The following disclosures contain an overview of the financial instruments held by the Group, detailed information on each type of financial instrument held and information on the accounting policies applied. Trade receivables and other receivables and liabilities classified as held for sale are not included in the following table. Their carrying amount is a reasonable approximation of fair value.
| | | | | | | | |
Financial instruments – classes and categories |
|
|---|
in EUR thousands | Note | Category IFRS 7.8 in accordance with IFRS 9 | | Measurement basis IFRS 9 | Measurement basis IFRS 16 | |
Carrying amount
as of
Dec 31, 2025 | Amortized cost | Fair value through profit or loss | Derivatives used for hedging | Fair value as of
Dec 31, 2025 |
|---|
Financial assets | | | | | | | | |
|---|
Derivative financial instruments – held for trading | 21. (f) | | | | | | | |
|---|
Interest rate swaps | | FVTPL | 1,312 | | 1,312 | | | 1,312 |
Derivative financial instruments – hedge accounting | 21. (f) | |
|
|
|
|
|
|
|---|
| | | | | | | | |
Foreign currency derivatives – cash flow hedges | | n/a | 430 |
|
| 430 |
| 430 |
Foreign currency derivatives – fair value hedges | | n/a | 510 |
|
| 510 |
| 510 |
Trade and other receivables | 21. (a) | Amortized cost | 108,952 | 108,952 |
|
|
| 108,952 |
Trade receivables – ABS/factoring program (mandatorily measured at FVTPL) | 21. (b) | FVTPL | 18,485 |
| 18,485 |
|
| 18,485 |
Other financial assets | 21. (d) | Amortized cost | 2,984 | 2,984 |
|
|
| 2,984 |
Cash and cash equivalents | 21. (c) | Amortized cost | 85,294 | 85,294 |
|
|
| 85,294 |
Financial liabilities | | |
|
|
|
|
|
|
|---|
Loans | 21. (e) | FLAC | 358,799 | 358,799 |
|
|
| 360,937 |
Derivative financial instruments – held for trading | | | | | | | | |
|---|
Foreign currency derivatives | 21. (f) | FVTPL | 1,385 | | 1,385 | | | 1,385 |
Derivative financial instruments – hedge accounting | 21. (f) | |
|
|
|
|
|
|
|---|
Foreign currency derivatives – fair value hedges | | n/a | 763 |
|
| 763 |
| 763 |
Trade and other payables | 21. (e) | FLAC | 105,014 | 105,014 |
|
|
| 105,014 |
Lease liabilities | 20 | n/a | 22,173 |
|
|
| 22,173 | k. A. |
Other financial liabilities | 21. (e) | FLAC | 9,065 | 9,065 |
|
|
| 9,065 |
Total per category | | |
|
|
|
|
|
|
|---|
Financial assets at amortized cost | | | 197,230 | 197,230 |
|
|
| 197,230 |
Financial assets at fair value through profit or loss (FVTPL) | | | 19,797 |
| 19,797 |
|
| 19,797 |
Financial liabilities at amortized cost (FLAC) | | | 472,878 | 472,878 |
|
|
| 475,016 |
Financial liabilities at fair value through profit or loss (FVTPL) | | | 1,385 | | 1,385 | | | 1,385 |
| | | | | | | | |
Financial assets | | | | | | | | |
|---|
Derivative financial instruments – hedge accounting | 21. (f) | |
|
|
|
| |
|
|---|
Interest rate swaps – cash flow hedges | | n/a | 3,571 | | | 3,571 | | 3,571 |
Foreign currency derivatives – fair value hedges | | n/a | 1,415 |
|
| 1,415 | | 1,415 |
Trade and other receivables | 21. (a) | Amortized cost | 141,007 | 141,007 |
|
| | 141,007 |
Trade receivables – ABS/factoring program (mandatorily measured at FVTPL) | 21. (b) | FVTPL | 18,427 |
| 18,427 |
| | 18,427 |
Other financial assets | 21. (d) | Amortized cost | 7,190 | 7,190 |
|
| | 7,190 |
Cash and cash equivalents | 21. (c) | Amortized cost | 127,130 | 127,130 |
|
| | 127,130 |
Financial liabilities | | | | | | | | |
|---|
Loans | 21. (e) | FLAC | 400,526 | 400,526 |
|
|
| 403,673 |
Derivative financial instruments – hedge accounting | 21. (f) | |
|
|
|
|
|
|
|---|
Foreign currency derivatives – cash flow hedges | | n/a | 671 | | | | | 671 |
Foreign currency derivatives – fair value hedges | | n/a | 84 |
|
| 84 |
| 84 |
Trade and other payables | 21. (e) | FLAC | 142,836 | 142,836 |
|
|
| 142,836 |
Lease liabilities | 20 | n/a | 42,431 |
|
|
| 42,431 | k. A. |
Other financial liabilities | 21. (e) | FLAC | 12,572 | 12,572 |
|
|
| 12,572 |
Total per category | | |
|
|
|
|
|
|
|---|
Financial assets at amortized cost | | | 275,327 | 275,327 |
|
|
| 275,327 |
Financial assets at fair value through profit or loss (FVTPL) | | | 18,427 |
| 18,427 |
|
| 18,427 |
Financial liabilities at amortized cost (FLAC) | | | 555,934 | 555,934 |
|
|
| 559,081 |
Legend
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.