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v3.26.1

Consolidated statement of cash flows - EUR (€) € in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities |  |  |  |  |  |
Net income (loss) |  | € (103,517) |  | € (196,078) |  | € (83,913)
Income tax expense |  | 16,751 |  | 2,102 |  | 3,320
Depreciation and amortization |  | 99,476 |  | 101,618 |  | 92,979
Impairment of tangible and intangible assets |  | 797 |  | 12,195 |  | 5,011
Equity settled share based payment transaction |  | 3,778 |  | 5,035 |  | 9,630
Financial income and expenses |  | 10,018 |  | 9,264 |  | 2,475
Share of loss (profit) and reevaluation of at-equity investments |  | 1,085 |  | 4,312 |  | 20,752
(Gain) loss on investment in financial instruments reevaluation |  | (2,141) |  | 39,546 |  | 9,143
Other non cash items | [1] | 18,969 |  | 23,702 |  | (114)
(Gain) loss on sale of investment of affiliated companies |  | 3,750 |  | 8,648 |  |
(Gain) loss on sale of at-equity investments |  | (12,125) |  |  |  |
Changes in inventories |  | (9,562) |  | (2,687) |  | (1,604)
Changes in trade accounts receivable |  | (28,729) |  | (40,742) |  | 73,260
Changes in trade accounts payable |  | (7,304) |  | (49,750) |  | 19,024
Other changes in working capital | [2] | (15,209) |  | 24,972 |  | (100,624)
Taxes received (paid), net of refunds | [3] | 14,781 |  | 76,083 |  | (12,902)
Net cash provided by (used in) operating activities |  | (9,179) |  | 18,220 |  | 36,439
Cash flows from investing activities |  |  |  |  |  |
Interest received |  | 4,114 |  | 5,647 |  | 10,365
Purchase of property, plant and equipment |  | (72,542) |  | (117,468) |  | (213,321)
Proceeds from sale of property, plant and equipment |  | 214 |  | 2,000 |  | 530
Purchase of intangible assets and additions to capitalized development expenditures |  | (10,080) |  | (14,769) |  | (2,677)
Investments to acquire subsidiaries |  |  |  |  |  | 2,088
Proceeds from the disposal of affiliated companies |  | 222,333 |  | (11,503) |  |
Investments to acquire associate companies, other non-current investments and convertibles |  | (13,969) |  | (15,083) |  | (23,644)
Proceeds from the disposal of associated companies, other non-current investments and convertibles |  | 8,499 |  | 69,370 |  | 1,396
Purchase of current investments |  |  |  | (29,388) |  | (48,391)
Proceeds from sale of current investments |  | 31,968 |  | 35,667 |  | 260,363
Dividends received |  | 1,053 |  |  |  |
Proceeds from Government Grants |  |  |  | 4,341 |  |
Net cash provided by (used in) investing activities |  | 171,591 |  | (71,187) |  | (13,291)
Cash flows from financing activities |  |  |  |  |  |
Interest paid |  | (5,425) |  | (5,920) |  | (12,853)
Proceeds from loans |  | 43,961 |  | 900 |  | 219,923
Transaction costs related to loans |  | (1,464) |  | (3,795) |  |
Proceeds from the exercise of share options |  | 225 |  | 368 |  | 219
Repayments of loans |  | (49,740) |  | (128,849) |  | (112,880)
Purchase of treasury shares |  | (1,548) |  |  |  |
Repayments of lease liabilities |  | (23,639) |  | (24,124) |  | (22,446)
Net cash provided by (used in) financing activities |  | (37,630) |  | (161,421) |  | 71,963
Net increase (decrease) in Cash and cash equivalents |  | 124,782 |  | (214,388) |  | 95,110
Cash and cash equivalents at January 1 |  | 306,387 | [4] | 510,909 | [4] | 415,155
Effects of revaluation and of movements in exchange rates on cash held |  | (12,652) |  | 9,866 |  | 644
Cash and cash equivalents at December 31 | [4] | € 418,517 |  | € 306,387 |  | € 510,909
[1] | Includes derivative revaluations, inventory write-offs, allowances for doubtful accounts, and unrealized foreign exchange movements.
[2] | Other components of working capital include Contract assets and liabilities, Prepaid expenses and other current assets, Provisions and Deferred income
[3] | incl. €17,175 k (2024: €62,233 k, 2023: €12,609 k) of R&D tax credits received
[4] | incl. €16,731 k (2024: €12,931 k; 2023: €11,819 k) of restricted cash

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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_c&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from the exercise of options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 20 -IssueDate 2025-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2025-en-r&anchor=para_28&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2025-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2025-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_28_b&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_23&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2025-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_113_b&doctype=Standard -URIDate 2025-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_28_a_ii&doctype=Standard -URIDate 2025-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard -URIDate 2025-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard -URIDate 2025-03-27 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_28_a_ii&doctype=Standard -URIDate 2025-03-27 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_81A_a&doctype=Standard -URIDate 2025-03-27 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d_i&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_d&doctype=Standard -URIDate 2025-03-27 + Details
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