Professional Documents
Culture Documents
32,123
Balance Sheet
Segmental
(0)
(0)
(0)
(1)
(1)
(1)
(1)
(3)
MDP
SSB
SKU
Sograno
Destar
Bellerwick
Aje
Adjusted @
30.09.05
MDP
SSB
SKU
Sograno
Destar
Bellerwick
Aje
Adjusted @
31.12.04
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
ASSETS
Non current assets
A1
A2
Intangible assets
A3
Goodwill
A4
Investments in subsidiaries
A5
11,829
6,036
17,865
8,616
3,898
###
12,515
218
1,755
1,973
137
844
###
980
###
###
6,422
21
3,067
1,786
16,900
6,422
21
6,422
21
(9,455)
7,796
(9,455)
60
3,061
1,786
1,761
21,684
13,576
4
4,746
1,135
1,135
6,422
21
(9,455)
-
0
54
2,896
(9,455)
16,445
Current assets
B1
Inventories
B2
Accounts Receivable
19,412
6,426
105,222
13,784
B3
4,960
1,315
B4
5,316
2,616
134,910
TOTAL Assets
151,810
48,321
230
(126)
25,712
17,284
6,129
###
(137)
23,276
(65,060)
102,497
76,760
13,885
44,302
113
(59,699)
75,360
(56,024)
6,785
2,867
565
22,639
32,210
(54,724)
3,557
8,811
4,123
1,445
517
184
23,169
33,365
627
10
242
24,141
48,948
23,409
33,607
(121,210)
143,805
101,033
22,025
44,819
22,935
32,211
(114,560)
108,463
31,937
48,948
29,831
33,628
(130,665)
165,489
114,609
26,771
45,954
29,357
32,232
(124,015)
124,908
6,270
LIABILITIES
Shareholders' Equity and Liabilities
Shareholders' Equity
C1
Share capital
C2
Share premium
C3
Shareholder's contribution
C6
Merger reserve
C7
Converted loan
###
C8
###
C4
Retained earnings
C5
(8,046)
Total shareholders'equity
1,408
D1
Minority Interest
E1
Deferred tax
E2
Negative goodwill
E3
E4
(7,621)
(3,631)
20,997
(291)
(52)
(2)
(18)
(28,123)
7,692
(195)
195
(28,124)
-
(6,838)
-
6,904
(175)
(46)
(2)
###
(18)
175
(5,369)
(11,107)
(1,528)
25,714
(2,763)
(5,395)
(11,789)
(3,258)
(2,479)
###
9,365
(1,528)
28,834
18,839
8,403
###
###
###
(191)
(53)
(3,710)
1,182
(3,861)
816
(269)
448
(974)
7,118
(3,981)
1,612
(32,958)
###
###
9,365
(888)
-
9,441
2,632
(1,591)
1,016
(8,914)
(5,074)
(575)
(17,360)
2,077
6,143
(26,000)
(2,123)
(26,000)
(0)
485
(556)
5,578
4,741
(3,519)
697
(3,305)
3,627
(8,149)
(3,712)
1,164
(31,984)
9,386
(16,925)
###
(2,123)
-
Non-current liabilities
E5
(275)
275
(804)
###
297
(507)
###
###
(28,117)
50,793
(1,190)
1,190
###
(14,025)
(8,651)
(1,451)
(204)
(15,751)
(8,855)
(21,465)
(3,627)
(28,117)
50,793
(1,732)
1,732
-
(29,849)
0
-
(14,025)
-
(8,651)
(1,655)
(1,585)
(197)
(1,655)
(16,414)
(8,848)
(25,235)
(17,920)
(876)
###
(163)
###
(1,214)
(249)
52,800
(29,307)
52,280
0
(1,782)
(2,289)
Current liabilities
F1
F2
F3
Trade payables
Other payables
F4
F5
(104,641)
(163)
(26,831)
(44,804)
(1,594)
(527)
68,424
(109,973)
(81,035)
(23,032)
(42,243)
62,348
(18,796)
(85,425)
###
###
(36)
(2,566)
(32)
###
(32)
(1,696)
(198)
(1,894)
(1,285)
(160)
###
(1,445)
Total CL
(130,332)
(30,692)
(44,967)
(1,594)
(670)
68,424
(139,831)
(100,272)
(24,068)
(42,243)
(1,214)
(249)
62,348
(105,698)
TOTAL Liabilities
(146,083)
(39,547)
(44,967)
(31,443)
(670)
121,224
(141,485)
(116,686)
(32,916)
(42,243)
(30,521)
(249)
114,628
(107,987)
(114,609)
(26,773)
(45,955)
(29,357)
(32,233)
124,015
(124,911)
(2,530)
Deferred income
(143)
###
(144,675)
(32,429)
(48,948)
(29,831)
(33,628)
130,666
(158,845)
AA
Sales
BB
CC
Operating costs
MDP
SSB
SKU
Sograno
Destar
Bellerwick
Aje
Adjusted @
30.09.05
MDP
SSB
SKU
Sograno
Destar
Bellerwick
Aje
Adjusted @
31.12.04
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
EURO'000
(147,112)
(48,050)
(57,284)
(398)
(390)
139,605
48,766
57,398
490
1,515
716
114
92
1,125
-1.5%
-0.2%
82,019
-
(82,206)
(171,216)
165,568
(145,454)
140,945
(50,241)
-
(68,344)
-
(743)
(1,169)
48,475
64,302
988
183
245
(986)
95,257
(91,279)
(170,693)
163,615
0
(7,507)
5.1%
(276)
(188)
(4,509)
(1,766)
(4,042)
3.3%
3.1%
3.5%
5.9%
DD
Other income
EE
FF
GG
Other exp
HH
II
Goodwill amortisation
MCF
(2,530)
(10,037)
Taxation
1,991
(8,046)
(5,648)
##
(8,046)
105
(107)
345
(2,073)
821
(269)
(5)
437
(948)
11
(26)
816
(269)
448
(974)
816
(269)
448
(974)
Dividends distribution
(351)
446
(1,970)
(6,478)
(949)
1,971
1,403
374
(888)
(8,914)
(5,075)
(575)
(888)
(8,914)
(5,075)
(575)
(7,079)
(10,885)
321
(888)
Retained Earnings
(276)
(4,960)
3,978
4.1%
816
(701)
(3,721)
202
(3,519)
(3,519)
691
6
698
698
(2,353)
(3,339)
34
(3,305)
-
(3,305)
3,627
3,627
3,627
(3,091)
(10,169)
2,019
(8,150)
(8,150)##
(974)
(8,914)
16 OPERATING COSTS
18%
29%
CC11
Cost of sales
119,991
34,208
CC13
4,683
5,945
CC16
4,640
1,477
CC151
CC15
3,913
1,798
CC30
1,329
CC20
CC19
CC18
(81,418)
282
36,741
5,207
5,820
67
127
11,222
6,117
3,721
1,273
4,994
849
452
915
959
2,288
1,084
650
351
342
693
321
141
463
Rent
480
2,356
2,840
255
1,773
2,034
Transportation
349
167
516
332
107
440
CC21
Insurance
288
29
317
267
29
296
CC17
650
466
1,116
621
395
1,016
CC24
113
174
CC29
200
25
225
29
(1)
28
CC23
Other taxes
145
102
247
120
118
238
CC28
136
377
513
106
267
373
CC27
1,209
245
1,454
(2)
(311)
CC26
669
27
696
142
48
190
CC22
Repairs
221
91
312
234
70
303
CC31
Fx differences operational
CC32
CC25
(49)
Other expenses
287
140
108
129
139,605
48,766
57,398
490
1,515
13
(990)
(144)
(18)
(0)
5,133
6,948
1,734
174
(36)
231
231
666
520
193
56
770
165,568
140,945
48,475
2,370
(311)
5,133
127,341
2,362
79
(93,649)
7,756
483
58,719
5,825
2,271
1,025
125,530
10,910
4,800
123,000
(788)
113
12%
50,220
64,302
(513)
265
988
183
163,615
FF3
Interest revenue
FF4
FF5
FF6
Bank charges
Other financial expense, net
(5,057)
(169)
2,219
950
478
163
(1)
(2,530)
-
8
(1,556)
1,892
(184)
(701)
(1,892)
3,436
(3,436)
37
105
(107)
345
(2,073)
-
(7,068)
(199)
(5,078)
(2,082)
2,033
868
2,537
679
729
134
56
(4,960)
-
(43)
(13)
(48)
1,628
389
(1,970)
(0)
183
(2,537)
1
-
375
816
321
446
(2,353)
(0)
(0)
(0)
(141)
4,619
(4,639)
(190)
(5,297)
(91)
800
923
574
(3,092)
(1)
###
3.5586
Comb adjustments
31-Dec-05
Adj#
BS acc
PL acc
BS idx PL idx
1
30-Sep-05
30-Jun-05
DR / (CR)
DR / (CR)
DR / (CR)
EURO'000
EURO'000
EURO'000
31-Mar-05
DR / (CR)
31-Dec-04
DR / (CR)
EURO'000
EURO'000
1 F3
401MP
22,156
17,466
16,425
18,099
14,855
1 B2
411.SB
(22,156)
(17,466)
(16,425)
(18,099)
(14,903)
B3
451.SSB
1 F3
401
(22)
70
2 F3
401SKU
47,748
47,364
47,079
48,374
44,506
2 B2
411.MDP
(47,748)
(47,364)
(47,079)
(48,374)
(44,684)
2 C4
177RE
177
177
177
177
74
(177)
(177)
(177)
(177)
103
2 C5
ff
ff2
2 F3
2 C5
121
765
401ext
CC
CC11
121
607
4 C5
AA
4 C5
FF
FF6
121
667
(190)
4 C5
CC
CC11
121
607.7
190
121
667.1
5 C5
CC
CC11
121
698.1
283
126
126
126
(187)
187
5 C4
177RE
5 B1
390p
(283)
(126)
(126)
(126)
(137)
(137)
(137)
(137)
31
137
137
137
137
105
(137)
6 C5
CC
CC11
121
6 C4
177RE
6 B1
390p
698.1
7 C5
AA
7 C5
CC
7 C5
AA
7 C5
CC
CC11
CC25
121
707
42,804
23,947
16,220
10,363
25,810
121
607
(42,804)
(23,947)
(16,220)
(10,363)
(25,810)
121
704
121
628
76,560
57,284
36,812
23,209
66,968
(76,560)
(57,284)
(36,812)
(23,209)
(67,977)
8 C5
AA
121
707.1
8 C5
GG
121
692
8 C5
AA
121
707.1
8 C5
CC
CC11
121
607
C5
ff
ff2
121
765
1,009
-
401Sogr
F3
401.2
b2
411.MDP
b2
122
(122)
411.SB
C5
ff
C5
AA
C5
CC
ff2
121
230
(230)
122
122
46
(122)
(122)
(46)
113
(113)
765
121 704.Sogr
697
390
339
167
728
121 635.Des
(697)
(390)
(339)
(167)
(728)
F3
401.Des
1,697
1,498
1,442
1,290
1,108
B3
461.Sogr
(1,697)
(1,498)
(1,442)
(1,290)
(1,108)
3.5586
Comb adjustments
31-Dec-05
Adj#
BS acc
PL acc
BS idx PL idx
30-Sep-05
30-Jun-05
DR / (CR)
DR / (CR)
DR / (CR)
EURO'000
EURO'000
EURO'000
31-Mar-05
DR / (CR)
31-Dec-04
DR / (CR)
EURO'000
EURO'000
461.SKU
(1,917)
(1,785)
(1,785)
(1,695)
F3
401.Des
1,699
1,918
1,842
1,699
C5
CC
C5
AA
CC15
121 704.SKU
c4
C5
121 628.Des
177re
ff
ff2
121
765
(4)
(4)
(4)
(4)
222
(129)
(53)
(8)
546
AA
121 704.MDP
513
352
244
122
C5
AA
121 704.SSB
46
46
46
46
196
C5
CC
(559)
(398)
(290)
(168)
(743)
CC15
121
628
9 C1
1012.2
18
18
18
18
18
9 C1
1012.1
9 F3
462.1
9 A4
261.1
(21)
(21)
(21)
(21)
(21)
C4
177RE
9 C5
ff
10
ff2
121
665
2
(0)
10 A4
261.1
(22,048)
(6,372)
(6,372)
(6,372)
(6,372)
10 C1
1012
22,739
7,161
7,063
6,905
6,378
10 C5
c5
MCF
ff
ff2
121
699.9
121
665
c4
177re
10 C6
101.8
11
(684)
(782)
(684)
(526)
(200)
(7)
(7)
(7)
(7)
193
11 A4
261
(1,323)
(1,341)
(1,323)
(1,296)
(1,203)
11 A4
299
(2,045)
(1,721)
(2,045)
(2,002)
(1,859)
11 C4
102.2
2,045
1,721
2,045
2,003
1,561
11 E1
499dt
11 C4
177RE
2,732
2,732
2,732
2,688
11 C5
EE
c5
ff
C5
MCF
11 C6
12
ff2
2,732
275
297
121
697
121
665
119
(138)
119
91
44
121
699.9
(1,528)
(1,528)
(1,528)
(1,528)
(1,528)
101.8
12 C1
1011
12 C1
1012
460
460
460
460
460
12 C1
1012.1
50
52
50
50
46
12 C1
1012.1
12 C2
1041
193
195
193
189
175
12 C3
102
(703)
(707)
(703)
(699)
(681)
3.5586
Comb adjustments
31-Dec-05
Adj#
BS acc
PL acc
BS idx PL idx
13
30-Sep-05
30-Jun-05
DR / (CR)
DR / (CR)
DR / (CR)
EURO'000
EURO'000
EURO'000
31-Mar-05
DR / (CR)
31-Dec-04
DR / (CR)
EURO'000
EURO'000
13 C7
102.1
13 E3
162
7,000
22,676
22,676
22,676
13 E3
162.Des
28,117
28,117
28,117
28,117
28,117
13 B3
2677.MDP
(6,917)
(13,941)
(13,941)
(13,941)
(13,941)
13 B3
2677.SSB
13 B3
2677.Sogr
C4
13 C5
(8,651)
(8,651)
(8,651)
(8,651)
(28,117)
(28,117)
(28,117)
(28,117)
(28,117)
(83)
(83)
(83)
(83)
(83)
177RE
ff
ff2
13 C5
121
22,676
665
121
14
14 B3
5187.Sogr
(1,439)
(1,732)
(1,439)
(1,354)
(1,190)
14 E4
1687.Des
1,439
1,732
1,439
1,354
1,190
14 B3
5187.MDP
(110)
(103)
14 B3
5187.SSB
(67)
(64)
(67)
14 C7
102.1
14 F3
1687.3
64
67
14 F3
1687
174
103
(3)
(3)
14 C4
177RE
(0)
(3)
(3)
14 C5
ff
15
ff2
121
665
15 C5
FF
FF4
121 666.Des
(2,537)
(1,892)
(1,255)
(624)
(2,537)
15 C5
FF
FF3
121 766.Sogr
2,537
1,892
1,255
624
2,537
15 C5
FF
FF3
121 766.MDP
1,272
952
631
314
1,287
15 C5
FF
FF3
121 766.SSB
789
592
390
195
795
15 C5
FF
FF4
121
(2,061)
(1,544)
(1,021)
(509)
(792)
15 C5
FF
FF4
121 666.Sogr
15 C5
ff
ff2
121
13 C5
666.2
(1,310)
665
20
121
16
16 C5
CC
CC15
121
622
3,840
c4
177re
4,689
4,689
4,689
4,689
849
16 C3
102
(4,689)
(4,689)
(4,689)
(4,689)
(4,689)
16
16 E4
167.16
16 E4
1687.3
16 C7
102.1
17
17 C7
102.1
17 E4
1687.3
17
17 C5
17 C7
FF4
121
666
102.1
0