Cash flow statement

	1 January to 31 December 2023	1 January to 31 December 2022
Cash flow from business operations:
Profit (loss) before extraordinary items (+/–)	2,004,233.25	–337,693.01
Adjustments to operating profit (+/–):
Depreciation according to plan	29,934.84	43,028.51
Financial income and expenses	–284,370.03	279,088.55
Other adjustments	103,653.00	74,458.00
Operating cash flow before change in working capital	1,853,451.06	58,882.05
Change in working capital:
Increase/decrease in interest-free short-term receivables	11,609,182.36	–2,646,651.84
Increase/decrease in interest-free short-term liabilities	–11,060,730.42	–1,698,433.12
Cash flow from operating activities before financial items and taxes	2,401,903.00	–4,286,202.91

Interest and other financial expenses paid for operating activities	–64,286.32	–454,246.94
Interest received from operating activities	348,656.35	175,158.39
Direct taxes paid (–)	0.00	0.00
Cash flow from business operations (A)	2,686,273.03	–4,565,291.46

Cash flow from investments:
Investments in tangible and intangible assets (–)	–8,742.50	–40,890.67
Cash flow from investments (B)	–8,742.50	–40,890.67

Cash flow from financing activities:
Dividends paid and other distribution of profits (–)	0.00	0.00
Cash flow from financing activities (C)	0.00	0.00

Change in cash and cash equivalents (A+B+C) increase (+) / decrease (–)	2,677,530.53	–4,606,182.13

Cash and cash equivalents at the beginning of period	7,905,733.87	12,511,916.00
Cash and cash equivalents at the end of period	10,583,264.40	7,905,733.87
	2,677,530.53	–4,606,182.13

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