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Intangible Assets and Goodwill (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of detailed information about intangible assets [abstract]

Summary of Detailed Information About Intangible Assets

Details of and movement in items comprising intangible assets are as follows:

(In thousand Euros)		Software				Trademarks, industrial property and customer relationships				Development costs				Other				Total
Balance at January 1, 2022			4,843				831				31,514				122				37,310
Additions			2,409				4				26,807				845				30,065
Disposals			—				—				—				—				—
Business Combination (Note 6)			350				3,613				—				—				3,963
Transfers			—				—				123				(123	)			—
Amortization for the year			(1,223	)			(363	)			(8,908	)			—				(10,494	)
Translation differences			(2	)			(43	)			1				—				(44	)
Balance at December 31, 2022			6,377				4,042				49,537				844				60,800
Additions			3,413				68				28,478				1,327				33,285
Disposals			—				—				—				—				—
Business Combination (Note 6)			—				16,144				100				—				16,244
Transfers			—				—				2,171				(2,171	)			—
Amortization for the year			(1,538	)			(807	)			(13,848	)			—				(16,194	)
Translation differences			(1	)			(57	)			(29	)			—				(87	)
Balance at December 31, 2023			8,251				19,390				66,408				—				94,049
Cost
At December 31, 2021			6,020				1,004				37,646				122				44,792
At December 31, 2022			8,777				4,578				64,577				844				78,776
At December 31, 2023			12,189				20,733				95,297				—				128,218
Accumulated amortization
At December 31, 2021			(1,177	)			(173	)			(6,132	)			—				(7,482	)
At December 31, 2022			(2,400	)			(536	)			(15,040	)			—				(17,976	)
At December 31, 2023			(3,938	)			(1,343	)			(28,888	)			—				(34,170	)

Summary of the Goodwill Breakdown by CGU

The Goodwill breakdown by CGU as of December 31, 2023 and December 31, 2022 is as follows:

(In thousand Euros)		ARES				Coil				Nordics				Electromaps/ Software				Total
2023			4,424				3,101				2,403				3,457				13,385
2022			5,571				3,503				2,570				3,457				15,101

X

- Definition

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

+ References

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- Definition

The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Number 36
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