XML 330 R54.htm IDEA: XBRL DOCUMENT
v3.24.1

Property Plant and Equipment (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Property Plant and Equipment |
Schedule of reconciliation of changes in property, plant and equipment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | Other fixtures | Assets under | ​
EUR’000 | ​ | Vessels | Dry Dock | and fittings | Construction | Total
Cost 2023 | ​ |  |  |  |  |
Beginning of financial year |  | 282,282 | 9,261 | 536 | 356,163 | 648,242
Acquisition of businesses |  | 296,536 | 171 | 599 | 144,219 | 441,525
Additions |  | 227 | — | 3 | 73,169 | 73,399
Disposals |  | (8,002) | (291) | — | — | (8,293)
Exchange differences | ​ | (4,683) | (6) | (159) | (1,806) | (6,654)
31 December 2023 |  | 566,360 | 9,135 | 979 | 571,745 | 1,148,219
Accumulated depreciation and impairment |  |  |  |  |  |
Beginning of financial year |  | 39,570 | 2,023 | 445 | — | 42,038
Depreciation charge |  | 20,847 | 1,637 | 19 | — | 22,503
Disposals |  | (5,722) | (108) | — | — | (5,830)
Impairment on disposal |  | 5,000 | — | — | — | 5,000
Exchange differences | ​ | (968) | (4) | (152) | — | (1,124)
31 December 2023 |  | 58,727 | 3,548 | 312 | — | 62,587
Net book value |  | 507,633 | 5,587 | 667 | 571,745 | 1,085,632
​ Due to business combination with Eneti, the Group’s property, plant, and equipment increased by EUR 441.5 million in 2023. This primarily comprised the Operating Vessels Wind Scylla and Wind Zaratan (EUR 205,879 and EUR 86,927, respectively) and the newbuilds under construction, the M-Class down payments for EUR 144 million. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  |  | Other fixtures | Assets under |
EUR’000 |  | Vessels | Dry Dock | and fittings | Construction | Total
Cost 2022 |  |  |  |  |  |
Beginning of financial year |  | 258,148 | 1,983 | 536 | 158,734 | 419,401
Additions |  | 15,105 | 5,281 | — | 208,455 | 228,841
Transfer from assets under construction |  | 9,029 | 1,997 | — | (11,026) | —
31 December 2022 |  | 282,282 | 9,261 | 536 | 356,163 | 648,242
Accumulated depreciation |  |  |  |  |  |
Beginning of financial year |  | 19,629 | 300 | 386 | — | 20,315
Depreciation charge |  | 19,941 | 1,723 | 59 | — | 21,723
31 December 2022 |  | 39,570 | 2,023 | 445 | — | 42,038
Net book value |  | 242,712 | 7,238 | 91 | 356,163 | 606,204
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | Other fixtures | Assets under |
EUR’000 | ​ | Vessels | Dry Dock | and fittings | Construction | Total
Cost 2021 | ​ | ​ | ​ | ​ | ​ | ​
Beginning of financial year |  | 255,030 | 1,050 | 379 | — | 256,459
Additions |  | 3,118 | 933 | 157 | 158,734 | 162,942
31 December 2021 |  | 258,148 | 1,983 | 536 | 158,734 | 419,401
Accumulated depreciation |  |  |  |  |  |
Beginning of financial year |  | 3,853 | — | 280 | — | 4,133
Depreciation charge |  | 15,776 | 300 | 106 | — | 16,182
31 December 2021 |  | 19,629 | 300 | 386 | — | 20,315
Net book value |  | 238,520 | 1,683 | 150 | 158,734 | 399,087

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration