A total amount of 77 million euros in goodwill was recognized during Fiscal 2025, mainly corresponding to the acquisition of CRH Catering in the United States, completed on January 1, 2025 (see note 1.2) and the acquisition of Agap’Pro in France, completed on April 30, 2025.
The table below shows the values of the assets acquired and liabilities assumed as of the acquisition date. The values are estimated provisionally as of August 31, 2025 for most of the Fiscal 2025 acquisitions:
| (in millions of euros) | AUGUST 31, 2025 |
|---|---|
| Intangible assets | Intangible assets AUGUST 31, 2025 24 |
| Property, plant and equipment | Property, plant and equipment AUGUST 31, 2025 10 |
| Financial assets | Financial assets AUGUST 31, 2025 2 |
| Current financial assets | Current financial assets AUGUST 31, 2025 9 |
| Trade receivables and other current operating assets | Trade receivables and other current operating assets AUGUST 31, 2025 12 |
| Cash and cash equivalents | Cash and cash equivalents AUGUST 31, 2025 7 |
| Non-current liabilities | Non-current liabilities AUGUST 31, 2025 (5) |
| Trade and other payables | Trade and other payables AUGUST 31, 2025 (12) |
| TOTAL IDENTIFIABLE NET ASSETS | TOTAL IDENTIFIABLE NET ASSETS AUGUST 31, 2025 47 |
| CONSIDERATION TRANSFERRED | CONSIDERATION TRANSFERRED AUGUST 31, 2025 124 |
| GOODWILL | GOODWILL AUGUST 31, 2025 77 |
The impact of business combinations on the cash flow statement is as follows:
| Acquisition price paid during the fiscal year* | 111 |
|---|---|
| Cash acquired | 7 |
| Business combinations | 104 |
Companies acquired during Fiscal 2025 contributed 65 million euros to consolidated revenues and 4 million euros to consolidated underlying operating profit following their integration.
Changes in goodwill during Fiscal 2025 and the comparative period are presented in note 6.1 “Goodwill”.
