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Expenses by nature | 12 Months Ended
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Dec. 31, 2024
Disclosure Of Expenses By Nature [Abstract] |
Expenses by nature | 43. Expenses by nature The following tables show the expenses by nature for the years ended December 31, 2024, 2023 and 2022 as required by IAS 1.104.
|  | 2024 |  |  | 2023 |  |  | 2022 |
Changes in inventories |  |  | (728 | ) |  |  | 8,033 |  |  |  | 10,091 |
Purchases of raw materials |  |  | 92,851 |  |  |  | 92,457 |  |  |  | 152,181 |
Purchases of finished products |  |  | 21,393 |  |  |  | 20,459 |  |  |  | 27,751 |
Services costs |  |  | 69,296 |  |  |  | 75,457 |  |  |  | 110,773 |
Employee benefits expenses |  |  | 116,517 |  |  |  | 119,249 |  |  |  | 130,414 |
Depreciation and amortisation, net of government grants |  |  | 19,733 |  |  |  | 20,724 |  |  |  | 20,177 |
Other |  |  | 10,256 |  |  |  | 8,364 |  |  |  | 13,165 |
Total cost of sales, selling and administrative expenses |  |  | 329,318 |  |  |  | 344,743 |  |  |  | 464,552 |
The following tables show in which caption is included the depreciation and amortisation, net of government grants.
|  | 2024 |  |  | 2023 |  |  | 2022 |
Included in cost of sales |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 6,272 |  |  |  | 6,535 |  |  |  | 6,234 |
Depreciation of right-of-use assets |  |  | 253 |  |  |  | 2,102 |  |  |  | 2,120 |
Amortisation of intangible assets |  |  | 1 |  |  |  | 2 |  |  |  | 2 |
Government grants |  |  | (1,388 | ) |  |  | (1,503 | ) |  |  | (1,414 | )
Total (a) |  |  | 5,138 |  |  |  | 7,136 |  |  |  | 6,942 |
Included in selling expenses |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 2,329 |  |  |  | 2,450 |  |  |  | 2,253 |
Depreciation of right-of-use assets |  |  | 10,121 |  |  |  | 9,919 |  |  |  | 9,579 |
Amortisation of intangible assets |  |  | — |  |  |  | — |  |  |  | — |
Total (b) |  |  | 12,450 |  |  |  | 12,369 |  |  |  | 11,832 |
Included in administrative expenses |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 373 |  |  |  | 325 |  |  |  | 298 |
Depreciation of right-of-use assets |  |  | 271 |  |  |  | — |  |  |  | 135 |
Amortisation of intangible assets |  |  | 1,568 |  |  |  | 1,039 |  |  |  | 1,029 |
Government grants |  |  | (67 | ) |  |  | (145 | ) |  |  | (59 | )
Total (c) |  |  | 2,145 |  |  |  | 1,219 |  |  |  | 1,403 |
Total depreciation and amortisation (a+b+c) |  |  | 19,733 |  |  |  | 20,724 |  |  |  | 20,177 |
The following tables show in which caption is included the employee benefits expenses.
|  | 2024 |  |  | 2023 |  |  | 2022 |
Included in cost of sales |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 47,739 |  |  |  | 49,968 |  |  |  | 58,913 |
Social security contributions |  |  | 16,113 |  |  |  | 14,825 |  |  |  | 17,788 |
Employees’ leaving entitlement |  |  | 3,353 |  |  |  | 4,611 |  |  |  | 4,598 |
Other costs |  |  | 2,622 |  |  |  | 3,458 |  |  |  | 5,053 |
Total (a) |  |  | 69,827 |  |  |  | 72,862 |  |  |  | 86,352 |
Included in selling expenses |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 20,558 |  |  |  | 20,641 |  |  |  | 19,218 |
Social security contributions |  |  | 3,756 |  |  |  | 3,716 |  |  |  | 3,507 |
Employees’ leaving entitlement |  |  | 494 |  |  |  | 604 |  |  |  | 513 |
Other costs |  |  | 1,219 |  |  |  | 1,010 |  |  |  | 1,377 |
Total (b) |  |  | 26,027 |  |  |  | 25,971 |  |  |  | 24,615 |
Included in administrative expenses |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 14,871 |  |  |  | 15,376 |  |  |  | 14,345 |
Social security contributions |  |  | 3,404 |  |  |  | 3,007 |  |  |  | 3,026 |
Employees’ leaving entitlement |  |  | 637 |  |  |  | 643 |  |  |  | 657 |
Other costs |  |  | 1,751 |  |  |  | 1,390 |  |  |  | 1,419 |
Total (c) |  |  | 20,663 |  |  |  | 20,416 |  |  |  | 19,447 |
Total employee benefits expenses (a+b+c) |  |  | 116,517 |  |  |  | 119,249 |  |  |  | 130,414 |

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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