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Consolidated Statements of Cash Flows € in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 EUR (€) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 EUR (€) | Dec. 31, 2021 EUR (€)
Cash flows from operating activities |  |  |  |  |  |
Profit (loss) for the year | € 625 | $ 693 | € 140 | [1] | € (19,640) | [1]
Adjustments for: |  |  |  |  |  |
Financing expenses, net | 3,034 | 3,355 | 2,466 |  | 26,884 |
Profit from settlement of derivatives contract |  |  |  |  | (407) |
Impairment losses on assets of disposal groups classified as held-for-sale | 2,565 | 2,837 |  |  |  |
Depreciation and amortization | 16,473 | 18,220 | 16,092 |  | 15,116 |
Share-based payment transactions | 121 | 134 | 127 |  | 63 |
Share of profits of equity accounted investees | (4,320) | (4,778) | (1,206) | [1] | (117) | [1]
Change in trade receivables and other receivables | (302) | (334) | 724 |  | (1,883) |
Change in other assets | (681) | (753) | (209) |  | (545) |
Change in receivables from concessions project | 1,778 | 1,967 | (521) |  | 1,580 |
Change in trade payables | (45) | (50) | 1,697 |  | 154 |
Change in other payables | (2,235) | (2,472) | 3,807 |  | 2,380 |
Income tax expense (tax benefit) | (1,852) | (2,048) | 2,103 |  | (2,281) |
Income taxes paid | (912) | (1,009) | (6,337) |  | (94) |
Repayment of interest on loan from an equity accounted investee | 1,501 | 1,660 |  |  | 859 |
Interest received | 2,936 | 3,247 | 1,896 |  | 1,844 |
Interest paid | (10,082) | (11,151) | (9,459) |  | (7,801) |
Total adjustment to reconcile profit and loss | 7,979 | 8,825 | 11,180 |  | 35,752 |
Net cash provided by operating activities | 8,604 | 9,518 | 11,320 |  | 16,112 |
Cash flows from investing activities: |  |  |  |  |  |
Acquisition of fixed assets | (58,848) | (65,088) | (46,644) |  | (79,696) |
Interest paid capitalized to fixed assets | (2,283) | (2,525) | (1,966) |  | (1,189) |
Repayment of loan to an equity accounted investee | 1,324 | 1,464 | 149 |  | 1,400 |
Loan to an equity accounted investee | (128) | (142) | (128) |  | (335) |
Advances on account of investments | (421) | (466) | (774) |  |  |
Proceeds from advances on account of investments in process | 2,218 | 2,453 |  |  |  |
Proceeds from sales of (investment in) marketable securities | 2,837 | 3,138 | (1,062) |  | (112) |
Investment in settlement of derivatives, net |  |  | (528) |  | (976) |
Proceed from (investment in) restricted cash, net | 840 | 929 | (4,873) |  | (5,990) |
Proceeds from (investment in) short term deposit | (1,092) | (1,208) | 27,645 |  | (18,599) |
Net cash used in investing activities | (55,553) | (61,445) | (28,181) |  | (105,497) |
Cash flows from financing activities: |  |  |  |  |  |
Sale of shares in subsidiaries to non-controlling interests |  |  |  |  | 1,400 |
Proceeds from options |  |  | 36 |  | 49 |
Cost associated with long-term loans | (1,877) | (2,076) | (9,988) |  | (2,796) |
Payment of principal of lease liabilities | (1,156) | (1,279) | (5,703) |  | (4,803) |
Proceeds from long-term loans | 32,157 | 35,567 | 215,170 |  | 32,947 |
Repayment of long-term loans | (12,736) | (14,087) | (153,751) |  | (18,905) |
Repayment of Debentures | (17,763) | (19,647) | (19,764) |  | (30,730) |
Repayment of SWAP instrument associated with long term loans |  |  | (3,290) |  |  |
Proceed from settlement of derivatives, net |  |  | 3,800 |  |  |
Proceeds from issue of convertible debentures |  |  |  |  | 15,571 |
Proceeds from issuance of Debentures, net | 55,808 | 61,726 |  |  | 57,717 |
Proceeds from issuance / exercise of warrants |  |  |  |  | 3,746 |
Net cash provided by financing activities | 54,433 | 60,204 | 26,510 |  | 54,196 |
Effect of exchange rate fluctuations on cash and cash equivalents | (2,387) | (2,640) | (4,420) |  | 9,573 |
Increase (decrease) in cash and cash equivalents | 5,097 | 5,637 | 5,229 |  | (25,616) |
Cash and cash equivalents at the beginning of year | 46,458 | 51,384 | 41,229 |  | 66,845 |
Cash from disposal groups classified as held-for-sale | (428) | (473) |  |  |  |
Cash and cash equivalents at the end of the year | € 51,127 | $ 56,548 | € 46,458 |  | € 41,229 |
[1] | Reclassified due to discontinued operation - see Note 23.

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- Definition The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from the exercise of options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_a&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
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