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CONSOLIDATED STATEMENT OF CASH FLOWS - EUR (€)
€ in Millions
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement      
Profit (loss) € 4,860 € 13,961 € 5,840
Adjustments to reconcile profit (loss) to net cash provided by operating activities      
Depreciation and amortization 7,479 7,205 7,063
Net Impairments (reversals) of tangible, intangible and right-of-use assets 1,802 1,140 167
Write-off of tangible and intangible assets 535 599 387
Share of (profit) loss of equity-accounted investments (1,336) (1,841) 1,091
Net gain on disposal of assets (441) (524) (102)
Dividend income (255) (351) (230)
Interest income (517) (159) (75)
Interest expense 1,000 1,033 794
Income taxes 5,368 8,088 4,845
Other changes (700) (2,773) (194)
Cash flow from changes in working capital: 1,811 (1,279) (3,146)
- inventories 1,792 (2,528) (2,033)
- trade receivables 3,322 (1,036) (7,888)
- trade payables (4,823) 2,284 7,744
- provisions 97 2,028 (406)
- other assets and liabilities 1,423 (2,027) (563)
Change in the provisions for employee benefits 1 39 54
Dividends received 2,255 1,545 857
Interest received 459 116 28
Interest paid (919) (851) (792)
Income taxes paid, net of tax receivables received (6,283) (8,488) (3,726)
Net cash provided by operating activities 15,119 17,460 12,861
Cash flow from investing activities (12,404) (10,793) (7,815)
- tangible assets (8,739) (7,700) (4,950)
- prepaid right-of-use assets   (3) (2)
- intangible assets (476) (356) (284)
- consolidated subsidiaries and businesses net of cash and cash equivalents acquired (1,277) (1,636) (1,901)
- investments (1,315) (1,675) (837)
- securities and financing receivables held for operating purposes (388) (350) (227)
- change in payables in relation to investing activities (209) 927 386
Cash flow from disposals 845 2,989 536
- tangible assets 122 149 207
- intangible assets 32 17 1
- consolidated subsidiaries and businesses net of cash and cash equivalents disposed of 395 (60) 76
- tax on disposals     (35)
- investments 47 1,096 155
- securities and financing receivables held for operating purposes 32 483 141
- change in receivables in relation to disposals 217 1,304 (9)
Net change in securities and financing receivables held for non-operating purposes 2,194 786 (4,743)
Net cash used in investing activities (9,365) (7,018) (12,022)
Increase in long-term financial debt 4,971 130 3,556
Repayments of long-term financial debt (3,161) (4,074) (2,890)
Payments of lease liabilities (963) (994) (939)
Increase (decrease) in short-term financial debt (1,495) 1,375 (910)
Dividends paid to Eni's shareholders (3,046) (3,009) (2,358)
Dividends paid to non-controlling interest (36) (60) (5)
Capital contribution by non-controlling interests (16) 92  
Sale (purchase) of additional interests in consolidated subsidiaries (60) 536 (17)
Purchase of treasury shares (1,803) (2,400) (400)
Issuing effect of convertible bonds 79    
Issue of perpetual subordinated bonds     1,985
Coupon payment on perpetual subordinated bonds (138) (138) (61)
Net cash used in financing activities (5,668) (8,542) (2,039)
Effect of exchange rate changes and other changes on cash and cash equivalents (62) 16 52
Net increase (decrease) in cash and cash equivalents 24 1,916 (1,148)
Cash and cash equivalents - beginning of the year 10,181 [1] 8,265 [1] 9,413
Cash and cash equivalents - end of the year [1] 10,205 10,181 8,265
Related parties      
Adjustments to reconcile profit (loss) to net cash provided by operating activities      
Net cash provided by operating activities (7,011) 223 (4,331)
Net cash used in investing activities (1,695) (32) (976)
Net cash used in financing activities (162) (88) (13)
Effect of exchange rate changes and other changes on cash and cash equivalents (7) 8 2
Net increase (decrease) in cash and cash equivalents € (8,875) € 111 € (5,318)
[1] As of December 31, 2023, cash and cash equivalents included €12 million of cash and cash equivalents of consolidated subsidiaries held for sale that were reported in the item "Assets held for sale" (€26 million at December 31, 2022).