Consolidated financial statements 2025 of the Kuehne+Nagel Group

Cash flow statement

CHF million Note 2025 2024
Cash flow from operating activities    
Earnings   925 1,230
Adjustments to reconcile earnings to net cash flows:    
Income tax 12 305 408
Financial income 11 –35 –24
Financial expenses 11 50 46
Result from joint ventures and associates   –3 –6
Depreciation of property, plant and equipment 14 195 185
Depreciation of right-of-use assets 15 658 587
Amortisation of other intangibles 16 56 52
Expenses for share-based compensation plans 22 20 22
(Gain)/loss on disposal of property, plant and equipment, net 10 –5 –2
Subtotal operational cash flow   2,166 2,498
(Increase)/decrease contract assets   –95 –27
(Increase)/decrease trade and other receivables, prepayments   –79 –663
Increase/(decrease) provisions   86 –7
Increase/(decrease) other liabilities   30 15
Increase/(decrease) trade payables, contract liabilities and accrued trade expenses   66 38
Income taxes paid   –393 –370
Total cash flow from operating activities   1,781 1,484
Cash flow from investing activities    
Capital expenditure    
— Property, plant and equipment   –232 –300
— Other intangibles 16 –7 –4
Disposal of property, plant and equipment   51 26
(Acquisition)/divestment of businesses, net of cash (acquired)/disposed 28 –547 –201
Settlement of deferred/contingent considerations from business combinations   –12 –2
Capital (contributions to)/distributions from joint ventures and associates   –1
Dividend received from joint ventures and associates   4 5
Interest received   13 24
Total cash flow from investing activities   –731 –452
Cash flow from financing activities    
Proceeds from borrowings and other interest-bearing liabilities   1,273
Repayment of other interest-bearing liabilities   –206 –2
Repayment of lease liabilities 15 –643 –580
Interest paid on borrowings and other interest-bearing liabilities   –12 –5
Interest paid on lease liabilities 15 –38 –32
Purchase of treasury shares 20 –20 –51
Dividend paid to equity holders of parent company 20 –979 –1,182
Dividend paid to non-controlling interests 20 –60 –24
Acquisition of non-controlling interests   –903 –33
Total cash flow from financing activities   –1,588 –1,909
Foreign exchange difference on cash and cash equivalents   –68 11
Increase/(decrease) in cash and cash equivalents   –606 –866
Cash and cash equivalents at the beginning of the year, net 19 1,142 2,008
Cash and cash equivalents at the end of the year, net 19 536 1,142
Bank overdrafts 19 214 10
Cash and cash equivalents on balance sheet 19 750 1,152