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Consolidated Statements of Cash Flows € in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 USD ($) | Dec. 31, 2017 EUR (€) | Dec. 31, 2016 EUR (€) | Dec. 31, 2015 EUR (€)
Cash flows from operating activities |  |  |  |  |  |  |
Profit (loss) for the year | € |  |  | € (6,641) | € (632) | [1] | € 8,110 | [1]
Adjustments for: |  |  |  |  |  |  |
Net Financing expenses (income) | € |  |  | 9,228 | 2,434 | [1] | (2,076) | [1]
Depreciation | € |  |  | 4,518 | 4,411 | [1] | 4,428 | [1]
Share-based payment transactions | € |  |  | 5 | 3 | [1] | 7 | [1]
Share of profits of equity accounted investees | € |  |  | (1,531) | (1,375) | [1] | (2,202) | [1]
Payment of interest on loan from an equity accounted investee | € |  |  | 407 | 4,646 | [1] |  | [1]
Change in trade receivables and other receivables | € |  |  | 2,012 | (1,771) | [1] | 615 | [1]
Change in other assets | € |  |  | 126 | (1,087) | [1] | (2,972) | [1]
Change in receivable from concessions project | € |  |  | (84) |  | [1] |  | [1]
Change in accrued severance pay, net | € |  |  | 2 | (16) | [1] | 1 | [1]
Change in trade payables | € |  |  | (258) | 802 | [1] | (214) | [1]
Change in other payables | € |  |  | (2,655) | 2,148 | [1] | 3,554 | [1]
Income tax expense (tax benefit) | € |  |  | 372 | 569 | [1] | (1,739) | [1]
Income taxes paid | € |  |  | (42) | (54) | [1] | (218) | [1]
Interest received | € |  |  | 505 | 224 | [1] | 197 | [1]
Interest paid | € |  |  | (3,659) | (2,985) | [1] | (2,816) | [1]
Total adjustment to reconcile profit and loss | € |  |  | 8,946 | 7,949 | [1] | (3,435) | [1]
Net cash from operating activities | € |  |  | 2,305 | 7,317 | [1] | 4,675 | [1]
Cash flows from investing activities: |  |  |  |  |  |  |
Acquisition of fixed assets | € |  |  | (7,576) | (5,122) | [1] |  | [1]
Acquisition of subsidiary, net of cash acquired (see Note 6C and Note 6D) | € |  |  | (9,851) |  | [1] |  | [1]
Investment in equity accounted investee | € |  |  |  | (812) | [1] | (6,646) | [1]
Advances on account of investments | € |  |  | (8,000) | (710) | [1] |  | [1]
Repayment of loan from an equity accounted investee | € |  |  |  | 2,388 | [1] |  | [1]
Decrease in deposits, net | € |  |  |  |  | [1] | 3,276 | [1]
Acquisition of marketable securities | € |  |  | (6,677) | (923) | [1] | (2,531) | [1]
Proceeds from marketable securities | € |  |  | 1,277 | 5,814 | [1] |  | [1]
Proceeds from settlement of derivatives, net | € |  |  | 620 |  | [1] | 1,844 | [1]
Decrease (increase) in restricted cash, net | € |  |  | 3,225 | (56) | [1] | (83) | [1]
Loans to others | € |  |  | (361) |  | [1] |  | [1]
Net cash from (used in) investing activities | € |  |  | (27,343) | 579 | [1] | (4,140) | [1]
Cash flows from financing activities: |  |  |  |  |  |  |
Acquisition of non-controlling interests | € |  |  |  |  | [1] | (775) | [1]
Dividends paid | € |  |  |  | (2,123) | [1] |  | [1]
Repayment of long-term loans and finance lease obligations | € |  |  | (2,224) | (1,089) | [1] | (921) | [1]
Repayment of Debentures | € |  |  | (4,842) | (4,954) | [1] | (4,717) | [1]
Proceeds from exercise of share options and warrants | € |  |  |  |  | [1] | 1,071 | [1]
Repurchase of own shares | € |  |  | (14) | (11) | [1] | (1,307) | [1]
Proceeds from long term loans | € |  |  | 5,575 | 5,726 | [1] | 10,447 | [1]
Proceeds from issuance of debentures, net | € |  |  | 31,175 |  | [1] |  | [1]
Net cash from (used in) financing activities | € |  |  | 29,670 | (2,451) | [1] | 3,798 | [1]
Effect of exchange rate fluctuations on cash and cash equivalents | € |  |  | (3,156) | (153) | [1] | (111) | [1]
Increase in cash and cash equivalents | € |  |  | 1,476 | 5,292 | [1] | 4,222 | [1]
Cash and cash equivalents at the beginning of year | € | [1] |  | 22,486 | 17,194 |  | 12,972 |
Cash and cash equivalents at the end of the year | € |  |  | € 23,962 | € 22,486 | [1] | € 17,194 | [1]
USD [Member] |  |  |  |  |  |  |
Cash flows from operating activities |  |  |  |  |  |  |
Profit (loss) for the year | $ |  | $ (7,954) |  |  |  |  |
Adjustments for: |  |  |  |  |  |  |
Net Financing expenses (income) | $ |  | 11,052 |  |  |  |  |
Depreciation | $ |  | 5,411 |  |  |  |  |
Share-based payment transactions | $ |  | 6 |  |  |  |  |
Share of profits of equity accounted investees | $ |  | (1,834) |  |  |  |  |
Payment of interest on loan from an equity accounted investee | $ |  | 487 |  |  |  |  |
Change in trade receivables and other receivables | $ |  | 2,410 |  |  |  |  |
Change in other assets | $ |  | 151 |  |  |  |  |
Change in receivable from concessions project | $ |  | (101) |  |  |  |  |
Change in accrued severance pay, net | $ |  | 2 |  |  |  |  |
Change in trade payables | $ |  | (309) |  |  |  |  |
Change in other payables | $ |  | (3,180) |  |  |  |  |
Income tax expense (tax benefit) | $ |  | 447 |  |  |  |  |
Income taxes paid | $ |  | (50) |  |  |  |  |
Interest received | $ |  | 605 |  |  |  |  |
Interest paid | $ |  | (4,383) |  |  |  |  |
Total adjustment to reconcile profit and loss | $ |  | 10,714 |  |  |  |  |
Net cash from operating activities | $ |  | 2,760 |  |  |  |  |
Cash flows from investing activities: |  |  |  |  |  |  |
Acquisition of fixed assets | $ |  | (9,074) |  |  |  |  |
Acquisition of subsidiary, net of cash acquired (see Note 6C and Note 6D) | $ |  | (11,799) |  |  |  |  |
Investment in equity accounted investee | $ |  |  |  |  |  |  |
Advances on account of investments | $ |  | (9,582) |  |  |  |  |
Repayment of loan from an equity accounted investee | $ |  |  |  |  |  |  |
Decrease in deposits, net | $ |  |  |  |  |  |  |
Acquisition of marketable securities | $ |  | (7,997) |  |  |  |  |
Proceeds from marketable securities | $ |  | 1,530 |  |  |  |  |
Proceeds from settlement of derivatives, net | $ |  | 742 |  |  |  |  |
Decrease (increase) in restricted cash, net | $ |  | 3,863 |  |  |  |  |
Loans to others | $ |  | (432) |  |  |  |  |
Net cash from (used in) investing activities | $ |  | (32,749) |  |  |  |  |
Cash flows from financing activities: |  |  |  |  |  |  |
Acquisition of non-controlling interests | $ |  |  |  |  |  |  |
Dividends paid | $ |  |  |  |  |  |  |
Repayment of long-term loans and finance lease obligations | $ |  | (2,664) |  |  |  |  |
Repayment of Debentures | $ |  | (5,800) |  |  |  |  |
Proceeds from exercise of share options and warrants | $ |  |  |  |  |  |  |
Repurchase of own shares | $ |  | (17) |  |  |  |  |
Proceeds from long term loans | $ |  | 6,677 |  |  |  |  |
Proceeds from issuance of debentures, net | $ |  | 37,340 |  |  |  |  |
Net cash from (used in) financing activities | $ |  | 35,536 |  |  |  |  |
Effect of exchange rate fluctuations on cash and cash equivalents | $ |  | (3,780) |  |  |  |  |
Increase in cash and cash equivalents | $ |  | 1,767 |  |  |  |  |
Cash and cash equivalents at the beginning of year | $ |  | 26,933 |  |  |  |  |
Cash and cash equivalents at the end of the year | $ |  | $ 28,700 |  |  |  |  |
[1] | Please refer to note 2C for functional and presentation currency.

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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_28&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17_b&doctype=Standard -URIDate 2017-03-09 + Details
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