| (in million euros) | FISCAL 2024 | FISCAL 2023 |
|---|---|---|
| Employee costs | Employee costs FISCAL 2024(11,432) |
Employee costs FISCAL 2023(10,924) |
| • Wages and salaries | • Wages and salaries FISCAL 2024(9,006) |
• Wages and salaries FISCAL 2023(8,613) |
| • Other employee costs(1) | • Other employee costs(1)FISCAL 2024(2,426) |
• Other employee costs(1)FISCAL 2023(2,311) |
| Purchases of consumables and change in inventory | Purchases of consumables and change in inventory FISCAL 2024(6,569) |
Purchases of consumables and change in inventory FISCAL 2023(6,276) |
| Depreciation, amortization, and impairment losses(2) | Depreciation, amortization, and impairment losses (2)FISCAL 2024(467) |
Depreciation, amortization, and impairment losses (2)FISCAL 2023(458) |
| • Amortization of intangible assets and depreciation of property, plant and equipment and right-of-use assets relating to leases | • Amortization of intangible assets and depreciation of property, plant and equipment and right-of-use assets relating to leases FISCAL 2024(467) |
• Amortization of intangible assets and depreciation of property, plant and equipment and right-of-use assets relating to leases FISCAL 2023(460) |
| • Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases | • Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2024— |
• Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 20232 |
| Rent and attached charges(3) | Rent and attached charges(3)FISCAL 2024(563) |
Rent and attached charges(3)FISCAL 2023(510) |
| Other expenses(4) | Other expenses(4)FISCAL 2024 (3,721) |
Other expenses(4)FISCAL 2023 (3,631) |
| TOTAL NET OPERATING EXPENSES | TOTAL NET OPERATING EXPENSESFISCAL 2024(22,752) | TOTAL NET OPERATING EXPENSESFISCAL 2023(21,799) |
| of which Other Income and Expenses | of which Other Income and Expenses FISCAL 2024(58) |
of which Other Income and Expenses FISCAL 2023(129) |
| TOTAL NET OPERATING EXPENSES excluding other income and expenses (5) | TOTAL NET OPERATING EXPENSES excluding other income and expenses (5)FISCAL 2024(22,694) | TOTAL NET OPERATING EXPENSES excluding other income and expenses (5)FISCAL 2023(21,670) |
(1) Primarily include payroll taxes, costs related to defined benefit plans and defined contribution plans (see note 5.1) and restricted share plans (see note 5.2.2).
(2) Including the depreciation of right-of-use assets relating to lease contracts of -179 million euros recognized in Fiscal 2024 in accordance with IFRS 16 (-188 million euros in Fiscal 2023).
(3) Corresponds to rent not included in the measurement of the lease liabilities, primarily variable lease payments (commissions based on performance indicators of locations operated under concession arrangements), as well as lease expenses relating to short-term lease contracts and lease contracts of low value assets. The increase observed over the year relates mainly to the variable part of commissions due under concession arrangements, explained by the increase in revenues of the sites concerned.
(4) Other expenses mainly include professional fees, other purchases used for operations, sub-contracting costs and travel expenses.
(5) Corresponds to the sum of the following consolidated income statement lines : "Costs of sales" and "Selling,General and Administrative costs".
| (in million euros) | FISCAL 2024 | FISCAL 2023 |
|---|---|---|
| Gains related to consolidation scope changes(1) | Gains related to consolidation scope changes (1)FISCAL 202490 |
Gains related to consolidation scope changes (1)FISCAL 20232 |
| Gain on disposals of non-current assets | Gain on disposals of non-current assets FISCAL 2024— |
Gain on disposals of non-current assets FISCAL 2023— |
| Gains on changes of post-employment benefits | Gains on changes of post-employment benefits FISCAL 2024— |
Gains on changes of post-employment benefits FISCAL 2023— |
| Other | Other FISCAL 20241 |
Other FISCAL 20232 |
| OTHER OPERATING INCOME | OTHER OPERATING INCOMEFISCAL 202491 | OTHER OPERATING INCOMEFISCAL 20234 |
| Restructuring and rationalization costs(2) | Restructuring and rationalization costs(2)FISCAL 2024(65) |
Restructuring and rationalization costs(2)FISCAL 2023(45) |
| Losses related to consolidation scope changes | Losses related to consolidation scope changes FISCAL 2024— |
Losses related to consolidation scope changes FISCAL 2023(9) |
| Amortization of purchased intangible assets | Amortization of purchased intangible assets FISCAL 2024(35) |
Amortization of purchased intangible assets FISCAL 2023(36) |
| Impairment of goodwill and non-current assets | Impairment of goodwill and non-current assets FISCAL 2024— |
Impairment of goodwill and non-current assets FISCAL 2023— |
| Acquisition-related costs | Acquisition-related costs FISCAL 2024(3) |
Acquisition-related costs FISCAL 2023— |
| Losses on changes of post-employment benefits | Losses on changes of post-employment benefits FISCAL 2024(4) |
Losses on changes of post-employment benefits FISCAL 2023(2) |
| Losses on disposals of non-current assets | Losses on disposals of non-current assets FISCAL 2024(1) |
Losses on disposals of non-current assets FISCAL 2023— |
| Other(3) | Other (3)FISCAL 2024(41) |
Other (3)FISCAL 2023(41) |
| OTHER OPERATING EXPENSES | OTHER OPERATING EXPENSESFISCAL 2024(149) | OTHER OPERATING EXPENSESFISCAL 2023(133) |
| TOTAL OTHER OPERATING INCOME AND EXPENSES | TOTAL OTHER OPERATING INCOME AND EXPENSESFISCAL 2024(58) | TOTAL OTHER OPERATING INCOME AND EXPENSESFISCAL 2023(129) |
(1) During Fiscal 2024, net gain is mainly related to the disposal of Homecare Services (see note 3.2).
(2) The costs recognized in Fiscal 2024 and in Fiscal 2023 mainly correspond to rationalization costs following the reorganization of the Group.
(3) The costs recognized in Fiscal 2024 and in Fiscal 2023 notably correspond to the costs related to the spin-off project of the Pluxee (ex Benefits & Rewards Services activity) and the costs related to the disposal of the Homecare services (see note 3.2).
