in EUR m | 2025 | 2024 | 2023 |
Gain on sale of assets | 2.4 | 0.3 | 6.0 |
Loss on sale of assets | (1.8) | (0.6) | (1.8) |
Gain on disposal and liquidation of subsidiaries | 2.3 | 0.4 | - |
Loss on disposal and liquidation of subsidiaries | (0.5) | (1.5) | (2.0) |
Loss on impairment of associates (Note 7.2) | (1.1) | (0.7) | (2.7) |
Total | 1.3 | (2.1) | (0.5) |
In 2025, EUR 2.2m of the gain on disposal and liquidation of subsidiaries relate to the sale of SIA Restauration Rapide Côte d’Ivoire SAS (Note 7.1). In 2024, EUR 0.4m of the gain on disposal and liquidation of subsidiaries related to the sale of SIA QSR Ghana Ltd and EUR 1.1m of the loss on disposal and liquidiation of subsidiaries related to the sale of SIA QSR Kenya Ltd (Note 7.1). In 2023, EUR 5.5m of the gain on sale of assets related to the sale and leaseback of property located in Belgium (Note 4.4) and EUR 1.7m of the loss on disposal and liquidation of subsidiaries related to the sale of Gate Gourmet Catering Bolivia S.A. (Note 7.1).