14. Property, plant and equipment
(thousands of €) |
Land & |
Installation & |
Furniture, |
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 |
(thousands of €) |
Land & |
Installation & |
Furniture, |
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 |
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.