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Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2023

Fixed Assets

Schedule of development of intangible assets


										Advance
(in thousands of EUR)		Software		Licenses		Technology		Goodwill		payments		Total
Acquisition costs
As of January 1, 2022		12,626		10,259		—		—		965		23,850
Additions		1,433		4,208		6,350		12,463		—		24,454
Disposals		(2,331)		(1,537)		—		—		(298)		(4,166)
Reclassifications		656		—		—		—		(656)		—
Currency translation		1		—		—		—		—		1
As of December 31, 2022		12,385		12,930		6,350		12,463		11		44,139
Accumulated amortization and impairment charges
As of January 1, 2022		5,965		4,647		—		—		—		10,612
Amortization		1,730		2,865		484		—		—		5,079
Disposals		(2,217)		(1,114)		—		—		—		(3,331)
Currency translation		1		—		—		—		—		1
As of December 31, 2022		5,479		6,398		484		—		—		12,361
Acquisition costs
As of January 1, 2023		12,385		12,930		6,350		12,463		11		44,139
Additions		201		2,679		—		—		—		2,880
Disposals		(1,946)		(4,432)		—		—		(11)		(6,388)
Reclassifications		(6,797)		6,797		—		—		—		—
Currency translation		—		—		—		—		—		—
As of December 31, 2023		3,843		17,974		6,350		12,463		—		40,630
Accumulated amortization and impairment charges
As of January 1, 2023		5,479		6,398		484		—		—		12,361
Amortization		820		3,457		782		—		—		5,059
Disposals		(1,841)		(3,294)		—		—		—		(5,135)
Reclassifications		(2,493)		2,493		—		—		—		—
Currency translation		—		—		—		—		—		—
As of December 31, 2023		1,965		9,054		1,266		—		—		12,285
Carrying amount
As of January 1, 2022		6,661		5,612		—		—		965		13,238
As of December 31, 2022		6,906		6,532		5,866		12,463		11		31,778
As of December 31, 2023		1,878		8,920		5,084		12,463		—		28,347

Schedule of development of property, plant and equipment


						Other
						equipment,
				Technical		furniture		Assets
				equipment		and		under
(in thousands of EUR)		Buildings		and machines		fixtures		construction		Total
Acquisition costs
As of January 1, 2022		27,272		51,974		11,494		124,543		215,283
Additions		377		9,710		2,760		76,773		89,620
Assets held for sale		—		(6,719)		—		(50,851)		(57,570)
Disposals		(1,182)		(12,584)		(1,732)		(4,356)		(19,854)
Reclassifications		—		7,652		—		(7,652)		—
Currency translation		—		—		30		—		30
As of December 31, 2022		26,467		50,033		12,552		138,457		227,509
Accumulated depreciation and impairment charges
As of January 1, 2022		5,348		11,726		7,135		22,810		47,019
Depreciation		4,445		6,999		1,950		—		13,394
Impairment		—		3,830		—		2,054		5,884
Disposals		(1,083)		(9,938)		(1,688)		(24,038)		(36,747)
Currency translation		—		—		18		—		18
As of December 31, 2022		8,710		12,617		7,415		826		29,568
Acquisition costs
As of January 1, 2023		26,467		50,033		12,552		138,457		227,509
Additions		551		9,171		2,024		43,126		54,873
Disposals		(14)		(5,090)		(1,825)		(1,235)		(8,165)
Reclassifications		533		828		(2)		(1,358)		1
Currency translation		—		—		(13)		—		(13)
As of December 31, 2023		27,537		54,941		12,736		178,990		274,205
Accumulated depreciation and impairment charges
As of January 1, 2023		8,710		12,617		7,415		826		29,568
Depreciation		4,216		5,925		2,291		—		12,432
Impairment		—		—		—		1,374		1,374
Disposals		(12)		(4,270)		(1,659)		—		(5,941)
Currency translation		—		—		(9)		—		(9)
As of December 31, 2023		12,914		14,272		8,038		2,200		37,424
Carrying amount
As of January 1, 2022		21,924		40,248		4,359		101,733		168,264
As of December 31, 2022		17,757		37,416		5,137		137,631		197,941
As of December 31, 2023		14,623		40,669		4,698		176,790		236,782

Summary of carrying amounts of the Group's right-of-use assets and the movements during the period


		Right-of-use assets
		Land and				Other
		Buildings		Vehicles		equipment		Total
		EURk		EURk		EURk		EURk
As of January 1, 2023		41,183		275		2,303		43,761
Additions (new leases and reassessment of existing leases)		4,788		200		—		4,988
Depreciation expense		(5,264)		(156)		(352)		(5,772)
Impairment		(1,100)		—		—		(1,100)
Foreign currency translation		(33)		—		—		(34)
As of December 31, 2023		39,574		319		1,950		41,843


		Right-of-use assets
		Land and				Other
		Buildings		Vehicles		equipment		Total
		EURk		EURk		EURk		EURk
As of January 1, 2022		31,547		142		440		32,129
Additions		14,834		231		2,179		17,244
Depreciation expense		(4,639)		(98)		(316)		(5,053)
Impairment		(710)		—		—		(710)
Foreign currency translation		151		—		—		151
As of December 31, 2022		41,183		275		2,303		43,761

Summary of carrying amounts of lease liabilities and the movements during the period


		EUR k

As of January 1, 2023		42,086
Additions (new leases and reassessment of existing leases)		4,988
Accretion of interest		2,375
Payments		(7,568)
Foreign currency translation		(57)
As of December 31, 2023		41,824
Current		5,005
Non-current		36,819


		EUR k

As of January 1, 2022		28,892
Additions		17,241
Accretion of interest		2,218
Payments		(6,439)
Foreign currency translation		174
As of December 31, 2022		42,086
Current		4,980
Non-current		37,106

Summary of amounts recognized in the statement of operations related to leases


		2021		2022		2023
		EUR k		EUR k		EUR k
Depreciation expense of right-of-use assets		(3,901)		(5,053)		(5,772)
Impairment expense / reversal of impairment		—		(710)		(1,100)
Interest expense on lease liabilities		(1,729)		(2,218)		(2,375)
Expense relating to short-term leases (included in cost of sales)		(119)		(76)		(70)
Expense relating to leases of low-value assets (included in general and administrative expenses)		(39)		(66)		(55)
Income from sub-leasing right-of-use assets presented in “other operating income”		—		—		51