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Other assets

12 Months Ended

Dec. 31, 2025

Other assets

Other assets

10Other 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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The disclosure of other assets. [Refer: Other assets]

+ References

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-Note Expiry date 2027-01-01
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-Number 1
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The disclosure of other assets.

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