Annual Report 2023/2024

Consolidated statement of cash flows

CONSOLIDATED STATEMENT OF CASH FLOWS
of Borussia Dortmund GmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund

EUR ‘000

 

Note

 

2023/2024

 

2022/2023

 

 

 

 

 

 

 

Profit before income taxes

 

 

 

48,646

 

10,780

Depreciation, amortisation and write-downs of non-current assets

 

(21)

 

104,333

 

106,309

Gain/loss on disposals of non-current assets

 

 

 

-112,715

 

-75,488

Other non-cash expenses/income

 

 

 

4,187

 

-5,109

Transfer costs

 

 

 

15,043

 

3,922

Interest income

 

(23)

 

-7,904

 

-3,558

Interest expense

 

(23)

 

5,205

 

9,704

Net income/loss from investments in associates

 

(23)

 

21

 

15

Changes in other assets not classified as from investing or financing activities

 

 

 

-20,812

 

-575

Changes in other liabilities not classified as from investing or financing activities

 

 

 

12,706

 

9,494

Interest received

 

 

 

9

 

22

Interest paid

 

 

 

-1,518

 

-1,090

Cash flows from operating activities

 

 

 

47,201

 

54,426

 

 

 

 

 

 

 

Payments for investments in intangible assets

 

 

 

-113,411

 

-126,425

Net proceeds from transfers

 

 

 

88,513

 

71,117

Payments for investments in property, plant and equipment

 

 

 

-26,647

 

-21,445

Proceeds from disposals of property, plant and equipment

 

 

 

23

 

1

Proceeds from financial assets

 

 

 

11

 

8

Payments for investments in financial assets

 

 

 

-81

 

-6

Cash flows from investing activities

 

 

 

-51,592

 

-76,750

 

 

 

 

 

 

 

Proceeds from finance raised

 

 

 

7,882

 

21,879

Repayments of financial liabilities

 

 

 

-813

 

-247

Repayments of lease liabilities

 

 

 

-2,814

 

-5,383

Cash flows from financing activities

 

 

 

4,255

 

16,249

 

 

 

 

 

 

 

Change in cash and cash equivalents

 

 

 

-136

 

-6,075

Cash and cash equivalents at the beginning of the period

 

 

 

4,496

 

10,571

Cash and cash equivalents at the end of the period

 

 

 

4,360

 

4,496

 

 

 

 

 

 

 

Definition of cash and cash equivalents

 

 

 

 

 

 

Bank balances and cash-in-hand

 

(7)

 

4,360

 

4,496

Cash and cash equivalents at the end of the period

 

 

 

4,360

 

4,496

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