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Expenses by nature (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Of Expenses By Nature [Abstract]

Summary of Expenses by Nature

The following tables show the expenses by nature for the years ended December 31, 2022, 2021 and 2020 as required by IAS 1.104.


		2022				2021				2020
Changes in inventories			10,091				(16,302	)			5,776
Purchases of raw materials			152,181				161,625				105,643
Purchases of finished products			27,751				23,169				15,161
Services costs			110,773				100,656				68,613
Employee benefits expenses			130,414				121,929				107,592
Depreciation and amortisation, net of government grants			20,177				20,065				22,924
Other			13,165				17,366				13,404
Total cost of sales, selling and administrative expenses			464,552				428,508				339,113

Disclosure Of Depreciation And Amortisation Explanatory

The following tables show in which caption is included the depreciation and amortisation, net of government grants.


		2022				2021				2020
Included in cost of sales
Depreciation of property, plant and equipment			6,234				5,970				6,846
Depreciation of right-of-use assets			2,120				1,923				3,290
Amortisation of intangible assets			2				2				8
Government grants			(1,414	)			(1,252	)			(1,192	)
Total (a)			6,942				6,643				8,952
Included in selling expenses
Depreciation of property, plant and equipment			2,253				2,285				2,665
Depreciation of right-of-use assets			9,579				9,534				9,776
Amortisation of intangible assets			—				—				—
Total (b)			11,832				11,819				12,441
Included in administrative expenses
Depreciation of property, plant and equipment			298				320				371
Depreciation of right-of-use assets			135				249				310
Amortisation of intangible assets			1,029				1,088				899
Government grants			(59	)			(54	)			(49	)
Total (c)			1,403				1,603				1,531
Total depreciation and amortisation (a+b+c)			20,177				20,065				22,924

Disclosure Of Employee Benefit Expenses Explanatory

The following tables show in which caption is included the employee benefits expenses.


		2022				2021				2020
Included in cost of sales
Salaries and wages			58,913				58,552				48,514
Social security contributions			17,788				14,696				12,138
Employees’ leaving entitlement			4,598				3,493				4,915
Other costs			5,053				3,605				6,370
Total (a)			86,352				80,346				71,937
Included in selling expenses
Salaries and wages			19,218				19,359				15,912
Social security contributions			3,507				3,512				3,059
Employees’ leaving entitlement			513				492				542
Other costs			1,377				878				564
Total (b)			24,615				24,241				20,077
Included in administrative expenses
Salaries and wages			14,345				12,666				11,272
Social security contributions			3,026				3,012				2,717
Employees’ leaving entitlement			657				619				605
Other costs			1,419				1,045				984
Total (c)			19,447				17,342				15,578
Total employee benefits expenses (a+b+c)			130,414				121,929				107,592