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Expenses by nature (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023, 2022 and 2021 as required by IAS 1.104.


		2023				2022				2021
Changes in inventories			8,033				10,091				(16,302	)
Purchases of raw materials			92,457				152,181				161,625
Purchases of finished products			20,459				27,751				23,169
Services costs			75,457				110,773				100,656
Employee benefits expenses			119,249				130,414				121,929
Depreciation and amortisation, net of government grants			20,724				20,177				20,065
Other			8,364				13,165				17,366
Total cost of sales, selling and administrative expenses			344,743				464,552				428,508

Disclosure Of Depreciation And Amortisation Explanatory

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


		2023				2022				2021
Included in cost of sales
Depreciation of property, plant and equipment			6,535				6,234				5,970
Depreciation of right-of-use assets			2,102				2,120				1,923
Amortisation of intangible assets			2				2				2
Government grants			(1,503	)			(1,414	)			(1,252	)
Total (a)			7,136				6,942				6,643
Included in selling expenses
Depreciation of property, plant and equipment			2,450				2,253				2,285
Depreciation of right-of-use assets			9,919				9,579				9,534
Amortisation of intangible assets			—				—				—
Total (b)			12,369				11,832				11,819
Included in administrative expenses
Depreciation of property, plant and equipment			325				298				320
Depreciation of right-of-use assets			—				135				249
Amortisation of intangible assets			1,039				1,029				1,088
Government grants			(145	)			(59	)			(54	)
Total (c)			1,219				1,403				1,603
Total depreciation and amortisation (a+b+c)			20,724				20,177				20,065

Disclosure Of Employee Benefit Expenses Explanatory

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


		2023				2022				2021
Included in cost of sales
Salaries and wages			49,968				58,913				58,552
Social security contributions			14,825				17,788				14,696
Employees’ leaving entitlement			4,611				4,598				3,493
Other costs			3,458				5,053				3,605
Total (a)			72,862				86,352				80,346
Included in selling expenses
Salaries and wages			20,641				19,218				19,359
Social security contributions			3,716				3,507				3,512
Employees’ leaving entitlement			604				513				492
Other costs			1,010				1,377				878
Total (b)			25,971				24,615				24,241
Included in administrative expenses
Salaries and wages			15,376				14,345				12,666
Social security contributions			3,007				3,026				3,012
Employees’ leaving entitlement			643				657				619
Other costs			1,390				1,419				1,045
Total (c)			20,416				19,447				17,342
Total employee benefits expenses (a+b+c)			119,249				130,414				121,929