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Expenses by nature (Tables)

12 Months Ended

Dec. 31, 2024

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, 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

Disclosure Of Depreciation And Amortisation Explanatory

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

Disclosure Of Employee Benefit Expenses Explanatory

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