As of August 31, 2024, Bellon SA held 42,8% of the capital of Sodexo and 58,0% of the exercisable voting rights.
The expense recognized in Fiscal 2024 under an assistance and advisory services contract between Bellon SA and Sodexo S.A. amounts to 5,1 million euros (4.8 million euros in Fiscal 2023).
Sodexo S.A. paid a dividend of 589 million euros during Fiscal 2024, including the full distribution of gain from Sofinsod disposal to Bellon SA in the form of a special interim dividend (see note 1.2 and 11.1.1).
The Group received dividends of 8 million euros from Bellon SA during Fiscal 2024.
The transaction flows and amounts in the consolidated financial statements are not material for Fiscal 2024. Other transactions with related companies comprise advanced loans, commercial transactions, and off-balance sheet commitments involving associates.
| (in million euros) | AUGUST 31, 2024 | AUGUST 31 2023 | ||
|---|---|---|---|---|
| GROSS AMOUNT | IMPAIRMENT | CARRYING AMOUNT | CARRYING AMOUNT | |
| Loans | 58 | — | 58 | 53 |
| OFF-BALANCE SHEET COMMITMENTS | AUGUST 31, 2024 | AUGUST 31 2023 |
|---|---|---|
| Financial guarantees to third parties* |
Financial guarantees to third parties* AUGUST 31, 2024— |
Financial guarantees to third parties* AUGUST 31 202380 |
| Performance bonds given to clients |
Performance bonds given to clients AUGUST 31, 2024170 |
Performance bonds given to clients AUGUST 31 2023168 |
* There were no financial guarantees to third parties during the 2024 financial year.
| TRANSACTIONS | FISCAL 2024 | FISCAL 2023 |
|---|---|---|
| Revenues |
Revenues FISCAL 2024356 |
Revenues FISCAL 2023324 |
| Operating expenses |
Operating expenses FISCAL 2024(13) |
Operating expenses FISCAL 2023(5) |
| Financial income and expense, net |
Financial income and expense, net FISCAL 20241 |
Financial income and expense, net FISCAL 20231 |
The main companies consolidated as of August 31, 2024, and presented in the table below together represent over 80% of consolidated revenues, operating profit, profit for the period attributable to equity holders of the parent, and shareholders’ equity. The other entities individually represent less than 0.6% of each of these items.
The first column shows the percentage interest held by the Group, and the second column the percentage of voting rights held by the Group. Percentage interests and percentage of voting rights are only shown if less than 97%.
If any, companies newly consolidated during the year are indicated by the letter “N”.
