(3) Investments accounted for using the equity method
The investment in Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH (33.33%), which is classified as an associate, is reported here with its HGB financial statements as at 31 December 2024.
EUR ‘000 |
|
30/06/2025 |
|
30/06/2024 |
|---|---|---|---|---|
|
|
|
|
|
Non-current assets |
|
627 |
|
605 |
Current assets |
|
950 |
|
834 |
Non-current liabilities |
|
215 |
|
163 |
Current liabilities |
|
211 |
|
209 |
Net assets |
|
1,151 |
|
1,067 |
Group’s share of net assets (33.33%) |
|
384 |
|
356 |
Goodwill |
|
59 |
|
59 |
Dividends received after 31 December 2024 |
|
0 |
|
0 |
Carrying amount of interest in associate |
|
443 |
|
415 |
Revenue |
|
5,430 |
|
4,835 |
Profit/loss from continuing operations |
|
84 |
|
62 |
Comprehensive income (33.33%) |
|
28 |
|
21 |
Group’s share of comprehensive income |
|
28 |
|
21 |
EUR ‘000 |
|
2024 |
|
2023 |
|---|---|---|---|---|
|
|
|
|
|
Cash flows from operating activities |
|
153 |
|
122 |
Cash flows from investing activities |
|
-118 |
|
-162 |
Cash flows from financing activities |
|
54 |
|
-49 |
Net change in cash and cash equivalents |
|
89 |
|
-89 |
The newly founded joint venture, BVB Gesundheitswelt GmbH, has not yet commenced operations. The carrying amount of the investment was EUR 441 thousand as at the end of the reporting period.