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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, Plant and Equipment | 8. PROPERTY, PLANT AND EQUIPMENT
(In thousand Euros) |  | Buildings and Leasehold improvements |  |  | Fixtures and fittings |  |  | Plant and equipment |  |  | Assets under construction |  |  | Total |
Balance at January 1, 2022 |  |  | 12,623 |  |  |  | 2,646 |  |  |  | 9,167 |  |  |  | 838 |  |  |  | 25,274 |
Additions |  |  | 7,105 |  |  |  | 1,542 |  |  |  | 27,443 |  |  |  | 172 |  |  |  | 36,262 |
Disposals |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Business Combination |  |  | — |  |  |  | 126 |  |  |  | 1,441 |  |  |  | — |  |  |  | 1,567 |
Transfers |  |  | 640 |  |  |  | 18 |  |  |  | 180 |  |  |  | (838 | ) |  |  | — |
Depreciation for the year |  |  | (1,693 | ) |  |  | (525 | ) |  |  | (2,781 | ) |  |  | — |  |  |  | (4,999 | )
Translation differences |  |  | — |  |  |  | 2 |  |  |  | (228 | ) |  |  | — |  |  |  | (226 | )
Balance at December 31, 2022 |  |  | 18,675 |  |  |  | 3,809 |  |  |  | 35,222 |  |  |  | 172 |  |  |  | 57,878 |
Additions |  |  | 807 |  |  |  | 220 |  |  |  | 6,887 |  |  |  | 1,192 |  |  |  | 9,106 |
Disposals |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Business Combination |  |  | 1,234 |  |  |  | — |  |  |  | 17,088 |  |  |  | — |  |  |  | 18,322 |
Transfers |  |  | 363 |  |  |  | (26 | ) |  |  | 929 |  |  |  | (1,266 | ) |  |  | — |
Depreciation for the year |  |  | (1,984 | ) |  |  | (705 | ) |  |  | (5,765 | ) |  |  |  |  |  | (8,454 | )
Translation differences |  |  | (31 | ) |  |  | (24 | ) |  |  | (614 | ) |  |  | — |  |  |  | (669 | )
Balance at December 31, 2023 |  |  | 19,064 |  |  |  | 3,274 |  |  |  | 53,747 |  |  |  | 98 |  |  |  | 76,183 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2021 |  |  | 13,084 |  |  |  | 3,061 |  |  |  | 9,871 |  |  |  | 838 |  |  |  | 26,854 |
At December 31, 2022 |  |  | 20,829 |  |  |  | 4,749 |  |  |  | 38,707 |  |  |  | 172 |  |  |  | 64,457 |
At December 31, 2023 |  |  | 23,202 |  |  |  | 4,919 |  |  |  | 62,997 |  |  |  | 98 |  |  |  | 91,216 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2021 |  |  | (460 | ) |  |  | (416 | ) |  |  | (704 | ) |  |  | — |  |  |  | (1,580 | )
At December 31, 2022 |  |  | (2,153 | ) |  |  | (941 | ) |  |  | (3,485 | ) |  |  | — |  |  |  | (6,579 | )
At December 31, 2023 |  |  | (4,137 | ) |  |  | (1,646 | ) |  |  | (9,250 | ) |  |  | — |  |  |  | (15,033 | )
Additions to property, plant and equipment for 2023 totaling Euros 9,106 thousand mainly due to the acquisition of machinery and tools for manufacturing plants. Additions of property, plant and equipment for 2022 totaling Euros 36,262 thousand mainly due to leasehold improvements at the headquarters located in Barcelona and the investment in the new factory in Arlington, Texas, USA. At December 31, 2023, additions to property, plant and equipment for which payment was still pending totaled Euros 5,849 thousand (Euros 8,979 thousand at December 31, 2022). The Group has items in use that were fully depreciated as of December 31, 2023 for an amount of Euros 85 thousand (Euros 0 thousand as of December 31, 2022). Other information The Group has obtained insurance policies that cover the carrying amount of its property, plant and equipment. The commitments amount to Euros 775 thousand (Euros 3,318 thousand at December 31, 2022). These commitments mainly correspond to the acquisition of tools and machinery. There are no other significant contractual obligations to purchase, construct or develop property, plant and equipment assets. The Group had no restrictions on the sale of its property, plant and equipment and no pledge exists on these assets at December 31, 2023 and 2022, except for the leasehold improvement which cannot be realized and which totals Euros 23,202 thousand at December 31, 2023 (Euros 20,829 thousand at December 31, 2022).

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