Result per reporting segment

Up to and including 2021, the Group published segmented information with a split between consultancy activities and contracting activities. Because the contracts activities had been sold, only the consultancy activities segment were mentioned in 2022.

With the investment in Sterope at the beginning of 2023, the results will be differentiated between the segments consultancy activities and matching activities as of 2023. Basically, the Group works with a local management team per organisational (and legal) unit (vertical). The industry in which each vertical operates is the basis on which these segments are determined. For Taygeta this is the consultancy activities segment and for Sterope the matching activities segment.

Because Alcyone NV (the "stock exchange listing"), as a legal entity, does not generate any revenue from its holding activities, these activities are not classified as a segment.

The Group's consolidated result before tax amounted to € 1,128 thousand. Total income before tax for the consultancy activities and matching activities segments amounted to € 1,641 thousand. The difference ad. € 513 thousand relates to the costs of the stock exchange listing.

The consultancy business segment includes the activities of Taygeta (Taygeta Holding BV and its group companies) and the type or type of clients for the services is mainly in the financial sector (banks, insurers and pension funds).

The matching activities segment includes the activities of Sterope (Sterope Holding B.V. and its group companies) and the type or type of customers for the services are mostly in the healthcare sector.

The information that the board uses to assess progress and make decisions is based on these segments. Each segment prepares a monthly financial report for the Executive Board and the Supervisory Board. The Board of Directors assesses the operating results for each segment on the basis of this report (performance monitoring). The financial reporting contains segment information related to the income statement and associated KPIs, the balance sheet and working capital. The annual budget (annual plan) and forecasts are also drawn up at the level of these segments.

The Group's main performance metric is EBITDA. In this report, the local management teams provide an explanation of the performance of their segment. The reporting is based on the same accounting principles as the financial information in the financial statements.

^{Amounts x € 1,000, number of staff in FTE}