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v3.26.1

Fair Value of financial assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Fair Value of financial assets and liabilities |
Summary of fair values of financial assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2025
​ | ​ | Carrying | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
in k€ | ​ ​ ​ | amount | ​ ​ ​ | Fair value | ​ ​ ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3
Financial assets |  | ​ | ​ | ​ |  | ​ |  | ​ |  | ​
Equity instruments* |  | 45,205 | ​ | 45,205 |  | — |  | 21,240 |  | 23,965
Other financial assets |  | — | ​ | — |  | — |  | — |  | —
Derivative financial instruments | ​ | 996 | ​ | 996 | ​ | — | ​ | 996 | ​ | —
Financial assets carried at FVTPL | ​ | 46,201 | ​ | 46,201 | ​ | — | ​ | 22,236 | ​ | 23,965
Equity instruments | ​ | 1,265 | ​ | 1,265 | ​ | 1,265 | ​ | — | ​ | —
Current investments | ​ | 57,873 | ​ | 57,873 | ​ | 57,873 | ​ | — | ​ | —
Cash equivalents | ​ | 159,056 | ​ | 159,056 | ​ | 159,056 | ​ | — | ​ | —
Financial assets carried at FVOCI | ​ | 218,194 | ​ | 218,194 | ​ | 218,194 | ​ | — | ​ | —
Financial assets carried at fair value | ​ | 264,395 | ​ | 264,395 | ​ | 218,194 | ​ | 22,236 | ​ | 23,965
Cash and cash equivalents** | ​ | 259,461 | ​ | 259,461 | ​ | — | ​ | — | ​ | —
Receivables and contract assets | ​ | 164,258 | ​ | 164,258 | ​ | — | ​ | — | ​ | —
Other financial assets | ​ | 24,585 | ​ | 24,585 | ​ | — | ​ | — | ​ | —
Carried at (amortized) costs | ​ | 448,304 | ​ | 448,304 | ​ | — | ​ | — | ​ | —
Total financial assets | ​ | 712,699 | ​ | 712,699 | ​ | 218,194 | ​ | 22,236 | ​ | 23,965
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Contingent consideration | ​ | — | ​ | — | ​ | — | ​ | — | ​ | —
Derivative financial instruments | ​ | (222) | ​ | (222) | ​ | — | ​ | (222) | ​ | —
Financial Liabilities carried at FVTPL | ​ | (222) | ​ | (222) | ​ | — | ​ | (222) | ​ | —
Financial liabilities carried at fair value | ​ | (222) | ​ | (222) | ​ | — | ​ | (222) | ​ | —
Trade account payables | ​ | (64,764) | ​ | (64,764) | ​ | — | ​ | — | ​ | —
Loans and borrowings | ​ | (276,403) | ​ | (249,568) | ​ | — | ​ | — | ​ | —
Other financial liabilities | ​ | (173,818) | ​ | (173,818) | ​ | — | ​ | — | ​ | —
Carried at (amortized) costs | ​ | (514,985) | ​ | (488,149) | ​ | — | ​ | — | ​ | —
Total financial liabilities |  | (515,207) | ​ | (488,371) |  | — |  | (222) |  | —
*Includes assets held for sale totaling €3,830k. **excludes Money Market Funds classified under Cash and Cash Equivalents amounting to € 159,056k. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Carrying | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
in k€ | ​ ​ ​ | amount | ​ ​ ​ | Fair value | ​ ​ ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3
Financial assets |  | ​ | ​ | ​ |  | ​ |  | ​ |  | ​
Equity instruments |  | 31,962 | ​ | 31,962 |  | — |  | 12,180 |  | 19,781
Other financial assets | ​ | 2,127 | ​ | 2,127 |  | — |  | — |  | 2,127
Derivative financial instruments | ​ | — | ​ | — | ​ | — | ​ | — | ​ | —
Financial assets carried at FVTPL | ​ | 34,089 | ​ | 34,089 | ​ | — | ​ | 12,180 | ​ | 21,909
Equity instruments | ​ | 2,409 | ​ | 2,409 | ​ | 2,409 | ​ | — | ​ | —
Current investments | ​ | 90,413 | ​ | 90,413 | ​ | 90,413 | ​ | — | ​ | —
Cash equivalents | ​ | 3,562 | ​ | 3,562 | ​ | 3,562 | ​ | — | ​ | —
Financial assets carried at FVOCI | ​ | 96,384 | ​ | 96,384 | ​ | 96,384 | ​ | — | ​ | —
Financial assets carried at fair value | ​ | 130,472 | ​ | 130,472 | ​ | 96,384 | ​ | 12,180 | ​ | 21,909
Cash and cash equivalents* | ​ | 302,825 | ​ | 302,825 | ​ | — | ​ | — | ​ | —
Receivables and contract assets | ​ | 162,353 | ​ | 162,353 | ​ | — | ​ | — | ​ | —
Other financial assets | ​ | 11,259 | ​ | 11,259 | ​ | — | ​ | — | ​ | —
Carried at (amortized) costs | ​ | 476,437 | ​ | 476,437 | ​ | — | ​ | — | ​ | —
Total financial assets | ​ | 606,909 | ​ | 606,909 | ​ | 96,384 | ​ | 12,180 | ​ | 21,909
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivative financial instruments | ​ | (4,139) | ​ | (4,139) | ​ | — | ​ | (4,139) | ​ | —
Financial liabilities carried at FVTPL | ​ | (4,139) | ​ | (4,139) | ​ | — | ​ | (4,139) | ​ | —
Financial liabilities carried at fair value | ​ | (4,139) | ​ | (4,139) | ​ | — | ​ | (4,139) | ​ | —
Trade account payables | ​ | (85,792) | ​ | (85,792) | ​ | — | ​ | — | ​ | —
Loans and borrowings | ​ | (287,556) | ​ | (253,245) | ​ | — | ​ | — | ​ | —
Other liabilities | ​ | (153,175) | ​ | (153,175) | ​ | — | ​ | — | ​ | —
Carried at (amortized) costs | ​ | (526,523) | ​ | (492,213) | ​ | — | ​ | — | ​ | —
Total financial liabilities |  | (530,662) | ​ | (496,351) |  | — |  | (4,139) |  | —
*excludes Money Market Funds classified under Cash and Cash Equivalents amounting to € 3,562k. Other Financials Assets carried at Fair Value through Profit & Loss consists of convertible loans granted to long-term investments in accordance with IFRS 9. These loans had been fully written off at reporting date (December 31, 2024: € 2,127k).
Summary of movement of financial assets and liabilities accounted for at fair values at level 3 | ​
​ | ​ | ​
​ | ​ ​ ​ | Equity instruments
​ | ​ | and other
in k€ | ​ | financial assets
Balance as of January 1, 2025 |  | 21,909
Additions |  | 7,259
Disposal | ​ | (848)
Transfer from Level 2 to Level 3 | ​ | —
Transfer from Level 3 to Level 2 | ​ | (329)
Fair value change through P&L | ​ | (2,974)
Dividends received | ​ | (1,053)
Balance as of December 31, 2025 | ​ | 23,965
​
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Equity instruments | ​ ​ ​ | ​
​ | ​ | and other | ​ | Contingent
in k€ | ​ | financial assets | ​ | consideration
Balance as of January 1, 2024 | ​ | 40,328 |  | (311)
Additions* | ​ | 11,749 |  | —
Disposal | ​ | — | ​ | 311
Transfer from Level 2 to Level 3 | ​ | 9,543 | ​ | —
Transfer from Level 3 to Level 2 | ​ | (6,750) | ​ | —
Fair value change through P&L | ​ | (32,161) | ​ | —
Conversion of loans to investments in associates and joint ventures | ​ | (800) | ​ | —
Balance as of December 31, 2024* | ​ | 21,909 | ​ | —
*Change from prior year disclosed amount ​

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