Notes for P&L
Not 8 Income tax
The main components in terms of tax expenses for the financial year are as follows:
| Consolidated income statement | 2025 | 2024 |
|---|---|---|
| Current tax | -16,241 | -13,481 |
| Change in deferred tax relating to temporary differences | 1,629 | -117 |
| Total recognised tax | -14,612 | -13,598 |
| Reconciliation of the effective tax rate | ||
| Profit before tax | 77,108 | 65,368 |
| Tax on profit for the year at the applicable tax rate of 20.6% (20.6%) | -15,884 | -13,466 |
| Tax effect of: | ||
| Non-taxable income | 147 | 70 |
| Non-deductible expenses | -191 | -173 |
| Tax adjustments | - | -37 |
| Temporary differences | 1,368 | - |
| Effect of different tax rates for foreign subsidiaries | -51 | 8 |
| Recognised tax | -14,612 | -13,598 |
| Effective tax rate | -18,9% | -20,8% |
| Temporary differences Deferred income tax is attributable to: |
2025 | 2024 |
| Right-of-use assets | -25,759 | -2,423 |
| Tangible assets | -22 | -22 |
| Lease liabilities | 27,513 | 2,549 |
| Total | 1,733 | 104 |
| Recognised as follows in the statement of financial position: | 2025-12-31 | 2024-12-31 |
| Deferred tax assets | 1,755 | 125 |
| Deferred tax liabilities | -22 | -22 |
| Total | 1,733 | 104 |
| Reconciliation of deferred taxes | ||
| Opening balance | 104 | 220 |
| Tax expense/income recognised in the income statement | 1,629 | -117 |
| Closing balance | 1,733 | 104 |