POST-EMPLOYMENT BENEFITS (Tables)

12 Months Ended

Dec. 31, 2025

POST-EMPLOYMENT BENEFITS

Schedule of reconciliation of the net defined benefit liability



In € thousand		2025		2024
Net defined liability at January 1		978		894
Defined benefit income recognized in consolidated statement of profit or loss		33		36
Defined benefit cost recognized in other comprehensive income		(42)		44
Reclassification of other liabilities		—		4
Net defined liability at December 31		969		978

Schedule of reconciliation of the amount recognized in the combined statement of financial position



In € thousand		2025		2024
Employee benefit obligations recognized as of January 1		978		894
Actuarial adjustments		(43)		44
Interest expense		34		36
Reclassification of other liabilities		—		4
Employee benefit obligations recognized as of December 31		969		978

Schedule of expense recognized in the consolidated statements of profit and loss and other comprehensive income



In € thousand		2025		2024		2023
Actuarial (gains) / losses deriving from changes in financial assumptions		43		46		(24)
Actuarial (gains) / losses deriving from experience adjustments		(1)		(2)		(2)
Included in other comprehensive income		42		44		(26)
Interest income		34		36		33
Included in the consolidated statements of profit or loss		34		36		33
Total included in the consolidated statements of profit or loss and other comprehensive income (loss)		76		80		7

Schedule of principal actuarial assumptions



		12/31/2025		12/31/2024
Discount rate		4.0	%	3.5	%