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Expenses and net other income | 12 Months Ended
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Dec. 31, 2023
Expenses And Net Other Income [Abstract] |
Expenses and net other income | 20. EXPENSES AND NET OTHER INCOME A. Changes in inventories and raw materials and consumables used Details of changes in inventories and raw materials and consumables used are as follows:
|  | Year ended December 31, |
(In thousand Euros) |  | 2023 |  |  | 2022 |  |  | 2021 |
Consumption of finished goods, raw materials and other consumables |  |  | 87,933 |  |  |  | 81,002 |  |  |  | 42,224 |
Scrap stock, slow moving & obsolete accrual |  |  | 999 |  |  |  | 864 |  |  |  | 311 |
Work carried out by other companies |  |  | 6,571 |  |  |  | 3,739 |  |  |  | 1,718 |
Total |  |  | 95,503 |  |  |  | 85,605 |  |  |  | 44,253 |
Changes to inventories are recorded within the consumption of finished goods, raw materials and other consumables caption. B. Operating expenses Operating expenses are primarily as follows:
|  | Year ended December 31, |
(In thousand Euros) |  | 2023 |  |  | 2022 |  |  | 2021 |
Professional services |  |  | 11,591 |  |  |  | 14,129 |  |  |  | 15,484 |
Marketing expenses |  |  | 10,387 |  |  |  | 23,934 |  |  |  | 7,329 |
Delivery |  |  | 4,580 |  |  |  | 10,291 |  |  |  | 3,650 |
External temporary workers |  |  | 2,599 |  |  |  | 4,994 |  |  |  | 3,582 |
Office expense |  |  | 7,970 |  |  |  | 7,296 |  |  |  | 3,427 |
Insurance premium |  |  | 2,330 |  |  |  | 3,350 |  |  |  | 1,594 |
Utilities and similar expenses |  |  | 3,310 |  |  |  | 4,471 |  |  |  | 1,560 |
Online platforms fees |  |  | 1,212 |  |  |  | 3,381 |  |  |  | 1,410 |
Customs duty tax |  |  | 577 |  |  |  | 887 |  |  |  | 1,134 |
Travel expenses |  |  | 2,581 |  |  |  | 4,139 |  |  |  | 1,000 |
Short-term and low value leases |  |  | 2,314 |  |  |  | 3,454 |  |  |  | 567 |
Bank Services |  |  | 738 |  |  |  | 880 |  |  |  | 509 |
Expected credit loss for trade and other receivables (Note 13) |  |  | (120 | ) |  |  | 1,003 |  |  |  | 478 |
Repairs |  |  | 1,362 |  |  |  | 509 |  |  |  | 232 |
Other impairment and losses (see Note 13) |  |  | 2,013 |  |  |  | 2,870 |  |  |  | — |
Warranty provision (see Note 17) |  |  | 1,299 |  |  |  | 1,738 |  |  |  | 674 |
Other |  |  | 5,045 |  |  |  | 4,229 |  |  |  | 775 |
Total |  |  | 59,788 |  |  |  | 91,555 |  |  |  | 43,405 |
At December 31, 2021, professional services included thousand Euros 8,046 corresponding to costs which were not incremental and directly attributable to the issuance of shares for the Transaction as mentioned in Note 6. C. Net other income Details of Net other income are primarily as follows:
|  | Year ended December 31, |
(In thousand Euros) |  | 2023 |  |  | 2022 |  |  | 2021 |
Negative Goodwill (Note 6) |  |  | 11,166 |  |  |  | — |  |  |  | — |
Subsidies (Note 18) |  |  | 1,706 |  |  |  | 680 |  |  |  | 712 |
Other |  |  | 1,388 |  |  |  | 1,164 |  |  |  | (56 | )
Total |  |  | 14,260 |  |  |  | 1,844 |  |  |  | 656 |

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