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Other assets | 12 Months Ended
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Dec. 31, 2025
Other assets |
Other assets | 10 Other assets Other non-current assets Other non-current assets include the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in convertible loans | ​ | As of December 31,
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Convertible loan |  | — |  | 3,994 |  | 3,744
Total |  | — |  | 3,994 |  | 3,744
​ The Group granted a convertible loan to Fluidda in January 2019, with a notional amount of K€2,500. The convertible loan is accounted for as a financial asset measured at fair value with changes in fair value through the income statement. The carrying value of the convertible loan amounts to K€0 at December 31, 2025 following a full repayment, including all capitalized interests, by Fluidda in November 2025. The convertible loan had a duration of 7 years with a 10% annual interest rate which was capitalized. We refer also to Note 3 and Note 20. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Other non-current assets | ​ | As of December 31,
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Tax credits |  | 4,965 |  | 4,520 |  | 4,467
Guarantees and deposits |  | 408 |  | 423 |  | 493
Other |  | 610 |  | 950 |  | 541
Total |  | 5,983 |  | 5,893 |  | 5,501
​ The non-current tax credits mainly relate to Belgian R&D tax credits, recoverable between 2027 and 2031. Other current assets Other current assets include the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Deferred charges |  | 6,015 |  | 5,301 |  | 4,486
Tax credits |  | 802 |  | 1,024 |  | 814
Accrued income |  | 91 |  | 641 |  | 611
Other tax receivables |  | 2,700 |  | 4,145 |  | 2,466
Grants |  | 5,495 |  | 6,784 |  | 372
Other non-trade receivables |  | 388 |  | 271 |  | 272
Derivatives | ​ | 43 | ​ | — | ​ | 139
Total other current assets |  | 15,533 |  | 18,166 |  | 9,160
​ The other tax receivables include Value Added Tax (VAT) receivables and corporate tax receivables. The amount of grants at December 31, 2025 includes government grants awarded but still to be received related to the investment in a new production facility in ACTech. These grants are conditional upon the fulfillment of specified employee hiring targets and environmental requirements. Based on the status at year - end, these conditions had been met. Refer to note 3 to our Material Accounting Policies for the related Government Grants.

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