6 . NOTE 25. Changes in working capital Changes in working capital can be broken down as follows: € millions 31.12.2021 31.12.2020 31.12.2019 Inventories 7.1 -11.9 6.5 Accounts Receivable -233.3 79.7 -15.7 Accounts Payable 271.2 117.2 -221.8 TOTAL 45.0 185.0 -231.0 NOTE 26. Changes in other financial assets This line primarily includes cash flows relating to financial instruments, classified as Marketable Securities . NOTE 27. Net cash and cash equivalents at the end of the year Cash and cash equivalents can be broken down as follows: € millions 31.12.2021 31.12.2020 31.12.2019 Cash and cash equivalents 0.6 3,791.3 2,463.5 Accrued interest receivable - - - Bank overdrafts and financing with the Group’s cash pool (see note 19) - - - Accrued interest payable - -1 -0.2 NET CASH AND CASH EQUIVALENTS 0.6 3,790.3 2,463.3 NOTE 28. Other information Statutory audit fees are presented in note 16 to the Consolidated Financial Statements. NOTE 29. Subsequent events No significant events took place between the balance sheet date and the date of issue of the financial statements by the Board of Directors. 364 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 PARENT COMPANY FINANCIAL STATEMENTS Notes to the financial statements of L’Oréal SA