

\n		\n

4 200

\n		\n

\n		\n

\n
\n

*Emprunt obligataire convertible (OCEANE).

\n
\n

Obligations \u00e0 option de conversion et/ou d\u2019\u00e9change en actions nouvelles et/ou existantes (OCEANEs) \u00e0 \u00e9ch\u00e9ance 2028

\n

Suite \u00e0 la distribution aux actionnaires d\u2019Edenred SE d\u2019un dividende de 1,10 euro par action mis en paiement le 12 juin 2024, conform\u00e9ment aux stipulations pr\u00e9vues au paragraphe 2.6.B.10 des Modalit\u00e9s, le taux de conversion/d\u2019\u00e9change (Conversion/Exchange Ratio) sera port\u00e9 de 1,007 \u00e0 1,015 action Edenred SE par OCEANE \u00e0 \u00e9ch\u00e9ance 2028. Ces modifications n\u2019ont eu aucun impact significatif sur les comptes.

\n

L\u2019OCEANE, \u00e0 \u00e9ch\u00e9ance 2024, a \u00e9t\u00e9 rembours\u00e9e le 6 septembre 2024.

\n

Pour rappel, le montant de l\u2019encours brut d\u2019emprunts obligataires s\u2019\u00e9levait \u00e0 4 200 millions d\u2019euros au 31 d\u00e9cembre 2023.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Date d\u2019\u00e9mission

\n		\n

Montant en M\u20ac

\n		\n

Coupon

\n		\n

\u00c9ch\u00e9ance

\n
\n

13/06/2023

\n		\n

700

\n		\n

3,625%

\n		\n

8 ans 13/06/2031

\n
\n

13/06/2023

\n		\n

500

\n		\n

3,625%

\n		\n

3 ans & 6 mois 13/12/2026

\n
\n

14/06/2021

\n		\n

400 *

\n		\n

0%

\n		\n

7 ans 14/06/2028

\n
\n

18/06/2020

\n		\n

600

\n		\n

1,375%

\n		\n

9 ans 18/06/2029

\n
\n

6/09/2019

\n		\n

500 *

\n		\n

0%

\n		\n

5 ans 6/09/2024

\n
\n

6/12/2018

\n		\n

500

\n		\n

1,875%

\n		\n

7 ans & 3 mois 6/03/2026

\n
\n

30/03/2017

\n		\n

500

\n		\n

1,875%

\n		\n

10 ans 30/03/2027

\n
\n

10/03/2015

\n		\n

500

\n		\n

1,375%

\n		\n

10 ans 10/03/2025

\n
\n

Encours brut d\u2019emprunts obligataires

\n		\n

4 200

\n		\n

\n		\n

\n
\n

*Emprunts obligataires convertibles (OCEANE).

\n
\n

Emprunts bancaires

\n

Le Groupe pr\u00e9sente un encours d\u2019emprunts bancaires de 5 millions d\u2019euros au 31 d\u00e9cembre 2024.

\n

Programme Neu CP et Neu MTN

\n

Au 31 d\u00e9cembre 2024, l\u2019encours de dette financi\u00e8re court terme du programme s\u2019\u00e9l\u00e8ve \u00e0 205 millions d\u2019euros sur un plafond autoris\u00e9 de 750 millions d\u2019euros.

\n

Par ailleurs, le programme \u00ab Negotiable European Medium Term Note \u00bb (Neu MTN) de 250 millions d\u2019euros n\u2019est pas utilis\u00e9 \u00e0 cette date.

\n

Analyse par \u00e9ch\u00e9ance \u2013 Valeurs comptables

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030
et au-del\u00e0

\n		\n

Total

\n
\n

Obligations convertibles

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

391

\n		\n

-

\n		\n

-

\n		\n

391

\n
\n

Emprunts non bancaires

\n		\n

497

\n		\n

982

\n		\n

489

\n		\n

-

\n		\n

557

\n		\n

1 188

\n		\n

3 713

\n
\n

Emprunts bancaires

\n		\n

2

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

5

\n
\n

Neu CP

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

205

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

99

\n
\n

Dettes financi\u00e8res

\n		\n

803

\n		\n

985

\n		\n

489

\n		\n

391

\n		\n

557

\n		\n

1 188

\n		\n

4 413

\n
\n

Dette de location

\n		\n

35

\n		\n

27

\n		\n

20

\n		\n

14

\n		\n

8

\n		\n

26

\n		\n

130

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

11

\n		\n

17

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

28

\n
\n

Engagements d\u2019achat sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n		\n

26

\n		\n

74

\n		\n

-

\n		\n

33

\n		\n

-

\n		\n

-

\n		\n

133

\n
\n

Instruments d\u00e9riv\u00e9s

\n		\n

11

\n		\n

11

\n		\n

22

\n		\n

9

\n		\n

53

\n		\n

-

\n		\n

106

\n
\n

Autres

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

27

\n
\n

Autres passifs financiers

\n		\n

110

\n		\n

129

\n		\n

42

\n		\n

56

\n		\n

61

\n		\n

26

\n		\n

424

\n
\n

Total

\n		\n

913

\n		\n

1 114

\n		\n

531

\n		\n

447

\n		\n

618

\n		\n

1 214

\n		\n

4 837

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029
et au-del\u00e0

\n		\n

Total

\n
\n

Obligations convertibles

\n		\n

500

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

389

\n		\n

-

\n		\n

889

\n
\n

Emprunts non bancaires

\n		\n

-

\n		\n

476

\n		\n

973

\n		\n

470

\n		\n

-

\n		\n

1 238

\n		\n

3 157

\n
\n

Emprunts bancaires

\n		\n

9

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

10

\n
\n

Neu CP

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

27

\n
\n

Dettes financi\u00e8res

\n		\n

536

\n		\n

476

\n		\n

974

\n		\n

470

\n		\n

389

\n		\n

1 238

\n		\n

4 083

\n
\n

Dette de location

\n		\n

36

\n		\n

27

\n		\n

21

\n		\n

17

\n		\n

10

\n		\n

5

\n		\n

116

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

1

\n		\n

28

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

29

\n
\n

Engagements d\u2019achat sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n		\n

12

\n		\n

14

\n		\n

32

\n		\n

1

\n		\n

-

\n		\n

38

\n		\n

97

\n
\n

Instruments d\u00e9riv\u00e9s

\n		\n

-

\n		\n

19

\n		\n

24

\n		\n

28

\n		\n

1

\n		\n

53

\n		\n

125

\n
\n

Autres

\n		\n

20

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

20

\n
\n

Autres passifs financiers

\n		\n

69

\n		\n

88

\n		\n

77

\n		\n

46

\n		\n

11

\n		\n

96

\n		\n

387

\n
\n

Total

\n		\n

605

\n		\n

564

\n		\n

1 051

\n		\n

516

\n		\n

400

\n		\n

1 334

\n		\n

4 470

\n
\n

Ligne de cr\u00e9dit

\n

Au 31 d\u00e9cembre 2024, Edenred disposait de 750 millions d\u2019euros de ligne de cr\u00e9dit confirm\u00e9e non utilis\u00e9e avec une \u00e9ch\u00e9ance f\u00e9vrier 2027. Cette ligne est destin\u00e9e \u00e0 financer les besoins g\u00e9n\u00e9raux li\u00e9s \u00e0 l\u2019activit\u00e9 du Groupe.

6.6Instruments financiers et gestion des risques de march\u00e9

\n

\"image\"

\n

Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

\n

En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

\n

La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

\n

\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

\n

\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

\n

Instruments financiers qualifi\u00e9s de couverture

\n

Lorsque les instruments financiers d\u00e9riv\u00e9s sont qualifi\u00e9s d\u2019instruments de couverture, leur traitement varie selon qu\u2019ils sont qualifi\u00e9s :

\n

\u2022de couverture de juste valeur d\u2019un actif ou d\u2019un passif ou d\u2019un engagement ferme non comptabilis\u00e9 ; ou

\n

\u2022de couverture de flux de tr\u00e9sorerie.

\n
\n\n\n\n\n\n\n\n\n
\n

Couverture de juste valeur

\n		\n

Couverture de flux de tr\u00e9sorerie

\n
\n

Une couverture de juste valeur permet de couvrir l\u2019exposition au risque de variation de juste valeur d\u2019un passif financier ou d\u2019un engagement ferme non comptabilis\u00e9.

\n

La variation de juste valeur de l\u2019instrument de couverture est enregistr\u00e9e en r\u00e9sultat de la p\u00e9riode, sym\u00e9triquement \u00e0 la variation de l\u2019\u00e9l\u00e9ment couvert. Ces deux r\u00e9\u00e9valuations se compensent au sein des m\u00eames rubriques du compte de r\u00e9sultat, au montant pr\u00e8s de la \u00ab part inefficace \u00bb de la couverture.

\n		\n

Une couverture de flux de tr\u00e9sorerie permet de couvrir les variations de valeur des flux futurs de tr\u00e9sorerie attach\u00e9e \u00e0 des actifs ou passifs existants ou \u00e0 une transaction pr\u00e9vue hautement probable.

\n

La variation de juste valeur de l\u2019instrument financier d\u00e9riv\u00e9 est comptabilis\u00e9e en capitaux propres pour la \u00ab part efficace \u00bb de la couverture et en r\u00e9sultat de la p\u00e9riode pour la \u00ab part inefficace \u00bb.

\n

Les montants accumul\u00e9s dans les capitaux propres sont repris en r\u00e9sultat sur la p\u00e9riode pendant laquelle l\u2019\u00e9l\u00e9ment couvert affecte le r\u00e9sultat.

\n
\n

Dans le cadre de relations de couverture de flux de tr\u00e9sorerie, de la cession ou de l\u2019\u00e9ch\u00e9ance d\u2019un instrument de couverture, ou d\u00e8s lors qu\u2019un instrument de couverture ne remplit plus les crit\u00e8res requis pour b\u00e9n\u00e9ficier de la comptabilit\u00e9 de couverture, le montant accumul\u00e9 dans les capitaux propres \u00e0 cette date demeure dans les capitaux propres jusqu\u2019\u00e0 la date \u00e0 laquelle la transaction pr\u00e9vue est finalement comptabilis\u00e9e en r\u00e9sultat.

\n

Lorsqu\u2019il s\u2019av\u00e8re qu\u2019une transaction pr\u00e9vue ne se produira pas, le montant des gains et pertes accumul\u00e9s dans les capitaux propres est imm\u00e9diatement comptabilis\u00e9 en r\u00e9sultat.

\n

Autres instruments d\u00e9riv\u00e9s

\n

Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

\n

\n

Risques de taux : analyse taux fixe/taux variable

\n

Impact des couvertures

\n

Avant couverture

\n

Les dettes financi\u00e8res avant op\u00e9rations de couverture se d\u00e9composent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

Dette \u00e0 taux fixe (1)

\n		\n

4 309

\n		\n

2,3%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

Dette \u00e0 taux variable

\n		\n

5

\n		\n

15,6%

\n		\n

0%

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

2,4%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n

(1)Les taux mentionn\u00e9s pour la dette \u00e0 taux fixe correspondent aux taux contractuels (soit 1,375%, 1,875% et 3,625%) appliqu\u00e9s au nombre de jours exact de l\u2019ann\u00e9e divis\u00e9 par 360.

\n
\n

Apr\u00e8s couverture

\n

Apr\u00e8s op\u00e9rations de couverture de taux, les dettes financi\u00e8res se r\u00e9partissent de la mani\u00e8re suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

Dette \u00e0 taux fixe (1)

\n		\n

2 839

\n		\n

3,1%

\n		\n

66%

\n		\n

2 634

\n		\n

2,4%

\n		\n

65%

\n
\n

Dette \u00e0 taux variable

\n		\n

1 475

\n		\n

4,1%

\n		\n

34%

\n		\n

1 422

\n		\n

5,2%

\n		\n

35%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

3,4%

\n		\n

100%

\n		\n

4 056

\n		\n

3,4%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n

(1)La dette \u00e0 taux fixe apr\u00e8s couverture comprend 450 millions d\u2019euros de dette \u00e0 taux variable cap\u00e9e \u00e0 3% sur l\u2019Euribor 3 mois.

\n
\n

Couverture du risque de taux d\u2019int\u00e9r\u00eat

\n

Le risque de taux d\u2019int\u00e9r\u00eat est couvert par des swaps de taux receveurs du taux fixe et payeurs du taux variable qui permettent de variabiliser la dette \u00e0 taux fixe, ainsi que par des swaps de taux receveurs du taux fixe et payeurs du taux variable qui permettent de fixer les placements \u00e0 taux variables :

\n

\u2022swaps en couverture de la dette en Euro : notionnel de 1 950 millions d\u2019euros pour une dette sous-jacente de 2 100 millions d\u2019euros et une juste valeur de (69) millions d\u2019euros repr\u00e9sentant un passif financier ;

\n

\u2022achat d\u2019options de taux (CAP) en couverture de la dette en Euro swapp\u00e9e : notionnel de 450 millions d\u2019euros pour une dette swapp\u00e9e sous-jacente de 1 950 millions d\u2019euros et une juste valeur de 0 million d\u2019euros repr\u00e9sentant un actif financier ;

\n

\u2022swaps en couverture de placements en BRL : notionnel de 266 millions d\u2019euros \u00e9quivalent de 1 710 millions de reals br\u00e9siliens et une juste valeur de (26) millions d\u2019euros repr\u00e9sentant un passif financier ;

\n

\u2022swaps en couverture de placements en MXN : notionnel de 92 millions d\u2019euros \u00e9quivalent de 2 000 millions de pesos mexicains et une juste valeur de (3) millions d\u2019euros repr\u00e9sentant un passif financier.

\n

Selon la norme IFRS 9, les swaps adoss\u00e9s \u00e0 la dette sont document\u00e9s dans le cadre de relations de couverture de juste valeur, les achats d\u2019options de taux sont document\u00e9s en couverture de flux de tr\u00e9sorerie ainsi que les swaps adoss\u00e9s aux placements. Les impacts en compte de r\u00e9sultat sont non significatifs dans la mesure o\u00f9 le ratio d\u2019efficacit\u00e9 est proche de 100%.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Montant notionnel

\n		\n

Juste valeur

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

BRL : swaps receveurs de taux fixe (1)

\n		\n

266

\n		\n

(26)

\n		\n

-

\n		\n

31

\n		\n

-

\n		\n

60

\n		\n

66

\n		\n

109

\n
\n

EUR : achat d\u2019options de taux (Cap) (2)

\n		\n

450

\n		\n

-

\n		\n

450

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

EUR : swaps payeurs de taux variable

\n		\n

1 950

\n		\n

(69)

\n		\n

500

\n		\n

500

\n		\n

500

\n		\n

-

\n		\n

450

\n		\n

-

\n
\n

MXN : swaps receveurs de taux fixe (3)

\n		\n

92

\n		\n

(3)

\n		\n

-

\n		\n

46

\n		\n

23

\n		\n

-

\n		\n

23

\n		\n

-

\n
\n

Total

\n		\n

2 758

\n		\n

(98)

\n		\n

950

\n		\n

577

\n		\n

523

\n		\n

60

\n		\n

539

\n		\n

109

\n
\n

(1)1 710 millions de BRL \u00e9quivalent de 266 millions d\u2019euros en couverture de placements des entit\u00e9s Ticket Servi\u00e7os SA.

\n

(2)450 millions d\u2019euros d\u2019options CAP en couverture de dette variabilis\u00e9e.

\n

(3)2 000 millions de MXN \u00e9quivalent de 92 millions d\u2019euros en couverture de placements de l\u2019entit\u00e9 Edenred Mexico.

\n
\n

Sensibilit\u00e9 au risque de taux

\n

Edenred est soumis au risque de variation des taux d\u2019int\u00e9r\u00eat sur son r\u00e9sultat compte tenu :

\n

\"image\"

\n

\u2022des flux d\u2019int\u00e9r\u00eats relatifs \u00e0 l\u2019endettement brut \u00e0 taux variable, apr\u00e8s effet des couvertures ;

\n

\u2022des instruments d\u00e9riv\u00e9s qualifi\u00e9s de couverture de flux de tr\u00e9sorerie pour la partie inefficace des relations de couverture.

\n

L\u2019analyse pr\u00e9sent\u00e9e ci-dessous est effectu\u00e9e en retenant l\u2019hypoth\u00e8se que la dette financi\u00e8re brute et les notionnels d\u2019instruments d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 restent identiques sur une ann\u00e9e.

\n

Une variation de 100 points de base des taux d\u2019int\u00e9r\u00eat (principalement Euribor 3 mois) \u00e0 la cl\u00f4ture aurait pour effet une hausse ou une baisse des capitaux propres et du r\u00e9sultat (avant imp\u00f4t) \u00e0 hauteur des montants indiqu\u00e9s dans le tableau ci-dessous :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9sultat

\n		\n

Capitaux propres

\n
\n

Baisse des taux de 100 bp

\n		\n

Hausse des taux de 100 bp

\n		\n

Baisse des taux de 100 bp

\n		\n

Hausse des taux de 100 bp

\n
\n

Dette \u00e0 taux variable apr\u00e8s couverture

\n		\n

12

\n		\n

(12)

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s de couverture de flux de tr\u00e9sorerie

\n		\n

-

\n		\n

3

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

12

\n		\n

(9)

\n		\n

-

\n		\n

-

\n
\n

Risques de change : analyse par devise

\n

Impact des couvertures

\n

Avant couverture

\n

Les dettes financi\u00e8res hors op\u00e9rations de couverture se d\u00e9composent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

EUR

\n		\n

4 309

\n		\n

2,3%

\n		\n

100%

\n		\n

4 048

\n		\n

1,9%

\n		\n

100%

\n
\n

Autres devises

\n		\n

5

\n		\n

15,6%

\n		\n

0%

\n		\n

8

\n		\n

6,2%

\n		\n

0%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

2,4%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n
\n

Apr\u00e8s couverture

\n

Apr\u00e8s op\u00e9rations de couverture de change, les dettes financi\u00e8res se r\u00e9partissent de la mani\u00e8re suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

EUR

\n		\n

3 728

\n		\n

3,1%

\n		\n

86%

\n		\n

3 676

\n		\n

3,2%

\n		\n

91%

\n
\n

Autres devises

\n		\n

586

\n		\n

5,2%

\n		\n

14%

\n		\n

380

\n		\n

5,5%

\n		\n

9%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

3,4%

\n		\n

100%

\n		\n

4 056

\n		\n

3,4%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n
\n

Couverture du risque de change

\n

\"image\"

\n

Pour chaque devise, la \u00ab valeur nominale \u00bb repr\u00e9sente le montant vendu ou achet\u00e9 \u00e0 terme dans cette devise. La juste valeur est la diff\u00e9rence entre le montant contre-valoris\u00e9 au cours \u00e0 terme en date de cl\u00f4ture (diff\u00e9rent du cours \u00e0 terme contractuel) et le cours spot \u00e0 la date de mise en place de la couverture.

\n

Toutes les op\u00e9rations de change effectu\u00e9es par le Groupe et list\u00e9es ci-dessous sont des op\u00e9rations de couverture. Elles sont principalement adoss\u00e9es \u00e0 des pr\u00eats ou emprunts intra-groupe en devises et sont document\u00e9es au plan comptable dans des relations de couvertures de juste valeur.

\n

La couverture du risque de change se d\u00e9taille comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

MXN

\n		\n

2

\n		\n

0

\n		\n

2

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Achats \u00e0 terme et swaps de change

\n		\n

2

\n		\n

0

\n		\n

2

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

GBP

\n		\n

523

\n		\n

(4)

\n		\n

523

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

AED

\n		\n

27

\n		\n

(2)

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

USD

\n		\n

31

\n		\n

(2)

\n		\n

31

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Ventes \u00e0 terme et swaps de change

\n		\n

581

\n		\n

(8)

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

583

\n		\n

(8)

\n		\n

583

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Sensibilit\u00e9 au cours de change

\n

Une variation de +10% du taux de change des principales devises aurait les effets suivants sur le r\u00e9sultat d\u2019exploitation avant autres charges et produits du Groupe : Br\u00e9sil (BRL) (22) millions d\u2019euros, Royaume-Uni (GBP) (7) millions d\u2019euros et Mexique (MXN) (6) millions d\u2019euros.

\n

Une variation de (10)% du taux de change des principales devises aurait les effets suivants sur le r\u00e9sultat d\u2019exploitation avant autres charges et produits du Groupe : Br\u00e9sil (BRL) +22 millions d\u2019euros, Royaume-Uni (GBP) +7 millions d\u2019euros et Mexique (MXN) +6 millions d\u2019euros.

\n

Risques de liquidit\u00e9

\n

Les tableaux ci-dessous pr\u00e9sentent l\u2019\u00e9ch\u00e9ancier des paiements li\u00e9s aux dettes financi\u00e8res, int\u00e9r\u00eats inclus.

\n

\"image\"

\n

Les calculs de flux futurs de tr\u00e9sorerie sur int\u00e9r\u00eats sont \u00e9tablis sur la base des conditions de march\u00e9 de taux \u00e0 la date du 31 d\u00e9cembre 2024. Les taux variables sont estim\u00e9s avec la courbe des taux anticip\u00e9s et les taux fixes sont connus d\u2019avance. Les flux futurs de remboursement de dette sont effectu\u00e9s sans renouvellement des dettes arrivant \u00e0 \u00e9ch\u00e9ance.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024
Valeur au bilan

\n		\n

Total des flux contractuels

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

Obligations convertibles

\n		\n

391

\n		\n

391

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

391

\n		\n

-

\n		\n

-

\n
\n

Emprunts obligataires

\n		\n

3 713

\n		\n

3 713

\n		\n

497

\n		\n

982

\n		\n

489

\n		\n

-

\n		\n

557

\n		\n

1 188

\n
\n

Neu CP

\n		\n

205

\n		\n

205

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Emprunts bancaires

\n		\n

5

\n		\n

5

\n		\n

2

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res

\n		\n

4 413

\n		\n

4 413

\n		\n

803

\n		\n

985

\n		\n

489

\n		\n

391

\n		\n

557

\n		\n

1 188

\n
\n

Autres passifs financiers

\n		\n

424

\n		\n

424

\n		\n

110

\n		\n

129

\n		\n

42

\n		\n

56

\n		\n

61

\n		\n

26

\n
\n

Int\u00e9r\u00eats futurs

\n		\n

-

\n		\n

415

\n		\n

93

\n		\n

82

\n		\n

56

\n		\n

53

\n		\n

47

\n		\n

84

\n
\n

Autres passifs financiers

\n		\n

424

\n		\n

839

\n		\n

203

\n		\n

211

\n		\n

98

\n		\n

109

\n		\n

108

\n		\n

110

\n
\n

Dettes et autres passifs financiers

\n		\n

4 837

\n		\n

5 252

\n		\n

1 006

\n		\n

1 196

\n		\n

587

\n		\n

500

\n		\n

665

\n		\n

1 298

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023
Valeur au bilan

\n		\n

Total des flux contractuels

\n		\n

2024

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029 et au-del\u00e0

\n
\n

Obligations convertibles

\n		\n

889

\n		\n

889

\n		\n

500

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

389

\n		\n

-

\n
\n

Emprunts obligataires

\n		\n

3 157

\n		\n

3 157

\n		\n

-

\n		\n

476

\n		\n

973

\n		\n

470

\n		\n

-

\n		\n

1 238

\n
\n

Neu CP

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Emprunts bancaires

\n		\n

10

\n		\n

10

\n		\n

9

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

27

\n		\n

27

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res

\n		\n

4 083

\n		\n

4 083

\n		\n

536

\n		\n

476

\n		\n

974

\n		\n

470

\n		\n

389

\n		\n

1 238

\n
\n

Autres passifs financiers

\n		\n

387

\n		\n

387

\n		\n

69

\n		\n

88

\n		\n

77

\n		\n

46

\n		\n

11

\n		\n

96

\n
\n

Int\u00e9r\u00eats futurs

\n		\n

-

\n		\n

356

\n		\n

79

\n		\n

74

\n		\n

64

\n		\n

38

\n		\n

35

\n		\n

66

\n
\n

Autres passifs financiers

\n		\n

387

\n		\n

743

\n		\n

148

\n		\n

162

\n		\n

141

\n		\n

84

\n		\n

46

\n		\n

162

\n
\n

Dettes et autres passifs financiers

\n		\n

4 470

\n		\n

4 826

\n		\n

684

\n		\n

638

\n		\n

1 115

\n		\n

554

\n		\n

435

\n		\n

1 400

\n
\n

Risques sur mati\u00e8res premi\u00e8res

\n

Au 31 d\u00e9cembre 2024, le Groupe n\u2019a aucune couverture sur mati\u00e8res premi\u00e8res.

\n

Risques de cr\u00e9dit et contrepartie

\n

Le Groupe est principalement expos\u00e9 \u00e0 un risque de cr\u00e9dit en cas de d\u00e9faillance de ses clients, et \u00e0 un risque de contrepartie dans le cadre du placement de sa tr\u00e9sorerie et de la souscription \u00e0 des produits d\u00e9riv\u00e9s.

\n

Le risque de cr\u00e9dit li\u00e9 aux cr\u00e9ances clients est limit\u00e9 par la grande diversit\u00e9 du portefeuille, qui comprend plusieurs centaines de milliers d\u2019entreprises de toutes tailles : PME, \u00ab middle market \u00bb, grands comptes, collectivit\u00e9s locales, etc. Cette diversit\u00e9 permet d\u2019\u00e9viter une concentration excessive du risque sur un nombre restreint de contreparties. En ce sens, selon les g\u00e9ographies, les activit\u00e9s et les typologies de clients, les taux de pertes attendus varient entre 1% et 5%. En compl\u00e9ment, pour r\u00e9duire son exposition au risque de cr\u00e9dit dans les activit\u00e9s ne reposant pas sur un mod\u00e8le pr\u00e9pay\u00e9, les entit\u00e9s op\u00e9rationnelles veillent \u00e0 obtenir des garanties satisfaisantes de la part de leurs clients avant d\u2019engager un partenariat. Ainsi, le risque r\u00e9siduel est jug\u00e9 non significatif pour le Groupe.

\n

Par ailleurs, dans le cadre du placement de sa tr\u00e9sorerie, le Groupe cherche \u00e0 diversifier ses contreparties, et privil\u00e9gie des \u00e9tablissements financiers avec une notation de cat\u00e9gorie Investment Grade (repr\u00e9sentant ainsi environ 80% des encours de placement). La part r\u00e9siduelle des avoirs plac\u00e9s dans des \u00e9tablissements Non-Investment Grade correspond notamment \u00e0 des encours dans des banques br\u00e9siliennes avec le niveau de qualit\u00e9 de cr\u00e9dit maximum existant au sein du pays.

\n

Instruments financiers & valorisation des actifs et passifs financiers \u00e0 la juste valeur

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 13 \u00ab \u00c9valuation de la juste valeur \u00bb, les actifs \u00e9valu\u00e9s \u00e0 la juste valeur sont class\u00e9s selon une hi\u00e9rarchie \u00e0 trois niveaux. Le classement des actifs d\u00e9pend ainsi des donn\u00e9es utilis\u00e9es pour r\u00e9aliser l\u2019\u00e9valuation :

\n

\u2022niveau 1 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des prix cot\u00e9s sur des march\u00e9s actifs pour des actifs et des passifs identiques, sans aucun ajustement ;

\n

\u2022niveau 2 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es observables, soit directement (\u00e0 savoir des prix), soit indirectement (\u00e0 savoir des donn\u00e9es d\u00e9riv\u00e9es de prix) mais autres que des prix cot\u00e9s vis\u00e9s au niveau 1 ;

\n

\u2022niveau 3 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es relatives \u00e0 l\u2019actif ou au passif qui ne sont pas bas\u00e9es sur des donn\u00e9es observables de march\u00e9.

\n

\"image\"

\n

Les instruments financiers class\u00e9s en niveau 3 correspondent \u00e0 des participations non cot\u00e9es ou des investissements dans des fonds de private equity. Leur juste valeur est calcul\u00e9e \u00e0 partir de donn\u00e9es non observables telles que des informations sur les lev\u00e9es de fonds r\u00e9centes ou des m\u00e9thodes de multiples se fondant sur des donn\u00e9es comptables non disponibles publiquement.

\n

Valeur de march\u00e9 des instruments financiers

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Juste valeur

\n		\n

Valeur au bilan 2024

\n		\n

Co\u00fbt amorti

\n		\n

Juste valeur par r\u00e9sultat

\n		\n

Juste valeur par r\u00e9sultat global

\n		\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s en couverture (1)

\n		\n

Niveau 1

\n		\n

Niveau 2

\n		\n

Niveau 3

\n
\n

Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Actifs financiers non courants

\n		\n

116

\n		\n

116

\n		\n

35

\n		\n

81

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

81

\n
\n

Fonds r\u00e9serv\u00e9s

\n		\n

1 901

\n		\n

1 866

\n		\n

1 631

\n		\n

-

\n		\n

235

\n		\n

-

\n		\n

-

\n		\n

235

\n		\n

-

\n
\n

Autres actifs financiers courants

\n		\n

17

\n		\n

17

\n		\n

17

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres placements de tr\u00e9sorerie

\n		\n

1 434

\n		\n

1 375

\n		\n

1 375

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Tr\u00e9sorerie & \u00e9quivalents de tr\u00e9sorerie

\n		\n

1 639

\n		\n

1 639

\n		\n

1 582

\n		\n

57

\n		\n

-

\n		\n

-

\n		\n

57

\n		\n

-

\n		\n

-

\n
\n

Total actif

\n		\n

5 107

\n		\n

5 013

\n		\n

4 640

\n		\n

138

\n		\n

235

\n		\n

-

\n		\n

57

\n		\n

235

\n		\n

81

\n
\n

Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

3 627

\n		\n

3 610

\n		\n

3 677

\n		\n

-

\n		\n

-

\n		\n

(67)

\n		\n

-

\n		\n

(67)

\n		\n

-

\n
\n

Autres passifs financiers non courants

\n		\n

314

\n		\n

314

\n		\n

219

\n		\n

-

\n		\n

-

\n		\n

95

\n		\n

-

\n		\n

95

\n		\n

-

\n
\n

Dettes financi\u00e8res courantes

\n		\n

705

\n		\n

704

\n		\n

706

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Autres passifs financiers courants

\n		\n

110

\n		\n

110

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

11

\n		\n

-

\n		\n

11

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total passif

\n		\n

4 855

\n		\n

4 837

\n		\n

4 800

\n		\n

-

\n		\n

-

\n		\n

37

\n		\n

-

\n		\n

37

\n		\n

-

\n
\n

(1)Et r\u00e9\u00e9valuation des \u00e9l\u00e9ments couverts.

\n
\n

Instruments financiers d\u00e9riv\u00e9s

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Qualification IFRS

\n		\n

2024

\n		\n

2023

\n
\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n
\n

Instruments financiers Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

0

\n		\n

450

\n		\n

-

\n		\n

8

\n		\n

676

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

374

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

(29)

\n		\n

358

\n		\n

-

\n		\n

(5)

\n		\n

165

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

(69)

\n		\n

1 950

\n		\n

-

\n		\n

(120)

\n		\n

1 950

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

(8)

\n		\n

-

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments autres d\u00e9riv\u00e9s

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers nets

\n		\n

\n		\n

(106)

\n		\n

2 758

\n		\n

583

\n		\n

(115)

\n		\n

2 791

\n		\n

374

\n
\n

\"image\"

\n

L\u2019\u00e9valuation des d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 a \u00e9t\u00e9 effectu\u00e9e en prenant en compte l\u2019ajustement de valeur au titre du risque de cr\u00e9dit des contreparties, et du risque de cr\u00e9dit propre (CVA/DVA) conform\u00e9ment \u00e0 IFRS 13.

\n

Les CVA/DVA, calcul\u00e9s pour une contrepartie donn\u00e9e et pour Edenred, r\u00e9sultent du produit : (i) de la valeur de march\u00e9 des instruments d\u00e9riv\u00e9s, (ii) de la probabilit\u00e9 de d\u00e9faut et (iii) de la perte en cas de d\u00e9faut. Au 31 d\u00e9cembre 2024, les ajustements au titre du risque de cr\u00e9dit sont non significatifs.

\n

R\u00e9serves de juste valeur des instruments financiers

\n

Les r\u00e9serves de juste valeur des instruments financiers \u00e9voluent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Nouvelles op\u00e9rations

\n		\n

Variation de juste valeur

\n		\n

Recyclage r\u00e9sultat

\n		\n

Autres

\n		\n

2024

\n
\n

Instruments de couverture de flux de tr\u00e9sorerie (apr\u00e8s imp\u00f4ts)

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n

Titres \u00e0 la juste valeur

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296341_add_hierarchy": { "value": "

Un actif financier tel que d\u00e9fini par la norme IFRS 9 est un droit contractuel \u00e0 un avantage \u00e9conomique qui se traduira in fine par la r\u00e9ception d\u2019un flux de tr\u00e9sorerie ou d\u2019un instrument de capitaux propres. Lors de sa premi\u00e8re comptabilisation au bilan, un actif financier est \u00e9valu\u00e9 \u00e0 sa juste valeur major\u00e9e des co\u00fbts de transaction directement imputables \u00e0 l\u2019acquisition de cet actif. Cette juste valeur initiale correspond au prix d\u2019acquisition de l\u2019instrument.

\n

L\u2019\u00e9valuation et la comptabilisation des actifs et des passifs financiers sont d\u00e9finies par la norme IFRS 9 \u00ab Instruments financiers \u00bb.

\n

Les actifs et les passifs financiers sont comptabilis\u00e9s dans le bilan du Groupe lorsque et seulement lorsque ce dernier devient une partie selon les dispositions contractuelles de l\u2019instrument.

\n

Les actifs financiers sont class\u00e9s selon les cat\u00e9gories d\u00e9finies par la norme IFRS 9 :

\n

\u2022Au co\u00fbt amorti : une des conditions d\u2019\u00e9ligibilit\u00e9 d\u2019un instrument de dette \u00e0 la comptabilisation au co\u00fbt amorti est que ses termes contractuels ne donnent droit qu\u2019au paiement du principal, qui correspond \u00e0 la juste valeur de l\u2019actif financier lors de sa comptabilisation initiale et des int\u00e9r\u00eats, crit\u00e8re dit du \u00ab pr\u00eat basique \u00bb (SPPI : \u00ab solely payments of principal and interest \u00bb). Cette cat\u00e9gorie comprend principalement :

\n

1.les d\u00e9p\u00f4ts \u00e0 terme et les pr\u00eats \u00e0 des soci\u00e9t\u00e9s non consolid\u00e9es. Lors de leur comptabilisation initiale, ces pr\u00eats et cr\u00e9ances sont comptabilis\u00e9s \u00e0 leur juste valeur ;

\n

2.les obligations et les titres de cr\u00e9ances n\u00e9gociables dont la particularit\u00e9 est d\u2019\u00eatre d\u00e9tenus jusqu\u2019\u00e0 l\u2019\u00e9ch\u00e9ance. Lors de leur comptabilisation initiale, les actifs sont consid\u00e9r\u00e9s comme d\u00e9tenus jusqu\u2019\u00e0 \u00e9ch\u00e9ance et comptabilis\u00e9s \u00e0 leur juste valeur.

\n

\u00c0 chaque cl\u00f4ture, ces actifs sont enregistr\u00e9s au co\u00fbt amorti. Ils font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation en date d\u2019arr\u00eat\u00e9 s\u2019il existe une indication objective de d\u00e9pr\u00e9ciation. La d\u00e9pr\u00e9ciation correspondant \u00e0 la diff\u00e9rence entre la valeur nette comptable et la valeur recouvrable (actualisation des flux de tr\u00e9sorerie attendus au taux d\u2019int\u00e9r\u00eat effectif d\u2019origine) est comptabilis\u00e9e au r\u00e9sultat. Elle est r\u00e9versible si la valeur recouvrable est amen\u00e9e \u00e0 augmenter ult\u00e9rieurement. Pour ces deux cat\u00e9gories, la comptabilisation au co\u00fbt amorti est \u00e9quivalente \u00e0 la comptabilisation au prix d\u2019acquisition, la mise en place de ces placements ne faisant pas l\u2019objet de frais ou de co\u00fbts significatifs.

\n

\u2022\u00c0 la juste valeur par r\u00e9sultat : les parts de SICAV et de fonds commun de placement sont comptabilis\u00e9es dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Ces actifs sont comptabilis\u00e9s au bilan \u00e0 leur juste valeur, les variations de juste valeur \u00e9tant enregistr\u00e9es en compte de r\u00e9sultat.

\n

\u2022\u00c0 la juste valeur en contrepartie des autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI) : les instruments financiers d\u00e9riv\u00e9s actifs \u00e9ligibles \u00e0 la comptabilit\u00e9 de couverture sont comptabilis\u00e9s \u00e0 leur juste valeur, et les variations sont enregistr\u00e9es en autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI).

6.4Dettes financi\u00e8res et autres passifs financiers

\n

\"image\"

\n

Dettes financi\u00e8res

\n

Les emprunts non bancaires (obligataires, placement priv\u00e9 format Schuldschein, etc.) et les emprunts bancaires sous forme d\u2019emprunt, de tirages de lignes de cr\u00e9dit et d\u00e9couverts bancaires portant int\u00e9r\u00eats sont enregistr\u00e9s pour les montants re\u00e7us, nets des co\u00fbts directs d\u2019\u00e9mission.

\n

Les dettes financi\u00e8res sont comptabilis\u00e9es au co\u00fbt amorti \u00e0 leurs mises en place et le cas \u00e9ch\u00e9ant \u00e0 la juste valeur pour les quotes-parts de dettes sous-jacentes adoss\u00e9es \u00e0 des instruments de couverture. Le co\u00fbt amorti utilise la m\u00e9thode du taux effectif d\u2019int\u00e9r\u00eat incluant les diff\u00e9rents frais d\u2019\u00e9mission ainsi que les \u00e9ventuelles primes de remboursement et d\u2019\u00e9mission.

\n

6.6Instruments financiers et gestion des risques de march\u00e9

\n

\"image\"

\n

Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

\n

En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

\n

La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

\n

\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

\n

\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

\n

Instruments financiers qualifi\u00e9s de couverture

\n

Lorsque les instruments financiers d\u00e9riv\u00e9s sont qualifi\u00e9s d\u2019instruments de couverture, leur traitement varie selon qu\u2019ils sont qualifi\u00e9s :

\n

\u2022de couverture de juste valeur d\u2019un actif ou d\u2019un passif ou d\u2019un engagement ferme non comptabilis\u00e9 ; ou

\n

\u2022de couverture de flux de tr\u00e9sorerie.

\n
\n\n\n\n\n\n\n\n\n
\n

Couverture de juste valeur

\n		\n

Couverture de flux de tr\u00e9sorerie

\n
\n

Une couverture de juste valeur permet de couvrir l\u2019exposition au risque de variation de juste valeur d\u2019un passif financier ou d\u2019un engagement ferme non comptabilis\u00e9.

\n

La variation de juste valeur de l\u2019instrument de couverture est enregistr\u00e9e en r\u00e9sultat de la p\u00e9riode, sym\u00e9triquement \u00e0 la variation de l\u2019\u00e9l\u00e9ment couvert. Ces deux r\u00e9\u00e9valuations se compensent au sein des m\u00eames rubriques du compte de r\u00e9sultat, au montant pr\u00e8s de la \u00ab part inefficace \u00bb de la couverture.

\n		\n

Une couverture de flux de tr\u00e9sorerie permet de couvrir les variations de valeur des flux futurs de tr\u00e9sorerie attach\u00e9e \u00e0 des actifs ou passifs existants ou \u00e0 une transaction pr\u00e9vue hautement probable.

\n

La variation de juste valeur de l\u2019instrument financier d\u00e9riv\u00e9 est comptabilis\u00e9e en capitaux propres pour la \u00ab part efficace \u00bb de la couverture et en r\u00e9sultat de la p\u00e9riode pour la \u00ab part inefficace \u00bb.

\n

Les montants accumul\u00e9s dans les capitaux propres sont repris en r\u00e9sultat sur la p\u00e9riode pendant laquelle l\u2019\u00e9l\u00e9ment couvert affecte le r\u00e9sultat.

\n
\n

Dans le cadre de relations de couverture de flux de tr\u00e9sorerie, de la cession ou de l\u2019\u00e9ch\u00e9ance d\u2019un instrument de couverture, ou d\u00e8s lors qu\u2019un instrument de couverture ne remplit plus les crit\u00e8res requis pour b\u00e9n\u00e9ficier de la comptabilit\u00e9 de couverture, le montant accumul\u00e9 dans les capitaux propres \u00e0 cette date demeure dans les capitaux propres jusqu\u2019\u00e0 la date \u00e0 laquelle la transaction pr\u00e9vue est finalement comptabilis\u00e9e en r\u00e9sultat.

\n

Lorsqu\u2019il s\u2019av\u00e8re qu\u2019une transaction pr\u00e9vue ne se produira pas, le montant des gains et pertes accumul\u00e9s dans les capitaux propres est imm\u00e9diatement comptabilis\u00e9 en r\u00e9sultat.

\n

Autres instruments d\u00e9riv\u00e9s

\n

Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296340": { "value": "

Un actif financier tel que d\u00e9fini par la norme IFRS 9 est un droit contractuel \u00e0 un avantage \u00e9conomique qui se traduira in fine par la r\u00e9ception d\u2019un flux de tr\u00e9sorerie ou d\u2019un instrument de capitaux propres. Lors de sa premi\u00e8re comptabilisation au bilan, un actif financier est \u00e9valu\u00e9 \u00e0 sa juste valeur major\u00e9e des co\u00fbts de transaction directement imputables \u00e0 l\u2019acquisition de cet actif. Cette juste valeur initiale correspond au prix d\u2019acquisition de l\u2019instrument.

\n

L\u2019\u00e9valuation et la comptabilisation des actifs et des passifs financiers sont d\u00e9finies par la norme IFRS 9 \u00ab Instruments financiers \u00bb.

\n

Les actifs et les passifs financiers sont comptabilis\u00e9s dans le bilan du Groupe lorsque et seulement lorsque ce dernier devient une partie selon les dispositions contractuelles de l\u2019instrument.

\n

Les actifs financiers sont class\u00e9s selon les cat\u00e9gories d\u00e9finies par la norme IFRS 9 :

\n

\u2022Au co\u00fbt amorti : une des conditions d\u2019\u00e9ligibilit\u00e9 d\u2019un instrument de dette \u00e0 la comptabilisation au co\u00fbt amorti est que ses termes contractuels ne donnent droit qu\u2019au paiement du principal, qui correspond \u00e0 la juste valeur de l\u2019actif financier lors de sa comptabilisation initiale et des int\u00e9r\u00eats, crit\u00e8re dit du \u00ab pr\u00eat basique \u00bb (SPPI : \u00ab solely payments of principal and interest \u00bb). Cette cat\u00e9gorie comprend principalement :

\n

1.les d\u00e9p\u00f4ts \u00e0 terme et les pr\u00eats \u00e0 des soci\u00e9t\u00e9s non consolid\u00e9es. Lors de leur comptabilisation initiale, ces pr\u00eats et cr\u00e9ances sont comptabilis\u00e9s \u00e0 leur juste valeur ;

\n

2.les obligations et les titres de cr\u00e9ances n\u00e9gociables dont la particularit\u00e9 est d\u2019\u00eatre d\u00e9tenus jusqu\u2019\u00e0 l\u2019\u00e9ch\u00e9ance. Lors de leur comptabilisation initiale, les actifs sont consid\u00e9r\u00e9s comme d\u00e9tenus jusqu\u2019\u00e0 \u00e9ch\u00e9ance et comptabilis\u00e9s \u00e0 leur juste valeur.

\n

\u00c0 chaque cl\u00f4ture, ces actifs sont enregistr\u00e9s au co\u00fbt amorti. Ils font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation en date d\u2019arr\u00eat\u00e9 s\u2019il existe une indication objective de d\u00e9pr\u00e9ciation. La d\u00e9pr\u00e9ciation correspondant \u00e0 la diff\u00e9rence entre la valeur nette comptable et la valeur recouvrable (actualisation des flux de tr\u00e9sorerie attendus au taux d\u2019int\u00e9r\u00eat effectif d\u2019origine) est comptabilis\u00e9e au r\u00e9sultat. Elle est r\u00e9versible si la valeur recouvrable est amen\u00e9e \u00e0 augmenter ult\u00e9rieurement. Pour ces deux cat\u00e9gories, la comptabilisation au co\u00fbt amorti est \u00e9quivalente \u00e0 la comptabilisation au prix d\u2019acquisition, la mise en place de ces placements ne faisant pas l\u2019objet de frais ou de co\u00fbts significatifs.

\n

\u2022\u00c0 la juste valeur par r\u00e9sultat : les parts de SICAV et de fonds commun de placement sont comptabilis\u00e9es dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Ces actifs sont comptabilis\u00e9s au bilan \u00e0 leur juste valeur, les variations de juste valeur \u00e9tant enregistr\u00e9es en compte de r\u00e9sultat.

\n

\u2022\u00c0 la juste valeur en contrepartie des autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI) : les instruments financiers d\u00e9riv\u00e9s actifs \u00e9ligibles \u00e0 la comptabilit\u00e9 de couverture sont comptabilis\u00e9s \u00e0 leur juste valeur, et les variations sont enregistr\u00e9es en autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI).

6.4Dettes financi\u00e8res et autres passifs financiers

\n

\"image\"

\n

Dettes financi\u00e8res

\n

Les emprunts non bancaires (obligataires, placement priv\u00e9 format Schuldschein, etc.) et les emprunts bancaires sous forme d\u2019emprunt, de tirages de lignes de cr\u00e9dit et d\u00e9couverts bancaires portant int\u00e9r\u00eats sont enregistr\u00e9s pour les montants re\u00e7us, nets des co\u00fbts directs d\u2019\u00e9mission.

\n

Les dettes financi\u00e8res sont comptabilis\u00e9es au co\u00fbt amorti \u00e0 leurs mises en place et le cas \u00e9ch\u00e9ant \u00e0 la juste valeur pour les quotes-parts de dettes sous-jacentes adoss\u00e9es \u00e0 des instruments de couverture. Le co\u00fbt amorti utilise la m\u00e9thode du taux effectif d\u2019int\u00e9r\u00eat incluant les diff\u00e9rents frais d\u2019\u00e9mission ainsi que les \u00e9ventuelles primes de remboursement et d\u2019\u00e9mission.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296339": { "value": "

Un actif financier tel que d\u00e9fini par la norme IFRS 9 est un droit contractuel \u00e0 un avantage \u00e9conomique qui se traduira in fine par la r\u00e9ception d\u2019un flux de tr\u00e9sorerie ou d\u2019un instrument de capitaux propres. Lors de sa premi\u00e8re comptabilisation au bilan, un actif financier est \u00e9valu\u00e9 \u00e0 sa juste valeur major\u00e9e des co\u00fbts de transaction directement imputables \u00e0 l\u2019acquisition de cet actif. Cette juste valeur initiale correspond au prix d\u2019acquisition de l\u2019instrument.

\n

L\u2019\u00e9valuation et la comptabilisation des actifs et des passifs financiers sont d\u00e9finies par la norme IFRS 9 \u00ab Instruments financiers \u00bb.

\n

Les actifs et les passifs financiers sont comptabilis\u00e9s dans le bilan du Groupe lorsque et seulement lorsque ce dernier devient une partie selon les dispositions contractuelles de l\u2019instrument.

\n

Les actifs financiers sont class\u00e9s selon les cat\u00e9gories d\u00e9finies par la norme IFRS 9 :

\n

\u2022Au co\u00fbt amorti : une des conditions d\u2019\u00e9ligibilit\u00e9 d\u2019un instrument de dette \u00e0 la comptabilisation au co\u00fbt amorti est que ses termes contractuels ne donnent droit qu\u2019au paiement du principal, qui correspond \u00e0 la juste valeur de l\u2019actif financier lors de sa comptabilisation initiale et des int\u00e9r\u00eats, crit\u00e8re dit du \u00ab pr\u00eat basique \u00bb (SPPI : \u00ab solely payments of principal and interest \u00bb). Cette cat\u00e9gorie comprend principalement :

\n

1.les d\u00e9p\u00f4ts \u00e0 terme et les pr\u00eats \u00e0 des soci\u00e9t\u00e9s non consolid\u00e9es. Lors de leur comptabilisation initiale, ces pr\u00eats et cr\u00e9ances sont comptabilis\u00e9s \u00e0 leur juste valeur ;

\n

2.les obligations et les titres de cr\u00e9ances n\u00e9gociables dont la particularit\u00e9 est d\u2019\u00eatre d\u00e9tenus jusqu\u2019\u00e0 l\u2019\u00e9ch\u00e9ance. Lors de leur comptabilisation initiale, les actifs sont consid\u00e9r\u00e9s comme d\u00e9tenus jusqu\u2019\u00e0 \u00e9ch\u00e9ance et comptabilis\u00e9s \u00e0 leur juste valeur.

\n

\u00c0 chaque cl\u00f4ture, ces actifs sont enregistr\u00e9s au co\u00fbt amorti. Ils font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation en date d\u2019arr\u00eat\u00e9 s\u2019il existe une indication objective de d\u00e9pr\u00e9ciation. La d\u00e9pr\u00e9ciation correspondant \u00e0 la diff\u00e9rence entre la valeur nette comptable et la valeur recouvrable (actualisation des flux de tr\u00e9sorerie attendus au taux d\u2019int\u00e9r\u00eat effectif d\u2019origine) est comptabilis\u00e9e au r\u00e9sultat. Elle est r\u00e9versible si la valeur recouvrable est amen\u00e9e \u00e0 augmenter ult\u00e9rieurement. Pour ces deux cat\u00e9gories, la comptabilisation au co\u00fbt amorti est \u00e9quivalente \u00e0 la comptabilisation au prix d\u2019acquisition, la mise en place de ces placements ne faisant pas l\u2019objet de frais ou de co\u00fbts significatifs.

\n

\u2022\u00c0 la juste valeur par r\u00e9sultat : les parts de SICAV et de fonds commun de placement sont comptabilis\u00e9es dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Ces actifs sont comptabilis\u00e9s au bilan \u00e0 leur juste valeur, les variations de juste valeur \u00e9tant enregistr\u00e9es en compte de r\u00e9sultat.

\n

\u2022\u00c0 la juste valeur en contrepartie des autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI) : les instruments financiers d\u00e9riv\u00e9s actifs \u00e9ligibles \u00e0 la comptabilit\u00e9 de couverture sont comptabilis\u00e9s \u00e0 leur juste valeur, et les variations sont enregistr\u00e9es en autres \u00e9l\u00e9ments du r\u00e9sultat global (OCI).

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296342": { "value": "

6.3Tr\u00e9sorerie et autres placements de tr\u00e9sorerie

\n

\"image\"

\n

Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie

\n

Le poste \u00ab Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie \u00bb comprend les disponibilit\u00e9s bancaires ainsi que les placements \u00e0 court terme dans des instruments mon\u00e9taires. Pour \u00eatre class\u00e9s dans le poste \u00ab \u00c9quivalents de tr\u00e9sorerie \u00bb, les placements doivent respecter les crit\u00e8res de la norme IAS 7. Ces placements correspondent essentiellement \u00e0 des d\u00e9p\u00f4ts \u00e0 terme bancaires et \u00e0 des comptes bancaires r\u00e9mun\u00e9r\u00e9s sans risque en capital. Ils ont une \u00e9ch\u00e9ance inf\u00e9rieure ou \u00e9gale \u00e0 trois mois lors de leur souscription et sont convertibles \u00e0 tout moment en un montant connu de tr\u00e9sorerie et sont soumis \u00e0 un risque n\u00e9gligeable de changement de valeur.

\n

Autres placements de tr\u00e9sorerie

\n

Le poste \u00ab Autres placements de tr\u00e9sorerie \u00bb comprend les placements dont l\u2019\u00e9ch\u00e9ance est sup\u00e9rieure \u00e0 trois mois et inf\u00e9rieur \u00e0 un an. Bien que tr\u00e8s liquides et peu sensibles aux risques de taux et de change, ces placements ne sont plus inclus dans le poste \u00ab Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie \u00bb, conform\u00e9ment \u00e0 la norme IAS 7. Ce poste contient \u00e9galement les soldes de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie faisant l\u2019objet de restrictions li\u00e9es \u00e0 des r\u00e9glementations propres \u00e0 certains pays (contr\u00f4le des changes, etc.). Des placements de maturit\u00e9 sup\u00e9rieure \u00e0 1 an peuvent \u00e9galement \u00eatre int\u00e9gr\u00e9s dans cette cat\u00e9gorie d\u00e8s lors qu\u2019ils pr\u00e9voient des clauses de sortie \u00e0 tout moment sans p\u00e9nalit\u00e9 significative.

\n

Comptabilisation

\n

Les \u00e9l\u00e9ments entrant dans les cat\u00e9gories \u00ab Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie \u00bb et \u00ab Autres placements de tr\u00e9sorerie \u00bb sont des actifs financiers comptabilis\u00e9s selon l\u2019ensemble des principes de la norme IFRS 9 relative aux instruments financiers et de ses amendements.

\n

\"image\"

\n

Les postes \u00ab Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie \u00bb et \u00ab Autres placements de tr\u00e9sorerie \u00bb sont tous deux retenus dans le calcul de l\u2019endettement net du Groupe (cf. Note 6.5 \u00ab Analyse de l\u2019endettement net et de la tr\u00e9sorerie nette \u00bb).

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Valeur brute

\n		\n

D\u00e9pr\u00e9ciation

\n		\n

Valeur nette

\n		\n

Valeur brute

\n		\n

D\u00e9pr\u00e9ciation

\n		\n

Valeur nette

\n
\n

Disponibilit\u00e9s

\n		\n

706

\n		\n

-

\n		\n

706

\n		\n

669

\n		\n

-

\n		\n

669

\n
\n

D\u00e9p\u00f4ts \u00e0 terme et assimil\u00e9s \u00e0 moins de 3 mois

\n		\n

876

\n		\n

-

\n		\n

876

\n		\n

647

\n		\n

-

\n		\n

647

\n
\n

SICAV et FCP \u00e0 moins de 3 mois

\n		\n

57

\n		\n

-

\n		\n

57

\n		\n

38

\n		\n

-

\n		\n

38

\n
\n

Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie

\n		\n

1 639

\n		\n

-

\n		\n

1 639

\n		\n

1 354

\n		\n

-

\n		\n

1 354

\n
\n

D\u00e9p\u00f4ts \u00e0 terme et assimil\u00e9s \u00e0 plus de 3 mois

\n		\n

1 374

\n		\n

(1)

\n		\n

1 373

\n		\n

1 998

\n		\n

(2)

\n		\n

1 996

\n
\n

Obligations et titres de cr\u00e9ances n\u00e9gociables

\n		\n

2

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

2

\n
\n

SICAV et FCP \u00e0 plus de 3 mois

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres placements de tr\u00e9sorerie

\n		\n

1 376

\n		\n

(1)

\n		\n

1 375

\n		\n

2 000

\n		\n

(2)

\n		\n

1 998

\n
\n

Total tr\u00e9sorerie et autres placements de tr\u00e9sorerie

\n		\n

3 015

\n		\n

(1)

\n		\n

3 014

\n		\n

3 354

\n		\n

(2)

\n		\n

3 352

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296343": { "value": "

6.3Tr\u00e9sorerie et autres placements de tr\u00e9sorerie

\n

\"image\"

\n

Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie

\n

Le poste \u00ab Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie \u00bb comprend les disponibilit\u00e9s bancaires ainsi que les placements \u00e0 court terme dans des instruments mon\u00e9taires. Pour \u00eatre class\u00e9s dans le poste \u00ab \u00c9quivalents de tr\u00e9sorerie \u00bb, les placements doivent respecter les crit\u00e8res de la norme IAS 7. Ces placements correspondent essentiellement \u00e0 des d\u00e9p\u00f4ts \u00e0 terme bancaires et \u00e0 des comptes bancaires r\u00e9mun\u00e9r\u00e9s sans risque en capital. Ils ont une \u00e9ch\u00e9ance inf\u00e9rieure ou \u00e9gale \u00e0 trois mois lors de leur souscription et sont convertibles \u00e0 tout moment en un montant connu de tr\u00e9sorerie et sont soumis \u00e0 un risque n\u00e9gligeable de changement de valeur.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_295979": { "value": "706000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Cash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295988": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Cash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295997": { "value": "706000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Cash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296006": { "value": "669000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Cash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296015": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Cash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296024": { "value": "669000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Cash", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295980": { "value": "876000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295989": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295998": { "value": "876000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296007": { "value": "647000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296016": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296025": { "value": "647000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295981": { "value": "57000000.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashLessThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295990": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashLessThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_295999": { "value": "57000000.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashLessThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296008": { "value": "38000000.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashLessThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296017": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashLessThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296026": { "value": "38000000.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashLessThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295982": { "value": "1639000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295991": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296000": { "value": "1639000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296009": { "value": "1354000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296018": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296027": { "value": "1354000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295983": { "value": "1374000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295992": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296001": { "value": "1373000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296010": { "value": "1998000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296019": { "value": "-2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296028": { "value": "1996000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295984": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:BondsAndOtherNegotiableDebtSecuritiesMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295993": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:BondsAndOtherNegotiableDebtSecuritiesMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296002": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:BondsAndOtherNegotiableDebtSecuritiesMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296011": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:BondsAndOtherNegotiableDebtSecuritiesMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296020": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:BondsAndOtherNegotiableDebtSecuritiesMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296029": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:BondsAndOtherNegotiableDebtSecuritiesMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295985": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295994": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296003": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296012": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296021": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296030": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:MutualFundUnitsInCashMoreThan3Months", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295986": { "value": "1376000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295995": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296004": { "value": "1375000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296013": { "value": "2000000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296022": { "value": "-2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296031": { "value": "1998000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_295987": { "value": "3015000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_295996": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296005": { "value": "3014000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296014": { "value": "3354000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "unit": "iso4217:EUR" } }, "fact_296023": { "value": "-2000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember", "unit": "iso4217:EUR" } }, "fact_296032": { "value": "3352000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296344": { "value": "

6.4Dettes financi\u00e8res et autres passifs financiers

\n

\"image\"

\n

Dettes financi\u00e8res

\n

Les emprunts non bancaires (obligataires, placement priv\u00e9 format Schuldschein, etc.) et les emprunts bancaires sous forme d\u2019emprunt, de tirages de lignes de cr\u00e9dit et d\u00e9couverts bancaires portant int\u00e9r\u00eats sont enregistr\u00e9s pour les montants re\u00e7us, nets des co\u00fbts directs d\u2019\u00e9mission.

\n

Les dettes financi\u00e8res sont comptabilis\u00e9es au co\u00fbt amorti \u00e0 leurs mises en place et le cas \u00e9ch\u00e9ant \u00e0 la juste valeur pour les quotes-parts de dettes sous-jacentes adoss\u00e9es \u00e0 des instruments de couverture. Le co\u00fbt amorti utilise la m\u00e9thode du taux effectif d\u2019int\u00e9r\u00eat incluant les diff\u00e9rents frais d\u2019\u00e9mission ainsi que les \u00e9ventuelles primes de remboursement et d\u2019\u00e9mission.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Non courant

\n		\n

Courant

\n		\n

Total

\n		\n

Non courant

\n		\n

Courant

\n		\n

Total

\n
\n

Obligations convertibles

\n		\n

391

\n		\n

-

\n		\n

391

\n		\n

389

\n		\n

500

\n		\n

889

\n
\n

Emprunts non bancaires

\n		\n

3 216

\n		\n

497

\n		\n

3 713

\n		\n

3 157

\n		\n

-

\n		\n

3 157

\n
\n

Emprunts bancaires

\n		\n

3

\n		\n

2

\n		\n

5

\n		\n

1

\n		\n

9

\n		\n

10

\n
\n

Neu CP

\n		\n

-

\n		\n

205

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

-

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

27

\n		\n

27

\n
\n

Dettes financi\u00e8res

\n		\n

3 610

\n		\n

803

\n		\n

4 413

\n		\n

3 547

\n		\n

536

\n		\n

4 083

\n
\n

Dette de location

\n		\n

95

\n		\n

35

\n		\n

130

\n		\n

80

\n		\n

36

\n		\n

116

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

17

\n		\n

11

\n		\n

28

\n		\n

28

\n		\n

1

\n		\n

29

\n
\n

Engagements d\u2019achat sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le et passifs li\u00e9s \u00e0 des regroupements d\u2019entreprises

\n		\n

107

\n		\n

26

\n		\n

133

\n		\n

85

\n		\n

12

\n		\n

97

\n
\n

Instruments d\u00e9riv\u00e9s

\n		\n

95

\n		\n

11

\n		\n

106

\n		\n

125

\n		\n

-

\n		\n

125

\n
\n

Autres

\n		\n

-

\n		\n

27

\n		\n

27

\n		\n

-

\n		\n

20

\n		\n

20

\n
\n

Autres passifs financiers

\n		\n

314

\n		\n

110

\n		\n

424

\n		\n

318

\n		\n

69

\n		\n

387

\n
\n

Dettes et autres passifs financiers

\n		\n

3 924

\n		\n

913

\n		\n

4 837

\n		\n

3 865

\n		\n

605

\n		\n

4 470

\n
\n

Les dettes et autres passifs financiers ne sont assortis d\u2019aucune clause particuli\u00e8re (dont notamment des covenants) susceptible d\u2019en modifier significativement les termes.

\n

Dettes financi\u00e8res

\n

Obligations convertibles et emprunts non bancaires

\n

Au 31 d\u00e9cembre 2024, le Groupe pr\u00e9sente un encours brut d\u2019emprunts obligataires de 4 200 millions d\u2019euros qui se ventile ainsi :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Date d\u2019\u00e9mission

\n		\n

Montant en M\u20ac

\n		\n

Coupon

\n		\n

\u00c9ch\u00e9ance

\n
\n

5/08/2024

\n		\n

500

\n		\n

3,625%

\n		\n

8 ans 5/08/2032

\n
\n

13/06/2023

\n		\n

700

\n		\n

3,625%

\n		\n

8 ans 13/06/2031

\n
\n

13/06/2023

\n		\n

500

\n		\n

3,625%

\n		\n

3 ans & 6 mois 13/12/2026

\n
\n

14/06/2021

\n		\n

400 *

\n		\n

0%

\n		\n

7 ans 14/06/2028

\n
\n

18/06/2020

\n		\n

600

\n		\n

1,375%

\n		\n

9 ans 18/06/2029

\n
\n

6/12/2018

\n		\n

500

\n		\n

1,875%

\n		\n

7 ans & 3 mois 6/03/2026

\n
\n

30/03/2017

\n		\n

500

\n		\n

1,875%

\n		\n

10 ans 30/03/2027

\n
\n

10/03/2015

\n		\n

500

\n		\n

1,375%

\n		\n

10 ans 10/03/2025

\n
\n

Encours brut d\u2019emprunts obligataires

\n		\n

4 200

\n		\n

\n		\n

\n
\n

*Emprunt obligataire convertible (OCEANE).

\n
\n

Obligations \u00e0 option de conversion et/ou d\u2019\u00e9change en actions nouvelles et/ou existantes (OCEANEs) \u00e0 \u00e9ch\u00e9ance 2028

\n

Suite \u00e0 la distribution aux actionnaires d\u2019Edenred SE d\u2019un dividende de 1,10 euro par action mis en paiement le 12 juin 2024, conform\u00e9ment aux stipulations pr\u00e9vues au paragraphe 2.6.B.10 des Modalit\u00e9s, le taux de conversion/d\u2019\u00e9change (Conversion/Exchange Ratio) sera port\u00e9 de 1,007 \u00e0 1,015 action Edenred SE par OCEANE \u00e0 \u00e9ch\u00e9ance 2028. Ces modifications n\u2019ont eu aucun impact significatif sur les comptes.

\n

L\u2019OCEANE, \u00e0 \u00e9ch\u00e9ance 2024, a \u00e9t\u00e9 rembours\u00e9e le 6 septembre 2024.

\n

Pour rappel, le montant de l\u2019encours brut d\u2019emprunts obligataires s\u2019\u00e9levait \u00e0 4 200 millions d\u2019euros au 31 d\u00e9cembre 2023.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Date d\u2019\u00e9mission

\n		\n

Montant en M\u20ac

\n		\n

Coupon

\n		\n

\u00c9ch\u00e9ance

\n
\n

13/06/2023

\n		\n

700

\n		\n

3,625%

\n		\n

8 ans 13/06/2031

\n
\n

13/06/2023

\n		\n

500

\n		\n

3,625%

\n		\n

3 ans & 6 mois 13/12/2026

\n
\n

14/06/2021

\n		\n

400 *

\n		\n

0%

\n		\n

7 ans 14/06/2028

\n
\n

18/06/2020

\n		\n

600

\n		\n

1,375%

\n		\n

9 ans 18/06/2029

\n
\n

6/09/2019

\n		\n

500 *

\n		\n

0%

\n		\n

5 ans 6/09/2024

\n
\n

6/12/2018

\n		\n

500

\n		\n

1,875%

\n		\n

7 ans & 3 mois 6/03/2026

\n
\n

30/03/2017

\n		\n

500

\n		\n

1,875%

\n		\n

10 ans 30/03/2027

\n
\n

10/03/2015

\n		\n

500

\n		\n

1,375%

\n		\n

10 ans 10/03/2025

\n
\n

Encours brut d\u2019emprunts obligataires

\n		\n

4 200

\n		\n

\n		\n

\n
\n

*Emprunts obligataires convertibles (OCEANE).

\n
\n

Emprunts bancaires

\n

Le Groupe pr\u00e9sente un encours d\u2019emprunts bancaires de 5 millions d\u2019euros au 31 d\u00e9cembre 2024.

\n

Programme Neu CP et Neu MTN

\n

Au 31 d\u00e9cembre 2024, l\u2019encours de dette financi\u00e8re court terme du programme s\u2019\u00e9l\u00e8ve \u00e0 205 millions d\u2019euros sur un plafond autoris\u00e9 de 750 millions d\u2019euros.

\n

Par ailleurs, le programme \u00ab Negotiable European Medium Term Note \u00bb (Neu MTN) de 250 millions d\u2019euros n\u2019est pas utilis\u00e9 \u00e0 cette date.

\n

Analyse par \u00e9ch\u00e9ance \u2013 Valeurs comptables

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030
et au-del\u00e0

\n		\n

Total

\n
\n

Obligations convertibles

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

391

\n		\n

-

\n		\n

-

\n		\n

391

\n
\n

Emprunts non bancaires

\n		\n

497

\n		\n

982

\n		\n

489

\n		\n

-

\n		\n

557

\n		\n

1 188

\n		\n

3 713

\n
\n

Emprunts bancaires

\n		\n

2

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

5

\n
\n

Neu CP

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

205

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

99

\n
\n

Dettes financi\u00e8res

\n		\n

803

\n		\n

985

\n		\n

489

\n		\n

391

\n		\n

557

\n		\n

1 188

\n		\n

4 413

\n
\n

Dette de location

\n		\n

35

\n		\n

27

\n		\n

20

\n		\n

14

\n		\n

8

\n		\n

26

\n		\n

130

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

11

\n		\n

17

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

28

\n
\n

Engagements d\u2019achat sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n		\n

26

\n		\n

74

\n		\n

-

\n		\n

33

\n		\n

-

\n		\n

-

\n		\n

133

\n
\n

Instruments d\u00e9riv\u00e9s

\n		\n

11

\n		\n

11

\n		\n

22

\n		\n

9

\n		\n

53

\n		\n

-

\n		\n

106

\n
\n

Autres

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

27

\n
\n

Autres passifs financiers

\n		\n

110

\n		\n

129

\n		\n

42

\n		\n

56

\n		\n

61

\n		\n

26

\n		\n

424

\n
\n

Total

\n		\n

913

\n		\n

1 114

\n		\n

531

\n		\n

447

\n		\n

618

\n		\n

1 214

\n		\n

4 837

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029
et au-del\u00e0

\n		\n

Total

\n
\n

Obligations convertibles

\n		\n

500

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

389

\n		\n

-

\n		\n

889

\n
\n

Emprunts non bancaires

\n		\n

-

\n		\n

476

\n		\n

973

\n		\n

470

\n		\n

-

\n		\n

1 238

\n		\n

3 157

\n
\n

Emprunts bancaires

\n		\n

9

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

10

\n
\n

Neu CP

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

27

\n
\n

Dettes financi\u00e8res

\n		\n

536

\n		\n

476

\n		\n

974

\n		\n

470

\n		\n

389

\n		\n

1 238

\n		\n

4 083

\n
\n

Dette de location

\n		\n

36

\n		\n

27

\n		\n

21

\n		\n

17

\n		\n

10

\n		\n

5

\n		\n

116

\n
\n

D\u00e9p\u00f4ts et cautionnements

\n		\n

1

\n		\n

28

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

29

\n
\n

Engagements d\u2019achat sur int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n		\n

12

\n		\n

14

\n		\n

32

\n		\n

1

\n		\n

-

\n		\n

38

\n		\n

97

\n
\n

Instruments d\u00e9riv\u00e9s

\n		\n

-

\n		\n

19

\n		\n

24

\n		\n

28

\n		\n

1

\n		\n

53

\n		\n

125

\n
\n

Autres

\n		\n

20

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

20

\n
\n

Autres passifs financiers

\n		\n

69

\n		\n

88

\n		\n

77

\n		\n

46

\n		\n

11

\n		\n

96

\n		\n

387

\n
\n

Total

\n		\n

605

\n		\n

564

\n		\n

1 051

\n		\n

516

\n		\n

400

\n		\n

1 334

\n		\n

4 470

\n
\n

Ligne de cr\u00e9dit

\n

Au 31 d\u00e9cembre 2024, Edenred disposait de 750 millions d\u2019euros de ligne de cr\u00e9dit confirm\u00e9e non utilis\u00e9e avec une \u00e9ch\u00e9ance f\u00e9vrier 2027. Cette ligne est destin\u00e9e \u00e0 financer les besoins g\u00e9n\u00e9raux li\u00e9s \u00e0 l\u2019activit\u00e9 du Groupe.

", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296345": { "value": "

6.4Dettes financi\u00e8res et autres passifs financiers

\n

\"image\"

\n

Dettes financi\u00e8res

\n

Les emprunts non bancaires (obligataires, placement priv\u00e9 format Schuldschein, etc.) et les emprunts bancaires sous forme d\u2019emprunt, de tirages de lignes de cr\u00e9dit et d\u00e9couverts bancaires portant int\u00e9r\u00eats sont enregistr\u00e9s pour les montants re\u00e7us, nets des co\u00fbts directs d\u2019\u00e9mission.

\n

Les dettes financi\u00e8res sont comptabilis\u00e9es au co\u00fbt amorti \u00e0 leurs mises en place et le cas \u00e9ch\u00e9ant \u00e0 la juste valeur pour les quotes-parts de dettes sous-jacentes adoss\u00e9es \u00e0 des instruments de couverture. Le co\u00fbt amorti utilise la m\u00e9thode du taux effectif d\u2019int\u00e9r\u00eat incluant les diff\u00e9rents frais d\u2019\u00e9mission ainsi que les \u00e9ventuelles primes de remboursement et d\u2019\u00e9mission.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296033": { "value": "391000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ConvertibleBondsNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296046": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ConvertibleBondsCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296059": { "value": "391000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ConvertibleBonds", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296072": { "value": "389000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ConvertibleBondsNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296085": { "value": "500000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ConvertibleBondsCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296098": { "value": "889000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ConvertibleBonds", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296034": { "value": "3216000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NonbankDebtNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296047": { "value": "497000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NonbankDebtCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296060": { "value": "3713000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NonbankDebt", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296073": { "value": "3157000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NonbankDebtNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296086": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:NonbankDebtCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296099": { "value": "3157000000.0", "decimals": -6, "dimensions": { "concept": "edenred:NonbankDebt", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296035": { "value": "3000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentPortionOfNoncurrentLoansReceived", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296048": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296061": { "value": "5000000.0", "decimals": -6, "dimensions": { "concept": "edenred:BankBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296074": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentPortionOfNoncurrentLoansReceived", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296087": { "value": "9000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296100": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "edenred:BankBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296036": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296049": { "value": "205000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentPortionOfNoncurrentCommercialPapersIssued", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296062": { "value": "205000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CommercialPapersIssued", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296075": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296088": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentPortionOfNoncurrentCommercialPapersIssued", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296101": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CommercialPapersIssued", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296037": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:NullCell", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296050": { "value": "99000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296063": { "value": "99000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296076": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:NullCell", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296089": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296102": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296038": { "value": "3610000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296051": { "value": "803000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296064": { "value": "4413000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Borrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296077": { "value": "3547000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296090": { "value": "536000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296103": { "value": "4083000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Borrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296039": { "value": "95000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296052": { "value": "35000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296065": { "value": "130000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:LeaseLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296078": { "value": "80000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296091": { "value": "36000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296104": { "value": "116000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:LeaseLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296040": { "value": "17000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DepositsAndGuaranteesNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296053": { "value": "11000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DepositsAndGuaranteesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296066": { "value": "28000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DepositsAndGuarantees", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296079": { "value": "28000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DepositsAndGuaranteesNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296092": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DepositsAndGuaranteesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296105": { "value": "29000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DepositsAndGuarantees", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296041": { "value": "107000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PutOptionsOverNoncontrollingInterestsNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296054": { "value": "26000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PutOptionsOverNoncontrollingInterestsCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296067": { "value": "133000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PutOptionsOverNoncontrollingInterests", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296080": { "value": "85000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PutOptionsOverNoncontrollingInterestsNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296093": { "value": "12000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PutOptionsOverNoncontrollingInterestsCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296106": { "value": "97000000.0", "decimals": -6, "dimensions": { "concept": "edenred:PutOptionsOverNoncontrollingInterests", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296042": { "value": "95000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296055": { "value": "11000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296068": { "value": "106000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DerivativeFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296081": { "value": "125000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296094": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296107": { "value": "125000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DerivativeFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296043": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherNonCurrentFinancialLiabilitiesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296056": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentFinancialLiabilitiesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296069": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherNonCurrentFinancialLiabilitiesOtherThancurrentLeaseDepositsAndPutLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296082": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherNonCurrentFinancialLiabilitiesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296095": { "value": "20000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentFinancialLiabilitiesOtherItems", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296108": { "value": "20000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherNonCurrentFinancialLiabilitiesOtherThancurrentLeaseDepositsAndPutLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296044": { "value": "314000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296057": { "value": "110000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296070": { "value": "424000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TotalOtherFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296083": { "value": "318000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296096": { "value": "69000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296109": { "value": "387000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TotalOtherFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296045": { "value": "3924000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilitiesNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296058": { "value": "913000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilitiesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296071": { "value": "4837000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296084": { "value": "3865000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilitiesNonCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296097": { "value": "605000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilitiesCurrent", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296110": { "value": "4470000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296127": { "value": "3610000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296140": { "value": "3547000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296128": { "value": "314000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296141": { "value": "318000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296129": { "value": "704000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ShortTermBorrowingsExcludingBankOverdrafts", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296142": { "value": "509000000.0", "decimals": -6, "dimensions": { "concept": "edenred:ShortTermBorrowingsExcludingBankOverdrafts", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296130": { "value": "110000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296143": { "value": "69000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296131": { "value": "99000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296144": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296132": { "value": "4837000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296145": { "value": "4470000000.0", "decimals": -6, "dimensions": { "concept": "edenred:DebtAndOtherFinancialLiabilities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296133": { "value": "17000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentFinancialAssetsNote", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296146": { "value": "8000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherCurrentFinancialAssetsNote", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296134": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296147": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296135": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296148": { "value": "8000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296136": { "value": "1375000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296149": { "value": "1998000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherMarketableSecurities", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296137": { "value": "1639000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296150": { "value": "1354000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296138": { "value": "3031000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherFinancialAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296151": { "value": "3370000000.0", "decimals": -6, "dimensions": { "concept": "edenred:CashAndCashEquivalentsAndOtherFinancialAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296139": { "value": "1806000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NetDebt", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296152": { "value": "1100000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NetDebt", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296346": { "value": "

6.6Instruments financiers et gestion des risques de march\u00e9

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\"image\"

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Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

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En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

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La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

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\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

\n

\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

\n

Instruments financiers qualifi\u00e9s de couverture

\n

Lorsque les instruments financiers d\u00e9riv\u00e9s sont qualifi\u00e9s d\u2019instruments de couverture, leur traitement varie selon qu\u2019ils sont qualifi\u00e9s :

\n

\u2022de couverture de juste valeur d\u2019un actif ou d\u2019un passif ou d\u2019un engagement ferme non comptabilis\u00e9 ; ou

\n

\u2022de couverture de flux de tr\u00e9sorerie.

\n
\n\n\n\n\n\n\n\n\n
\n

Couverture de juste valeur

\n		\n

Couverture de flux de tr\u00e9sorerie

\n
\n

Une couverture de juste valeur permet de couvrir l\u2019exposition au risque de variation de juste valeur d\u2019un passif financier ou d\u2019un engagement ferme non comptabilis\u00e9.

\n

La variation de juste valeur de l\u2019instrument de couverture est enregistr\u00e9e en r\u00e9sultat de la p\u00e9riode, sym\u00e9triquement \u00e0 la variation de l\u2019\u00e9l\u00e9ment couvert. Ces deux r\u00e9\u00e9valuations se compensent au sein des m\u00eames rubriques du compte de r\u00e9sultat, au montant pr\u00e8s de la \u00ab part inefficace \u00bb de la couverture.

\n		\n

Une couverture de flux de tr\u00e9sorerie permet de couvrir les variations de valeur des flux futurs de tr\u00e9sorerie attach\u00e9e \u00e0 des actifs ou passifs existants ou \u00e0 une transaction pr\u00e9vue hautement probable.

\n

La variation de juste valeur de l\u2019instrument financier d\u00e9riv\u00e9 est comptabilis\u00e9e en capitaux propres pour la \u00ab part efficace \u00bb de la couverture et en r\u00e9sultat de la p\u00e9riode pour la \u00ab part inefficace \u00bb.

\n

Les montants accumul\u00e9s dans les capitaux propres sont repris en r\u00e9sultat sur la p\u00e9riode pendant laquelle l\u2019\u00e9l\u00e9ment couvert affecte le r\u00e9sultat.

\n
\n

Dans le cadre de relations de couverture de flux de tr\u00e9sorerie, de la cession ou de l\u2019\u00e9ch\u00e9ance d\u2019un instrument de couverture, ou d\u00e8s lors qu\u2019un instrument de couverture ne remplit plus les crit\u00e8res requis pour b\u00e9n\u00e9ficier de la comptabilit\u00e9 de couverture, le montant accumul\u00e9 dans les capitaux propres \u00e0 cette date demeure dans les capitaux propres jusqu\u2019\u00e0 la date \u00e0 laquelle la transaction pr\u00e9vue est finalement comptabilis\u00e9e en r\u00e9sultat.

\n

Lorsqu\u2019il s\u2019av\u00e8re qu\u2019une transaction pr\u00e9vue ne se produira pas, le montant des gains et pertes accumul\u00e9s dans les capitaux propres est imm\u00e9diatement comptabilis\u00e9 en r\u00e9sultat.

\n

Autres instruments d\u00e9riv\u00e9s

\n

Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

\n

\n

Risques de taux : analyse taux fixe/taux variable

\n

Impact des couvertures

\n

Avant couverture

\n

Les dettes financi\u00e8res avant op\u00e9rations de couverture se d\u00e9composent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

Dette \u00e0 taux fixe (1)

\n		\n

4 309

\n		\n

2,3%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

Dette \u00e0 taux variable

\n		\n

5

\n		\n

15,6%

\n		\n

0%

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

2,4%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n

(1)Les taux mentionn\u00e9s pour la dette \u00e0 taux fixe correspondent aux taux contractuels (soit 1,375%, 1,875% et 3,625%) appliqu\u00e9s au nombre de jours exact de l\u2019ann\u00e9e divis\u00e9 par 360.

\n
\n

Apr\u00e8s couverture

\n

Apr\u00e8s op\u00e9rations de couverture de taux, les dettes financi\u00e8res se r\u00e9partissent de la mani\u00e8re suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

Dette \u00e0 taux fixe (1)

\n		\n

2 839

\n		\n

3,1%

\n		\n

66%

\n		\n

2 634

\n		\n

2,4%

\n		\n

65%

\n
\n

Dette \u00e0 taux variable

\n		\n

1 475

\n		\n

4,1%

\n		\n

34%

\n		\n

1 422

\n		\n

5,2%

\n		\n

35%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

3,4%

\n		\n

100%

\n		\n

4 056

\n		\n

3,4%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n

(1)La dette \u00e0 taux fixe apr\u00e8s couverture comprend 450 millions d\u2019euros de dette \u00e0 taux variable cap\u00e9e \u00e0 3% sur l\u2019Euribor 3 mois.

\n
\n

Couverture du risque de taux d\u2019int\u00e9r\u00eat

\n

Le risque de taux d\u2019int\u00e9r\u00eat est couvert par des swaps de taux receveurs du taux fixe et payeurs du taux variable qui permettent de variabiliser la dette \u00e0 taux fixe, ainsi que par des swaps de taux receveurs du taux fixe et payeurs du taux variable qui permettent de fixer les placements \u00e0 taux variables :

\n

\u2022swaps en couverture de la dette en Euro : notionnel de 1 950 millions d\u2019euros pour une dette sous-jacente de 2 100 millions d\u2019euros et une juste valeur de (69) millions d\u2019euros repr\u00e9sentant un passif financier ;

\n

\u2022achat d\u2019options de taux (CAP) en couverture de la dette en Euro swapp\u00e9e : notionnel de 450 millions d\u2019euros pour une dette swapp\u00e9e sous-jacente de 1 950 millions d\u2019euros et une juste valeur de 0 million d\u2019euros repr\u00e9sentant un actif financier ;

\n

\u2022swaps en couverture de placements en BRL : notionnel de 266 millions d\u2019euros \u00e9quivalent de 1 710 millions de reals br\u00e9siliens et une juste valeur de (26) millions d\u2019euros repr\u00e9sentant un passif financier ;

\n

\u2022swaps en couverture de placements en MXN : notionnel de 92 millions d\u2019euros \u00e9quivalent de 2 000 millions de pesos mexicains et une juste valeur de (3) millions d\u2019euros repr\u00e9sentant un passif financier.

\n

Selon la norme IFRS 9, les swaps adoss\u00e9s \u00e0 la dette sont document\u00e9s dans le cadre de relations de couverture de juste valeur, les achats d\u2019options de taux sont document\u00e9s en couverture de flux de tr\u00e9sorerie ainsi que les swaps adoss\u00e9s aux placements. Les impacts en compte de r\u00e9sultat sont non significatifs dans la mesure o\u00f9 le ratio d\u2019efficacit\u00e9 est proche de 100%.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Montant notionnel

\n		\n

Juste valeur

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

BRL : swaps receveurs de taux fixe (1)

\n		\n

266

\n		\n

(26)

\n		\n

-

\n		\n

31

\n		\n

-

\n		\n

60

\n		\n

66

\n		\n

109

\n
\n

EUR : achat d\u2019options de taux (Cap) (2)

\n		\n

450

\n		\n

-

\n		\n

450

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

EUR : swaps payeurs de taux variable

\n		\n

1 950

\n		\n

(69)

\n		\n

500

\n		\n

500

\n		\n

500

\n		\n

-

\n		\n

450

\n		\n

-

\n
\n

MXN : swaps receveurs de taux fixe (3)

\n		\n

92

\n		\n

(3)

\n		\n

-

\n		\n

46

\n		\n

23

\n		\n

-

\n		\n

23

\n		\n

-

\n
\n

Total

\n		\n

2 758

\n		\n

(98)

\n		\n

950

\n		\n

577

\n		\n

523

\n		\n

60

\n		\n

539

\n		\n

109

\n
\n

(1)1 710 millions de BRL \u00e9quivalent de 266 millions d\u2019euros en couverture de placements des entit\u00e9s Ticket Servi\u00e7os SA.

\n

(2)450 millions d\u2019euros d\u2019options CAP en couverture de dette variabilis\u00e9e.

\n

(3)2 000 millions de MXN \u00e9quivalent de 92 millions d\u2019euros en couverture de placements de l\u2019entit\u00e9 Edenred Mexico.

\n
\n

Sensibilit\u00e9 au risque de taux

\n

Edenred est soumis au risque de variation des taux d\u2019int\u00e9r\u00eat sur son r\u00e9sultat compte tenu :

\n

\"image\"

\n

\u2022des flux d\u2019int\u00e9r\u00eats relatifs \u00e0 l\u2019endettement brut \u00e0 taux variable, apr\u00e8s effet des couvertures ;

\n

\u2022des instruments d\u00e9riv\u00e9s qualifi\u00e9s de couverture de flux de tr\u00e9sorerie pour la partie inefficace des relations de couverture.

\n

L\u2019analyse pr\u00e9sent\u00e9e ci-dessous est effectu\u00e9e en retenant l\u2019hypoth\u00e8se que la dette financi\u00e8re brute et les notionnels d\u2019instruments d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 restent identiques sur une ann\u00e9e.

\n

Une variation de 100 points de base des taux d\u2019int\u00e9r\u00eat (principalement Euribor 3 mois) \u00e0 la cl\u00f4ture aurait pour effet une hausse ou une baisse des capitaux propres et du r\u00e9sultat (avant imp\u00f4t) \u00e0 hauteur des montants indiqu\u00e9s dans le tableau ci-dessous :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9sultat

\n		\n

Capitaux propres

\n
\n

Baisse des taux de 100 bp

\n		\n

Hausse des taux de 100 bp

\n		\n

Baisse des taux de 100 bp

\n		\n

Hausse des taux de 100 bp

\n
\n

Dette \u00e0 taux variable apr\u00e8s couverture

\n		\n

12

\n		\n

(12)

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s de couverture de flux de tr\u00e9sorerie

\n		\n

-

\n		\n

3

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

12

\n		\n

(9)

\n		\n

-

\n		\n

-

\n
\n

Risques de change : analyse par devise

\n

Impact des couvertures

\n

Avant couverture

\n

Les dettes financi\u00e8res hors op\u00e9rations de couverture se d\u00e9composent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

EUR

\n		\n

4 309

\n		\n

2,3%

\n		\n

100%

\n		\n

4 048

\n		\n

1,9%

\n		\n

100%

\n
\n

Autres devises

\n		\n

5

\n		\n

15,6%

\n		\n

0%

\n		\n

8

\n		\n

6,2%

\n		\n

0%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

2,4%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n
\n

Apr\u00e8s couverture

\n

Apr\u00e8s op\u00e9rations de couverture de change, les dettes financi\u00e8res se r\u00e9partissent de la mani\u00e8re suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

EUR

\n		\n

3 728

\n		\n

3,1%

\n		\n

86%

\n		\n

3 676

\n		\n

3,2%

\n		\n

91%

\n
\n

Autres devises

\n		\n

586

\n		\n

5,2%

\n		\n

14%

\n		\n

380

\n		\n

5,5%

\n		\n

9%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

3,4%

\n		\n

100%

\n		\n

4 056

\n		\n

3,4%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n
\n

Couverture du risque de change

\n

\"image\"

\n

Pour chaque devise, la \u00ab valeur nominale \u00bb repr\u00e9sente le montant vendu ou achet\u00e9 \u00e0 terme dans cette devise. La juste valeur est la diff\u00e9rence entre le montant contre-valoris\u00e9 au cours \u00e0 terme en date de cl\u00f4ture (diff\u00e9rent du cours \u00e0 terme contractuel) et le cours spot \u00e0 la date de mise en place de la couverture.

\n

Toutes les op\u00e9rations de change effectu\u00e9es par le Groupe et list\u00e9es ci-dessous sont des op\u00e9rations de couverture. Elles sont principalement adoss\u00e9es \u00e0 des pr\u00eats ou emprunts intra-groupe en devises et sont document\u00e9es au plan comptable dans des relations de couvertures de juste valeur.

\n

La couverture du risque de change se d\u00e9taille comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

MXN

\n		\n

2

\n		\n

0

\n		\n

2

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Achats \u00e0 terme et swaps de change

\n		\n

2

\n		\n

0

\n		\n

2

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

GBP

\n		\n

523

\n		\n

(4)

\n		\n

523

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

AED

\n		\n

27

\n		\n

(2)

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

USD

\n		\n

31

\n		\n

(2)

\n		\n

31

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Ventes \u00e0 terme et swaps de change

\n		\n

581

\n		\n

(8)

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

583

\n		\n

(8)

\n		\n

583

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Sensibilit\u00e9 au cours de change

\n

Une variation de +10% du taux de change des principales devises aurait les effets suivants sur le r\u00e9sultat d\u2019exploitation avant autres charges et produits du Groupe : Br\u00e9sil (BRL) (22) millions d\u2019euros, Royaume-Uni (GBP) (7) millions d\u2019euros et Mexique (MXN) (6) millions d\u2019euros.

\n

Une variation de (10)% du taux de change des principales devises aurait les effets suivants sur le r\u00e9sultat d\u2019exploitation avant autres charges et produits du Groupe : Br\u00e9sil (BRL) +22 millions d\u2019euros, Royaume-Uni (GBP) +7 millions d\u2019euros et Mexique (MXN) +6 millions d\u2019euros.

\n

Risques de liquidit\u00e9

\n

Les tableaux ci-dessous pr\u00e9sentent l\u2019\u00e9ch\u00e9ancier des paiements li\u00e9s aux dettes financi\u00e8res, int\u00e9r\u00eats inclus.

\n

\"image\"

\n

Les calculs de flux futurs de tr\u00e9sorerie sur int\u00e9r\u00eats sont \u00e9tablis sur la base des conditions de march\u00e9 de taux \u00e0 la date du 31 d\u00e9cembre 2024. Les taux variables sont estim\u00e9s avec la courbe des taux anticip\u00e9s et les taux fixes sont connus d\u2019avance. Les flux futurs de remboursement de dette sont effectu\u00e9s sans renouvellement des dettes arrivant \u00e0 \u00e9ch\u00e9ance.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024
Valeur au bilan

\n		\n

Total des flux contractuels

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

Obligations convertibles

\n		\n

391

\n		\n

391

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

391

\n		\n

-

\n		\n

-

\n
\n

Emprunts obligataires

\n		\n

3 713

\n		\n

3 713

\n		\n

497

\n		\n

982

\n		\n

489

\n		\n

-

\n		\n

557

\n		\n

1 188

\n
\n

Neu CP

\n		\n

205

\n		\n

205

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Emprunts bancaires

\n		\n

5

\n		\n

5

\n		\n

2

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res

\n		\n

4 413

\n		\n

4 413

\n		\n

803

\n		\n

985

\n		\n

489

\n		\n

391

\n		\n

557

\n		\n

1 188

\n
\n

Autres passifs financiers

\n		\n

424

\n		\n

424

\n		\n

110

\n		\n

129

\n		\n

42

\n		\n

56

\n		\n

61

\n		\n

26

\n
\n

Int\u00e9r\u00eats futurs

\n		\n

-

\n		\n

415

\n		\n

93

\n		\n

82

\n		\n

56

\n		\n

53

\n		\n

47

\n		\n

84

\n
\n

Autres passifs financiers

\n		\n

424

\n		\n

839

\n		\n

203

\n		\n

211

\n		\n

98

\n		\n

109

\n		\n

108

\n		\n

110

\n
\n

Dettes et autres passifs financiers

\n		\n

4 837

\n		\n

5 252

\n		\n

1 006

\n		\n

1 196

\n		\n

587

\n		\n

500

\n		\n

665

\n		\n

1 298

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023
Valeur au bilan

\n		\n

Total des flux contractuels

\n		\n

2024

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029 et au-del\u00e0

\n
\n

Obligations convertibles

\n		\n

889

\n		\n

889

\n		\n

500

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

389

\n		\n

-

\n
\n

Emprunts obligataires

\n		\n

3 157

\n		\n

3 157

\n		\n

-

\n		\n

476

\n		\n

973

\n		\n

470

\n		\n

-

\n		\n

1 238

\n
\n

Neu CP

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Emprunts bancaires

\n		\n

10

\n		\n

10

\n		\n

9

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

27

\n		\n

27

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res

\n		\n

4 083

\n		\n

4 083

\n		\n

536

\n		\n

476

\n		\n

974

\n		\n

470

\n		\n

389

\n		\n

1 238

\n
\n

Autres passifs financiers

\n		\n

387

\n		\n

387

\n		\n

69

\n		\n

88

\n		\n

77

\n		\n

46

\n		\n

11

\n		\n

96

\n
\n

Int\u00e9r\u00eats futurs

\n		\n

-

\n		\n

356

\n		\n

79

\n		\n

74

\n		\n

64

\n		\n

38

\n		\n

35

\n		\n

66

\n
\n

Autres passifs financiers

\n		\n

387

\n		\n

743

\n		\n

148

\n		\n

162

\n		\n

141

\n		\n

84

\n		\n

46

\n		\n

162

\n
\n

Dettes et autres passifs financiers

\n		\n

4 470

\n		\n

4 826

\n		\n

684

\n		\n

638

\n		\n

1 115

\n		\n

554

\n		\n

435

\n		\n

1 400

\n
\n

Risques sur mati\u00e8res premi\u00e8res

\n

Au 31 d\u00e9cembre 2024, le Groupe n\u2019a aucune couverture sur mati\u00e8res premi\u00e8res.

\n

Risques de cr\u00e9dit et contrepartie

\n

Le Groupe est principalement expos\u00e9 \u00e0 un risque de cr\u00e9dit en cas de d\u00e9faillance de ses clients, et \u00e0 un risque de contrepartie dans le cadre du placement de sa tr\u00e9sorerie et de la souscription \u00e0 des produits d\u00e9riv\u00e9s.

\n

Le risque de cr\u00e9dit li\u00e9 aux cr\u00e9ances clients est limit\u00e9 par la grande diversit\u00e9 du portefeuille, qui comprend plusieurs centaines de milliers d\u2019entreprises de toutes tailles : PME, \u00ab middle market \u00bb, grands comptes, collectivit\u00e9s locales, etc. Cette diversit\u00e9 permet d\u2019\u00e9viter une concentration excessive du risque sur un nombre restreint de contreparties. En ce sens, selon les g\u00e9ographies, les activit\u00e9s et les typologies de clients, les taux de pertes attendus varient entre 1% et 5%. En compl\u00e9ment, pour r\u00e9duire son exposition au risque de cr\u00e9dit dans les activit\u00e9s ne reposant pas sur un mod\u00e8le pr\u00e9pay\u00e9, les entit\u00e9s op\u00e9rationnelles veillent \u00e0 obtenir des garanties satisfaisantes de la part de leurs clients avant d\u2019engager un partenariat. Ainsi, le risque r\u00e9siduel est jug\u00e9 non significatif pour le Groupe.

\n

Par ailleurs, dans le cadre du placement de sa tr\u00e9sorerie, le Groupe cherche \u00e0 diversifier ses contreparties, et privil\u00e9gie des \u00e9tablissements financiers avec une notation de cat\u00e9gorie Investment Grade (repr\u00e9sentant ainsi environ 80% des encours de placement). La part r\u00e9siduelle des avoirs plac\u00e9s dans des \u00e9tablissements Non-Investment Grade correspond notamment \u00e0 des encours dans des banques br\u00e9siliennes avec le niveau de qualit\u00e9 de cr\u00e9dit maximum existant au sein du pays.

\n

Instruments financiers & valorisation des actifs et passifs financiers \u00e0 la juste valeur

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 13 \u00ab \u00c9valuation de la juste valeur \u00bb, les actifs \u00e9valu\u00e9s \u00e0 la juste valeur sont class\u00e9s selon une hi\u00e9rarchie \u00e0 trois niveaux. Le classement des actifs d\u00e9pend ainsi des donn\u00e9es utilis\u00e9es pour r\u00e9aliser l\u2019\u00e9valuation :

\n

\u2022niveau 1 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des prix cot\u00e9s sur des march\u00e9s actifs pour des actifs et des passifs identiques, sans aucun ajustement ;

\n

\u2022niveau 2 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es observables, soit directement (\u00e0 savoir des prix), soit indirectement (\u00e0 savoir des donn\u00e9es d\u00e9riv\u00e9es de prix) mais autres que des prix cot\u00e9s vis\u00e9s au niveau 1 ;

\n

\u2022niveau 3 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es relatives \u00e0 l\u2019actif ou au passif qui ne sont pas bas\u00e9es sur des donn\u00e9es observables de march\u00e9.

\n

\"image\"

\n

Les instruments financiers class\u00e9s en niveau 3 correspondent \u00e0 des participations non cot\u00e9es ou des investissements dans des fonds de private equity. Leur juste valeur est calcul\u00e9e \u00e0 partir de donn\u00e9es non observables telles que des informations sur les lev\u00e9es de fonds r\u00e9centes ou des m\u00e9thodes de multiples se fondant sur des donn\u00e9es comptables non disponibles publiquement.

\n

Valeur de march\u00e9 des instruments financiers

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Juste valeur

\n		\n

Valeur au bilan 2024

\n		\n

Co\u00fbt amorti

\n		\n

Juste valeur par r\u00e9sultat

\n		\n

Juste valeur par r\u00e9sultat global

\n		\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s en couverture (1)

\n		\n

Niveau 1

\n		\n

Niveau 2

\n		\n

Niveau 3

\n
\n

Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Actifs financiers non courants

\n		\n

116

\n		\n

116

\n		\n

35

\n		\n

81

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

81

\n
\n

Fonds r\u00e9serv\u00e9s

\n		\n

1 901

\n		\n

1 866

\n		\n

1 631

\n		\n

-

\n		\n

235

\n		\n

-

\n		\n

-

\n		\n

235

\n		\n

-

\n
\n

Autres actifs financiers courants

\n		\n

17

\n		\n

17

\n		\n

17

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres placements de tr\u00e9sorerie

\n		\n

1 434

\n		\n

1 375

\n		\n

1 375

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Tr\u00e9sorerie & \u00e9quivalents de tr\u00e9sorerie

\n		\n

1 639

\n		\n

1 639

\n		\n

1 582

\n		\n

57

\n		\n

-

\n		\n

-

\n		\n

57

\n		\n

-

\n		\n

-

\n
\n

Total actif

\n		\n

5 107

\n		\n

5 013

\n		\n

4 640

\n		\n

138

\n		\n

235

\n		\n

-

\n		\n

57

\n		\n

235

\n		\n

81

\n
\n

Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

3 627

\n		\n

3 610

\n		\n

3 677

\n		\n

-

\n		\n

-

\n		\n

(67)

\n		\n

-

\n		\n

(67)

\n		\n

-

\n
\n

Autres passifs financiers non courants

\n		\n

314

\n		\n

314

\n		\n

219

\n		\n

-

\n		\n

-

\n		\n

95

\n		\n

-

\n		\n

95

\n		\n

-

\n
\n

Dettes financi\u00e8res courantes

\n		\n

705

\n		\n

704

\n		\n

706

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Autres passifs financiers courants

\n		\n

110

\n		\n

110

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

11

\n		\n

-

\n		\n

11

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total passif

\n		\n

4 855

\n		\n

4 837

\n		\n

4 800

\n		\n

-

\n		\n

-

\n		\n

37

\n		\n

-

\n		\n

37

\n		\n

-

\n
\n

(1)Et r\u00e9\u00e9valuation des \u00e9l\u00e9ments couverts.

\n
\n

Instruments financiers d\u00e9riv\u00e9s

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Qualification IFRS

\n		\n

2024

\n		\n

2023

\n
\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n
\n

Instruments financiers Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

0

\n		\n

450

\n		\n

-

\n		\n

8

\n		\n

676

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

374

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

(29)

\n		\n

358

\n		\n

-

\n		\n

(5)

\n		\n

165

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

(69)

\n		\n

1 950

\n		\n

-

\n		\n

(120)

\n		\n

1 950

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

(8)

\n		\n

-

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments autres d\u00e9riv\u00e9s

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers nets

\n		\n

\n		\n

(106)

\n		\n

2 758

\n		\n

583

\n		\n

(115)

\n		\n

2 791

\n		\n

374

\n
\n

\"image\"

\n

L\u2019\u00e9valuation des d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 a \u00e9t\u00e9 effectu\u00e9e en prenant en compte l\u2019ajustement de valeur au titre du risque de cr\u00e9dit des contreparties, et du risque de cr\u00e9dit propre (CVA/DVA) conform\u00e9ment \u00e0 IFRS 13.

\n

Les CVA/DVA, calcul\u00e9s pour une contrepartie donn\u00e9e et pour Edenred, r\u00e9sultent du produit : (i) de la valeur de march\u00e9 des instruments d\u00e9riv\u00e9s, (ii) de la probabilit\u00e9 de d\u00e9faut et (iii) de la perte en cas de d\u00e9faut. Au 31 d\u00e9cembre 2024, les ajustements au titre du risque de cr\u00e9dit sont non significatifs.

\n

R\u00e9serves de juste valeur des instruments financiers

\n

Les r\u00e9serves de juste valeur des instruments financiers \u00e9voluent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Nouvelles op\u00e9rations

\n		\n

Variation de juste valeur

\n		\n

Recyclage r\u00e9sultat

\n		\n

Autres

\n		\n

2024

\n
\n

Instruments de couverture de flux de tr\u00e9sorerie (apr\u00e8s imp\u00f4ts)

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n

Titres \u00e0 la juste valeur

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296349_add_hierarchy": { "value": "

6.6Instruments financiers et gestion des risques de march\u00e9

\n

\"image\"

\n

Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

\n

En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

\n

La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

\n

\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

\n

\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

\n

Instruments financiers qualifi\u00e9s de couverture

\n

Lorsque les instruments financiers d\u00e9riv\u00e9s sont qualifi\u00e9s d\u2019instruments de couverture, leur traitement varie selon qu\u2019ils sont qualifi\u00e9s :

\n

\u2022de couverture de juste valeur d\u2019un actif ou d\u2019un passif ou d\u2019un engagement ferme non comptabilis\u00e9 ; ou

\n

\u2022de couverture de flux de tr\u00e9sorerie.

\n
\n\n\n\n\n\n\n\n\n
\n

Couverture de juste valeur

\n		\n

Couverture de flux de tr\u00e9sorerie

\n
\n

Une couverture de juste valeur permet de couvrir l\u2019exposition au risque de variation de juste valeur d\u2019un passif financier ou d\u2019un engagement ferme non comptabilis\u00e9.

\n

La variation de juste valeur de l\u2019instrument de couverture est enregistr\u00e9e en r\u00e9sultat de la p\u00e9riode, sym\u00e9triquement \u00e0 la variation de l\u2019\u00e9l\u00e9ment couvert. Ces deux r\u00e9\u00e9valuations se compensent au sein des m\u00eames rubriques du compte de r\u00e9sultat, au montant pr\u00e8s de la \u00ab part inefficace \u00bb de la couverture.

\n		\n

Une couverture de flux de tr\u00e9sorerie permet de couvrir les variations de valeur des flux futurs de tr\u00e9sorerie attach\u00e9e \u00e0 des actifs ou passifs existants ou \u00e0 une transaction pr\u00e9vue hautement probable.

\n

La variation de juste valeur de l\u2019instrument financier d\u00e9riv\u00e9 est comptabilis\u00e9e en capitaux propres pour la \u00ab part efficace \u00bb de la couverture et en r\u00e9sultat de la p\u00e9riode pour la \u00ab part inefficace \u00bb.

\n

Les montants accumul\u00e9s dans les capitaux propres sont repris en r\u00e9sultat sur la p\u00e9riode pendant laquelle l\u2019\u00e9l\u00e9ment couvert affecte le r\u00e9sultat.

\n
\n

Dans le cadre de relations de couverture de flux de tr\u00e9sorerie, de la cession ou de l\u2019\u00e9ch\u00e9ance d\u2019un instrument de couverture, ou d\u00e8s lors qu\u2019un instrument de couverture ne remplit plus les crit\u00e8res requis pour b\u00e9n\u00e9ficier de la comptabilit\u00e9 de couverture, le montant accumul\u00e9 dans les capitaux propres \u00e0 cette date demeure dans les capitaux propres jusqu\u2019\u00e0 la date \u00e0 laquelle la transaction pr\u00e9vue est finalement comptabilis\u00e9e en r\u00e9sultat.

\n

Lorsqu\u2019il s\u2019av\u00e8re qu\u2019une transaction pr\u00e9vue ne se produira pas, le montant des gains et pertes accumul\u00e9s dans les capitaux propres est imm\u00e9diatement comptabilis\u00e9 en r\u00e9sultat.

\n

Autres instruments d\u00e9riv\u00e9s

\n

Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

\n
Instruments financiers d\u00e9riv\u00e9s\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Qualification IFRS

\n		\n

2024

\n		\n

2023

\n
\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n
\n

Instruments financiers Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

0

\n		\n

450

\n		\n

-

\n		\n

8

\n		\n

676

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

374

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

(29)

\n		\n

358

\n		\n

-

\n		\n

(5)

\n		\n

165

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

(69)

\n		\n

1 950

\n		\n

-

\n		\n

(120)

\n		\n

1 950

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

(8)

\n		\n

-

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments autres d\u00e9riv\u00e9s

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers nets

\n		\n

\n		\n

(106)

\n		\n

2 758

\n		\n

583

\n		\n

(115)

\n		\n

2 791

\n		\n

374

\n
\n

\"image\"

\n

L\u2019\u00e9valuation des d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 a \u00e9t\u00e9 effectu\u00e9e en prenant en compte l\u2019ajustement de valeur au titre du risque de cr\u00e9dit des contreparties, et du risque de cr\u00e9dit propre (CVA/DVA) conform\u00e9ment \u00e0 IFRS 13.

\n

Les CVA/DVA, calcul\u00e9s pour une contrepartie donn\u00e9e et pour Edenred, r\u00e9sultent du produit : (i) de la valeur de march\u00e9 des instruments d\u00e9riv\u00e9s, (ii) de la probabilit\u00e9 de d\u00e9faut et (iii) de la perte en cas de d\u00e9faut. Au 31 d\u00e9cembre 2024, les ajustements au titre du risque de cr\u00e9dit sont non significatifs.

\n

R\u00e9serves de juste valeur des instruments financiers

\n

Les r\u00e9serves de juste valeur des instruments financiers \u00e9voluent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Nouvelles op\u00e9rations

\n		\n

Variation de juste valeur

\n		\n

Recyclage r\u00e9sultat

\n		\n

Autres

\n		\n

2024

\n
\n

Instruments de couverture de flux de tr\u00e9sorerie (apr\u00e8s imp\u00f4ts)

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n

Titres \u00e0 la juste valeur

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296348_add_hierarchy": { "value": "

6.6Instruments financiers et gestion des risques de march\u00e9

\n

\"image\"

\n

Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

\n

En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

\n

La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

\n

\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

\n

\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

\n

Instruments financiers qualifi\u00e9s de couverture

\n

Lorsque les instruments financiers d\u00e9riv\u00e9s sont qualifi\u00e9s d\u2019instruments de couverture, leur traitement varie selon qu\u2019ils sont qualifi\u00e9s :

\n

\u2022de couverture de juste valeur d\u2019un actif ou d\u2019un passif ou d\u2019un engagement ferme non comptabilis\u00e9 ; ou

\n

\u2022de couverture de flux de tr\u00e9sorerie.

\n
\n\n\n\n\n\n\n\n\n
\n

Couverture de juste valeur

\n		\n

Couverture de flux de tr\u00e9sorerie

\n
\n

Une couverture de juste valeur permet de couvrir l\u2019exposition au risque de variation de juste valeur d\u2019un passif financier ou d\u2019un engagement ferme non comptabilis\u00e9.

\n

La variation de juste valeur de l\u2019instrument de couverture est enregistr\u00e9e en r\u00e9sultat de la p\u00e9riode, sym\u00e9triquement \u00e0 la variation de l\u2019\u00e9l\u00e9ment couvert. Ces deux r\u00e9\u00e9valuations se compensent au sein des m\u00eames rubriques du compte de r\u00e9sultat, au montant pr\u00e8s de la \u00ab part inefficace \u00bb de la couverture.

\n		\n

Une couverture de flux de tr\u00e9sorerie permet de couvrir les variations de valeur des flux futurs de tr\u00e9sorerie attach\u00e9e \u00e0 des actifs ou passifs existants ou \u00e0 une transaction pr\u00e9vue hautement probable.

\n

La variation de juste valeur de l\u2019instrument financier d\u00e9riv\u00e9 est comptabilis\u00e9e en capitaux propres pour la \u00ab part efficace \u00bb de la couverture et en r\u00e9sultat de la p\u00e9riode pour la \u00ab part inefficace \u00bb.

\n

Les montants accumul\u00e9s dans les capitaux propres sont repris en r\u00e9sultat sur la p\u00e9riode pendant laquelle l\u2019\u00e9l\u00e9ment couvert affecte le r\u00e9sultat.

\n
\n

Dans le cadre de relations de couverture de flux de tr\u00e9sorerie, de la cession ou de l\u2019\u00e9ch\u00e9ance d\u2019un instrument de couverture, ou d\u00e8s lors qu\u2019un instrument de couverture ne remplit plus les crit\u00e8res requis pour b\u00e9n\u00e9ficier de la comptabilit\u00e9 de couverture, le montant accumul\u00e9 dans les capitaux propres \u00e0 cette date demeure dans les capitaux propres jusqu\u2019\u00e0 la date \u00e0 laquelle la transaction pr\u00e9vue est finalement comptabilis\u00e9e en r\u00e9sultat.

\n

Lorsqu\u2019il s\u2019av\u00e8re qu\u2019une transaction pr\u00e9vue ne se produira pas, le montant des gains et pertes accumul\u00e9s dans les capitaux propres est imm\u00e9diatement comptabilis\u00e9 en r\u00e9sultat.

\n

Autres instruments d\u00e9riv\u00e9s

\n

Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296347": { "value": "

6.6Instruments financiers et gestion des risques de march\u00e9

\n

\"image\"

\n

Le Groupe utilise des instruments financiers d\u00e9riv\u00e9s afin de couvrir son exposition aux risques auxquels il est confront\u00e9 dans le cadre de ses activit\u00e9s. Les risques couverts sont ceux li\u00e9s aux fluctuations des taux de change, des taux d\u2019int\u00e9r\u00eat ainsi que des prix du carburant.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296350": { "value": "

En application de la norme IFRS 9, les instruments financiers d\u00e9riv\u00e9s sont comptabilis\u00e9s \u00e0 leur co\u00fbt d\u2019acquisition, puis r\u00e9\u00e9valu\u00e9s \u00e0 leur juste valeur \u00e0 chaque cl\u00f4ture. L\u2019intention d\u2019utilisation de l\u2019instrument d\u00e9riv\u00e9 d\u00e9termine sa classification IFRS et a fortiori la comptabilisation des variations de juste valeur.

\n

La plupart des d\u00e9riv\u00e9s de taux et de change utilis\u00e9s par Edenred remplissent les crit\u00e8res permettant de les traiter comme des instruments de couverture. La comptabilit\u00e9 de couverture est applicable si et seulement si les conditions pr\u00e9vues par la norme IAS 39 sont remplies, \u00e0 savoir :

\n

\u2022la relation de couverture doit \u00eatre clairement d\u00e9sign\u00e9e et document\u00e9e \u00e0 la date de la mise en place de l\u2019instrument de couverture ;

\n

\u2022\u00ab l\u2019efficacit\u00e9 \u00bb de la relation de couverture doit \u00eatre d\u00e9montr\u00e9e d\u00e8s son origine et \u00e0 chaque arr\u00eat\u00e9 de fa\u00e7on prospective et r\u00e9trospective.

Autres instruments d\u00e9riv\u00e9s\n

Les instruments d\u00e9riv\u00e9s qui ne sont pas qualifi\u00e9s d\u2019instruments de couverture sont class\u00e9s dans la cat\u00e9gorie \u00ab Juste valeur par r\u00e9sultat \u00bb. Leurs variations de juste valeur sont comptabilis\u00e9es en r\u00e9sultat financier.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296351": { "value": "Risques de taux : analyse taux fixe/taux variable\n

Impact des couvertures

\n

Avant couverture

\n

Les dettes financi\u00e8res avant op\u00e9rations de couverture se d\u00e9composent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

Dette \u00e0 taux fixe (1)

\n		\n

4 309

\n		\n

2,3%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

Dette \u00e0 taux variable

\n		\n

5

\n		\n

15,6%

\n		\n

0%

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

2,4%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n

(1)Les taux mentionn\u00e9s pour la dette \u00e0 taux fixe correspondent aux taux contractuels (soit 1,375%, 1,875% et 3,625%) appliqu\u00e9s au nombre de jours exact de l\u2019ann\u00e9e divis\u00e9 par 360.

\n
\n

Apr\u00e8s couverture

\n

Apr\u00e8s op\u00e9rations de couverture de taux, les dettes financi\u00e8res se r\u00e9partissent de la mani\u00e8re suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

Dette \u00e0 taux fixe (1)

\n		\n

2 839

\n		\n

3,1%

\n		\n

66%

\n		\n

2 634

\n		\n

2,4%

\n		\n

65%

\n
\n

Dette \u00e0 taux variable

\n		\n

1 475

\n		\n

4,1%

\n		\n

34%

\n		\n

1 422

\n		\n

5,2%

\n		\n

35%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

3,4%

\n		\n

100%

\n		\n

4 056

\n		\n

3,4%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n

(1)La dette \u00e0 taux fixe apr\u00e8s couverture comprend 450 millions d\u2019euros de dette \u00e0 taux variable cap\u00e9e \u00e0 3% sur l\u2019Euribor 3 mois.

\n
\n

Couverture du risque de taux d\u2019int\u00e9r\u00eat

\n

Le risque de taux d\u2019int\u00e9r\u00eat est couvert par des swaps de taux receveurs du taux fixe et payeurs du taux variable qui permettent de variabiliser la dette \u00e0 taux fixe, ainsi que par des swaps de taux receveurs du taux fixe et payeurs du taux variable qui permettent de fixer les placements \u00e0 taux variables :

\n

\u2022swaps en couverture de la dette en Euro : notionnel de 1 950 millions d\u2019euros pour une dette sous-jacente de 2 100 millions d\u2019euros et une juste valeur de (69) millions d\u2019euros repr\u00e9sentant un passif financier ;

\n

\u2022achat d\u2019options de taux (CAP) en couverture de la dette en Euro swapp\u00e9e : notionnel de 450 millions d\u2019euros pour une dette swapp\u00e9e sous-jacente de 1 950 millions d\u2019euros et une juste valeur de 0 million d\u2019euros repr\u00e9sentant un actif financier ;

\n

\u2022swaps en couverture de placements en BRL : notionnel de 266 millions d\u2019euros \u00e9quivalent de 1 710 millions de reals br\u00e9siliens et une juste valeur de (26) millions d\u2019euros repr\u00e9sentant un passif financier ;

\n

\u2022swaps en couverture de placements en MXN : notionnel de 92 millions d\u2019euros \u00e9quivalent de 2 000 millions de pesos mexicains et une juste valeur de (3) millions d\u2019euros repr\u00e9sentant un passif financier.

\n

Selon la norme IFRS 9, les swaps adoss\u00e9s \u00e0 la dette sont document\u00e9s dans le cadre de relations de couverture de juste valeur, les achats d\u2019options de taux sont document\u00e9s en couverture de flux de tr\u00e9sorerie ainsi que les swaps adoss\u00e9s aux placements. Les impacts en compte de r\u00e9sultat sont non significatifs dans la mesure o\u00f9 le ratio d\u2019efficacit\u00e9 est proche de 100%.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Montant notionnel

\n		\n

Juste valeur

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

BRL : swaps receveurs de taux fixe (1)

\n		\n

266

\n		\n

(26)

\n		\n

-

\n		\n

31

\n		\n

-

\n		\n

60

\n		\n

66

\n		\n

109

\n
\n

EUR : achat d\u2019options de taux (Cap) (2)

\n		\n

450

\n		\n

-

\n		\n

450

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

EUR : swaps payeurs de taux variable

\n		\n

1 950

\n		\n

(69)

\n		\n

500

\n		\n

500

\n		\n

500

\n		\n

-

\n		\n

450

\n		\n

-

\n
\n

MXN : swaps receveurs de taux fixe (3)

\n		\n

92

\n		\n

(3)

\n		\n

-

\n		\n

46

\n		\n

23

\n		\n

-

\n		\n

23

\n		\n

-

\n
\n

Total

\n		\n

2 758

\n		\n

(98)

\n		\n

950

\n		\n

577

\n		\n

523

\n		\n

60

\n		\n

539

\n		\n

109

\n
\n

(1)1 710 millions de BRL \u00e9quivalent de 266 millions d\u2019euros en couverture de placements des entit\u00e9s Ticket Servi\u00e7os SA.

\n

(2)450 millions d\u2019euros d\u2019options CAP en couverture de dette variabilis\u00e9e.

\n

(3)2 000 millions de MXN \u00e9quivalent de 92 millions d\u2019euros en couverture de placements de l\u2019entit\u00e9 Edenred Mexico.

\n
\n

Sensibilit\u00e9 au risque de taux

\n

Edenred est soumis au risque de variation des taux d\u2019int\u00e9r\u00eat sur son r\u00e9sultat compte tenu :

\n

\"image\"

\n

\u2022des flux d\u2019int\u00e9r\u00eats relatifs \u00e0 l\u2019endettement brut \u00e0 taux variable, apr\u00e8s effet des couvertures ;

\n

\u2022des instruments d\u00e9riv\u00e9s qualifi\u00e9s de couverture de flux de tr\u00e9sorerie pour la partie inefficace des relations de couverture.

\n

L\u2019analyse pr\u00e9sent\u00e9e ci-dessous est effectu\u00e9e en retenant l\u2019hypoth\u00e8se que la dette financi\u00e8re brute et les notionnels d\u2019instruments d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 restent identiques sur une ann\u00e9e.

\n

Une variation de 100 points de base des taux d\u2019int\u00e9r\u00eat (principalement Euribor 3 mois) \u00e0 la cl\u00f4ture aurait pour effet une hausse ou une baisse des capitaux propres et du r\u00e9sultat (avant imp\u00f4t) \u00e0 hauteur des montants indiqu\u00e9s dans le tableau ci-dessous :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9sultat

\n		\n

Capitaux propres

\n
\n

Baisse des taux de 100 bp

\n		\n

Hausse des taux de 100 bp

\n		\n

Baisse des taux de 100 bp

\n		\n

Hausse des taux de 100 bp

\n
\n

Dette \u00e0 taux variable apr\u00e8s couverture

\n		\n

12

\n		\n

(12)

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s de couverture de flux de tr\u00e9sorerie

\n		\n

-

\n		\n

3

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

12

\n		\n

(9)

\n		\n

-

\n		\n

-

\n
\n

Risques de change : analyse par devise

\n

Impact des couvertures

\n

Avant couverture

\n

Les dettes financi\u00e8res hors op\u00e9rations de couverture se d\u00e9composent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

EUR

\n		\n

4 309

\n		\n

2,3%

\n		\n

100%

\n		\n

4 048

\n		\n

1,9%

\n		\n

100%

\n
\n

Autres devises

\n		\n

5

\n		\n

15,6%

\n		\n

0%

\n		\n

8

\n		\n

6,2%

\n		\n

0%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

2,4%

\n		\n

100%

\n		\n

4 056

\n		\n

1,9%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n
\n

Apr\u00e8s couverture

\n

Apr\u00e8s op\u00e9rations de couverture de change, les dettes financi\u00e8res se r\u00e9partissent de la mani\u00e8re suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n		\n

Montant

\n		\n

Taux d\u2019int\u00e9r\u00eat

\n		\n

Poids

\n
\n

EUR

\n		\n

3 728

\n		\n

3,1%

\n		\n

86%

\n		\n

3 676

\n		\n

3,2%

\n		\n

91%

\n
\n

Autres devises

\n		\n

586

\n		\n

5,2%

\n		\n

14%

\n		\n

380

\n		\n

5,5%

\n		\n

9%

\n
\n

Dettes financi\u00e8res *

\n		\n

4 314

\n		\n

3,4%

\n		\n

100%

\n		\n

4 056

\n		\n

3,4%

\n		\n

100%

\n
\n

*Hors banques cr\u00e9ditrices.

\n
\n

Couverture du risque de change

\n

\"image\"

\n

Pour chaque devise, la \u00ab valeur nominale \u00bb repr\u00e9sente le montant vendu ou achet\u00e9 \u00e0 terme dans cette devise. La juste valeur est la diff\u00e9rence entre le montant contre-valoris\u00e9 au cours \u00e0 terme en date de cl\u00f4ture (diff\u00e9rent du cours \u00e0 terme contractuel) et le cours spot \u00e0 la date de mise en place de la couverture.

\n

Toutes les op\u00e9rations de change effectu\u00e9es par le Groupe et list\u00e9es ci-dessous sont des op\u00e9rations de couverture. Elles sont principalement adoss\u00e9es \u00e0 des pr\u00eats ou emprunts intra-groupe en devises et sont document\u00e9es au plan comptable dans des relations de couvertures de juste valeur.

\n

La couverture du risque de change se d\u00e9taille comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

MXN

\n		\n

2

\n		\n

0

\n		\n

2

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Achats \u00e0 terme et swaps de change

\n		\n

2

\n		\n

0

\n		\n

2

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

GBP

\n		\n

523

\n		\n

(4)

\n		\n

523

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

AED

\n		\n

27

\n		\n

(2)

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

USD

\n		\n

31

\n		\n

(2)

\n		\n

31

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Ventes \u00e0 terme et swaps de change

\n		\n

581

\n		\n

(8)

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

583

\n		\n

(8)

\n		\n

583

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Sensibilit\u00e9 au cours de change

\n

Une variation de +10% du taux de change des principales devises aurait les effets suivants sur le r\u00e9sultat d\u2019exploitation avant autres charges et produits du Groupe : Br\u00e9sil (BRL) (22) millions d\u2019euros, Royaume-Uni (GBP) (7) millions d\u2019euros et Mexique (MXN) (6) millions d\u2019euros.

\n

Une variation de (10)% du taux de change des principales devises aurait les effets suivants sur le r\u00e9sultat d\u2019exploitation avant autres charges et produits du Groupe : Br\u00e9sil (BRL) +22 millions d\u2019euros, Royaume-Uni (GBP) +7 millions d\u2019euros et Mexique (MXN) +6 millions d\u2019euros.

\n
Risques sur mati\u00e8res premi\u00e8res\n

Au 31 d\u00e9cembre 2024, le Groupe n\u2019a aucune couverture sur mati\u00e8res premi\u00e8res.

", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296352": { "value": "Risques de liquidit\u00e9\n

Les tableaux ci-dessous pr\u00e9sentent l\u2019\u00e9ch\u00e9ancier des paiements li\u00e9s aux dettes financi\u00e8res, int\u00e9r\u00eats inclus.

\n

\"image\"

\n

Les calculs de flux futurs de tr\u00e9sorerie sur int\u00e9r\u00eats sont \u00e9tablis sur la base des conditions de march\u00e9 de taux \u00e0 la date du 31 d\u00e9cembre 2024. Les taux variables sont estim\u00e9s avec la courbe des taux anticip\u00e9s et les taux fixes sont connus d\u2019avance. Les flux futurs de remboursement de dette sont effectu\u00e9s sans renouvellement des dettes arrivant \u00e0 \u00e9ch\u00e9ance.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024
Valeur au bilan

\n		\n

Total des flux contractuels

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029

\n		\n

2030 et au-del\u00e0

\n
\n

Obligations convertibles

\n		\n

391

\n		\n

391

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

391

\n		\n

-

\n		\n

-

\n
\n

Emprunts obligataires

\n		\n

3 713

\n		\n

3 713

\n		\n

497

\n		\n

982

\n		\n

489

\n		\n

-

\n		\n

557

\n		\n

1 188

\n
\n

Neu CP

\n		\n

205

\n		\n

205

\n		\n

205

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Emprunts bancaires

\n		\n

5

\n		\n

5

\n		\n

2

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res

\n		\n

4 413

\n		\n

4 413

\n		\n

803

\n		\n

985

\n		\n

489

\n		\n

391

\n		\n

557

\n		\n

1 188

\n
\n

Autres passifs financiers

\n		\n

424

\n		\n

424

\n		\n

110

\n		\n

129

\n		\n

42

\n		\n

56

\n		\n

61

\n		\n

26

\n
\n

Int\u00e9r\u00eats futurs

\n		\n

-

\n		\n

415

\n		\n

93

\n		\n

82

\n		\n

56

\n		\n

53

\n		\n

47

\n		\n

84

\n
\n

Autres passifs financiers

\n		\n

424

\n		\n

839

\n		\n

203

\n		\n

211

\n		\n

98

\n		\n

109

\n		\n

108

\n		\n

110

\n
\n

Dettes et autres passifs financiers

\n		\n

4 837

\n		\n

5 252

\n		\n

1 006

\n		\n

1 196

\n		\n

587

\n		\n

500

\n		\n

665

\n		\n

1 298

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023
Valeur au bilan

\n		\n

Total des flux contractuels

\n		\n

2024

\n		\n

2025

\n		\n

2026

\n		\n

2027

\n		\n

2028

\n		\n

2029 et au-del\u00e0

\n
\n

Obligations convertibles

\n		\n

889

\n		\n

889

\n		\n

500

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

389

\n		\n

-

\n
\n

Emprunts obligataires

\n		\n

3 157

\n		\n

3 157

\n		\n

-

\n		\n

476

\n		\n

973

\n		\n

470

\n		\n

-

\n		\n

1 238

\n
\n

Neu CP

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Emprunts bancaires

\n		\n

10

\n		\n

10

\n		\n

9

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

27

\n		\n

27

\n		\n

27

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Dettes financi\u00e8res

\n		\n

4 083

\n		\n

4 083

\n		\n

536

\n		\n

476

\n		\n

974

\n		\n

470

\n		\n

389

\n		\n

1 238

\n
\n

Autres passifs financiers

\n		\n

387

\n		\n

387

\n		\n

69

\n		\n

88

\n		\n

77

\n		\n

46

\n		\n

11

\n		\n

96

\n
\n

Int\u00e9r\u00eats futurs

\n		\n

-

\n		\n

356

\n		\n

79

\n		\n

74

\n		\n

64

\n		\n

38

\n		\n

35

\n		\n

66

\n
\n

Autres passifs financiers

\n		\n

387

\n		\n

743

\n		\n

148

\n		\n

162

\n		\n

141

\n		\n

84

\n		\n

46

\n		\n

162

\n
\n

Dettes et autres passifs financiers

\n		\n

4 470

\n		\n

4 826

\n		\n

684

\n		\n

638

\n		\n

1 115

\n		\n

554

\n		\n

435

\n		\n

1 400

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296353": { "value": "Risques de cr\u00e9dit et contrepartie\n

Le Groupe est principalement expos\u00e9 \u00e0 un risque de cr\u00e9dit en cas de d\u00e9faillance de ses clients, et \u00e0 un risque de contrepartie dans le cadre du placement de sa tr\u00e9sorerie et de la souscription \u00e0 des produits d\u00e9riv\u00e9s.

\n

Le risque de cr\u00e9dit li\u00e9 aux cr\u00e9ances clients est limit\u00e9 par la grande diversit\u00e9 du portefeuille, qui comprend plusieurs centaines de milliers d\u2019entreprises de toutes tailles : PME, \u00ab middle market \u00bb, grands comptes, collectivit\u00e9s locales, etc. Cette diversit\u00e9 permet d\u2019\u00e9viter une concentration excessive du risque sur un nombre restreint de contreparties. En ce sens, selon les g\u00e9ographies, les activit\u00e9s et les typologies de clients, les taux de pertes attendus varient entre 1% et 5%. En compl\u00e9ment, pour r\u00e9duire son exposition au risque de cr\u00e9dit dans les activit\u00e9s ne reposant pas sur un mod\u00e8le pr\u00e9pay\u00e9, les entit\u00e9s op\u00e9rationnelles veillent \u00e0 obtenir des garanties satisfaisantes de la part de leurs clients avant d\u2019engager un partenariat. Ainsi, le risque r\u00e9siduel est jug\u00e9 non significatif pour le Groupe.

\n

Par ailleurs, dans le cadre du placement de sa tr\u00e9sorerie, le Groupe cherche \u00e0 diversifier ses contreparties, et privil\u00e9gie des \u00e9tablissements financiers avec une notation de cat\u00e9gorie Investment Grade (repr\u00e9sentant ainsi environ 80% des encours de placement). La part r\u00e9siduelle des avoirs plac\u00e9s dans des \u00e9tablissements Non-Investment Grade correspond notamment \u00e0 des encours dans des banques br\u00e9siliennes avec le niveau de qualit\u00e9 de cr\u00e9dit maximum existant au sein du pays.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296355_add_hierarchy": { "value": "Instruments financiers & valorisation des actifs et passifs financiers \u00e0 la juste valeur\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 13 \u00ab \u00c9valuation de la juste valeur \u00bb, les actifs \u00e9valu\u00e9s \u00e0 la juste valeur sont class\u00e9s selon une hi\u00e9rarchie \u00e0 trois niveaux. Le classement des actifs d\u00e9pend ainsi des donn\u00e9es utilis\u00e9es pour r\u00e9aliser l\u2019\u00e9valuation :

\n

\u2022niveau 1 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des prix cot\u00e9s sur des march\u00e9s actifs pour des actifs et des passifs identiques, sans aucun ajustement ;

\n

\u2022niveau 2 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es observables, soit directement (\u00e0 savoir des prix), soit indirectement (\u00e0 savoir des donn\u00e9es d\u00e9riv\u00e9es de prix) mais autres que des prix cot\u00e9s vis\u00e9s au niveau 1 ;

\n

\u2022niveau 3 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es relatives \u00e0 l\u2019actif ou au passif qui ne sont pas bas\u00e9es sur des donn\u00e9es observables de march\u00e9.

\n

\"image\"

\n

Les instruments financiers class\u00e9s en niveau 3 correspondent \u00e0 des participations non cot\u00e9es ou des investissements dans des fonds de private equity. Leur juste valeur est calcul\u00e9e \u00e0 partir de donn\u00e9es non observables telles que des informations sur les lev\u00e9es de fonds r\u00e9centes ou des m\u00e9thodes de multiples se fondant sur des donn\u00e9es comptables non disponibles publiquement.

\n

Valeur de march\u00e9 des instruments financiers

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Juste valeur

\n		\n

Valeur au bilan 2024

\n		\n

Co\u00fbt amorti

\n		\n

Juste valeur par r\u00e9sultat

\n		\n

Juste valeur par r\u00e9sultat global

\n		\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s en couverture (1)

\n		\n

Niveau 1

\n		\n

Niveau 2

\n		\n

Niveau 3

\n
\n

Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Actifs financiers non courants

\n		\n

116

\n		\n

116

\n		\n

35

\n		\n

81

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

81

\n
\n

Fonds r\u00e9serv\u00e9s

\n		\n

1 901

\n		\n

1 866

\n		\n

1 631

\n		\n

-

\n		\n

235

\n		\n

-

\n		\n

-

\n		\n

235

\n		\n

-

\n
\n

Autres actifs financiers courants

\n		\n

17

\n		\n

17

\n		\n

17

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres placements de tr\u00e9sorerie

\n		\n

1 434

\n		\n

1 375

\n		\n

1 375

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Tr\u00e9sorerie & \u00e9quivalents de tr\u00e9sorerie

\n		\n

1 639

\n		\n

1 639

\n		\n

1 582

\n		\n

57

\n		\n

-

\n		\n

-

\n		\n

57

\n		\n

-

\n		\n

-

\n
\n

Total actif

\n		\n

5 107

\n		\n

5 013

\n		\n

4 640

\n		\n

138

\n		\n

235

\n		\n

-

\n		\n

57

\n		\n

235

\n		\n

81

\n
\n

Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

3 627

\n		\n

3 610

\n		\n

3 677

\n		\n

-

\n		\n

-

\n		\n

(67)

\n		\n

-

\n		\n

(67)

\n		\n

-

\n
\n

Autres passifs financiers non courants

\n		\n

314

\n		\n

314

\n		\n

219

\n		\n

-

\n		\n

-

\n		\n

95

\n		\n

-

\n		\n

95

\n		\n

-

\n
\n

Dettes financi\u00e8res courantes

\n		\n

705

\n		\n

704

\n		\n

706

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Autres passifs financiers courants

\n		\n

110

\n		\n

110

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

11

\n		\n

-

\n		\n

11

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total passif

\n		\n

4 855

\n		\n

4 837

\n		\n

4 800

\n		\n

-

\n		\n

-

\n		\n

37

\n		\n

-

\n		\n

37

\n		\n

-

\n
\n

(1)Et r\u00e9\u00e9valuation des \u00e9l\u00e9ments couverts.

\n
\n

Instruments financiers d\u00e9riv\u00e9s

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Qualification IFRS

\n		\n

2024

\n		\n

2023

\n
\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n
\n

Instruments financiers Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

0

\n		\n

450

\n		\n

-

\n		\n

8

\n		\n

676

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

374

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

(29)

\n		\n

358

\n		\n

-

\n		\n

(5)

\n		\n

165

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

(69)

\n		\n

1 950

\n		\n

-

\n		\n

(120)

\n		\n

1 950

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

(8)

\n		\n

-

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments autres d\u00e9riv\u00e9s

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers nets

\n		\n

\n		\n

(106)

\n		\n

2 758

\n		\n

583

\n		\n

(115)

\n		\n

2 791

\n		\n

374

\n
\n

\"image\"

\n

L\u2019\u00e9valuation des d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 a \u00e9t\u00e9 effectu\u00e9e en prenant en compte l\u2019ajustement de valeur au titre du risque de cr\u00e9dit des contreparties, et du risque de cr\u00e9dit propre (CVA/DVA) conform\u00e9ment \u00e0 IFRS 13.

\n

Les CVA/DVA, calcul\u00e9s pour une contrepartie donn\u00e9e et pour Edenred, r\u00e9sultent du produit : (i) de la valeur de march\u00e9 des instruments d\u00e9riv\u00e9s, (ii) de la probabilit\u00e9 de d\u00e9faut et (iii) de la perte en cas de d\u00e9faut. Au 31 d\u00e9cembre 2024, les ajustements au titre du risque de cr\u00e9dit sont non significatifs.

\n

R\u00e9serves de juste valeur des instruments financiers

\n

Les r\u00e9serves de juste valeur des instruments financiers \u00e9voluent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Nouvelles op\u00e9rations

\n		\n

Variation de juste valeur

\n		\n

Recyclage r\u00e9sultat

\n		\n

Autres

\n		\n

2024

\n
\n

Instruments de couverture de flux de tr\u00e9sorerie (apr\u00e8s imp\u00f4ts)

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n

Titres \u00e0 la juste valeur

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n
Juste valeur du plan d\u2019actions sous conditions de performance\n

\"image\"

\n

La juste valeur correspond \u00e0 la valeur de l\u2019action au jour de l\u2019attribution sous d\u00e9duction de l\u2019hypoth\u00e8se de distribution de dividendes pendant la p\u00e9riode d\u2019acquisition.

\n

Les justes valeurs de ces r\u00e9mun\u00e9rations sont comptabilis\u00e9es de fa\u00e7on lin\u00e9aire sur la p\u00e9riode d\u2019acquisition des droits, en charge de personnel avec pour contrepartie les capitaux propres.

\n

La juste valeur du plan 20 s\u2019\u00e9l\u00e8ve \u00e0 41,67 euros par rapport \u00e0 un cours de l\u2019action de 45,66 euros, le 28 f\u00e9vrier 2024, date de l\u2019octroi.

\n

La charge totale comptabilis\u00e9e au titre du plan 2024 s\u2019\u00e9l\u00e8ve \u00e0 9 millions d\u2019euros au 31 d\u00e9cembre 2024.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

2021

\n		\n

2022

\n		\n

2023

\n		\n

2024

\n
\n

Plan 14

\n		\n

Plan 15

\n		\n

Plan 16

\n		\n

Plan 17

\n		\n

Plan 18

\n		\n

Plan 19

\n		\n

Plan 20

\n
\n

Juste valeur de la r\u00e9mun\u00e9ration pour les r\u00e9sidents

\n		\n

40,31

\n		\n

43,94

\n		\n

36,68

\n		\n

43,92

\n		\n

52,20

\n		\n

57,20

\n		\n

41,67

\n
\n

Juste valeur de la r\u00e9mun\u00e9ration pour les non-r\u00e9sidents

\n		\n

40,31

\n		\n

43,94

\n		\n

36,68

\n		\n

43,92

\n		\n

52,20

\n		\n

57,20

\n		\n

41,67

\n
\n

Charge comptabilis\u00e9e * en millions d\u2019euros

\n		\n

17

\n		\n

22

\n		\n

27

\n		\n

31

\n
\n

*En contrepartie des capitaux propres sur la dur\u00e9e du plan.

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296354": { "value": "Instruments financiers & valorisation des actifs et passifs financiers \u00e0 la juste valeur\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IFRS 13 \u00ab \u00c9valuation de la juste valeur \u00bb, les actifs \u00e9valu\u00e9s \u00e0 la juste valeur sont class\u00e9s selon une hi\u00e9rarchie \u00e0 trois niveaux. Le classement des actifs d\u00e9pend ainsi des donn\u00e9es utilis\u00e9es pour r\u00e9aliser l\u2019\u00e9valuation :

\n

\u2022niveau 1 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des prix cot\u00e9s sur des march\u00e9s actifs pour des actifs et des passifs identiques, sans aucun ajustement ;

\n

\u2022niveau 2 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es observables, soit directement (\u00e0 savoir des prix), soit indirectement (\u00e0 savoir des donn\u00e9es d\u00e9riv\u00e9es de prix) mais autres que des prix cot\u00e9s vis\u00e9s au niveau 1 ;

\n

\u2022niveau 3 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es relatives \u00e0 l\u2019actif ou au passif qui ne sont pas bas\u00e9es sur des donn\u00e9es observables de march\u00e9.

\n

\"image\"

\n

Les instruments financiers class\u00e9s en niveau 3 correspondent \u00e0 des participations non cot\u00e9es ou des investissements dans des fonds de private equity. Leur juste valeur est calcul\u00e9e \u00e0 partir de donn\u00e9es non observables telles que des informations sur les lev\u00e9es de fonds r\u00e9centes ou des m\u00e9thodes de multiples se fondant sur des donn\u00e9es comptables non disponibles publiquement.

\n

Valeur de march\u00e9 des instruments financiers

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Juste valeur

\n		\n

Valeur au bilan 2024

\n		\n

Co\u00fbt amorti

\n		\n

Juste valeur par r\u00e9sultat

\n		\n

Juste valeur par r\u00e9sultat global

\n		\n

Instruments d\u00e9riv\u00e9s qualifi\u00e9s en couverture (1)

\n		\n

Niveau 1

\n		\n

Niveau 2

\n		\n

Niveau 3

\n
\n

Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Actifs financiers non courants

\n		\n

116

\n		\n

116

\n		\n

35

\n		\n

81

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

81

\n
\n

Fonds r\u00e9serv\u00e9s

\n		\n

1 901

\n		\n

1 866

\n		\n

1 631

\n		\n

-

\n		\n

235

\n		\n

-

\n		\n

-

\n		\n

235

\n		\n

-

\n
\n

Autres actifs financiers courants

\n		\n

17

\n		\n

17

\n		\n

17

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres placements de tr\u00e9sorerie

\n		\n

1 434

\n		\n

1 375

\n		\n

1 375

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Tr\u00e9sorerie & \u00e9quivalents de tr\u00e9sorerie

\n		\n

1 639

\n		\n

1 639

\n		\n

1 582

\n		\n

57

\n		\n

-

\n		\n

-

\n		\n

57

\n		\n

-

\n		\n

-

\n
\n

Total actif

\n		\n

5 107

\n		\n

5 013

\n		\n

4 640

\n		\n

138

\n		\n

235

\n		\n

-

\n		\n

57

\n		\n

235

\n		\n

81

\n
\n

Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Dettes financi\u00e8res non courantes

\n		\n

3 627

\n		\n

3 610

\n		\n

3 677

\n		\n

-

\n		\n

-

\n		\n

(67)

\n		\n

-

\n		\n

(67)

\n		\n

-

\n
\n

Autres passifs financiers non courants

\n		\n

314

\n		\n

314

\n		\n

219

\n		\n

-

\n		\n

-

\n		\n

95

\n		\n

-

\n		\n

95

\n		\n

-

\n
\n

Dettes financi\u00e8res courantes

\n		\n

705

\n		\n

704

\n		\n

706

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Autres passifs financiers courants

\n		\n

110

\n		\n

110

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

11

\n		\n

-

\n		\n

11

\n		\n

-

\n
\n

Banques cr\u00e9ditrices

\n		\n

99

\n		\n

99

\n		\n

99

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total passif

\n		\n

4 855

\n		\n

4 837

\n		\n

4 800

\n		\n

-

\n		\n

-

\n		\n

37

\n		\n

-

\n		\n

37

\n		\n

-

\n
\n

(1)Et r\u00e9\u00e9valuation des \u00e9l\u00e9ments couverts.

\n
\n

Instruments financiers d\u00e9riv\u00e9s

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Qualification IFRS

\n		\n

2024

\n		\n

2023

\n
\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n		\n

Juste valeur

\n		\n

Montant notionnel

\n		\n

Valeur nominale

\n
\n

Instruments financiers Actif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

0

\n		\n

450

\n		\n

-

\n		\n

8

\n		\n

676

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

-

\n		\n

-

\n		\n

2

\n		\n

2

\n		\n

-

\n		\n

374

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers Passif

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Cash Flow Hedge

\n		\n

(29)

\n		\n

358

\n		\n

-

\n		\n

(5)

\n		\n

165

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de taux

\n		\n

Fair Value Hedge

\n		\n

(69)

\n		\n

1 950

\n		\n

-

\n		\n

(120)

\n		\n

1 950

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Fair Value Hedge

\n		\n

(8)

\n		\n

-

\n		\n

581

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments d\u00e9riv\u00e9s de change

\n		\n

Trading

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments autres d\u00e9riv\u00e9s

\n		\n

Cash-Flow Hedge

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Instruments financiers nets

\n		\n

\n		\n

(106)

\n		\n

2 758

\n		\n

583

\n		\n

(115)

\n		\n

2 791

\n		\n

374

\n
\n

\"image\"

\n

L\u2019\u00e9valuation des d\u00e9riv\u00e9s au 31 d\u00e9cembre 2024 a \u00e9t\u00e9 effectu\u00e9e en prenant en compte l\u2019ajustement de valeur au titre du risque de cr\u00e9dit des contreparties, et du risque de cr\u00e9dit propre (CVA/DVA) conform\u00e9ment \u00e0 IFRS 13.

\n

Les CVA/DVA, calcul\u00e9s pour une contrepartie donn\u00e9e et pour Edenred, r\u00e9sultent du produit : (i) de la valeur de march\u00e9 des instruments d\u00e9riv\u00e9s, (ii) de la probabilit\u00e9 de d\u00e9faut et (iii) de la perte en cas de d\u00e9faut. Au 31 d\u00e9cembre 2024, les ajustements au titre du risque de cr\u00e9dit sont non significatifs.

\n

R\u00e9serves de juste valeur des instruments financiers

\n

Les r\u00e9serves de juste valeur des instruments financiers \u00e9voluent comme suit :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Nouvelles op\u00e9rations

\n		\n

Variation de juste valeur

\n		\n

Recyclage r\u00e9sultat

\n		\n

Autres

\n		\n

2024

\n
\n

Instruments de couverture de flux de tr\u00e9sorerie (apr\u00e8s imp\u00f4ts)

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n

Titres \u00e0 la juste valeur

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Total

\n		\n

7

\n		\n

(7)

\n		\n

(13)

\n		\n

-

\n		\n

-

\n		\n

(13)

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296356": { "value": "

Conform\u00e9ment \u00e0 la norme IFRS 13 \u00ab \u00c9valuation de la juste valeur \u00bb, les actifs \u00e9valu\u00e9s \u00e0 la juste valeur sont class\u00e9s selon une hi\u00e9rarchie \u00e0 trois niveaux. Le classement des actifs d\u00e9pend ainsi des donn\u00e9es utilis\u00e9es pour r\u00e9aliser l\u2019\u00e9valuation :

\n

\u2022niveau 1 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des prix cot\u00e9s sur des march\u00e9s actifs pour des actifs et des passifs identiques, sans aucun ajustement ;

\n

\u2022niveau 2 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es observables, soit directement (\u00e0 savoir des prix), soit indirectement (\u00e0 savoir des donn\u00e9es d\u00e9riv\u00e9es de prix) mais autres que des prix cot\u00e9s vis\u00e9s au niveau 1 ;

\n

\u2022niveau 3 : la juste valeur est \u00e9valu\u00e9e par r\u00e9f\u00e9rence \u00e0 des donn\u00e9es relatives \u00e0 l\u2019actif ou au passif qui ne sont pas bas\u00e9es sur des donn\u00e9es observables de march\u00e9.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296357": { "value": "

NOTE 7Imp\u00f4ts sur les b\u00e9n\u00e9fices \u2013 Taux effectif d\u2019imp\u00f4t

\n

7.1Imp\u00f4t sur les b\u00e9n\u00e9fices

\n

\"image\"

\n

L\u2019imp\u00f4t sur les b\u00e9n\u00e9fices correspond au cumul des imp\u00f4ts exigibles et des imp\u00f4ts diff\u00e9r\u00e9s des diff\u00e9rentes soci\u00e9t\u00e9s du Groupe.

\n

Conform\u00e9ment \u00e0 la norme IAS 12 \u00ab Imp\u00f4ts sur le r\u00e9sultat \u00bb, les diff\u00e9rences temporelles entre les valeurs comptables des actifs et des passifs et leurs bases fiscales donnent lieu \u00e0 la constatation d\u2019un imp\u00f4t diff\u00e9r\u00e9 selon la m\u00e9thode du report variable en utilisant les derniers taux d\u2019imposition adopt\u00e9s ou quasi-adopt\u00e9s. Les effets dus aux changements des taux d\u2019imp\u00f4t s\u2019inscrivent en compte de r\u00e9sultat de l\u2019exercice au cours duquel le changement de taux est adopt\u00e9.

\n

\"image\"

\n

Edenred a jug\u00e9 que la CVAE, cotisation sur la valeur ajout\u00e9e des entreprises, assise sur la valeur ajout\u00e9e r\u00e9sultant des comptes sociaux pour les soci\u00e9t\u00e9s fran\u00e7aises, remplissait les caract\u00e9ristiques d\u2019un imp\u00f4t sur le r\u00e9sultat, tel que d\u00e9fini par la norme IAS12. Par cons\u00e9quent, la charge d\u2019imp\u00f4t de la p\u00e9riode inclut \u00e9galement la charge au titre de la CVAE. Le montant de la CVAE au 31 d\u00e9cembre 2024 est de 1 million d\u2019euros, et 1 million d\u2019euros au 31 d\u00e9cembre 2023.

\n

Charge et produit d\u2019imp\u00f4t

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Charge d\u2019imp\u00f4t exigible

\n		\n

(254)

\n		\n

(245)

\n
\n

Retenue \u00e0 la source

\n		\n

(5)

\n		\n

(6)

\n
\n

Provisions pour risques fiscaux

\n		\n

-

\n		\n

-

\n
\n

Sous-total imp\u00f4ts exigibles

\n		\n

(259)

\n		\n

(251)

\n
\n

Imp\u00f4ts diff\u00e9r\u00e9s aff\u00e9rents \u00e0 la naissance ou au reversement de diff\u00e9rences temporelles

\n		\n

5

\n		\n

25

\n
\n

Imp\u00f4ts diff\u00e9r\u00e9s li\u00e9s \u00e0 des changements de taux ou \u00e0 l\u2019assujettissement \u00e0 de nouveaux taux

\n		\n

-

\n		\n

-

\n
\n

Sous-total imp\u00f4ts diff\u00e9r\u00e9s

\n		\n

5

\n		\n

25

\n
\n

Charge d\u2019imp\u00f4t totale

\n		\n

(254)

\n		\n

(226)

\n
\n

Au cours de l\u2019exercice 2024, des transpositions de la r\u00e9forme de la fiscalit\u00e9 internationale \u00e9labor\u00e9e par l\u2019OCDE, dite \u00ab Pilier 2 \u00bb, visant notamment \u00e0 \u00e9tablir un taux d\u2019imposition minimum de 15%, sont entr\u00e9es en application. Le Groupe a identifi\u00e9 les incidences et a organis\u00e9 un processus permettant de se conformer \u00e0 ses obligations. En l\u2019\u00e9tat actuel des r\u00e9glementations des pays dans lesquels le Groupe est implant\u00e9, et sous r\u00e9serve des pr\u00e9cisions r\u00e9glementaires \u00e0 venir, la charge d\u2019imp\u00f4t compl\u00e9mentaire (\u00ab top-up tax \u00bb) estim\u00e9e sur l\u2019ann\u00e9e 2024 est \u00e9valu\u00e9e \u00e0 2 millions d\u2019euros.

\n

Preuve d\u2019imp\u00f4t

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

R\u00e9sultat net de l\u2019ensemble consolid\u00e9

\n		\n

545

\n		\n

308

\n
\n

Imp\u00f4t sur les soci\u00e9t\u00e9s

\n		\n

(254)

\n		\n

(226)

\n
\n

R\u00e9sultat avant imp\u00f4t

\n		\n

799

\n		\n

534

\n
\n

Taux courant d\u2019imp\u00f4t en France

\n		\n

25,83%

\n		\n

25,83%

\n
\n

Charge d\u2019imp\u00f4t th\u00e9orique

\n		\n

(206)

\n		\n

(138)

\n
\n

Diff\u00e9rentiel de taux courant des pays \u00e9trangers

\n		\n

(11)

\n		\n

(7)

\n
\n

Ajustements d\u2019imp\u00f4ts sur exercices ant\u00e9rieurs

\n		\n

(9)

\n		\n

4

\n
\n

Ajustements d\u2019imp\u00f4ts aff\u00e9rents aux variations des taux d\u2019imp\u00f4t

\n		\n

(3)

\n		\n

1

\n
\n

Amendes et p\u00e9nalit\u00e9s *

\n		\n

-

\n		\n

(41)

\n
\n

Variation de la d\u00e9pr\u00e9ciation des imp\u00f4ts diff\u00e9r\u00e9s actifs

\n		\n

(4)

\n		\n

(18)

\n
\n

Autres \u00e9l\u00e9ments **

\n		\n

(21)

\n		\n

(27)

\n
\n

Total des ajustements sur l\u2019imp\u00f4t th\u00e9orique

\n		\n

(48)

\n		\n

(88)

\n
\n

Charge d\u2019imp\u00f4t du Groupe

\n		\n

(254)

\n		\n

(226)

\n
\n

Taux effectif d\u2019imp\u00f4t

\n		\n

31,8%

\n		\n

42,3%

\n
\n

*Le poste \u00ab Amendes et p\u00e9nalit\u00e9s \u00bb comprend notamment l\u2019impact de la non-d\u00e9ductibilit\u00e9 de l\u2019amende ADLC en 2023.

\n

**Les autres \u00e9l\u00e9ments se composent de l\u2019impact des diff\u00e9rences permanentes ainsi que des \u00e9l\u00e9ments impos\u00e9s sur des bases autres que le r\u00e9sultat taxable des entit\u00e9s du Groupe, principalement les retenues \u00e0 la source, la CVAE en France, l\u2019IRAP en Italie et de l\u2019impact Pilier 2.

\n
\n

7.2Imp\u00f4ts diff\u00e9r\u00e9s

\n

\"image\"

\n

Des imp\u00f4ts diff\u00e9r\u00e9s sont comptabilis\u00e9s pour toutes les diff\u00e9rences temporelles sauf si l\u2019imp\u00f4t diff\u00e9r\u00e9 est g\u00e9n\u00e9r\u00e9 par un goodwill non d\u00e9ductible fiscalement ou par la comptabilisation initiale d\u2019un actif ou d\u2019un passif qui n\u2019est pas un regroupement d\u2019entreprises et n\u2019affecte ni le b\u00e9n\u00e9fice comptable ni le b\u00e9n\u00e9fice imposable \u00e0 la date de transaction.

\n

Un passif d\u2019imp\u00f4t diff\u00e9r\u00e9 est comptabilis\u00e9 pour toutes les diff\u00e9rences temporelles imposables li\u00e9es \u00e0 des participations dans les filiales, entreprises sous influence notable ou entreprises conjointes sauf si :

\n

\u2022la date \u00e0 laquelle s\u2019inversera la diff\u00e9rence temporelle peut \u00eatre contr\u00f4l\u00e9e ; et

\n

\u2022s\u2019il est probable qu\u2019elle ne s\u2019inversera pas dans un avenir pr\u00e9visible.

\n

Il n\u2019est constat\u00e9 d\u2019imp\u00f4t diff\u00e9r\u00e9 actif sur les d\u00e9ficits reportables et amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s que dans la mesure o\u00f9 leur r\u00e9cup\u00e9ration sur une dur\u00e9e raisonnable appara\u00eet probable. Les perspectives de r\u00e9cup\u00e9ration des imp\u00f4ts diff\u00e9r\u00e9s actifs sont revues p\u00e9riodiquement par entit\u00e9 fiscale et peuvent, le cas \u00e9ch\u00e9ant, conduire \u00e0 ne plus reconna\u00eetre des imp\u00f4ts diff\u00e9r\u00e9s actifs ant\u00e9rieurement constat\u00e9s. Ces perspectives de r\u00e9cup\u00e9ration sont analys\u00e9es sur la base d\u2019un plan fiscal indiquant le niveau de revenu imposable projet\u00e9. Le revenu imposable pris en compte \u00e0 ce stade est celui obtenu sur une p\u00e9riode de 5 ans. Les hypoth\u00e8ses incluses dans le plan fiscal sont coh\u00e9rentes avec celles incluses dans les budgets et plan \u00e0 moyen terme pr\u00e9par\u00e9s par les entit\u00e9s du Groupe et approuv\u00e9s par la Direction g\u00e9n\u00e9rale.

\n

La charge d\u2019imp\u00f4t diff\u00e9r\u00e9 est constat\u00e9e au compte de r\u00e9sultat sauf si elle concerne des \u00e9l\u00e9ments qui ont \u00e9t\u00e9 comptabilis\u00e9s directement en capitaux propres. Dans ce cas, elle est \u00e9galement comptabilis\u00e9e en capitaux propres. Les ajustements des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus de soci\u00e9t\u00e9s acquises dans le cadre d\u2019un regroupement d\u2019entreprises sont comptabilis\u00e9s en r\u00e9sultat sans ajustement correspondant du goodwill post\u00e9rieurement \u00e0 la p\u00e9riode d\u2019allocation d\u2019un an suivant l\u2019acquisition.

\n

Conform\u00e9ment \u00e0 la norme IAS 12, les imp\u00f4ts diff\u00e9r\u00e9s ne sont pas actualis\u00e9s.

\n

Les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s se compensent et selon des \u00e9ch\u00e9ances identiques si et seulement si :

\n

\u2022Edenred a un droit juridiquement ex\u00e9cutoire de compenser les actifs et passifs d\u2019imp\u00f4ts exigibles ; et

\n

\u2022les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s concernent des imp\u00f4ts sur le r\u00e9sultat pr\u00e9lev\u00e9 par la m\u00eame autorit\u00e9 fiscale.

\n

D\u00e9tail des imp\u00f4ts diff\u00e9r\u00e9s actifs et passifs au bilan

\n

La d\u00e9composition des imp\u00f4ts diff\u00e9r\u00e9s par nature, au 31 d\u00e9cembre 2024, se pr\u00e9sente et varie comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

2023

\n		\n

R\u00e9sultat

\n		\n

Variation de p\u00e9rim\u00e8tre

\n		\n

OCI

\n		\n

Diff\u00e9rence de conversion

\n		\n

Autres

\n		\n

2024

\n
\n

Immobilisations corporelles et incorporelles *

\n		\n

(260)

\n		\n

(15)

\n		\n

(3)

\n		\n

-

\n		\n

4

\n		\n

(1)

\n		\n

(275)

\n
\n

Provision pour retraites

\n		\n

5

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

(1)

\n		\n

(2)

\n		\n

3

\n
\n

Autres provisions

\n		\n

40

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

(6)

\n		\n

4

\n		\n

41

\n
\n

Instruments financiers

\n		\n

(10)

\n		\n

4

\n		\n

-

\n		\n

11

\n		\n

(1)

\n		\n

(2)

\n		\n

2

\n
\n

D\u00e9ficits reportables

\n		\n

78

\n		\n

17

\n		\n

4

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

98

\n
\n

Autres

\n		\n

(54)

\n		\n

(4)

\n		\n

(1)

\n		\n

(1)

\n		\n

-

\n		\n

3

\n		\n

(57)

\n
\n

Total

\n		\n

(201)

\n		\n

5

\n		\n

1

\n		\n

10

\n		\n

(4)

\n		\n

1

\n		\n

(188)

\n
\n

Dont imp\u00f4ts diff\u00e9r\u00e9s actif

\n		\n

55

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

83

\n
\n

Dont imp\u00f4ts diff\u00e9r\u00e9s passif

\n		\n

256

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

271

\n
\n

*Incluant PPA, Goodwill et Impairment.

\n
\n

Le Groupe dispose de d\u00e9ficits fiscaux reportables qui expirent selon l\u2019\u00e9ch\u00e9ancier suivant :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n
\n

2025

\n		\n

42

\n
\n

2026

\n		\n

16

\n
\n

2027

\n		\n

2

\n
\n

2028

\n		\n

12

\n
\n

2028 et suivants

\n		\n

59

\n
\n

Ind\u00e9finiment reportables

\n		\n

469

\n
\n

Total

\n		\n

600

\n
\n

Au 31 d\u00e9cembre 2024, le montant des imp\u00f4ts diff\u00e9r\u00e9s actifs non reconnus au titre des d\u00e9ficits fiscaux s\u2019\u00e9l\u00e8ve \u00e0 53 millions d\u2019euros, dont les \u00c9tats-Unis pour 27 millions d\u2019euros, la Slovaquie pour 11 millions d\u2019euros, Edenred SE pour 7 millions d\u2019euros et la Chine, l\u2019Inde et Singapour pour 6 millions d\u2019euros au total.

\n

Au 31 d\u00e9cembre 2023, le montant des imp\u00f4ts diff\u00e9r\u00e9s actifs non reconnus au titre des d\u00e9ficits fiscaux s\u2019\u00e9levait \u00e0 32 millions d\u2019euros, dont la Slovaquie pour 10 millions d\u2019euros, Edenred SE pour 7 millions d\u2019euros et la Chine, l\u2019Inde et Singapour pour 3 millions d\u2019euros chacun.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296358": { "value": "

7.1Imp\u00f4t sur les b\u00e9n\u00e9fices

\n

\"image\"

\n

L\u2019imp\u00f4t sur les b\u00e9n\u00e9fices correspond au cumul des imp\u00f4ts exigibles et des imp\u00f4ts diff\u00e9r\u00e9s des diff\u00e9rentes soci\u00e9t\u00e9s du Groupe.

\n

Conform\u00e9ment \u00e0 la norme IAS 12 \u00ab Imp\u00f4ts sur le r\u00e9sultat \u00bb, les diff\u00e9rences temporelles entre les valeurs comptables des actifs et des passifs et leurs bases fiscales donnent lieu \u00e0 la constatation d\u2019un imp\u00f4t diff\u00e9r\u00e9 selon la m\u00e9thode du report variable en utilisant les derniers taux d\u2019imposition adopt\u00e9s ou quasi-adopt\u00e9s. Les effets dus aux changements des taux d\u2019imp\u00f4t s\u2019inscrivent en compte de r\u00e9sultat de l\u2019exercice au cours duquel le changement de taux est adopt\u00e9.

\n

7.2Imp\u00f4ts diff\u00e9r\u00e9s

\n

\"image\"

\n

Des imp\u00f4ts diff\u00e9r\u00e9s sont comptabilis\u00e9s pour toutes les diff\u00e9rences temporelles sauf si l\u2019imp\u00f4t diff\u00e9r\u00e9 est g\u00e9n\u00e9r\u00e9 par un goodwill non d\u00e9ductible fiscalement ou par la comptabilisation initiale d\u2019un actif ou d\u2019un passif qui n\u2019est pas un regroupement d\u2019entreprises et n\u2019affecte ni le b\u00e9n\u00e9fice comptable ni le b\u00e9n\u00e9fice imposable \u00e0 la date de transaction.

\n

Un passif d\u2019imp\u00f4t diff\u00e9r\u00e9 est comptabilis\u00e9 pour toutes les diff\u00e9rences temporelles imposables li\u00e9es \u00e0 des participations dans les filiales, entreprises sous influence notable ou entreprises conjointes sauf si :

\n

\u2022la date \u00e0 laquelle s\u2019inversera la diff\u00e9rence temporelle peut \u00eatre contr\u00f4l\u00e9e ; et

\n

\u2022s\u2019il est probable qu\u2019elle ne s\u2019inversera pas dans un avenir pr\u00e9visible.

\n

Il n\u2019est constat\u00e9 d\u2019imp\u00f4t diff\u00e9r\u00e9 actif sur les d\u00e9ficits reportables et amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s que dans la mesure o\u00f9 leur r\u00e9cup\u00e9ration sur une dur\u00e9e raisonnable appara\u00eet probable. Les perspectives de r\u00e9cup\u00e9ration des imp\u00f4ts diff\u00e9r\u00e9s actifs sont revues p\u00e9riodiquement par entit\u00e9 fiscale et peuvent, le cas \u00e9ch\u00e9ant, conduire \u00e0 ne plus reconna\u00eetre des imp\u00f4ts diff\u00e9r\u00e9s actifs ant\u00e9rieurement constat\u00e9s. Ces perspectives de r\u00e9cup\u00e9ration sont analys\u00e9es sur la base d\u2019un plan fiscal indiquant le niveau de revenu imposable projet\u00e9. Le revenu imposable pris en compte \u00e0 ce stade est celui obtenu sur une p\u00e9riode de 5 ans. Les hypoth\u00e8ses incluses dans le plan fiscal sont coh\u00e9rentes avec celles incluses dans les budgets et plan \u00e0 moyen terme pr\u00e9par\u00e9s par les entit\u00e9s du Groupe et approuv\u00e9s par la Direction g\u00e9n\u00e9rale.

\n

La charge d\u2019imp\u00f4t diff\u00e9r\u00e9 est constat\u00e9e au compte de r\u00e9sultat sauf si elle concerne des \u00e9l\u00e9ments qui ont \u00e9t\u00e9 comptabilis\u00e9s directement en capitaux propres. Dans ce cas, elle est \u00e9galement comptabilis\u00e9e en capitaux propres. Les ajustements des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus de soci\u00e9t\u00e9s acquises dans le cadre d\u2019un regroupement d\u2019entreprises sont comptabilis\u00e9s en r\u00e9sultat sans ajustement correspondant du goodwill post\u00e9rieurement \u00e0 la p\u00e9riode d\u2019allocation d\u2019un an suivant l\u2019acquisition.

\n

Conform\u00e9ment \u00e0 la norme IAS 12, les imp\u00f4ts diff\u00e9r\u00e9s ne sont pas actualis\u00e9s.

\n

Les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s se compensent et selon des \u00e9ch\u00e9ances identiques si et seulement si :

\n

\u2022Edenred a un droit juridiquement ex\u00e9cutoire de compenser les actifs et passifs d\u2019imp\u00f4ts exigibles ; et

\n

\u2022les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s concernent des imp\u00f4ts sur le r\u00e9sultat pr\u00e9lev\u00e9 par la m\u00eame autorit\u00e9 fiscale.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296111": { "value": "254000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxExpenseIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296119": { "value": "245000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxExpenseIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296112": { "value": "5000000.0", "decimals": -6, "dimensions": { "concept": "edenred:WithholdingTax", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296120": { "value": "6000000.0", "decimals": -6, "dimensions": { "concept": "edenred:WithholdingTax", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296113": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "edenred:ProvisionsForTaxRisks", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296121": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "edenred:ProvisionsForTaxRisks", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296114": { "value": "259000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296122": { "value": "251000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296115": { "value": "-5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296123": { "value": "-25000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296116": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296124": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296117": { "value": "-5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DeferredTaxExpenseIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296125": { "value": "-25000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DeferredTaxExpenseIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296118": { "value": "254000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296126": { "value": "226000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296153": { "value": "545000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296167": { "value": "308000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296154": { "value": "254000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296168": { "value": "226000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296155": { "value": "799000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296169": { "value": "534000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296156": { "value": "0.2583", "decimals": 4, "dimensions": { "concept": "ifrs-full:ApplicableTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296170": { "value": "0.2583", "decimals": 4, "dimensions": { "concept": "ifrs-full:ApplicableTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_296157": { "value": "206000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxExpenseIncomeAtApplicableTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296171": { "value": "138000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxExpenseIncomeAtApplicableTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296158": { "value": "11000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxEffectOfForeignTaxRates", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296172": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxEffectOfForeignTaxRates", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296159": { "value": "9000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AdjustmentsForCurrentTaxesInRespectOfPriorYears", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296173": { "value": "-4000000.0", "decimals": -6, "dimensions": { "concept": "edenred:AdjustmentsForCurrentTaxesInRespectOfPriorYears", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296160": { "value": "3000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxEffectFromChangeInTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296174": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxEffectFromChangeInTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296161": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296175": { "value": "41000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296162": { "value": "4000000.0", "decimals": -6, "dimensions": { "concept": "edenred:MovementsInImpairmentOfDeferredTaxAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296176": { "value": "18000000.0", "decimals": -6, "dimensions": { "concept": "edenred:MovementsInImpairmentOfDeferredTaxAssets", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296163": { "value": "21000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherTaxItemForReconciliationBetweenAccountingProfitAndTaxExpenseIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296177": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "edenred:OtherTaxItemForReconciliationBetweenAccountingProfitAndTaxExpenseIncome", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296164": { "value": "48000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TotalAdjustmentsToTheoreticalIncomeTaxExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296178": { "value": "88000000.0", "decimals": -6, "dimensions": { "concept": "edenred:TotalAdjustmentsToTheoreticalIncomeTaxExpense", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296165": { "value": "254000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296179": { "value": "226000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact_296166": { "value": "0.318", "decimals": 3, "dimensions": { "concept": "ifrs-full:AverageEffectiveTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296180": { "value": "0.423", "decimals": 3, "dimensions": { "concept": "ifrs-full:AverageEffectiveTaxRate", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_296359": { "value": "

7.2Imp\u00f4ts diff\u00e9r\u00e9s

\n

\"image\"

\n

Des imp\u00f4ts diff\u00e9r\u00e9s sont comptabilis\u00e9s pour toutes les diff\u00e9rences temporelles sauf si l\u2019imp\u00f4t diff\u00e9r\u00e9 est g\u00e9n\u00e9r\u00e9 par un goodwill non d\u00e9ductible fiscalement ou par la comptabilisation initiale d\u2019un actif ou d\u2019un passif qui n\u2019est pas un regroupement d\u2019entreprises et n\u2019affecte ni le b\u00e9n\u00e9fice comptable ni le b\u00e9n\u00e9fice imposable \u00e0 la date de transaction.

\n

Un passif d\u2019imp\u00f4t diff\u00e9r\u00e9 est comptabilis\u00e9 pour toutes les diff\u00e9rences temporelles imposables li\u00e9es \u00e0 des participations dans les filiales, entreprises sous influence notable ou entreprises conjointes sauf si :

\n

\u2022la date \u00e0 laquelle s\u2019inversera la diff\u00e9rence temporelle peut \u00eatre contr\u00f4l\u00e9e ; et

\n

\u2022s\u2019il est probable qu\u2019elle ne s\u2019inversera pas dans un avenir pr\u00e9visible.

\n

Il n\u2019est constat\u00e9 d\u2019imp\u00f4t diff\u00e9r\u00e9 actif sur les d\u00e9ficits reportables et amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s que dans la mesure o\u00f9 leur r\u00e9cup\u00e9ration sur une dur\u00e9e raisonnable appara\u00eet probable. Les perspectives de r\u00e9cup\u00e9ration des imp\u00f4ts diff\u00e9r\u00e9s actifs sont revues p\u00e9riodiquement par entit\u00e9 fiscale et peuvent, le cas \u00e9ch\u00e9ant, conduire \u00e0 ne plus reconna\u00eetre des imp\u00f4ts diff\u00e9r\u00e9s actifs ant\u00e9rieurement constat\u00e9s. Ces perspectives de r\u00e9cup\u00e9ration sont analys\u00e9es sur la base d\u2019un plan fiscal indiquant le niveau de revenu imposable projet\u00e9. Le revenu imposable pris en compte \u00e0 ce stade est celui obtenu sur une p\u00e9riode de 5 ans. Les hypoth\u00e8ses incluses dans le plan fiscal sont coh\u00e9rentes avec celles incluses dans les budgets et plan \u00e0 moyen terme pr\u00e9par\u00e9s par les entit\u00e9s du Groupe et approuv\u00e9s par la Direction g\u00e9n\u00e9rale.

\n

La charge d\u2019imp\u00f4t diff\u00e9r\u00e9 est constat\u00e9e au compte de r\u00e9sultat sauf si elle concerne des \u00e9l\u00e9ments qui ont \u00e9t\u00e9 comptabilis\u00e9s directement en capitaux propres. Dans ce cas, elle est \u00e9galement comptabilis\u00e9e en capitaux propres. Les ajustements des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus de soci\u00e9t\u00e9s acquises dans le cadre d\u2019un regroupement d\u2019entreprises sont comptabilis\u00e9s en r\u00e9sultat sans ajustement correspondant du goodwill post\u00e9rieurement \u00e0 la p\u00e9riode d\u2019allocation d\u2019un an suivant l\u2019acquisition.

\n

Conform\u00e9ment \u00e0 la norme IAS 12, les imp\u00f4ts diff\u00e9r\u00e9s ne sont pas actualis\u00e9s.

\n

Les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s se compensent et selon des \u00e9ch\u00e9ances identiques si et seulement si :

\n

\u2022Edenred a un droit juridiquement ex\u00e9cutoire de compenser les actifs et passifs d\u2019imp\u00f4ts exigibles ; et

\n

\u2022les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s concernent des imp\u00f4ts sur le r\u00e9sultat pr\u00e9lev\u00e9 par la m\u00eame autorit\u00e9 fiscale.

\n

D\u00e9tail des imp\u00f4ts diff\u00e9r\u00e9s actifs et passifs au bilan

\n

La d\u00e9composition des imp\u00f4ts diff\u00e9r\u00e9s par nature, au 31 d\u00e9cembre 2024, se pr\u00e9sente et varie comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

2023

\n		\n

R\u00e9sultat

\n		\n

Variation de p\u00e9rim\u00e8tre

\n		\n

OCI

\n		\n

Diff\u00e9rence de conversion

\n		\n

Autres

\n		\n

2024

\n
\n

Immobilisations corporelles et incorporelles *

\n		\n

(260)

\n		\n

(15)

\n		\n

(3)

\n		\n

-

\n		\n

4

\n		\n

(1)

\n		\n

(275)

\n
\n

Provision pour retraites

\n		\n

5

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

(1)

\n		\n

(2)

\n		\n

3

\n
\n

Autres provisions

\n		\n

40

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

(6)

\n		\n

4

\n		\n

41

\n
\n

Instruments financiers

\n		\n

(10)

\n		\n

4

\n		\n

-

\n		\n

11

\n		\n

(1)

\n		\n

(2)

\n		\n

2

\n
\n

D\u00e9ficits reportables

\n		\n

78

\n		\n

17

\n		\n

4

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

98

\n
\n

Autres

\n		\n

(54)

\n		\n

(4)

\n		\n

(1)

\n		\n

(1)

\n		\n

-

\n		\n

3

\n		\n

(57)

\n
\n

Total

\n		\n

(201)

\n		\n

5

\n		\n

1

\n		\n

10

\n		\n

(4)

\n		\n

1

\n		\n

(188)

\n
\n

Dont imp\u00f4ts diff\u00e9r\u00e9s actif

\n		\n

55

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

83

\n
\n

Dont imp\u00f4ts diff\u00e9r\u00e9s passif

\n		\n

256

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

271

\n
\n

*Incluant PPA, Goodwill et Impairment.

\n
\n

Le Groupe dispose de d\u00e9ficits fiscaux reportables qui expirent selon l\u2019\u00e9ch\u00e9ancier suivant :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n
\n

2025

\n		\n

42

\n
\n

2026

\n		\n

16

\n
\n

2027

\n		\n

2

\n
\n

2028

\n		\n

12

\n
\n

2028 et suivants

\n		\n

59

\n
\n

Ind\u00e9finiment reportables

\n		\n

469

\n
\n

Total

\n		\n

600

\n
\n

Au 31 d\u00e9cembre 2024, le montant des imp\u00f4ts diff\u00e9r\u00e9s actifs non reconnus au titre des d\u00e9ficits fiscaux s\u2019\u00e9l\u00e8ve \u00e0 53 millions d\u2019euros, dont les \u00c9tats-Unis pour 27 millions d\u2019euros, la Slovaquie pour 11 millions d\u2019euros, Edenred SE pour 7 millions d\u2019euros et la Chine, l\u2019Inde et Singapour pour 6 millions d\u2019euros au total.

\n

Au 31 d\u00e9cembre 2023, le montant des imp\u00f4ts diff\u00e9r\u00e9s actifs non reconnus au titre des d\u00e9ficits fiscaux s\u2019\u00e9levait \u00e0 32 millions d\u2019euros, dont la Slovaquie pour 10 millions d\u2019euros, Edenred SE pour 7 millions d\u2019euros et la Chine, l\u2019Inde et Singapour pour 3 millions d\u2019euros chacun.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296360": { "value": "

7.2Imp\u00f4ts diff\u00e9r\u00e9s

\n

\"image\"

\n

Des imp\u00f4ts diff\u00e9r\u00e9s sont comptabilis\u00e9s pour toutes les diff\u00e9rences temporelles sauf si l\u2019imp\u00f4t diff\u00e9r\u00e9 est g\u00e9n\u00e9r\u00e9 par un goodwill non d\u00e9ductible fiscalement ou par la comptabilisation initiale d\u2019un actif ou d\u2019un passif qui n\u2019est pas un regroupement d\u2019entreprises et n\u2019affecte ni le b\u00e9n\u00e9fice comptable ni le b\u00e9n\u00e9fice imposable \u00e0 la date de transaction.

\n

Un passif d\u2019imp\u00f4t diff\u00e9r\u00e9 est comptabilis\u00e9 pour toutes les diff\u00e9rences temporelles imposables li\u00e9es \u00e0 des participations dans les filiales, entreprises sous influence notable ou entreprises conjointes sauf si :

\n

\u2022la date \u00e0 laquelle s\u2019inversera la diff\u00e9rence temporelle peut \u00eatre contr\u00f4l\u00e9e ; et

\n

\u2022s\u2019il est probable qu\u2019elle ne s\u2019inversera pas dans un avenir pr\u00e9visible.

\n

Il n\u2019est constat\u00e9 d\u2019imp\u00f4t diff\u00e9r\u00e9 actif sur les d\u00e9ficits reportables et amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s que dans la mesure o\u00f9 leur r\u00e9cup\u00e9ration sur une dur\u00e9e raisonnable appara\u00eet probable. Les perspectives de r\u00e9cup\u00e9ration des imp\u00f4ts diff\u00e9r\u00e9s actifs sont revues p\u00e9riodiquement par entit\u00e9 fiscale et peuvent, le cas \u00e9ch\u00e9ant, conduire \u00e0 ne plus reconna\u00eetre des imp\u00f4ts diff\u00e9r\u00e9s actifs ant\u00e9rieurement constat\u00e9s. Ces perspectives de r\u00e9cup\u00e9ration sont analys\u00e9es sur la base d\u2019un plan fiscal indiquant le niveau de revenu imposable projet\u00e9. Le revenu imposable pris en compte \u00e0 ce stade est celui obtenu sur une p\u00e9riode de 5 ans. Les hypoth\u00e8ses incluses dans le plan fiscal sont coh\u00e9rentes avec celles incluses dans les budgets et plan \u00e0 moyen terme pr\u00e9par\u00e9s par les entit\u00e9s du Groupe et approuv\u00e9s par la Direction g\u00e9n\u00e9rale.

\n

La charge d\u2019imp\u00f4t diff\u00e9r\u00e9 est constat\u00e9e au compte de r\u00e9sultat sauf si elle concerne des \u00e9l\u00e9ments qui ont \u00e9t\u00e9 comptabilis\u00e9s directement en capitaux propres. Dans ce cas, elle est \u00e9galement comptabilis\u00e9e en capitaux propres. Les ajustements des actifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s issus de soci\u00e9t\u00e9s acquises dans le cadre d\u2019un regroupement d\u2019entreprises sont comptabilis\u00e9s en r\u00e9sultat sans ajustement correspondant du goodwill post\u00e9rieurement \u00e0 la p\u00e9riode d\u2019allocation d\u2019un an suivant l\u2019acquisition.

\n

Conform\u00e9ment \u00e0 la norme IAS 12, les imp\u00f4ts diff\u00e9r\u00e9s ne sont pas actualis\u00e9s.

\n

Les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s se compensent et selon des \u00e9ch\u00e9ances identiques si et seulement si :

\n

\u2022Edenred a un droit juridiquement ex\u00e9cutoire de compenser les actifs et passifs d\u2019imp\u00f4ts exigibles ; et

\n

\u2022les actifs et passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s concernent des imp\u00f4ts sur le r\u00e9sultat pr\u00e9lev\u00e9 par la m\u00eame autorit\u00e9 fiscale.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296361": { "value": "

NOTE 8Capitaux propres

\n

\"image\"

\n

Au 31 d\u00e9cembre 2024, le total des capitaux propres part du Groupe s\u2019\u00e9l\u00e8ve \u00e0 (908) millions d\u2019euros, cette valeur n\u00e9gative est en majeure partie un h\u00e9ritage des comptes \u00e9tablis lors de la scission du groupe Accor avec Edenred en juillet 2010.

\n

Dans ces comptes, les capitaux propres du Groupe \u00e9taient n\u00e9gatifs \u00e0 hauteur de (1 044) millions d\u2019euros au 31 d\u00e9cembre 2010. Cette particularit\u00e9 r\u00e9sulte de la comptabilisation des actifs, apport\u00e9s ou c\u00e9d\u00e9s par Accor dans le cadre des op\u00e9rations d\u2019Apport-Scission, \u00e0 leur valeur historique. Le poste inclut l\u2019impact li\u00e9 aux rachats d\u2019entit\u00e9s Edenred d\u00e9tenues par Accor et comptabilis\u00e9 en capitaux propres pour (1 894) millions d\u2019euros lors de la scission en juin 2010.

\n

Les op\u00e9rations de restructuration juridique, qu\u2019il s\u2019agisse des apports ou des cessions qui avaient \u00e9t\u00e9 effectu\u00e9s par Accor au b\u00e9n\u00e9fice d\u2019Edenred, ne constituaient pas des op\u00e9rations de regroupement d\u2019entreprises dans le champ d\u2019application de la norme IFRS 3. Quelle qu\u2019ait \u00e9t\u00e9 la forme juridique utilis\u00e9e pour proc\u00e9der \u00e0 la constitution d\u2019Edenred, ces op\u00e9rations ne conduisaient pas \u00e0 modifier le p\u00e9rim\u00e8tre d\u2019Edenred tel qu\u2019il avait \u00e9t\u00e9 d\u00e9fini dans les comptes consolid\u00e9s. De fait, les apports ont \u00e9t\u00e9 analys\u00e9s comme des op\u00e9rations de restructuration internes \u00e0 Edenred, sans impact sur les comptes consolid\u00e9s dans la mesure o\u00f9 toutes les entit\u00e9s apport\u00e9es faisaient d\u00e9j\u00e0 partie du p\u00e9rim\u00e8tre des comptes consolid\u00e9s. Les op\u00e9rations juridiques de cession entre Accor et Edenred ne constituaient pas non plus des op\u00e9rations d\u2019acquisition du point de vue d\u2019Edenred puisque toutes les entit\u00e9s faisant l\u2019objet de ces cessions faisaient \u00e9galement partie du p\u00e9rim\u00e8tre des comptes combin\u00e9s d\u2019Edenred pr\u00e9alablement aux op\u00e9rations juridiques de cession. En revanche, ces cessions se sont traduites au niveau des comptes d\u2019Edenred par une sortie de tr\u00e9sorerie au profit de l\u2019actionnaire Accor, cette sortie de tr\u00e9sorerie sans contrepartie a d\u00fb \u00eatre comptabilis\u00e9e au moment o\u00f9 elle est intervenue en r\u00e9duction des capitaux propres d\u2019Edenred comme une distribution.

\n

8.1Capitaux propres

\n

Capital social

\n

Au 31 d\u00e9cembre 2024, le capital de la Soci\u00e9t\u00e9 est compos\u00e9 de 241 973 980 actions d\u2019une valeur nominale de 2 (deux) euros chacune, enti\u00e8rement lib\u00e9r\u00e9es.

\n

Les 241 973 980 actions sont des actions ordinaires donnant droit \u00e0 distribution de dividende, d\u2019acompte sur dividende, de r\u00e9serve ou somme assimil\u00e9e.

\n

Variation du capital en nombre d\u2019actions

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en nombre d\u2019actions)

\n		\n

2024

\n		\n

2023

\n
\n

Au 1er janvier

\n		\n

249 588 059

\n		\n

249 588 059

\n
\n

Augmentation de capital r\u00e9sultant du paiement du dividende

\n		\n

-

\n		\n

-

\n
\n

Actions issues de la conversion des plans d\u2019actions sous conditions de performance

\n		\n

214 700

\n		\n

208 027

\n
\n

Exercice d\u2019options de souscription

\n		\n

-

\n		\n

-

\n
\n

Annulation d\u2019actions

\n		\n

(7 828 779)

\n		\n

(208 027)

\n
\n

Au 31 d\u00e9cembre

\n		\n

241 973 980

\n		\n

249 588 059

\n
\n

Actions propres

\n

Les actions propres d\u00e9tenues par le Groupe sont enregistr\u00e9es \u00e0 leur co\u00fbt d\u2019acquisition en diminution des capitaux propres consolid\u00e9s. Les r\u00e9sultats de cession de ces titres sont imput\u00e9s directement dans les capitaux propres et ne contribuent pas au r\u00e9sultat de l\u2019exercice.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en nombre d\u2019actions)

\n		\n

2024

\n		\n

2023

\n
\n

D\u00e9tention \u00e0 l\u2019ouverture

\n		\n

632 229

\n		\n

578 971

\n
\n

Achats d\u2019actions

\n		\n

\n		\n

\n
\n

Contrats de rachat

\n		\n

9 224 459

\n		\n

400 460

\n
\n

Contrats de liquidit\u00e9

\n		\n

101 588

\n		\n

65 553

\n
\n

Ventes d\u2019actions

\n		\n

\n		\n

\n
\n

Lev\u00e9es d\u2019option d\u2019achat, attributions d\u2019actions gratuites et de capital

\n		\n

(218 043)

\n		\n

(204 728)

\n
\n

Annulation d\u2019actions

\n		\n

(7 828 779)

\n		\n

(208 027)

\n
\n

D\u00e9tention \u00e0 la cl\u00f4ture

\n		\n

1 911 454

\n		\n

632 229

\n
\n

Les titres Edenred d\u00e9tenus par la soci\u00e9t\u00e9 Edenred S.E. sont class\u00e9s sur une ligne distincte des capitaux propres intitul\u00e9e \u00ab Titres d\u2019auto-contr\u00f4le \u00bb et valoris\u00e9s \u00e0 leur co\u00fbt d\u2019achat.

\n

Au 31 d\u00e9cembre 2024, le nombre d\u2019actions propres auto d\u00e9tenues s\u2019\u00e9l\u00e8ve \u00e0 1 911 454. Au 31 d\u00e9cembre 2023, le Groupe en d\u00e9tenait 632 229.

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Soci\u00e9t\u00e9 \u00e0 laquelle le contrat de liquidit\u00e9 * a \u00e9t\u00e9 confi\u00e9

\n		\n

P\u00e9riode

\n		\n

2024

\n		\n

2023

\n
\n

Vendues

\n		\n

Achet\u00e9es

\n		\n

Vendues

\n		\n

Achet\u00e9es

\n
\n

Nombre

\n		\n

Total
(en millions d\u2019euros)

\n		\n

Nombre

\n		\n

Total
(en millions d\u2019euros)

\n		\n

Nombre

\n		\n

Total
(en millions d\u2019euros)

\n		\n

Nombre

\n		\n

Total
(en millions d\u2019euros)

\n
\n

BNP Paribas Exane

\n		\n

Depuis le 05/07/2022

\n		\n

1 836 443

\n		\n

79

\n		\n

1 938 031

\n		\n

83

\n		\n

2 793 290

\n		\n

156

\n		\n

2 858 843

\n		\n

159

\n
\n

*Conforme \u00e0 la Charte de d\u00e9ontologie \u00e9tablie par l\u2019Association fran\u00e7aise des march\u00e9s financiers (AMAFI) le 8 mars 2011 et approuv\u00e9e par l\u2019Autorit\u00e9 des march\u00e9s financiers (AMF) par d\u00e9cision pr\u00e9cit\u00e9e du 21 mars 2011.

\n
\n

Compte tenu de leur liquidit\u00e9, les fonds allou\u00e9s dans le cadre des contrats de liquidit\u00e9, non investis en actions Edenred, ont \u00e9t\u00e9 class\u00e9s en tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie.

\n

Distribution de dividendes

\n

Au titre de l\u2019exercice 2024

\n

Il sera propos\u00e9 \u00e0 l\u2019Assembl\u00e9e g\u00e9n\u00e9rale d\u2019Edenred, statuant sur les comptes de l\u2019exercice clos le 31 d\u00e9cembre 2024, de verser un dividende unitaire de 1,21 euro par action, en croissance de 11 centimes par rapport \u00e0 2023 respectant ainsi sa politique de distribution progressive de dividendes.

\n

Sous r\u00e9serve d\u2019approbation par l\u2019Assembl\u00e9e g\u00e9n\u00e9rale, ce dividende sera accord\u00e9 au cours du 1er semestre 2025, et n\u2019est pas reconnu en tant que passif dans les comptes au 31 d\u00e9cembre 2024, les \u00e9tats financiers \u00e0 fin 2024 \u00e9tant pr\u00e9sent\u00e9s avant affectation.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296362": { "value": "

8.1Capitaux propres

\n

Capital social

\n

Au 31 d\u00e9cembre 2024, le capital de la Soci\u00e9t\u00e9 est compos\u00e9 de 241 973 980 actions d\u2019une valeur nominale de 2 (deux) euros chacune, enti\u00e8rement lib\u00e9r\u00e9es.

\n

Les 241 973 980 actions sont des actions ordinaires donnant droit \u00e0 distribution de dividende, d\u2019acompte sur dividende, de r\u00e9serve ou somme assimil\u00e9e.

\n

Variation du capital en nombre d\u2019actions

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en nombre d\u2019actions)

\n		\n

2024

\n		\n

2023

\n
\n

Au 1er janvier

\n		\n

249 588 059

\n		\n

249 588 059

\n
\n

Augmentation de capital r\u00e9sultant du paiement du dividende

\n		\n

-

\n		\n

-

\n
\n

Actions issues de la conversion des plans d\u2019actions sous conditions de performance

\n		\n

214 700

\n		\n

208 027

\n
\n

Exercice d\u2019options de souscription

\n		\n

-

\n		\n

-

\n
\n

Annulation d\u2019actions

\n		\n

(7 828 779)

\n		\n

(208 027)

\n
\n

Au 31 d\u00e9cembre

\n		\n

241 973 980

\n		\n

249 588 059

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296363": { "value": "Distribution de dividendes\n

Au titre de l\u2019exercice 2024

\n

Il sera propos\u00e9 \u00e0 l\u2019Assembl\u00e9e g\u00e9n\u00e9rale d\u2019Edenred, statuant sur les comptes de l\u2019exercice clos le 31 d\u00e9cembre 2024, de verser un dividende unitaire de 1,21 euro par action, en croissance de 11 centimes par rapport \u00e0 2023 respectant ainsi sa politique de distribution progressive de dividendes.

\n

Sous r\u00e9serve d\u2019approbation par l\u2019Assembl\u00e9e g\u00e9n\u00e9rale, ce dividende sera accord\u00e9 au cours du 1er semestre 2025, et n\u2019est pas reconnu en tant que passif dans les comptes au 31 d\u00e9cembre 2024, les \u00e9tats financiers \u00e0 fin 2024 \u00e9tant pr\u00e9sent\u00e9s avant affectation.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296385": { "value": "1.21", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "fact_296364": { "value": "

8.2R\u00e9sultat par action

\n

\"image\"

\n

R\u00e9sultat de base par action

\n

Le r\u00e9sultat de base par action est calcul\u00e9 en divisant le R\u00e9sultat net \u2013 Part du Groupe par le nombre moyen d\u2019actions en circulation au cours de la p\u00e9riode (retrait\u00e9 du nombre d\u2019actions propres d\u00e9tenues sur la p\u00e9riode).

\n

R\u00e9sultat dilu\u00e9 par action

\n

Le r\u00e9sultat dilu\u00e9 par action se base sur un nombre moyen d\u2019actions en circulation ajust\u00e9 du nombre moyen pond\u00e9r\u00e9 d\u2019actions qui r\u00e9sulterait de la lev\u00e9e, durant l\u2019exercice, des options de souscription existantes ou de tout autre instrument dilutif.

\n

Le r\u00e9sultat dilu\u00e9 par action se base sur un nombre moyen d\u2019actions en circulation ajust\u00e9 de l\u2019effet des actions ordinaires potentielles.

\n

\"image\"

\n

Au 31 d\u00e9cembre 2024, le capital social est compos\u00e9 de 241 973 980 actions.

\n

Au 31 d\u00e9cembre 2024, le nombre d\u2019actions en circulation et le nombre moyen pond\u00e9r\u00e9 d\u2019actions en circulation se d\u00e9taillent comme suit :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

En actions

\n		\n

2024

\n		\n

2023

\n
\n

Nombre d\u2019actions au capital social \u00e0 la cl\u00f4ture

\n		\n

241 973 980

\n		\n

249 588 059

\n
\n

Nombre d\u2019actions en circulation \u00e0 l\u2019ouverture

\n		\n

248 955 830

\n		\n

249 009 088

\n
\n

Nombre d\u2019actions r\u00e9sultant du paiement du dividende

\n		\n

-

\n		\n

-

\n
\n

Nombre d\u2019actions issues de la conversion des plans d\u2019actions sous conditions de performance

\n		\n

214 700

\n		\n

208 027

\n
\n

Nombre d\u2019actions issues de la conversion des plans de stock-options

\n		\n

-

\n		\n

-

\n
\n

Nombre d\u2019actions annul\u00e9es

\n		\n

(7 828 779)

\n		\n

(208 027)

\n
\n

Actions du capital social hors actions propres

\n		\n

(7 614 079)

\n		\n

-

\n
\n

Actions propres non li\u00e9es au contrat de liquidit\u00e9

\n		\n

(1 177 637)

\n		\n

12 295

\n
\n

Actions propres li\u00e9es au contrat de liquidit\u00e9

\n		\n

(101 588)

\n		\n

(65 553)

\n
\n

Actions propres

\n		\n

(1 279 225)

\n		\n

(53 258)

\n
\n

Nombre d\u2019actions en circulation \u00e0 la cl\u00f4ture

\n		\n

240 062 526

\n		\n

248 955 830

\n
\n

Actions du capital social \u2013 Effet prorata temporis

\n		\n

6 031 622

\n		\n

(12 002)

\n
\n

Actions propres \u2013 Effet prorata temporis

\n		\n

(807 797)

\n		\n

88 525

\n
\n

Effet prorata temporis

\n		\n

5 223 825

\n		\n

76 523

\n
\n

Nombre moyen pond\u00e9r\u00e9 d\u2019actions en circulation sur l\u2019exercice

\n		\n

245 286 351

\n		\n

249 032 353

\n
\n

Par ailleurs, 2 094 509 actions sous conditions de performance ont \u00e9t\u00e9 attribu\u00e9es au personnel sur la p\u00e9riode de 2022 \u00e0 2024. Sur la base d\u2019une conversion totale de ces actions ainsi que des obligations \u00e0 option de conversion et/ou d\u2019\u00e9change en actions nouvelles et/ou existantes (OCEANEs), le nombre d\u2019actions en circulation serait de 248 423 434 titres.

\n

Sur la base des actions potentielles pr\u00e9sent\u00e9es ci-dessus et d\u2019un cours moyen de l\u2019action Edenred calcul\u00e9 :

\n

\u2022entre le 1er janvier 2024 et le 31 d\u00e9cembre 2024 pour les Plans 16,17,18 et 19 (41,56 euros) ; et

\n

\u2022entre le 28 f\u00e9vrier 2024 et le 31 d\u00e9cembre 2024 pour le Plan 20 (39,01 euros).

\n

Le nombre moyen pond\u00e9r\u00e9 d\u2019actions retenues pour le calcul du r\u00e9sultat dilu\u00e9 au 31 d\u00e9cembre 2024 est de 252 646 478 actions.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

2024

\n		\n

2023

\n
\n

R\u00e9sultat net \u2013 Part du Groupe (en millions d\u2019euros)

\n		\n

507

\n		\n

267

\n
\n

Nombre moyen pond\u00e9r\u00e9 d\u2019actions du capital social (en milliers)

\n		\n

248 005

\n		\n

249 576

\n
\n

Nombre moyen pond\u00e9r\u00e9 d\u2019actions propres (en milliers)

\n		\n

(2 719)

\n		\n

(544)

\n
\n

Nombre d\u2019actions retenues pour le calcul du r\u00e9sultat de base par action (en milliers)

\n		\n

245 286

\n		\n

249 032

\n
\n

R\u00e9sultat par action de base (en euros)

\n		\n

2,07

\n		\n

1,07

\n
\n

Nombre d\u2019actions r\u00e9sultant de l\u2019exercice d\u2019options de souscription (en milliers)

\n		\n

-

\n		\n

-

\n
\n

Nombre d\u2019actions r\u00e9sultant des actions sous conditions de performance (en milliers)

\n		\n

1 094

\n		\n

1 088

\n
\n

Obligations convertibles en actions (en milliers)

\n		\n

6 266

\n		\n

14 353

\n
\n

Nombre d\u2019actions retenues pour le calcul du r\u00e9sultat dilu\u00e9 par action (en milliers)

\n		\n

252 646

\n		\n

264 473

\n
\n

R\u00e9sultat par action dilu\u00e9 (en euros)

\n		\n

2,01

\n		\n

1,01

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296365": { "value": "

8.2R\u00e9sultat par action

\n

\"image\"

\n

R\u00e9sultat de base par action

\n

Le r\u00e9sultat de base par action est calcul\u00e9 en divisant le R\u00e9sultat net \u2013 Part du Groupe par le nombre moyen d\u2019actions en circulation au cours de la p\u00e9riode (retrait\u00e9 du nombre d\u2019actions propres d\u00e9tenues sur la p\u00e9riode).

\n

R\u00e9sultat dilu\u00e9 par action

\n

Le r\u00e9sultat dilu\u00e9 par action se base sur un nombre moyen d\u2019actions en circulation ajust\u00e9 du nombre moyen pond\u00e9r\u00e9 d\u2019actions qui r\u00e9sulterait de la lev\u00e9e, durant l\u2019exercice, des options de souscription existantes ou de tout autre instrument dilutif.

\n

Le r\u00e9sultat dilu\u00e9 par action se base sur un nombre moyen d\u2019actions en circulation ajust\u00e9 de l\u2019effet des actions ordinaires potentielles.

\n
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296367_add_hierarchy": { "value": "

8.3Int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

\n
\n

2022

\n		\n

105

\n
\n

R\u00e9sultat des minoritaires de l\u2019exercice

\n		\n

41

\n
\n

Dividendes vers\u00e9s aux minoritaires

\n		\n

(29)

\n
\n

Variations de p\u00e9rim\u00e8tre

\n		\n

(14)

\n
\n

Augmentation de capital

\n		\n

-

\n
\n

Autres

\n		\n

2

\n
\n

Diff\u00e9rence de conversion

\n		\n

3

\n
\n

Variation des instruments financiers & actifs \u00e9valu\u00e9s \u00e0 la juste valeur par les autres \u00e9l\u00e9ments du r\u00e9sultat global

\n		\n

2

\n
\n

2023

\n		\n

110

\n
\n

R\u00e9sultat des minoritaires de l\u2019exercice

\n		\n

38

\n
\n

Dividendes vers\u00e9s aux minoritaires

\n		\n

(36)

\n
\n

Variations de p\u00e9rim\u00e8tre

\n		\n

2

\n
\n

Augmentation de capital

\n		\n

2

\n
\n

Autres

\n		\n

(2)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(13)

\n
\n

Variation des instruments financiers & actifs \u00e9valu\u00e9s \u00e0 la juste valeur par les autres \u00e9l\u00e9ments du r\u00e9sultat global

\n		\n

(2)

\n
\n

2024

\n		\n

99

\n
\n

Les variations de p\u00e9rim\u00e8tre 2023 sont principalement li\u00e9es \u00e0 l\u2019acquisition de 28,29% du capital d\u2019Edenred PayTech (cf. Note 2 \u00ab Acquisitions, d\u00e9veloppements et cessions \u00bb).

\n

Les variations de p\u00e9rim\u00e8tre 2024 sont principalement li\u00e9es \u00e0 l\u2019acquisition de 40% du capital d\u2019EBV Finance (cf. Note 2 \u00ab Acquisitions, d\u00e9veloppements et cessions \u00bb) et \u00e0 la dilution de 19,5% du capital de Repom.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296366": { "value": "

8.3Int\u00e9r\u00eats ne conf\u00e9rant pas le contr\u00f4le

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

\n
\n

2022

\n		\n

105

\n
\n

R\u00e9sultat des minoritaires de l\u2019exercice

\n		\n

41

\n
\n

Dividendes vers\u00e9s aux minoritaires

\n		\n

(29)

\n
\n

Variations de p\u00e9rim\u00e8tre

\n		\n

(14)

\n
\n

Augmentation de capital

\n		\n

-

\n
\n

Autres

\n		\n

2

\n
\n

Diff\u00e9rence de conversion

\n		\n

3

\n
\n

Variation des instruments financiers & actifs \u00e9valu\u00e9s \u00e0 la juste valeur par les autres \u00e9l\u00e9ments du r\u00e9sultat global

\n		\n

2

\n
\n

2023

\n		\n

110

\n
\n

R\u00e9sultat des minoritaires de l\u2019exercice

\n		\n

38

\n
\n

Dividendes vers\u00e9s aux minoritaires

\n		\n

(36)

\n
\n

Variations de p\u00e9rim\u00e8tre

\n		\n

2

\n
\n

Augmentation de capital

\n		\n

2

\n
\n

Autres

\n		\n

(2)

\n
\n

Diff\u00e9rence de conversion

\n		\n

(13)

\n
\n

Variation des instruments financiers & actifs \u00e9valu\u00e9s \u00e0 la juste valeur par les autres \u00e9l\u00e9ments du r\u00e9sultat global

\n		\n

(2)

\n
\n

2024

\n		\n

99

\n
\n

Les variations de p\u00e9rim\u00e8tre 2023 sont principalement li\u00e9es \u00e0 l\u2019acquisition de 28,29% du capital d\u2019Edenred PayTech (cf. Note 2 \u00ab Acquisitions, d\u00e9veloppements et cessions \u00bb).

\n

Les variations de p\u00e9rim\u00e8tre 2024 sont principalement li\u00e9es \u00e0 l\u2019acquisition de 40% du capital d\u2019EBV Finance (cf. Note 2 \u00ab Acquisitions, d\u00e9veloppements et cessions \u00bb) et \u00e0 la dilution de 19,5% du capital de Repom.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296368": { "value": "

NOTE 9Avantages sociaux

\n

9.1Paiements fond\u00e9s sur des actions

\n

\"image\"

\n

Plans d\u2019actions sous conditions de performance

\n

Les plans d\u2019actions sous conditions de performance attribu\u00e9s par le Conseil d\u2019administration du 11 mai 2021, du 19 octobre 2021, du 23 f\u00e9vrier 2022, du 26 juillet 2022, du 23 f\u00e9vrier 2023, du 26 juillet 2023 du 28 f\u00e9vrier 2024 sont comptabilis\u00e9s conform\u00e9ment \u00e0 la norme IFRS 2.

\n

Les principes de comptabilisation sont identiques aux plans d\u2019options de souscription d\u2019actions.

\n

Le nombre d\u2019actions sous conditions de performance attribu\u00e9es est r\u00e9vis\u00e9 \u00e0 chaque cl\u00f4ture en fonction des \u00e9volutions de la probabilit\u00e9 de r\u00e9alisation des conditions de performance.

\n

Principales caract\u00e9ristiques

\n

La dur\u00e9e des plans 2021 \u00e0 2024 est de trois ans pour tous les b\u00e9n\u00e9ficiaires.

\n

Les actions de performance sont attribu\u00e9es d\u00e9finitivement au prorata de l\u2019atteinte des conditions de performance. En cas de non-respect de la condition de pr\u00e9sence \u00e0 l\u2019\u00e9ch\u00e9ance du plan, les droits \u00e0 actions peuvent \u00eatre d\u00e9finitivement perdus ou conserv\u00e9s au prorata temporis selon le motif de d\u00e9part. Ces actions d\u00e9finitivement acquises ne peuvent pas d\u00e9passer 100% de l\u2019attribution initiale.

\n

Dans le cadre du plan 20 d\u2019une dur\u00e9e de trois ans, les 935 926 actions nouvellement attribu\u00e9es en date du 28 f\u00e9vrier 2024 sont soumises \u00e0 l\u2019atteinte de conditions de performance, appr\u00e9ci\u00e9es entre le 1er janvier 2024 et le 31 d\u00e9cembre 2026, avant de devenir des actions d\u00e9finitivement acquises au 28 f\u00e9vrier 2027.

\n

Les conditions de performance, mesur\u00e9es entre le 1er janvier 2024 et le 31 d\u00e9cembre 2026, sont bas\u00e9es sur les objectifs suivants :

\n

(i)deux objectifs sur conditions internes, \u00e0 hauteur de 75%, li\u00e9s \u00e0 une progression :

\n

\u2022de l\u2019EBITDA,

\n

\u2022de trois crit\u00e8res RSE de diversit\u00e9, d\u2019\u00e9mission de gaz \u00e0 effet de serre et de nutrition ;

\n

(ii)un objectif sur conditions externes (de march\u00e9), \u00e0 hauteur de 25%, li\u00e9 :

\n

\u2022au positionnement du Total Shareholder Return (TSR) Edenred par rapport aux TSR du SBF120.

\n

En fonction de la performance r\u00e9alis\u00e9e, pour chacune des trois conditions du Plan, cette quotit\u00e9 sera minor\u00e9e ou major\u00e9e. Chaque condition de performance peut \u00eatre atteinte jusqu\u2019\u00e0 150% et les conditions peuvent se compenser si l\u2019une a \u00e9t\u00e9 d\u00e9pass\u00e9e et qu\u2019une autre n\u2019a pas \u00e9t\u00e9 atteinte ou partiellement atteinte. Le nombre d\u2019actions d\u00e9finitivement acquises ne pourra en revanche d\u00e9passer 100% des actions initialement attribu\u00e9es.

\n

Les actions de performance sont d\u00e9finitivement acquises sous r\u00e9serve de l\u2019atteinte des conditions de performance et de la condition de pr\u00e9sence \u00e0 l\u2019issue de la p\u00e9riode d\u2019acquisition.

\n

Les conditions de performance concernent :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

Poids

\n		\n

\n
\n

75% des actions attribu\u00e9es du plan

\n		\n

25% des actions attribu\u00e9es du plan

\n
\n

Conditions

\n
\n

Plan 14

\n		\n

Deux objectifs sur conditions internes li\u00e9s \u00e0 une progression en donn\u00e9es comparables de l\u2019EBITDA et des trois crit\u00e8res RSE de diversit\u00e9, d\u2019\u00e9mission de gaz \u00e0 effet de serre et de nutrition.

\n		\n

Un objectif sur condition de march\u00e9 li\u00e9 au positionnement du Total Shareholder Return (TSR) Edenred par rapport
aux TSR SBF120.

\n		\n

Les conditions de performance sont toujours en cours d\u2019appr\u00e9ciation pour
les plans 16, 17, 18, 19 et 20.

\n
\n

Plan du 11 mai 2021

\n
\n

527 258 actions

\n
\n

Plan 15

\n
\n

Plan du 19 octobre 2021

\n
\n

8 500 actions

\n
\n

Plan 16

\n
\n

Plan du 23 f\u00e9vrier 2022

\n
\n

646 845 actions

\n
\n

Plan 17

\n
\n

Plan du 26 juillet 2022

\n
\n

37 700 actions

\n
\n

Plan 18

\n
\n

Plan du 23 f\u00e9vrier 2023

\n
\n

626 185 actions

\n
\n

Plan 19

\n
\n

Plan du 26 juillet 2023

\n
\n

23 950 actions

\n
\n

Plan 20

\n
\n

Plan du 28 f\u00e9vrier 2024

\n
\n

935 926 actions

\n
\n

Juste valeur du plan d\u2019actions sous conditions de performance

\n

\"image\"

\n

La juste valeur correspond \u00e0 la valeur de l\u2019action au jour de l\u2019attribution sous d\u00e9duction de l\u2019hypoth\u00e8se de distribution de dividendes pendant la p\u00e9riode d\u2019acquisition.

\n

Les justes valeurs de ces r\u00e9mun\u00e9rations sont comptabilis\u00e9es de fa\u00e7on lin\u00e9aire sur la p\u00e9riode d\u2019acquisition des droits, en charge de personnel avec pour contrepartie les capitaux propres.

\n

La juste valeur du plan 20 s\u2019\u00e9l\u00e8ve \u00e0 41,67 euros par rapport \u00e0 un cours de l\u2019action de 45,66 euros, le 28 f\u00e9vrier 2024, date de l\u2019octroi.

\n

La charge totale comptabilis\u00e9e au titre du plan 2024 s\u2019\u00e9l\u00e8ve \u00e0 9 millions d\u2019euros au 31 d\u00e9cembre 2024.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

2021

\n		\n

2022

\n		\n

2023

\n		\n

2024

\n
\n

Plan 14

\n		\n

Plan 15

\n		\n

Plan 16

\n		\n

Plan 17

\n		\n

Plan 18

\n		\n

Plan 19

\n		\n

Plan 20

\n
\n

Juste valeur de la r\u00e9mun\u00e9ration pour les r\u00e9sidents

\n		\n

40,31

\n		\n

43,94

\n		\n

36,68

\n		\n

43,92

\n		\n

52,20

\n		\n

57,20

\n		\n

41,67

\n
\n

Juste valeur de la r\u00e9mun\u00e9ration pour les non-r\u00e9sidents

\n		\n

40,31

\n		\n

43,94

\n		\n

36,68

\n		\n

43,92

\n		\n

52,20

\n		\n

57,20

\n		\n

41,67

\n
\n

Charge comptabilis\u00e9e * en millions d\u2019euros

\n		\n

17

\n		\n

22

\n		\n

27

\n		\n

31

\n
\n

*En contrepartie des capitaux propres sur la dur\u00e9e du plan.

\n
\n

9.2Provisions pour retraites et avantages \u00e0 long terme

\n

\"image\"

\n

Les engagements sont calcul\u00e9s selon la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es, en tenant compte d\u2019hypoth\u00e8ses actuarielles telles que : augmentation des salaires, \u00e2ge de d\u00e9part en retraite, mortalit\u00e9, rotation et taux d\u2019actualisation. Ces hypoth\u00e8ses prennent en consid\u00e9ration les conditions particuli\u00e8res notamment macro\u00e9conomiques des diff\u00e9rents pays dans lesquels le Groupe op\u00e8re.

\n

Afin de d\u00e9terminer le passif au titre des engagements de retraite et assimil\u00e9s, il est \u00e9galement tenu compte des actifs des r\u00e9gimes d\u00e9tenus en couverture qui sont \u00e9valu\u00e9s \u00e0 leur valeur de march\u00e9. Le passif au titre des engagements de retraite comptabilis\u00e9 au bilan correspond \u00e0 la valeur actualis\u00e9e des obligations, apr\u00e8s d\u00e9duction de la juste valeur des actifs d\u00e9tenus en couverture. Un exc\u00e9dent d\u2019actifs n\u2019est comptabilis\u00e9 au bilan que dans la mesure o\u00f9 il repr\u00e9sente des avantages \u00e9conomiques futurs qui sont effectivement disponibles pour le Groupe, par exemple sous la forme de remboursements du r\u00e9gime ou de diminutions des cotisations futures au r\u00e9gime.

\n

Le passif net d\u00e9termin\u00e9 est constat\u00e9 au bilan dans la rubrique \u00ab Provisions \u00e0 caract\u00e8re non courant \u00bb.

\n

Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, la charge comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel comprend le co\u00fbt des services rendus au cours de l\u2019exercice ou pass\u00e9s.

\n

S\u2019agissant des avantages post\u00e9rieurs \u00e0 l\u2019emploi, les modifications d\u2019hypoth\u00e8ses actuarielles et effets d\u2019exp\u00e9rience donnent lieu \u00e0 des \u00e9carts actuariels qui sont int\u00e9gralement constat\u00e9s en capitaux propres de l\u2019exercice lors de leur survenance.

\n

En revanche, les \u00e9carts actuariels se rapportant aux avantages \u00e0 long terme du personnel en cours d\u2019emploi, en particulier les m\u00e9dailles du travail et les primes de fid\u00e9lit\u00e9, sont comptabilis\u00e9s en r\u00e9sultat financier lors de leur survenance.

\n

\"image\"

\n

Les salari\u00e9s du Groupe b\u00e9n\u00e9ficient de trois types d\u2019avantages :

\n

1.avantages \u00e0 court terme : cong\u00e9s pay\u00e9s, cong\u00e9s maladie, participation aux b\u00e9n\u00e9fices ;

\n

2.avantages \u00e0 long terme : m\u00e9daille du travail, indemnit\u00e9 pour invalidit\u00e9 de longue dur\u00e9e, prime de fid\u00e9lit\u00e9, prime d\u2019anciennet\u00e9 ;

\n

3.avantages post\u00e9rieurs \u00e0 l\u2019emploi :

\n

(a)cotisations d\u00e9finies : le Groupe n\u2019a pas d\u2019autre obligation que le paiement de primes dues \u00e0 des organismes ext\u00e9rieurs ; la charge qui correspond \u00e0 ces primes dues est prise en compte dans le r\u00e9sultat de l\u2019exercice. Ces r\u00e9gimes se caract\u00e9risent par des versements de cotisations p\u00e9riodiques \u00e0 des organismes ext\u00e9rieurs qui en assurent la gestion administrative et financi\u00e8re. Ces r\u00e9gimes lib\u00e8rent l\u2019employeur de toute obligation ult\u00e9rieure, l\u2019organisme se chargeant de verser aux salari\u00e9s les montants qui leur sont dus.

\n

Les paiements du Groupe sont constat\u00e9s en charges de la p\u00e9riode \u00e0 laquelle ils se rapportent.

\n

(b)prestations d\u00e9finies (indemnit\u00e9 de fin de carri\u00e8re, fonds de pensions). Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, le Groupe \u00e9value ses obligations conform\u00e9ment \u00e0 la norme IAS 19R \u00ab Avantages du Personnel \u00bb. Ces r\u00e9gimes se caract\u00e9risent par une obligation de l\u2019employeur vis-\u00e0-vis des salari\u00e9s. S\u2019ils ne sont pas enti\u00e8rement pr\u00e9financ\u00e9s, ils donnent lieu \u00e0 la constitution de provisions.

\n

Pour le Groupe, les r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi ont les caract\u00e9ristiques suivantes :

\n

\u2022les r\u00e9gimes de retraite \u00e0 prestations d\u00e9finies sont calcul\u00e9s ainsi :

\n

\u2022indemnit\u00e9s forfaitaires calcul\u00e9es en fonction du nombre d\u2019ann\u00e9es de service du salari\u00e9 et de son salaire annuel au moment de son d\u00e9part \u00e0 la retraite,

\n

\u2022le calcul est effectu\u00e9 sur la base de param\u00e8tres d\u00e9finis par la Direction financi\u00e8re du Groupe et des Ressources humaines une fois par an,

\n

\u2022l\u2019obligation calcul\u00e9e est couverte par la constatation d\u2019une provision au bilan.

\n

Ces prestations concernent principalement les entit\u00e9s suivantes : Edenred SE, Edenred France, Reward Gateway au Royaume-Uni, Ticket Servicios Brazil au Br\u00e9sil, Edenred Mexico et Servicios Edenred au Mexique ;

\n

\u2022les indemnit\u00e9s de cessation de service en Italie :

\n

\u2022indemnit\u00e9s forfaitaires calcul\u00e9es en fonction du nombre d\u2019ann\u00e9es de service du salari\u00e9 et de son salaire annuel au moment de son d\u00e9part (retraite, d\u00e9mission ou licenciement),

\n

\u2022l\u2019obligation calcul\u00e9e est couverte par la constatation d\u2019une provision au bilan ;

\n

\u2022les r\u00e9gimes de retraite du groupe Edenred sont pr\u00e9financ\u00e9s via des contrats d\u2019assurance souscrits aupr\u00e8s de compagnies d\u2019assurance ou de fondations. L\u2019allocation des actifs est donc principalement caract\u00e9ris\u00e9e par des actifs g\u00e9n\u00e9raux et des strat\u00e9gies d\u2019investissement prudentes de type assurantiel.

\n

Hypoth\u00e8ses actuarielles

\n

Les \u00e9valuations actuarielles d\u00e9pendent d\u2019un certain nombre de param\u00e8tres \u00e0 long terme d\u00e9finis par le Groupe. Ces param\u00e8tres sont revus chaque ann\u00e9e.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

2024

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n
\n

\u00c9volution des salaires

\n		\n

3,0%

\n		\n

-

\n		\n

3,0%

\n		\n

2,0%

\n
\n

Taux d\u2019actualisation

\n		\n

3,4%

\n		\n

5,3%

\n		\n

3,4%

\n		\n

3,4%

\n
\n

Taux d\u2019inflation

\n		\n

2,0%

\n		\n

3,9%

\n		\n

2,0%

\n		\n

2,0%

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

2023

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n
\n

\u00c9volution des salaires

\n		\n

3,0%

\n		\n

-

\n		\n

3,0%

\n		\n

2,0%

\n
\n

Taux d\u2019actualisation

\n		\n

3,2%

\n		\n

5,6%

\n		\n

3,2%

\n		\n

4,1%

\n
\n

Taux d\u2019inflation

\n		\n

2,0%

\n		\n

3,6%

\n		\n

2,0%

\n		\n

2,0%

\n
\n

Synth\u00e8se de la situation financi\u00e8re des r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi et des avantages \u00e0 long terme

\n

Afin de faciliter la lecture des tableaux, Edenred a fait le choix de pr\u00e9senter uniquement les agr\u00e9gats non nuls et/ou significatifs.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de pensions \u00e0 prestations d\u00e9finies

\n		\n

Autres r\u00e9gimes \u00e0 prestations d\u00e9finies *

\n		\n

Total

\n
\n

Valeur actualis\u00e9e des obligations financ\u00e9es

\n		\n

15

\n		\n

-

\n		\n

15

\n
\n

Juste valeur des actifs des r\u00e9gimes

\n		\n

(20)

\n		\n

-

\n		\n

(20)

\n
\n

Surplus/(D\u00e9ficit) des r\u00e9gimes financ\u00e9s

\n		\n

(5)

\n		\n

-

\n		\n

(5)

\n
\n

Valeur actualis\u00e9e des obligations non financ\u00e9es

\n		\n

-

\n		\n

16

\n		\n

16

\n
\n

Valeur nette au bilan

\n		\n

(5)

\n		\n

16

\n		\n

11

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de pensions \u00e0 prestations d\u00e9finies

\n		\n

Autres r\u00e9gimes \u00e0 prestations d\u00e9finies *

\n		\n

Total

\n
\n

Valeur actualis\u00e9e des obligations financ\u00e9es

\n		\n

14

\n		\n

-

\n		\n

14

\n
\n

Juste valeur des actifs des r\u00e9gimes

\n		\n

(18)

\n		\n

-

\n		\n

(18)

\n
\n

Surplus/(D\u00e9ficit) des r\u00e9gimes financ\u00e9s

\n		\n

(4)

\n		\n

-

\n		\n

(4)

\n
\n

Valeur actualis\u00e9e des obligations non financ\u00e9es

\n		\n

-

\n		\n

17

\n		\n

17

\n
\n

Valeur nette au bilan

\n		\n

(4)

\n		\n

17

\n		\n

13

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

\u00c9volution de la situation financi\u00e8re des r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi par zone g\u00e9ographique

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de retraite

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres *

\n		\n

Autres pays

\n		\n

Total

\n
\n

Dette actuarielle \u00e0 l\u2019ouverture

\n		\n

3

\n		\n

9

\n		\n

3

\n		\n

1

\n		\n

7

\n		\n

7

\n		\n

30

\n		\n

1

\n		\n

31

\n		\n

30

\n
\n

Co\u00fbt des services rendus dans l\u2019ann\u00e9e

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

2

\n
\n

Effet de l\u2019actualisation

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

1

\n
\n

Cotisations employ\u00e9s

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Co\u00fbts des services pass\u00e9s
(Modification de r\u00e9gime)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

(1)

\n
\n

R\u00e9duction/Liquidation de r\u00e9gime

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n
\n

Acquisition/(Cession)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Prestations vers\u00e9es par l\u2019employeur

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

(1)

\n
\n

(Gains)/Pertes actuarielles

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

-

\n
\n

Effet de change

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Dette actuarielle \u00e0 la cl\u00f4ture

\n		\n

1

\n		\n

10

\n		\n

4

\n		\n

1

\n		\n

7

\n		\n

7

\n		\n

30

\n		\n

1

\n		\n

31

\n		\n

31

\n
\n

*Impact des gains et pertes actuariels principalement li\u00e9s \u00e0 l\u2019effet d\u2019exp\u00e9rience induit par le changement de gouvernance.

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Juste valeur des actifs \u00e0 l\u2019ouverture

\n		\n

-

\n		\n

14

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

18

\n		\n

-

\n		\n

18

\n		\n

18

\n
\n

Revenus financiers

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Cotisations employeurs

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Cotisations employ\u00e9s

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Prestations vers\u00e9es

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

-

\n
\n

Liquidation de r\u00e9gime

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

1

\n
\n

Acquisition/(Cession)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

(Gains)/Pertes actuarielles

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

(1)

\n
\n

Effet de change

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

-

\n
\n

Autres

\n		\n

-

\n		\n

(1)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Juste valeur des actifs \u00e0 la cl\u00f4ture

\n		\n

-

\n		\n

16

\n		\n

3

\n		\n

(0)

\n		\n

-

\n		\n

1

\n		\n

20

\n		\n

-

\n		\n

20

\n		\n

18

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Situation Financi\u00e8re \u00e0 l\u2019ouverture *

\n		\n

3

\n		\n

(4)

\n		\n

-

\n		\n

1

\n		\n

7

\n		\n

5

\n		\n

12

\n		\n

1

\n		\n

13

\n		\n

12

\n
\n

Situation Financi\u00e8re
\u00e0 la cl\u00f4ture *

\n		\n

1

\n		\n

(6)

\n		\n

1

\n		\n

1

\n		\n

7

\n		\n

6

\n		\n

10

\n		\n

1

\n		\n

11

\n		\n

13

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Co\u00fbt des services rendus dans l\u2019ann\u00e9e

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

2

\n
\n

Revenus financiers nets

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Co\u00fbt des services pass\u00e9s
(Modification de r\u00e9gime)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Charge de l\u2019exercice

\n		\n

(2)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

1

\n
\n

Effet de change

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

-

\n
\n

\u00c9carts actuariels reconnus en capitaux propres

\n		\n

-

\n		\n

(1)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Tableau de r\u00e9conciliation de la provision retraite (y compris prime de fid\u00e9lit\u00e9) entre le 31 d\u00e9cembre 2022 et le 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Montant

\n
\n

2022

\n		\n

12

\n
\n

Dotation de la p\u00e9riode

\n		\n

4

\n
\n

Reprise sans utilisation

\n		\n

(3)

\n
\n

Reprise avec utilisation

\n		\n

(1)

\n
\n

Variation d\u2019\u00e9carts actuariels en capitaux propres

\n		\n

1

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

-

\n
\n

Change

\n		\n

-

\n
\n

2023

\n		\n

13

\n
\n

Dotation de la p\u00e9riode

\n		\n

1

\n
\n

Reprise sans utilisation

\n		\n

(2)

\n
\n

Reprise avec utilisation

\n		\n

-

\n
\n

Variation d\u2019\u00e9carts actuariels en capitaux propres

\n		\n

-

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

0

\n
\n

Change

\n		\n

(1)

\n
\n

2024

\n		\n

11

\n
\n

Gains et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses et aux effets d\u2019exp\u00e9rience

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

(Gains) et pertes actuariels li\u00e9s aux effets d\u2019exp\u00e9rience

\n		\n

-

\n		\n

-

\n
\n

(Gains) et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses d\u00e9mographiques

\n		\n

-

\n		\n

-

\n
\n

(Gains) et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses financi\u00e8res

\n		\n

-

\n		\n

1

\n
\n

Gains/pertes actuariels

\n		\n

-

\n		\n

1

\n
\n

\u00c9tude de sensibilit\u00e9

\n

Au 31 d\u00e9cembre 2024, la sensibilit\u00e9 des provisions pour engagements de retraite au taux d\u2019actualisation est la suivante : une baisse de 0,5 point et une hausse de 0,5 point du taux d\u2019actualisation auraient pour cons\u00e9quence respectivement une augmentation et une diminution d\u2019environ 2 millions d\u2019euros de la dette du Groupe.

", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296369": { "value": "

9.1Paiements fond\u00e9s sur des actions

\n

\"image\"

\n

Plans d\u2019actions sous conditions de performance

\n

Les plans d\u2019actions sous conditions de performance attribu\u00e9s par le Conseil d\u2019administration du 11 mai 2021, du 19 octobre 2021, du 23 f\u00e9vrier 2022, du 26 juillet 2022, du 23 f\u00e9vrier 2023, du 26 juillet 2023 du 28 f\u00e9vrier 2024 sont comptabilis\u00e9s conform\u00e9ment \u00e0 la norme IFRS 2.

\n

Les principes de comptabilisation sont identiques aux plans d\u2019options de souscription d\u2019actions.

\n

Le nombre d\u2019actions sous conditions de performance attribu\u00e9es est r\u00e9vis\u00e9 \u00e0 chaque cl\u00f4ture en fonction des \u00e9volutions de la probabilit\u00e9 de r\u00e9alisation des conditions de performance.

\n

Principales caract\u00e9ristiques

\n

La dur\u00e9e des plans 2021 \u00e0 2024 est de trois ans pour tous les b\u00e9n\u00e9ficiaires.

\n

Les actions de performance sont attribu\u00e9es d\u00e9finitivement au prorata de l\u2019atteinte des conditions de performance. En cas de non-respect de la condition de pr\u00e9sence \u00e0 l\u2019\u00e9ch\u00e9ance du plan, les droits \u00e0 actions peuvent \u00eatre d\u00e9finitivement perdus ou conserv\u00e9s au prorata temporis selon le motif de d\u00e9part. Ces actions d\u00e9finitivement acquises ne peuvent pas d\u00e9passer 100% de l\u2019attribution initiale.

\n

Dans le cadre du plan 20 d\u2019une dur\u00e9e de trois ans, les 935 926 actions nouvellement attribu\u00e9es en date du 28 f\u00e9vrier 2024 sont soumises \u00e0 l\u2019atteinte de conditions de performance, appr\u00e9ci\u00e9es entre le 1er janvier 2024 et le 31 d\u00e9cembre 2026, avant de devenir des actions d\u00e9finitivement acquises au 28 f\u00e9vrier 2027.

\n

Les conditions de performance, mesur\u00e9es entre le 1er janvier 2024 et le 31 d\u00e9cembre 2026, sont bas\u00e9es sur les objectifs suivants :

\n

(i)deux objectifs sur conditions internes, \u00e0 hauteur de 75%, li\u00e9s \u00e0 une progression :

\n

\u2022de l\u2019EBITDA,

\n

\u2022de trois crit\u00e8res RSE de diversit\u00e9, d\u2019\u00e9mission de gaz \u00e0 effet de serre et de nutrition ;

\n

(ii)un objectif sur conditions externes (de march\u00e9), \u00e0 hauteur de 25%, li\u00e9 :

\n

\u2022au positionnement du Total Shareholder Return (TSR) Edenred par rapport aux TSR du SBF120.

\n

En fonction de la performance r\u00e9alis\u00e9e, pour chacune des trois conditions du Plan, cette quotit\u00e9 sera minor\u00e9e ou major\u00e9e. Chaque condition de performance peut \u00eatre atteinte jusqu\u2019\u00e0 150% et les conditions peuvent se compenser si l\u2019une a \u00e9t\u00e9 d\u00e9pass\u00e9e et qu\u2019une autre n\u2019a pas \u00e9t\u00e9 atteinte ou partiellement atteinte. Le nombre d\u2019actions d\u00e9finitivement acquises ne pourra en revanche d\u00e9passer 100% des actions initialement attribu\u00e9es.

\n

Les actions de performance sont d\u00e9finitivement acquises sous r\u00e9serve de l\u2019atteinte des conditions de performance et de la condition de pr\u00e9sence \u00e0 l\u2019issue de la p\u00e9riode d\u2019acquisition.

\n

Les conditions de performance concernent :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

Poids

\n		\n

\n
\n

75% des actions attribu\u00e9es du plan

\n		\n

25% des actions attribu\u00e9es du plan

\n
\n

Conditions

\n
\n

Plan 14

\n		\n

Deux objectifs sur conditions internes li\u00e9s \u00e0 une progression en donn\u00e9es comparables de l\u2019EBITDA et des trois crit\u00e8res RSE de diversit\u00e9, d\u2019\u00e9mission de gaz \u00e0 effet de serre et de nutrition.

\n		\n

Un objectif sur condition de march\u00e9 li\u00e9 au positionnement du Total Shareholder Return (TSR) Edenred par rapport
aux TSR SBF120.

\n		\n

Les conditions de performance sont toujours en cours d\u2019appr\u00e9ciation pour
les plans 16, 17, 18, 19 et 20.

\n
\n

Plan du 11 mai 2021

\n
\n

527 258 actions

\n
\n

Plan 15

\n
\n

Plan du 19 octobre 2021

\n
\n

8 500 actions

\n
\n

Plan 16

\n
\n

Plan du 23 f\u00e9vrier 2022

\n
\n

646 845 actions

\n
\n

Plan 17

\n
\n

Plan du 26 juillet 2022

\n
\n

37 700 actions

\n
\n

Plan 18

\n
\n

Plan du 23 f\u00e9vrier 2023

\n
\n

626 185 actions

\n
\n

Plan 19

\n
\n

Plan du 26 juillet 2023

\n
\n

23 950 actions

\n
\n

Plan 20

\n
\n

Plan du 28 f\u00e9vrier 2024

\n
\n

935 926 actions

\n
\n

Juste valeur du plan d\u2019actions sous conditions de performance

\n

\"image\"

\n

La juste valeur correspond \u00e0 la valeur de l\u2019action au jour de l\u2019attribution sous d\u00e9duction de l\u2019hypoth\u00e8se de distribution de dividendes pendant la p\u00e9riode d\u2019acquisition.

\n

Les justes valeurs de ces r\u00e9mun\u00e9rations sont comptabilis\u00e9es de fa\u00e7on lin\u00e9aire sur la p\u00e9riode d\u2019acquisition des droits, en charge de personnel avec pour contrepartie les capitaux propres.

\n

La juste valeur du plan 20 s\u2019\u00e9l\u00e8ve \u00e0 41,67 euros par rapport \u00e0 un cours de l\u2019action de 45,66 euros, le 28 f\u00e9vrier 2024, date de l\u2019octroi.

\n

La charge totale comptabilis\u00e9e au titre du plan 2024 s\u2019\u00e9l\u00e8ve \u00e0 9 millions d\u2019euros au 31 d\u00e9cembre 2024.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n		\n

2021

\n		\n

2022

\n		\n

2023

\n		\n

2024

\n
\n

Plan 14

\n		\n

Plan 15

\n		\n

Plan 16

\n		\n

Plan 17

\n		\n

Plan 18

\n		\n

Plan 19

\n		\n

Plan 20

\n
\n

Juste valeur de la r\u00e9mun\u00e9ration pour les r\u00e9sidents

\n		\n

40,31

\n		\n

43,94

\n		\n

36,68

\n		\n

43,92

\n		\n

52,20

\n		\n

57,20

\n		\n

41,67

\n
\n

Juste valeur de la r\u00e9mun\u00e9ration pour les non-r\u00e9sidents

\n		\n

40,31

\n		\n

43,94

\n		\n

36,68

\n		\n

43,92

\n		\n

52,20

\n		\n

57,20

\n		\n

41,67

\n
\n

Charge comptabilis\u00e9e * en millions d\u2019euros

\n		\n

17

\n		\n

22

\n		\n

27

\n		\n

31

\n
\n

*En contrepartie des capitaux propres sur la dur\u00e9e du plan.

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296370": { "value": "

9.2Provisions pour retraites et avantages \u00e0 long terme

\n

\"image\"

\n

Les engagements sont calcul\u00e9s selon la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es, en tenant compte d\u2019hypoth\u00e8ses actuarielles telles que : augmentation des salaires, \u00e2ge de d\u00e9part en retraite, mortalit\u00e9, rotation et taux d\u2019actualisation. Ces hypoth\u00e8ses prennent en consid\u00e9ration les conditions particuli\u00e8res notamment macro\u00e9conomiques des diff\u00e9rents pays dans lesquels le Groupe op\u00e8re.

\n

Afin de d\u00e9terminer le passif au titre des engagements de retraite et assimil\u00e9s, il est \u00e9galement tenu compte des actifs des r\u00e9gimes d\u00e9tenus en couverture qui sont \u00e9valu\u00e9s \u00e0 leur valeur de march\u00e9. Le passif au titre des engagements de retraite comptabilis\u00e9 au bilan correspond \u00e0 la valeur actualis\u00e9e des obligations, apr\u00e8s d\u00e9duction de la juste valeur des actifs d\u00e9tenus en couverture. Un exc\u00e9dent d\u2019actifs n\u2019est comptabilis\u00e9 au bilan que dans la mesure o\u00f9 il repr\u00e9sente des avantages \u00e9conomiques futurs qui sont effectivement disponibles pour le Groupe, par exemple sous la forme de remboursements du r\u00e9gime ou de diminutions des cotisations futures au r\u00e9gime.

\n

Le passif net d\u00e9termin\u00e9 est constat\u00e9 au bilan dans la rubrique \u00ab Provisions \u00e0 caract\u00e8re non courant \u00bb.

\n

Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, la charge comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel comprend le co\u00fbt des services rendus au cours de l\u2019exercice ou pass\u00e9s.

\n

S\u2019agissant des avantages post\u00e9rieurs \u00e0 l\u2019emploi, les modifications d\u2019hypoth\u00e8ses actuarielles et effets d\u2019exp\u00e9rience donnent lieu \u00e0 des \u00e9carts actuariels qui sont int\u00e9gralement constat\u00e9s en capitaux propres de l\u2019exercice lors de leur survenance.

\n

En revanche, les \u00e9carts actuariels se rapportant aux avantages \u00e0 long terme du personnel en cours d\u2019emploi, en particulier les m\u00e9dailles du travail et les primes de fid\u00e9lit\u00e9, sont comptabilis\u00e9s en r\u00e9sultat financier lors de leur survenance.

\n

\"image\"

\n

Les salari\u00e9s du Groupe b\u00e9n\u00e9ficient de trois types d\u2019avantages :

\n

1.avantages \u00e0 court terme : cong\u00e9s pay\u00e9s, cong\u00e9s maladie, participation aux b\u00e9n\u00e9fices ;

\n

2.avantages \u00e0 long terme : m\u00e9daille du travail, indemnit\u00e9 pour invalidit\u00e9 de longue dur\u00e9e, prime de fid\u00e9lit\u00e9, prime d\u2019anciennet\u00e9 ;

\n

3.avantages post\u00e9rieurs \u00e0 l\u2019emploi :

\n

(a)cotisations d\u00e9finies : le Groupe n\u2019a pas d\u2019autre obligation que le paiement de primes dues \u00e0 des organismes ext\u00e9rieurs ; la charge qui correspond \u00e0 ces primes dues est prise en compte dans le r\u00e9sultat de l\u2019exercice. Ces r\u00e9gimes se caract\u00e9risent par des versements de cotisations p\u00e9riodiques \u00e0 des organismes ext\u00e9rieurs qui en assurent la gestion administrative et financi\u00e8re. Ces r\u00e9gimes lib\u00e8rent l\u2019employeur de toute obligation ult\u00e9rieure, l\u2019organisme se chargeant de verser aux salari\u00e9s les montants qui leur sont dus.

\n

Les paiements du Groupe sont constat\u00e9s en charges de la p\u00e9riode \u00e0 laquelle ils se rapportent.

\n

(b)prestations d\u00e9finies (indemnit\u00e9 de fin de carri\u00e8re, fonds de pensions). Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, le Groupe \u00e9value ses obligations conform\u00e9ment \u00e0 la norme IAS 19R \u00ab Avantages du Personnel \u00bb. Ces r\u00e9gimes se caract\u00e9risent par une obligation de l\u2019employeur vis-\u00e0-vis des salari\u00e9s. S\u2019ils ne sont pas enti\u00e8rement pr\u00e9financ\u00e9s, ils donnent lieu \u00e0 la constitution de provisions.

\n

Pour le Groupe, les r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi ont les caract\u00e9ristiques suivantes :

\n

\u2022les r\u00e9gimes de retraite \u00e0 prestations d\u00e9finies sont calcul\u00e9s ainsi :

\n

\u2022indemnit\u00e9s forfaitaires calcul\u00e9es en fonction du nombre d\u2019ann\u00e9es de service du salari\u00e9 et de son salaire annuel au moment de son d\u00e9part \u00e0 la retraite,

\n

\u2022le calcul est effectu\u00e9 sur la base de param\u00e8tres d\u00e9finis par la Direction financi\u00e8re du Groupe et des Ressources humaines une fois par an,

\n

\u2022l\u2019obligation calcul\u00e9e est couverte par la constatation d\u2019une provision au bilan.

\n

Ces prestations concernent principalement les entit\u00e9s suivantes : Edenred SE, Edenred France, Reward Gateway au Royaume-Uni, Ticket Servicios Brazil au Br\u00e9sil, Edenred Mexico et Servicios Edenred au Mexique ;

\n

\u2022les indemnit\u00e9s de cessation de service en Italie :

\n

\u2022indemnit\u00e9s forfaitaires calcul\u00e9es en fonction du nombre d\u2019ann\u00e9es de service du salari\u00e9 et de son salaire annuel au moment de son d\u00e9part (retraite, d\u00e9mission ou licenciement),

\n

\u2022l\u2019obligation calcul\u00e9e est couverte par la constatation d\u2019une provision au bilan ;

\n

\u2022les r\u00e9gimes de retraite du groupe Edenred sont pr\u00e9financ\u00e9s via des contrats d\u2019assurance souscrits aupr\u00e8s de compagnies d\u2019assurance ou de fondations. L\u2019allocation des actifs est donc principalement caract\u00e9ris\u00e9e par des actifs g\u00e9n\u00e9raux et des strat\u00e9gies d\u2019investissement prudentes de type assurantiel.

\n

Hypoth\u00e8ses actuarielles

\n

Les \u00e9valuations actuarielles d\u00e9pendent d\u2019un certain nombre de param\u00e8tres \u00e0 long terme d\u00e9finis par le Groupe. Ces param\u00e8tres sont revus chaque ann\u00e9e.

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

2024

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n
\n

\u00c9volution des salaires

\n		\n

3,0%

\n		\n

-

\n		\n

3,0%

\n		\n

2,0%

\n
\n

Taux d\u2019actualisation

\n		\n

3,4%

\n		\n

5,3%

\n		\n

3,4%

\n		\n

3,4%

\n
\n

Taux d\u2019inflation

\n		\n

2,0%

\n		\n

3,9%

\n		\n

2,0%

\n		\n

2,0%

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

2023

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n
\n

\u00c9volution des salaires

\n		\n

3,0%

\n		\n

-

\n		\n

3,0%

\n		\n

2,0%

\n
\n

Taux d\u2019actualisation

\n		\n

3,2%

\n		\n

5,6%

\n		\n

3,2%

\n		\n

4,1%

\n
\n

Taux d\u2019inflation

\n		\n

2,0%

\n		\n

3,6%

\n		\n

2,0%

\n		\n

2,0%

\n
\n

Synth\u00e8se de la situation financi\u00e8re des r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi et des avantages \u00e0 long terme

\n

Afin de faciliter la lecture des tableaux, Edenred a fait le choix de pr\u00e9senter uniquement les agr\u00e9gats non nuls et/ou significatifs.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de pensions \u00e0 prestations d\u00e9finies

\n		\n

Autres r\u00e9gimes \u00e0 prestations d\u00e9finies *

\n		\n

Total

\n
\n

Valeur actualis\u00e9e des obligations financ\u00e9es

\n		\n

15

\n		\n

-

\n		\n

15

\n
\n

Juste valeur des actifs des r\u00e9gimes

\n		\n

(20)

\n		\n

-

\n		\n

(20)

\n
\n

Surplus/(D\u00e9ficit) des r\u00e9gimes financ\u00e9s

\n		\n

(5)

\n		\n

-

\n		\n

(5)

\n
\n

Valeur actualis\u00e9e des obligations non financ\u00e9es

\n		\n

-

\n		\n

16

\n		\n

16

\n
\n

Valeur nette au bilan

\n		\n

(5)

\n		\n

16

\n		\n

11

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de pensions \u00e0 prestations d\u00e9finies

\n		\n

Autres r\u00e9gimes \u00e0 prestations d\u00e9finies *

\n		\n

Total

\n
\n

Valeur actualis\u00e9e des obligations financ\u00e9es

\n		\n

14

\n		\n

-

\n		\n

14

\n
\n

Juste valeur des actifs des r\u00e9gimes

\n		\n

(18)

\n		\n

-

\n		\n

(18)

\n
\n

Surplus/(D\u00e9ficit) des r\u00e9gimes financ\u00e9s

\n		\n

(4)

\n		\n

-

\n		\n

(4)

\n
\n

Valeur actualis\u00e9e des obligations non financ\u00e9es

\n		\n

-

\n		\n

17

\n		\n

17

\n
\n

Valeur nette au bilan

\n		\n

(4)

\n		\n

17

\n		\n

13

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

\u00c9volution de la situation financi\u00e8re des r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi par zone g\u00e9ographique

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de retraite

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres *

\n		\n

Autres pays

\n		\n

Total

\n
\n

Dette actuarielle \u00e0 l\u2019ouverture

\n		\n

3

\n		\n

9

\n		\n

3

\n		\n

1

\n		\n

7

\n		\n

7

\n		\n

30

\n		\n

1

\n		\n

31

\n		\n

30

\n
\n

Co\u00fbt des services rendus dans l\u2019ann\u00e9e

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

2

\n
\n

Effet de l\u2019actualisation

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

1

\n
\n

Cotisations employ\u00e9s

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Co\u00fbts des services pass\u00e9s
(Modification de r\u00e9gime)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

(1)

\n
\n

R\u00e9duction/Liquidation de r\u00e9gime

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n
\n

Acquisition/(Cession)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Prestations vers\u00e9es par l\u2019employeur

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

(1)

\n
\n

(Gains)/Pertes actuarielles

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

-

\n
\n

Effet de change

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Dette actuarielle \u00e0 la cl\u00f4ture

\n		\n

1

\n		\n

10

\n		\n

4

\n		\n

1

\n		\n

7

\n		\n

7

\n		\n

30

\n		\n

1

\n		\n

31

\n		\n

31

\n
\n

*Impact des gains et pertes actuariels principalement li\u00e9s \u00e0 l\u2019effet d\u2019exp\u00e9rience induit par le changement de gouvernance.

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Juste valeur des actifs \u00e0 l\u2019ouverture

\n		\n

-

\n		\n

14

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

18

\n		\n

-

\n		\n

18

\n		\n

18

\n
\n

Revenus financiers

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Cotisations employeurs

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Cotisations employ\u00e9s

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Prestations vers\u00e9es

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

-

\n
\n

Liquidation de r\u00e9gime

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

1

\n
\n

Acquisition/(Cession)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

(Gains)/Pertes actuarielles

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

(1)

\n
\n

Effet de change

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

-

\n
\n

Autres

\n		\n

-

\n		\n

(1)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Juste valeur des actifs \u00e0 la cl\u00f4ture

\n		\n

-

\n		\n

16

\n		\n

3

\n		\n

(0)

\n		\n

-

\n		\n

1

\n		\n

20

\n		\n

-

\n		\n

20

\n		\n

18

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Situation Financi\u00e8re \u00e0 l\u2019ouverture *

\n		\n

3

\n		\n

(4)

\n		\n

-

\n		\n

1

\n		\n

7

\n		\n

5

\n		\n

12

\n		\n

1

\n		\n

13

\n		\n

12

\n
\n

Situation Financi\u00e8re
\u00e0 la cl\u00f4ture *

\n		\n

1

\n		\n

(6)

\n		\n

1

\n		\n

1

\n		\n

7

\n		\n

6

\n		\n

10

\n		\n

1

\n		\n

11

\n		\n

13

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Co\u00fbt des services rendus dans l\u2019ann\u00e9e

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

2

\n
\n

Revenus financiers nets

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Co\u00fbt des services pass\u00e9s
(Modification de r\u00e9gime)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Charge de l\u2019exercice

\n		\n

(2)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

1

\n
\n

Effet de change

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

-

\n
\n

\u00c9carts actuariels reconnus en capitaux propres

\n		\n

-

\n		\n

(1)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Tableau de r\u00e9conciliation de la provision retraite (y compris prime de fid\u00e9lit\u00e9) entre le 31 d\u00e9cembre 2022 et le 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Montant

\n
\n

2022

\n		\n

12

\n
\n

Dotation de la p\u00e9riode

\n		\n

4

\n
\n

Reprise sans utilisation

\n		\n

(3)

\n
\n

Reprise avec utilisation

\n		\n

(1)

\n
\n

Variation d\u2019\u00e9carts actuariels en capitaux propres

\n		\n

1

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

-

\n
\n

Change

\n		\n

-

\n
\n

2023

\n		\n

13

\n
\n

Dotation de la p\u00e9riode

\n		\n

1

\n
\n

Reprise sans utilisation

\n		\n

(2)

\n
\n

Reprise avec utilisation

\n		\n

-

\n
\n

Variation d\u2019\u00e9carts actuariels en capitaux propres

\n		\n

-

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

0

\n
\n

Change

\n		\n

(1)

\n
\n

2024

\n		\n

11

\n
\n

Gains et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses et aux effets d\u2019exp\u00e9rience

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

(Gains) et pertes actuariels li\u00e9s aux effets d\u2019exp\u00e9rience

\n		\n

-

\n		\n

-

\n
\n

(Gains) et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses d\u00e9mographiques

\n		\n

-

\n		\n

-

\n
\n

(Gains) et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses financi\u00e8res

\n		\n

-

\n		\n

1

\n
\n

Gains/pertes actuariels

\n		\n

-

\n		\n

1

\n
\n

\u00c9tude de sensibilit\u00e9

\n

Au 31 d\u00e9cembre 2024, la sensibilit\u00e9 des provisions pour engagements de retraite au taux d\u2019actualisation est la suivante : une baisse de 0,5 point et une hausse de 0,5 point du taux d\u2019actualisation auraient pour cons\u00e9quence respectivement une augmentation et une diminution d\u2019environ 2 millions d\u2019euros de la dette du Groupe.

10.2Provisions

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IAS 37 \u00ab Provisions, passifs \u00e9ventuels et actifs \u00e9ventuels \u00bb, les provisions sont comptabilis\u00e9es lorsque, \u00e0 la cl\u00f4ture de l\u2019exercice, le Groupe a une obligation \u00e0 l\u2019\u00e9gard d\u2019un tiers qui r\u00e9sulte d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9 et dont il est probable ou certain qu\u2019elle provoquera une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut \u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Ces provisions sont estim\u00e9es selon leur nature en tenant compte des hypoth\u00e8ses les plus probables.

\n

Les provisions pour restructuration sont comptabilis\u00e9es lorsque le Groupe a un plan formalis\u00e9 et d\u00e9taill\u00e9 pour la restructuration qui a \u00e9t\u00e9 notifi\u00e9e aux parties concern\u00e9es.

\n

\"image\"

\n

Les provisions comprennent des provisions pour sinistres li\u00e9s aux vols, calcul\u00e9es en fonction des d\u00e9clarations et en se basant sur le pourcentage de la valeur faciale des titres vol\u00e9s correspondant \u00e0 une anticipation du taux d\u2019utilisation effective des titres de services vol\u00e9s.

\n

\n

\"image\"

\n

La variation du poste des provisions \u00e0 caract\u00e8re non courant, entre le 1er janvier 2024 et le 31 d\u00e9cembre 2024, est constitu\u00e9e des \u00e9l\u00e9ments suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Impact capitaux propres

\n		\n

Dotation de la p\u00e9riode

\n		\n

Reprise avec utilisation

\n		\n

Reprise sans utilisation

\n		\n

Diff\u00e9rence de conversion

\n		\n

Reclassement & p\u00e9rim\u00e8tre

\n		\n

2024

\n
\n

Provisions pour retraites et primes de fid\u00e9lit\u00e9

\n		\n

13

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

(2)

\n		\n

(1)

\n		\n

-

\n		\n

11

\n
\n

Provisions pour litiges et autres

\n		\n

8

\n		\n

-

\n		\n

6

\n		\n

-

\n		\n

(5)

\n		\n

(1)

\n		\n

-

\n		\n

8

\n
\n

Total provisions \u00e0 caract\u00e8re non courant

\n		\n

21

\n		\n

-

\n		\n

7

\n		\n

-

\n		\n

(7)

\n		\n

(2)

\n		\n

-

\n		\n

19

\n
\n

\"image\"

\n

La variation du poste des provisions \u00e0 caract\u00e8re courant, entre le 1er janvier 2024 et le 31 d\u00e9cembre 2024, est constitu\u00e9e des \u00e9l\u00e9ments suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Impact capitaux propres

\n		\n

Dotation de la p\u00e9riode

\n		\n

Reprise avec utilisation

\n		\n

Reprise sans utilisation

\n		\n

Diff\u00e9rence de conversion

\n		\n

Reclassement & p\u00e9rim\u00e8tre

\n		\n

2024

\n
\n

Provisions pour restructurations

\n		\n

1

\n		\n

-

\n		\n

2

\n		\n

(1)

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Provisions pour litiges et autres

\n		\n

9

\n		\n

-

\n		\n

5

\n		\n

(1)

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

12

\n
\n

Total provisions \u00e0 caract\u00e8re courant

\n		\n

10

\n		\n

-

\n		\n

7

\n		\n

(2)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

13

\n
\n

Pris individuellement, il n\u2019existe pas de litige significatif, \u00e0 l\u2019exception de ceux pr\u00e9sent\u00e9s dans la Note 10.3 \u00ab Litiges et risques \u00bb.

\n

10.3Litiges et risques

\n

Le Groupe est engag\u00e9 dans le cours normal de ses activit\u00e9s dans un nombre de contentieux avec des tiers ou avec des autorit\u00e9s judiciaires et/ou administratives (y compris fiscales).

\n

Contentieux concurrence France

\n

En 2015, la soci\u00e9t\u00e9 fran\u00e7aise Octoplus ainsi que trois syndicats de l\u2019h\u00f4tellerie restauration ont saisi l\u2019Autorit\u00e9 de la concurrence de plusieurs plaintes, dont certaines assorties de mesures conservatoires, concernant plusieurs soci\u00e9t\u00e9s fran\u00e7aises du secteur des titres-restaurants, dont Edenred France. Apr\u00e8s avoir instruit ces plaintes et entendu les services d\u2019instruction ainsi que l\u2019ensemble des parties concern\u00e9es, le coll\u00e8ge de l\u2019Autorit\u00e9 de la concurrence a d\u00e9cid\u00e9, le 6 octobre 2016, d\u2019\u00e9carter les demandes de mesures conservatoires formul\u00e9es (notamment) \u00e0 l\u2019encontre d\u2019Edenred France, tout en poursuivant ses investigations sur le fond.

\n

Le 2 mars 2018, les services d\u2019instruction de l\u2019Autorit\u00e9 de la concurrence ont adress\u00e9 \u00e0 Edenred France, dans le cadre de l\u2019instruction au fond, une notification de griefs dans laquelle ils \u00e9cartaient (\u00e0 nouveau) l\u2019ensemble des critiques formul\u00e9es par les plaignants, y compris les pratiques tarifaires que ces derniers all\u00e9guaient (et notamment les taux de commission pr\u00e9tendument \u00e9lev\u00e9s sur la partie \u00ab acceptation \u00bb du march\u00e9). Dans cette notification de griefs, les services d\u2019instruction formulaient toutefois deux autres griefs, portant respectivement sur un \u00e9change d\u2019informations entre \u00e9metteurs, par le biais de la Centrale de R\u00e8glement des Titres (CRT) (entre 2010 et 2015), et sur une s\u00e9rie d\u2019accords entre \u00e9metteurs visant \u00e0 verrouiller l\u2019entr\u00e9e sur le march\u00e9 des titres-restaurants gr\u00e2ce, notamment, \u00e0 des conditions d\u2019acc\u00e8s \u00e0 la CRT jug\u00e9es non transparentes (entre 2002 et 2018).

\n

Le 22 mai 2018 puis le 29 avril 2019, Edenred a d\u00e9pos\u00e9 des observations \u00e0 l\u2019Autorit\u00e9 de la concurrence dans lesquelles elle contestait chacun de ces griefs. Par une d\u00e9cision du 17 d\u00e9cembre 2019, l\u2019Autorit\u00e9 de la concurrence a finalement \u00e9cart\u00e9 ces arguments et sanctionn\u00e9 Edenred (ainsi que les autres \u00e9metteurs vis\u00e9s par la notification de griefs) au paiement d\u2019une amende de 158 millions d\u2019euros sur la base de ces deux griefs \u2013 amende dont Edenred s\u2019est acquitt\u00e9e le 31 mars 2021.

\n

Le 2 mars 2020, Edenred a form\u00e9 un recours devant la Cour d\u2019appel de Paris contre la d\u00e9cision rendue par l\u2019Autorit\u00e9 de la concurrence le 17 d\u00e9cembre 2019. La Cour d\u2019appel ayant confirm\u00e9 la d\u00e9cision de l\u2019Autorit\u00e9 de la concurrence le 16 novembre 2023, Edenred s\u2019est pourvue en cassation, le 14 d\u00e9cembre 2023. En parall\u00e8le, Edenred a \u00e9galement introduit, le 8 juillet 2024, une action en inscription de faux devant la Cour d\u2019appel de Versailles dirig\u00e9e contre l\u2019arr\u00eat de la Cour d\u2019appel de Paris. Par un arr\u00eat du 28 janvier 2025, la Cour d\u2019appel de Versailles a confirm\u00e9 que l\u2019arr\u00eat du 16 novembre 2023 \u00e9tait entach\u00e9 de faux. Conform\u00e9ment \u00e0 l\u2019arr\u00eat rendu le 28 janvier 2025 par la Cour d\u2019appel de Versailles, il appartient d\u00e9sormais \u00e0 la Cour de cassation d\u2019en tirer les cons\u00e9quences, ce qui ne pourra que conduire selon Edenred, \u00e0 l\u2019annulation de l\u2019arr\u00eat du 16 novembre 2023. Malgr\u00e9 ces recours, toujours en cours, \u00e0 ce jour, l\u2019actif associ\u00e9 au paiement de l\u2019amende, constat\u00e9 en autres tiers actifs, a int\u00e9gralement \u00e9t\u00e9 d\u00e9pr\u00e9ci\u00e9 au 31 d\u00e9cembre 2023.

\n

\u00c0 la suite de la d\u00e9cision de la Cour d\u2019appel de Paris, des commer\u00e7ants affili\u00e9s, un fonds sp\u00e9cialis\u00e9 dans le financement d\u2019actions de groupe ainsi que la soci\u00e9t\u00e9 Octoplus ont assign\u00e9 Edenred France et Edenred SE en vue d\u2019obtenir la r\u00e9paration du pr\u00e9judice qu\u2019ils auraient pr\u00e9tendument subi du fait des pratiques anticoncurrentielles sanctionn\u00e9es par l\u2019Autorit\u00e9 de la concurrence. D\u2019autres acteurs pourraient se manifester dans le futur.

\n

Apr\u00e8s avoir analys\u00e9 ces demandes avec ses conseils, Edenred estime disposer de multiples arguments pour contester le bien-fond\u00e9 des demandes indemnitaires formul\u00e9es \u00e0 leur encontre et solliciter le d\u00e9bout\u00e9 int\u00e9gral des diff\u00e9rents plaignants.

\n

Contentieux concurrence Turquie

\n

Les autorit\u00e9s turques de la concurrence ont men\u00e9 en f\u00e9vrier 2010 une investigation aupr\u00e8s d\u2019Edenred Turquie et de Sodexo Turquie visant \u00e0 examiner les comportements de ces deux entit\u00e9s sur leur march\u00e9 entre 2007 et 2010. Cette investigation a d\u00e9bouch\u00e9 en juillet 2010 sur une d\u00e9cision de classement sans suite. Apr\u00e8s avoir instruit la demande d\u2019un autre acteur du march\u00e9 demandant l\u2019annulation de cette d\u00e9cision, la Haute Cour d\u2019\u00c9tat a jug\u00e9 que les autorit\u00e9s de concurrence devaient conduire \u00e0 nouveau une investigation compl\u00e8te aupr\u00e8s de six acteurs du march\u00e9 des titres services en Turquie, en ce y compris Edenred, au regard de leur comportement respectif sur le march\u00e9 des titres services entre 2007 et 2010.

\n

Le 15 novembre 2018, les autorit\u00e9s de la concurrence turques ont condamn\u00e9 Edenred \u00e0 une amende d\u2019un montant d\u2019un million d\u2019euros dans le cadre de sa participation dans Netser, la filiale cr\u00e9\u00e9e avec Sodexo, il y a 17 ans, aux fins de fournir aux restaurateurs une solution technique efficace et bon march\u00e9 d\u2019acc\u00e8s au r\u00e9seau mon\u00e9tique. L\u2019amende a \u00e9t\u00e9 pay\u00e9e par Edenred au premier semestre 2019. La Soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 31 mai 2019 aupr\u00e8s de la Cour administrative d\u2019Ankara. L\u2019audience d\u2019appel s\u2019est tenue le 22 octobre 2020 et une d\u00e9cision est attendue au cours des prochains exercices.

\n

Contentieux concurrence R\u00e9publique tch\u00e8que

\n

L\u2019autorit\u00e9 tch\u00e8que de la concurrence a men\u00e9 en 2019 une investigation aupr\u00e8s d\u2019Edenred R\u00e9publique tch\u00e8que et des soci\u00e9t\u00e9s Sodexo et Up visant \u00e0 examiner les comportements de ces entit\u00e9s sur leur march\u00e9. Cette investigation a d\u00e9bouch\u00e9 en octobre 2021 sur une notification de griefs assortie d\u2019un montant d\u2019amende potentiel, estim\u00e9 par les autorit\u00e9s tch\u00e8ques autour de 4,1 millions d\u2019euros. Edenred estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils juridiques, avoir de solides arguments contre ces griefs. Edenred a fait appel de cette d\u00e9cision. Le 24 octobre 2023, le Pr\u00e9sident de l\u2019autorit\u00e9 tch\u00e8que de la concurrence a rendu sa d\u00e9cision et a confirm\u00e9 les conclusions de premi\u00e8re instance en ce qui concerne les pratiques anticoncurrentielles all\u00e9gu\u00e9es, mais a annul\u00e9 l\u2019amende impos\u00e9e \u00e0 Edenred R\u00e9publique tch\u00e8que pour des raisons de proc\u00e9dure. L\u2019affaire a \u00e9t\u00e9 renvoy\u00e9e en premi\u00e8re instance. L\u2019autorit\u00e9 tch\u00e8que de la concurrence doit rendre une nouvelle d\u00e9cision concernant le montant potentiel de l\u2019amende au cours de l\u2019ann\u00e9e 2025, qui pourra, le cas \u00e9ch\u00e9ant, faire l\u2019objet d\u2019une proc\u00e9dure d\u2019appel dont la dur\u00e9e serait d\u2019environ 12 mois \u00e0 18 mois.

\n

Le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux Italie

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Le 20 f\u00e9vrier 2024, la soci\u00e9t\u00e9 Edenred Italia s.r.l. s\u2019est vu signifier par le procureur de Rome, en Italie, sa mise en cause administrative, ainsi que la mise en cause p\u00e9nale de quatre de ses dirigeants actuels ou pass\u00e9s, dans le cadre de la proc\u00e9dure d\u2019appel d\u2019offres organis\u00e9e en octobre 2019 par la centrale d\u2019achat de l\u2019administration publique italienne, Consip, et pour lequel Edenred Italia s.r.l a remport\u00e9 quatre lots sur quinze. Il est reproch\u00e9 \u00e0 Edenred Italia s.r.l de ne pas s\u2019\u00eatre conform\u00e9 aux r\u00e8gles de cet appel d\u2019offres. Une somme d\u2019environ 20 millions d\u2019euros a \u00e9t\u00e9 saisie, correspondant, selon le procureur, au montant maximum que pourrait avoir \u00e0 restituer Edenred Italia s.r.l. \u00e0 l\u2018issue de la proc\u00e9dure. Edenred Italia s.r.l. demeure en pleine capacit\u00e9 d\u2019op\u00e9rer sur son march\u00e9 avec l\u2019ensemble de son offre, y compris r\u00e9pondre et op\u00e9rer des appels d\u2019offres publics. Edenred Italia s.r.l. se tient \u00e0 la disposition des autorit\u00e9s judiciaires italiennes pour fournir toutes les explications n\u00e9cessaires sur cette affaire et demeure confiant quant \u00e0 son issue. Une audience pr\u00e9liminaire se tiendra en mai 2025. La proc\u00e9dure devrait durer plusieurs ann\u00e9es.

\n

\u00c0 ce stade de la proc\u00e9dure, le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux fiscaux Br\u00e9sil

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Taxe municipale \u2013 Ticket Servi\u00e7os

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En d\u00e9cembre 2011, la municipalit\u00e9 de S\u00e3o Paulo a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 br\u00e9silienne Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t municipal (ISS \u2013 Imposto Sobre Servi\u00e7os) au titre de la p\u00e9riode d\u2019avril \u00e0 d\u00e9cembre 2006, alors que celle-ci s\u2019est d\u00e9j\u00e0 acquitt\u00e9e de cet imp\u00f4t aupr\u00e8s de la municipalit\u00e9 d\u2019Alphaville.

\n

En novembre 2012, la municipalit\u00e9 a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9, sur les m\u00eames fondements, les montants correspondants \u00e0 la p\u00e9riode de janvier 2007 \u00e0 mars 2009.

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La chambre d\u2019appel administrative s\u2019est prononc\u00e9e d\u00e9favorablement le 23 septembre 2014. La Soci\u00e9t\u00e9 a fait appel de la d\u00e9cision.

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En date du 11 ao\u00fbt 2015, le pourvoi form\u00e9 par la soci\u00e9t\u00e9 a \u00e9t\u00e9 rejet\u00e9 mettant ainsi fin \u00e0 la phase administrative du contentieux.

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La Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 le 10 novembre 2015 une requ\u00eate devant le Tribunal de Justice de l\u2019\u00c9tat de Sao Paolo tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s.

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En date du 13 ao\u00fbt 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la Soci\u00e9t\u00e9. Le 30 avril 2021, la Soci\u00e9t\u00e9 a fait appel en deuxi\u00e8me instance. Le 22 juin 2023, la Cour d\u2019appel a statu\u00e9 en faveur de la Soci\u00e9t\u00e9. La Municipalit\u00e9 de S\u00e3o Paulo a fait appel de la d\u00e9cision devant la Cour Sup\u00e9rieure en septembre 2023. Par une d\u00e9cision du 11 octobre 2024 devenue d\u00e9finitive le 29 novembre 2024, la Cour Sup\u00e9rieure a rejet\u00e9 l\u2019appel de Municipalit\u00e9 de S\u00e3o Paulo donnant ainsi d\u00e9finitivement raison \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os.

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D\u00e9ductibilit\u00e9 fiscale des amortissements de goodwill

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En janvier 2012, l\u2019administration fiscale f\u00e9d\u00e9rale br\u00e9silienne a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de contribution additionnelle (IRPJ et CSLL) au titre des exercices 2007 \u00e0 2010. Le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 97 millions de reals br\u00e9siliens (soit 15 millions d\u2019euros), auxquels s\u2019ajoutent 176 millions de reals br\u00e9siliens (soit 27 millions d\u2019euros) en p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024 suite \u00e0 une d\u00e9cision de r\u00e9duction de ces p\u00e9nalit\u00e9s, intervenue en mars 2024.

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Au cours de l\u2019exercice fiscal 2016, l\u2019administration a \u00e9mis deux redressements suppl\u00e9mentaires, en ligne avec le pr\u00e9c\u00e9dent, sur 2011 et 2012.

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Au titre de l\u2019exercice 2011, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 25 millions de reals br\u00e9siliens (soit 4 millions d\u2019euros), auxquels s\u2019ajoutent 78 millions de reals br\u00e9siliens (soit 12 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

\n

Au titre de l\u2019exercice 2012, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 16 millions de reals br\u00e9silien (soit 2 millions d\u2019euros), auxquels s\u2019ajoutent 50 millions de reals br\u00e9siliens (soit 8 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

\n

L\u2019administration remet en cause la d\u00e9ductibilit\u00e9 fiscale de l\u2019amortissement de la survaleur constat\u00e9e lors du rachat de la part minoritaire dans la soci\u00e9t\u00e9 Ticket Servi\u00e7os. La Soci\u00e9t\u00e9 conteste ces redressements.

\n

Concernant le redressement portant sur les exercices 2007 \u00e0 2010, la Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 une requ\u00eate devant le Tribunal judiciaire en premi\u00e8re instance tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s. Cette requ\u00eate est assortie d\u2019une demande de sursis de paiement de la somme en litige. La soci\u00e9t\u00e9 a donc d\u00e9pos\u00e9 en 2018 une garantie bancaire pour sursoir au paiement du contentieux pour un montant de 386 millions de reals br\u00e9siliens (soit 72 millions d\u2019euros), constitutif d\u2019un engagement hors bilan donn\u00e9 par le Groupe. En date du 21 juin 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 19 octobre 2020 aupr\u00e8s de la Cour R\u00e9gional F\u00e9d\u00e9ral qui a annul\u00e9 la d\u00e9cision en ao\u00fbt 2023 et renvoy\u00e9 l\u2019affaire en premi\u00e8re instance.

\n

Concernant le redressement portant sur des exercices 2011 et 2012, le 14 septembre 2022, la derni\u00e8re instance de la phase administrative a confirm\u00e9 le redressement mais a annul\u00e9 la p\u00e9nalit\u00e9 de 150%. Un recours en annulation a \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 Brasilia en septembre 2023. En mars 2024, le Bureau du Procureur G\u00e9n\u00e9ral du Tr\u00e9sor National a accept\u00e9 de r\u00e9duire le montant des p\u00e9nalit\u00e9s.

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La Soci\u00e9t\u00e9 estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, que sa requ\u00eate a des chances probables d\u2019aboutir favorablement. La Soci\u00e9t\u00e9 n\u2019a donc constitu\u00e9 aucune provision \u00e0 ce titre.

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Contr\u00f4les fiscaux Italie

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Edenred Italia

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Exercices fiscaux 2014-2016

\n

Au cours de l\u2019exercice 2019, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2014 \u00e0 2016.

\n

En juin 2019, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre des exercices 2014 \u00e0 2016. L\u2019administration fiscale conteste la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE ainsi que le rythme de reconnaissance de produits de son activit\u00e9 (facturation des partenaires marchands).

\n

Au cours du mois de novembre 2019, l\u2019administration a adress\u00e9 une proposition de rectification interruptive de prescription. Les discussions avec l\u2019administration fiscale n\u2019ayant pas pu aboutir \u00e0 un consensus au premier semestre 2020, Edenred a introduit le 28 mai 2020 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italie. Parall\u00e8lement, la Soci\u00e9t\u00e9 a poursuivi devant les tribunaux la contestation du redressement portant sur la facturation des partenaires marchands.

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En avril 2021 et en juillet 2021, l\u2019administration a adress\u00e9 des propositions de rectifications compl\u00e9mentaires portant sur le montant de la redevance de marque factur\u00e9 respectivement en 2015 et 2016 par Edenred SE. La proc\u00e9dure amiable est \u00e9tendue \u00e0 ces rectifications.

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En septembre 2022, les juges en premi\u00e8re instance se sont prononc\u00e9s en faveur de la Soci\u00e9t\u00e9 dans le contentieux engag\u00e9 sur la facturation des partenaires marchands. Cette d\u00e9cision favorable a \u00e9t\u00e9 confirm\u00e9e par la Cour d\u2019Appel le 24 mai 2023. L\u2019administration fiscale a fait appel de la d\u00e9cision devant la Cour Supr\u00eame.

\n

Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester les divers chefs de redressement.

\n

La Soci\u00e9t\u00e9 estime avoir un risque de redressement limit\u00e9 \u00e9valu\u00e9 et provisionn\u00e9 \u00e0 hauteur de 1 million d\u2019euros pr\u00e9sent\u00e9 en dette d\u2019imp\u00f4t courant.

\n

Exercice fiscal 2017

\n

De mai \u00e0 d\u00e9cembre 2023, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2017. Le 5 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab avis d\u2019imposition \u00bb au titre de l\u2019exercice 2017 dans lequel elle conteste la facturation de la redevance de marque \u00e0 Edenred Italie par Edenred SE. Edenred a introduit le 26 mars 2024 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italia s.r.l.

\n

Exercice fiscal 2018

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De juillet \u00e0 d\u00e9cembre 2022, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2018.

\n

Le 16 d\u00e9cembre 2022, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre de l\u2019exercice 2018 dans lequel elle conteste d\u2019une part, la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE et d\u2019autre part, le montant de la plus-value de cession r\u00e9alis\u00e9e par la Soci\u00e9t\u00e9 lors de la cession des titres d\u2019Edenred UK. Le 4 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 une proposition de rectifications portant sur ces deux points.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux et d\u2019experts en valorisation, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester la position de l\u2019administration et donc n\u2019a donc pas comptabilis\u00e9 de provision.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296372": { "value": "

Les engagements sont calcul\u00e9s selon la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es, en tenant compte d\u2019hypoth\u00e8ses actuarielles telles que : augmentation des salaires, \u00e2ge de d\u00e9part en retraite, mortalit\u00e9, rotation et taux d\u2019actualisation. Ces hypoth\u00e8ses prennent en consid\u00e9ration les conditions particuli\u00e8res notamment macro\u00e9conomiques des diff\u00e9rents pays dans lesquels le Groupe op\u00e8re.

\n

Afin de d\u00e9terminer le passif au titre des engagements de retraite et assimil\u00e9s, il est \u00e9galement tenu compte des actifs des r\u00e9gimes d\u00e9tenus en couverture qui sont \u00e9valu\u00e9s \u00e0 leur valeur de march\u00e9. Le passif au titre des engagements de retraite comptabilis\u00e9 au bilan correspond \u00e0 la valeur actualis\u00e9e des obligations, apr\u00e8s d\u00e9duction de la juste valeur des actifs d\u00e9tenus en couverture. Un exc\u00e9dent d\u2019actifs n\u2019est comptabilis\u00e9 au bilan que dans la mesure o\u00f9 il repr\u00e9sente des avantages \u00e9conomiques futurs qui sont effectivement disponibles pour le Groupe, par exemple sous la forme de remboursements du r\u00e9gime ou de diminutions des cotisations futures au r\u00e9gime.

\n

Le passif net d\u00e9termin\u00e9 est constat\u00e9 au bilan dans la rubrique \u00ab Provisions \u00e0 caract\u00e8re non courant \u00bb.

\n

Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, la charge comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel comprend le co\u00fbt des services rendus au cours de l\u2019exercice ou pass\u00e9s.

\n

S\u2019agissant des avantages post\u00e9rieurs \u00e0 l\u2019emploi, les modifications d\u2019hypoth\u00e8ses actuarielles et effets d\u2019exp\u00e9rience donnent lieu \u00e0 des \u00e9carts actuariels qui sont int\u00e9gralement constat\u00e9s en capitaux propres de l\u2019exercice lors de leur survenance.

\n

En revanche, les \u00e9carts actuariels se rapportant aux avantages \u00e0 long terme du personnel en cours d\u2019emploi, en particulier les m\u00e9dailles du travail et les primes de fid\u00e9lit\u00e9, sont comptabilis\u00e9s en r\u00e9sultat financier lors de leur survenance.

Conform\u00e9ment \u00e0 la norme IAS 37 \u00ab Provisions, passifs \u00e9ventuels et actifs \u00e9ventuels \u00bb, les provisions sont comptabilis\u00e9es lorsque, \u00e0 la cl\u00f4ture de l\u2019exercice, le Groupe a une obligation \u00e0 l\u2019\u00e9gard d\u2019un tiers qui r\u00e9sulte d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9 et dont il est probable ou certain qu\u2019elle provoquera une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut \u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Ces provisions sont estim\u00e9es selon leur nature en tenant compte des hypoth\u00e8ses les plus probables.

\n

Les provisions pour restructuration sont comptabilis\u00e9es lorsque le Groupe a un plan formalis\u00e9 et d\u00e9taill\u00e9 pour la restructuration qui a \u00e9t\u00e9 notifi\u00e9e aux parties concern\u00e9es.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296371": { "value": "

Les engagements sont calcul\u00e9s selon la m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es, en tenant compte d\u2019hypoth\u00e8ses actuarielles telles que : augmentation des salaires, \u00e2ge de d\u00e9part en retraite, mortalit\u00e9, rotation et taux d\u2019actualisation. Ces hypoth\u00e8ses prennent en consid\u00e9ration les conditions particuli\u00e8res notamment macro\u00e9conomiques des diff\u00e9rents pays dans lesquels le Groupe op\u00e8re.

\n

Afin de d\u00e9terminer le passif au titre des engagements de retraite et assimil\u00e9s, il est \u00e9galement tenu compte des actifs des r\u00e9gimes d\u00e9tenus en couverture qui sont \u00e9valu\u00e9s \u00e0 leur valeur de march\u00e9. Le passif au titre des engagements de retraite comptabilis\u00e9 au bilan correspond \u00e0 la valeur actualis\u00e9e des obligations, apr\u00e8s d\u00e9duction de la juste valeur des actifs d\u00e9tenus en couverture. Un exc\u00e9dent d\u2019actifs n\u2019est comptabilis\u00e9 au bilan que dans la mesure o\u00f9 il repr\u00e9sente des avantages \u00e9conomiques futurs qui sont effectivement disponibles pour le Groupe, par exemple sous la forme de remboursements du r\u00e9gime ou de diminutions des cotisations futures au r\u00e9gime.

\n

Le passif net d\u00e9termin\u00e9 est constat\u00e9 au bilan dans la rubrique \u00ab Provisions \u00e0 caract\u00e8re non courant \u00bb.

\n

Pour les r\u00e9gimes \u00e0 prestations d\u00e9finies, la charge comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel comprend le co\u00fbt des services rendus au cours de l\u2019exercice ou pass\u00e9s.

\n

S\u2019agissant des avantages post\u00e9rieurs \u00e0 l\u2019emploi, les modifications d\u2019hypoth\u00e8ses actuarielles et effets d\u2019exp\u00e9rience donnent lieu \u00e0 des \u00e9carts actuariels qui sont int\u00e9gralement constat\u00e9s en capitaux propres de l\u2019exercice lors de leur survenance.

\n

En revanche, les \u00e9carts actuariels se rapportant aux avantages \u00e0 long terme du personnel en cours d\u2019emploi, en particulier les m\u00e9dailles du travail et les primes de fid\u00e9lit\u00e9, sont comptabilis\u00e9s en r\u00e9sultat financier lors de leur survenance.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296373": { "value": "Hypoth\u00e8ses actuarielles\n

Les \u00e9valuations actuarielles d\u00e9pendent d\u2019un certain nombre de param\u00e8tres \u00e0 long terme d\u00e9finis par le Groupe. Ces param\u00e8tres sont revus chaque ann\u00e9e.

\n

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2024

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France

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Royaume-Uni

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Belgique

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Italie

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\u00c9volution des salaires

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3,0%

\n		\n

-

\n		\n

3,0%

\n		\n

2,0%

\n
\n

Taux d\u2019actualisation

\n		\n

3,4%

\n		\n

5,3%

\n		\n

3,4%

\n		\n

3,4%

\n
\n

Taux d\u2019inflation

\n		\n

2,0%

\n		\n

3,9%

\n		\n

2,0%

\n		\n

2,0%

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

2023

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n
\n

\u00c9volution des salaires

\n		\n

3,0%

\n		\n

-

\n		\n

3,0%

\n		\n

2,0%

\n
\n

Taux d\u2019actualisation

\n		\n

3,2%

\n		\n

5,6%

\n		\n

3,2%

\n		\n

4,1%

\n
\n

Taux d\u2019inflation

\n		\n

2,0%

\n		\n

3,6%

\n		\n

2,0%

\n		\n

2,0%

\n
\n
\u00c9tude de sensibilit\u00e9\n

Au 31 d\u00e9cembre 2024, la sensibilit\u00e9 des provisions pour engagements de retraite au taux d\u2019actualisation est la suivante : une baisse de 0,5 point et une hausse de 0,5 point du taux d\u2019actualisation auraient pour cons\u00e9quence respectivement une augmentation et une diminution d\u2019environ 2 millions d\u2019euros de la dette du Groupe.

", "dimensions": { "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296374": { "value": "Synth\u00e8se de la situation financi\u00e8re des r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi et des avantages \u00e0 long terme\n

Afin de faciliter la lecture des tableaux, Edenred a fait le choix de pr\u00e9senter uniquement les agr\u00e9gats non nuls et/ou significatifs.

\n

Au 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de pensions \u00e0 prestations d\u00e9finies

\n		\n

Autres r\u00e9gimes \u00e0 prestations d\u00e9finies *

\n		\n

Total

\n
\n

Valeur actualis\u00e9e des obligations financ\u00e9es

\n		\n

15

\n		\n

-

\n		\n

15

\n
\n

Juste valeur des actifs des r\u00e9gimes

\n		\n

(20)

\n		\n

-

\n		\n

(20)

\n
\n

Surplus/(D\u00e9ficit) des r\u00e9gimes financ\u00e9s

\n		\n

(5)

\n		\n

-

\n		\n

(5)

\n
\n

Valeur actualis\u00e9e des obligations non financ\u00e9es

\n		\n

-

\n		\n

16

\n		\n

16

\n
\n

Valeur nette au bilan

\n		\n

(5)

\n		\n

16

\n		\n

11

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

Au 31 d\u00e9cembre 2023

\n

\"image\"

\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de pensions \u00e0 prestations d\u00e9finies

\n		\n

Autres r\u00e9gimes \u00e0 prestations d\u00e9finies *

\n		\n

Total

\n
\n

Valeur actualis\u00e9e des obligations financ\u00e9es

\n		\n

14

\n		\n

-

\n		\n

14

\n
\n

Juste valeur des actifs des r\u00e9gimes

\n		\n

(18)

\n		\n

-

\n		\n

(18)

\n
\n

Surplus/(D\u00e9ficit) des r\u00e9gimes financ\u00e9s

\n		\n

(4)

\n		\n

-

\n		\n

(4)

\n
\n

Valeur actualis\u00e9e des obligations non financ\u00e9es

\n		\n

-

\n		\n

17

\n		\n

17

\n
\n

Valeur nette au bilan

\n		\n

(4)

\n		\n

17

\n		\n

13

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

\u00c9volution de la situation financi\u00e8re des r\u00e9gimes \u00e0 prestations d\u00e9finies post\u00e9rieurs \u00e0 l\u2019emploi par zone g\u00e9ographique

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

R\u00e9gimes de retraite

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres *

\n		\n

Autres pays

\n		\n

Total

\n
\n

Dette actuarielle \u00e0 l\u2019ouverture

\n		\n

3

\n		\n

9

\n		\n

3

\n		\n

1

\n		\n

7

\n		\n

7

\n		\n

30

\n		\n

1

\n		\n

31

\n		\n

30

\n
\n

Co\u00fbt des services rendus dans l\u2019ann\u00e9e

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

2

\n
\n

Effet de l\u2019actualisation

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

1

\n
\n

Cotisations employ\u00e9s

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Co\u00fbts des services pass\u00e9s
(Modification de r\u00e9gime)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

(1)

\n
\n

R\u00e9duction/Liquidation de r\u00e9gime

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n
\n

Acquisition/(Cession)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Prestations vers\u00e9es par l\u2019employeur

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

(1)

\n
\n

(Gains)/Pertes actuarielles

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

-

\n
\n

Effet de change

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Autres

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Dette actuarielle \u00e0 la cl\u00f4ture

\n		\n

1

\n		\n

10

\n		\n

4

\n		\n

1

\n		\n

7

\n		\n

7

\n		\n

30

\n		\n

1

\n		\n

31

\n		\n

31

\n
\n

*Impact des gains et pertes actuariels principalement li\u00e9s \u00e0 l\u2019effet d\u2019exp\u00e9rience induit par le changement de gouvernance.

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Juste valeur des actifs \u00e0 l\u2019ouverture

\n		\n

-

\n		\n

14

\n		\n

3

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

18

\n		\n

-

\n		\n

18

\n		\n

18

\n
\n

Revenus financiers

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Cotisations employeurs

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Cotisations employ\u00e9s

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Prestations vers\u00e9es

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

-

\n
\n

Liquidation de r\u00e9gime

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

1

\n
\n

Acquisition/(Cession)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

(Gains)/Pertes actuarielles

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

(1)

\n
\n

Effet de change

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

-

\n
\n

Autres

\n		\n

-

\n		\n

(1)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n
\n

Juste valeur des actifs \u00e0 la cl\u00f4ture

\n		\n

-

\n		\n

16

\n		\n

3

\n		\n

(0)

\n		\n

-

\n		\n

1

\n		\n

20

\n		\n

-

\n		\n

20

\n		\n

18

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Situation Financi\u00e8re \u00e0 l\u2019ouverture *

\n		\n

3

\n		\n

(4)

\n		\n

-

\n		\n

1

\n		\n

7

\n		\n

5

\n		\n

12

\n		\n

1

\n		\n

13

\n		\n

12

\n
\n

Situation Financi\u00e8re
\u00e0 la cl\u00f4ture *

\n		\n

1

\n		\n

(6)

\n		\n

1

\n		\n

1

\n		\n

7

\n		\n

6

\n		\n

10

\n		\n

1

\n		\n

11

\n		\n

13

\n
\n

*Dont indemnit\u00e9s de d\u00e9part \u00e0 la retraite et primes de fid\u00e9lit\u00e9.

\n
\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

France

\n		\n

Royaume-Uni

\n		\n

Belgique

\n		\n

Italie

\n		\n

Autres

\n		\n

Autres pays

\n		\n

Total

\n		\n

Autres avantages

\n		\n

Total 2024

\n		\n

Total 2023

\n
\n

Co\u00fbt des services rendus dans l\u2019ann\u00e9e

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

1

\n		\n

2

\n
\n

Revenus financiers nets

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Co\u00fbt des services pass\u00e9s
(Modification de r\u00e9gime)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(2)

\n		\n

-

\n		\n

(2)

\n		\n

-

\n
\n

Charge de l\u2019exercice

\n		\n

(2)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

1

\n
\n

Effet de change

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

(1)

\n		\n

-

\n		\n

(1)

\n		\n

-

\n
\n

\u00c9carts actuariels reconnus en capitaux propres

\n		\n

-

\n		\n

(1)

\n		\n

1

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Tableau de r\u00e9conciliation de la provision retraite (y compris prime de fid\u00e9lit\u00e9) entre le 31 d\u00e9cembre 2022 et le 31 d\u00e9cembre 2024

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

Montant

\n
\n

2022

\n		\n

12

\n
\n

Dotation de la p\u00e9riode

\n		\n

4

\n
\n

Reprise sans utilisation

\n		\n

(3)

\n
\n

Reprise avec utilisation

\n		\n

(1)

\n
\n

Variation d\u2019\u00e9carts actuariels en capitaux propres

\n		\n

1

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

-

\n
\n

Change

\n		\n

-

\n
\n

2023

\n		\n

13

\n
\n

Dotation de la p\u00e9riode

\n		\n

1

\n
\n

Reprise sans utilisation

\n		\n

(2)

\n
\n

Reprise avec utilisation

\n		\n

-

\n
\n

Variation d\u2019\u00e9carts actuariels en capitaux propres

\n		\n

-

\n
\n

Variation de p\u00e9rim\u00e8tre

\n		\n

0

\n
\n

Change

\n		\n

(1)

\n
\n

2024

\n		\n

11

\n
\n

Gains et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses et aux effets d\u2019exp\u00e9rience

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

(Gains) et pertes actuariels li\u00e9s aux effets d\u2019exp\u00e9rience

\n		\n

-

\n		\n

-

\n
\n

(Gains) et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses d\u00e9mographiques

\n		\n

-

\n		\n

-

\n
\n

(Gains) et pertes actuariels li\u00e9s aux modifications d\u2019hypoth\u00e8ses financi\u00e8res

\n		\n

-

\n		\n

1

\n
\n

Gains/pertes actuariels

\n		\n

-

\n		\n

1

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296375": { "value": "

NOTE 10Autres provisions, charges et produits

\n

10.1Autres charges et produits

\n

\"image\"

\n

Afin de faciliter la lecture des \u00e9tats financiers, la soci\u00e9t\u00e9 utilise la rubrique \u00ab Autres charges et produits \u00bb de fa\u00e7on limitative et la comptabilisation d\u2019\u00e9l\u00e9ments dans cette rubrique ne peut intervenir :

\n

\u2022qu\u2019en lien avec un \u00e9v\u00e9nement majeur survenu pendant la p\u00e9riode comptable ;

\n

\u2022et d\u00e8s lors que la pr\u00e9sentation de ces impacts non distinctement des autres \u00e9l\u00e9ments du r\u00e9sultat fausserait la lecture de la performance de l\u2019entreprise issue de son activit\u00e9 courante.

\n

Les autres charges et produits se d\u00e9composent de la fa\u00e7on suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Variation de la provision pour restructuration

\n		\n

-

\n		\n

-

\n
\n

Co\u00fbts de restructuration et de r\u00e9organisation

\n		\n

(12)

\n		\n

(10)

\n
\n

Charges de restructuration

\n		\n

(12)

\n		\n

(10)

\n
\n

D\u00e9pr\u00e9ciations d\u2019immobilisations corporelles

\n		\n

-

\n		\n

-

\n
\n

D\u00e9pr\u00e9ciations d\u2019immobilisations incorporelles

\n		\n

(3)

\n		\n

(1)

\n
\n

D\u00e9pr\u00e9ciation d\u2019actifs

\n		\n

(3)

\n		\n

(1)

\n
\n

Frais li\u00e9s aux acquisitions

\n		\n

(5)

\n		\n

(29)

\n
\n

Plus ou moins-values

\n		\n

10

\n		\n

11

\n
\n

Variation des provisions

\n		\n

-

\n		\n

(155)

\n
\n

Gains ou pertes non r\u00e9currents

\n		\n

(18)

\n		\n

(11)

\n
\n

Autres

\n		\n

(13)

\n		\n

(184)

\n
\n

Total autres charges et produits *

\n		\n

(28)

\n		\n

(195)

\n
\n

*L\u2019impact sur la tr\u00e9sorerie des autres charges et produits au 31 d\u00e9cembre 2024 est de (9) millions d\u2019euros et au 31 d\u00e9cembre 2023 \u00e9tait de (43) millions d\u2019euros.

\n
\n

Les autres charges et produits en 2024 sont constitu\u00e9s principalement :

\n

\u2022de charges de restructurations pour (12) millions d\u2019euros ;

\n

\u2022de frais d\u2019acquisition pour (5) millions d\u2019euros li\u00e9s aux op\u00e9rations 2024 ;

\n

\u2022de plus ou moins-values pour 10 millions d\u2019euros principalement sur la cession d\u2019un immeuble ;

\n

\u2022de pertes non r\u00e9currentes de (18) millions d\u2019euros li\u00e9es notamment \u00e0 des d\u00e9commissionnements de projets informatiques en Am\u00e9rique latine.

\n

Les autres charges et produits en 2023 \u00e9taient constitu\u00e9s principalement :

\n

\u2022de frais d\u2019acquisition pour (29) millions d\u2019euros dont (16) millions d\u2019euros li\u00e9s \u00e0 l\u2019acquisition de Reward Gateway le 16 mai 2023 ;

\n

\u2022de la d\u00e9pr\u00e9ciation int\u00e9grale de l\u2019actif li\u00e9 au paiement de l\u2019amende de l\u2019ADLC pour (158) millions d\u2019euros ;

\n

\u2022de la constatation d\u2019une perte de (9) millions d\u2019euros lors de la r\u00e9alisation d\u2019une migration de plateforme en Am\u00e9rique latine et le transfert des soldes historiques des cartes clients ;

\n

\u2022de charges de restructurations pour (10) millions d\u2019euros ;

\n

\u2022de plus ou moins-values pour 11 millions d\u2019euros.

\n

10.2Provisions

\n

\"image\"

\n

Conform\u00e9ment \u00e0 la norme IAS 37 \u00ab Provisions, passifs \u00e9ventuels et actifs \u00e9ventuels \u00bb, les provisions sont comptabilis\u00e9es lorsque, \u00e0 la cl\u00f4ture de l\u2019exercice, le Groupe a une obligation \u00e0 l\u2019\u00e9gard d\u2019un tiers qui r\u00e9sulte d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9 et dont il est probable ou certain qu\u2019elle provoquera une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut \u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Ces provisions sont estim\u00e9es selon leur nature en tenant compte des hypoth\u00e8ses les plus probables.

\n

Les provisions pour restructuration sont comptabilis\u00e9es lorsque le Groupe a un plan formalis\u00e9 et d\u00e9taill\u00e9 pour la restructuration qui a \u00e9t\u00e9 notifi\u00e9e aux parties concern\u00e9es.

\n

\"image\"

\n

Les provisions comprennent des provisions pour sinistres li\u00e9s aux vols, calcul\u00e9es en fonction des d\u00e9clarations et en se basant sur le pourcentage de la valeur faciale des titres vol\u00e9s correspondant \u00e0 une anticipation du taux d\u2019utilisation effective des titres de services vol\u00e9s.

\n

\n

\"image\"

\n

La variation du poste des provisions \u00e0 caract\u00e8re non courant, entre le 1er janvier 2024 et le 31 d\u00e9cembre 2024, est constitu\u00e9e des \u00e9l\u00e9ments suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Impact capitaux propres

\n		\n

Dotation de la p\u00e9riode

\n		\n

Reprise avec utilisation

\n		\n

Reprise sans utilisation

\n		\n

Diff\u00e9rence de conversion

\n		\n

Reclassement & p\u00e9rim\u00e8tre

\n		\n

2024

\n
\n

Provisions pour retraites et primes de fid\u00e9lit\u00e9

\n		\n

13

\n		\n

-

\n		\n

1

\n		\n

-

\n		\n

(2)

\n		\n

(1)

\n		\n

-

\n		\n

11

\n
\n

Provisions pour litiges et autres

\n		\n

8

\n		\n

-

\n		\n

6

\n		\n

-

\n		\n

(5)

\n		\n

(1)

\n		\n

-

\n		\n

8

\n
\n

Total provisions \u00e0 caract\u00e8re non courant

\n		\n

21

\n		\n

-

\n		\n

7

\n		\n

-

\n		\n

(7)

\n		\n

(2)

\n		\n

-

\n		\n

19

\n
\n

\"image\"

\n

La variation du poste des provisions \u00e0 caract\u00e8re courant, entre le 1er janvier 2024 et le 31 d\u00e9cembre 2024, est constitu\u00e9e des \u00e9l\u00e9ments suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2023

\n		\n

Impact capitaux propres

\n		\n

Dotation de la p\u00e9riode

\n		\n

Reprise avec utilisation

\n		\n

Reprise sans utilisation

\n		\n

Diff\u00e9rence de conversion

\n		\n

Reclassement & p\u00e9rim\u00e8tre

\n		\n

2024

\n
\n

Provisions pour restructurations

\n		\n

1

\n		\n

-

\n		\n

2

\n		\n

(1)

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

1

\n
\n

Provisions pour litiges et autres

\n		\n

9

\n		\n

-

\n		\n

5

\n		\n

(1)

\n		\n

(1)

\n		\n

-

\n		\n

-

\n		\n

12

\n
\n

Total provisions \u00e0 caract\u00e8re courant

\n		\n

10

\n		\n

-

\n		\n

7

\n		\n

(2)

\n		\n

(2)

\n		\n

-

\n		\n

-

\n		\n

13

\n
\n

Pris individuellement, il n\u2019existe pas de litige significatif, \u00e0 l\u2019exception de ceux pr\u00e9sent\u00e9s dans la Note 10.3 \u00ab Litiges et risques \u00bb.

\n

10.3Litiges et risques

\n

Le Groupe est engag\u00e9 dans le cours normal de ses activit\u00e9s dans un nombre de contentieux avec des tiers ou avec des autorit\u00e9s judiciaires et/ou administratives (y compris fiscales).

\n

Contentieux concurrence France

\n

En 2015, la soci\u00e9t\u00e9 fran\u00e7aise Octoplus ainsi que trois syndicats de l\u2019h\u00f4tellerie restauration ont saisi l\u2019Autorit\u00e9 de la concurrence de plusieurs plaintes, dont certaines assorties de mesures conservatoires, concernant plusieurs soci\u00e9t\u00e9s fran\u00e7aises du secteur des titres-restaurants, dont Edenred France. Apr\u00e8s avoir instruit ces plaintes et entendu les services d\u2019instruction ainsi que l\u2019ensemble des parties concern\u00e9es, le coll\u00e8ge de l\u2019Autorit\u00e9 de la concurrence a d\u00e9cid\u00e9, le 6 octobre 2016, d\u2019\u00e9carter les demandes de mesures conservatoires formul\u00e9es (notamment) \u00e0 l\u2019encontre d\u2019Edenred France, tout en poursuivant ses investigations sur le fond.

\n

Le 2 mars 2018, les services d\u2019instruction de l\u2019Autorit\u00e9 de la concurrence ont adress\u00e9 \u00e0 Edenred France, dans le cadre de l\u2019instruction au fond, une notification de griefs dans laquelle ils \u00e9cartaient (\u00e0 nouveau) l\u2019ensemble des critiques formul\u00e9es par les plaignants, y compris les pratiques tarifaires que ces derniers all\u00e9guaient (et notamment les taux de commission pr\u00e9tendument \u00e9lev\u00e9s sur la partie \u00ab acceptation \u00bb du march\u00e9). Dans cette notification de griefs, les services d\u2019instruction formulaient toutefois deux autres griefs, portant respectivement sur un \u00e9change d\u2019informations entre \u00e9metteurs, par le biais de la Centrale de R\u00e8glement des Titres (CRT) (entre 2010 et 2015), et sur une s\u00e9rie d\u2019accords entre \u00e9metteurs visant \u00e0 verrouiller l\u2019entr\u00e9e sur le march\u00e9 des titres-restaurants gr\u00e2ce, notamment, \u00e0 des conditions d\u2019acc\u00e8s \u00e0 la CRT jug\u00e9es non transparentes (entre 2002 et 2018).

\n

Le 22 mai 2018 puis le 29 avril 2019, Edenred a d\u00e9pos\u00e9 des observations \u00e0 l\u2019Autorit\u00e9 de la concurrence dans lesquelles elle contestait chacun de ces griefs. Par une d\u00e9cision du 17 d\u00e9cembre 2019, l\u2019Autorit\u00e9 de la concurrence a finalement \u00e9cart\u00e9 ces arguments et sanctionn\u00e9 Edenred (ainsi que les autres \u00e9metteurs vis\u00e9s par la notification de griefs) au paiement d\u2019une amende de 158 millions d\u2019euros sur la base de ces deux griefs \u2013 amende dont Edenred s\u2019est acquitt\u00e9e le 31 mars 2021.

\n

Le 2 mars 2020, Edenred a form\u00e9 un recours devant la Cour d\u2019appel de Paris contre la d\u00e9cision rendue par l\u2019Autorit\u00e9 de la concurrence le 17 d\u00e9cembre 2019. La Cour d\u2019appel ayant confirm\u00e9 la d\u00e9cision de l\u2019Autorit\u00e9 de la concurrence le 16 novembre 2023, Edenred s\u2019est pourvue en cassation, le 14 d\u00e9cembre 2023. En parall\u00e8le, Edenred a \u00e9galement introduit, le 8 juillet 2024, une action en inscription de faux devant la Cour d\u2019appel de Versailles dirig\u00e9e contre l\u2019arr\u00eat de la Cour d\u2019appel de Paris. Par un arr\u00eat du 28 janvier 2025, la Cour d\u2019appel de Versailles a confirm\u00e9 que l\u2019arr\u00eat du 16 novembre 2023 \u00e9tait entach\u00e9 de faux. Conform\u00e9ment \u00e0 l\u2019arr\u00eat rendu le 28 janvier 2025 par la Cour d\u2019appel de Versailles, il appartient d\u00e9sormais \u00e0 la Cour de cassation d\u2019en tirer les cons\u00e9quences, ce qui ne pourra que conduire selon Edenred, \u00e0 l\u2019annulation de l\u2019arr\u00eat du 16 novembre 2023. Malgr\u00e9 ces recours, toujours en cours, \u00e0 ce jour, l\u2019actif associ\u00e9 au paiement de l\u2019amende, constat\u00e9 en autres tiers actifs, a int\u00e9gralement \u00e9t\u00e9 d\u00e9pr\u00e9ci\u00e9 au 31 d\u00e9cembre 2023.

\n

\u00c0 la suite de la d\u00e9cision de la Cour d\u2019appel de Paris, des commer\u00e7ants affili\u00e9s, un fonds sp\u00e9cialis\u00e9 dans le financement d\u2019actions de groupe ainsi que la soci\u00e9t\u00e9 Octoplus ont assign\u00e9 Edenred France et Edenred SE en vue d\u2019obtenir la r\u00e9paration du pr\u00e9judice qu\u2019ils auraient pr\u00e9tendument subi du fait des pratiques anticoncurrentielles sanctionn\u00e9es par l\u2019Autorit\u00e9 de la concurrence. D\u2019autres acteurs pourraient se manifester dans le futur.

\n

Apr\u00e8s avoir analys\u00e9 ces demandes avec ses conseils, Edenred estime disposer de multiples arguments pour contester le bien-fond\u00e9 des demandes indemnitaires formul\u00e9es \u00e0 leur encontre et solliciter le d\u00e9bout\u00e9 int\u00e9gral des diff\u00e9rents plaignants.

\n

Contentieux concurrence Turquie

\n

Les autorit\u00e9s turques de la concurrence ont men\u00e9 en f\u00e9vrier 2010 une investigation aupr\u00e8s d\u2019Edenred Turquie et de Sodexo Turquie visant \u00e0 examiner les comportements de ces deux entit\u00e9s sur leur march\u00e9 entre 2007 et 2010. Cette investigation a d\u00e9bouch\u00e9 en juillet 2010 sur une d\u00e9cision de classement sans suite. Apr\u00e8s avoir instruit la demande d\u2019un autre acteur du march\u00e9 demandant l\u2019annulation de cette d\u00e9cision, la Haute Cour d\u2019\u00c9tat a jug\u00e9 que les autorit\u00e9s de concurrence devaient conduire \u00e0 nouveau une investigation compl\u00e8te aupr\u00e8s de six acteurs du march\u00e9 des titres services en Turquie, en ce y compris Edenred, au regard de leur comportement respectif sur le march\u00e9 des titres services entre 2007 et 2010.

\n

Le 15 novembre 2018, les autorit\u00e9s de la concurrence turques ont condamn\u00e9 Edenred \u00e0 une amende d\u2019un montant d\u2019un million d\u2019euros dans le cadre de sa participation dans Netser, la filiale cr\u00e9\u00e9e avec Sodexo, il y a 17 ans, aux fins de fournir aux restaurateurs une solution technique efficace et bon march\u00e9 d\u2019acc\u00e8s au r\u00e9seau mon\u00e9tique. L\u2019amende a \u00e9t\u00e9 pay\u00e9e par Edenred au premier semestre 2019. La Soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 31 mai 2019 aupr\u00e8s de la Cour administrative d\u2019Ankara. L\u2019audience d\u2019appel s\u2019est tenue le 22 octobre 2020 et une d\u00e9cision est attendue au cours des prochains exercices.

\n

Contentieux concurrence R\u00e9publique tch\u00e8que

\n

L\u2019autorit\u00e9 tch\u00e8que de la concurrence a men\u00e9 en 2019 une investigation aupr\u00e8s d\u2019Edenred R\u00e9publique tch\u00e8que et des soci\u00e9t\u00e9s Sodexo et Up visant \u00e0 examiner les comportements de ces entit\u00e9s sur leur march\u00e9. Cette investigation a d\u00e9bouch\u00e9 en octobre 2021 sur une notification de griefs assortie d\u2019un montant d\u2019amende potentiel, estim\u00e9 par les autorit\u00e9s tch\u00e8ques autour de 4,1 millions d\u2019euros. Edenred estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils juridiques, avoir de solides arguments contre ces griefs. Edenred a fait appel de cette d\u00e9cision. Le 24 octobre 2023, le Pr\u00e9sident de l\u2019autorit\u00e9 tch\u00e8que de la concurrence a rendu sa d\u00e9cision et a confirm\u00e9 les conclusions de premi\u00e8re instance en ce qui concerne les pratiques anticoncurrentielles all\u00e9gu\u00e9es, mais a annul\u00e9 l\u2019amende impos\u00e9e \u00e0 Edenred R\u00e9publique tch\u00e8que pour des raisons de proc\u00e9dure. L\u2019affaire a \u00e9t\u00e9 renvoy\u00e9e en premi\u00e8re instance. L\u2019autorit\u00e9 tch\u00e8que de la concurrence doit rendre une nouvelle d\u00e9cision concernant le montant potentiel de l\u2019amende au cours de l\u2019ann\u00e9e 2025, qui pourra, le cas \u00e9ch\u00e9ant, faire l\u2019objet d\u2019une proc\u00e9dure d\u2019appel dont la dur\u00e9e serait d\u2019environ 12 mois \u00e0 18 mois.

\n

Le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

\n

Contentieux Italie

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Le 20 f\u00e9vrier 2024, la soci\u00e9t\u00e9 Edenred Italia s.r.l. s\u2019est vu signifier par le procureur de Rome, en Italie, sa mise en cause administrative, ainsi que la mise en cause p\u00e9nale de quatre de ses dirigeants actuels ou pass\u00e9s, dans le cadre de la proc\u00e9dure d\u2019appel d\u2019offres organis\u00e9e en octobre 2019 par la centrale d\u2019achat de l\u2019administration publique italienne, Consip, et pour lequel Edenred Italia s.r.l a remport\u00e9 quatre lots sur quinze. Il est reproch\u00e9 \u00e0 Edenred Italia s.r.l de ne pas s\u2019\u00eatre conform\u00e9 aux r\u00e8gles de cet appel d\u2019offres. Une somme d\u2019environ 20 millions d\u2019euros a \u00e9t\u00e9 saisie, correspondant, selon le procureur, au montant maximum que pourrait avoir \u00e0 restituer Edenred Italia s.r.l. \u00e0 l\u2018issue de la proc\u00e9dure. Edenred Italia s.r.l. demeure en pleine capacit\u00e9 d\u2019op\u00e9rer sur son march\u00e9 avec l\u2019ensemble de son offre, y compris r\u00e9pondre et op\u00e9rer des appels d\u2019offres publics. Edenred Italia s.r.l. se tient \u00e0 la disposition des autorit\u00e9s judiciaires italiennes pour fournir toutes les explications n\u00e9cessaires sur cette affaire et demeure confiant quant \u00e0 son issue. Une audience pr\u00e9liminaire se tiendra en mai 2025. La proc\u00e9dure devrait durer plusieurs ann\u00e9es.

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\u00c0 ce stade de la proc\u00e9dure, le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux fiscaux Br\u00e9sil

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Taxe municipale \u2013 Ticket Servi\u00e7os

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En d\u00e9cembre 2011, la municipalit\u00e9 de S\u00e3o Paulo a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 br\u00e9silienne Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t municipal (ISS \u2013 Imposto Sobre Servi\u00e7os) au titre de la p\u00e9riode d\u2019avril \u00e0 d\u00e9cembre 2006, alors que celle-ci s\u2019est d\u00e9j\u00e0 acquitt\u00e9e de cet imp\u00f4t aupr\u00e8s de la municipalit\u00e9 d\u2019Alphaville.

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En novembre 2012, la municipalit\u00e9 a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9, sur les m\u00eames fondements, les montants correspondants \u00e0 la p\u00e9riode de janvier 2007 \u00e0 mars 2009.

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La chambre d\u2019appel administrative s\u2019est prononc\u00e9e d\u00e9favorablement le 23 septembre 2014. La Soci\u00e9t\u00e9 a fait appel de la d\u00e9cision.

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En date du 11 ao\u00fbt 2015, le pourvoi form\u00e9 par la soci\u00e9t\u00e9 a \u00e9t\u00e9 rejet\u00e9 mettant ainsi fin \u00e0 la phase administrative du contentieux.

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La Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 le 10 novembre 2015 une requ\u00eate devant le Tribunal de Justice de l\u2019\u00c9tat de Sao Paolo tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s.

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En date du 13 ao\u00fbt 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la Soci\u00e9t\u00e9. Le 30 avril 2021, la Soci\u00e9t\u00e9 a fait appel en deuxi\u00e8me instance. Le 22 juin 2023, la Cour d\u2019appel a statu\u00e9 en faveur de la Soci\u00e9t\u00e9. La Municipalit\u00e9 de S\u00e3o Paulo a fait appel de la d\u00e9cision devant la Cour Sup\u00e9rieure en septembre 2023. Par une d\u00e9cision du 11 octobre 2024 devenue d\u00e9finitive le 29 novembre 2024, la Cour Sup\u00e9rieure a rejet\u00e9 l\u2019appel de Municipalit\u00e9 de S\u00e3o Paulo donnant ainsi d\u00e9finitivement raison \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os.

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D\u00e9ductibilit\u00e9 fiscale des amortissements de goodwill

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En janvier 2012, l\u2019administration fiscale f\u00e9d\u00e9rale br\u00e9silienne a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de contribution additionnelle (IRPJ et CSLL) au titre des exercices 2007 \u00e0 2010. Le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 97 millions de reals br\u00e9siliens (soit 15 millions d\u2019euros), auxquels s\u2019ajoutent 176 millions de reals br\u00e9siliens (soit 27 millions d\u2019euros) en p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024 suite \u00e0 une d\u00e9cision de r\u00e9duction de ces p\u00e9nalit\u00e9s, intervenue en mars 2024.

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Au cours de l\u2019exercice fiscal 2016, l\u2019administration a \u00e9mis deux redressements suppl\u00e9mentaires, en ligne avec le pr\u00e9c\u00e9dent, sur 2011 et 2012.

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Au titre de l\u2019exercice 2011, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 25 millions de reals br\u00e9siliens (soit 4 millions d\u2019euros), auxquels s\u2019ajoutent 78 millions de reals br\u00e9siliens (soit 12 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

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Au titre de l\u2019exercice 2012, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 16 millions de reals br\u00e9silien (soit 2 millions d\u2019euros), auxquels s\u2019ajoutent 50 millions de reals br\u00e9siliens (soit 8 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

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L\u2019administration remet en cause la d\u00e9ductibilit\u00e9 fiscale de l\u2019amortissement de la survaleur constat\u00e9e lors du rachat de la part minoritaire dans la soci\u00e9t\u00e9 Ticket Servi\u00e7os. La Soci\u00e9t\u00e9 conteste ces redressements.

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Concernant le redressement portant sur les exercices 2007 \u00e0 2010, la Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 une requ\u00eate devant le Tribunal judiciaire en premi\u00e8re instance tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s. Cette requ\u00eate est assortie d\u2019une demande de sursis de paiement de la somme en litige. La soci\u00e9t\u00e9 a donc d\u00e9pos\u00e9 en 2018 une garantie bancaire pour sursoir au paiement du contentieux pour un montant de 386 millions de reals br\u00e9siliens (soit 72 millions d\u2019euros), constitutif d\u2019un engagement hors bilan donn\u00e9 par le Groupe. En date du 21 juin 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 19 octobre 2020 aupr\u00e8s de la Cour R\u00e9gional F\u00e9d\u00e9ral qui a annul\u00e9 la d\u00e9cision en ao\u00fbt 2023 et renvoy\u00e9 l\u2019affaire en premi\u00e8re instance.

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Concernant le redressement portant sur des exercices 2011 et 2012, le 14 septembre 2022, la derni\u00e8re instance de la phase administrative a confirm\u00e9 le redressement mais a annul\u00e9 la p\u00e9nalit\u00e9 de 150%. Un recours en annulation a \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 Brasilia en septembre 2023. En mars 2024, le Bureau du Procureur G\u00e9n\u00e9ral du Tr\u00e9sor National a accept\u00e9 de r\u00e9duire le montant des p\u00e9nalit\u00e9s.

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La Soci\u00e9t\u00e9 estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, que sa requ\u00eate a des chances probables d\u2019aboutir favorablement. La Soci\u00e9t\u00e9 n\u2019a donc constitu\u00e9 aucune provision \u00e0 ce titre.

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Contr\u00f4les fiscaux Italie

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Edenred Italia

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Exercices fiscaux 2014-2016

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Au cours de l\u2019exercice 2019, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2014 \u00e0 2016.

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En juin 2019, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre des exercices 2014 \u00e0 2016. L\u2019administration fiscale conteste la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE ainsi que le rythme de reconnaissance de produits de son activit\u00e9 (facturation des partenaires marchands).

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Au cours du mois de novembre 2019, l\u2019administration a adress\u00e9 une proposition de rectification interruptive de prescription. Les discussions avec l\u2019administration fiscale n\u2019ayant pas pu aboutir \u00e0 un consensus au premier semestre 2020, Edenred a introduit le 28 mai 2020 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italie. Parall\u00e8lement, la Soci\u00e9t\u00e9 a poursuivi devant les tribunaux la contestation du redressement portant sur la facturation des partenaires marchands.

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En avril 2021 et en juillet 2021, l\u2019administration a adress\u00e9 des propositions de rectifications compl\u00e9mentaires portant sur le montant de la redevance de marque factur\u00e9 respectivement en 2015 et 2016 par Edenred SE. La proc\u00e9dure amiable est \u00e9tendue \u00e0 ces rectifications.

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En septembre 2022, les juges en premi\u00e8re instance se sont prononc\u00e9s en faveur de la Soci\u00e9t\u00e9 dans le contentieux engag\u00e9 sur la facturation des partenaires marchands. Cette d\u00e9cision favorable a \u00e9t\u00e9 confirm\u00e9e par la Cour d\u2019Appel le 24 mai 2023. L\u2019administration fiscale a fait appel de la d\u00e9cision devant la Cour Supr\u00eame.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester les divers chefs de redressement.

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La Soci\u00e9t\u00e9 estime avoir un risque de redressement limit\u00e9 \u00e9valu\u00e9 et provisionn\u00e9 \u00e0 hauteur de 1 million d\u2019euros pr\u00e9sent\u00e9 en dette d\u2019imp\u00f4t courant.

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Exercice fiscal 2017

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De mai \u00e0 d\u00e9cembre 2023, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2017. Le 5 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab avis d\u2019imposition \u00bb au titre de l\u2019exercice 2017 dans lequel elle conteste la facturation de la redevance de marque \u00e0 Edenred Italie par Edenred SE. Edenred a introduit le 26 mars 2024 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italia s.r.l.

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Exercice fiscal 2018

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De juillet \u00e0 d\u00e9cembre 2022, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2018.

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Le 16 d\u00e9cembre 2022, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre de l\u2019exercice 2018 dans lequel elle conteste d\u2019une part, la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE et d\u2019autre part, le montant de la plus-value de cession r\u00e9alis\u00e9e par la Soci\u00e9t\u00e9 lors de la cession des titres d\u2019Edenred UK. Le 4 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 une proposition de rectifications portant sur ces deux points.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux et d\u2019experts en valorisation, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester la position de l\u2019administration et donc n\u2019a donc pas comptabilis\u00e9 de provision.

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", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296376": { "value": "

10.1Autres charges et produits

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\"image\"

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Afin de faciliter la lecture des \u00e9tats financiers, la soci\u00e9t\u00e9 utilise la rubrique \u00ab Autres charges et produits \u00bb de fa\u00e7on limitative et la comptabilisation d\u2019\u00e9l\u00e9ments dans cette rubrique ne peut intervenir :

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\u2022qu\u2019en lien avec un \u00e9v\u00e9nement majeur survenu pendant la p\u00e9riode comptable ;

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\u2022et d\u00e8s lors que la pr\u00e9sentation de ces impacts non distinctement des autres \u00e9l\u00e9ments du r\u00e9sultat fausserait la lecture de la performance de l\u2019entreprise issue de son activit\u00e9 courante.

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Les autres charges et produits se d\u00e9composent de la fa\u00e7on suivante :

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\"image\"

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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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(en millions d\u2019euros)

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2024

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2023

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Variation de la provision pour restructuration

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-

\n		\n

-

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Co\u00fbts de restructuration et de r\u00e9organisation

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(12)

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(10)

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Charges de restructuration

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(12)

\n		\n

(10)

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D\u00e9pr\u00e9ciations d\u2019immobilisations corporelles

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-

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-

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D\u00e9pr\u00e9ciations d\u2019immobilisations incorporelles

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(3)

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(1)

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D\u00e9pr\u00e9ciation d\u2019actifs

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(3)

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(1)

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Frais li\u00e9s aux acquisitions

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(5)

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(29)

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Plus ou moins-values

\n		\n

10

\n		\n

11

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Variation des provisions

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-

\n		\n

(155)

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Gains ou pertes non r\u00e9currents

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(18)

\n		\n

(11)

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Autres

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(13)

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(184)

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Total autres charges et produits *

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(28)

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(195)

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*L\u2019impact sur la tr\u00e9sorerie des autres charges et produits au 31 d\u00e9cembre 2024 est de (9) millions d\u2019euros et au 31 d\u00e9cembre 2023 \u00e9tait de (43) millions d\u2019euros.

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Les autres charges et produits en 2024 sont constitu\u00e9s principalement :

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\u2022de charges de restructurations pour (12) millions d\u2019euros ;

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\u2022de frais d\u2019acquisition pour (5) millions d\u2019euros li\u00e9s aux op\u00e9rations 2024 ;

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\u2022de plus ou moins-values pour 10 millions d\u2019euros principalement sur la cession d\u2019un immeuble ;

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\u2022de pertes non r\u00e9currentes de (18) millions d\u2019euros li\u00e9es notamment \u00e0 des d\u00e9commissionnements de projets informatiques en Am\u00e9rique latine.

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Les autres charges et produits en 2023 \u00e9taient constitu\u00e9s principalement :

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\u2022de frais d\u2019acquisition pour (29) millions d\u2019euros dont (16) millions d\u2019euros li\u00e9s \u00e0 l\u2019acquisition de Reward Gateway le 16 mai 2023 ;

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\u2022de la d\u00e9pr\u00e9ciation int\u00e9grale de l\u2019actif li\u00e9 au paiement de l\u2019amende de l\u2019ADLC pour (158) millions d\u2019euros ;

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\u2022de la constatation d\u2019une perte de (9) millions d\u2019euros lors de la r\u00e9alisation d\u2019une migration de plateforme en Am\u00e9rique latine et le transfert des soldes historiques des cartes clients ;

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\u2022de charges de restructurations pour (10) millions d\u2019euros ;

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\u2022de plus ou moins-values pour 11 millions d\u2019euros.

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"2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:ProvisionsForPensionsAndLoyaltyBonusesMember", "unit": "iso4217:EUR" } }, "fact_296190": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProvisionUsedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:ProvisionsForPensionsAndLoyaltyBonusesMember", "unit": "iso4217:EUR" } }, "fact_296193": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:UnusedProvisionReversedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:ProvisionsForPensionsAndLoyaltyBonusesMember", "unit": "iso4217:EUR" } }, "fact_296196": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:ProvisionsForPensionsAndLoyaltyBonusesMember", "unit": "iso4217:EUR" } }, "fact_296199": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:ProvisionsForPensionsAndLoyaltyBonusesMember", "unit": "iso4217:EUR" } }, "fact_296202": { "value": "11000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:ProvisionsForPensionsAndLoyaltyBonusesMember", "unit": "iso4217:EUR" } }, "fact_296182": { "value": "8000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296185": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpactOnEquity", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296188": { "value": "6000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionalProvisionsOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296191": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProvisionUsedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296194": { "value": "5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:UnusedProvisionReversedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296197": { "value": "-1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296200": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296203": { "value": "8000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296183": { "value": "21000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296186": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpactOnEquity", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296189": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionalProvisionsOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296192": { "value": "-0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProvisionUsedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296195": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:UnusedProvisionReversedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296198": { "value": "-2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296201": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296204": { "value": "19000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:NoncurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296205": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296208": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpactOnEquity", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296211": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionalProvisionsOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296214": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProvisionUsedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296217": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:UnusedProvisionReversedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296220": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296223": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296226": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "ifrs-full:RestructuringProvisionMember", "unit": "iso4217:EUR" } }, "fact_296206": { "value": "9000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296209": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpactOnEquity", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296212": { "value": "5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionalProvisionsOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296215": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProvisionUsedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296218": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:UnusedProvisionReversedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296221": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296224": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296227": { "value": "12000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsForClaimsAndLitigationAndOtherContingenciesMember", "unit": "iso4217:EUR" } }, "fact_296207": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296210": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "edenred:ImpactOnEquity", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296213": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:AdditionalProvisionsOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296216": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProvisionUsedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296219": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:UnusedProvisionReversedOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296222": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296225": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296228": { "value": "13000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2025-01-01T00:00:00", "ifrs-full:ClassesOfProvisionsAxis": "edenred:CurrentProvisionsMember", "unit": "iso4217:EUR" } }, "fact_296378_add_hierarchy": { "value": "

10.3Litiges et risques

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Le Groupe est engag\u00e9 dans le cours normal de ses activit\u00e9s dans un nombre de contentieux avec des tiers ou avec des autorit\u00e9s judiciaires et/ou administratives (y compris fiscales).

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Contentieux concurrence France

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En 2015, la soci\u00e9t\u00e9 fran\u00e7aise Octoplus ainsi que trois syndicats de l\u2019h\u00f4tellerie restauration ont saisi l\u2019Autorit\u00e9 de la concurrence de plusieurs plaintes, dont certaines assorties de mesures conservatoires, concernant plusieurs soci\u00e9t\u00e9s fran\u00e7aises du secteur des titres-restaurants, dont Edenred France. Apr\u00e8s avoir instruit ces plaintes et entendu les services d\u2019instruction ainsi que l\u2019ensemble des parties concern\u00e9es, le coll\u00e8ge de l\u2019Autorit\u00e9 de la concurrence a d\u00e9cid\u00e9, le 6 octobre 2016, d\u2019\u00e9carter les demandes de mesures conservatoires formul\u00e9es (notamment) \u00e0 l\u2019encontre d\u2019Edenred France, tout en poursuivant ses investigations sur le fond.

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Le 2 mars 2018, les services d\u2019instruction de l\u2019Autorit\u00e9 de la concurrence ont adress\u00e9 \u00e0 Edenred France, dans le cadre de l\u2019instruction au fond, une notification de griefs dans laquelle ils \u00e9cartaient (\u00e0 nouveau) l\u2019ensemble des critiques formul\u00e9es par les plaignants, y compris les pratiques tarifaires que ces derniers all\u00e9guaient (et notamment les taux de commission pr\u00e9tendument \u00e9lev\u00e9s sur la partie \u00ab acceptation \u00bb du march\u00e9). Dans cette notification de griefs, les services d\u2019instruction formulaient toutefois deux autres griefs, portant respectivement sur un \u00e9change d\u2019informations entre \u00e9metteurs, par le biais de la Centrale de R\u00e8glement des Titres (CRT) (entre 2010 et 2015), et sur une s\u00e9rie d\u2019accords entre \u00e9metteurs visant \u00e0 verrouiller l\u2019entr\u00e9e sur le march\u00e9 des titres-restaurants gr\u00e2ce, notamment, \u00e0 des conditions d\u2019acc\u00e8s \u00e0 la CRT jug\u00e9es non transparentes (entre 2002 et 2018).

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Le 22 mai 2018 puis le 29 avril 2019, Edenred a d\u00e9pos\u00e9 des observations \u00e0 l\u2019Autorit\u00e9 de la concurrence dans lesquelles elle contestait chacun de ces griefs. Par une d\u00e9cision du 17 d\u00e9cembre 2019, l\u2019Autorit\u00e9 de la concurrence a finalement \u00e9cart\u00e9 ces arguments et sanctionn\u00e9 Edenred (ainsi que les autres \u00e9metteurs vis\u00e9s par la notification de griefs) au paiement d\u2019une amende de 158 millions d\u2019euros sur la base de ces deux griefs \u2013 amende dont Edenred s\u2019est acquitt\u00e9e le 31 mars 2021.

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Le 2 mars 2020, Edenred a form\u00e9 un recours devant la Cour d\u2019appel de Paris contre la d\u00e9cision rendue par l\u2019Autorit\u00e9 de la concurrence le 17 d\u00e9cembre 2019. La Cour d\u2019appel ayant confirm\u00e9 la d\u00e9cision de l\u2019Autorit\u00e9 de la concurrence le 16 novembre 2023, Edenred s\u2019est pourvue en cassation, le 14 d\u00e9cembre 2023. En parall\u00e8le, Edenred a \u00e9galement introduit, le 8 juillet 2024, une action en inscription de faux devant la Cour d\u2019appel de Versailles dirig\u00e9e contre l\u2019arr\u00eat de la Cour d\u2019appel de Paris. Par un arr\u00eat du 28 janvier 2025, la Cour d\u2019appel de Versailles a confirm\u00e9 que l\u2019arr\u00eat du 16 novembre 2023 \u00e9tait entach\u00e9 de faux. Conform\u00e9ment \u00e0 l\u2019arr\u00eat rendu le 28 janvier 2025 par la Cour d\u2019appel de Versailles, il appartient d\u00e9sormais \u00e0 la Cour de cassation d\u2019en tirer les cons\u00e9quences, ce qui ne pourra que conduire selon Edenred, \u00e0 l\u2019annulation de l\u2019arr\u00eat du 16 novembre 2023. Malgr\u00e9 ces recours, toujours en cours, \u00e0 ce jour, l\u2019actif associ\u00e9 au paiement de l\u2019amende, constat\u00e9 en autres tiers actifs, a int\u00e9gralement \u00e9t\u00e9 d\u00e9pr\u00e9ci\u00e9 au 31 d\u00e9cembre 2023.

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\u00c0 la suite de la d\u00e9cision de la Cour d\u2019appel de Paris, des commer\u00e7ants affili\u00e9s, un fonds sp\u00e9cialis\u00e9 dans le financement d\u2019actions de groupe ainsi que la soci\u00e9t\u00e9 Octoplus ont assign\u00e9 Edenred France et Edenred SE en vue d\u2019obtenir la r\u00e9paration du pr\u00e9judice qu\u2019ils auraient pr\u00e9tendument subi du fait des pratiques anticoncurrentielles sanctionn\u00e9es par l\u2019Autorit\u00e9 de la concurrence. D\u2019autres acteurs pourraient se manifester dans le futur.

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Apr\u00e8s avoir analys\u00e9 ces demandes avec ses conseils, Edenred estime disposer de multiples arguments pour contester le bien-fond\u00e9 des demandes indemnitaires formul\u00e9es \u00e0 leur encontre et solliciter le d\u00e9bout\u00e9 int\u00e9gral des diff\u00e9rents plaignants.

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Contentieux concurrence Turquie

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Les autorit\u00e9s turques de la concurrence ont men\u00e9 en f\u00e9vrier 2010 une investigation aupr\u00e8s d\u2019Edenred Turquie et de Sodexo Turquie visant \u00e0 examiner les comportements de ces deux entit\u00e9s sur leur march\u00e9 entre 2007 et 2010. Cette investigation a d\u00e9bouch\u00e9 en juillet 2010 sur une d\u00e9cision de classement sans suite. Apr\u00e8s avoir instruit la demande d\u2019un autre acteur du march\u00e9 demandant l\u2019annulation de cette d\u00e9cision, la Haute Cour d\u2019\u00c9tat a jug\u00e9 que les autorit\u00e9s de concurrence devaient conduire \u00e0 nouveau une investigation compl\u00e8te aupr\u00e8s de six acteurs du march\u00e9 des titres services en Turquie, en ce y compris Edenred, au regard de leur comportement respectif sur le march\u00e9 des titres services entre 2007 et 2010.

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Le 15 novembre 2018, les autorit\u00e9s de la concurrence turques ont condamn\u00e9 Edenred \u00e0 une amende d\u2019un montant d\u2019un million d\u2019euros dans le cadre de sa participation dans Netser, la filiale cr\u00e9\u00e9e avec Sodexo, il y a 17 ans, aux fins de fournir aux restaurateurs une solution technique efficace et bon march\u00e9 d\u2019acc\u00e8s au r\u00e9seau mon\u00e9tique. L\u2019amende a \u00e9t\u00e9 pay\u00e9e par Edenred au premier semestre 2019. La Soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 31 mai 2019 aupr\u00e8s de la Cour administrative d\u2019Ankara. L\u2019audience d\u2019appel s\u2019est tenue le 22 octobre 2020 et une d\u00e9cision est attendue au cours des prochains exercices.

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Contentieux concurrence R\u00e9publique tch\u00e8que

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L\u2019autorit\u00e9 tch\u00e8que de la concurrence a men\u00e9 en 2019 une investigation aupr\u00e8s d\u2019Edenred R\u00e9publique tch\u00e8que et des soci\u00e9t\u00e9s Sodexo et Up visant \u00e0 examiner les comportements de ces entit\u00e9s sur leur march\u00e9. Cette investigation a d\u00e9bouch\u00e9 en octobre 2021 sur une notification de griefs assortie d\u2019un montant d\u2019amende potentiel, estim\u00e9 par les autorit\u00e9s tch\u00e8ques autour de 4,1 millions d\u2019euros. Edenred estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils juridiques, avoir de solides arguments contre ces griefs. Edenred a fait appel de cette d\u00e9cision. Le 24 octobre 2023, le Pr\u00e9sident de l\u2019autorit\u00e9 tch\u00e8que de la concurrence a rendu sa d\u00e9cision et a confirm\u00e9 les conclusions de premi\u00e8re instance en ce qui concerne les pratiques anticoncurrentielles all\u00e9gu\u00e9es, mais a annul\u00e9 l\u2019amende impos\u00e9e \u00e0 Edenred R\u00e9publique tch\u00e8que pour des raisons de proc\u00e9dure. L\u2019affaire a \u00e9t\u00e9 renvoy\u00e9e en premi\u00e8re instance. L\u2019autorit\u00e9 tch\u00e8que de la concurrence doit rendre une nouvelle d\u00e9cision concernant le montant potentiel de l\u2019amende au cours de l\u2019ann\u00e9e 2025, qui pourra, le cas \u00e9ch\u00e9ant, faire l\u2019objet d\u2019une proc\u00e9dure d\u2019appel dont la dur\u00e9e serait d\u2019environ 12 mois \u00e0 18 mois.

\n

Le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

\n

Contentieux Italie

\n

Le 20 f\u00e9vrier 2024, la soci\u00e9t\u00e9 Edenred Italia s.r.l. s\u2019est vu signifier par le procureur de Rome, en Italie, sa mise en cause administrative, ainsi que la mise en cause p\u00e9nale de quatre de ses dirigeants actuels ou pass\u00e9s, dans le cadre de la proc\u00e9dure d\u2019appel d\u2019offres organis\u00e9e en octobre 2019 par la centrale d\u2019achat de l\u2019administration publique italienne, Consip, et pour lequel Edenred Italia s.r.l a remport\u00e9 quatre lots sur quinze. Il est reproch\u00e9 \u00e0 Edenred Italia s.r.l de ne pas s\u2019\u00eatre conform\u00e9 aux r\u00e8gles de cet appel d\u2019offres. Une somme d\u2019environ 20 millions d\u2019euros a \u00e9t\u00e9 saisie, correspondant, selon le procureur, au montant maximum que pourrait avoir \u00e0 restituer Edenred Italia s.r.l. \u00e0 l\u2018issue de la proc\u00e9dure. Edenred Italia s.r.l. demeure en pleine capacit\u00e9 d\u2019op\u00e9rer sur son march\u00e9 avec l\u2019ensemble de son offre, y compris r\u00e9pondre et op\u00e9rer des appels d\u2019offres publics. Edenred Italia s.r.l. se tient \u00e0 la disposition des autorit\u00e9s judiciaires italiennes pour fournir toutes les explications n\u00e9cessaires sur cette affaire et demeure confiant quant \u00e0 son issue. Une audience pr\u00e9liminaire se tiendra en mai 2025. La proc\u00e9dure devrait durer plusieurs ann\u00e9es.

\n

\u00c0 ce stade de la proc\u00e9dure, le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

\n

Contentieux fiscaux Br\u00e9sil

\n

Taxe municipale \u2013 Ticket Servi\u00e7os

\n

En d\u00e9cembre 2011, la municipalit\u00e9 de S\u00e3o Paulo a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 br\u00e9silienne Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t municipal (ISS \u2013 Imposto Sobre Servi\u00e7os) au titre de la p\u00e9riode d\u2019avril \u00e0 d\u00e9cembre 2006, alors que celle-ci s\u2019est d\u00e9j\u00e0 acquitt\u00e9e de cet imp\u00f4t aupr\u00e8s de la municipalit\u00e9 d\u2019Alphaville.

\n

En novembre 2012, la municipalit\u00e9 a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9, sur les m\u00eames fondements, les montants correspondants \u00e0 la p\u00e9riode de janvier 2007 \u00e0 mars 2009.

\n

La chambre d\u2019appel administrative s\u2019est prononc\u00e9e d\u00e9favorablement le 23 septembre 2014. La Soci\u00e9t\u00e9 a fait appel de la d\u00e9cision.

\n

En date du 11 ao\u00fbt 2015, le pourvoi form\u00e9 par la soci\u00e9t\u00e9 a \u00e9t\u00e9 rejet\u00e9 mettant ainsi fin \u00e0 la phase administrative du contentieux.

\n

La Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 le 10 novembre 2015 une requ\u00eate devant le Tribunal de Justice de l\u2019\u00c9tat de Sao Paolo tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s.

\n

En date du 13 ao\u00fbt 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la Soci\u00e9t\u00e9. Le 30 avril 2021, la Soci\u00e9t\u00e9 a fait appel en deuxi\u00e8me instance. Le 22 juin 2023, la Cour d\u2019appel a statu\u00e9 en faveur de la Soci\u00e9t\u00e9. La Municipalit\u00e9 de S\u00e3o Paulo a fait appel de la d\u00e9cision devant la Cour Sup\u00e9rieure en septembre 2023. Par une d\u00e9cision du 11 octobre 2024 devenue d\u00e9finitive le 29 novembre 2024, la Cour Sup\u00e9rieure a rejet\u00e9 l\u2019appel de Municipalit\u00e9 de S\u00e3o Paulo donnant ainsi d\u00e9finitivement raison \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os.

\n

D\u00e9ductibilit\u00e9 fiscale des amortissements de goodwill

\n

En janvier 2012, l\u2019administration fiscale f\u00e9d\u00e9rale br\u00e9silienne a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de contribution additionnelle (IRPJ et CSLL) au titre des exercices 2007 \u00e0 2010. Le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 97 millions de reals br\u00e9siliens (soit 15 millions d\u2019euros), auxquels s\u2019ajoutent 176 millions de reals br\u00e9siliens (soit 27 millions d\u2019euros) en p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024 suite \u00e0 une d\u00e9cision de r\u00e9duction de ces p\u00e9nalit\u00e9s, intervenue en mars 2024.

\n

Au cours de l\u2019exercice fiscal 2016, l\u2019administration a \u00e9mis deux redressements suppl\u00e9mentaires, en ligne avec le pr\u00e9c\u00e9dent, sur 2011 et 2012.

\n

Au titre de l\u2019exercice 2011, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 25 millions de reals br\u00e9siliens (soit 4 millions d\u2019euros), auxquels s\u2019ajoutent 78 millions de reals br\u00e9siliens (soit 12 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

\n

Au titre de l\u2019exercice 2012, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 16 millions de reals br\u00e9silien (soit 2 millions d\u2019euros), auxquels s\u2019ajoutent 50 millions de reals br\u00e9siliens (soit 8 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

\n

L\u2019administration remet en cause la d\u00e9ductibilit\u00e9 fiscale de l\u2019amortissement de la survaleur constat\u00e9e lors du rachat de la part minoritaire dans la soci\u00e9t\u00e9 Ticket Servi\u00e7os. La Soci\u00e9t\u00e9 conteste ces redressements.

\n

Concernant le redressement portant sur les exercices 2007 \u00e0 2010, la Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 une requ\u00eate devant le Tribunal judiciaire en premi\u00e8re instance tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s. Cette requ\u00eate est assortie d\u2019une demande de sursis de paiement de la somme en litige. La soci\u00e9t\u00e9 a donc d\u00e9pos\u00e9 en 2018 une garantie bancaire pour sursoir au paiement du contentieux pour un montant de 386 millions de reals br\u00e9siliens (soit 72 millions d\u2019euros), constitutif d\u2019un engagement hors bilan donn\u00e9 par le Groupe. En date du 21 juin 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 19 octobre 2020 aupr\u00e8s de la Cour R\u00e9gional F\u00e9d\u00e9ral qui a annul\u00e9 la d\u00e9cision en ao\u00fbt 2023 et renvoy\u00e9 l\u2019affaire en premi\u00e8re instance.

\n

Concernant le redressement portant sur des exercices 2011 et 2012, le 14 septembre 2022, la derni\u00e8re instance de la phase administrative a confirm\u00e9 le redressement mais a annul\u00e9 la p\u00e9nalit\u00e9 de 150%. Un recours en annulation a \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 Brasilia en septembre 2023. En mars 2024, le Bureau du Procureur G\u00e9n\u00e9ral du Tr\u00e9sor National a accept\u00e9 de r\u00e9duire le montant des p\u00e9nalit\u00e9s.

\n

La Soci\u00e9t\u00e9 estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, que sa requ\u00eate a des chances probables d\u2019aboutir favorablement. La Soci\u00e9t\u00e9 n\u2019a donc constitu\u00e9 aucune provision \u00e0 ce titre.

\n

Contr\u00f4les fiscaux Italie

\n

Edenred Italia

\n

Exercices fiscaux 2014-2016

\n

Au cours de l\u2019exercice 2019, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2014 \u00e0 2016.

\n

En juin 2019, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre des exercices 2014 \u00e0 2016. L\u2019administration fiscale conteste la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE ainsi que le rythme de reconnaissance de produits de son activit\u00e9 (facturation des partenaires marchands).

\n

Au cours du mois de novembre 2019, l\u2019administration a adress\u00e9 une proposition de rectification interruptive de prescription. Les discussions avec l\u2019administration fiscale n\u2019ayant pas pu aboutir \u00e0 un consensus au premier semestre 2020, Edenred a introduit le 28 mai 2020 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italie. Parall\u00e8lement, la Soci\u00e9t\u00e9 a poursuivi devant les tribunaux la contestation du redressement portant sur la facturation des partenaires marchands.

\n

En avril 2021 et en juillet 2021, l\u2019administration a adress\u00e9 des propositions de rectifications compl\u00e9mentaires portant sur le montant de la redevance de marque factur\u00e9 respectivement en 2015 et 2016 par Edenred SE. La proc\u00e9dure amiable est \u00e9tendue \u00e0 ces rectifications.

\n

En septembre 2022, les juges en premi\u00e8re instance se sont prononc\u00e9s en faveur de la Soci\u00e9t\u00e9 dans le contentieux engag\u00e9 sur la facturation des partenaires marchands. Cette d\u00e9cision favorable a \u00e9t\u00e9 confirm\u00e9e par la Cour d\u2019Appel le 24 mai 2023. L\u2019administration fiscale a fait appel de la d\u00e9cision devant la Cour Supr\u00eame.

\n

Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester les divers chefs de redressement.

\n

La Soci\u00e9t\u00e9 estime avoir un risque de redressement limit\u00e9 \u00e9valu\u00e9 et provisionn\u00e9 \u00e0 hauteur de 1 million d\u2019euros pr\u00e9sent\u00e9 en dette d\u2019imp\u00f4t courant.

\n

Exercice fiscal 2017

\n

De mai \u00e0 d\u00e9cembre 2023, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2017. Le 5 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab avis d\u2019imposition \u00bb au titre de l\u2019exercice 2017 dans lequel elle conteste la facturation de la redevance de marque \u00e0 Edenred Italie par Edenred SE. Edenred a introduit le 26 mars 2024 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italia s.r.l.

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Exercice fiscal 2018

\n

De juillet \u00e0 d\u00e9cembre 2022, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2018.

\n

Le 16 d\u00e9cembre 2022, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre de l\u2019exercice 2018 dans lequel elle conteste d\u2019une part, la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE et d\u2019autre part, le montant de la plus-value de cession r\u00e9alis\u00e9e par la Soci\u00e9t\u00e9 lors de la cession des titres d\u2019Edenred UK. Le 4 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 une proposition de rectifications portant sur ces deux points.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux et d\u2019experts en valorisation, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester la position de l\u2019administration et donc n\u2019a donc pas comptabilis\u00e9 de provision.

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11.5Engagements hors bilan

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Engagements donn\u00e9s hors bilan

\n

\"image\"

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Les engagements donn\u00e9s hors bilan au 31 d\u00e9cembre 2024 s\u2019\u00e9l\u00e8vent \u00e0 672 millions d\u2019euros. Ils s\u2019\u00e9levaient \u00e0 681 millions d\u2019euros au 31 d\u00e9cembre 2023.

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Au 31 d\u00e9cembre 2024, les engagements donn\u00e9s hors bilan se composent principalement des engagements suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

< 1 an

\n		\n

> 1 an < 5 ans

\n		\n

> 5 ans

\n		\n

Total

\n
\n

Garanties donn\u00e9es pour la vente de titres services envers les entit\u00e9s publiques

\n		\n

54

\n		\n

10

\n		\n

54

\n		\n

118

\n		\n

177

\n
\n

Garanties donn\u00e9es aux entreprises publiques au Mexique

\n		\n

79

\n		\n

\n		\n

\n		\n

79

\n		\n

94

\n
\n

Garanties bancaires donn\u00e9es au Br\u00e9sil

\n		\n

\n		\n

\n		\n

26

\n		\n

26

\n		\n

29

\n
\n

Garantie de caution \u00e9mise dans le cadre du contentieux fiscal sur la taxe municipale au Br\u00e9sil (ISS)

\n		\n

\n		\n

\n		\n

123

\n		\n

123

\n		\n

129

\n
\n

Garantie de caution \u00e9mise dans le cadre du contentieux fiscal sur la d\u00e9ductibilit\u00e9 des amortissements de goodwill

\n		\n

\n		\n

\n		\n

68

\n		\n

68

\n		\n

102

\n
\n

Appels de fonds li\u00e9s \u00e0 la prise de participation Partech

\n		\n

1

\n		\n

16

\n		\n

\n		\n

17

\n		\n

13

\n
\n

Garantie Intermarch\u00e9 dans le cadre du contrat avec LCCC

\n		\n

\n		\n

\n		\n

\n		\n

-

\n		\n

32

\n
\n

UTA Garanties donn\u00e9es pour les relations avec les fournisseurs

\n		\n

63

\n		\n

-

\n		\n

3

\n		\n

66

\n		\n

\n
\n

Processus d\u2019appel d\u2019offres Edenred Chili

\n		\n

\n		\n

\n		\n

58

\n		\n

58

\n		\n

-

\n
\n

Sous-total

\n		\n

197

\n		\n

26

\n		\n

332

\n		\n

555

\n		\n

576

\n
\n

Autres *

\n		\n

38

\n		\n

7

\n		\n

72

\n		\n

117

\n		\n

105

\n
\n

Total engagements donn\u00e9s hors bilan

\n		\n

235

\n		\n

33

\n		\n

404

\n		\n

672

\n		\n

681

\n
\n

*Principalement compos\u00e9s d\u2019engagements de location non \u00e9ligibles \u00e0 IFRS 16 et de cautions donn\u00e9es.

\n
\n

\u00c0 la connaissance du Groupe, il n\u2019existe pas d\u2019engagement donn\u00e9 autre que ceux figurant ci-dessus selon les normes comptables en vigueur.

\n

Engagements re\u00e7us hors bilan

\n

N\u00e9ant.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296379_add_hierarchy": { "value": "

10.3Litiges et risques

\n

Le Groupe est engag\u00e9 dans le cours normal de ses activit\u00e9s dans un nombre de contentieux avec des tiers ou avec des autorit\u00e9s judiciaires et/ou administratives (y compris fiscales).

\n

Contentieux concurrence France

\n

En 2015, la soci\u00e9t\u00e9 fran\u00e7aise Octoplus ainsi que trois syndicats de l\u2019h\u00f4tellerie restauration ont saisi l\u2019Autorit\u00e9 de la concurrence de plusieurs plaintes, dont certaines assorties de mesures conservatoires, concernant plusieurs soci\u00e9t\u00e9s fran\u00e7aises du secteur des titres-restaurants, dont Edenred France. Apr\u00e8s avoir instruit ces plaintes et entendu les services d\u2019instruction ainsi que l\u2019ensemble des parties concern\u00e9es, le coll\u00e8ge de l\u2019Autorit\u00e9 de la concurrence a d\u00e9cid\u00e9, le 6 octobre 2016, d\u2019\u00e9carter les demandes de mesures conservatoires formul\u00e9es (notamment) \u00e0 l\u2019encontre d\u2019Edenred France, tout en poursuivant ses investigations sur le fond.

\n

Le 2 mars 2018, les services d\u2019instruction de l\u2019Autorit\u00e9 de la concurrence ont adress\u00e9 \u00e0 Edenred France, dans le cadre de l\u2019instruction au fond, une notification de griefs dans laquelle ils \u00e9cartaient (\u00e0 nouveau) l\u2019ensemble des critiques formul\u00e9es par les plaignants, y compris les pratiques tarifaires que ces derniers all\u00e9guaient (et notamment les taux de commission pr\u00e9tendument \u00e9lev\u00e9s sur la partie \u00ab acceptation \u00bb du march\u00e9). Dans cette notification de griefs, les services d\u2019instruction formulaient toutefois deux autres griefs, portant respectivement sur un \u00e9change d\u2019informations entre \u00e9metteurs, par le biais de la Centrale de R\u00e8glement des Titres (CRT) (entre 2010 et 2015), et sur une s\u00e9rie d\u2019accords entre \u00e9metteurs visant \u00e0 verrouiller l\u2019entr\u00e9e sur le march\u00e9 des titres-restaurants gr\u00e2ce, notamment, \u00e0 des conditions d\u2019acc\u00e8s \u00e0 la CRT jug\u00e9es non transparentes (entre 2002 et 2018).

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Le 22 mai 2018 puis le 29 avril 2019, Edenred a d\u00e9pos\u00e9 des observations \u00e0 l\u2019Autorit\u00e9 de la concurrence dans lesquelles elle contestait chacun de ces griefs. Par une d\u00e9cision du 17 d\u00e9cembre 2019, l\u2019Autorit\u00e9 de la concurrence a finalement \u00e9cart\u00e9 ces arguments et sanctionn\u00e9 Edenred (ainsi que les autres \u00e9metteurs vis\u00e9s par la notification de griefs) au paiement d\u2019une amende de 158 millions d\u2019euros sur la base de ces deux griefs \u2013 amende dont Edenred s\u2019est acquitt\u00e9e le 31 mars 2021.

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Le 2 mars 2020, Edenred a form\u00e9 un recours devant la Cour d\u2019appel de Paris contre la d\u00e9cision rendue par l\u2019Autorit\u00e9 de la concurrence le 17 d\u00e9cembre 2019. La Cour d\u2019appel ayant confirm\u00e9 la d\u00e9cision de l\u2019Autorit\u00e9 de la concurrence le 16 novembre 2023, Edenred s\u2019est pourvue en cassation, le 14 d\u00e9cembre 2023. En parall\u00e8le, Edenred a \u00e9galement introduit, le 8 juillet 2024, une action en inscription de faux devant la Cour d\u2019appel de Versailles dirig\u00e9e contre l\u2019arr\u00eat de la Cour d\u2019appel de Paris. Par un arr\u00eat du 28 janvier 2025, la Cour d\u2019appel de Versailles a confirm\u00e9 que l\u2019arr\u00eat du 16 novembre 2023 \u00e9tait entach\u00e9 de faux. Conform\u00e9ment \u00e0 l\u2019arr\u00eat rendu le 28 janvier 2025 par la Cour d\u2019appel de Versailles, il appartient d\u00e9sormais \u00e0 la Cour de cassation d\u2019en tirer les cons\u00e9quences, ce qui ne pourra que conduire selon Edenred, \u00e0 l\u2019annulation de l\u2019arr\u00eat du 16 novembre 2023. Malgr\u00e9 ces recours, toujours en cours, \u00e0 ce jour, l\u2019actif associ\u00e9 au paiement de l\u2019amende, constat\u00e9 en autres tiers actifs, a int\u00e9gralement \u00e9t\u00e9 d\u00e9pr\u00e9ci\u00e9 au 31 d\u00e9cembre 2023.

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\u00c0 la suite de la d\u00e9cision de la Cour d\u2019appel de Paris, des commer\u00e7ants affili\u00e9s, un fonds sp\u00e9cialis\u00e9 dans le financement d\u2019actions de groupe ainsi que la soci\u00e9t\u00e9 Octoplus ont assign\u00e9 Edenred France et Edenred SE en vue d\u2019obtenir la r\u00e9paration du pr\u00e9judice qu\u2019ils auraient pr\u00e9tendument subi du fait des pratiques anticoncurrentielles sanctionn\u00e9es par l\u2019Autorit\u00e9 de la concurrence. D\u2019autres acteurs pourraient se manifester dans le futur.

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Apr\u00e8s avoir analys\u00e9 ces demandes avec ses conseils, Edenred estime disposer de multiples arguments pour contester le bien-fond\u00e9 des demandes indemnitaires formul\u00e9es \u00e0 leur encontre et solliciter le d\u00e9bout\u00e9 int\u00e9gral des diff\u00e9rents plaignants.

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Contentieux concurrence Turquie

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Les autorit\u00e9s turques de la concurrence ont men\u00e9 en f\u00e9vrier 2010 une investigation aupr\u00e8s d\u2019Edenred Turquie et de Sodexo Turquie visant \u00e0 examiner les comportements de ces deux entit\u00e9s sur leur march\u00e9 entre 2007 et 2010. Cette investigation a d\u00e9bouch\u00e9 en juillet 2010 sur une d\u00e9cision de classement sans suite. Apr\u00e8s avoir instruit la demande d\u2019un autre acteur du march\u00e9 demandant l\u2019annulation de cette d\u00e9cision, la Haute Cour d\u2019\u00c9tat a jug\u00e9 que les autorit\u00e9s de concurrence devaient conduire \u00e0 nouveau une investigation compl\u00e8te aupr\u00e8s de six acteurs du march\u00e9 des titres services en Turquie, en ce y compris Edenred, au regard de leur comportement respectif sur le march\u00e9 des titres services entre 2007 et 2010.

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Le 15 novembre 2018, les autorit\u00e9s de la concurrence turques ont condamn\u00e9 Edenred \u00e0 une amende d\u2019un montant d\u2019un million d\u2019euros dans le cadre de sa participation dans Netser, la filiale cr\u00e9\u00e9e avec Sodexo, il y a 17 ans, aux fins de fournir aux restaurateurs une solution technique efficace et bon march\u00e9 d\u2019acc\u00e8s au r\u00e9seau mon\u00e9tique. L\u2019amende a \u00e9t\u00e9 pay\u00e9e par Edenred au premier semestre 2019. La Soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 31 mai 2019 aupr\u00e8s de la Cour administrative d\u2019Ankara. L\u2019audience d\u2019appel s\u2019est tenue le 22 octobre 2020 et une d\u00e9cision est attendue au cours des prochains exercices.

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Contentieux concurrence R\u00e9publique tch\u00e8que

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L\u2019autorit\u00e9 tch\u00e8que de la concurrence a men\u00e9 en 2019 une investigation aupr\u00e8s d\u2019Edenred R\u00e9publique tch\u00e8que et des soci\u00e9t\u00e9s Sodexo et Up visant \u00e0 examiner les comportements de ces entit\u00e9s sur leur march\u00e9. Cette investigation a d\u00e9bouch\u00e9 en octobre 2021 sur une notification de griefs assortie d\u2019un montant d\u2019amende potentiel, estim\u00e9 par les autorit\u00e9s tch\u00e8ques autour de 4,1 millions d\u2019euros. Edenred estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils juridiques, avoir de solides arguments contre ces griefs. Edenred a fait appel de cette d\u00e9cision. Le 24 octobre 2023, le Pr\u00e9sident de l\u2019autorit\u00e9 tch\u00e8que de la concurrence a rendu sa d\u00e9cision et a confirm\u00e9 les conclusions de premi\u00e8re instance en ce qui concerne les pratiques anticoncurrentielles all\u00e9gu\u00e9es, mais a annul\u00e9 l\u2019amende impos\u00e9e \u00e0 Edenred R\u00e9publique tch\u00e8que pour des raisons de proc\u00e9dure. L\u2019affaire a \u00e9t\u00e9 renvoy\u00e9e en premi\u00e8re instance. L\u2019autorit\u00e9 tch\u00e8que de la concurrence doit rendre une nouvelle d\u00e9cision concernant le montant potentiel de l\u2019amende au cours de l\u2019ann\u00e9e 2025, qui pourra, le cas \u00e9ch\u00e9ant, faire l\u2019objet d\u2019une proc\u00e9dure d\u2019appel dont la dur\u00e9e serait d\u2019environ 12 mois \u00e0 18 mois.

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Le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux Italie

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Le 20 f\u00e9vrier 2024, la soci\u00e9t\u00e9 Edenred Italia s.r.l. s\u2019est vu signifier par le procureur de Rome, en Italie, sa mise en cause administrative, ainsi que la mise en cause p\u00e9nale de quatre de ses dirigeants actuels ou pass\u00e9s, dans le cadre de la proc\u00e9dure d\u2019appel d\u2019offres organis\u00e9e en octobre 2019 par la centrale d\u2019achat de l\u2019administration publique italienne, Consip, et pour lequel Edenred Italia s.r.l a remport\u00e9 quatre lots sur quinze. Il est reproch\u00e9 \u00e0 Edenred Italia s.r.l de ne pas s\u2019\u00eatre conform\u00e9 aux r\u00e8gles de cet appel d\u2019offres. Une somme d\u2019environ 20 millions d\u2019euros a \u00e9t\u00e9 saisie, correspondant, selon le procureur, au montant maximum que pourrait avoir \u00e0 restituer Edenred Italia s.r.l. \u00e0 l\u2018issue de la proc\u00e9dure. Edenred Italia s.r.l. demeure en pleine capacit\u00e9 d\u2019op\u00e9rer sur son march\u00e9 avec l\u2019ensemble de son offre, y compris r\u00e9pondre et op\u00e9rer des appels d\u2019offres publics. Edenred Italia s.r.l. se tient \u00e0 la disposition des autorit\u00e9s judiciaires italiennes pour fournir toutes les explications n\u00e9cessaires sur cette affaire et demeure confiant quant \u00e0 son issue. Une audience pr\u00e9liminaire se tiendra en mai 2025. La proc\u00e9dure devrait durer plusieurs ann\u00e9es.

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\u00c0 ce stade de la proc\u00e9dure, le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux fiscaux Br\u00e9sil

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Taxe municipale \u2013 Ticket Servi\u00e7os

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En d\u00e9cembre 2011, la municipalit\u00e9 de S\u00e3o Paulo a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 br\u00e9silienne Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t municipal (ISS \u2013 Imposto Sobre Servi\u00e7os) au titre de la p\u00e9riode d\u2019avril \u00e0 d\u00e9cembre 2006, alors que celle-ci s\u2019est d\u00e9j\u00e0 acquitt\u00e9e de cet imp\u00f4t aupr\u00e8s de la municipalit\u00e9 d\u2019Alphaville.

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En novembre 2012, la municipalit\u00e9 a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9, sur les m\u00eames fondements, les montants correspondants \u00e0 la p\u00e9riode de janvier 2007 \u00e0 mars 2009.

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La chambre d\u2019appel administrative s\u2019est prononc\u00e9e d\u00e9favorablement le 23 septembre 2014. La Soci\u00e9t\u00e9 a fait appel de la d\u00e9cision.

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En date du 11 ao\u00fbt 2015, le pourvoi form\u00e9 par la soci\u00e9t\u00e9 a \u00e9t\u00e9 rejet\u00e9 mettant ainsi fin \u00e0 la phase administrative du contentieux.

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La Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 le 10 novembre 2015 une requ\u00eate devant le Tribunal de Justice de l\u2019\u00c9tat de Sao Paolo tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s.

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En date du 13 ao\u00fbt 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la Soci\u00e9t\u00e9. Le 30 avril 2021, la Soci\u00e9t\u00e9 a fait appel en deuxi\u00e8me instance. Le 22 juin 2023, la Cour d\u2019appel a statu\u00e9 en faveur de la Soci\u00e9t\u00e9. La Municipalit\u00e9 de S\u00e3o Paulo a fait appel de la d\u00e9cision devant la Cour Sup\u00e9rieure en septembre 2023. Par une d\u00e9cision du 11 octobre 2024 devenue d\u00e9finitive le 29 novembre 2024, la Cour Sup\u00e9rieure a rejet\u00e9 l\u2019appel de Municipalit\u00e9 de S\u00e3o Paulo donnant ainsi d\u00e9finitivement raison \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os.

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D\u00e9ductibilit\u00e9 fiscale des amortissements de goodwill

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En janvier 2012, l\u2019administration fiscale f\u00e9d\u00e9rale br\u00e9silienne a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de contribution additionnelle (IRPJ et CSLL) au titre des exercices 2007 \u00e0 2010. Le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 97 millions de reals br\u00e9siliens (soit 15 millions d\u2019euros), auxquels s\u2019ajoutent 176 millions de reals br\u00e9siliens (soit 27 millions d\u2019euros) en p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024 suite \u00e0 une d\u00e9cision de r\u00e9duction de ces p\u00e9nalit\u00e9s, intervenue en mars 2024.

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Au cours de l\u2019exercice fiscal 2016, l\u2019administration a \u00e9mis deux redressements suppl\u00e9mentaires, en ligne avec le pr\u00e9c\u00e9dent, sur 2011 et 2012.

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Au titre de l\u2019exercice 2011, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 25 millions de reals br\u00e9siliens (soit 4 millions d\u2019euros), auxquels s\u2019ajoutent 78 millions de reals br\u00e9siliens (soit 12 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

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Au titre de l\u2019exercice 2012, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 16 millions de reals br\u00e9silien (soit 2 millions d\u2019euros), auxquels s\u2019ajoutent 50 millions de reals br\u00e9siliens (soit 8 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

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L\u2019administration remet en cause la d\u00e9ductibilit\u00e9 fiscale de l\u2019amortissement de la survaleur constat\u00e9e lors du rachat de la part minoritaire dans la soci\u00e9t\u00e9 Ticket Servi\u00e7os. La Soci\u00e9t\u00e9 conteste ces redressements.

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Concernant le redressement portant sur les exercices 2007 \u00e0 2010, la Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 une requ\u00eate devant le Tribunal judiciaire en premi\u00e8re instance tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s. Cette requ\u00eate est assortie d\u2019une demande de sursis de paiement de la somme en litige. La soci\u00e9t\u00e9 a donc d\u00e9pos\u00e9 en 2018 une garantie bancaire pour sursoir au paiement du contentieux pour un montant de 386 millions de reals br\u00e9siliens (soit 72 millions d\u2019euros), constitutif d\u2019un engagement hors bilan donn\u00e9 par le Groupe. En date du 21 juin 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 19 octobre 2020 aupr\u00e8s de la Cour R\u00e9gional F\u00e9d\u00e9ral qui a annul\u00e9 la d\u00e9cision en ao\u00fbt 2023 et renvoy\u00e9 l\u2019affaire en premi\u00e8re instance.

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Concernant le redressement portant sur des exercices 2011 et 2012, le 14 septembre 2022, la derni\u00e8re instance de la phase administrative a confirm\u00e9 le redressement mais a annul\u00e9 la p\u00e9nalit\u00e9 de 150%. Un recours en annulation a \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 Brasilia en septembre 2023. En mars 2024, le Bureau du Procureur G\u00e9n\u00e9ral du Tr\u00e9sor National a accept\u00e9 de r\u00e9duire le montant des p\u00e9nalit\u00e9s.

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La Soci\u00e9t\u00e9 estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, que sa requ\u00eate a des chances probables d\u2019aboutir favorablement. La Soci\u00e9t\u00e9 n\u2019a donc constitu\u00e9 aucune provision \u00e0 ce titre.

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Contr\u00f4les fiscaux Italie

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Edenred Italia

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Exercices fiscaux 2014-2016

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Au cours de l\u2019exercice 2019, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2014 \u00e0 2016.

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En juin 2019, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre des exercices 2014 \u00e0 2016. L\u2019administration fiscale conteste la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE ainsi que le rythme de reconnaissance de produits de son activit\u00e9 (facturation des partenaires marchands).

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Au cours du mois de novembre 2019, l\u2019administration a adress\u00e9 une proposition de rectification interruptive de prescription. Les discussions avec l\u2019administration fiscale n\u2019ayant pas pu aboutir \u00e0 un consensus au premier semestre 2020, Edenred a introduit le 28 mai 2020 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italie. Parall\u00e8lement, la Soci\u00e9t\u00e9 a poursuivi devant les tribunaux la contestation du redressement portant sur la facturation des partenaires marchands.

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En avril 2021 et en juillet 2021, l\u2019administration a adress\u00e9 des propositions de rectifications compl\u00e9mentaires portant sur le montant de la redevance de marque factur\u00e9 respectivement en 2015 et 2016 par Edenred SE. La proc\u00e9dure amiable est \u00e9tendue \u00e0 ces rectifications.

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En septembre 2022, les juges en premi\u00e8re instance se sont prononc\u00e9s en faveur de la Soci\u00e9t\u00e9 dans le contentieux engag\u00e9 sur la facturation des partenaires marchands. Cette d\u00e9cision favorable a \u00e9t\u00e9 confirm\u00e9e par la Cour d\u2019Appel le 24 mai 2023. L\u2019administration fiscale a fait appel de la d\u00e9cision devant la Cour Supr\u00eame.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester les divers chefs de redressement.

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La Soci\u00e9t\u00e9 estime avoir un risque de redressement limit\u00e9 \u00e9valu\u00e9 et provisionn\u00e9 \u00e0 hauteur de 1 million d\u2019euros pr\u00e9sent\u00e9 en dette d\u2019imp\u00f4t courant.

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Exercice fiscal 2017

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De mai \u00e0 d\u00e9cembre 2023, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2017. Le 5 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab avis d\u2019imposition \u00bb au titre de l\u2019exercice 2017 dans lequel elle conteste la facturation de la redevance de marque \u00e0 Edenred Italie par Edenred SE. Edenred a introduit le 26 mars 2024 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italia s.r.l.

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Exercice fiscal 2018

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De juillet \u00e0 d\u00e9cembre 2022, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2018.

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Le 16 d\u00e9cembre 2022, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre de l\u2019exercice 2018 dans lequel elle conteste d\u2019une part, la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE et d\u2019autre part, le montant de la plus-value de cession r\u00e9alis\u00e9e par la Soci\u00e9t\u00e9 lors de la cession des titres d\u2019Edenred UK. Le 4 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 une proposition de rectifications portant sur ces deux points.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux et d\u2019experts en valorisation, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester la position de l\u2019administration et donc n\u2019a donc pas comptabilis\u00e9 de provision.

\n
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10.3Litiges et risques

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Le Groupe est engag\u00e9 dans le cours normal de ses activit\u00e9s dans un nombre de contentieux avec des tiers ou avec des autorit\u00e9s judiciaires et/ou administratives (y compris fiscales).

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Contentieux concurrence France

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En 2015, la soci\u00e9t\u00e9 fran\u00e7aise Octoplus ainsi que trois syndicats de l\u2019h\u00f4tellerie restauration ont saisi l\u2019Autorit\u00e9 de la concurrence de plusieurs plaintes, dont certaines assorties de mesures conservatoires, concernant plusieurs soci\u00e9t\u00e9s fran\u00e7aises du secteur des titres-restaurants, dont Edenred France. Apr\u00e8s avoir instruit ces plaintes et entendu les services d\u2019instruction ainsi que l\u2019ensemble des parties concern\u00e9es, le coll\u00e8ge de l\u2019Autorit\u00e9 de la concurrence a d\u00e9cid\u00e9, le 6 octobre 2016, d\u2019\u00e9carter les demandes de mesures conservatoires formul\u00e9es (notamment) \u00e0 l\u2019encontre d\u2019Edenred France, tout en poursuivant ses investigations sur le fond.

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Le 2 mars 2018, les services d\u2019instruction de l\u2019Autorit\u00e9 de la concurrence ont adress\u00e9 \u00e0 Edenred France, dans le cadre de l\u2019instruction au fond, une notification de griefs dans laquelle ils \u00e9cartaient (\u00e0 nouveau) l\u2019ensemble des critiques formul\u00e9es par les plaignants, y compris les pratiques tarifaires que ces derniers all\u00e9guaient (et notamment les taux de commission pr\u00e9tendument \u00e9lev\u00e9s sur la partie \u00ab acceptation \u00bb du march\u00e9). Dans cette notification de griefs, les services d\u2019instruction formulaient toutefois deux autres griefs, portant respectivement sur un \u00e9change d\u2019informations entre \u00e9metteurs, par le biais de la Centrale de R\u00e8glement des Titres (CRT) (entre 2010 et 2015), et sur une s\u00e9rie d\u2019accords entre \u00e9metteurs visant \u00e0 verrouiller l\u2019entr\u00e9e sur le march\u00e9 des titres-restaurants gr\u00e2ce, notamment, \u00e0 des conditions d\u2019acc\u00e8s \u00e0 la CRT jug\u00e9es non transparentes (entre 2002 et 2018).

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Le 22 mai 2018 puis le 29 avril 2019, Edenred a d\u00e9pos\u00e9 des observations \u00e0 l\u2019Autorit\u00e9 de la concurrence dans lesquelles elle contestait chacun de ces griefs. Par une d\u00e9cision du 17 d\u00e9cembre 2019, l\u2019Autorit\u00e9 de la concurrence a finalement \u00e9cart\u00e9 ces arguments et sanctionn\u00e9 Edenred (ainsi que les autres \u00e9metteurs vis\u00e9s par la notification de griefs) au paiement d\u2019une amende de 158 millions d\u2019euros sur la base de ces deux griefs \u2013 amende dont Edenred s\u2019est acquitt\u00e9e le 31 mars 2021.

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Le 2 mars 2020, Edenred a form\u00e9 un recours devant la Cour d\u2019appel de Paris contre la d\u00e9cision rendue par l\u2019Autorit\u00e9 de la concurrence le 17 d\u00e9cembre 2019. La Cour d\u2019appel ayant confirm\u00e9 la d\u00e9cision de l\u2019Autorit\u00e9 de la concurrence le 16 novembre 2023, Edenred s\u2019est pourvue en cassation, le 14 d\u00e9cembre 2023. En parall\u00e8le, Edenred a \u00e9galement introduit, le 8 juillet 2024, une action en inscription de faux devant la Cour d\u2019appel de Versailles dirig\u00e9e contre l\u2019arr\u00eat de la Cour d\u2019appel de Paris. Par un arr\u00eat du 28 janvier 2025, la Cour d\u2019appel de Versailles a confirm\u00e9 que l\u2019arr\u00eat du 16 novembre 2023 \u00e9tait entach\u00e9 de faux. Conform\u00e9ment \u00e0 l\u2019arr\u00eat rendu le 28 janvier 2025 par la Cour d\u2019appel de Versailles, il appartient d\u00e9sormais \u00e0 la Cour de cassation d\u2019en tirer les cons\u00e9quences, ce qui ne pourra que conduire selon Edenred, \u00e0 l\u2019annulation de l\u2019arr\u00eat du 16 novembre 2023. Malgr\u00e9 ces recours, toujours en cours, \u00e0 ce jour, l\u2019actif associ\u00e9 au paiement de l\u2019amende, constat\u00e9 en autres tiers actifs, a int\u00e9gralement \u00e9t\u00e9 d\u00e9pr\u00e9ci\u00e9 au 31 d\u00e9cembre 2023.

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\u00c0 la suite de la d\u00e9cision de la Cour d\u2019appel de Paris, des commer\u00e7ants affili\u00e9s, un fonds sp\u00e9cialis\u00e9 dans le financement d\u2019actions de groupe ainsi que la soci\u00e9t\u00e9 Octoplus ont assign\u00e9 Edenred France et Edenred SE en vue d\u2019obtenir la r\u00e9paration du pr\u00e9judice qu\u2019ils auraient pr\u00e9tendument subi du fait des pratiques anticoncurrentielles sanctionn\u00e9es par l\u2019Autorit\u00e9 de la concurrence. D\u2019autres acteurs pourraient se manifester dans le futur.

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Apr\u00e8s avoir analys\u00e9 ces demandes avec ses conseils, Edenred estime disposer de multiples arguments pour contester le bien-fond\u00e9 des demandes indemnitaires formul\u00e9es \u00e0 leur encontre et solliciter le d\u00e9bout\u00e9 int\u00e9gral des diff\u00e9rents plaignants.

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Contentieux concurrence Turquie

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Les autorit\u00e9s turques de la concurrence ont men\u00e9 en f\u00e9vrier 2010 une investigation aupr\u00e8s d\u2019Edenred Turquie et de Sodexo Turquie visant \u00e0 examiner les comportements de ces deux entit\u00e9s sur leur march\u00e9 entre 2007 et 2010. Cette investigation a d\u00e9bouch\u00e9 en juillet 2010 sur une d\u00e9cision de classement sans suite. Apr\u00e8s avoir instruit la demande d\u2019un autre acteur du march\u00e9 demandant l\u2019annulation de cette d\u00e9cision, la Haute Cour d\u2019\u00c9tat a jug\u00e9 que les autorit\u00e9s de concurrence devaient conduire \u00e0 nouveau une investigation compl\u00e8te aupr\u00e8s de six acteurs du march\u00e9 des titres services en Turquie, en ce y compris Edenred, au regard de leur comportement respectif sur le march\u00e9 des titres services entre 2007 et 2010.

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Le 15 novembre 2018, les autorit\u00e9s de la concurrence turques ont condamn\u00e9 Edenred \u00e0 une amende d\u2019un montant d\u2019un million d\u2019euros dans le cadre de sa participation dans Netser, la filiale cr\u00e9\u00e9e avec Sodexo, il y a 17 ans, aux fins de fournir aux restaurateurs une solution technique efficace et bon march\u00e9 d\u2019acc\u00e8s au r\u00e9seau mon\u00e9tique. L\u2019amende a \u00e9t\u00e9 pay\u00e9e par Edenred au premier semestre 2019. La Soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 31 mai 2019 aupr\u00e8s de la Cour administrative d\u2019Ankara. L\u2019audience d\u2019appel s\u2019est tenue le 22 octobre 2020 et une d\u00e9cision est attendue au cours des prochains exercices.

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Contentieux concurrence R\u00e9publique tch\u00e8que

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L\u2019autorit\u00e9 tch\u00e8que de la concurrence a men\u00e9 en 2019 une investigation aupr\u00e8s d\u2019Edenred R\u00e9publique tch\u00e8que et des soci\u00e9t\u00e9s Sodexo et Up visant \u00e0 examiner les comportements de ces entit\u00e9s sur leur march\u00e9. Cette investigation a d\u00e9bouch\u00e9 en octobre 2021 sur une notification de griefs assortie d\u2019un montant d\u2019amende potentiel, estim\u00e9 par les autorit\u00e9s tch\u00e8ques autour de 4,1 millions d\u2019euros. Edenred estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils juridiques, avoir de solides arguments contre ces griefs. Edenred a fait appel de cette d\u00e9cision. Le 24 octobre 2023, le Pr\u00e9sident de l\u2019autorit\u00e9 tch\u00e8que de la concurrence a rendu sa d\u00e9cision et a confirm\u00e9 les conclusions de premi\u00e8re instance en ce qui concerne les pratiques anticoncurrentielles all\u00e9gu\u00e9es, mais a annul\u00e9 l\u2019amende impos\u00e9e \u00e0 Edenred R\u00e9publique tch\u00e8que pour des raisons de proc\u00e9dure. L\u2019affaire a \u00e9t\u00e9 renvoy\u00e9e en premi\u00e8re instance. L\u2019autorit\u00e9 tch\u00e8que de la concurrence doit rendre une nouvelle d\u00e9cision concernant le montant potentiel de l\u2019amende au cours de l\u2019ann\u00e9e 2025, qui pourra, le cas \u00e9ch\u00e9ant, faire l\u2019objet d\u2019une proc\u00e9dure d\u2019appel dont la dur\u00e9e serait d\u2019environ 12 mois \u00e0 18 mois.

\n

Le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux Italie

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Le 20 f\u00e9vrier 2024, la soci\u00e9t\u00e9 Edenred Italia s.r.l. s\u2019est vu signifier par le procureur de Rome, en Italie, sa mise en cause administrative, ainsi que la mise en cause p\u00e9nale de quatre de ses dirigeants actuels ou pass\u00e9s, dans le cadre de la proc\u00e9dure d\u2019appel d\u2019offres organis\u00e9e en octobre 2019 par la centrale d\u2019achat de l\u2019administration publique italienne, Consip, et pour lequel Edenred Italia s.r.l a remport\u00e9 quatre lots sur quinze. Il est reproch\u00e9 \u00e0 Edenred Italia s.r.l de ne pas s\u2019\u00eatre conform\u00e9 aux r\u00e8gles de cet appel d\u2019offres. Une somme d\u2019environ 20 millions d\u2019euros a \u00e9t\u00e9 saisie, correspondant, selon le procureur, au montant maximum que pourrait avoir \u00e0 restituer Edenred Italia s.r.l. \u00e0 l\u2018issue de la proc\u00e9dure. Edenred Italia s.r.l. demeure en pleine capacit\u00e9 d\u2019op\u00e9rer sur son march\u00e9 avec l\u2019ensemble de son offre, y compris r\u00e9pondre et op\u00e9rer des appels d\u2019offres publics. Edenred Italia s.r.l. se tient \u00e0 la disposition des autorit\u00e9s judiciaires italiennes pour fournir toutes les explications n\u00e9cessaires sur cette affaire et demeure confiant quant \u00e0 son issue. Une audience pr\u00e9liminaire se tiendra en mai 2025. La proc\u00e9dure devrait durer plusieurs ann\u00e9es.

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\u00c0 ce stade de la proc\u00e9dure, le Groupe consid\u00e8re que ses arguments ont de fortes chances d\u2019aboutir. Aucune provision n\u2019a \u00e9t\u00e9 constat\u00e9e dans les comptes.

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Contentieux fiscaux Br\u00e9sil

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Taxe municipale \u2013 Ticket Servi\u00e7os

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En d\u00e9cembre 2011, la municipalit\u00e9 de S\u00e3o Paulo a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 br\u00e9silienne Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t municipal (ISS \u2013 Imposto Sobre Servi\u00e7os) au titre de la p\u00e9riode d\u2019avril \u00e0 d\u00e9cembre 2006, alors que celle-ci s\u2019est d\u00e9j\u00e0 acquitt\u00e9e de cet imp\u00f4t aupr\u00e8s de la municipalit\u00e9 d\u2019Alphaville.

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En novembre 2012, la municipalit\u00e9 a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9, sur les m\u00eames fondements, les montants correspondants \u00e0 la p\u00e9riode de janvier 2007 \u00e0 mars 2009.

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La chambre d\u2019appel administrative s\u2019est prononc\u00e9e d\u00e9favorablement le 23 septembre 2014. La Soci\u00e9t\u00e9 a fait appel de la d\u00e9cision.

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En date du 11 ao\u00fbt 2015, le pourvoi form\u00e9 par la soci\u00e9t\u00e9 a \u00e9t\u00e9 rejet\u00e9 mettant ainsi fin \u00e0 la phase administrative du contentieux.

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La Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 le 10 novembre 2015 une requ\u00eate devant le Tribunal de Justice de l\u2019\u00c9tat de Sao Paolo tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s.

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En date du 13 ao\u00fbt 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la Soci\u00e9t\u00e9. Le 30 avril 2021, la Soci\u00e9t\u00e9 a fait appel en deuxi\u00e8me instance. Le 22 juin 2023, la Cour d\u2019appel a statu\u00e9 en faveur de la Soci\u00e9t\u00e9. La Municipalit\u00e9 de S\u00e3o Paulo a fait appel de la d\u00e9cision devant la Cour Sup\u00e9rieure en septembre 2023. Par une d\u00e9cision du 11 octobre 2024 devenue d\u00e9finitive le 29 novembre 2024, la Cour Sup\u00e9rieure a rejet\u00e9 l\u2019appel de Municipalit\u00e9 de S\u00e3o Paulo donnant ainsi d\u00e9finitivement raison \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os.

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D\u00e9ductibilit\u00e9 fiscale des amortissements de goodwill

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En janvier 2012, l\u2019administration fiscale f\u00e9d\u00e9rale br\u00e9silienne a notifi\u00e9 \u00e0 la soci\u00e9t\u00e9 Ticket Servi\u00e7os un redressement en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de contribution additionnelle (IRPJ et CSLL) au titre des exercices 2007 \u00e0 2010. Le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 97 millions de reals br\u00e9siliens (soit 15 millions d\u2019euros), auxquels s\u2019ajoutent 176 millions de reals br\u00e9siliens (soit 27 millions d\u2019euros) en p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024 suite \u00e0 une d\u00e9cision de r\u00e9duction de ces p\u00e9nalit\u00e9s, intervenue en mars 2024.

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Au cours de l\u2019exercice fiscal 2016, l\u2019administration a \u00e9mis deux redressements suppl\u00e9mentaires, en ligne avec le pr\u00e9c\u00e9dent, sur 2011 et 2012.

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Au titre de l\u2019exercice 2011, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 25 millions de reals br\u00e9siliens (soit 4 millions d\u2019euros), auxquels s\u2019ajoutent 78 millions de reals br\u00e9siliens (soit 12 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

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Au titre de l\u2019exercice 2012, le redressement en principal s\u2019\u00e9l\u00e8ve \u00e0 16 millions de reals br\u00e9silien (soit 2 millions d\u2019euros), auxquels s\u2019ajoutent 50 millions de reals br\u00e9siliens (soit 8 millions d\u2019euros) de p\u00e9nalit\u00e9s et int\u00e9r\u00eats au 31 d\u00e9cembre 2024.

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L\u2019administration remet en cause la d\u00e9ductibilit\u00e9 fiscale de l\u2019amortissement de la survaleur constat\u00e9e lors du rachat de la part minoritaire dans la soci\u00e9t\u00e9 Ticket Servi\u00e7os. La Soci\u00e9t\u00e9 conteste ces redressements.

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Concernant le redressement portant sur les exercices 2007 \u00e0 2010, la Soci\u00e9t\u00e9 a d\u00e9pos\u00e9 une requ\u00eate devant le Tribunal judiciaire en premi\u00e8re instance tendant \u00e0 l\u2019annulation des redressements notifi\u00e9s. Cette requ\u00eate est assortie d\u2019une demande de sursis de paiement de la somme en litige. La soci\u00e9t\u00e9 a donc d\u00e9pos\u00e9 en 2018 une garantie bancaire pour sursoir au paiement du contentieux pour un montant de 386 millions de reals br\u00e9siliens (soit 72 millions d\u2019euros), constitutif d\u2019un engagement hors bilan donn\u00e9 par le Groupe. En date du 21 juin 2020, le Tribunal judiciaire en premi\u00e8re instance a rejet\u00e9 la requ\u00eate de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 a fait appel de cette d\u00e9cision le 19 octobre 2020 aupr\u00e8s de la Cour R\u00e9gional F\u00e9d\u00e9ral qui a annul\u00e9 la d\u00e9cision en ao\u00fbt 2023 et renvoy\u00e9 l\u2019affaire en premi\u00e8re instance.

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Concernant le redressement portant sur des exercices 2011 et 2012, le 14 septembre 2022, la derni\u00e8re instance de la phase administrative a confirm\u00e9 le redressement mais a annul\u00e9 la p\u00e9nalit\u00e9 de 150%. Un recours en annulation a \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 Brasilia en septembre 2023. En mars 2024, le Bureau du Procureur G\u00e9n\u00e9ral du Tr\u00e9sor National a accept\u00e9 de r\u00e9duire le montant des p\u00e9nalit\u00e9s.

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La Soci\u00e9t\u00e9 estime, apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, que sa requ\u00eate a des chances probables d\u2019aboutir favorablement. La Soci\u00e9t\u00e9 n\u2019a donc constitu\u00e9 aucune provision \u00e0 ce titre.

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Contr\u00f4les fiscaux Italie

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Edenred Italia

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Exercices fiscaux 2014-2016

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Au cours de l\u2019exercice 2019, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2014 \u00e0 2016.

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En juin 2019, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre des exercices 2014 \u00e0 2016. L\u2019administration fiscale conteste la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE ainsi que le rythme de reconnaissance de produits de son activit\u00e9 (facturation des partenaires marchands).

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Au cours du mois de novembre 2019, l\u2019administration a adress\u00e9 une proposition de rectification interruptive de prescription. Les discussions avec l\u2019administration fiscale n\u2019ayant pas pu aboutir \u00e0 un consensus au premier semestre 2020, Edenred a introduit le 28 mai 2020 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italie. Parall\u00e8lement, la Soci\u00e9t\u00e9 a poursuivi devant les tribunaux la contestation du redressement portant sur la facturation des partenaires marchands.

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En avril 2021 et en juillet 2021, l\u2019administration a adress\u00e9 des propositions de rectifications compl\u00e9mentaires portant sur le montant de la redevance de marque factur\u00e9 respectivement en 2015 et 2016 par Edenred SE. La proc\u00e9dure amiable est \u00e9tendue \u00e0 ces rectifications.

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En septembre 2022, les juges en premi\u00e8re instance se sont prononc\u00e9s en faveur de la Soci\u00e9t\u00e9 dans le contentieux engag\u00e9 sur la facturation des partenaires marchands. Cette d\u00e9cision favorable a \u00e9t\u00e9 confirm\u00e9e par la Cour d\u2019Appel le 24 mai 2023. L\u2019administration fiscale a fait appel de la d\u00e9cision devant la Cour Supr\u00eame.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester les divers chefs de redressement.

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La Soci\u00e9t\u00e9 estime avoir un risque de redressement limit\u00e9 \u00e9valu\u00e9 et provisionn\u00e9 \u00e0 hauteur de 1 million d\u2019euros pr\u00e9sent\u00e9 en dette d\u2019imp\u00f4t courant.

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Exercice fiscal 2017

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De mai \u00e0 d\u00e9cembre 2023, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2017. Le 5 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab avis d\u2019imposition \u00bb au titre de l\u2019exercice 2017 dans lequel elle conteste la facturation de la redevance de marque \u00e0 Edenred Italie par Edenred SE. Edenred a introduit le 26 mars 2024 une proc\u00e9dure amiable (mutual agreement procedure, \u00ab MAP \u00bb) entre les administrations fiscales italiennes et fran\u00e7aises relative \u00e0 la redevance de marque pay\u00e9e par Edenred Italia s.r.l.

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Exercice fiscal 2018

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De juillet \u00e0 d\u00e9cembre 2022, la soci\u00e9t\u00e9 Edenred Italia s.r.l. a fait l\u2019objet d\u2019un contr\u00f4le fiscal sur la p\u00e9riode 2018.

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Le 16 d\u00e9cembre 2022, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 un \u00ab proc\u00e8s-verbal de fin de contr\u00f4le fiscal \u00bb au titre de l\u2019exercice 2018 dans lequel elle conteste d\u2019une part, la facturation de la redevance de marque \u00e0 Edenred Italia s.r.l. par Edenred SE et d\u2019autre part, le montant de la plus-value de cession r\u00e9alis\u00e9e par la Soci\u00e9t\u00e9 lors de la cession des titres d\u2019Edenred UK. Le 4 d\u00e9cembre 2023, l\u2019administration fiscale italienne a adress\u00e9 \u00e0 la Soci\u00e9t\u00e9 une proposition de rectifications portant sur ces deux points.

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Apr\u00e8s avoir pris avis aupr\u00e8s de ses conseils fiscaux et d\u2019experts en valorisation, la Soci\u00e9t\u00e9 estime avoir de solides arguments pour contester la position de l\u2019administration et donc n\u2019a donc pas comptabilis\u00e9 de provision.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296380": { "value": "

11.2Parties li\u00e9es

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Dans le cadre de l\u2019application de la norme IAS 24, le Groupe a consid\u00e9r\u00e9 les parties li\u00e9es ci-dessous :

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Soci\u00e9t\u00e9s comptabilis\u00e9es en mises en \u00e9quivalence

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Les transactions entre la Soci\u00e9t\u00e9-m\u00e8re et ses entreprises associ\u00e9es sont pr\u00e9sent\u00e9es dans le compte de r\u00e9sultat et le bilan dans les lignes d\u00e9di\u00e9es.

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Membres du Comit\u00e9 ex\u00e9cutif

\n

Le Groupe a consid\u00e9r\u00e9 comme parties li\u00e9es l\u2019ensemble des membres du Comit\u00e9 ex\u00e9cutif ainsi que leur famille proche, ainsi que l\u2019ensemble des soci\u00e9t\u00e9s dans lesquelles un membre du Comit\u00e9 d\u2019ex\u00e9cutif d\u00e9tient un droit de vote significatif.

\n

L\u2019ensemble des transactions conclues avec les membres du Comit\u00e9 ex\u00e9cutif sont d\u00e9taill\u00e9es en Note 11.3 \u00ab R\u00e9mun\u00e9rations des personnes cl\u00e9s du management \u00bb.

\n

Membres du Conseil d\u2019administration

\n

Le Groupe a consid\u00e9r\u00e9 comme parties li\u00e9es l\u2019ensemble des membres du Conseil d\u2019administration ainsi que leur famille proche. Les membres du Conseil d\u2019administration re\u00e7oivent une r\u00e9mun\u00e9ration annuelle, d\u00e9termin\u00e9e par le Conseil d\u2019administration et devant \u00eatre approuv\u00e9e par l\u2019Assembl\u00e9e g\u00e9n\u00e9rale, qui s\u2019est \u00e9lev\u00e9e \u00e0 0,9 million d\u2019euros au titre de l\u2019exercice 2024. Le pr\u00e9sident-directeur g\u00e9n\u00e9ral ne re\u00e7oit pas de r\u00e9mun\u00e9ration au titre de son mandat au sein du Conseil d\u2019administration. Sa r\u00e9mun\u00e9ration est incluse dans la Note 11.3 \u00ab R\u00e9mun\u00e9rations des personnes cl\u00e9s du management \u00bb.

\n

11.3R\u00e9mun\u00e9rations des personnes cl\u00e9s du management

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Avantages \u00e0 court terme re\u00e7us

\n		\n

13

\n		\n

13

\n
\n

Paiements sur la base d\u2019actions

\n		\n

8

\n		\n

8

\n
\n

R\u00e9mun\u00e9ration globale

\n		\n

21

\n		\n

21

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296381": { "value": "

11.3R\u00e9mun\u00e9rations des personnes cl\u00e9s du management

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

Avantages \u00e0 court terme re\u00e7us

\n		\n

13

\n		\n

13

\n
\n

Paiements sur la base d\u2019actions

\n		\n

8

\n		\n

8

\n
\n

R\u00e9mun\u00e9ration globale

\n		\n

21

\n		\n

21

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296382": { "value": "

11.4Honoraires des Commissaires aux comptes

\n

Le montant total des honoraires des Commissaires aux comptes comptabilis\u00e9s au compte de r\u00e9sultat au titre de la p\u00e9riode et de la p\u00e9riode pr\u00e9c\u00e9dente se d\u00e9taille de la fa\u00e7on suivante :

\n

\"image\"

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

DELOITTE & ASSOCI\u00c9S

\n		\n

ERNST & YOUNG

\n
\n

Montant HT

\n		\n

%

\n		\n

Montant HT

\n		\n

%

\n
\n

2024

\n		\n

2023

\n		\n

2024

\n		\n

2023

\n		\n

2024

\n		\n

2023

\n		\n

2024

\n		\n

2023

\n
\n

Honoraires des Commissaires aux comptes aff\u00e9rents \u00e0 la certification des comptes

\n
\n

\u2022\u00c9metteur

\n		\n

(0,4)

\n		\n

(0,4)

\n		\n

14%

\n		\n

19%

\n		\n

(0,5)

\n		\n

(0,4)

\n		\n

17%

\n		\n

13%

\n
\n

\u2022Filiales int\u00e9gr\u00e9es globalement

\n		\n

(2,1)

\n		\n

(1,7)

\n		\n

72%

\n		\n

81%

\n		\n

(2,2)

\n		\n

(2,3)

\n		\n

71%

\n		\n

76%

\n
\n

Sous-total

\n		\n

(2,5)

\n		\n

(2,1)

\n		\n

86%

\n		\n

100%

\n		\n

(2,7)

\n		\n

(2,7)

\n		\n

88%

\n		\n

89%

\n
\n

Honoraires des Commissaires aux comptes aff\u00e9rents aux autres services *

\n
\n

\u2022\u00c9metteur

\n		\n

(0,2)

\n		\n

-

\n		\n

7%

\n		\n

0%

\n		\n

(0,2)

\n		\n

-

\n		\n

6%

\n		\n

0%

\n
\n

\u2022Filiales int\u00e9gr\u00e9es globalement

\n		\n

(0,2)

\n		\n

-

\n		\n

7%

\n		\n

0%

\n		\n

(0,2)

\n		\n

(0,3)

\n		\n

6%

\n		\n

11%

\n
\n

Sous-total

\n		\n

(0,4)

\n		\n

-

\n		\n

14%

\n		\n

0%

\n		\n

(0,4)

\n		\n

(0,3)

\n		\n

12%

\n		\n

11%

\n
\n

Total

\n		\n

(2,9)

\n		\n

(2,1)

\n		\n

100%

\n		\n

100%

\n		\n

(3,1)

\n		\n

(3,0)

\n		\n

100%

\n		\n

100%

\n
\n

*Pour l\u2019exercice 2024, ces honoraires sont principalement relatifs \u00e0 des missions de conformit\u00e9 en mati\u00e8re fiscale et sociale, aux missions de certifications des informations en mati\u00e8re de durabilit\u00e9 (\u00ab CSRD \u00bb) et \u00e0 des missions de due diligence d\u2019acquisition.

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296383": { "value": "

11.5Engagements hors bilan

\n

Engagements donn\u00e9s hors bilan

\n

\"image\"

\n

Les engagements donn\u00e9s hors bilan au 31 d\u00e9cembre 2024 s\u2019\u00e9l\u00e8vent \u00e0 672 millions d\u2019euros. Ils s\u2019\u00e9levaient \u00e0 681 millions d\u2019euros au 31 d\u00e9cembre 2023.

\n

Au 31 d\u00e9cembre 2024, les engagements donn\u00e9s hors bilan se composent principalement des engagements suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

(en millions d\u2019euros)

\n		\n

2024

\n		\n

2023

\n
\n

< 1 an

\n		\n

> 1 an < 5 ans

\n		\n

> 5 ans

\n		\n

Total

\n
\n

Garanties donn\u00e9es pour la vente de titres services envers les entit\u00e9s publiques

\n		\n

54

\n		\n

10

\n		\n

54

\n		\n

118

\n		\n

177

\n
\n

Garanties donn\u00e9es aux entreprises publiques au Mexique

\n		\n

79

\n		\n

\n		\n

\n		\n

79

\n		\n

94

\n
\n

Garanties bancaires donn\u00e9es au Br\u00e9sil

\n		\n

\n		\n

\n		\n

26

\n		\n

26

\n		\n

29

\n
\n

Garantie de caution \u00e9mise dans le cadre du contentieux fiscal sur la taxe municipale au Br\u00e9sil (ISS)

\n		\n

\n		\n

\n		\n

123

\n		\n

123

\n		\n

129

\n
\n

Garantie de caution \u00e9mise dans le cadre du contentieux fiscal sur la d\u00e9ductibilit\u00e9 des amortissements de goodwill

\n		\n

\n		\n

\n		\n

68

\n		\n

68

\n		\n

102

\n
\n

Appels de fonds li\u00e9s \u00e0 la prise de participation Partech

\n		\n

1

\n		\n

16

\n		\n

\n		\n

17

\n		\n

13

\n
\n

Garantie Intermarch\u00e9 dans le cadre du contrat avec LCCC

\n		\n

\n		\n

\n		\n

\n		\n

-

\n		\n

32

\n
\n

UTA Garanties donn\u00e9es pour les relations avec les fournisseurs

\n		\n

63

\n		\n

-

\n		\n

3

\n		\n

66

\n		\n

\n
\n

Processus d\u2019appel d\u2019offres Edenred Chili

\n		\n

\n		\n

\n		\n

58

\n		\n

58

\n		\n

-

\n
\n

Sous-total

\n		\n

197

\n		\n

26

\n		\n

332

\n		\n

555

\n		\n

576

\n
\n

Autres *

\n		\n

38

\n		\n

7

\n		\n

72

\n		\n

117

\n		\n

105

\n
\n

Total engagements donn\u00e9s hors bilan

\n		\n

235

\n		\n

33

\n		\n

404

\n		\n

672

\n		\n

681

\n
\n

*Principalement compos\u00e9s d\u2019engagements de location non \u00e9ligibles \u00e0 IFRS 16 et de cautions donn\u00e9es.

\n
\n

\u00c0 la connaissance du Groupe, il n\u2019existe pas d\u2019engagement donn\u00e9 autre que ceux figurant ci-dessus selon les normes comptables en vigueur.

\n

Engagements re\u00e7us hors bilan

\n

N\u00e9ant.

\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact_296384": { "value": "

NOTE 12Liste des soci\u00e9t\u00e9s consolid\u00e9es au 31 d\u00e9cembre 2024

\n

En application du r\u00e8glement n\u00b0 2016-09 de l\u2019Autorit\u00e9 des normes comptables fran\u00e7aises, le Groupe met ci-apr\u00e8s \u00e0 disposition des tiers la liste des entreprises comprises dans la consolidation et des principaux titres de participation non consolid\u00e9s. Toutes les entreprises contr\u00f4l\u00e9es par le Groupe ou sur lesquelles le Groupe exerce une influence notable sont incluses dans la consolidation. UNION TANK Eckstein Gmbh & Co. KG a appliqu\u00e9 l\u2019exemption de publier les \u00e9tats financiers annuels conform\u00e9ment au paragraphe 264 en relation avec le paragraphe 264b du Code de commerce allemand (Handelsgesetzbuch).

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Soci\u00e9t\u00e9

\n		\n

Pays

\n		\n

2024

\n		\n

2023

\n		\n

Variation
(en%)

\n
\n

\n		\n

M\u00e9thode

\n		\n

Int\u00e9r\u00eat d\u00e9tenu
(en%)

\n		\n

M\u00e9thode

\n		\n

Int\u00e9r\u00eat d\u00e9tenu
(en%)

\n
\n

FRANCE

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Conecs

\n		\n

France

\n		\n

\n		\n

MEE

\n		\n

25,00

\n		\n

MEE

\n		\n

25,00

\n		\n

0,00

\n
\n

Edenred Corporate Paiement France

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred France

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Paiement

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ticket Fleet Pro SAS

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

La Compagnie des Cartes Carburants

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Proweb CE

\n		\n

France

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Edenred Fleet & Mobility SAS

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

SAS Betterway

\n		\n

France

\n		\n

\n		\n

MEE

\n		\n

48,18

\n		\n

MEE

\n		\n

48,18

\n		\n

0,00

\n
\n

Cogesco

\n		\n

France

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Europe hors France

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

EW Innovation

\n		\n

Albanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ages Maut System Gmbh&Co KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

16,60

\n		\n

-16,60

\n
\n

Ages International Gmbh & Co KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

16,60

\n		\n

-16,60

\n
\n

Edenred Deutschland Gmbh

\n		\n

Allemagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Tankkarten *

\n		\n

Allemagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Union Tank Eckstein Gmbh & Co. KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Union Tank Eckstein GmbH

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Itemion Verwaltungs GmbH

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Mercedes Service Card GmbH & Co KG

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

49,00

\n		\n

-49,00

\n
\n

Mercedes Service Card Beteiligungs GmbH

\n		\n

Allemagne

\n		\n

(sous-groupe UTA)

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

49,00

\n		\n

-49,00

\n
\n

Omega2 GMBH

\n		\n

Allemagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Belonio GMBH

\n		\n

Allemagne

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

25,00

\n		\n

-25,00

\n
\n

Edenred Austria GmbH

\n		\n

Autriche

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Austria GmbH

\n		\n

Autriche

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Belgium SA

\n		\n

Belgique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

PPS EU (Edenred Paytech)

\n		\n

Belgique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Bulgaria AD

\n		\n

Bulgarie

\n		\n

\n		\n

IG

\n		\n

50,00

\n		\n

IG

\n		\n

50,00

\n		\n

0,00

\n
\n

EBV Bulgaria

\n		\n

Bulgarie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

UTA Bulgaria

\n		\n

Bulgarie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax A/S

\n		\n

Danemark

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Spirii ApS

\n		\n

Danemark

\n		\n

Entrante

\n		\n

IG

\n		\n

87,60

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

UTA Espa\u00f1a

\n		\n

Espagne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax Espa\u00f1a

\n		\n

Espagne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred Espa\u00f1a SA

\n		\n

Espagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Spain

\n		\n

Espagne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Tarjeta Gasolina Edenred

\n		\n

Espagne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Integro Worldwide SA

\n		\n

Espagne

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Timex Card Estonie

\n		\n

Estonie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Estonia O\u00dc

\n		\n

Estonie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Finland

\n		\n

Finlande

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Vouchers Services

\n		\n

Gr\u00e8ce

\n		\n

\n		\n

IG

\n		\n

51,00

\n		\n

IG

\n		\n

51,00

\n		\n

0,00

\n
\n

UTA Magyarorsz\u00e1g Kft.

\n		\n

Hongrie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax HU

\n		\n

Hongrie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred UTA Mobility S.r.l.

\n		\n

Italie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Italia s.r.l.

\n		\n

Italie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

IP Plus

\n		\n

Italie

\n		\n

Entrante

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

UTA Latvija SIA

\n		\n

Lettonie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Timex Card Lithuania

\n		\n

Lituanie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UAB Areja

\n		\n

Lituanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Lituania

\n		\n

Lituanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

UAB UTA Lithuania

\n		\n

Lituanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Luxembourg

\n		\n

Luxembourg

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Cube RE SA

\n		\n

Luxembourg

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Car-Pay-Diem

\n		\n

Luxembourg

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

NC

\n		\n

9,81

\n		\n

-9,81

\n
\n

UTA Nederland B.V.

\n		\n

Pays-Bas

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA SP. Z.O.O. (ex-Timex Card)

\n		\n

Pologne

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nikosax Polska sp. z o.o.

\n		\n

Pologne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred Polska

\n		\n

Pologne

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Poland

\n		\n

Pologne

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

Edenred Portugal Lda

\n		\n

Portugal

\n		\n

\n		\n

IG

\n		\n

50,00

\n		\n

IG

\n		\n

50,00

\n		\n

0,00

\n
\n

One Card

\n		\n

Portugal

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Czech s.r.o.

\n		\n

R\u00e9publique tch\u00e8que

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred CZ s.r.o.

\n		\n

R\u00e9publique tch\u00e8que

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Romania Services srl

\n		\n

Roumanie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Romania srl

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Digital Technology Center

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Benefit Systems SRL

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Benefit Broker De Pensii Private

\n		\n

Roumanie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

EBV Romania

\n		\n

Roumanie

\n		\n

(sous-groupe EBV)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

60,00

\n		\n

40,00

\n
\n

UTA Freight UK Ltd

\n		\n

Royaume-Uni

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred UK Group Ltd

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Incentives & Motivation Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Prepay Technologies Ltd (Edenred Paytech)

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Corporate Payment UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

The Right Fuel Card Group

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Diesel 24

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

BE Fuelcards Holdings Ltd

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Be Fuelcards

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ChildCare Vouchers

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Luncheon Vouchers Catering Education Trust Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Globalvcard Paysystems UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG HoldCo Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG MidCo 1 Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG MidCo 2 Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

ERG BidCo Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

RG Engagement Group 2 Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Engagement Group Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

RG Engagement Group 3 Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

RG Engagement Group 4 Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

RG Engagement Group 5 Limited UK

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

International Benefits Holding Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Asperity Employee Benefits Group

\n		\n

Royaume-Uni

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Reward Gateway (UK) Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Xexec Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Staff Treats Limited

\n		\n

Royaume-Uni

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Slovakia s.r.o

\n		\n

Slovaquie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Slovakia s.r.o

\n		\n

Slovaquie

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ticket Service s r o

\n		\n

Slovaquie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA mobility SI, storitve d.o.o.

\n		\n

Slov\u00e9nie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Sweden AB

\n		\n

Su\u00e8de

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Delicard Group AB

\n		\n

Su\u00e8de

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

UTA Tank AG

\n		\n

Suisse

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Timex Card Ukraine

\n		\n

Ukraine

\n		\n

(sous-groupe UTA)

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Am\u00e9rique latine

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Edenred Argentina

\n		\n

Argentine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Soporte Servicios *

\n		\n

Argentine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Integ SA

\n		\n

Argentine

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Ticket Servi\u00e7os Br\u00e9sil

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

89,00

\n		\n

IG

\n		\n

89,00

\n		\n

0,00

\n
\n

Edenred Brasil Participa\u00e7\u00f5es *

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Solu\u00e7\u00f5es e intitui\u00e7\u00f5esde Pagamento AHA SA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Ticket Solu\u00e7\u00f5es HDFGT S.A.

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Edenred Brasil Holding Financeira SA *

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ticket Solu\u00e7\u00f5es Holding Financeira SA *

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Edenred Solu\u00e7\u00f5es de Mobilidade e Intitui\u00e7\u00f5es de Pagamento HU SA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Repom S.A

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

45,50

\n		\n

IG

\n		\n

65,00

\n		\n

-19,50

\n
\n

Ticket Gest\u00e3o em Manuten\u00e7\u00e3o EZC S.A.

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

50,00

\n		\n

IG

\n		\n

50,00

\n		\n

0,00

\n
\n

Ticket Freto

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

46,96

\n		\n

MEE

\n		\n

46,96

\n		\n

0,00

\n
\n

Levo Log

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

46,96

\n		\n

MEE

\n		\n

46,96

\n		\n

0,00

\n
\n

Edenred Servi\u00e7os Empresariais

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Good Card

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

35,00

\n		\n

MEE

\n		\n

35,00

\n		\n

0,00

\n
\n

Sysdata Tecnologia e Participacoes LTDA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

65,00

\n		\n

IG

\n		\n

65,00

\n		\n

0,00

\n
\n

Greenpass Tecnologia em Pagamentos SA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

33,15

\n		\n

IG

\n		\n

33,15

\n		\n

0,00

\n
\n

Integro Marketing Brasil Ltda

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Conecttec

\n		\n

Br\u00e9sil

\n		\n

\n		\n

MEE

\n		\n

6,50

\n		\n

MEE

\n		\n

10,00

\n		\n

-3,50

\n
\n

RB Servi\u00e7os

\n		\n

Br\u00e9sil

\n		\n

Entrante

\n		\n

IG

\n		\n

89,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

RB Rede de Beneficios

\n		\n

Br\u00e9sil

\n		\n

Entrante

\n		\n

IG

\n		\n

89,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Pagbem

\n		\n

Br\u00e9sil

\n		\n

Entrante

\n		\n

IG

\n		\n

45,50

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Embratec Tecnologia HEQ LTDA

\n		\n

Br\u00e9sil

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Edenred Chile

\n		\n

Chili

\n		\n

\n		\n

IG

\n		\n

74,35

\n		\n

IG

\n		\n

74,35

\n		\n

0,00

\n
\n

Integro chile S.A

\n		\n

Chili

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Edenred Colombia S.A.S

\n		\n

Colombie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Big Pass S.A.

\n		\n

Colombie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Integro Colombia S.A.S.

\n		\n

Colombie

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Nectar Tech International SA

\n		\n

Costa Rica

\n		\n

\n		\n

IG

\n		\n

91,00

\n		\n

IG

\n		\n

91,00

\n		\n

0,00

\n
\n

Servicios Y Soluciones Empresariales Ticket Edenred S.A. de C.V.

\n		\n

Mexique

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Operadora de Programas de Abasto Multiple SA de CV

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Mexico

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Vales y Monederos Electronicos Puntoclave

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Merchant Services de Mexico S.A. de C.V.

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Servicios Edenred

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Fintech Mexico

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Nectar Technologies Mexico

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

91,00

\n		\n

IG

\n		\n

91,00

\n		\n

0,00

\n
\n

Gointegro Mexico SA de CV

\n		\n

Mexique

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Edenred Peru

\n		\n

P\u00e9rou

\n		\n

\n		\n

IG

\n		\n

67,00

\n		\n

IG

\n		\n

67,00

\n		\n

0,00

\n
\n

Efectibono

\n		\n

P\u00e9rou

\n		\n

\n		\n

IG

\n		\n

67,00

\n		\n

IG

\n		\n

67,00

\n		\n

0,00

\n
\n

Integro Peru

\n		\n

P\u00e9rou

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Westwell Group *

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Luncheon Tickets

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Promote S.A.

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Ajiner Investment SA

\n		\n

Uruguay

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Cestaticket Services C.A.

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

57,00

\n		\n

IG

\n		\n

57,00

\n		\n

0,00

\n
\n

Inversiones Quattro Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Cinq Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Huit Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Neuf Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Dix Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Onze 2040

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Douze Venezuela

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Quatorze

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Quinze 1090

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Inversiones Seize 30

\n		\n

Venezuela

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Reste du Monde

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

Gameo Arabia

\n		\n

Arabie saoudite

\n		\n

Entrante

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Reward Gateway Pty Limited

\n		\n

Australie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Globalvcard Canada

\n		\n

Canada

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Beijing Surfgold Technology Ltd

\n		\n

Chine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Accentiv\u2019 Shanghai Company

\n		\n

Chine

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Smart Fleet Maintenance Technology

\n		\n

Chine

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

MEE

\n		\n

49,00

\n		\n

-49,00

\n
\n

C3 Card International Limited

\n		\n

\u00c9mirats arabes unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

C3 Edenred LLC

\n		\n

\u00c9mirats arabes unis

\n		\n

\n		\n

IG

\n		\n

49,00

\n		\n

IG

\n		\n

49,00

\n		\n

0,00

\n
\n

Edenred Africa DMCC

\n		\n

\u00c9mirats arabes unis

\n		\n

Entrante

\n		\n

IG

\n		\n

100,00

\n		\n

N/A

\n		\n

N/A

\n		\n

N/A

\n
\n

Edenred North America Inc

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Commuter Benefits Solution

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Global Rewards North America

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred F&M Americas Holding

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

CSI Entreprises Inc (Edenred Pay North America)

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Globalvcard LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Image Processing Systems.Inc

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

NC

\n		\n

0,00

\n		\n

IG

\n		\n

100,00

\n		\n

-100,00

\n
\n

Go connect USA LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

75,00

\n		\n

IG

\n		\n

75,00

\n		\n

0,00

\n
\n

Reward Gateway (US) Inc.

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Matchup, LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Achieve Brand Integrity, LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Brand Integrity Solution, LLC

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Xexec Inc

\n		\n

\u00c9tats-Unis

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred India PVT ltd

\n		\n

Inde

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

SRI Ganesh Hospitality Services Private Ltd *

\n		\n

Inde

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Accentiv (India) Private Limited

\n		\n

Inde

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Japan

\n		\n

Japon

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Global Rewards Singapore PTE Ltd

\n		\n

Singapour

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Fleet & Mobility Singapore *

\n		\n

Singapour

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Smart Fleet Management Technology

\n		\n

Singapour

\n		\n

\n		\n

MEE

\n		\n

49,00

\n		\n

MEE

\n		\n

49,00

\n		\n

0,00

\n
\n

Edenred PTE Ltd. Ta\u00efwan Branch

\n		\n

Ta\u00efwan

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

TR Tunisie

\n		\n

Tunisie

\n		\n

\n		\n

NC

\n		\n

99,97

\n		\n

NC

\n		\n

99,97

\n		\n

0,00

\n
\n

Edenred Kurumsal Cozumler

\n		\n

Turquie

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Edenred Thailand Ltd

\n		\n

Thailande

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Holdings et autres

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n		\n

\n
\n

ASM *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Gam\u00e9o *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Landray *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Saminvest *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

GABC *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Quattro *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Cinq *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Huit *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Neuf *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Onze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Douze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Quatorze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Quinze *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

Veninvest Seize *

\n		\n

France

\n		\n

\n		\n

IG

\n		\n

100,00

\n		\n

IG

\n		\n

100,00

\n		\n

0,00

\n
\n

IG : Int\u00e9gration globale

\n

MEE : Mise en \u00e9quivalence

\n

NC : Non consolid\u00e9e

\n

*Holding

\n
\n
", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "fr", "entity": "scheme:9695006LOD5B2D7Y0N70", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }