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v3.24.1

Property, Plant and Equipment - Summary of Property Plant and Equipment (Detail) - EUR (€) € in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | € 57,878 | € 25,274
Additions | 9,106 | 36,262
Business combinations | 18,322 | 1,567
Transfers |  |
Depreciation for the year | (8,454) | (4,999)
Translation differences | (669) | (226)
Ending balance | 76,183 | 57,878
Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 64,457 | 26,854
Ending balance | 91,216 | 64,457
Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | (6,579) | (1,580)
Ending balance | (15,033) | (6,579)
Buildings and Leasehold improvements |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 18,675 | 12,623
Additions | 807 | 7,105
Business combinations | 1,234 |
Transfers | 363 | 640
Depreciation for the year | (1,984) | (1,693)
Translation differences | (31) |
Ending balance | 19,064 | 18,675
Buildings and Leasehold improvements | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 20,829 | 13,084
Ending balance | 23,202 | 20,829
Buildings and Leasehold improvements | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | (2,153) | (460)
Ending balance | (4,137) | (2,153)
Fixtures and fittings |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 3,809 | 2,646
Additions | 220 | 1,542
Business combinations |  | 126
Transfers | (26) | 18
Depreciation for the year | (705) | (525)
Translation differences | (24) | 2
Ending balance | 3,274 | 3,809
Fixtures and fittings | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 4,749 | 3,061
Ending balance | 4,919 | 4,749
Fixtures and fittings | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | (941) | (416)
Ending balance | (1,646) | (941)
Plant and equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 35,222 | 9,167
Additions | 6,887 | 27,443
Business combinations | 17,088 | 1,441
Transfers | 929 | 180
Depreciation for the year | (5,765) | (2,781)
Translation differences | (614) | (228)
Ending balance | 53,747 | 35,222
Plant and equipment | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 38,707 | 9,871
Ending balance | 62,997 | 38,707
Plant and equipment | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | (3,485) | (704)
Ending balance | (9,250) | (3,485)
Assets under construction |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 172 | 838
Additions | 1,192 | 172
Business combinations |  |
Transfers | (1,266) | (838)
Depreciation for the year |  |
Translation differences |  |
Ending balance | 98 | 172
Assets under construction | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning balance | 172 | 838
Ending balance | € 98 | € 172

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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