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Assets for Rights of Use and Lease Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Presentation of leases for lessee [abstract] |
Summary of Carrying Amounts of Right of Use Assets | a) Set out below are the carrying amounts of right-of-use assets recognized and the movements during the periods:
(In thousand Euros) |  | Buildings |  |  | Vehicles |  |  | Other assets |  |  | Total |
Balance at January 1, 2022 |  |  | 16,819 |  |  |  | 966 |  |  |  | 719 |  |  |  | 18,504 |
Additions |  |  | 7,877 |  |  |  | 758 |  |  |  | 64 |  |  |  | 8,699 |
Business combinations (Note 6) |  |  | 402 |  |  |  | — |  |  |  | 822 |  |  |  | 1,224 |
Depreciation for the year |  |  | (2,560 | ) |  |  | (527 | ) |  |  | (310 | ) |  |  | (3,397 | )
Others |  |  | (553 | ) |  |  | — |  |  |  | — |  |  |  | (553 | )
Translation differences |  |  | 413 |  |  |  | (2 | ) |  |  | — |  |  |  | 411 |
Balance at December 31, 2022 |  |  | 22,398 |  |  |  | 1,195 |  |  |  | 1,295 |  |  |  | 24,888 |
Additions |  |  | 272 |  |  |  | 522 |  |  |  | 592 |  |  |  | 1,386 |
Business combinations (Note 6) |  |  | 9,387 |  |  |  | 547 |  |  |  | 3,080 |  |  |  | 13,014 |
Depreciation for the year |  |  | (2,561 | ) |  |  | (657 | ) |  |  | (590 | ) |  |  | (3,808 | )
Others |  |  | 245 |  |  |  | — |  |  |  | — |  |  |  | 245 |
Translation differences |  |  | (246 | ) |  |  | (56 | ) |  |  | — |  |  |  | (302 | )
Balance at December 31, 2023 |  |  | 29,495 |  |  |  | 1,551 |  |  |  | 4,377 |  |  |  | 35,423 |
Summary of Carrying Amounts of Lease Liabilities | b) Set out below are the carrying amounts of lease liabilities and the movements during the periods:
(In thousand Euros) |  | Buildings |  |  | Vehicles |  |  | Other assets |  |  | Total |
Balance at January 1, 2022 |  |  | 18,115 |  |  |  | 968 |  |  |  | 626 |  |  |  | 19,709 |
Additions to liabilities |  |  | 7,783 |  |  |  | 663 |  |  |  | 71 |  |  |  | 8,517 |
Business combinations (Note 6) |  |  | 402 |  |  |  | — |  |  |  | 586 |  |  |  | 988 |
Interest on lease liabilities |  |  | 1,210 |  |  |  | 40 |  |  |  | 17 |  |  |  | 1,267 |
Lease payments |  |  | (2,322 | ) |  |  | (492 | ) |  |  | (315 | ) |  |  | (3,129 | )
Others |  |  | (340 | ) |  |  | — |  |  |  | — |  |  |  | (340 | )
Translation differences |  |  | 289 |  |  |  | — |  |  |  | — |  |  |  | 289 |
Balance at December 31, 2022 |  |  | 25,137 |  |  |  | 1,179 |  |  |  | 985 |  |  |  | 27,301 |
Additions to liabilities |  |  | 272 |  |  |  | 522 |  |  |  | 592 |  |  |  | 1,386 |
Business combinations (Note 6) |  |  | 9,387 |  |  |  | 547 |  |  |  | 3,080 |  |  |  | 13,014 |
Interest on lease liabilities |  |  | 1,230 |  |  |  | 41 |  |  |  | 70 |  |  |  | 1,341 |
Lease payments |  |  | (2,742 | ) |  |  | (681 | ) |  |  | (727 | ) |  |  | (4,150 | )
Others |  |  | 245 |  |  |  | — |  |  |  | — |  |  |  | 245 |
Translation differences |  |  | (66 | ) |  |  | (94 | ) |  |  | — |  |  |  | (160 | )
Balance at December 31, 2023 |  |  | 33,463 |  |  |  | 1,514 |  |  |  | 4,000 |  |  |  | 38,977 |
Summary of Maturity Analysis of Lease Liabilities | An analysis of the contractual maturity of lease liabilities, including future interest payable, is as follows:
(In thousand Euros) |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
6 months or less |  |  | 3,491 |  |  |  | 1,892 |  |  |  | 1,189 |
6 months to 1 year |  |  | 3,339 |  |  |  | 1,952 |  |  |  | 1,223 |
From 1 to 2 years |  |  | 5,760 |  |  |  | 3,879 |  |  |  | 2,371 |
From 2 to 5 years |  |  | 13,925 |  |  |  | 9,844 |  |  |  | 6,713 |
More than 5 years |  |  | 25,020 |  |  |  | 17,820 |  |  |  | 15,320 |
Total |  |  | 51,535 |  |  |  | 35,387 |  |  |  | 26,816 |
Summary of Detailed Information about Components of Lease Amounts Recognized In Profit or Loss | Amounts recognized in profit or loss derived from lease liabilities and expenses on short-term and low value leases (IFRS 16 exemption applied) are as follows:
(In thousand Euros) |  | 2023 |  |  | 2022 |  |  | 2021 |
Interest on lease liabilities (see note 22) |  |  | 1,341 |  |  |  | 1,267 |  |  |  | 631 |
Expenses relating to short-term and low value leases (see note 20) |  |  | 2,314 |  |  |  | 3,454 |  |  |  | 567 |

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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_97&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53&doctype=Standard -URIDate 2023-03-23 + Details
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