| Schedule of fair value of identifiable assets and liabilities acquired |
| | | | | | | | | | | | | | | | | | | | | | | | June 21, 2022 | | | | | | | (Euro, in thousands) | | | CellPoint | | AboundBio | | Total | | | Book value | | Adjustment | | Fair value | | Book value | | Adjustment | | Fair value | | | | Intangible assets other than goodwill | | | | | € | 120,517 | | € | 120,517 | | | | | € | 4,053 | | € | 4,053 | | | | Property, plant and equipment | | € | 1,289 | | | | | | 1,289 | | € | 965 | | | | | | 965 | | | | Other non-current assets | | | 81 | | | | | | 81 | | | 4 | | | | | | 4 | | | | Trade and other receivables | | | 162 | | | | | | 162 | | | — | | | | | | — | | | | Cash and cash equivalents | | | 3,179 | | | | | | 3,179 | | | 4,279 | | | | | | 4,279 | | | | Other current assets | | | 1,254 | | | | | | 1,254 | | | 536 | | | | | | 536 | | | | Deferred tax liabilities | | | — | | | (22,368) | | | (22,368) | | | — | | | (907) | | | (907) | | | | Trade and other liabilities | | | (32,789) | | | | | | (32,789) | | | (587) | | | | | | (587) | | | | Current deferred income | | | — | | | | | | — | | | (474) | | | | | | (474) | | | | Net assets acquired | | | (26,824) | | | 98,149 | | | 71,325 | | | 4,723 | | | 3,146 | | | 7,869 | | | | | | | | | | | | | | | | | | | | | | | | | | Consideration paid in cash | | | | | | | | | 107,750 | | | | | | | | | 14,976 | | | | Fair value re-measurement of previously held equity investment | | | | | | | | | — | | | | | | | | | 342 | | | | Deferred consideration | | | | | | | | | 5,808 | | | | | | | | | — | | | | Fair value of contingent consideration | | | | | | | | | 20,211 | | | | | | | | | — | | | | Fair value of total consideration | | | | | | | | | 133,769 | | | | | | | | | 15,318 | | | | | | | | | | | | | | | | | | | | | | | | | | Goodwill | | | | | | | | | 62,444 | | | | | | | | | 7,449 | | | | Exchange differences on goodwill | | | | | | | | | — | | | | | | | | | (80) | | | | Goodwill in the balance sheet at December 31, 2022 | | | | | | | | € | 62,444 | | | | | | | | € | 7,369 | | € | 69,813 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net cash outflow arising on acquisition (2022) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Consideration paid in cash | | | | | | | | | 107,750 | | | | | | | | | 14,976 | | | | Less: cash and cash equivalents balances acquired | | | | | | | | | (3,179) | | | | | | | | | (4,279) | | | | Cash out from acquisition of subsidiaries, net of cash acquired (paid in 2022) | | | | | | | | € | 104,571 | | | | | | | | | 10,698 | | € | 115,270 | | | | | | | | | | | | | | | | | | | | | | | Cash used in operating activities for other liabilities related to the acquisition of subsidiaries (2022) | | | | | | | | € | 28,164 | | | | | | | | | | | € | 28,164 | | | | | | | | | | | | | | | | | | | | | | | Cash out from acquisition of subsidiaries (payment of deferred consideration in 2023) | | | | | | | | € | 7,000 | | | | | | | | | | | € | 7,000 |
|