27.1. Reasons for differences between balance-sheet changes of some items and changes in the statement of cash flows
In the presented periods, the balance-sheet changes in the balance of receivables, inventories and subsidies complied with their changes reflected in the statement of cash flows.
Differences in the balance-sheet change of the balance of liabilities and provisions compared with their change reflected in the statement of cash flows is presented and explained in the tables below.
| Change in liabilities | 2023 | 2022 |
| Balance-sheet change in the balance (– decrease, + increase) | 17,104 | (6,998) |
| Change in the balance reflected in statement of cash flows | 23,329 | (50,089) |
| Difference | 6,225 | 43,091 |
| including change in liabilities on account of property, plant and equipment purchase | 6,225 | 43,091 |
| Change in provisions | 2023 | 2022 |
| Balance-sheet change in the balance (– decrease, + increase) | 27,510 | (5,202) |
| Change in the balance reflected in statement of cash flows | 24,272 | 1,591 |
| Difference | (3,238) | (6,793) |
| including change in liabilities on account of property, plant and equipment purchase | (3,238) | (6,793) |