| Income tax recognized in profit or loss |
| | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | (Euro, in thousands) | Current tax | | € | (1,301) | | € | (5,928) | | € | (1,738) | Deferred tax | | | 3,104 | | | (3,685) | | | 1,166 | Income taxes | | € | 1,803 | | € | (9,613) | | € | (572) |
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| Tax reconciled to the accounting result |
| | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | (Euro, in thousands) | Profit/loss (-) before tax | | € | (3,085) | | € | 5,625 | | € | (70,849) | Income tax debit/credit (-), calculated using the Belgian statutory tax rate on the accounting income/loss (-) before tax (theoretical) | | | (771) | | | 1,406 | | | (17,712) | Tax income (-)/expenses in income statement (effective) | | | (1,803) | | | 9,613 | | | 572 | Difference in tax expense/income to explain | | € | (1,032) | | € | 8,207 | | € | 18,284 | | | | | | | | | | | Effect of tax rates in other jurisdictions | | € | (132) | | € | (94) | | € | (337) | Effect of non-taxable income | | | (5,247) | | | (6,752) | | | (5,828) | Effect of share based payment expenses without tax impact | | | 4,399 | | | 9,157 | | | 15,501 | Effect of expenses/income (-) not subject to tax | | | 52 | | | (5) | | | (146) | Effect of non tax-deductible expenses | | | 1,117 | | | 1,549 | | | 2,975 | Effect of recognition of previously non-recognized deferred tax assets | | | 15 | | | (81) | | | (1,677) | Effect of tax losses (utilized) reversed | | | — | | | (267) | | | — | Effect of under or over provision in prior periods | | | 13 | | | (722) | | | 1,101 | Effect of non-recognition of deferred tax assets | | | (1,338) | | | 34,339 | | | 4,819 | Effect of derecognition of previously recognized deferred tax assets | | | 89 | | | 1,062 | | | 1,877 | Effect of use of innovation income deduction | | | — | | | (29,979) | | | — | Total explanations | | € | (1,032) | | € | 8,207 | | € | 18,284 |
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