(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

)