15. Property, plant and equipment
(thousands of €) |
Land, building and building improvements |
Installation & |
Furniture, fixtures & vehicles |
Other tangible assets |
Total |
|---|---|---|---|---|---|
Acquisition value |
|
|
|
|
|
|
|
|
|
|
|
On 1 January 2022 |
26,131 |
46,270 |
7,829 |
60,324 |
140,555 |
Impact of acquisitions of businesses |
29 |
2,117 |
108 |
|
2,254 |
Additions |
914 |
5,688 |
3,438 |
19,296 |
29,336 |
Sales and disposals |
(2,846) |
(600) |
(1,344) |
|
(4,790) |
Reclassifications |
64,286 |
3,580 |
167 |
(68,033) |
- |
Translation differences |
205 |
(15) |
43 |
|
233 |
On 31 December 2022 |
88,719 |
57,040 |
10,241 |
11,587 |
167,588 |
Additions |
6,754 |
6,472 |
268 |
3,329 |
16,823 |
Sales and disposals |
(4,403) |
(24,057) |
(1,067) |
(7,655) |
(37,182) |
Reclassifications |
95 |
272 |
124 |
(491) |
- |
Reclassifications to assets in disposal group classified as held for sale |
(739) |
|
(249) |
|
(988) |
Translation differences |
279 |
(49) |
36 |
|
266 |
On 31 December 2023 |
90,705 |
39,678 |
9,353 |
6,770 |
146,507 |
|
|
|
|
|
|
Depreciation and impairment |
|
|
|
|
|
|
|
|
|
|
|
On 1 January 2022 |
5,505 |
24,749 |
4,582 |
- |
34,837 |
Depreciations |
4,433 |
4,336 |
1,265 |
|
10,034 |
Sales and disposals |
(2,173) |
(574) |
(1,328) |
|
(4,075) |
Translation differences |
49 |
(1) |
18 |
|
66 |
On 31 December 2022 |
7,814 |
28,510 |
4,537 |
- |
40,862 |
Depreciations |
4,603 |
4,355 |
1,290 |
|
10,248 |
Impairment |
|
|
|
7,645 |
7,645 |
Sales and disposals |
(1,194) |
(13,676) |
(827) |
(7,645) |
(23,342) |
Reclassifications to assets in disposal group classified as held for sale |
(161) |
|
(129) |
|
(290) |
Translation differences |
156 |
(11) |
19 |
|
164 |
On 31 December 2023 |
11,218 |
19,178 |
4,891 |
- |
35,287 |
|
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
|
|
|
On 31 December 2022 |
80,905 |
28,530 |
5,704 |
11,587 |
126,726 |
On 31 December 2023 |
79,487 |
20,500 |
4,463 |
6,770 |
111,220 |
The sales and disposals of 2023 mainly relate to the transaction with NovAlix. We refer to note 28 “Details of the NovAlix transaction” for more information.
The other tangible assets primarily consist of assets under construction, which are not yet available for use and therefore not yet depreciated as per 31 December 2022. In 2023 we recorded an impairment of €7.6 million on the construction project in Mechelen (Belgium), following a re-assessment of the project.
During 2022, the construction of our new building in Oegstgeest (the Netherlands) was completed which explains the reclassification from “other tangible assets” to “land, building and building improvements” for €64.3 million.
(thousands of €) |
Land & building |
Installation & machinery |
Furniture, |
Total |
|---|---|---|---|---|
Acquisition value |
|
|
|
|
|
|
|
|
|
On 1 January 2022 |
37,461 |
593 |
10,184 |
48,239 |
Additions |
703 |
|
3,603 |
4,306 |
Sales and disposals |
(3,554) |
(156) |
(1,274) |
(4,984) |
Translation differences |
224 |
|
(8) |
216 |
On 31 December 2022 |
34,834 |
437 |
12,505 |
47,777 |
Additions |
1,726 |
|
1,724 |
3,450 |
Sales and disposals |
(11,497) |
(186) |
(1,897) |
(13,580) |
Reclassifications to assets in disposal group classified as held for sale |
(2,091) |
|
(4,683) |
(6,774) |
Translation differences |
202 |
|
3 |
205 |
On 31 December 2023 |
23,174 |
251 |
7,652 |
31,078 |
|
|
|
|
|
Depreciation and impairment |
|
|
|
|
|
|
|
|
|
On 1 January 2022 |
12,500 |
374 |
3,569 |
16,444 |
Depreciations |
4,421 |
134 |
3,141 |
7,696 |
Sales and disposals |
(2,602) |
(156) |
(1,235) |
(3,993) |
Translation differences |
105 |
|
(2) |
103 |
On 31 December 2022 |
14,424 |
352 |
5,473 |
20,250 |
Depreciations |
3,342 |
57 |
3,450 |
6,849 |
Sales and disposals |
(5,922) |
(186) |
(1,871) |
(7,979) |
Reclassifications to assets in disposal group classified as held for sale |
(699) |
|
(2,580) |
(3,279) |
Translation differences |
134 |
|
1 |
135 |
On 31 December 2023 |
11,279 |
223 |
4,473 |
15,976 |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
|
On 31 December 2022 |
20,410 |
85 |
7,032 |
27,526 |
On 31 December 2023 |
11,895 |
28 |
3,179 |
15,101 |
|
31 December |
|
|---|---|---|
(thousands of €) |
2023 |
2022 |
Property, plant and equipment fully owned |
111,220 |
126,726 |
Right-of-use |
15,101 |
27,526 |
Total property, plant and equipment |
126,321 |
154,252 |
The sales and disposals of 2023 mainly relate to the transaction with NovAlix. We refer to note 28 “Details of the NovAlix transaction” for more information.
We refer to note 24 “Lease liabilities” for a detail of the lease liabilities related to these right-of-use assets.
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.