19. Property, plant and equipment

The acquisition and manufacturing costs as well as accumulated depreciation of property, plant and equipment consist of the following:

Total	828,091	59,027	-18,080	0	3,049	20,850	892,937

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
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:

Total	274,603	263,538

Property, plant and equipment – carrying amounts		T116
in EUR thousands	Carrying amounts
in EUR thousands	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

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.

These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.

2021