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Notes to the consolidated financial statements (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes to the consolidated financial statements |
Schedule of revenue from contract with customers recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31
​ | ​ | 2021 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Belgium | ​ |  |  |  | ​ | ​
GSK | ​ | 74,298 | ​ | 62,263 | ​ | 47,128
Germany | ​ | ​ | ​ | ​ | ​ | ​
Boehringer Ingelheim | ​ | 26,003 | ​ | — | ​ | —
Netherlands | ​ | ​ | ​ | ​ | ​ | ​
Genmab | ​ | 1,770 | ​ | 1,787 | ​ | 1,197
Switzerland | ​ | ​ | ​ | ​ | ​ | ​
CRISPR | ​ | 919 | ​ | 3,370 | ​ | 5,425
Others | ​ | ​ | ​ | ​ | ​ | ​
Others | ​ | — | ​ | — | ​ | 8
Total | ​ | 102,990 | ​ | 67,420 | ​ | 53,758
Summary of upfront payments and related revenues recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Upfront and milestone payments included | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Upfront and milestone payments |  | in contract liabilities at |  | Revenue recognized from upfront and milestone payments
Customer | ​ | ​ | ​ | December 31, 2022 | ​ | December 31, 2023 | ​ | 2021 | ​ | 2022 | ​ | 2023
​ | ​ | (in k) | ​ | EUR k | ​ | EUR k | ​ | EUR k
GSK |  | EUR 220,000 |  | 102,804 |  | 88,715 |  | 51,728 |  | 42,690 |  | 29,089
Boehringer Ingelheim |  | EUR 30,000 |  | — |  | — |  | 14,003 |  | — |  | —
Genmab |  | USD 10,000 (EUR 8,937) * |  | 3,575 |  | 2,383 |  | 1,787 |  | 1,787 |  | 1,192
CRISPR |  | USD 4,500 (EUR 3,947)* |  | 929 |  | 1,582 |  | 310 |  | 310 |  | 770
Total |  | ​ |  | 107,308 |  | 92,680 |  | 67,828 |  | 44,787 |  | 31,051
Schedule of contract balances | ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2023
​ | ​ | EUR k | ​ | EUR k
Trade receivables |  | 6,295 |  | 14,326
Contract assets |  | 2,707 |  | 2,758
Contract liabilities |  | 107,308 |  | 92,680
Schedule of contract liabilities allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) as at year-end | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k
Within one year |  | 34,759 | ​ | 44,580
More than one year |  | 72,549 | ​ | 48,100
Total |  | 107,308 | ​ | 92,680
Schedule of cost of sales, selling and distribution expenses, research and development expenses and general and administrative expenses | The cost of sales consists of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Personnel |  | (22,159) |  | (27,185) | ​ | (37,734)
Materials |  | (46,250) |  | (88,891) | ​ | (59,641)
Third-party services |  | (139,975) |  | (32,331) | ​ | (9,398)
Maintenance and lease |  | (2,874) |  | (2,425) | ​ | (2,672)
Amortization and depreciation |  | (3,992) |  | (6,295) | ​ | (4,850)
Impairment of equipment |  | (22,810) |  | (24,948) | ​ | (8,085)
Other | ​ | (135) | ​ | (1,918) | ​ | (1,986)
Total |  | (238,195) |  | (183,993) | ​ | (124,366)
Selling and distribution expenses consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Personnel |  | (1,369) |  | (2,029) | ​ | (3,425)
Maintenance and lease |  | (1) |  | (35) | ​ | (45)
Amortization and depreciation |  | (86) |  | (336) | ​ | (18)
Other |  | (287) |  | (417) | ​ | (424)
Total |  | (1,743) |  | (2,817) | ​ | (3,912)
R&D expenses consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Materials |  | (232,292) |  | (32,982) | ​ | (19,126)
Personnel |  | (33,733) |  | (33,944) | ​ | (43,267)
Amortization and depreciation |  | (4,259) |  | (8,650) | ​ | (8,539)
Patents and fees to register a legal right |  | (3,199) |  | (3,813) | ​ | (6,666)
Third-party services |  | (539,786) |  | 20,499 | ​ | (28,587)
Maintenance and lease |  | (347) |  | (1,069) | ​ | (7,287)
Other |  | (2,291) |  | (2,591) | ​ | (2,252)
Total |  | (815,907) |  | (62,550) | ​ | (115,724)
General and administrative expenses include the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | EUR k |  | EUR k |  | EUR k
Personnel |  | (37,393) |  | (36,765) | ​ | (28,996)
Maintenance and lease |  | (4,306) |  | (5,853) | ​ | (5,353)
Third-party services |  | (28,875) |  | (27,669) | ​ | (29,920)
Legal and other professional services |  | (9,230) |  | (10,394) | ​ | (10,160)
Amortization and depreciation |  | (8,895) |  | (11,360) | ​ | (13,821)
Other |  | (11,703) |  | (12,137) | ​ | (3,508)
Total |  | (100,402) |  | (104,178) | ​ | (91,758)
Schedule of nature of expenses | The nature of the expenses is as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Personnel |  | (94,655) |  | (99,924) |  | (113,422)
Materials |  | (278,542) |  | (121,873) |  | (78,767)
Third-party services |  | (708,636) |  | (39,501) |  | (67,905)
Maintenance and lease |  | (7,528) |  | (9,381) |  | (15,356)
Amortization and depreciation |  | (17,232) |  | (26,641) |  | (27,229)
Impairment of equipment |  | (22,810) |  | (24,948) |  | (8,085)
Patents and fees to register a legal right |  | (3,199) |  | (3,813) |  | (6,666)
Legal and other professional services |  | (9,230) |  | (10,394) |  | (10,160)
Other |  | (14,415) |  | (17,064) |  | (8,170)
Total |  | (1,156,247) |  | (353,539) |  | (335,760)
Schedule of other operating income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | EUR k |  | EUR k |  | EUR k
Compensation for CMO/Materials transfer | ​ | — | ​ | 35,393 | ​ | 2,429
Reimbursement claim | ​ | — | ​ | 610 | ​ | 860
Sale of equipment | ​ | — | ​ | 785 | ​ | 1,195
Grants and other reimbursements from government agencies and similar bodies | ​ | 66,394 | ​ | 440 | ​ | 3,566
Other |  | 1,308 |  | 704 | ​ | 1,101
Total |  | 67,702 |  | 37,932 | ​ | 9,151

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