14. Property, plant and equipment

Notes to the consolidated financial statements
CSR report
Fully owned

(thousands of €)

Land &
leasehold
improvements

Installation &
machinery

Furniture,
fixtures &
vehicles

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.

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

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

Carrying amount

 

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.