XML 61 R38.htm IDEA: XBRL DOCUMENT
v3.24.1

Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract] |
Summary of 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 | )

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