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"unit": "iso4217:EUR" } }, "f-273": { "value": "800000", "decimals": -3, "dimensions": { "concept": "solutions30:InteretsDecaissesSurLaDetteLocative", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-274": { "value": "2000000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-275": { "value": "-39300000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-276": { "value": "-800000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-277": { "value": "900000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-278": { "value": "-6200000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-279": { "value": "-5500000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-280": { "value": "124400000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-281": { "value": "129800000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-282": { "value": "118200000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-283": { "value": "124400000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-284": { "value": "
1.1 Information
The consolidated financial statements of Solutions30 SE
and its subsidiaries (collectively, the \u201cgroup\u201d) for the year
ended December 31, 2023, were closed by the
Management Board and approved by the Supervisory
Board on April 3, 2024. Solutions30 (the \u201ccompany\u201d or the
\u201cparent company\u201d) is a European company incorporated
and domiciled in the Grand-Duchy of Luxembourg with
shares listed in Compartment A on the Euronext Paris
market. Its registered office is located at:
21 rue du Puits Romain
L-8070 Bertrange, Grand Duchy of Luxembourg
The group mainly provides support services for new digital
technologies and helps its customers implement these
new technologies throughout Europe: telecom service
providers, energy suppliers, manufacturers and
distributors of IT hardware and digital devices, IT
management companies, and digital equipment
integrators. Solutions30 currently covers the whole of
France, Italy, Germany, the Netherlands, Belgium,
Luxembourg, the Iberian Peninsula, Poland, and the
United Kingdom.
Information on the group\u2019s structure is provided in Note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-285": { "value": "Solutions30 SE", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-286": { "value": "Solutions30 SE", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-287": { "value": "Solutions30 SE", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-288": { "value": "European company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-289": { "value": "Grand-Duchy of Luxembourg", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-290": { "value": "Grand-Duchy of Luxembourg", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-291": { "value": "21 rue du Puits RomainL-8070 Bertrange, Grand Duchy of Luxembourg", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-292": { "value": "The group mainly provides support services for new digital technologies and helps its customers implement these new technologies throughout Europe: telecom service providers, energy suppliers, manufacturers and distributors of IT hardware and digital devices, IT management companies, and digital equipment integrators.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-293": { "value": "of France, Italy, Germany, the Netherlands, Belgium, Luxembourg, the Iberian Peninsula, Poland, and the United Kingdom.", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-294": { "value": "
2.1.1 Compliance statement
Pursuant to EU regulation No. 1606/2002, the
consolidated financial statements for the Solutions30
group were prepared in accordance with International
Financial Reporting Standards (IFRS) as adopted by the
European Union1 and applicable at the end of the
reporting period, i.e. December 31, 2023.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-295": { "value": "
2.2 New IFRS, amendments, and interpretations
The accounting principles used to prepare the financial
statements at December 31, 2023 are the same as those
used to prepare the financial statements at December 31,
2022, except for changes to standards applicable in 2023,
summarized below.
Several standards, amendments, and interpretations apply
for the first time as of January 1, 2023, but have no
material impact on the group\u2019s consolidated financial
statements at December 31, 2023:
\u25a0 Amendments to IAS 8 \u201cDefinition of Accounting
Estimates.\u201d This standard does not have a material
impact on the group\u2019s accounts.
\u25a0 Amendments to IAS 1 \u201cDisclosure of Accounting
Policies.\u201d This standard does not have a material
impact on the group\u2019s accounts.
\u25a0 Amendments to IAS 12 \u201cDeferred tax related to
assets and liabilities arising from a single transaction.\u201d
This standard only impacts note 17.2 on the
presentation of deferred taxes. The group presents a
separate deferred tax asset and liability in the
reconciliation table for tax sources relating to \u201cright of
use\u201d assets and \u201clease liabilities.\u201d
\u25a0 Amendments to IAS 12 \u201cIncome Taxes\u201d: International
Tax Reform \u2013 Pillar Two Model Rules. The group
applies the exception for accounting for deferred tax
assets and liabilities from income tax arising from the
rules of Pillar 2, as well as for communicating on this
topic. The group does not expect any material impact
(see note 17).
\u25a0 IFRS 17 \u201cInsurance Contracts\u201d and its amendments:
Given the nature of its activities, the group does not
apply this standard.
", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-296": { "value": "
Standards, amendments, and interpretations of standards
published by the IASB, adopted by the European Union
and applicable after December 31, 2023 and without early
application:
\u25a0 Amendments to IFRS 16 \u201cLease Liability in a Sale
and Leaseback,\u201d published on September 22, 2022,
applicable for fiscal years beginning on or after
January 1, 2024. This standard has no material
impact on the group\u2019s financial statements.
\u25a0 Amendments to IAS 1 \u201cPresentation of Financial
Statements \u2013 Classification of Liabilities as Current or
Non-current,\u201d published on July 15, 2020, and
\u201cPresentation of Financial Statements \u2013 Non-current
Liabilities with Covenants,\u201d published on October\u00a031,
2022, applicable for fiscal years beginning on or after
January 1, 2024. This standard has no material
impact on the group\u2019s financial statements.
Standards, amendments to standards, and interpretations
of standards published by the IASB but not adopted by the
European Union. The impacts on the financial statements
of texts published by the IASB at December 31, 2023, and
not in force in the European Union are discussed below.
These texts are as follows:
\u25a0 Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and
to IFRS 7 \u201cFinancial Instruments: Disclosures\u201d:
Financing agreements with suppliers (published May
25, 2023), applicable for fiscal years beginning on or
after January 1, 2024.
\u25a0 Amendments to IAS 21 \u201cThe Effects of Changes in
Foreign Exchange Rates\u201d: No convertibility (published
on August 15, 2023) applicable for the fiscal years
open since January 1, 2025. The group does not
apply this standard.
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-298": { "value": "
2.3 Basis of preparation
At December 31, 2023, the financial statements have
been prepared on the principles of going concern
assumption and historical cost basis, with the exception of
certain assets and liabilities measured at fair value. The
consolidated financial statements are presented in millions
of euros, which is the parent company\u2019s reporting currency
and functional currency, and rounded to the nearest
hundred thousand.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-297": { "value": "
2.3 Basis of preparation
At December 31, 2023, the financial statements have
been prepared on the principles of going concern
assumption and historical cost basis, with the exception of
certain assets and liabilities measured at fair value. The
consolidated financial statements are presented in millions
of euros, which is the parent company\u2019s reporting currency
and functional currency, and rounded to the nearest
hundred thousand.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-299": { "value": "
2.4 Accounting principles, accounting
judgments and estimates
The accounting principles are presented within each note.
The preparation of consolidated financial statements in
accordance with IFRS requires the use of certain critical
accounting estimates and assumptions. Management is
also required to exercise its judgment in applying the
group\u2019s accounting policies. Actual earnings may prove
significantly different from these estimates based on
different assumptions or conditions and, if necessary, a
sensitivity analysis can be performed if it is material.
Determining maturities of leases with extension or
termination options (See Note 11).
Evaluation of contract assets (See Note 6.1)
Evaluations used for impairment tests (See Note 14.1)
Evaluation of pension liabilities (See Note 16.3)
Deconsolidation of assigned receivables (See Note 6.1)
Share-based payment (See Note 4.3)
Deferred tax assets (See Note 17)
Recognition of corporate value-added levy (CVAE) (See
Note 17).
Estimate of fair value as part of business combinations
(See Notes 10.4, 13.5, and 21.2).
Commitments to purchase minority interests (See Note
10.4)
As there are no specific provisions in IFRS, the group
considers put options granted to minority interests and call
options granted to minority interests to be financial
liabilities. These commitments may be optional (\u201cput
options\u201d) or mandatory (\u201ccall options\u201d). The group
accounts for these commitments as follows:
When first entered into the books:
(i)\u00a0 The value of the commitment is recognized under the
item \u201cDebt, short-term\u201d and/or \u201cDebt, long-term\u201d at its
fair value, for the estimated exercise price of the
option.
(ii)\u00a0 All minority interests are canceled, except for the
amount corresponding to an obligation to distribute
dividends if call options are exercised.
(iii)The difference between the amount of canceled
minority interests and the option\u2019s estimated exercise
price is accounted for as part of group equity.
At the end of the reporting period:
(i)Financial debt is revalued at fair value at the end of
each reporting period in accordance with the relevant
contractual clauses, with a corresponding entry as
financial income.
(ii)Minority interests are not included in income, except
for the amount corresponding to an obligation to
distribute dividends if call options are exercised.
The group took into consideration the extension or
termination options incorporated into the leases. The
group does not generally take these options into account
when it is reasonably certain that it will not need them. The
end dates for leases thus correspond to periods that align
with the strategic horizon for making strategic group
decisions, such as choosing investments. If necessary, the
duration of these contracts may be reconsidered to better
account for group-level strategic decisions.
Valuation methods applied to continuing operations
The assumptions and estimates made to determine the
recoverable amount of goodwill, intangible assets and
property, plant and equipment relate in particular to the
market outlook required to evaluate cash flows and the
discount rates used. Any change in these assumptions
could have a significant impact on the amount of the
recoverable value.
Deferred tax assets are the result of tax loss carryforwards
and temporary differences between the tax value and
carrying amounts of recognized assets and liabilities. The
recoverability of these assets is assessed on the basis of
forecasts from strategic plans drawn up for each of the tax
groups under consideration. Additional information on
deferred tax assets is provided in Notes 17.2 and 17.3.
Recognition of corporate value-added levy (CVAE)
In the absence of clarity in IAS 12 \u201cIncome taxes\u201d, the
group considers that the CVAE should be recorded as an
income tax.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-300": { "value": "
Definition of operating segments and performance
indicators
In line with the principles of IFRS 8, Solutions30\u2019s
segment reporting is presented by geographical segment,
in accordance with the internal management data used by
the Group Management Board. The breakdown by
geographic segment reflects the group\u2019s organizational
and operating model.
Decisions on Solutions30 resource allocation and
performance evaluation are made by the Management
Board and the Executive Committee at the operating
segment level, which corresponds to the group\u2019s various
geographic areas.
For the purposes of presentation in the financial
statements, Belgium, the Netherlands, and Luxembourg
have been grouped into a single operating segment due to
their similar economic characteristics (common customers,
pooled management and operational teams).
The performance indicators are as follows:
-\u00a0 Revenue (Note 3)
- Operating margin (Adjusted EBITDA) (Note 5.1): The
main indicator of group operating profitability is the
operating margin (Adjusted EBITDA). It corresponds to
operating income before depreciation, amortization, and
provisions, income from the sale of holdings, and other
non-recurring operating income and expenses.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-301": { "value": "
(in millions of euros)
2023
France
Benelux
Other
countries
HQ*
Revenue
1,057.0
403.3
381.6
272.1
\u2014
Operating margin (Adjusted EBITDA)
74.6
35.5
43.6
5.5
(10.0)
Operating margin (Adjusted EBITDA) as a %
7.1%
8.8%
11.4%
2.0%
\u2014
(in millions of euros)
2022
France
Benelux
Other
countries
HQ*
Revenue
904.6
425.9
221.9
256.8
\u2014
Operating margin (Adjusted EBITDA)
46.7
20.8
28.4
7.1
(9.7)
Operating margin (Adjusted EBITDA) as a %
5.2%
4.9%
12.8%
2.8%
\u2014
*Costs related to the group\u2019s centralized functions
Sector breakdown
(in millions of euros)
31.12.2023
France
Benelux
Other
Goodwill
56.1
26.0
28.3
1.8
(in millions of euros)
31.12.2022
France
Benelux
Other
Goodwill
56.1
26.0
28.3
1.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-302": { "value": "
The group generates revenue by providing digital
equipment installation and maintenance services. The
group recognizes revenue when it transfers control of a
product or service to the customer. The amount of revenue
is calculated based on the consideration the group
expects as part of its contracts with its customers.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-303": { "value": "
The group is active in three business sectors:
1. Connectivity, which includes telecoms services:
(i) Connection to ADSL or fiber networks, as well as
associated maintenance activities.
(ii)Roll-out of fiber and mobile networks, which involves
performing studies for telecom operators to define,
prepare, and plan for the work needed to deploy the
fiber.
2. Energy, which mainly includes the installation and
maintenance of smart electricity meters, electric
echarging stations, solar panels, and other
technologies related to the energy transition.
3. Technology, which includes electronic payment
solutions and IT services:
(i)Repair services, support and maintenance for digital
hardware and equipment (the Internet of Things).
(ii)Electronic payment terminal (EPT) rentals for small
businesses, which involves an EPT rental agreement
and the provision of associated services (EPT
installation, hotline, and maintenance).
The group enters into two types of contracts:
1. On-site services:
\u00a0 \u00a0 On-site services and call-outs are the main source of
group revenue. Solutions30 technicians provide on-
site installation and maintenance services based on
standardized work orders submitted by customers.
Revenue is recognized when work orders are
successfully placed, based on a contractual rate set
for each type of call-out. When contracts include a
bonus/malus mechanism, the impact on revenue is
determined based on reaching certain thresholds and
on service provision times. The underlying
performance indicators are measurable and can be
reliably estimated at the end of each reporting period.
\u00a0 \u00a0 Projects: Customers may commission the group to
design and build communication networks or electrical
installations. For these contracts, revenue is
recognized as the work is completed, based on
project progress. This work in progress is evaluated
using the ratio between contract costs incurred at the
end of the reporting period and estimated total
contract costs. When it is probable that total contract
costs will exceed total contract income, the expected
loss is immediately recognized as a provision for loss
on completion. Contract assets, invoices to be issued,
or deferred income are recognized when invoicing
does not reflect project progress.
2. Leasing of digital equipment: As part of its payments
business, the group signs leases with retailers for a
period of 1 to 4 years, which include: (i) the provision
of payment solutions and (ii) support services
(helpdesk support, on-site call-outs, and equipment
exchange). For this activity, the group distinguishes
between two distinct performance obligations:
(i) Providing payment solutions: revenue recognition
occurs when control of such equipment is transferred,
on the date the equipment is delivered. The estimate
of the recognized price for the delivery of the
equipment is based on the purchase price of the
equipment to which a margin is added.
(ii) Support services: revenue is recognized over the term
of the contract. The estimated price for this service is
based on the total value of the contract less the price
for supplying the equipment.
The breakdown of the group\u2019s revenue from contracts with customers by activity type is as follows:
(in millions of euros)
France
Benelux
Other
2023
On-site services
399.7
381.6
272.1
1,053.3
Connectivity
285.7
304.2
243.5
833.4
Energy
51.6
58.1
9.9
119.6
Technology
62.4
19.2
18.7
100.3
Leasing of Payment Terminals
3.7
\u2014
\u2014
3.7
Technology
3.7
\u2014
\u2014
3.7
Total revenue from contracts with customers
403.3
381.6
272.1
1,057.0
(in millions of euros)
France
Benelux
Other
2022
On-site services
422.0
221.9
256.8
900.7
Connectivity
304.8
163.5
229.4
697.7
Energy
52.1
41.8
5.8
99.7
Technology
65.0
16.6
21.6
103.2
Leasing of Payment Terminals
3.9
\u2014
\u2014
3.9
Technology
3.9
\u2014
\u2014
3.9
Total revenue from contracts with customers
425.9
221.9
256.8
904.6
Over the last few years, Solutions30 has entered into large
contracts to roll out fiber-optic connections in Europe and
to install high-tech equipment for the Energy sector. A
significant portion of the group\u2019s revenue is therefore
generated by working with major \u201ckey account\u201d type
customers. The group\u2019s commercial relationships with
these customers are structured as several contracts
organized by geographic zone, by business, or by end-
user category.
The group\u2019s main customers are therefore telecom service
providers (Orange, Fiberklaar, Bouygues Telecom, Free,
Vodafone, Telenet, etc.) and energy sector service
providers (Fluvius, Enedis, GRDF, etc.).
In 2023, only two customers generated more than 10% of
the group\u2019s revenue individually; they represent total
revenue of \u20ac294 million, i.e. 27.8% of group revenue. In
2022, its two largest customers, individually generating
more than 10% of the group\u2019s revenue, represented total
revenue of \u20ac245 million, i.e. 27.1% of group revenue.
(in millions of euros)
2023
2023
Customers by revenue
France
Benelux
Other
Total
%
Customer A
143.3
1.5
31.7
176.5
16.7%
Customer B
\u2014
117.1
\u2014
117.1
11.1%
Other customers representing less than 10% of
revenue
260.0
262.9
240.4
763.3
72.2%
Total revenue
403.3
381.6
272.1
1,057.0
100%
(in millions of euros)
2022
2022
Customers by revenue
France
Benelux
Other
Total
%
Customer A
121.7
1.0
25.0
147.7
16.3%
Customer B
97.2
\u2014
\u2014
97.2
10.7%
Other customers representing less than 10% of
revenue
207.0
220.9
231.8
659.7
72.9%
Total revenue
425.9
221.9
256.8
904.6
100%
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-304": { "value": "
4.1\u00a0 Workforce
The workforce at the end of the year was:
Workforce
31.12.2023
31.12.2022
Managers
643
565
Employees, technicians, supervisors
6,410
6,657
TOTAL
7,053
7,222
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-305": { "value": "
4.2 Employee costs
The \u201cEmployee costs\u201d item consists of:
(in millions of euros)
31.12.2023
31.12.2022
Wages and salaries
(246.3)
(223.3)
TOTAL
(246.3)
(223.3)
Payroll taxes on salaries are included in the \u201cPayroll taxes,
taxes, and similar payments\u201d item in the statement of
comprehensive income.
16.1 Non-current provisions
Non-current provisions can be broken down as follows:
(in millions of euros)
01.01.2023
Increases
Decreases
Change
in actuarial
differences
31.12.2023
Retirement indemnities
6.5
1.2
(0.2)
(0.6)
7.0
Provisions for legal disputes
6.3
5.2
(0.7)
\u2014
10.8
Other non-current provisions
5.4
3.5
(0.3)
\u2014
8.6
TOTAL
18.2
9.9
(1.2)
(0.6)
26.3
(in millions of euros)
01.01.2022
Increases
Decreases
Change
in actuarial
differences
31.12.2022
Retirement indemnities
7.4
1.4
(0.1)
(2.2)
6.5
Provisions for legal disputes
4.5
1.8
\u2014
\u2014
6.3
Other non-current provisions
9.3
0.3
(4.2)
\u2014
5.4
TOTAL
21.2
3.5
(4.3)
(2.2)
18.2
In France and Italy, retirement indemnities are part of
employee benefits and are presented in Note 16.3
\u201cRetirement commitments.\u201d Provisions for litigation
correspond to ongoing commercial, employment, or
administrative disputes and litigation. Other non-current
provisions include, in particular, social provisions relating
to employees transferred to the group under the terms of
the group\u2019s outsourcing contracts with certain customers,
especially Telenet in Belgium which is reimbursing this
\u20ac8.1\u00a0million cost in euros (2022: \u20ac5.3\u00a0million).
16.2 Current provisions
Current provisions can be broken down as follows:
(in millions of euros)
01.01.2023
Increases
Decreases
31.12.2023
Provisions for reconditioning
1.1
0.2
(0.1)
1.2
TOTAL
1.1
0.2
(0.1)
1.2
(in millions of euros)
01.01.2022
Increases
Decreases
31.12.2022
Provisions for reconditioning
1.1
0.3
(0.2)
1.1
TOTAL
1.1
0.3
(0.2)
1.1
16.3.2\u00a0 Assumptions made in the valuation of
employee benefits at Solutions30
Provisions for the Solutions30 group are calculated on an
actuarial basis, taking into account the seniority and
remuneration of the persons concerned before retirement
age (expected at 67).
These commitments are determined on the assumption
that the employee will leave on their own initiative in 100%
of cases.
Accounting for seniority, the actuarial assumptions for the
valuation of the system were as follows. Commitment
calculations take into account:
\u2022 An average 2023 payroll tax rate between 15% and
57%, depending on the entity (compared to 15% and
57% in 2022).
\u2022 Employee turnover rates by age group ranging from
12.16% (at age 18) to 0.92% (at age 55) (the same
table was used in 2022).
\u2022 A 2% salary increase rate (compared to 2% in 2022).
\u2022 INSEE 2016-2018 mortality tables by gender.\u00a0
The discount rate used is 3.17% at December 31, 2023
(compared to 3.77% at the end of 2022).
(in millions of euros)
Provisions for retirement indemnities at January 1, 2022
7.4
Cost of services rendered during the year
1.3
Changes in actuarial gains and losses
(2.2)
Provisions for retirement indemnities at December 31, 2022
6.5
Cost of services rendered during the year
1.0
Financial expenses
0.1
Amount paid in connection to departures during the year
(0.2)
Changes in actuarial gains and losses
(0.6)
Provisions for retirement indemnities at December 31, 2023
7.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-306": { "value": "
4.3\u00a0 Share-based payment
\u25a0 General principles of IFRS 2
Grants of equity instruments (warrants, free shares, stock
options, etc.) as compensation for services rendered or to
be rendered are covered by IFRS 2.
The fair value determined at the grant date for equity-
settled share-based payments is recognized on a straight-
line basis over the vesting period. At each reporting date,
the group revises its estimate of the number of equity
instruments that are expected to vest as a result of the
effect of non-market vesting conditions. The impact of the
revision of original estimates, if any, is recognized as net
income, so that the cumulative expense reflects the
revised estimates, with a corresponding adjustment of
reserves.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-307": { "value": "Instruments issued by Solutions30 covered by IFRS 2
No share-based instruments were issued in 2023.
Stock option plan:
A long-term incentive plan was defined by the Nominations
and Remunerations Committee and approved by the
Supervisory Board on September 24, 2019. In exchange
for meeting multi-year goals, on November 19, 2021, plan
beneficiaries received stock options that allowed them to
purchase group shares during a certain period for a price
of \u20ac8.99.
The number of stock options finally allocated under the
incentive plan depends on the level of achievement of the
following quantified objectives in 2019, 2020, and 2021:
Revenue / Adjusted EBITDA / Free cash flow / Relative
share price performance. The options should be settled in
shares of the company, i.e. an equivalent number of
shares corresponding in value to the difference between
the share price on the exercise date and the exercise
price.
As the share price was lower than the exercise price of
\u20ac8.99 on 4 reporting dates \u2013 January 31, 2023, April 30,
2023, July 31, 2023, and November 30, 2023 \u2013 the
options expired on November 30, 2023 without being
exercised.
The following table presents the details of the stock
options outstanding during the year:
Weighted
average
exercise
price
Unexercised stock options
outstanding at January 1, 2023
2,762,065
8.99
Stock options granted
\u2014
\u2014
Canceled stock options
(568,752)
8.99
Expired stock options
(2,193,313)
\u2014
Exercised stock options
\u2014
\u2014
Outstanding stock options at
December 31, 2023
\u2014
\u2014
Stock options that can be exercised
at December 31, 2023
\u2014
\u2014
The fair value of stock options is recognized as a liability
during the vesting period (2021, 2022 and 2023) under
\u201cOther non-current operating expenses\u201d (Note 5.2). The
group recorded a \u20ac1.3 million expense in 2023 (\u20ac2 million
in 2022) for transactions whose payment was based on
shares.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-309": { "value": "
The item \u201cRaw materials, goods and consumables\u201d mostly
accounts for the purchase of fuel, goods, small equipment,
and other supplies necessary for call-outs.
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-308": { "value": "
The item \u201cRaw materials, goods and consumables\u201d mostly
accounts for the purchase of fuel, goods, small equipment,
and other supplies necessary for call-outs.
Inventory details are presented below:
(in millions of euros)
Gross values
Amortization and
impairments
31.12.2023
Net values
31.12.2022
Net values
Raw materials and goods
26.8
(1.1)
25.7
25.4
TOTAL
26.8
(1.1)
25.7
25.4
Inventory of raw materials and goods primarily corresponds to spare parts used for maintenance operations, or
consumables used for installation operations.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-310": { "value": "
Other current operating income consists of operating
subsidies that cover the transition costs resulting from new
business offerings brought on by Telenet in Belgium,
income from related activities, and various income related
to making hardware available and to rebilling of operating
expenses.
Other current operating expenses include insurance costs,
telecommunication costs, and office overheads.
Details of the item \u201cOther current operating income and expenses\u201d are given below:
(in millions of euros)
2023
2022
Production subsidies
4.2
4.4
Other current operating income
21.3
14.7
Other current operating income
25.5
19.1
Outsourcing
(445.3)
(352.2)
Travel and vehicle maintenance expenses and rental costs
(55.7)
(52.6)
Intermediaries and fees
(41.1)
(28.6)
Other purchases and expenses
(42.8)
(35.5)
Other current operating expenses
(585.0)
(468.9)
TOTAL
(559.4)
(449.8)
Other non-current operating income and expenses
Other non-current operating income and expenses include
items that the group considers as having a significant,
one-time impact on operational performance during the
year. The group believes that classifying these as non-
recurring income and expenses improves the readability of
its operations\u2019 intrinsic economic performance.
Details of other non-current operating income and expenses are provided below:
(in millions of euros)
2023
2022
Negative goodwill
0.4
1.9
Other non-current operating expenses
(11.4)
(13.6)
TOTAL
(11.0)
(11.8)
\u20ac0.4 million in negative goodwill in 2023 included profits
from the acquisition under advantageous conditions of
ELEC ENR (See Note 21.2).
Negative goodwill in 2022 stood at \u20ac1.9 million and
included profits from acquisitions under advantageous
conditions of Sirtel, Adedis, and Digitlab.
Other non-current operating expenses in 2023 mainly
consist of restructuring costs for the final stages of the
transformation plan initiated in 2022 in France and
reskilling measures in Germany to prepare for the start-up
of the fiber business (\u20ac4.7 million), exceptional costs from
exiting a consortium and fiber deployment in Belgium
(\u20ac3.6 million), and expenses related to share-based
payments pursuant to IFRS 2 (\u20ac1.3 million). This last item
is related to the management incentive plan (See Note 4.3).
Other non-current operating expenses in 2022 mainly
consist of restructuring costs incurred in connection with
new contracts won in France (\u20ac7.9 million), to exceptional
costs incurred by the group to respond to an aggressive
defamation campaign (\u20ac2.4 million), and to expenses
related to share-based payments pursuant to IFRS 2 (\u20ac1.9
million). This last item is related to the management
incentive plan (See Note 4.3).
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-311": { "value": "
5.2\u00a0 Operating income
Operating income is calculated by adding or subtracting
the operating margin (adjusted EBITDA), charges to and
reversals of provisions, depreciation, amortization and
impairment, and other non-current operating income and
expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-312": { "value": "
6.1 Trade receivables and related accounts
\u25a0 Trade receivables and related accounts
Trade receivables and related accounts are current
financial assets.
Invoices to be issued correspond to a situation where a
service has been performed, work has been completed,
but the invoice has not yet been issued at the balance
sheet date.
\u25a0 Contract assets
Amounts related to contract assets represent amounts due
from customers under performance contracts that are
settled depending on the stage of production. A contract
asset is thus recognized over the period in which the
services are provided to represent the group\u2019s right to
receive consideration in exchange for the services it has
provided up to that date. This work in progress is
assessed using the ratio between contract costs incurred
as of the balance sheet date and estimated total contract
costs. When it is probable that total contract costs will
exceed total contract income, the expected loss is
immediately recognized as a provision for loss on
completion.
Any amount initially recognized as a contract asset is
subsequently reclassified to trade receivables when billed
to the customer.
\u25a0 \u00a0 Factoring trade receivables
A financial asset must be deconsolidated i.e. removed
from the consolidated statement of financial position if the
group transfers to a third party, through a contract, its right
to receive future cash flows derived from this asset and
the risks and rewards of owning this asset.
6.3 Lease receivables
Lease receivables relate to the lease contracts for
payment terminals (Note 11) marketed by the group. The
group recognizes the lease service as a sale when the
lease begins in exchange for an asset. This asset is
represented under the item \u201cCurrent lease receivables\u201d in
the statement of financial position if the cash flow
associated with this asset is expected to occur within 12
months of the end of the financial year or under \u201cNon-
current lease receivables if the corresponding cash flow is
expected to occur beyond a 12-month period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-313": { "value": "
To reduce its working capital requirements, the group has
put in place a non-recourse factoring program. In the
context of such an agreement, receivables for which risks
and benefits have been transferred are not maintained
under the \u201cTrade receivables and related accounts\u201d item of
financial position. The total amount of assigned, and
therefore deconsolidated, receivables amounted to \u20ac109.2
million at December 31, 2023 (\u20ac77.3 million at December
31, 2022).
(in millions of euros)
31.12.2023
31.12.2022
Trade receivables
82.8
72.0
Invoices to be issued
99.3
95.5
Contract assets
21.2
13.4
Trade payables - advances and down payments
8.3
12.1
TOTAL
211.6
193.0
In 2023, the group recorded a \u20ac0.47 million (\u20ac0.03 million
in 2022) write-down of its trade receivables.
All trade receivables and related accounts are due in less
than one year.
6.2 Other receivables
Details of Other receivables are presented below:
(in millions of euros)
31.12.2023
31.12.2022
Tax claims
32.7
31.6
Tax receivables
5.6
8.6
Social security receivables
10.7
4.5
Other receivables
17.8
13.8
GROSS TOTAL
66.7
58.5
Impairments
(0.3)
(0.1)
NET TOTAL
66.5
58.5
Tax claims mainly include VAT receivables related to group
transactions.
Other receivables consist mainly of guarantees granted
under the factoring programs at December 31, 2022 and
2023.
December 31, 2023, lease receivables stood at \u20ac2.0
million (2022: \u20ac2.0 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-314": { "value": "Depreciation of trade receivables and related
accounts
Given the nature of the group\u2019s customers, mainly
composed of major corporations, as well as the factoring
system put in place, the impairment model defined by
IFRS 9 has no material impact on the amount of
impairment of the group\u2019s trade receivables and related
accounts. In addition, a fair value adjustment is made
when a dispute is identified.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-315": { "value": "
7.1 Inventories
Inventories are recorded at their acquisition cost. At the end of each reporting period, they are valued at their historical
cost, or at their net realizable value if that is lower.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-316": { "value": "
8.1 Tax and social security liabilities
Details of tax and social security liabilities are presented
below:
(in millions of euros)
31.12.2023
31.12.2022
Tax liabilities
51.5
49.5
Social security liabilities
60.8
55.4
Corporate income tax
8.4
7.4
TOTAL
120.8
112.3
Social debts include all debts owed to employees
(salaries, holidays, etc.) and to social organizations
(payroll charges). Tax liabilities mainly include VAT
payables related to group transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-318": { "value": "
Note 9: Cash
Cash and cash equivalents recognized in the balance
sheet include cash in the bank and on hand, along with
short-term monetary investments with maturities of less
than three months and a negligible risk of value
fluctuation.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-317": { "value": "
Note 9: Cash
Cash and cash equivalents recognized in the balance
sheet include cash in the bank and on hand, along with
short-term monetary investments with maturities of less
than three months and a negligible risk of value
fluctuation.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-319": { "value": "
The group\u2019s net cash position is as follows:
(in millions of euros)
31.12.2023
31.12.2022
Money market
0.5
\u2014
Cash and cash equivalents
117.7
124.4
TOTAL
118.2
124.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-320": { "value": "
10.1 Important facts
On November 29, 2022, the group completed the
refinancing of its existing loans. This 6-year \u20ac100 million
financing plan has a variable rate pegged to the 3-months
Euribor rate. It includes \u20ac56 million in effective borrowing,
as well as a commitment to loan a maximum of \u20ac44 million
to finance the external growth strategy between now and
November 29, 2024.
The group\u2019s financial debt consists mainly of:
\u2013 Bank loans
\u2013 Debts related to earnouts from acquisitions or put
options granted to minority interests for shares in
group subsidiaries that are not wholly owned,
presented below under other loans and related debts
Debt, long-term
(in millions of euros)
31.12.2023
31.12.2022
Loans from credit institutions, long-term
75.6
56.8
Other loans and related debts
0.9
5.8
TOTAL
76.5
62.6
Debt, short-term
(in millions of euros)
31.12.2023
31.12.2022
Short-term loans from credit institutions, lines of credit, and bank overdrafts
37.0
13.6
Other loans and related debts, current
6.8
19.7
TOTAL
43.8
33.3
Change in debt owed to credit institutions
The change in the group\u2019s debt was as follows:
\u201cNon-cash\u201d variations
31.12.2023
(in millions of euros)
01.01.2023
Cash
Flows
Changes in
scope
Other\u00a0 (1)
Reclassification
schedule
Long-term debt
56.8
39.2
0.2
0.2
(20.8)
75.6
Short-term debt
13.6
2.2
0.3
\u2014
20.8
37.0
Total liabilities from
financing activities
70.4
41.4
0.5
0.2
\u2014
112.5
(1) Mainly includes fees for debt issuance costs
Debt maturities
Loans and long-term debt from credit institutions are due between 2024 and 2028 and beyond.
(in millions of euros)
31.12.2023
2024
2025
2026
2027
2028 and
beyond
Loans and bank overdrafts
112.5
37.0
19.0
19.3
18.8
18.5
Interest expense
12.0
5.6
3.8
1.7
0.7
0.1
Lease liabilities
76.4
26.4
19.5
13.5
8.2
8.8
Other loans and related debts
7.7
6.8
0.9
\u2014
\u2014
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-321": { "value": "
10.2 Debt
Bank borrowings are financial liabilities valued at
amortized cost using the effective interest rate method.
The effective interest rate method calculates the amortized
cost of a financial liability and allocates an interest
expense during the reporting period.
The effective interest rate is the rate that exactly discounts
the estimated future cash payments (including all
commissions and proportional fees paid or received that
are an integral part of the effective interest rate,
transaction costs and other premiums and discounts) over
the expected life of the financial liability or, if appropriate,
over a shorter period, at the amortized cost of a financial
liability.
Accounting principles relating to financial liabilities tied to
contingent considerations on acquisitions (\u201cearnouts\u201d) or
call and put options granted to minority interests are
presented in Note 10.4.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-324": { "value": "
10.3 Financial income and expenses
The group\u2019s financial income and expenses were as follows:
(in millions of euros)
2023
2022
Interest expenses
(7.2)
(2.7)
Foreign exchange gains
0.9
\u2014
Foreign exchange losses
\u2014
(1.3)
Change in fair value of derivatives
(0.8)
0.7
Other financial income
0.4
0.4
Other financial expenses
(6.3)
(14.1)
TOTAL
(13.1)
(17.1)
Interest expenses are mainly related to interest on bank
loans and lease liabilities. Interest on lease liabilities
amounted to \u20ac1.7 million in 2023 (2022: \u20ac0.82 million).
Other financial expenses in 2023 include in particular
changes in earnout values and call and put options,
amounting to \u20ac0.8 million in 2023, compared to \u20ac11.0
million in 2022 (See Note 10.4). The remainder is mainly
made up of factoring costs.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-323": { "value": "
10.3 Financial income and expenses
The group\u2019s financial income and expenses were as follows:
(in millions of euros)
2023
2022
Interest expenses
(7.2)
(2.7)
Foreign exchange gains
0.9
\u2014
Foreign exchange losses
\u2014
(1.3)
Change in fair value of derivatives
(0.8)
0.7
Other financial income
0.4
0.4
Other financial expenses
(6.3)
(14.1)
TOTAL
(13.1)
(17.1)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-322": { "value": "
10.3 Financial income and expenses
The group\u2019s financial income and expenses were as follows:
(in millions of euros)
2023
2022
Interest expenses
(7.2)
(2.7)
Foreign exchange gains
0.9
\u2014
Foreign exchange losses
\u2014
(1.3)
Change in fair value of derivatives
(0.8)
0.7
Other financial income
0.4
0.4
Other financial expenses
(6.3)
(14.1)
TOTAL
(13.1)
(17.1)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-325": { "value": "
10.4 Earnouts, call and put options
Earnouts, call options, and put options are recognized at
fair value and recorded under \u201cDebt, short-term\u201d in the
statement of financial position if they are due within 12
months of the end of the fiscal year, or under \u201cDebt, long-
term\u201d if they are due beyond a 12-month period.
All earnouts are estimated at their fair value on the
acquisition date. They are marked to market at the end of
each reporting period and changes in their fair value are
recognized through profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-326": { "value": "The change in the fair value of debts related to
earnouts,put options, and call options is presented in
the table below:
(in millions of euros)
01.01.2023
Increase
Earnout
payment
Fair value
adjustment
31.12.2023
Earnouts
18.7
\u2014
(15.2)
0.1
3.5
Put and call options
6.9
\u2014
(3.3)
0.7
4.3
TOTAL
25.5
\u2014
(18.5)
0.8
7.7
The fair value of contingent considerations for put and call
options is based on the present value of probable future
cash flows taking into account the group\u2019s contractual
commitments (level 3). Changes in fair value have been
recognized in the consolidated statement of
comprehensive income under \u201cFinancial expenses.\u201d
13.5 Earnouts and options sensitivity\u00a0 \u00a0
\u00a0 \u00a0 \u00a0 \u00a0 analysis
The group undertook an analysis of whether the fair value
of put options and contingent considerations was
reasonable given the modifications that had been made to
the main assumptions used to determine this fair value.
The calculations determined that they were reasonable
and that a variation of 5% in assumptions about future
cash flows would have had the following impact on the
resulting fair values, and therefore the group\u2019s
consolidated financial statements at December 31, 2023:
Sensitivity to future cash
flow
(in millions of euros)
- 5 %
+ 5 %
Earnouts
\u2014
\u2014
Put and call options
(0.1)
0.1
TOTAL
(0.1)
0.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-327": { "value": "
10.5 Off-balance sheet commitments related
to group financing
As a guarantee for the loan of \u20ac56 million and the \u20ac44
million line of credit secured in December 2022, the group
signed an agreement to pledge shares in Telima Frepart
and Solutions30 Belgium.
16.4\u00a0 Off-balance sheet commitments related to operating activities
The list of guarantees granted (pledges, mortgages, guarantees, etc.) is presented below.
Country
Principal
Type of
guarantee
Guaranteed obligations
Term
Amount in
millions of euros
Belgium
S30 group\u2019s
Belgian
companies
Demand
guarantee
Obligations arising under the
guarantee to the bank
Applicable during the
entire contractual
relationship
15.0
Belgium
S30 group\u2019s
Belgian
companies
Customer
guarantee
Obligations arising from the
performance of services under
contract, in particular those relating to
the telecom and energy businesses
Applicable during the
entire contractual
relationship
9.2
France
S30 group
companies
Subcontracting
guarantee
Obligations arising from a surety and
guarantee contract for the group\u2019s
subcontractors
Applicable during the
entire contractual
relationship
4.8
Spain
S30 group\u2019s
Spanish
companies
Customer
guarantee
Obligations arising from the
performance of services under
contract, in particular those relating to
the telecom business
Applicable during the
entire contractual
relationship
2.6
France
Telima Money
Indemnity bond
Obligations arising from the
performance of services under
contract, including the provision of
payment terminals
Applicable during the
entire contractual
relationship
0.8
Spain
S30 group\u2019s
Spanish
companies
Guarantee
Obligations arising from the letter of
intent sent to the bank
Applicable during the
entire contractual
relationship
0.7
Belgium
S30 group\u2019s
Belgian
companies
Customer
guarantee
Obligations arising from the
performance of services under
contract, in particular those relating to
the telecom and energy businesses
Applicable during the
entire contractual
relationship
0.3
Poland
S30 group\u2019s
Polish companies
Customer
guarantee
Obligations arising from the
performance of services under
contract, in particular those relating to
the telecom business
Applicable during the
entire contractual
relationship
0.3
Belgium
Unit-T
Lease guarantee
Obligations related to business
premises leases
Applicable during the
entire contractual
relationship
0.2
France
S30 group\u2019s
French
companies
Demand
guarantee
Payment of any amount charged by
the beneficiary in connection with its
activity and of any product or service
provided via its fuel cards
Applicable during the
entire contractual
relationship
0.2
Spain
S30 group\u2019s
Spanish
companies
Bank guarantee
Payment of any amount charged by
the beneficiary in connection with its
business
Applicable during the
entire contractual
relationship
0.1
Spain
S30 group\u2019s
Spanish
companies
Demand
guarantee
Payment of any amount charged by
the beneficiary in connection with its
activity and of any product or service
provided via its fuel cards
Applicable during the
entire contractual
relationship
0.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-328": { "value": "
The group as a tenant
At the inception of contracts, the group determines
whether they are service contracts or whether they contain
a lease commitment, i.e. whether the contract gives the
right to control the use of an identified asset for a period of
time in exchange for consideration. The group recognizes
a right-of-use asset and a corresponding lease obligation
for all leases in which it is involved as lessee (See Notes
11.1 and 11.2).
The group applies both exemptions proposed in IFRS 16
to short-term leases (12 months or less) and to leases for
assets whose underlying value is less than \u20ac5k (\u20ac20.6
million in 2023, \u20ac17.4 million in 2022). For these types of
contracts, the group recognizes lease payments as linear
operating expenses for the duration of the lease. Nearly all
operating expenses related to leases are from short-term
leases.
The group uses three types of leases to pursue its
operating activities:
\u2022 Lease agreements for vehicles used by technicians,
which make up the bulk of the group\u2019s lease
agreements (which generally have a term of between
three and four years). These contracts benefit from
standard terms and conditions: (i) the rental amount
defined in the contract is fixed, (ii) repair and vehicle
costs are not tied to the contract and are expensed,
(iii) the term of the contracts is also fixed. In the rare
cases, where the option to extend or terminate the
contract term is activated, an amendment is prepared
and integrated into the contract database. For certain
contracts, the group has the option to purchase the
vehicles, which it exercises only in extremely rare
cases.
\u2022 Real estate leases: These contracts cover the offices
the group occupies in the various countries in which it
operates, as well as storage warehouses. Real estate
leases are mostly long-term (commercial leases with
an early termination option, mostly between 6 and 9
years). Based on the region where the lease is drawn
up, the lease period may vary, so the group has
determined specific term lengths in light of local legal
and economic factors. Contract indexing is taken into
account in the calculation of the lease debt at the
beginning of the contract.
\u2022 Equipment leases: These contracts cover: (i) certain
equipment used by technicians, (ii) leases for
payment solutions, (iii) the leasing of IT hardware.
These are mainly leases for equipment with fixed
payments. Their term is aligned with the depreciation
period of the equipment. For certain contracts, the
group has the option to purchase the equipment,
which it exercises only in extremely rare cases.
Right-of-use assets are presented in the following table:
(in millions of euros)
Vehicles
Property
Equipment
Total
At December 31, 2022
41.1
26.5
0.3
67.9
Increase
24.9
12.1
0.9
37.9
Depreciation charges
(20.1)
(8.7)
(0.4)
(29.2)
At December 31, 2023
45.9
29.8
0.9
76.6
Lease liabilities are presented in the table below:
(in millions of euros)
31.12.2023
31.12.2022
At January 1st
67.4
66.6
Increase
36.0
28.4
Interest on lease liabilities
1.7
0.8
Payments
(28.7)
(28.5)
At December 31st
76.4
67.4
Current
26.4
24.8
Non-current
50.0
42.6
The maturity analysis of lease debts is presented in table 10.2 Debt.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-329": { "value": "
A right of use is recognized as an asset against the lease
liability. Such rights of use correspond to the amount of
lease liabilities plus any possible direct costs generated by
certain contracts, including fees.
The group applies IAS 36 to determine whether an asset
for which the right of use has been granted is impaired
and recognizes any impairment loss as described in the
property, plant and equipment method.
11.2\u00a0 Lease liabilities
The group records a liability (i.e. lease liability) on the date
the underlying asset is put at its disposal. This lease
liability corresponds to the updated value of substantially
fixed rents that remain to be paid, plus the amount the
group is reasonably certain it will pay at the end of the
contract, such as the exercise price of purchase options
(when it is reasonably certain that it will exercise them) or
penalties owed to the lessor in case of termination (when
termination is reasonably certain). The group only
accounts for the lease aspect of the contract when
evaluating lease liabilities.
The group systematically determines the length of lease
agreements to be the period during when the contract may
not be terminated, plus any time included in any extension
options that the lessee is reasonably certain they will
exercise, and any termination options that the lessee is
reasonably certain they will not exercise. In the specific
instance of real estate leases, contract durations are
determined on a case-by-case basis.
When a lease agreement includes a purchase option, the
group uses the useful life of the underlying asset as its
contract duration when it is reasonably certain it will
exercise this purchase option.
For each contract, the discount rate used is based on
incremental borrowing rates. It is determined using the
group borrowing rate at the start date of the adjusted lease
and the spread specific to each country.
After the contract start date, the amount of the lease
liability may be reevaluated to better reflect changes
created by the following events:
\u2022 Modification of the duration of the lease (amendment,
reasonable certainty of exercising an option to renew,
or of not exercising an option to terminate).
\u2022 Modification of the rent amount.
\u2022 Modification of the terms for exercising a purchase
option.
\u2022 Other modifications to the contract (modification of the
scope or of the underlying asset).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-330": { "value": "
12.1 Changes in share capital
At December 31, 2023, the capital consists of 107,127,984 shares at a par value of \u20ac0.1275.
12.2.2 Weighted average number of shares
In 2023, there are no more outstanding potentially dilutive instruments.
(in numbers of shares)
31.12.2023
31.12.2022
Weighted average number of ordinary shares, used as the denominator when calculating
basic income per share
107,127,984
107,127,984
Adjustments for the calculation of diluted earnings per share:
\u2014
\u2014
Weighted average number of ordinary shares and potential ordinary shares used as a
denominator in the calculation of diluted earnings per share
107,127,984
107,127,984
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-331": { "value": "
Number of shares
31.12.2023
31.12.2022
Number of ordinary shares
107,127,984
107,127,984
Total number of shares
107,127,984
107,127,984
Nature of the reserves
The legal reserve is constituted at the end of each year, as a minimum of 5% of profits of Solutions30 SE and up to 10%
of share capita
12.3 Minority interests
The following table presents details of the group\u2019s non-wholly owned subsidiaries in which minority interests are material:
Attributable to minority
interests
Net income attributable to
minority interests
Minority interests
(in millions of euros)
31.12.2023
31.12.2022
31.12.2023
31.12.2022
31.12.2023
31.12.2022
Unit-T *
30.0%
30.0%
0.7
0.3
14.6
14.0
Solutions30 Field Services *
30.0%
30.0%
0.3
0.1
(2.4)
(2.7)
Unit-T Field Services *
30.0%
30.0%
0.1
0.1
0.7
0.5
ICT Field Services *
30.0%
30.0%
\u2014
0.1
0.5
0.5
Byon SAS
49.0%
49.0%
3.3
\u2014
1.0
\u2014
Brabamij Infra BV *
30.0%
30.0%
(0.3)
(0.1)
(0.4)
(0.1)
Brabamij Technics BV *
30.0%
30.0%
(0.1)
\u2014
0.1
0.2
BYON SOLUTIONS
49.0%
49.0%
1.2
0.4
0.3
1.7
Other
\u2014%
\u2014%
\u2014
\u2014
0.1
0.1
Total
5.2
0.9
14.5
14.2
*Companies related to Unit-T.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-332": { "value": "
Nature of the reserves
The legal reserve is constituted at the end of each year, as a minimum of 5% of profits of Solutions30 SE and up to 10%
of share capital.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-333": { "value": "
12.2.1 Reconciliation of income per share
Basic earnings per share before dilution (basic earnings
per share) of -\u20ac0.212 (-\u20ac0.467 in 2022) correspond to the
group\u2019s share of net income, based on the weighted
average number of shares outstanding during the year.
2023
2022
Earnings, group share (in millions of euros)
(22.7)
(50.1)
Basic earnings per share
(0.212)
(0.467)
Diluted earnings per share
(0.212)
(0.467)
To calculate diluted earnings per share, the weighted
average number of shares outstanding of 107,127,984
(107,127,984 in 2022) is adjusted to take into account the
potentially dilutive effect of all equity instruments issued by
the group, especially stock options.
Dilution resulting from the exercise of stock options is
determined in accordance with the method defined by IAS
33. In accordance with this standard, plans whose
exercise price is higher than the average share price since
the option was granted are excluded from the calculation
of diluted earnings per share at December 31, 2022. As of
December 31, 2023, there are no more share subscription
options in circulation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-334": { "value": "-0.467", "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-335": { "value": "-0.467", "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-336": { "value": "
13.1 Cash flow interest rate risk
Loans from credit institutions are mainly subject to variable rates.
\u25a0 Exposure level
The group\u2019s exposure to the risk of changing market
interest rates is linked to its financial debt levels. Interest
rate management is an integral part of debt management.
At December 31, 2023, the fair value of derivative assets
was \u20ac0.3 million (2022: \u20ac0.7 million) and is recorded under
\u201cDerivative assets\u201d in the consolidated statement of
financial position. The fair value of derivative liabilities was
\u20ac0.5 million (2022: \u20ac0 million) and is recorded under
\u201cDerivative liabilities\u201d in the consolidated statement of
financial position. The change in fair value is recorded
under \u201cFinancial income\u201d and \u201cFinancial expenses\u201d in the
consolidated statement of comprehensive income (See
Note 10.3).
Its characteristics are as follows:
Type
Interest rate swap
Initial nominal value
\u20ac54.3 million, amortized on a straight-line basis until maturity
Residual nominal value at close
\u20ac9.0 million
Start date
March 20, 2019
Termination date
December 20, 2024
Cash flow
Receives Euribor 3-month rate, pays 0.2075%
Settlement dates
June 20, September 20, December 20, and March 20
Type
Interest rate cap and floor
Initial nominal value
\u20ac31.9 million, amortized on a straight-line basis until maturity (after drawdown).
Residual nominal value at close
\u20ac41.0 million
Start date
May 29, 2023
Termination date
May 29, 2027
Cash flow
Euribor 3-month rate, floored at 2.25% and capped at 3.5%
Settlement dates
August 29, November 29, February 29, and May 29
\u25a0 Sensitivity analysis of interest rate changes
The sensitivity analysis of borrowing from credit
institutions was carried out on the group\u2019s primary
variable-rate loans (indexed to the Euribor 3-month rate),
which made up roughly 80% of group loans at the end of
the reporting period.
The calculations were based on the nominal value not
covered by the derivative instruments above, or a nominal
value of \u20ac40.5 million on December 31, 2023.\u00a0 A 1% rise in
interest rates would increase the annual cost of gross
financial debt by \u20ac0.4 million. A 1% fall in interest rates
would reduce the annual cost of gross financial debt by
\u20ac0.4 million.
13.3 Capital risk management
The group manages its capital in such a way as to ensure
that its entities will be able to continue operations while
maximizing shareholder return through the optimization of
the debt/equity ratio. The group\u2019s overall strategy
remained the same as in 2022.
The group\u2019s capital structure consists of net debt
(borrowings, detailed in Note 10.2, net of cash and bank
balances) and group equity (which includes issued capital,
reserves, retained earnings, and minority interests).
The group is not subject to any external capital
requirements.
To manage its capital, the group uses a leverage ratio
equal to net bank debt divided by group equity. The
group\u2019s target is to keep its capital structure ratio under
40%. At December 31, 2023, the capital structure ratio
was -5% (-41% in 2022).
13.6 Financial risk management policy and
\u00a0 \u00a0 \u00a0 \u00a0 objectives
The group\u2019s main financial liabilities consist of bank loans
and overdrafts, lease debt, and trade payables. The main
purpose of these financial liabilities is to finance the
group\u2019s operating activities. The group holds financial
assets such as trade receivables, cash and short-term
deposits that are directly generated by its activities.
The main risks attached to the group\u2019s financial
instruments are as follows: interest rate risk for cash flows
and liquidity risk. The systems for managing these risks
are described in Notes 13.1 and 13.2. The policies for
managing other risks are summarized as follows:
Equity risk
At December 31, 2023, the group did not have a
significant number of shares. The group does not have
any significant trading activity.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-337": { "value": "
13.2 Liquidity risk
The Solutions30 group has short-, medium- and long-term
bank loans, with \u20ac112.5 million in remaining principle at
December 31, 2023, compared with \u20ac70.4 million at the
end of 2022.
The group\u2019s credit agreement contains early repayment
clauses if agreed covenants are not complied with, in
particular maintaining the \u201cnet bank debt / EBITDA\u201d ratio
below a threshold of 2.5. At December 31, 2023, the group
is in compliance with this financial ratio.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-338": { "value": "
13.4\u00a0 Information on the evaluation,\u00a0
\u00a0 \u00a0 \u00a0 \u00a0 classification, and fair value of
\u00a0 \u00a0 \u00a0 \u00a0 financial assets and liabilities
The group classifies its financial assets into the following
categories: assets measured at fair value through profit or
loss (\u201cFVTPL\u201d) and assets measured at amortized cost
(\u201cAC\u201d).
The group defines its financial liabilities according to the
following categories: liabilities measured at fair value
through profit or loss (\u201cFVTPL\u201d) and liabilities measured at
amortized cost (\u201cAC\u201d).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-339": { "value": "
Financial assets and liabilities measured at their fair value
are ranked in 3 levels. Levels 1 to 3 in the fair value
hierarchy each represent a level of fair value observability:
- Level 1 fair value evaluations are based on quoted prices
in active markets for identical assets or liabilities.
- Level 2 fair value evaluations are based on entry data
other than the quoted prices used at Level 1, which are
observable for the asset or liability in question, either
directly (namely the price) or indirectly (namely data
derived from the price).
- Level 3 fair value evaluations are those determined using
valuation techniques that include inputs for the asset or
liability that are not based on observable market data.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-340": { "value": "
The following table provides information on:
- Financial instrument carrying amounts
- Financial instrument fair values
(in millions of euros)
31.12.2023
31.12.2022
Annual
Financial
IFRS 9*
Category
book value
estimated
fair value
book value
estimated
fair value
Non-current financial assets
15.1
CA
2.7
2.7
2.9
2.9
Trade receivables and related
accounts
6.1
CA
211.6
211.6
193.0
193.0
Net lease investments
6.3
CA
2.0
2.0
2.0
2.0
Other receivables**
6.2
CA
17.8
17.8
13.8
13.8
Derivative assets
13.1
JVR***
0.3
0.3
0.7
0.7
Cash and cash equivalents
9
JVR
118.2
118.2
124.4
124.4
Financial assets
352.6
352.6
336.7
336.7
Debt (Borrowing, lines of credit,
bank overdrafts)
10.2
CA
112.5
112.5
70.4
70.4
Debt (Earnouts, call and put
options)
10.2; 10.4
JVR****
7.7
7.7
25.5
25.5
Lease liabilities
11
CA
76.4
76.4
67.4
67.4
Derivative liabilities
JVR***
0.5
0.5
\u2014
\u2014
Trade payables
CA
213.0
213.0
210.8
210.8
Other current liabilities
CA
15.0
15.0
13.4
13.4
Financial liabilities
425.1
425.1
387.5
387.5
* \u201cAC\u201d stands for \u201camortized cost\u201d; \u201cFVTPL\u201d stands for \u201cfair value through profit or loss.\u201d
** Excludes tax claims, tax receivables, and social security receivables
*** Level 2 of the fair value hierarchy
**** Level 3 of the fair value hierarchy
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-341": { "value": "Credit risk
The group\u2019s exposure to the credit risk related to its
financial assets, mainly customers, cash and cash
equivalents, is related to the possible default of involved
third parties, with a maximum exposure equal to the
carrying amount of these instruments.
Customer balances are subject to permanent monitoring.
The deconsolidating non-recourse factoring solutions that
the group uses with its major customers strongly limit the
risk of unrecoverable receivables. Changes in customer
account depreciation throughout the year and the limited
risk of customer account depreciation are presented in
Note 6.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-343": { "value": "Currency risk
The group and its subsidiaries do most of their business in
the eurozone, with services billed in euros and suppliers
mostly paid in euros. Only the Polish and British
subsidiaries use currencies other than the euro: the Polish
zloty and the pound sterling.
At December 31, 2023, 8.3% of the group\u2019s revenue from
ordinary activities (2022: 7.6%) was generated in
currencies other than the euro, either in Polish zloties or
pounds sterling.
The group presents its consolidated financial statements
in euros. Accordingly, when preparing its consolidated
financial statements, it must convert assets, liabilities,
income and expenses recorded in foreign currencies into
euros, using the applicable exchange rates. Exchange
rate fluctuations may therefore affect the value of these
items in the consolidated financial statements, even if their
intrinsic value remains unchanged.
As far as dealings with call centers based in Morocco,
Tunisia, and Poland are concerned, payments are made in
dirhams, dinars, or zloties. Nevertheless, given the
amounts at play, the currency risk is insignificant.
The following table details the group\u2019s sensitivity to a 5%
increase or decrease in the Polish zloty and the British
pound.
Sensitivity to pound sterling
exchange rates
(in millions of euros)
+ 5 %
- 5 %
Net income
(0.3)
0.3
Total Assets
1.2
(1.2)
Sensitivity to zloty exchange
rates
(in millions of euros)
+ 5 %
- 5 %
Net income
0.03
(0.03)
Total Assets
1.3
(1.3)
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-342": { "value": "Currency risk
The group and its subsidiaries do most of their business in
the eurozone, with services billed in euros and suppliers
mostly paid in euros. Only the Polish and British
subsidiaries use currencies other than the euro: the Polish
zloty and the pound sterling.
At December 31, 2023, 8.3% of the group\u2019s revenue from
ordinary activities (2022: 7.6%) was generated in
currencies other than the euro, either in Polish zloties or
pounds sterling.
The group presents its consolidated financial statements
in euros. Accordingly, when preparing its consolidated
financial statements, it must convert assets, liabilities,
income and expenses recorded in foreign currencies into
euros, using the applicable exchange rates. Exchange
rate fluctuations may therefore affect the value of these
items in the consolidated financial statements, even if their
intrinsic value remains unchanged.
As far as dealings with call centers based in Morocco,
Tunisia, and Poland are concerned, payments are made in
dirhams, dinars, or zloties. Nevertheless, given the
amounts at play, the currency risk is insignificant.
The following table details the group\u2019s sensitivity to a 5%
increase or decrease in the Polish zloty and the British
pound.
Sensitivity to pound sterling
exchange rates
(in millions of euros)
+ 5 %
- 5 %
Net income
(0.3)
0.3
Total Assets
1.2
(1.2)
Sensitivity to zloty exchange
rates
(in millions of euros)
+ 5 %
- 5 %
Net income
0.03
(0.03)
Total Assets
1.3
(1.3)
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-344": { "value": "
14.1 Goodwill
Goodwill is the difference between the acquisition price of
shares in acquired companies, adjusted for earnouts and
the group share of the fair value of their net assets that are
identifiable at the date control is handed over.
Subsequently, this goodwill is valued at cost, less any
impairment losses, in accordance with the method
described in the paragraph \u201cSubsequent monitoring of
fixed assets.\u201d
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-345": { "value": "
Movements during the period
Goodwill amounts are presented in the table below :
(in millions of euros)
Gross values
Net values
31.12.2022
56.1
56.1
Impairments for the period
\u2014
\u2014
31.12.2023
56.1
56.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-346": { "value": "
Subsequent monitoring of fixed assets
Cash-generating units (CGUs) are identified on the basis
of geographical segments. At December 31, 2023, the
group had seven CGUs.
All cash-generating units including goodwill and assets
with definite and indefinite useful lives are subject to
review by management and an impairment test at the end
of each year or in the event there is an indication of
impairment.
An impairment loss is recognized as soon as the carrying
amount of a cash-generating unit exceeds its recoverable
amount. The recoverable amount is the highest value
between the asset\u2019s net selling price and its value in use.
The recoverable amount of cash-generating units is
determined using the value-in-use calculation, which is
based on discounted cash flow projections (DCF method).
The parameters used to determine the recoverable
amount of from the consolidated main CGUs are as
follows:
Rate of growth
(terminal value)
Discount rate before
taxes
31.12.2023
31.12.2022
31.12.2023
31.12.2022
France
1.90%
1.90%
10.60%
9.90%
Benelux
1.90%
1.90%
10.60%
9.60%
Business forecasts are based on the operating budgets
set by management for the next 5 years (2024 to 2028).
Management\u2019s estimate of growth rates per cash-
generating unit is based on past performance and the
business outlook of the underlying markets. On the basis
of these estimates, these impairment tests did not lead to
the recognition of any impairment at the level of all CGUs
at December 31, 2023, as at December 31, 2022.
Sensitivity analysis of the value-in-use of CGUs to the key
assumptions used
The group performed an analysis of the sensitivity of the
impairment test to changes in the key assumptions used
to determine the recoverable amount of each group of
CGUs to which the assets are allocated. These sensitivity
calculations show that changes that are reasonably
possible in France and the Benelux region, such as a 100
basis point change in the assumed discount rate, a
change of 50 basis points in the long-term growth rates, or
a change of 100 basis points in the normal EBITDA
margin, would not have a material impact on the results of
the impairment tests. Therefore, no depreciation needs to
accounted for at December 31, 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-347": { "value": "
14.2 Other intangible assets
\u25a0 Customer relationships and contracts
The value of customer relationships and contracts is
based on discounted cash flows generated by fulfilling the
main contracts acquired. The amortization period is the
estimated time for the consumption of the majority of the
economic benefits flowing to the company and varies from
6 to 15 years.
\u25a0 Other intangible assets
Other intangible assets are accounted for at cost, less
cumulative amortization and any impairment loss.
These intangible assets primarily consist of patents,
software, and brands. Amortization is recognized as an
expense on a straight-line basis over the useful life of the
asset.
Amortization methods and terms used for all intangible
assets are as follows:
Intangible assets
Duration
Concessions, patents, and licenses
5 to 10 years
Software
3 years
Websites
1 to 3 years
Customer relationships
6 to 15 years
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-348": { "value": "
Changes in intangible assets can be broken down as follows:
(in millions of euros)
Customer
relations and
contracts
Other
intangible
assets
Total
Net value at 01.01.2023
95.9
22.4
118.3
Gross value at 01.01.2023
161.0
66.6
227.5
Fixed assets acquired
\u2014
11.1
11.1
Fixed assets sold or scrapped
\u2014
0.3
0.3
Changes in scope
4.3
\u2014
4.3
Cumulative translation adjustments
1.1
\u2014
1.1
Gross value at 31.12.2023
166.4
78.0
244.4
Value of amortization at 01.01.2023
(65.1)
(44.2)
(109.3)
Amortization and impairments for the period
(14.4)
(8.6)
(23.0)
Fixed assets sold or scrapped
\u2014
(0.3)
(0.3)
Cumulative translation adjustments
(0.3)
\u2014
(0.3)
Value of amortization at 31.12.2023
(79.8)
(53.0)
(132.8)
Net value at 31.12.2023
86.6
25.0
111.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-349": { "value": "
14.3 Property, plant and equipment
Property, plant and equipment are valued at their
acquisition cost (purchase price plus related costs).
The asset\u2019s acquisition cost is the purchase price including
costs that are directly attributable and necessary for the
use of the asset as expected by management as well as
financing costs before operational launch. They are
depreciated on a straight-line basis depending on the
probable useful life of the assets in question.
The main useful lives used are as follows :
Property, plant and equipment
Duration
Buildings
5 to 10 years
Technical facilities and machinery
3 to 5 years
Other facilities, tools, and equipment
3 to 5 years
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-350": { "value": "
Changes in property, plant and equipment excluding right-of-use assets (IFRS 16) are analyzed as follows:
(in millions of euros)
Construction
and
land
Technical
facilities and
machines
Other
property, plant
and equipment
Construction
in progress
Total
Property, plant
and equipment
Net value at 01.01.2023
1.5
10.8
13.0
0.1
25.4
Gross value at 01.01.2023
2.8
23.7
32.0
0.1
58.6
Fixed assets acquired
\u2014
6.0
4.4
\u2014
10.5
Fixed assets sold or scrapped
(0.6)
(0.1)
(3.7)
\u2014
(4.5)
Changes in scope
0.1
\u2014
0.2
\u2014
0.4
Cumulative translation adjustments
\u2014
0.2
0.5
\u2014
0.7
Gross value at 31.12.2023
2.3
29.8
33.4
0.1
65.7
Value of amortization at 01.01.2023
(1.3)
(12.8)
(19.0)
\u2014
(33.2)
Amortization and impairments for the period
(0.2)
(4.3)
(4.3)
\u2014
(8.8)
Recovery of amortization on assets that were
sold or scrapped
0.6
0.2
3.0
\u2014
3.8
Changes in scope
(0.1)
\u2014
(0.1)
\u2014
(0.2)
Cumulative translation adjustments
\u2014
(0.1)
(0.1)
\u2014
(0.2)
Value of amortization at 31.12.2023
(1.0)
(17.1)
(20.6)
\u2014
(38.6)
Net value at 31.12.2023
1.4
12.7
12.9
0.1
27.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-351": { "value": "
15.1 Non-current financial assets
Details of non-current financial assets are presented below :
(in millions of euros)
Gross values
Amortization and
impairments
31.12.2023
Net values
Loans, deposits, guarantees and other
2.6
\u2014
2.6
Equity investments
0.1
\u2014
0.1
TOTAL
2.7
\u2014
2.7
(in millions of euros)
Gross values
Amortization and
impairments
31.12.2022
Net values
Deposits, guarantees and other
2.8
\u2014
2.8
Equity investments
0.1
\u2014
0.1
TOTAL
2.9
\u2014
2.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-352": { "value": "
Provisions are recognized if the group has a present
obligation (legal or implied) as a result of a past event and
if it is probable that the group will be required to settle the
obligation and if the amount of the obligation can be
reliably estimated.
The amount recognized as a provision is the best estimate
of the consideration required to settle the present
obligation as of the reporting date, taking the obligation\u2019s
risks and uncertainties into account. If a provision is
evaluated based on the estimated cash flow required to
settle the present obligation, its carrying amount is the
present value of those cash flows (where the effect of the
time value of money is material).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-354": { "value": "
16.1 Non-current provisions
Non-current provisions can be broken down as follows:
(in millions of euros)
01.01.2023
Increases
Decreases
Change
in actuarial
differences
31.12.2023
Retirement indemnities
6.5
1.2
(0.2)
(0.6)
7.0
Provisions for legal disputes
6.3
5.2
(0.7)
\u2014
10.8
Other non-current provisions
5.4
3.5
(0.3)
\u2014
8.6
TOTAL
18.2
9.9
(1.2)
(0.6)
26.3
(in millions of euros)
01.01.2022
Increases
Decreases
Change
in actuarial
differences
31.12.2022
Retirement indemnities
7.4
1.4
(0.1)
(2.2)
6.5
Provisions for legal disputes
4.5
1.8
\u2014
\u2014
6.3
Other non-current provisions
9.3
0.3
(4.2)
\u2014
5.4
TOTAL
21.2
3.5
(4.3)
(2.2)
18.2
In France and Italy, retirement indemnities are part of
employee benefits and are presented in Note 16.3
\u201cRetirement commitments.\u201d Provisions for litigation
correspond to ongoing commercial, employment, or
administrative disputes and litigation. Other non-current
provisions include, in particular, social provisions relating
to employees transferred to the group under the terms of
the group\u2019s outsourcing contracts with certain customers,
especially Telenet in Belgium which is reimbursing this
\u20ac8.1\u00a0million cost in euros (2022: \u20ac5.3\u00a0million).
16.2 Current provisions
Current provisions can be broken down as follows:
(in millions of euros)
01.01.2023
Increases
Decreases
31.12.2023
Provisions for reconditioning
1.1
0.2
(0.1)
1.2
TOTAL
1.1
0.2
(0.1)
1.2
(in millions of euros)
01.01.2022
Increases
Decreases
31.12.2022
Provisions for reconditioning
1.1
0.3
(0.2)
1.1
TOTAL
1.1
0.3
(0.2)
1.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-353": { "value": "
16.1 Non-current provisions
Non-current provisions can be broken down as follows:
(in millions of euros)
01.01.2023
Increases
Decreases
Change
in actuarial
differences
31.12.2023
Retirement indemnities
6.5
1.2
(0.2)
(0.6)
7.0
Provisions for legal disputes
6.3
5.2
(0.7)
\u2014
10.8
Other non-current provisions
5.4
3.5
(0.3)
\u2014
8.6
TOTAL
18.2
9.9
(1.2)
(0.6)
26.3
(in millions of euros)
01.01.2022
Increases
Decreases
Change
in actuarial
differences
31.12.2022
Retirement indemnities
7.4
1.4
(0.1)
(2.2)
6.5
Provisions for legal disputes
4.5
1.8
\u2014
\u2014
6.3
Other non-current provisions
9.3
0.3
(4.2)
\u2014
5.4
TOTAL
21.2
3.5
(4.3)
(2.2)
18.2
In France and Italy, retirement indemnities are part of
employee benefits and are presented in Note 16.3
\u201cRetirement commitments.\u201d Provisions for litigation
correspond to ongoing commercial, employment, or
administrative disputes and litigation. Other non-current
provisions include, in particular, social provisions relating
to employees transferred to the group under the terms of
the group\u2019s outsourcing contracts with certain customers,
especially Telenet in Belgium which is reimbursing this
\u20ac8.1\u00a0million cost in euros (2022: \u20ac5.3\u00a0million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-355": { "value": "
16.3.1\u00a0 Principles of IAS 19
For post-employment benefits that are part of defined
benefit plans in France and Italy, benefit costs are
estimated using the projected unit credit method. With this
method, benefit entitlements are allocated to periods of
service based on the plan\u2019s vesting formula, taking into
account a linearization effect when the rate of vesting is
not uniform over subsequent periods of service. Future
payment amounts corresponding to benefits granted to
employees are valued on the basis of assumptions about
salary increases, retirement age and mortality, and then
discounted to their present value on the basis of interest
rates for long-term bonds issued by highly rated issuers.
If defined benefit plans are amended, curtailed, or settled,
the entity must recognize and measure the past service
cost or the gain or loss resulting from the settlement
without taking into account the effect of the asset ceiling. It
then determines the effect of the asset ceiling after the
plan amendment, curtailment, or settlement and record
any change to that effect.
When these calculations are revised, actuarial gains and
losses are recognized in the period in which they arise,
outside income, directly in equity under \u201cOther changes.\u201d
Apart from retirement commitments, there are no other
defined benefit plans for post-employment benefits in
group companies.
Legal and contractual indemnities are calculated for each
of the group\u2019s current employees on the basis of their
theoretical length of service and retirement date, in
accordance with IAS 19.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-356": { "value": "Tax payable
Current tax payable is based on taxable profit for the year.
Taxable profit differs from the net earnings reported in net
income because it excludes income and expense items
that were taxable or deductible in other years, as well as
items that are never taxable or deductible. The group\u2019s
payable tax liability is calculated using currently adopted,
or nearly adopted tax rates at the end of the reporting
period.
A liability is recognized for positions for which the tax
calculation is uncertain, but for which it is considered
probable that there will be an outflow of a future liability to
a tax authority. Liabilities are valued at the best estimate of
the amount the group expects to pay. The assessment is
based on the judgment of the group\u2019s tax specialists in
light of their experience with these activities and, in some
cases, on the tax opinions of independent specialists. At
December 31, 2023, the group accounts do not include
such liabilities.
\u25a0 Deferred taxes
Deferred tax is the tax that the group expects to pay or
recover on differences between the carrying amounts of
assets and liabilities reported in the financial statements
and the corresponding tax bases used in the computation
of taxable profit, and is accounted for using the tax liability
method. Deferred tax liabilities are generally recognized
for all taxable temporary differences and deferred tax
assets are recognized to the extent that it is probable that
taxable profit will be available against which deductible
temporary differences can be used.
The carrying amount of deferred tax assets is reviewed at
each balance sheet date and reduced if it is no longer
probable that sufficient taxable profit will be available to
allow all or part of the asset to be recovered.
Deferred tax is calculated using the tax rates that are
expected to apply to the period when the liability will be
settled or the asset realized, based on tax rates and tax
laws that have been enacted or substantively enacted at
the balance sheet date.
The evaluation of deferred tax liabilities and assets reflects
the tax consequences that would result from the way in
which the group expects, at the end of the reporting
period, to recover or settle the carrying amount of its
assets and liabilities.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-357": { "value": "
In 2023, this represented (\u20ac1.2) million, compared to
(\u20ac1.6)\u00a0million in 2022.
\u25a0 Tax consolidation
Three tax consolidation regimes are in effect within the
group. In France, the permanent establishment
Solutions30 heads the group that consolidates thirty-
something French companies. In Germany, Solutions30
Holding is the parent company of the group\u2019s German
subsidiaries. In Italy, the tax consolidation regime includes
Solutions30 Italia and one subsidiary.
\u25a0 Pillar 2
Amendments to IAS 12 Income taxes: The group applies
the exception for accounting for deferred tax assets and
liabilities from income tax arising from the rules of Pillar 2,
as well as for communicating on this topic.
There is no tax expense related to Pillar 2 in the 2023
consolidated financial statements, as the relevant law only
entered into force on January 1, 2024. While no specific
amount can be reasonably estimated, the group carried
out an evaluation and does not expect any material
impacts during 2024, the first year the new law will be
enforced, from any Pillar 2 rules, due to a transitional
regime exemption that should be applicable in nearly all
jurisdictions where the group operates.
17.1 Reconciliation between theoretical tax
and effective tax
The reconciliation between the corporate income tax
shown in the income statement and the theoretical tax that
would be due based on rates in Luxembourg was as
follows for fiscal years 2023 and 2022:
(in millions of euros)
2023
2022
Income before tax
(15.8)
(43.5)
Parent company tax rate
27.2%
24.9%
Theoretical tax
4.3
10.9
Creation, use, and reversal of tax loss carryforwards
6.7
(4.2)
Effect of non-capitalized loss carryforwards
(8.4)
(9.4)
Effect of permanent tax differences
\u2014
0.2
Effect of negative goodwill
0.1
0.4
Net tax impact of the CVAE levy
(1.2)
(1.6)
Impact of differences in tax rates
\u2014
0.2
Other
(3.3)
(2.0)
Corporate income tax
(1.8)
(5.6)
Of which: Current taxes
(10.0)
(8.2)
\u00a0 \u00a0 \u00a0 Deferred taxes
8.2
2.6
The permanent differences mostly correspond to the effect of the intellectual property tax regime.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-358": { "value": "
17.2 Deferred taxes
At December 31, 2023, the sources of deferred tax are as follows:
(in millions of euros)
01.01.2023
Change in
scope
Other and
currency
translation
adjustments
Impact on
income
31.12.2023
Temporary differences from tax returns
Employee profit-sharing and paid holidays
0.7
\u2014
\u2014
(0.2)
0.4
Other temporary tax differences
0.3
\u2014
\u2014
\u2014
0.3
Temporary differences related to consolidation
adjustments
Capitalized loss carryforwards
15.9
\u2014
0.1
5.3
21.3
Provision for retirement indemnities
0.9
\u2014
(0.1)
0.1
0.9
Other differences
3.2
\u2014
(0.5)
(0.9)
1.7
Right of use
17.3
\u2014
\u2014
2.4
19.7
Offsetting deferred tax assets and liabilities
(20.6)
\u2014
(1.2)
\u2014
(21.8)
Deferred tax assets
17.7
\u2014
(1.8)
6.7
22.6
Customer relationships
(23.6)
(1.1)
(0.2)
3.4
(21.5)
Other differences
(1.5)
\u2014
0.5
0.4
(0.6)
Lease liabilities
(17.2)
\u2014
\u2014
(2.3)
(19.4)
Offsetting deferred tax assets and liabilities
20.6
\u2014
1.2
\u2014
21.8
Deferred tax liabilities
(21.7)
(1.1)
1.5
1.5
(19.7)
Total net deferred taxes
(3.9)
(1.1)
(0.3)
8.2
2.9
17.3 Loss carryforwards
Capitalized loss carryforwards
At December 31, 2023, deferred tax assets for loss
carryforwards amounted to \u20ac21.3 million, arising mostly
from France, Germany, and Luxembourg.
In 2023, the group recognized a deferred tax asset on loss
carryforwards amounting to \u20ac4.7 million, by applying the
most probable tax treatment based on the rules adopted
by the tax authorities to date or legitimately expected.
Deferred tax assets and justifications for their
treatment
At December 31, 2023, deferred tax assets were entered
into the accounts as it is probable that tax entities will have
enough taxable income to cover these assets for a
maximum of 5 years. The recoverable nature of these
deferred tax assets is assessed on the basis of business
plans used for depreciation tests, adjusted for the
specificities of each tax jurisdiction. The following
companies have incurred a loss in the current or prior
period and have future taxable earnings in excess of the
earnings generated by the reversal of existing taxable
temporary differences:
In France, \u20ac4.3 million in deferred tax assets were
recognized at December 31, 2023. Unless the future
outlook changes, the use of loss carryforwards for which a
deferred tax asset has been recognized should continue
until 2028, given the predicted performance of contracts in
this region, which has reached a critical size.
Deferred tax assets for two German companies amounted
to \u20ac6.1 million at December 31, 2023. Unless the future
outlook changes, the use of loss carryforwards for which a
deferred tax asset has been recognized should continue
until 2028, given the predicted performance of contracts in
this geographic area.
Deferred tax assets for a Dutch company amounted to
\u20ac0.9 million at December 31, 2023. Unless the future
outlook changes, the use of loss carryforwards for which a
deferred tax asset has been recognized should continue
until 2028.
Deferred tax assets for two English companies amounted
to \u20ac0.8 million at December 31, 2023. Unless the future
outlook changes, the use of loss carryforwards for which a
deferred tax asset has been recognized should continue
until 2028, given the predicted performance of contracts in
this geographic area.
Non-capitalized loss carryforwards
At December 31, 2023, loss carryforwards for which no
deferred tax asset has been recognized amounted to \u20ac85
million. They concern entities in France, Germany, Spain,
and Italy. They do not have expiration dates.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-359": { "value": "
18.1 Related party disclosures
Note 21 presents the structure of the group and all its
subsidiaries. The following table shows transaction
amounts with related parties.
Telenet co-
shareholder
Associates and
joint ventures
Other related
parties
Group Total
(in millions of euros)
2023
2022
2023
2022
2023
2022
2023
2022
Income
Services provided by the
group
85.1
75.0
\u2014
\u2014
0.1
0.1
85.2
75.1
Expenses
Services received by the
group
1.9
0.3
\u2014
\u2014
6.4
5.6
8.2
5.8
Loan
Amount loaned by the
group
1.0
0.1
\u2014
\u2014
1.2
\u2014
2.2
0.1
Debt
Amounts due from the
group
0.7
5.0
\u2014
\u2014
1.0
0.8
1.8
5.8
All transactions with related parties are carried out under
normal market conditions.
Nature of transactions and relationships with related
parties:\u00a0
Activities involving the group and co-shareholder Telenet
mostly concern revenue from the installation and
maintenance of telecom networks operated by the group.
\u201cOther related parties\u201d include:
\u25a0 Transactions with minority shareholders
\u25a0 Transactions with former shareholders with whom the
group still has a contractual relationship
\u25a0 Transactions with key members of management
\u25a0 Transactions with non-consolidated companies
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-360": { "value": "
18.2 : Remuneration for members of
corporate governance boards
Remuneration paid to members of the management and
supervisory bodies for their roles as directors and officers
in accordance with their employment contracts amounted
to \u20ac3.5 million (2022 : \u20ac2.3 million).
There are no retirement commitments other than those put
forth in law for management and oversight bodies.
(in millions of euros)
2023
2022
Fixed remuneration
1.5
1.4
Directors\u2019 fees (1)
0.5
0.6
Variable remuneration
0.7
0.2
Benefits in kind
0.1
0.1
Exceptional remuneration
0.8
\u2014
(1) The 2022 directors\u2019 fees include an exceptional remuneration of \u20ac0.25
million approved at the General Meeting of June 16, 2022.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-361": { "value": "
Note 19 : Auditors\u2019 fees
PKF
Lux.
PKF
Lux.
PKF
network
PKF
network
Other auditors
TOTAL
(in millions of euros)
2023
2022
2023
2022
2023
2022
2023
2022
Statutory auditor, certification,
examination of individual and
consolidated accounts
0.46
0.46
0.80
0.78
0.66
0.66
1.92
1.90
Services other than account
certification
\u2014
0.03
\u2014
\u2014
0.01
0.01
0.01
0.04
TOTAL
0.46
0.49
0.80
0.78
0.67
0.67
1.92
1.94
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-362": { "value": "
Note 20: Important events after the end of
the reporting period
\u25a0 Solutions30 Italia SRL :
The Solutions30 Italia SRL subsidiary has been granted
temporary legal protection due to an invoicing
disagreement with its main customer. The aim is to
engage in structured discussions about the conditions of
one of its fiber-optic deployment contracts and about
scheduling Solutions30 Italia SRL\u2019s debt repayments. The
outcome of this procedure is of great importance for the
continuation of operations in Italy. Management expects to
reach an agreement with all parties involved. However, as
of April\u00a03 2024, uncertainties remain over the outcome of
these legal proceedings. At December 31, 2023, the
assets of Solutions30 Italia SRL and its subsidiaries are
valued at \u20ac50\u00a0million, while liabilities excluding
shareholders\u2019 equity amount to \u20ac57\u00a0million. Should
Solutions30 Italia SRL cease operations, the group could
incur a loss of approximately \u20ac5\u00a0million.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-363": { "value": "
21.1\u00a0 Reorganization of legal structures
The following operations were carried out in 2023:
\u25a0 Given its put and call options with regard to CFC
ITALIA SRL, the group acquired 30% of that
company\u2019s shares on February 28, 2023, increasing its
stake to 100% ownership.
\u25a0 The group acquired 49% of the shares of the Italian
company Contact 30 on June 29, 2023, and thereby
increased its stake to 100% ownership.
The following companies were created :
\u25a0 Solutions 30 TP was created in March 2023 to
comprise part of the group\u2019s operational activities in
the southeastern region of France.
\u25a0 Solutions 30 Power was created in March 2023 for
new energy solutions activities in France.
\u25a0 Solutions30 GSE and Solutions30 GSO, which were
created in December 2022, launched their respective
business activities.
\u25a0 The Belgian company TM BRABAMIJ-UNIT-T was
created to incorporate some of the group\u2019s operational
activities in Belgium.
The following companies changed names :
\u25a0 In February 2023, Sirtel was renamed Solutions 30
Mobile.
\u25a0 In February 2023, Smartfix France was renamed
mySupplace France.
\u25a0 In May 2023, Solutions 30 GSO was renamed
Solutions 30 LiftTech.
\u25a0 In December 2023, Solutions 30 Sud-Ouest was
renamed Solutions 30 Energies.
\u25a0 In December 2023, Solutions 30 Power was renamed
Solutions 30 Grand Sud-Ouest.
\u25a0 In December 2023, Janssens Business Solutions was
renamed Solutions 30 Belgium Networks.
21.3\u00a0 List of consolidated entities
The list of consolidated companies with voting rights and equity percentages and consolidation methods appears in the
table below :
Country
Company and legal form
Consolidation
method
% control at December 31, 2023
% stake at December 31, 2023
Luxembourg
Solutions30 SE
Parent company
Parent company
Parent company
Germany
Solutions30 Holding GmbH
Fully consolidated
100%
100%
Germany
Solutions30 Field Services Gmbh
Fully consolidated
100%
100%
Germany
SOLUTIONS30 GMBH
Fully consolidated
100%
100%
Germany
Solutions30 Operations GmbH
Fully consolidated
100%
100%
Germany
Solutions30 Field Services Sud Gmbh
Fully consolidated
100%
100%
Germany
WORLDLINK GMBH
Fully consolidated
100%
100%
Belgium
Unit-T
Fully consolidated
70%
70%
Belgium
BRABAMIJ TECHNICS BV
Fully consolidated
70%
70%
Belgium
BRABAMIJ INFRA BV
Fully consolidated
70%
70%
Belgium
SOLUTIONS30 FIELD SERVICES BVBA
Fully consolidated
70%
70%
Belgium
Business Solutions30 Belgium B.V.
Fully consolidated
100%
100%
Belgium
Solutions30 Belgium Networks
Fully consolidated
100%
100%
Belgium
Solutions30 Belgium
Fully consolidated
100%
100%
Belgium
UNIT-T Field Services BVBA
Fully consolidated
70%
70%
Belgium
ICT Field Services BVBA
Fully consolidated
70%
70%
Belgium
TM BRABAMIJ - UNIT-T
Fully consolidated
100%
100%
Spain
SOLUTIONS30 IBERIA
Fully consolidated
100%
100%
Spain
Provisiona Ingenieria
Fully consolidated
100%
100%
France
Telima Money
Fully consolidated
100%
100%
France
Telima Infoservices
Fully consolidated
100%
100%
France
FORM@HOME
Fully consolidated
100%
100%
France
Frepart
Fully consolidated
100%
100%
France
Telima Nord
Fully consolidated
100%
100%
France
Telima Comptage
Fully consolidated
100%
100%
France
Telima Onsite
Fully consolidated
100%
100%
France
SFM30
Fully consolidated
100%
100%
France
Telima Telco
Fully consolidated
100%
100%
France
ATLAN\u2019TECH
Fully consolidated
100%
100%
France
Solutions30 IT France
Fully consolidated
100%
100%
France
Solutions30 Sud-Est
Fully consolidated
100%
100%
France
Telima Professional Services
Fully consolidated
100%
100%
France
Telima Euro Energy
Fully consolidated
100%
100%
France
Solutions30 Martinique
Fully consolidated
100%
100%
France
Solutions30 Guyane
Fully consolidated
100%
100%
France
Solutions30 Energies
Fully consolidated
100%
100%
France
Byon
Fully consolidated
51%
51%
France
Byon Connect
Fully consolidated
51%
51%
France
MySupplace France
Fully consolidated
100%
100%
France
Solutions30 Guadeloupe
Fully consolidated
100%
100%
France
ALPHANE D\u00c9PANNAGE DISTRIBUTION (ADEDIS)
Fully consolidated
100%
100%
France
Digitilab
Fully consolidated
100%
100%
France
Releve
Fully consolidated
100%
100%
France
Itineo Academy
Fully consolidated
100%
100%
France
Solutions30 GSE
Fully consolidated
100%
100%
France
Solutions30 LiftTech
Fully consolidated
100%
100%
France
Solutions30 TP
Fully consolidated
100%
100%
France
Solutions 30 Grand Sud-Ouest
Fully consolidated
100%
100%
France
ELEC ENR
Fully consolidated
100%
100%
Italy
SOLUTIONS30 ITALIA
Fully consolidated
100%
100%
Italy
Imatel Service
Fully consolidated
100%
100%
Italy
Piemonte
Fully consolidated
100%
100%
Italy
SOLUTIONS30 CONSORTILE
Fully consolidated
73%
73%
Italy
JUSTONE SOLUTIONS (CONTACT 30)
Fully consolidated
100%
100%
Italy
Algor
Fully consolidated
60%
60%
Italy
CFC Italia
Fully consolidated
100%
100%
Country
Company and legal form
Consolidation
method
% control at December 31, 2023
% stake at December 31, 2023
Italy
Telima. C
Fully consolidated
100%
100%
Luxembourg
Smartfix 30
Fully consolidated
100%
100%
Luxembourg
Solutions30 Luxembourg
Fully consolidated
100%
100%
Morocco
SOL30MAROC
Fully consolidated
100%
100%
Netherlands
Business Solutions30 Holland
Fully consolidated
100%
100%
Netherlands
Solutions30 Netherlands
Fully consolidated
100%
100%
Netherlands
I-Holding
Fully consolidated
76%
76%
Netherlands
I-Projects
Fully consolidated
76%
76%
Poland
Solutions30 Holding
Fully consolidated
100%
100%
Poland
Solutions30 Wschod
Fully consolidated
100%
100%
Poland
Telekom Uslugi
Fully consolidated
100%
100%
Poland
Solutions30 Mobile
Fully consolidated
100%
100%
Portugal
Solutions30 Portugal
Fully consolidated
100%
100%
Portugal
Byon Solutions
Fully consolidated
51%
51%
Tunisia
Telima Tunisie
Fully consolidated
100%
100%
United Kingdom
Solutions30 UK
Fully consolidated
100%
100%
United Kingdom
Comvergent Limited
Fully consolidated
100%
100%
United Kingdom
Comvergent Holding Limited
Fully consolidated
100%
100%
United Kingdom
SOLUTIONS30 UK SERVICES LIMITED
Fully consolidated
100%
100%
The subsidiary companies in Germany listed below, which
are included in the group\u2019s consolidated financial
statements as part of the full consolidation, meet the
requirements of article 264, paragraph 3 of the German
code of commerce (HGB) :
\u2022 Solutions30 Solutions Holding GmbH, Cologne
\u2022 Solutions30 Field Services GmbH, Cologne
\u2022 Solutions30 GmbH, Ludwigsburg
\u2022 Solutions30 Operations GmbH, Weinheim
\u2022 Solutions30 Field Services S\u00fcd GmbH, Nuremberg
The consolidated financial statements thus exempt the
aforementioned subsidiary companies from certain
accounting obligations as well as from the obligation to
disclose their respective annual financial statements in
Germany. The consolidated financial statements also have
an exempting effect for the preparation of subgroup
consolidated financial statements of Solutions30 Holding
GmbH, Cologne, as they meet the requirements of the
German \u00a7 291 HGB. An explanation of the differences
between HGB and IFRS in accordance with Section 291
(3) No. 4 of the German HGB is not necessary, as the
exempting consolidated financial statements were
prepared in accordance with the IFRS adopted by the EU.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-364": { "value": "
21.2 Subsidiary acquisitions
The group records business combinations using the
acquisition method when all the acquired activities and
assets meet the definition of a business, whose control is
transferred to the group. To determine whether a given set
of activities and assets constitutes a business, the group
evaluates whether the set includes, at a minimum, an
input and an essential process, and if the acquired set of
activities and assets has the capacity to produce goods or
services.
The consideration given is measured at its fair value, for
example the net value of identifiable acquired assets. The
group evaluates minority interests based on their share of
net assets and records goodwill based on the \u201cPartial
Goodwill\u201d method. Any profit from acquisitions made under
advantageous circumstances are immediately recorded as
income. Acquisition costs are recorded as expenses.
Any considerations are evaluated at their fair value on the
date of acquisition. If the obligation to pay contingent
consideration that meets the definition of a financial
instrument has been categorized as equity, it is not
reevaluated and its payment is accounted for as equity. If
not, any other contingent considerations are reevaluated
at fair value at the end of each reporting period and any
changes in the fair values of the contingent considerations
are recorded as income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-365": { "value": "
21.2.1 Acquisitions 2023
In 2023, the group carried out the acquisition transactions
presented below. The allocation of the purchase price for
each of these transactions is closed on December 31, 2023:
\u25a0 ELEC ENR
On July 6, 2023, the group acquired 100% of ELEC ENR\u2019s
share capital. This French company installs and maintains
technologies related to renewable energy production (wind
power, solar power, etc.). The total consideration
transferred by the group to acquire this company\u2019s share
capital was \u20ac2.6 million. Acquisition-related costs, included
under \u201cother current operating expenses\u201d in the statement
of comprehensive income, were negligible.
The fair value of the acquired financial assets takes into
account receivables (mainly commercial or tax related)
whose fair value is \u20ac1.7 million. It is expected that the full
contractual amounts will be recovered.
This transaction resulted in the recognition of negative
goodwill of \u20ac0.4 million.
ELEC ENR contributed \u20ac2.9 million to group revenue and
a negligible amount to group profits between the
acquisition date and the end of the reporting period. If this
company had been acquired on the first day of the year,
the subsidiary would have contributed \u20ac7.9 million to
group revenue and its contribution to group profits would
have been negligible.
\u25a0 Acquired assets and liabilities
The fair value of the assets and liabilities acquired in
connection with the acquisition of this subsidiary by the
group in 2023 is shown in the table below :
(in millions of euros)
ELEC ENR
TOTAL
Assets
Intangible assets
4.3
4.3
Property, plant and equipment
0.2
0.2
Right-of-use assets
0.2
0.2
Cash and cash equivalents
0.2
0.2
Trade receivables
1.7
1.7
Other current assets
0.2
0.2
6.8
6.8
Equity & Liabilities
Trade debts
1.7
1.7
Other current liabilities
0.7
0.7
Other non-current liabilities
0.2
0.2
Lease liabilities
0.2
0.2
Deferred tax liabilities
1.1
1.1
3.8
3.8
Total net assets at fair value
3.0
3.0
Positive or negative goodwill
(0.4)
(0.4)
Transferred purchase contribution
2.6
2.6
Acquisitions of subsidiaries, net of cash received
2.3
2.3
Negative goodwill resulted in a profit of \u20ac0.4 million in 2023, recorded under \u201cother non-current operating income\u201d in the
statement of comprehensive income. This sum arose from the acquisition of the ELEC ENR company. This company has
a portfolio of high-potential customer contracts. The market context combined with the seller\u2019s willingness to transfer the
business to a new management team and to a group capable of investing in this new growth phase were favorable
conditions for the purchase of ELEC ENR.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2221003G8BRH3CPABK72", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }