14. Property, plant and equipment

Notes to the consolidated financial statements
Fully owned

(thousands of €)

Land &
building
improvements

Installation &
machinery

Furniture,
fixtures &
vehicles

Other tangible assets

Total

Acquisition value

 

 

 

 

 

 

 

 

 

 

 

On 1 January 2018

4,736

33,060

3,209

1,189

42,195

Additions

275

4,674

1,039

4,404

10,392

Sales and disposals

 

(486)

(826)

 

(1,311)

Reclassifications

 

753

13

(766)

Translation differences

 

29

16

 

46

On 31 December 2018

5,011

38,031

3,452

4,827

51,321

Additions

273

6,382

649

15,076

22,380

Sales and disposals

 

(1,521)

(97)

 

(1,618)

Reclassifications

 

1,792

3

(1,795)

Reclassifications to right-of-use

 

 

 

(251)

(251)

Translation differences

 

(30)

22

 

(8)

On 31 December 2019

5,284

44,655

4,028

17,856

71,823

 

 

 

 

 

 

Depreciations and impairment

 

 

 

 

 

 

 

 

 

 

 

On 1 January 2018

2,342

20,495

2,407

258

25,502

Depreciations

344

3,377

236

17

3,974

Sales and disposals

 

(485)

(826)

 

(1,310)

Translation differences

 

16

2

 

18

On 31 December 2018

2,686

23,403

1,819

275

28,184

Depreciations

394

4,018

399

7

4,818

Sales and disposals

 

(1,521)

(99)

 

(1,620)

Reclassifications to right-of-use

 

 

 

(251)

(251)

Translation differences

 

(15)

 

 

(15)

On 31 December 2019

3,080

25,885

2,119

31

31,117

 

 

 

 

 

 

Carrying amount

 

 

 

 

 

 

 

 

 

 

 

On 31 December 2018

2,325

14,628

1,632

4,552

23,137

On 31 December 2019

2,204

18,770

1,909

17,825

40,707

Right-of-use

(thousands of €)

Land &
building

Installation &
machinery

Furniture,
fixtures &
vehicles

Total

Acquisition value

 

 

 

 

 

 

 

 

 

On 1 January 2019

Change in accounting policy (modified retrospective application IFRS 16)

24,056

219

2,130

26,406

Restated balance on 1 January 2019

24,056

219

2,130

26,406

Additions

3,270

84

1,176

4,530

Reclassifications

 

251

 

251

Translation differences

38

 

 

38

On 31 December 2019

27,364

554

3,307

31,225

 

 

 

 

 

Depreciations and impairment

 

 

 

 

 

 

 

 

 

On 1 January 2019

Depreciations

4,666

91

867

5,624

Reclassifications

 

251

 

251

Translation differences

4

 

 

4

On 31 December 2019

4,670

342

867

5,879

 

 

 

 

 

Carrying amount

 

 

 

 

 

 

 

 

 

On 31 December 2019

22,694

212

2,440

25,345

Carrying amount on 31 December 2019

Property, plant and equipment fully owned

40,707

Right-of-use

25,345

Total property, plant and equipment

66,052

Due to adoption of IFRS 16 on 1 January 2019 we recognized an opening balance of right-of-use assets of €26.4 million on the balance sheet.

There are no pledged items of property, plant and equipment. There are also no restrictions in use on any items of property, plant and equipment.