| Summary of Property, Plant and Equipment |
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(EUR’000) |
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Plant and
Machinery |
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Other
Equipment |
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Leasehold
Improve-
ments |
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Right-of-Use
Assets |
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Total |
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Cost |
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January 1, 2024 |
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27,436 |
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11,420 |
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19,375 |
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|
123,920 |
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|
|
182,151 |
|
Additions |
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|
299 |
|
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|
951 |
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|
76 |
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|
861 |
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|
2,187 |
|
Disposals |
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|
(5,995 |
) |
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|
(1,635 |
) |
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|
— |
|
|
|
(89 |
) |
|
|
(7,719 |
) |
Transferred |
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|
66 |
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(66 |
) |
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— |
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— |
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|
— |
|
Foreign exchange translation |
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|
127 |
|
|
|
306 |
|
|
|
847 |
|
|
|
5,462 |
|
|
|
6,742 |
|
December 31, 2024 |
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21,933 |
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|
10,976 |
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20,298 |
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130,154 |
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183,361 |
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Additions |
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|
996 |
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|
5,704 |
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|
1,678 |
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|
78,646 |
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|
87,024 |
|
Transferred (1) |
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|
(162 |
) |
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|
(1,311 |
) |
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|
(13,658 |
) |
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|
(21,264 |
) |
|
|
(36,395 |
) |
Foreign exchange translation |
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|
(2 |
) |
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|
(517 |
) |
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(1,271 |
) |
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(9,299 |
) |
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|
(11,089 |
) |
December 31, 2025 |
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|
22,765 |
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|
14,852 |
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|
7,047 |
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|
178,237 |
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222,901 |
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Depreciation and impairment |
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January 1, 2024 |
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(12,784 |
) |
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|
(7,175 |
) |
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(10,946 |
) |
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(40,612 |
) |
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(71,517 |
) |
Depreciation charge |
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(2,330 |
) |
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(1,322 |
) |
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(1,283 |
) |
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(12,312 |
) |
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(17,247 |
) |
Disposals |
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5,296 |
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|
1,501 |
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|
— |
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|
88 |
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|
6,885 |
|
Foreign exchange translation |
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|
(112 |
) |
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(194 |
) |
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(556 |
) |
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(1,906 |
) |
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(2,768 |
) |
December 31, 2024 |
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(9,930 |
) |
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(7,190 |
) |
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(12,785 |
) |
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(54,742 |
) |
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(84,647 |
) |
Depreciation charge |
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(2,325 |
) |
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(1,301 |
) |
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(1,230 |
) |
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(12,350 |
) |
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(17,206 |
) |
Impairment charge |
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|
— |
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|
|
(196 |
) |
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|
(618 |
) |
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(6,694 |
) |
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(7,508 |
) |
Impairment reversal |
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|
16 |
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|
201 |
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|
2,008 |
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— |
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|
2,225 |
|
Transferred (1) |
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|
529 |
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|
731 |
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|
11,667 |
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|
12,797 |
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|
25,724 |
|
Foreign exchange translation |
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|
(18 |
) |
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|
368 |
|
|
|
793 |
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3,847 |
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|
4,990 |
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December 31, 2025 |
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(11,728 |
) |
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(7,387 |
) |
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(165 |
) |
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(57,142 |
) |
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(76,422 |
) |
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Carrying amount |
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December 31, 2024 |
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12,003 |
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3,786 |
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7,513 |
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|
75,412 |
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|
98,714 |
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December 31, 2025 |
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11,037 |
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|
7,465 |
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6,882 |
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|
121,095 |
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|
146,479 |
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(1)Includes transfer from right-of-use assets to finance lease receivables. For further details, refer to Note 17, “Financial Assets and Liabilities.”
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| Summary of Depreciation Charges |
Depreciation charges are specified below:
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(EUR’000) |
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2025 |
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2024 |
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|
2023 |
|
Depreciation charges |
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Cost of sales (1) |
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1,835 |
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3,197 |
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|
2,509 |
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Research and development expenses |
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8,468 |
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7,453 |
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10,296 |
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Selling, general, and administrative expenses |
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6,903 |
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6,597 |
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|
5,623 |
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Total depreciation charges |
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17,206 |
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17,247 |
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|
18,428 |
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(1)Includes depreciation charges capitalized as part of inventories.
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