v3.25.4

Property, Plant and Equipment (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Property, plant and equipment [abstract] |
Summary of Property, Plant and Equipment |
(EUR’000) |  | Plant and Machinery |  |  | Other Equipment |  |  | Leasehold Improve- ments |  |  | Right-of-Use Assets |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2024 |  |  | 27,436 |  |  |  | 11,420 |  |  |  | 19,375 |  |  |  | 123,920 |  |  |  | 182,151 |
Additions |  |  | 299 |  |  |  | 951 |  |  |  | 76 |  |  |  | 861 |  |  |  | 2,187 |
Disposals |  |  | (5,995 | ) |  |  | (1,635 | ) |  |  | — |  |  |  | (89 | ) |  |  | (7,719 | )
Transferred |  |  | 66 |  |  |  | (66 | ) |  |  | — |  |  |  | — |  |  |  | — |
Foreign exchange translation |  |  | 127 |  |  |  | 306 |  |  |  | 847 |  |  |  | 5,462 |  |  |  | 6,742 |
December 31, 2024 |  |  | 21,933 |  |  |  | 10,976 |  |  |  | 20,298 |  |  |  | 130,154 |  |  |  | 183,361 |
Additions |  |  | 996 |  |  |  | 5,704 |  |  |  | 1,678 |  |  |  | 78,646 |  |  |  | 87,024 |
Transferred (1) |  |  | (162 | ) |  |  | (1,311 | ) |  |  | (13,658 | ) |  |  | (21,264 | ) |  |  | (36,395 | )
Foreign exchange translation |  |  | (2 | ) |  |  | (517 | ) |  |  | (1,271 | ) |  |  | (9,299 | ) |  |  | (11,089 | )
December 31, 2025 |  |  | 22,765 |  |  |  | 14,852 |  |  |  | 7,047 |  |  |  | 178,237 |  |  |  | 222,901 |
Depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2024 |  |  | (12,784 | ) |  |  | (7,175 | ) |  |  | (10,946 | ) |  |  | (40,612 | ) |  |  | (71,517 | )
Depreciation charge |  |  | (2,330 | ) |  |  | (1,322 | ) |  |  | (1,283 | ) |  |  | (12,312 | ) |  |  | (17,247 | )
Disposals |  |  | 5,296 |  |  |  | 1,501 |  |  |  | — |  |  |  | 88 |  |  |  | 6,885 |
Foreign exchange translation |  |  | (112 | ) |  |  | (194 | ) |  |  | (556 | ) |  |  | (1,906 | ) |  |  | (2,768 | )
December 31, 2024 |  |  | (9,930 | ) |  |  | (7,190 | ) |  |  | (12,785 | ) |  |  | (54,742 | ) |  |  | (84,647 | )
Depreciation charge |  |  | (2,325 | ) |  |  | (1,301 | ) |  |  | (1,230 | ) |  |  | (12,350 | ) |  |  | (17,206 | )
Impairment charge |  |  | — |  |  |  | (196 | ) |  |  | (618 | ) |  |  | (6,694 | ) |  |  | (7,508 | )
Impairment reversal |  |  | 16 |  |  |  | 201 |  |  |  | 2,008 |  |  |  | — |  |  |  | 2,225 |
Transferred (1) |  |  | 529 |  |  |  | 731 |  |  |  | 11,667 |  |  |  | 12,797 |  |  |  | 25,724 |
Foreign exchange translation |  |  | (18 | ) |  |  | 368 |  |  |  | 793 |  |  |  | 3,847 |  |  |  | 4,990 |
December 31, 2025 |  |  | (11,728 | ) |  |  | (7,387 | ) |  |  | (165 | ) |  |  | (57,142 | ) |  |  | (76,422 | )
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2024 |  |  | 12,003 |  |  |  | 3,786 |  |  |  | 7,513 |  |  |  | 75,412 |  |  |  | 98,714 |
December 31, 2025 |  |  | 11,037 |  |  |  | 7,465 |  |  |  | 6,882 |  |  |  | 121,095 |  |  |  | 146,479 |
(1) Includes transfer from right-of-use assets to finance lease receivables. For further details, refer to Note 17, “Financial Assets and Liabilities.”
Summary of Depreciation Charges | Depreciation charges are specified below:
(EUR’000) |  | 2025 |  |  | 2024 |  |  | 2023 |
Depreciation charges |  |  |  |  |  |  |  |  |
Cost of sales (1) |  |  | 1,835 |  |  |  | 3,197 |  |  |  | 2,509 |
Research and development expenses |  |  | 8,468 |  |  |  | 7,453 |  |  |  | 10,296 |
Selling, general, and administrative expenses |  |  | 6,903 |  |  |  | 6,597 |  |  |  | 5,623 |
Total depreciation charges |  |  | 17,206 |  |  |  | 17,247 |  |  |  | 18,428 |
(1) Includes depreciation charges capitalized as part of inventories.

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