Half-Year Report 2025

Consolidated cash flow statement

CHF million

January – June 2025

 

January – June 2024

 

 

 

 

 

 

Net result

–12.9

 

–20.8

 

Depreciation and impairment on fixed assets

6.1

 

7.1

 

Amortization and impairment on intangible and financial assets

2.0

 

3.1

 

Gain/loss on disposal of non-current assets

–0.0

 

–0.0

 

Gain/loss on disposal of investments

0.1

 

-

 

Change in provisions, deferred taxes and non-current customer loans

–14.8

 

–9.4

 

Usage of employer contribution reserve

2.6

 

2.6

 

Share-based compensation

0.4

 

0.7

 

Other non-cash items

15.8

 

–11.9

 

 

 

 

 

 

Increase/decrease in:

 

 

 

 

inventories

3.3

 

3.3

 

trade receivables

3.7

 

11.7

 

prepayments to suppliers

–2.6

 

–0.7

 

other receivables, prepaid expenses and accrued income

–7.6

 

1.5

 

trade payables

0.8

 

–12.1

 

advance payments from customers

–14.4

 

2.6

 

other liabilities, accrued expenses and deferred income

–1.6

 

2.6

 

Cash flow from operating activities

–19.2

 

–19.6

 

 

 

 

 

 

Investment in fixed assets

–3.8

 

–5.1

 

Divestment of fixed assets

0.2

 

0.1

 

Investment in intangible assets

–0.7

 

–2.1

 

Investment in financial assets and securities

–80.0

 

–150.0

 

Divestment of financial assets and securities

76.8

 

104.6

 

Sale of business activities

–0.1

 

-

 

Cash flow from investing activities

–7.6

 

–52.4

 

 

 

 

 

 

Cash flow from operating and investing activities

–26.8

 

–72.1

 

 

 

 

 

 

Dividends paid to shareholders of Bystronic AG

–8.3

 

–24.8

 

Increase/repayment in short-term financial liabilities

1.7

 

5.8

 

Cash flow from financing activities

–6.6

 

–19.0

 

 

 

 

 

 

Effect of currency translation on cash and cash equivalents

–1.9

 

0.8

 

Change in cash and cash equivalents

–35.3

 

–90.3

 

 

 

 

 

 

Reconciliation of change in cash and cash equivalents

 

 

 

 

Cash and cash equivalents at beginning of period

123.0

 

224.6

 

Cash and cash equivalents at the end of period

87.7

 

134.3

 

 

 

 

 

 

Notes Statement of changes in shareholders' equity