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 |
|
|---|
in EUR thousands | As of Jan 1, 2025 | Additions1 | Disposals | Transfers | Reclassifications to assets held for sale | Changes in scope of consolidation | Currency effects | As of Dec 31, 2025 |
|---|
Acquisition costs | | | | | | | | |
|---|
Land and buildings | 135,615 | 224 | -273 | 1,319 | -12,515 |
| -3,352 | 121,466 |
Machinery and technical equipment | 532,714 | 2,357 | -8,421 | 23,962 | -85,798 |
| -25,011 | 441,664 |
Other equipment | 81,764 | 1,506 | -3,010 | 4,437 | -9,320 |
| -2,535 | 73,012 |
Assets under construction | 32,182 | 27,812 | -1,026 | -29,415 | -4,039 |
| -2,084 | 19,052 |
Right of use assets | | | | | |
| | |
|---|
Land and buildings | 97,120 | 3,967 | -3,628 | -303 | -40,559 |
| -7,971 | 51,882 |
Machinery and technical equipment | 103 |
|
|
| |
|
| 103 |
Forklifts and warehouse equipment | 6,991 | 2,601 | -870 |
| -2,949 |
| -186 | 6,278 |
Office and IT equipment | 1,231 | 736 | -68 |
| -36 |
| -22 | 1,841 |
Company cars | 5,217 | 1,880 | -1,254 |
| -17 |
| -12 | 5,814 |
Total | 892,937 | 41,083 | -18,550 | 0 | -153,185 | 0 | -41,173 | 721,112 |
|---|
Accumulated depreciation and impairment | | | | | |
| | |
|---|
Land and buildings | 69,832 | 3,920 | -328 | -265 | -4,704 |
| -1,083 | 67,372 |
Machinery and technical equipment | 373,372 | 30,234 | -7,244 | 568 | -51,666 |
| -15,256 | 330,008 |
Other equipment | 64,091 | 5,700 | -3,120 | -213 | -5,131 |
| -2,008 | 59,319 |
Assets under construction | 377 | 700 | -14 |
| |
| -42 | 1,021 |
Right of use assets | | | | | |
| | |
|---|
Land and buildings | 60,140 | 8,160 | -3,417 | -90 | -23,007 |
| -4,882 | 36,904 |
Machinery and technical equipment | 20 | 23 |
|
| |
|
| 43 |
Forklifts and warehouse equipment | 3,235 | 1,542 | -720 |
| -793 |
| -110 | 3,154 |
Office and IT equipment | 370 | 326 | -41 |
| -13 |
| -6 | 636 |
Company cars | 2,487 | 1,500 | -1,212 |
| -2 |
| -2 | 2,771 |
Total | 573,924 | 52,105 | -16,096 | 0 | -85,316 | 0 | -23,389 | 501,228 |
|---|
1_The amounts reported in the development of depreciation of property, plant and equipment include the depreciation incurred by the discontinued operation until July 31, 2025 and can therefore not be reconciled to the depreciation reported in the Statement of Comprehensive Income. |
| | | | | | | |
(Continued) Development of property, plant and equipment |
|---|
in EUR thousands | As of Jan 1, 2024 | Additions | Disposals | Transfers | Changes in scope of 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 technical equipment | 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 technical equipment | 327 | 44 | -268 |
|
|
| 103 |
Forklifts and warehouse equipment | 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 technical equipment | 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 technical equipment | 260 | 26 | -266 |
|
|
| 20 |
Forklifts and warehouse equipment | 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 |
|---|
The carrying amounts of property, plant and equipment excluding rights of use are as follows:
| | |
Property, plant and equipment without right-of-use assets - carrying amounts |
|
|---|
in EUR thousands | Carrying amounts |
Dec 31, 2025 | Dec 31, 2024 |
|---|
Land and buildings | 54,094 | 65,783 |
Machinery and technical equipment | 111,656 | 159,342 |
Other equipment | 13,693 | 17,673 |
Assets under construction | 18,031 | 31,805 |
Total | 197,474 | 274,603 |
|---|
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 and technical equipment” as of December 31, 2025 included EUR 11,255 thousand for tools (Dec. 31, 2025: EUR 21,391 thousand).
Property, plant and equipment were unsecured on December 31, 2025 and 2024.
The difference between the depreciation of property, plant and equipment reported in the Statement of Comprehensive Income and the total amount reported in this table for depreciation in the current year relates to the property, plant and equipment of the discontinued operation that will be depreciated by July 31, 2025.
Legend
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.