XML 71 R48.htm IDEA: XBRL DOCUMENT

Expenses and net other income (Tables)

12 Months Ended

Dec. 31, 2023

Expenses And Net Other Income [Abstract]

Disclosure of 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

Disclosure of 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

Disclosure Of 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