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Consolidated Statements of Cash Flows € in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 EUR (€) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 EUR (€) | Dec. 31, 2019 EUR (€)
Cash flows from operating activities |  |  |  |
Profit (loss) for the year | € (20,264) | $ (22,937) | € (6,168) | € 9,784
Adjustments for: |  |  |  |
Financing expenses, net | 26,884 | 30,428 | 3,634 | 8,153
Capital gain | 0 | 0 | 0 | (18,770)
Profit from settlement of derivatives contract | (407) | (461) | 0 | 0
Depreciation and amortization | 15,076 | 17,063 | 2,975 | 6,416
Share-based payment transactions | 63 | 71 | 50 | 8
Share of profits of equity accounted investees | (117) | (132) | (1,525) | (3,086)
Payment of interest on loan from an equity accounted investee | 859 | 972 | 582 | 370
Change in trade receivables and other receivables | (1,883) | (2,131) | (3,868) | 403
Change in other assets | (545) | (617) | 179 | (1,950)
Change in receivables from concessions project | 1,580 | 1,788 | 1,426 | 1,329
Change in accrued severance pay, net | 0 | 0 | 0 | 9
Change in trade payables | 154 | 174 | 190 | 461
Change in other payables | 2,380 | 2,694 | (1,226) | 5,336
Tax benefit | (2,489) | (2,817) | (125) | (287)
Income taxes paid | (94) | (106) | (119) | (100)
Interest received | 1,844 | 2,087 | 2,075 | 1,719
Interest paid | (7,801) | (8,829) | (3,906) | (6,083)
Total adjustment to reconcile profit and loss | 35,504 | 40,184 | 342 | (6,072)
Net cash provided by (used in) operating activities | 15,240 | 17,247 | (5,826) | 3,712
Cash flows from investing activities: |  |  |  |
Acquisition of fixed assets | (82,810) | (93,724) | (128,420) | (74,587)
Acquisition of subsidiary, net of cash acquired (see Note 6C and Note 6D) | 0 | 0 | (7,464) | (1,000)
Repayment of loan from an equity accounted investee | 1,400 | 1,585 | 1,978 | 0
Loan to an equity accounted investee | (335) | (379) | (181) | 0
Proceeds from sale of investments | 0 | 0 | 0 | 34,586
Advances on account of investments | 0 | 0 | (1,554) | 0
Proceeds from marketable securities | 0 | 0 | 1,800 | 0
Acquisition of marketable securities | 0 | 0 | (1,481) | 0
Proceeds from settlement of derivatives, net | (976) | (1,105) | 0 | 532
Proceed (investment) in restricted cash, net | (5,990) | (6,779) | 23,092 | (26,003)
Investment in short term deposit | (18,599) | (21,050) | (1,323) | (6,302)
Investment in marketable Securities | (112) | (127) | 0 | (0)
Repayment of loan to others | 0 | 0 | 0 | 3,912
Compensation as per agreement with Erez Electricity Ltd. | 0 | 0 | 1,418 | 0
Net cash used in investing activities | (107,422) | (121,579) | (112,135) | (68,862)
Cash flows from financing activities: |  |  |  |
Issuance of warrants | 3,746 | 4,240 | 2,544 | 0
Repayment of long-term loans | (18,905) | (21,397) | (3,959) | (5,844)
Repayment of Debentures | (30,730) | (34,780) | (26,923) | (9,836)
Cost associated with long term loans | (2,796) | (3,165) | (734) | (12,218)
Proceeds from options | 49 | 55 | 20 | 19
Sale of shares in subsidiaries to non-controlling interests | 1,400 | 1,585 | 0 | 13,936
Acquisition of shares in subsidiaries from non-controlling interests | 0 | 0 | 0 | (2,961)
Issuance of ordinary shares | 0 | 0 | 21,275 | 7,807
Payment of principal of lease liabilities | (4,803) | (5,436) | 0 | 0
Proceeds from long term loans, net | 32,947 | 37,289 | 111,357 | 59,298
Proceeds from issue of convertible debentures | 15,571 | 17,623 |  |
Proceeds from issuance of Debentures, net | 57,717 | 65,324 | 38,057 | 22,317
Net cash provided by financing activities | 54,196 | 61,338 | 141,637 | 72,518
Effect of exchange rate fluctuations on cash and cash equivalents | 12,370 | 14,002 | (1,340) | 259
Increase (decrease) in cash and cash equivalents | (25,616) | (28,992) | 22,336 | 7,627
Cash and cash equivalents at the beginning of year | 66,845 | 75,655 | 44,509 | 36,882
Cash and cash equivalents at the end of the year | € 41,229 | $ 46,663 | € 66,845 | € 44,509

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- Definition The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 42A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_42A&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 42B -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_42B&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from non-current borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from sales of interests in associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16&doctype=Standard -URIDate 2021-03-24 + Details
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