19. Property, plant and equipment
The acquisition and manufacturing costs as well as accumulated depreciation of property, plant and equipment consist of the following:
Development of property, plant and equipment | T115 | ||||||
---|---|---|---|---|---|---|---|
in EUR thousands | As of Jan 1, 2024 | Additions | Deductions | Transfers | Change in Consolidation | Currency effects | As of Dec 31, 2024 |
Acquisition costs | |||||||
Land and buildings | 130,560 | 736 | -181 | 2,753 | 32 | 1,715 | 135,615 |
Machinery and tools | 483,652 | 5,345 | -8,127 | 36,286 | 2,635 | 12,923 | 532,714 |
Other equipment | 78,747 | 1,884 | -4,927 | 5,035 | 39 | 986 | 81,764 |
Assets under construction | 35,470 | 39,934 | -108 | -44,074 | 960 | 32,182 | |
Right-of-use assets | |||||||
Land and buildings | 88,237 | 6,133 | -1,757 | 343 | 4,164 | 97,120 | |
Machinery and tools | 327 | 44 | -268 | 103 | |||
Forklifts and warehouse | 4,902 | 2,357 | -387 | 119 | 6,991 | ||
Office and IT equipment | 1,130 | 431 | -336 | 6 | 1,231 | ||
Company cars | 5,066 | 2,163 | -1,989 | -23 | 5,217 | ||
Total | 828,091 | 59,027 | -18,080 | 0 | 3,049 | 20,850 | 892,937 |
Accumulated depreciation and impairment | |||||||
Land and buildings | 65,251 | 4,291 | -172 | 10 | 452 | 69,832 | |
Machinery and tools | 337,098 | 34,488 | -7,416 | 29 | 1,424 | 7,749 | 373,372 |
Other equipment | 62,374 | 5,795 | -4,782 | 48 | 40 | 616 | 64,091 |
Assets under construction | 168 | 381 | -55 | -77 | -40 | 377 | |
Right-of-use assets | |||||||
Land and buildings | 48,839 | 10,022 | -1,557 | 247 | 2,589 | 60,140 | |
Machinery and tools | 260 | 26 | -266 | 20 | |||
Forklifts and warehouse | 2,277 | 1,265 | -359 | 52 | 3,235 | ||
Office and IT equipment | 459 | 242 | -333 | 2 | 370 | ||
Company cars | 3,011 | 1,445 | -1,955 | -14 | 2,487 | ||
Total | 519,737 | 57,955 | -16,895 | 0 | 1,721 | 11,406 | 573,924 |
(Continued) Development of property, plant and equipment | ||||||
---|---|---|---|---|---|---|
in EUR thousands | As of Jan 1, 2023 | Additions | Deductions | Transfers | Currency effects | As of Dec 31, 2023 |
Acquisition costs | ||||||
Land and buildings | 119,634 | 518 | -438 | 12,004 | -1,158 | 130,560 |
Machinery and tools | 456,866 | 6,960 | -4,545 | 30,525 | -6,154 | 483,652 |
Other equipment | 73,898 | 2,104 | -1,686 | 4,602 | -171 | 78,747 |
Assets under construction | 35,154 | 48,146 | -22 | -47,131 | -677 | 35,470 |
Right-of-use assets | ||||||
Land and buildings | 85,859 | 12,146 | -7,612 | -2,156 | 88,237 | |
Machinery and tools | 337 | 80 | -89 | -1 | 327 | |
Forklifts and warehouse | 4,012 | 1,698 | -808 | 4,902 | ||
Office and IT equipment | 543 | 681 | -91 | -3 | 1,130 | |
Company cars | 4,923 | 1,371 | -1,208 | -20 | 5,066 | |
Total | 781,226 | 73,704 | -16,499 | 0 | -10,340 | 828,091 |
Accumulated depreciation and impairment | ||||||
Land and buildings | 62,019 | 4,103 | -443 | 4 | -432 | 65,251 |
Machinery and tools | 312,482 | 30,900 | -3,242 | -16 | -3,026 | 337,098 |
Other equipment | 58,419 | 5,750 | -1,626 | 12 | -181 | 62,374 |
Assets under construction | 175 | -7 | 168 | |||
Right-of-use assets | ||||||
Land and buildings | 46,983 | 9,872 | -7,049 | -967 | 48,839 | |
Machinery and tools | 306 | 43 | -89 | 260 | ||
Forklifts and warehouse | 2,048 | 1,015 | -771 | -15 | 2,277 | |
Office and IT equipment | 300 | 243 | -82 | -2 | 459 | |
Company cars | 2,653 | 1,408 | -1,042 | -8 | 3,011 | |
Total | 485,385 | 53,334 | -14,344 | 0 | -4,638 | 519,737 |
The carrying amounts of property, plant and equipment excluding rights of use are as follows:
Property, plant and equipment – carrying amounts | T116 | |
---|---|---|
in EUR thousands | Carrying amounts | |
Dec 31, 2024 | Dec 31, 2023 | |
Land and buildings | 65,783 | 65,309 |
Machinery and tools | 159,342 | 146,554 |
Other equipment | 17,673 | 16,373 |
Assets under construction | 31,805 | 35,302 |
Total | 274,603 | 263,538 |
The estimated useful lives for property, plant and equipment (excluding rights of use under IFRS 16) are as follows:
•Buildings: 8 to 40 years
•Machinery and technical equipment: 3 to 18 years
•Tools: 3 to 10 years
•Other equipment: 2 to 20 years
The item “Machinery” included tools in the amount of EUR 21,391 thousand as at December 31, 2024 (Dec 31, 2023: EUR 20,847 thousand).
As of December 31, 2024, and 2023, property, plant and equipment were unsecured.
Legend
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.