14. Property, plant and equipment
(thousands of €) |
Land & |
Installation & |
Furniture, |
Other tangible assets |
Total |
Acquisition value |
|
|
|
|
|
|
|
|
|
|
|
On 1 January 2019 |
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 |
Additions |
885 |
3,737 |
1,824 |
32,218 |
38,664 |
Sales and disposals |
(51) |
(1,096) |
(81) |
|
(1,228) |
Reclassifications |
10,625 |
(623) |
2,084 |
(12,086) |
- |
Reclassifications to assets held for sale |
(2) |
(8,938) |
(484) |
(686) |
(10,110) |
Translation differences |
(2) |
(127) |
(19) |
(30) |
(178) |
On 31 December 2020 |
16,739 |
37,607 |
7,352 |
37,273 |
98,972 |
|
|
|
|
|
|
Depreciations and impairment |
|
|
|
|
|
|
|
|
|
|
|
On 1 January 2019 |
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 |
Depreciations |
654 |
3,587 |
1,418 |
7 |
5,666 |
Sales and disposals |
(51) |
(1,058) |
(77) |
|
(1,186) |
Reclassifications |
46 |
(1,675) |
1,629 |
|
- |
Reclassifications to assets held for sale |
|
(4,327) |
(448) |
(39) |
(4,814) |
Translation differences |
(1) |
(61) |
(13) |
|
(75) |
On 31 December 2020 |
3,728 |
22,350 |
4,628 |
- |
30,708 |
|
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
|
|
|
On 31 December 2019 |
2,204 |
18,770 |
1,909 |
17,825 |
40,707 |
On 31 December 2020 |
13,011 |
15,257 |
2,724 |
37,273 |
68,264 |
The other tangible assets mainly consist of assets under construction, which are not yet available for use and therefore not yet depreciated as per 31 December 2020.
(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 |
Additions |
18,341 |
186 |
2,932 |
21,459 |
Sales and disposals |
|
(6) |
(161) |
(167) |
Reclassifications to assets held for sale |
(5,940) |
|
(263) |
(6,202) |
Translation differences |
(88) |
- |
(3) |
(90) |
On 31 December 2020 |
39,678 |
734 |
5,812 |
46,225 |
|
|
|
|
|
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 |
Depreciations |
5,350 |
128 |
1,405 |
6,883 |
Sales and disposals |
|
(6) |
(161) |
(167) |
Reclassifications to assets held for sale |
(1,334) |
|
(115) |
(1,448) |
Translation differences |
(36) |
|
(1) |
(36) |
On 31 December 2020 |
8,651 |
464 |
1,995 |
11,111 |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
|
On 31 December 2019 |
22,694 |
212 |
2,440 |
25,345 |
On 31 December 2020 |
31,027 |
270 |
3,817 |
35,113 |
|
31 December |
|
(thousands of €) |
2020 |
2019 |
Property, plant and equipment fully owned |
68,264 |
40,707 |
Right-of-use |
35,113 |
25,345 |
Total property, plant and equipment |
103,378 |
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.