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"fact-361": {
"value": "The group
Accounting principles and notes to the accounts
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"fact-362": {
"value": "Note 01 General information
BEWI ASA (the parent company) and its subsidiaries
(together, the group) produce, market and sell packaging,
components and insulation solutions. The parent company
conducts its business through subsidiaries in Sweden,
Finland, Denmark, Norway, Iceland, the Netherlands,
Belgium, Portugal, Spain, Poland, Germany, UK, France,
Lithuania, Czech Republic, Switzerland, Austria, US, Canada
and through associated companies in Germany, France
and Poland.
The parent company is a public limited company regis-
tered in Norway, with head office located in Trondheim,
Norway, and address Dyre Halses gate 1A, 7042 Trondheim.
BEWI ASA\u2019s registration number is 925 437 948.
The board of directors approved these consolidated
accounts on 26 March for publishing on 27 March 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-1": {
"value": "BEWI ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-2": {
"value": "produce, market and sell packaging, components and insulation solutions",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-3": {
"value": "Sweden, Finland, Denmark, Norway, Iceland, the Netherlands, Belgium, Portugal, Spain, Poland, Germany, UK, France, Lithuania, Czech Republic, Switzerland, Austria, US, Canada and through associated companies in Germany, France and Poland. ",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-4": {
"value": "public limited company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-5": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-6": {
"value": "Trondheim, Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-7": {
"value": "Dyre Halses gate 1A, 7042 Trondheim. ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-8": {
"value": "BEWI ASA\u2019",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-363": {
"value": "Note 02 Summary of key accounting principles
The key accounting policies applied in these consolidated
accounts are stated below. The policies have consistently
been applied for all periods unless otherwise specified.
All amounts are reported in million Euro, (million EUR),
unless otherwise specified. The information in brackets
concerns previous years.
2.1 Basis for preparation
The consolidated accounts for the BEWI ASA group (\u201cBEWI
ASA\u201d) have been prepared in accordance with IFRS\u00ae
Accounting Standards and interpretations from the IFRS
Interpretations Committee (IFRS IC), as adopted by the EU.
Preparing reports compliant to IFRS requires certain
critical estimates to be made, and management need to
make judgements when applying the group\u2019s accounting
policies. Complex areas, areas where judgements materi-
ally affects the accounting outcome and assumptions and
estimates that are significant to the consolidated accounts,
are stated in note 4.
No new IFRS standards or amendments to standards have
been added in 2024 that have required changes in the
accounting or measurement policies.
2.2 Segment reporting
Operating segments are identified in a manner consistent
with the internal reporting provided to the chief operating
decision-maker, which is the executive management. The
group has identified four segments to be reported: RAW,
Insulation & Construction, Packaging & Components and
Circular.
2.3 Associated companies
Holdings in associated companies are reported using the
equity method.
2.4 Translation of foreign currencies
Functional currency and presentation currency
The units of the group use their local currencies as
functional currency as they have been defined as the
currencies used in the primary economic environment
in which the respective units mainly are active. In the
consolidated accounts, Euro (EUR) is utilised as the group\u2019s
presentation currency.
The parent company\u2019s functional currency is NOK. The majority of BEWI\u2019s operations are conducted in countries where EUR is the functional currency. Transactions and balance sheet items In general, exchange rate gains and losses arising from payments of transactions in foreign currency and from translations of monetary assets and liabilities in foreign currency are reported in operating income. However, exchange rate gains and losses arising from borrowings and cash and cash equivalents are reported as financial incomes and expenses. 2.5 Intangible assets Goodwill Goodwill is monitored per cash generating unit. Goodwill is tested for impairment annually or more frequently should certain events or changes to conditions indicate a possible impairment need. The carrying value of goodwill is compared to the recoverable amount, which is the higher of fair value less costs of disposal and value in use. Any impairment is immediately reported as an expense and is not reversed. Patents/ Licences/ IT Patents, licences & IT carry a useful life and are reported at the acquisition cost less accumulated amortisation and impairment. Customer relations, trademarks and technology Customer relations, trademarks and technology assets have all been acquired through business combinations and measured at fair value on the acquisition date. Customer relations and technology have a fixed useful life and are for subsequent periods reported at the acquisition cost less accumulated amortisation and impairment. The useful life of trademarks acquired through business combinations is evaluated and determined in each acquisition. Net cash flows generated by trademarks are not expected to cease in the foreseeable future unless they are product names. Many of the trademarks in the groups balance sheet are therefore currently assessed as having an indefinite useful life. Trademarks and goodwill are tested annually for impairment as described above. Trademarks are for subsequent periods reported at the acquisition cost less any write-down from impairment. Useful lives for the group\u2019s intangible assets: Patents/Licences 5 yr. Customer relations 8\u201316 yr. Technology 6.5\u201310 yr. Product names 20 yr. 2.6 Tangible assets Depreciation is recognised on a straight-line basis over the useful life to the calculated residual value. Such deprecia- tions are carried out according to the following: Buildings 10\u201365 yr. Frameworks, foundations 64\u201384 yr. Frame supplements, interior walls 50 yr. Heating, sanitary, electricity, front, roof 40 yr. Interior surface finish/rental preparation 10 yr. Ventilation 20 yr. Elevator/transportation 25 yr. Control system and surveillance 15 yr. Other property components 50 yr. Ground installations (facilities) 20 yr. Plant and machinery 5\u201318 yr. Equipment, tools, fixtures and fittings 3\u201310 yr. 2.7 Inventory The inventory is reported at the lower of the cost and net realisable value. Cost is determined using the first-in- first-out method. Cost also includes expenses relating to the acquisition, as well as for bringing the goods to their current location and condition. Cost for the company\u2019s semi-finished or finished products is the sum of the direct production costs and the production overhead (based on normal production capacity). 2.8 Financial instruments Financial instruments are included in several balance sheet items. 2.8.1 Classification The group classifies its financial assets and liabilities in the following categories: Financial assets at fair value through profit or loss Financial assets at fair value through profit and loss are shares and participation rights in subsidiaries, associates and joint ventures. Derivatives are recognised at fair value through profit or loss. Positive fair values of derivatives are reported as financial assets. Financial assets measured at amortised cost Financial assets measured at amortised cost are financial instruments where the business model is to collect interest and principal on the instrument. These are measured at amortised cost in accordance with the effective interest method. Accounts receivables are included in this cate- gory, however due to the short maturity they are measured at nominal amounts less estimated credit losses. Financial liabilities at fair value through profit and loss Financial liabilities at fair value through profit and loss are normally limited to derivatives and earnouts from business acquisitions. Financial liabilities measured at amortised cost Financial liabilities measured at amortised cost include bond loans, liabilities to credit institutions, liabilities regard- ing financial leasing and account payables. The classification is made in accordance with the purpose of obtaining the financial asset or liability upon recognition. 2.8.2 Recognition and initial measurement Financial assets are initially recognised at fair value plus transaction costs for all financial assets not at fair value through profit or loss. Financial assets at fair value through profit or loss are initially recognised at fair value and trans- action costs are expensed. Financial assets are recognised when the group becomes a party to the contractual provisions of the instrument. Regular purchases and sales of financial assets are recognised on the settlement date. Financial assets are removed from the balance sheet when the right to obtain cash flows from the instrument has expired and the group has transferred all essential risk and benefits in conjunction with the ownership. Financial liabili- ties are recognised when the group becomes bound to the contractual obligations of the instrument. Financial liabilities are removed from the balance sheet when the obligation under the agreement is completed or otherwise extin- guished. Loans and receivables and other financial liabilities are, after the acquisition date, reported at the amortised cost calculated using the effective interest method. 2.8.3 Impairments of financial instrument At each balance sheet date, financial assets measured at amortised cost are assessed for impairment based on Expected Credit Losses (ECL). ECLs are the difference between all contractual cash flows that are due in accordance with the contract and all the cash flows that the group expects to receive, discounted at the original effective interest rate. Allowances for trade receivables are always equal to lifetime ECL. 2.9 Current and deferred tax The period\u2019s tax expenses include current and deferred tax. The current tax expense is calculated on the basis of the tax regulations in force on the balance sheet day in the countries in which the parent company and its subsidiaries are active and generate taxable revenue. Deferred tax is reported, in accordance with the balance sheet method, for all temporary differences between the tax value of assets and liabilities and the carrying amount of the consolidated accounts. Deferred tax is calculated with the application of the tax rates in force on the balance sheet day and the rates expected to be in force when the tax asset is realised, or the tax liability is cleared. Deferred tax assets on carry forwards are reported to the extent likely that future fiscal surplus will be available, against which the deficits may be exploited. 2.10 Employee remuneration Pension commitments The group has several post-employment benefit plans, including defined benefit plans, of which the majority of the pension schemes are defined contribution plans. A defined contribution plan is a pension plan according to which the group pays a fixed fee to a separate legal entity. The group carries no legal or constructive obligations to pay additional fees should the entity lack sufficient resources to remunerate all employees what they are due as a result of their service, in the current or prior periods. The fee is reported as a personnel cost when matured. A defined benefit plan is a pension plan without defined contribution. Defined benefit plans normally set out an amount for the employee to receive upon retirement, normally based on one or several factors such as age, period of service and salary. The group provides defined benefit plans for a limited number of people, in Finland, in the UK, and in Norway. These plans are further described in note 26. In addition, the group provides other long- term benefits in the Netherlands for long-term service (Jubilee fund), calculated in the same manner as a defined benefit plan. The liability reported on the balance sheet in conjunction with the defined benefit pension plan is the present value of the defined benefit commitment at the end of the reporting period less the plan assets\u2019 fair value. The defined benefit pension commitment is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit liability is determined through discounting future estimated cash flows using the interest rate for investment grade corporate bonds or housing bonds issued in the same currency as the benefits, with terms comparable to the pension commitment in question. The net interest is calculated by applying discounted interest charges to defined benefit plans and for the fair value of the plan assets. The current service cost is included in the personnel costs and the net interest among financial items. Revaluation gains and losses as a result of adjustments in accordance with experience and changes to actuarial estimates are reported in other comprehensive income for the period during which they arise. They are part of the profit carried forward in the changes to consolidated equity and the balance sheet. Costs for service in prior periods are reported in the income statement. Share-based incentive programme BEWI ASA has a share-based incentive programme, enti- tling the participants to subscribe for shares in BEWI ASA during a three-year period. The fair value of the share options issued is determined at the grant date in accordance with the Black & Scholes valuation model, taking into consideration the terms and conditions that are related to the share price. The value is recognised in the income statement as a personnel cost allocated over the vesting period with a corresponding increase in equity. The recognised cost corresponds to the fair value of the estimated number of share options that are expected to vest. This cost is adjusted in subsequent periods to reflect the actual number of vested options and shares. 2.11 Revenue recognition and net sales BEWI sells products for insulation to the construction industry as well as packaging solutions to the manufactur- ing industry and food producers. Virtually all of these sales transactions meet the definition of a point in time revenue recognition. The sales are reported as revenue when the product is delivered to a customer. Delivery is deemed to have taken place when the products have arrived at the location defined by the shipment terms. Net sales in the Income Statement consist of sale of goods and services in the ordinary course of business, traded goods sold, and deduction of customer discounts and bonuses. 2.12 Leases The group has decided to apply the practical expedients for short-term leases and low-value assets. This means that contracts with shorter maturities than 12 months and leases of low value (value of assets when it is new of less than EUR 5 000) are not included in the calculation of right-of-use assets or leasing liabilities but continue to be reported with straight-line expense over the lease term. Examples of low value assets are computers, printers and copiers. 2.13 Government grants Government grants are recognised in profit or loss on a systematic basis over the periods in which the related expenses, which the grants are intended to compensate for, are recognised. Government grants are recognised as a reduction of such related expenses. Government grants received for investments are recognised in the balance sheet as a reduction of the booked value of the asset. 2.14 Cash flow statement Cash flow statement is prepared using the indirect method. The reported cash flow solely contains transac- tions giving rise to payments ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-365": {
"value": "2.1 Basis for preparation The consolidated accounts for the BEWI ASA group (\u201cBEWI ASA\u201d) have been prepared in accordance with IFRS\u00ae Accounting Standards and interpretations from the IFRS Interpretations Committee (IFRS IC), as adopted by the EU. Preparing reports compliant to IFRS requires certain critical estimates to be made, and management need to make judgements when applying the group\u2019s accounting policies. Complex areas, areas where judgements materi- ally affects the accounting outcome and assumptions and estimates that are significant to the consolidated accounts, are stated in note 4. No new IFRS standards or amendments to standards have been added in 2024 that have required changes in the accounting or measurement policies.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-9": {
"value": "BEWI ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-366": {
"value": "2.2 Segment reporting Operating segments are identified in a manner consistent with the internal reporting provided to the chief operating decision-maker, which is the executive management. The group has identified four segments to be reported: RAW, Insulation & Construction, Packaging & Components and Circular. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-367": {
"value": "2.3 Associated companies Holdings in associated companies are reported using the equity method. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-368": {
"value": "2.4 Translation of foreign currencies Functional currency and presentation currency The units of the group use their local currencies as functional currency as they have been defined as the currencies used in the primary economic environment in which the respective units mainly are active. In the consolidated accounts, Euro (EUR) is utilised as the group\u2019s presentation currency. Transactions and balance sheet items
In general, exchange rate gains and losses arising from
payments of transactions in foreign currency and from
translations of monetary assets and liabilities in foreign
currency are reported in operating income. However,
exchange rate gains and losses arising from borrowings
and cash and cash equivalents are reported as financial
incomes and expenses.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-369": {
"value": "2.5 Intangible assets
Goodwill
Goodwill is monitored per cash generating unit. Goodwill
is tested for impairment annually or more frequently
should certain events or changes to conditions indicate a
possible impairment need. The carrying value of goodwill
is compared to the recoverable amount, which is the
higher of fair value less costs of disposal and value in use.
Any impairment is immediately reported as an expense
and is not reversed.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-370": {
"value": "Patents/ Licences/ IT
Patents, licences & IT carry a useful life and are reported
at the acquisition cost less accumulated amortisation and
impairment.
Customer relations, trademarks and technology
Customer relations, trademarks and technology assets
have all been acquired through business combinations and
measured at fair value on the acquisition date. Customer
relations and technology have a fixed useful life and are for
subsequent periods reported at the acquisition cost less
accumulated amortisation and impairment. The useful life
of trademarks acquired through business combinations is
evaluated and determined in each acquisition. Net cash
flows generated by trademarks are not expected to cease
in the foreseeable future unless they are product names.
Many of the trademarks in the groups balance sheet
are therefore currently assessed as having an indefinite
useful life. Trademarks and goodwill are tested annually
for impairment as described above. Trademarks are for
subsequent periods reported at the acquisition cost less
any write-down from impairment.
Useful lives for the group\u2019s intangible assets:
Patents/Licences 5 yr.
Customer relations 8\u201316 yr.
Technology 6.5\u201310 yr.
Product names 20 yr.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-384": {
"value": "2.6 Tangible assets
Depreciation is recognised on a straight-line basis over the
useful life to the calculated residual value. Such deprecia-
tions are carried out according to the following:
Buildings 10\u201365 yr.
Frameworks, foundations 64\u201384 yr.
Frame supplements, interior walls 50 yr.
Heating, sanitary, electricity, front, roof 40 yr.
Interior surface finish/rental preparation 10 yr.
Ventilation 20 yr.
Elevator/transportation 25 yr.
Control system and surveillance 15 yr.
Other property components 50 yr.
Ground installations (facilities) 20 yr.
Plant and machinery 5\u201318 yr.
Equipment, tools, fixtures and fittings 3\u201310 yr.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-371": {
"value": "2.6 Tangible assets Depreciation is recognised on a straight-line basis over the useful life to the calculated residual value. Such deprecia- tions are carried out according to the following: Buildings 10\u201365 yr. Frameworks, foundations 64\u201384 yr. Frame supplements, interior walls 50 yr. Heating, sanitary, electricity, front, roof 40 yr. Interior surface finish/rental preparation 10 yr. Ventilation 20 yr. Elevator/transportation 25 yr. Control system and surveillance 15 yr. Other property components 50 yr. Ground installations (facilities) 20 yr. Plant and machinery 5\u201318 yr. Equipment, tools, fixtures and fittings 3\u201310 yr",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-372": {
"value": "2.7 Inventory
The inventory is reported at the lower of the cost and
net realisable value. Cost is determined using the first-in-
first-out method. Cost also includes expenses relating to
the acquisition, as well as for bringing the goods to their
current location and condition. Cost for the company\u2019s
semi-finished or finished products is the sum of the direct
production costs and the production overhead (based on
normal production capacity).
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-373": {
"value": "2.8 Financial instruments Financial instruments are included in several balance sheet items. 2.8.1 Classification The group classifies its financial assets and liabilities in the following categories: Financial assets at fair value through profit or loss Financial assets at fair value through profit and loss are shares and participation rights in subsidiaries, associates and joint ventures. Derivatives are recognised at fair value through profit or loss. Positive fair values of derivatives are reported as financial assets. Financial assets measured at amortised cost Financial assets measured at amortised cost are financial instruments where the business model is to collect interest and principal on the instrument. These are measured at amortised cost in accordance with the effective interest method. Accounts receivables are included in this cate- gory, however due to the short maturity they are measured at nominal amounts less estimated credit losses. Financial liabilities at fair value through profit and loss Financial liabilities at fair value through profit and loss are normally limited to derivatives and earnouts from business acquisitions. Financial liabilities measured at amortised cost Financial liabilities measured at amortised cost include bond loans, liabilities to credit institutions, liabilities regard- ing financial leasing and account payables. The classification is made in accordance with the purpose of obtaining the financial asset or liability upon recognition. 2.8.2 Recognition and initial measurement Financial assets are initially recognised at fair value plus transaction costs for all financial assets not at fair value through profit or loss. Financial assets at fair value through profit or loss are initially recognised at fair value and trans- action costs are expensed. Financial assets are recognised when the group becomes a party to the contractual provisions of the instrument. Regular purchases and sales of financial assets are recognised on the settlement date. Financial assets are removed from the balance sheet when the right to obtain cash flows from the instrument has expired and the group has transferred all essential risk and benefits in conjunction with the ownership. Financial liabili- ties are recognised when the group becomes bound to the contractual obligations of the instrument. Financial liabilities are removed from the balance sheet when the obligation under the agreement is completed or otherwise extin- guished. Loans and receivables and other financial liabilities are, after the acquisition date, reported at the amortised cost calculated using the effective interest method. 2.8.3 Impairments of financial instrument At each balance sheet date, financial assets measured at amortised cost 2021 Artbox Report Template All rights reserved \u00a9 Artbox AS 2021 2021 Artbox Report Template All rights reserved \u00a9 Artbox AS 2021 between all contractual cash flows that are due in accordance with the contract and all the cash flows that the group expects to receive, discounted at the original effective interest rate. Allowances for trade receivables are always equal to lifetime ECL",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-385": {
"value": "2.8.1 Classification
The group classifies its financial assets and liabilities in the
following categories:
Financial assets at fair value through profit or loss
Financial assets at fair value through profit and loss are
shares and participation rights in subsidiaries, associates
and joint ventures. Derivatives are recognised at fair value
through profit or loss. Positive fair values of derivatives are
reported as financial assets.
Financial assets measured at amortised cost
Financial assets measured at amortised cost are financial
instruments where the business model is to collect interest
and principal on the instrument. These are measured at
amortised cost in accordance with the effective interest
method. Accounts receivables are included in this cate-
gory, however due to the short maturity they are measured
at nominal amounts less estimated credit losses.
Financial liabilities at fair value through profit and loss
Financial liabilities at fair value through profit and loss are
normally limited to derivatives and earnouts from business
acquisitions.
Financial liabilities measured at amortised cost
Financial liabilities measured at amortised cost include
bond loans, liabilities to credit institutions, liabilities regard-
ing financial leasing and account payables.
The classification is made in accordance with the purpose of
obtaining the financial asset or liability upon recognition.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-386": {
"value": "2.8.2 Recognition and initial measurement
Financial assets are initially recognised at fair value plus
transaction costs for all financial assets not at fair value
through profit or loss. Financial assets at fair value through
profit or loss are initially recognised at fair value and trans-
action costs are expensed. Financial assets are recognised
when the group becomes a party to the contractual
provisions of the instrument. Regular purchases and sales
of financial assets are recognised on the settlement date.
Financial assets are removed from the balance sheet when
the right to obtain cash flows from the instrument has
expired and the group has transferred all essential risk and
benefits in conjunction with the ownership. Financial liabili-
ties are recognised when the group becomes bound to the
contractual obligations of the instrument. Financial liabilities
are removed from the balance sheet when the obligation
under the agreement is completed or otherwise extin-
guished. Loans and receivables and other financial liabilities
are, after the acquisition date, reported at the amortised cost
calculated using the effective interest method.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-387": {
"value": "2.8.3 Impairments of financial instrument At each balance sheet date, financial assets measured at amortised cost 2021 Artbox Report Template All rights reserved \u00a9 Artbox AS 2021 2021 Artbox Report Template All rights reserved \u00a9 Artbox AS 2021 between all contractual cash flows that are due in accordance with the contract and all the cash flows that the group expects to receive, discounted at the original effective interest rate. Allowances for trade receivables are always equal to lifetime ECL",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-374": {
"value": "2.9 Current and deferred tax
The period\u2019s tax expenses include current and deferred
tax. The current tax expense is calculated on the basis of
the tax regulations in force on the balance sheet day in the
countries in which the parent company and its subsidiaries
are active and generate taxable revenue. Deferred tax is
reported, in accordance with the balance sheet method,
for all temporary differences between the tax value of
assets and liabilities and the carrying amount of the
consolidated accounts. Deferred tax is calculated with the
application of the tax rates in force on the balance sheet
day and the rates expected to be in force when the tax
asset is realised, or the tax liability is cleared. Deferred tax
assets on carry forwards are reported to the extent likely
that future fiscal surplus will be available, against which the
deficits may be exploited.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-375": {
"value": "2.10 Employee remuneration Pension commitments The group has several post-employment benefit plans, including defined benefit plans, of which the majority of the pension schemes are defined contribution plans. A defined contribution plan is a pension plan according to which the group pays a fixed fee to a separate legal entity. The group carries no legal or constructive obligations to pay additional fees should the entity lack sufficient resources to remunerate all employees what they are due as a result of their service, in the current or prior periods. The fee is reported as a personnel cost when matured. A defined benefit plan is a pension plan without defined contribution. Defined benefit plans normally set out an amount for the employee to receive upon retirement, normally based on one or several factors such as age, period of service and salary. The group provides defined benefit plans for a limited number of people, in Finland, in the UK, and in Norway. These plans are further described in note 26. In addition, the group provides other long- term benefits in the Netherlands for long-term service (Jubilee fund), calculated in the same manner as a defined benefit plan. The liability reported on the balance sheet in conjunction with the defined benefit pension plan is the present value of the defined benefit commitment at the end of the reporting period less the plan assets\u2019 fair value. The defined benefit pension commitment is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit liability is determined through discounting future estimated cash flows using the interest rate for investment grade corporate bonds or housing bonds issued in the same currency as the benefits, with terms comparable to the pension commitment in question. The net interest is calculated by applying discounted interest charges to defined benefit plans and for the fair value of the plan assets. The current service cost is included in the personnel costs and the net interest among financial items. Revaluation gains and losses as a result of adjustments in accordance with experience and changes to actuarial estimates are reported in other comprehensive income for the period during which they arise. They are part of the profit carried forward in the changes to consolidated equity and the balance sheet. Costs for service in prior periods are reported in the income statement",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-376": {
"value": "Share-based incentive programme BEWI ASA has a share-based incentive programme, enti- tling the participants to subscribe for shares in BEWI ASA during a three-year period. The fair value of the share options issued is determined at the grant date in accordance with the Black & Scholes valuation model, taking into consideration the terms and conditions that are related to the share price. The value is recognised in the income statement as a personnel cost allocated over the vesting period with a corresponding increase in equity. The recognised cost corresponds to the fair value of the estimated number of share options that are expected to vest. This cost is adjusted in subsequent periods to reflect the actual number of vested options and shares",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-377": {
"value": "2.11 Revenue recognition and net sales BEWI sells products for insulation to the construction industry as well as packaging solutions to the manufactur- ing industry and food producers. Virtually all of these sales transactions meet the definition of a point in time revenue recognition. The sales are reported as revenue when the product is delivered to a customer. Delivery is deemed to have taken place when the products have arrived at the location defined by the shipment terms. Net sales in the Income Statement consist of sale of goods and services in the ordinary course of business, traded goods sold, and deduction of customer discounts and bonuses",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-378": {
"value": "2.12 Leases
The group has decided to apply the practical expedients
for short-term leases and low-value assets. This means
that contracts with shorter maturities than 12 months
and leases of low value (value of assets when it is new of
less than EUR 5 000) are not included in the calculation of
right-of-use assets or leasing liabilities but continue to be
reported with straight-line expense over the lease term.
Examples of low value assets are computers, printers and
copiers.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-379": {
"value": "2.13 Government grants Government grants are recognised in profit or loss on a systematic basis over the periods in which the related expenses, which the grants are intended to compensate for, are recognised. Government grants are recognised as a reduction of such related expenses. Government grants received for investments are recognised in the balance sheet as a reduction of the booked value of the asset",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-380": {
"value": "2.14 Cash flow statement
Cash flow statement is prepared using the indirect
method. The reported cash flow solely contains transac-
tions giving rise to payments
124 124 Financial statements | The Group Financial statements | The Group
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-364": {
"value": "Note 03 Financial risk management 3.1 Financial risk factors The group is through its activities exposed to several different risks: market risks (currency risk, interest rate risk and price risk), credit risk and liquidity risk. The group\u2019s comprehensive financial risk management is focused on the unpredictability of the financial markets and strives to minimise any adverse effect on the consolidated profits. The use of derivative financial instru- ments has so far mainly been limited to mitigation of currency exposure on intra-group borrowing and lending and the cash flow risk from variable interest on the long-term borrowing. The risk management is controlled by the central finance depart- ment and the treasury function within that department. The finance department identifies, evaluates and hedges financial risks in close cooperation with the group\u2019s operative units. Currency risk The group operates in the Nordic countries, in continental Europe, in the UK and in North America and is mainly exposed to cur- rency risk arising from currency exposure to the Swedish Krona (SEK), the Danish Krone (DKK) and the Norwegian Krone (NOK). Currency risks arise from both transaction exposure and translation exposure. Transaction exposure should, when possible, be centralised and managed by the group\u2019s central treasury function. Transaction exposure Transaction exposure arises when revenues and costs are incurred in different currencies and exposes the group to changes in net cash flow due to fluctuations in exchange rates. This is applicable to both operational cash flows and to financial commit- ments that will end in a cash outflow. Transaction exposure also arises on fair value changes on existing balance sheet items in foreign currency, such as trade receivables and liabilities and borrowing and lending, when these items are revalued on the balance sheet date or when settled. The largest transaction exposure to operational cash flows is attributable to raw material purchases in Sweden and Norway, which are done in EUR. As DKK is pegged to the EUR, Denmark is not subject to that same exposure. In addition, there is also a minor exposure between other currency pairs where sales or purchases are concluded in foreign currencies. The largest fair value exposure on the balance sheet is related to intra-group loans, mainly EUR denominated, from Sweden to its subsidiaries. However, the main sources of funding for the group, the bond loan and the overdraft facility, are denominated in EUR to match the intragroup loans to subsidiaries predominately located in the Euro area. The currencies in which the group\u2019s interest-bearing liabilities are denominated are presented in note 25. The following measures are taken by BEWI to reduce the transaction exposure: \u2022 For raw material purchases from the Euro area into the Nordics, price and currency clauses are in general incorporated into customer agreements. \u2022 Intra-group trade receivables and liabilities should be settled within a limited time-frame. \u2022 The group\u2019s external borrowing should be matched to the currency of intra-group lending to subsidiaries. \u2022 Bank balances in foreign currency should be exchanged to local currency as soon as possible. Transaction exposure to operational cash flows have only to a limited extent been hedged by using derivatives. However, to the extent that there is a major net exposure in any currency from borrowing and lending, that balance sheet exposure should be hedged by using forward contracts or swaps. Net balance sheet exposure has been managed by a combination of short-term derivatives and long-term derivatives, depending on the nature of the exposure. Hedge accounting has not been applied for these hedges. The net fair value of derivate contracts used for hedging transaction exposure, as of 31 December, and for which hedge accounting has not been applied is presented in the table below. The derivative assets are reported as Other financial assets in the balance sheet and the derivative liabilities as Other financial liabilities. million EUR 0-6 months 7-12 months 2-3 yr. 3-4 yr. 4-5 yr. As of 31 Dec 2024 Derivative asset \u2013 fair value through income statement 0.0 - 1.6 - - Derivative liability \u2013 fair value through income statement -0.3 - - - - Total -0.3 - 1.6 - - As of 31 Dec 2023 Derivative asset \u2013 fair value through income statement 2.1 0.3 1.1 0.1 - Derivative liability \u2013 fair value through income statement - - -3.2 - - Total 2.1 0.3 -2.1 0.1 - The impact from transaction exposure on consolidated profit or loss is presented in note 10. Translation exposure Translation exposure arises when the income statements and balance sheets of foreign operations are translated to EUR, the presentation currency of the group\u2019s financial statements. The reported net sales and profit of the group, as well as the net assets of the group, are consequently exposed to changes in exchange rates between EUR and the currencies of the group\u2019s foreign operations. The translation exposure is not hedged, but the group strives to have a balance in major currencies between net debt, equity and EBITDA to reduce volatility in the balance sheet and key financial ratios. A sensitivity analysis shows that if EUR would have fluctuated by 5 per cent against all other currencies in the group, the impact
on adjusted EBITDA from continuing operations would have been +/- EUR 1.2 million in 2024 (EUR 1.6 million). This assumes that
all other variables are held constant and ignores any compensating effects from transaction exposure, for example the impact
from raw material purchases.
Interest rate risk
Interest rate risk is the risk that changes in market interest rates will have a negative impact on cash flow or fair value of financial
assets and liabilities. Cash flow risk arises from changes in variable interest rates, whereas fair value risk arises from changes in
fixed interest rates. It is the policy of the group to limit the interest rate risk to cash flow risk by restricting the allowed average
interest duration for both borrowing and financial investments. However, it is possible to deviate from that principle when
deemed adequate, for example due to large unfavourable moves in market interest rates. The group\u2019s borrowing is primarily
exposed to changes in Euribor through the bond loan, and short term interest rates in SEK and NOK, as further outlined in Note
25 Borrowings. Due to the substantial increase in the Euribor during the last couple of years, the group entered into two interest
rate swaps in 2024, to hedge the cash flow risk from the bond loan interest payments, by swapping 70% of the variable interest
to fixed interest until the bond loan maturity date on 3 September 2026. This details of this hedge are further outlined under
the section Hedge accounting below. The group\u2019s lending, limited to loans to associated companies, is exposed to changes in
Euribor, as described in Note 16 Shares in associates.
In the event that the interest rate would fluctuate up or down by 50 basis points, all other variables held constant, the impact
on net profit would have been +/- EUR 1.4 million in 2024 (EUR 1.7 million).
Price risk
The group is exposed to price risks in relation to shareholdings other than shares held in group companies or associated
companies. Such other shareholdings are measured at fair value, but the modest value of these holdings in the consolidated
statements of financial position, makes the risk limited. The corporate bonds are listed on Nasdaq Stockholm, and the group is
therefore exposed to fluctuations of the market value if the repurchase clause in the bond agreement would be utilised.
Credit risk
Credit risk refers to the risk that a counterparty in a financial transaction may not fulfil its obligations. It is a risk applicable to
trade receivables, lending and to cash and cash equivalents. Credit risks are managed by the central treasury function, except
for credit risks related to accounts receivables, which are managed locally by the subsidiaries or business units.
Each subsidiary or business unit shall monitor and analyse the credit risks for each new customer before standard terms for
payment and delivery are offered. If customers are credit rated by independent credit rating agencies, these credit ratings
are utilised. In the event that no independent credit rating exists, the group company undertakes a risk assessment of the
customer\u2019s creditworthiness, in which the customer\u2019s financial position is considered, as well as previous experience and other
factors. Individual risk limits are determined on the basis of internal or external credit ratings. In case no relevant credit risk can
be assessed and no credit limit established, only prepayments are accepted. The application of credit limits is monitored regu-
larly. The credit-term is normally 30 days, but both shorter and longer terms are applied, depending on the customer and local
practices. A breakdown of maturity for accounts receivables, as well as description of the principles for estimating credit losses,
are presented in note 18 Accounts receivables.
To minimise the credit risk for cash and cash equivalents, only banks and financial institutions with strong credit rating from
independent credit rating agencies are accepted. The maximum credit risk exposure corresponds to the financial assets pre-
sented in note 17 Financial instruments per category.
Liquidity risk
Liquidity risk is the risk that the group does not have access to adequate financing on acceptable terms at any given point in
time. This requires a combination of short-term monitoring of cash flow and securing short and long-term financing of the
group.
Cash flow forecasts are prepared by the group\u2019s operating companies and are closely monitored by the treasury department.
The group should always have a sufficient liquidity reserve to meet the short-term operating needs. In order to balance sea-
sonal effects in operating cash flow, and managing other short term funding needs mainly related to change in working capital,
the group has secured an revolving credit facility (RCF). The facility was decreased from a total of EUR 150 million in 2023 to
EUR 123.5 million by the end of 2024. The facility was reduced further to EUR 111.5 million in the beginning of 2025. The facility
is provided by two banks and runs until 2026. Part of the total RCF frame has been utilized for an overdraft facility provided by
one of the banks. In September 2024, the group also entered into a receivables purchase agreement (RPA) with one of the banks
granting the RCF. The RPA has more attractive margins than the RCF and provides a more flexible financing structure for the
group\u2019s working capital. The RPA is an uncommitted facility with a frame of EUR 75 million. The available credit limit under the
RCF is reduced partly by the amount utilised under the RPA. On 31 December 2024, EUR 54.7 million was utlised under the RPA.
For the long-term financing of the group, BEWI has issued a EUR 250 million five year sustainability linked bond that matures on
3 September 2026, with a possibility for BEWI to unilaterally decide on an early redemption after 3 March 2025 of 50 per cent
of the bonds outstanding at that date. A detailed description of the terms for the bond loans is given in note 25 Borrowings.
In addition to the centrally negotiated borrowings, there are also a few liabilities to credit institutions and overdraft facilities in
companies acquired, that have not been subject refinancing post acquisition.
The amounts in the table below are the agreed, undiscounted cash flows, including both principal and interest.
As of 31 Dec 2024
million EUR <1 yr. 1\u20132 yr. 2\u20135 yr. >5 yr.
Bond loans - 251.9 - -
Liabilities to credit institutions 8.4 70.4 1.6 0.5
Overdraft 1.4 - - -
Accounts payables 77.0 - - -
Other non-current liabilities 0.2 - - -
Liabilities leases 40.6 37.3 100.1 214.0
Total 127.6 359.6 101.7 214.5
As of 31 Dec 2023
million EUR <1 yr. 1\u20132 yr. 2\u20135 yr. >5 yr.
Bond loans - - 250.0 -
Liabilities to credit institutions 15.4 125.3 3.4 -
Overdraft 4.4 - - -
Accounts payables 81.6 - - -
Other non-current liabilities - 0.4
Liabilities leases 33.4 31.4 82.4 181.1
Total 134.8 157.1 335.8 181.1
The undiscounted cash flow for liabilities leases correspond to the future lease payments reflected in the calculation of the
discounted lease liability in accordance with IFRS 16.
Hedge accounting
The group has entered into interest swaps, by swapping variable interest on the bond loan to fixed. The swaps have similar
critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The group
does not hedge 100% of its bond loan, and so the hedged item is identified as a proportion of the outstanding bond loan up
to the notional amount of the swaps. Since all critical items matched during the year, there is an economic relationship. Hedge
accounting has been applied to these cash flow hedges. In late 2023, the group also entered into minor FX forward contracts to
hedge against the currency transaction exposure arising from specific operational cash flows during a limited amount of time in
the first quarter of 2024 and for which hedge accounting was applied.
Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness
assessments, to ensure that an economic relationship exists between the hedged item and the hedging instrument. Hedge
ineffectiveness for interest rate swaps is tested by comparing, for example, the maturity, currency and interest terms of the swap
against those of the hedged loan. Hedge effectiveness for the FX forwards was tested by comparing critical terms of the FX
forwards, such as timing, currency and transaction amount, against the forecast operational cash outflows. No hedge ineffec-
tiveness was identified for interest rate swaps or FX forwards in 2024 and 2023.
The derivative liabilities arising from cash flow hedges for which hedge accounting has been applied are recognised as Other
financial liabilities and specified in the table below.
As of 31 dec 2024
million EUR 0-6 months 7-12 m\u00e5n 2-3 years
Derivative liability \u2013 fair value through OCI
Interest rate swaps - - 3.3
FX forwards - - -
Total - - 3.3
As of 31 dec 2023
million EUR 0-6 months 7-12 m\u00e5n 2-3 years
Derivative liability \u2013 fair value through OCI
Interest rate swaps - - -
FX forwards 0.1 - -
Total 0.1 - -
A reconciliation of the group\u2019s hedging reserve is presented in the tables below.
million EUR
Interest
rate swaps FX forwards Total
As of 31 dec 2023 - -0.1 -0.1
Change in fair value through OCI -3.3 - -3.3
Transferred to the cost of inventory - 0.1 0.1
As of 31 dec 2024 -3.3 - -3.3
million EUR
Interest
rate swaps FX forwards Total
As of 31 dec 2022 - - -
Change in fair value through OCI - -0.1 -0.1
As of 31 dec 2023 - -0.1 -0.1
3.2 Fair value
The table below presents the fair value of financial instruments measured at fair value though profit and loss, or, which is the
case with the bond loans, fair value of financial instruments measured at amortised cost. The carrying amount of the group\u2019s
other financial assets and liabilities is considered to constitute a good approximation of fair value, since they carry floating
interest rates or are of a current nature.
As of 31 Dec 2024
Carrying
amount million EUR Level 1 Level 2 Level 3 Total
Financial assets measured at fair value through profit and loss
Participation in other companies - - 0.5 0.5 0.5
Derivative asset - 1.6 - 1.6 1.6
Total - 1.6 0.5 2.1 2.1
Financial liabilities measured at amortised cost
Bond loan 248.1 - - 248.1 249.4
Total 248.1 - - 248.1 249.4
Financial liabilities measured at fair value through other comprehensive income
Derivative liabilities - 3.3 - 3.3 3.3
Total - 3.3 - 3.3 3.3
Financial liabilities measured at fair value through profit and loss
Derivative liability - 0.3 - 0.3 0.3
Other financial non-current liabilities - - 0.2 0.2 0.2
Total - 0.3 0.2 0.5 0.5
As of 31 Dec 2023
Carrying
amount million EUR Level 1 Level 2 Level 3 Total
Financial assets measured at fair value through profit and loss
Participation in other companies - - 0.5 0.5 0.5
Derivative asset - 3.6 - 3.6 3.6
Total - 3.6 0.5 4.1 4.1
Financial liabilities measured at amortised cost
Bond loan 235.0 - - 235.0 247.9
Total 235.0 - - 235.0 247.9
Financial liabilities measured at fair value through other comprehensive income
Derivative liabilities - 0.1 - 0.1 0.1
Total - 0.1 - 0.1 0.1
Financial liabilities measured at fair value through profit and loss
Derivative liability - 3.2 - 3.2 3.2
Other financial non-current liabilities - - 0.4 0.4 0.4
Total - 3.2 0.4 3.6 3.6
Level 1 \u2013 Listed prices (unadjusted) on an active market for identical assets and liabilities.
Level 2 \u2013 Other observable data for the asset or liability that is listed prices included at level 1, either directly (as price) or
indirectly (derived from price).
Level 3 \u2013 Data for the asset or liability that is not based observable market data.
Level 3 \u2013 Changes during the period, million EUR
Participation in other
companies
Other financial
non-current liabilities
As of 31 Dec 2023 0.5 0.4
Settlement - -0.2
As of 31 Dec 2024 0.5 0.2
Level 3 \u2013 Changes during the period, million EUR
Participation in other
companies
Other financial
non-current liabilities
As of 31 Dec 2022 0.5 0.7
Settlement - -0.3
Fair value adjustment through profit and loss 0.0 -
As of 31 Dec 2023 0.5 0.4
",
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"fact-381": {
"value": "Currency risk The group operates in the Nordic countries, in continental Europe, in the UK and in North America and is mainly exposed to cur- rency risk arising from currency exposure to the Swedish Krona (SEK), the Danish Krone (DKK) and the Norwegian Krone (NOK). Currency risks arise from both transaction exposure and translation exposure. Transaction exposure should, when possible, be centralised and managed by the group\u2019s central treasury function. Transaction exposure Transaction exposure arises when revenues and costs are incurred in different currencies and exposes the group to changes in net cash flow due to fluctuations in exchange rates. This is applicable to both operational cash flows and to financial commit- ments that will end in a cash outflow. Transaction exposure also arises on fair value changes on existing balance sheet items in foreign currency, such as trade receivables and liabilities and borrowing and lending, when these items are revalued on the balance sheet date or when settled. The largest transaction exposure to operational cash flows is attributable to raw material purchases in Sweden and Norway, which are done in EUR. As DKK is pegged to the EUR, Denmark is not subject to that same exposure. In addition, there is also a minor exposure between other currency pairs where sales or purchases are concluded in foreign currencies. The largest fair value exposure on the balance sheet is related to intra-group loans, mainly EUR denominated, from Sweden to its subsidiaries. However, the main sources of funding for the group, the bond loan and the overdraft facility, are denominated in EUR to match the intragroup loans to subsidiaries predominately located in the Euro area. The currencies in which the group\u2019s interest-bearing liabilities are denominated are presented in note 25. The following measures are taken by BEWI to reduce the transaction exposure: \u2022 For raw material purchases from the Euro area into the Nordics, price and currency clauses are in general incorporated into customer agreements. \u2022 Intra-group trade receivables and liabilities should be settled within a limited time-frame. \u2022 The group\u2019s external borrowing should be matched to the currency of intra-group lending to subsidiaries. \u2022 Bank balances in foreign currency should be exchanged to local currency as soon as possible. Transaction exposure to operational cash flows have only to a limited extent been hedged by using derivatives. However, to the extent that there is a major net exposure in any currency from borrowing and lending, that balance sheet exposure should be hedged by using forward contracts or swaps. Net balance sheet exposure has been managed by a combination of short-term derivatives and long-term derivatives, depending on the nature of the exposure. Hedge accounting has not been applied for these hedges. The net fair value of derivate contracts used for hedging transaction exposure, as of 31 December, and for which hedge accounting has not been applied is presented in the table below. The derivative assets are reported as Other financial assets in the balance sheet and the derivative liabilities as Other financial liabilities. million EUR 0-6 months 7-12 months 2-3 yr. 3-4 yr. 4-5 yr. As of 31 Dec 2024 Derivative asset \u2013 fair value through income statement 0.0 - 1.6 - - Derivative liability \u2013 fair value through income statement -0.3 - - - - Total -0.3 - 1.6 - - As of 31 Dec 2023 Derivative asset \u2013 fair value through income statement 2.1 0.3 1.1 0.1 - Derivative liability \u2013 fair value through income statement - - -3.2 - - Total 2.1 0.3 -2.1 0.1 - The impact from transaction exposure on consolidated profit or loss is presented in note 10. Translation exposure Translation exposure arises when the income statements and balance sheets of foreign operations are translated to EUR, the presentation currency of the group\u2019s financial statements. The reported net sales and profit of the group, as well as the net assets of the group, are consequently exposed to changes in exchange rates between EUR and the currencies of the group\u2019",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-382": {
"value": "Credit risk Credit risk refers to the risk that a counterparty in a financial transaction may not fulfil its obligations. It is a risk applicable to trade receivables, lending and to cash and cash equivalents. Credit risks are managed by the central treasury function, except for credit risks related to accounts receivables, which are managed locally by the subsidiaries or business units. Each subsidiary or business unit shall monitor and analyse the credit risks for each new customer before standard terms for payment and delivery are offered. If customers are credit rated by independent credit rating agencies, these credit ratings are utilised. In the event that no independent credit rating exists, the group company undertakes a risk assessment of the customer\u2019s creditworthiness, in which the customer\u2019s financial position is considered, as well as previous experience and other factors. Individual risk limits are determined on the basis of internal or external credit ratings. In case no relevant credit risk can be assessed and no credit limit established, only prepayments are accepted. The application of credit limits is monitored regu- larly. The credit-term is normally 30 days, but both shorter and longer terms are applied, depending on the customer and local practices. A breakdown of maturity for accounts receivables, as well as description of the principles for estimating credit losses, are presented in note 18 Accounts receivables. To minimise the credit risk for cash and cash equivalents, only banks and financial institutions with strong credit rating from independent credit rating agencies are accepted. The maximum credit risk exposure corresponds to the financial assets pre- sented in note 17 Financial instruments per category. ",
"dimensions": {
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-383": {
"value": "3.3 Capital management The group\u2019s capital is defined as capital employed, which comprises total equity and net debt. The objective for the capital structure is to guarantee the group\u2019s capacity to continue its operations and to support a profitable growth through a combi- nation of M&A activities and organic growth, with the aim to continue generating return to shareholders and benefits to other stakeholders. This should be achieved through an optimal capital structure that reduces the cost of capital. In order to maintain or adjust the capital structure, the group may: alter the dividend to shareholders, reimburse capital to shareholders, issue new shares, raise new loans or dispose of assets. The capital is assessed on the basis of the return on capital employed. Net debt is defined as interest-bearing liabilities less cash and cash equivalents. Net debt is calculated both with and without the effect from IFRS 16 Leases, as the covenants stated in the revolving credit facility agreement and the bond loan agreement are based on a net debt calculation excluding the effect of IFRS 16. For the sake of calculating capital employed, net debt includes the effect of IFRS 16. For more information on the components of interest-bearing liabilities, please refer to note 25. Return on capital employed is calculated as rolling 12 months adjusted EBITA (earnings before interest, tax and amortisations after adding back items affecting comparability) as a percentage of average capital employed during the same period, where the average is calculated with each quarter during the measurement period as a measuring point. million EUR 31 Dec 2024 31 Dec 2023 Total interest-bearing liabilities (A) 583.7 611.2 Cash and cash equivalents (B) 72.7 63.6 Net debt including IFRS 16 (A-B) 511.0 547.6 Effect of IFRS 16 leasing liabilities (C) 247.0 216.6 Net debt excluding IFRS 16 (A-B-C) 264.0 331.1 Total equity (D) 384.6 415.7 Capital employed (A-B+D) 895.6 963.3 Average capital employed (E) 946.1 983.7 Adjusted EBITA (F) 33.4 53.5 Return on capital employed (F/E) 3.5% 5.4% Net debt including IFRS 16 leasing liabilities is slightly lower in 2024 than in 2023. Higher leasing liabilities in 2024, mainly from the sale and leaseback transactions, are offset by higher cash by the end of the year. Excluding IFRS 16 leasing liabilities, net debt is lower by the end of 2024, explained by the improved cash position. Average capital employed is lower in 2024, explained by the lower net debt, but also lower equity following the net loss reported for the year. Return on capital employed decreased from 5.4 per cent in 2023 to 3.5 per cent in 2024, explained by a lower EBITA following the market downturn",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-388": {
"value": "Note 04 Critical accounting estimates and significant judgements
Estimates and assessments are continuously evaluated and are prepared on the basis of historical experience and other factors,
including expectations regarding future events deemed reasonable under existing condition.
4.1 Critical accounting estimates
The group makes estimates and assumptions about the future. Accounting estimates will, by definition, rarely be equivalent to
the actual result. The estimates and assumptions contain a significant risk for material adjustments to carrying amounts of assets
and liabilities during the following financial years are outlined below.
a) Consideration of impairment need of goodwill and trademarks
The group examines annually whether any impairment need for goodwill or trademarks is at hand, in accordance with the
accounting principle set out in note 2. Recoverable amounts have been determined on the basis of calculations of values in use.
These calculations include certain estimates to be carried out (see note 12 Intangible assets).
b) Leases
In determining the lease term, an estimation of each contract, including whether to include an extension option or not, is made.
Contracts for production facilities, which is the major part of the leasing in the group, normally runs for 10-17 years. The determi-
nation of lease terms and how to treat extension options affect both the leasing liability and the right-of-use asset. A description
of lease-terms is found in Note 8 Leasing.
Determination of the rates at which the lease liabilities are discounted affects the lease liability and interest expense. It deter-
mines the discounting of lease liabilities and right-of-use assets recognised in the consolidated statement of financial position,
as well as the split between interest expense and depreciation recognised in the consolidated statement of profit or loss over
the lease term. How the group estimates its incremental borrowing rate, to measure lease liabilities at the present value of lease
payments, is described in Note 25 Borrowings.
4.2 Significant judgements
a) Judgements when assessing derecognition
Assessing whether accounts receivable sold under receivables purchase agreements qualify for derecognition from the balance
sheet includes critical judgements as to whether substantially all risks and rewards of ownership have been transferred. This
includes judgement of the extent to which credit risk, credit insurance, currency risk and late payment risk attributable to the
receivables have been transferred to the purchasing party.
b) Judgements when assessing sale and leaseback transactions
Assessing whether a sale and leaseback transaction meets the requirements to be recognised as a sale of an asset at a point in
time, includes judgement of whether the relevant performance obligations are satisfied. The relevant performance obligations
are satisfied when control of the asset is obtained by the buyer.
",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-389": {
"value": "Note 05 Net sales distribution and segment information
Operating segments are reported in a manner that corresponds with the internal reporting submitted to the chief operating
decision maker. The executive management constitutes the chief operating decision maker for the BEWI group and takes
strategic decisions in addition to evaluating the group\u00b4s financial position and earnings.
Group management has determined the operating segments based on the information that is reviewed by the executive man-
agement and used for the purposes of allocating resources and assessing performance. The executive management assesses
the operations based on four operating segments: RAW, Insulation & Construction, Packaging & Components and Circular. Sales
between segments take place on market terms.
million EUR
Insulation &
Construction
Packaging &
Components Circular Unallocated
Elimination
continuing operations
Total \u2013
continuing operations
Discontinued
operations
Elimination
discontinued operations Total operations
2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
Internal net sales 2.4 2.4 1.5 2.6 12.2 11.7 0.0 0.0 -16.0 -16.7 0.0 0.0 137.1 129.6 -137.1 -129.6 0.0 0.0
External net sales 426.0 456.0 306.9 319.0 40.3 45.9 0.0 0.3 773.2 821.2 242.2 284.1 1015.4 1105.3
Net sales 428.4 458.4 308.3 321.6 52.5 57.7 0.0 0.3 -16.0 -16.7 773.2 821.2 379.2 413.7 -137.1 -129.6 1015.4 1105.3
Adj. EBITDA 36.5 40.6 43.4 45.3 -4.9 -3.2 -3.9 -4.7 71.2 78.1 20.0 30.7 91.2 108.8
EBITDA 35.8 35.7 47.3 44.0 -5.3 -3.4 -5.9 -4.8 71.9 71.5 19.2 30.4 91.1 101.9
EBITA 13.8 11.7 23.1 22.1 -9.5 -6.1 -6.8 -5.4 20.5 22.4 12.7 24.2 33.3 46.6
EBIT 7.8 5.7 19.2 18.1 -10.4 -7.0 -8.0 -6.6 8.5 10.2 11.5 23.3 20.0 33.5
Net financial items -45.3 -40.8 -48.1 -42.5
Income before tax -36.8 -30.6 -28.1 -9.0
Specification of impact from specific amounts on the segmentation 2024 2023
Share of income from associated companies
Adjusted EBITDA, EBITDA, EBITA and EBIT for Insulation & Construction -1.7 0.7
Adjusted EBITDA, EBITDA, EBITA and EBIT for Packaging & Components - 0.0
Adjusted EBITDA, EBITDA, EBITA and EBIT for Circular 0.2 0.6
Capital gain/loss from sale of assets
EBITDA, EBITA and EBIT for Insulation & Construction -0.7 -1.4
EBITDA, EBITA and EBIT for Packaging & Components -4.0 0.1
EBITDA, EBITA and EBIT for Circular 0.0 0.0
EBITDA, EBITA and EBIT for Unallocated 0.9 -
Restructuring costs
EBITDA, EBITA and EBIT for Insulation & Construction -0.6 -3.4
EBITDA, EBITA and EBIT for Packaging & Components -0.3 -1.0
EBITDA, EBITA and EBIT for Cirkular 0.0 -0.2
Impairment tangible assets
EBITA and EBIT for Insulation & Construction -1.1 -1.8
EBITA and EBIT for Packaging & Components -0.5 -0.6
EBITA and EBIT for Circular -0.1 -
Impairment other intangible assets except goodwill
EBIT for Insulation & Construction - -
EBIT for Packaging & Components - -
Net sales per country (Customers\u2019 geography) 2024 2023
Norway 140.8 140.2
Germany 84.9 88.8
Netherlands 112.4 123.7
UK 86.5 77.4
Sweden 72.0 86.4
Denmark 69.2 75.0
Portugal & Spain 48.0 47.0
Poland 10.7 12.6
France 24.7 26.0
Belgium 29.5 34.0
Finland 35.9 34.6
Iceland 0.6 0.4
Baltics 18.4 21.5
Czech Republic 9.4 9.6
Romania 3.4 3.5
Slovakia 4.0 5.6
Italy 2.2 2.9
Austria 1.2 1.3
Faroe Islands 0.3 0.2
Switzerland 3.3 3.9
Other 15.8 26.5
Total continuing operations 773.3 821.2
Discontinued operation 242.1 284.1
Total operations 1 015.4 1 105.3
",
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-390": {
"value": "Net sales per country (Customers\u2019 geography) 2024 2023 Norway 140.8 140.2 Germany 84.9 88.8 Netherlands 112.4 123.7 UK 86.5 77.4 Sweden 72.0 86.4 Denmark 69.2 75.0 Portugal & Spain 48.0 47.0 Poland 10.7 12.6 France 24.7 26.0 Belgium 29.5 34.0 Finland 35.9 34.6 Iceland 0.6 0.4 Baltics 18.4 21.5 Czech Republic 9.4 9.6 Romania 3.4 3.5 Slovakia 4.0 5.6 Italy 2.2 2.9 Austria 1.2 1.3 Faroe Islands 0.3 0.2 Switzerland 3.3 3.9 Other 15.8 26.5 Total continuing operations 773.3 821.2 Discontinued operation 242.1 284.1 Total operations 1 015.4 1 105.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-391": {
"value": "Note 06 Employee remuneration etc. million EUR 2024 2023 Salary and other remuneration 1 -130.3 -129.8 Social security expenses 2 -23.5 -21.9 Pension costs \u2013 defined contribution plans -6.9 -6.5 Pension costs \u2013 defined benefit plans 0.0 0.0 Total remuneration to employees -160.7 -158.3 The costs in the table above reflect costs for own employees. 1 whereof 0.0 (-0.2) is a cost for sharebased payments. 2 whereof 0.0 (0.7) is reversal of previously recognized social security expenses. Average number of full time employees (FTE) with geographical breakdown by country 2024 2023 Average FTE total Whereof men Average FTE total Whereof men Sweden 269 196 302 221 Finland 116 91 128 102 Denmark 229 156 259 168 Norway 352 267 379 314 the Netherlands 380 323 395 352 Belgium 91 7 90 84 Portugal 201 115 196 93 Spain 78 75 68 65 Poland 279 189 237 155 Germany 426 338 430 340 UK 203 156 181 127 France 11 9 11 10 Lithuania 88 66 104 82 Czech Republic 23 19 20 17 Canada 7 3 9 2 Switzerland 1 1 1 1 Austria 4 4 1 1 US 3 3 - - Total 2 761 2 018 2 811 2 134 Remuneration to senior executives The senior executives comprise of the board of directors, CEO of BEWI ASA and managers in the executive management 1 directly reporting to the CEO and remunerations for those applies to: BEWI ASA 1 Jan 2024\u201331 Dec 2024 1 Jan 2023\u201331 Dec 2023 million EUR Basic salary incl. benefits/ board fees Variable remuneration Retirement compensation Basic salary incl. benefits/ board fees Variable remuneration Retirement compensation Board of Directors 6 members of the board, whereof 3 women Gunnar Syvertsen (chairman) 0.06 - - 0.05 - - Kristina Schauman 0.03 - - 0.03 - - Anne-Lise Aukner 0.03 - - 0.03 - - Rik Dobbelaere 0.03 - - 0.03 - - Andreas Mj\u00f8lner Akselsen 0.03 - - 0.03 - - Pernille Skarstein 0.03 - - 0.02 - - Total 0.21 - - 0.19 - - CEO Christian Bekken 0.27 0.04 0.01 0.27 0.01 0.01 Other Senior Executives 1 1.25 0.18 0.29 1.12 0.06 0.23 Total 1.53 0.23 0.29 1.38 0.07 0.24 Consultancy services board members Gunnar Syvertsen 0.07 - - 0.09 - - Rik Dobbelaere 0.12 - - 0.12 - - Andreas Mj\u00f8lner Akselsen - - - 0.15 - - 1 The executive management has been decreased with one employee as from 1 November 2024. The costs are reflected in the numbers above from this date. Share-based incentive programme In November 2020, the parent company BEWI ASA implemented a share-based incentive programme, entitling the participants to subscribe for shares in BEWI ASA during a three-year period. In August 2024 an additional share-based incentive programme was launched. The purpose of both programmes is to further align the interests of the company and its shareholders by provid- ing incentives in the form of awards to employees to motivate them to contribute materially to the success and profitability of the company. The features of the programmes are further described in note 23. Severance pay Subject to the CEO\u2019s employment agreement, there is a mutual notice period of 6 months in the agreement. If the agreement is terminated by the company, the employee is in addition to the notice period entitled to 12 months severance pay. The sever- ance pay is deductible against income or compensation from other employment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-392": {
"value": "Average number of full time employees (FTE) with geographical breakdown by country
2024 2023
Average FTE total Whereof men Average FTE total Whereof men
Sweden 269 196 302 221
Finland 116 91 128 102
Denmark 229 156 259 168
Norway 352 267 379 314
the Netherlands 380 323 395 352
Belgium 91 7 90 84
Portugal 201 115 196 93
Spain 78 75 68 65
Poland 279 189 237 155
Germany 426 338 430 340
UK 203 156 181 127
France 11 9 11 10
Lithuania 88 66 104 82
Czech Republic 23 19 20 17
Canada 7 3 9 2
Switzerland 1 1 1 1
Austria 4 4 1 1
US 3 3 - -
Total 2 761 2 018 2 811 2 134
134 134 Financial statements | The group Financial statements | The group
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-393": {
"value": "Remuneration to senior executives
The senior executives comprise of the board of directors, CEO of BEWI ASA and managers in the executive
management
1
directly reporting to the CEO and remunerations for those applies to:
BEWI ASA 1 Jan 2024\u201331 Dec 2024 1 Jan 2023\u201331 Dec 2023
million EUR
Basic salary
incl. benefits/
board fees
Variable
remuneration
Retirement
compensation
Basic salary
incl. benefits/
board fees
Variable
remuneration
Retirement
compensation
Board of Directors
6 members of the board, whereof 3 women
Gunnar Syvertsen (chairman) 0.06 - - 0.05 - -
Kristina Schauman 0.03 - - 0.03 - -
Anne-Lise Aukner 0.03 - - 0.03 - -
Rik Dobbelaere 0.03 - - 0.03 - -
Andreas Mj\u00f8lner Akselsen 0.03 - - 0.03 - -
Pernille Skarstein 0.03 - - 0.02 - -
Total 0.21 - - 0.19 - -
CEO
Christian Bekken 0.27 0.04 0.01 0.27 0.01 0.01
Other Senior Executives
1
1.25 0.18 0.29 1.12 0.06 0.23
Total 1.53 0.23 0.29 1.38 0.07 0.24
Consultancy services board members
Gunnar Syvertsen 0.07 - - 0.09 - -
Rik Dobbelaere 0.12 - - 0.12 - -
Andreas Mj\u00f8lner Akselsen - - - 0.15 - -
1
The executive management has been decreased with one employee as from 1 November 2024. The costs are reflected in the numbers above from this date.
Share-based incentive programme
In November 2020, the parent company BEWI ASA implemented a share-based incentive programme, entitling the participants
to subscribe for shares in BEWI ASA during a three-year period. In August 2024 an additional share-based incentive programme
was launched. The purpose of both programmes is to further align the interests of the company and its shareholders by provid-
ing incentives in the form of awards to employees to motivate them to contribute materially to the success and profitability of
the company. The features of the programmes are further described in note 23.
Severance pay
Subject to the CEO\u2019s employment agreement, there is a mutual notice period of 6 months in the agreement. If the agreement is
terminated by the company, the employee is in addition to the notice period entitled to 12 months severance pay. The sever-
ance pay is deductible against income or compensation from other employment.
Executive Management Person Title Shares Options Shares held by related parties Christian Bekken 1 Chief Executive Officer 84 986 283 333 97 968 128 Marie Danielsson Chief Financial Officer 185 452 333 333 Jonas Siljesk\u00e4r Chief Operating Officer Upstream 124 126 283 333 Petra Brantmark Chief Legal Officer 17 450 174 785 5 458 Karl Erik Olesen Chief Operating Officer Downstream 83 252 183 333 Stein Inge Liasj\u00f8 Chief Strategy Officer 1 000 133 333 1 Christian is part of the Bekken family, the majority owner of BEWI Invest AS, the majority owner of BEWI ASA, holding 97 958 328 shares on 31.12.2024. In addition, Christian\u2019s wife Lisa Lockert Bekken owns 9 800 shares. Transactions impacting the income statement million EUR 2024 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-394": {
"value": "Note 07 Remunerations to auditors
million EUR 2024 2023
PwC
\u2013 The audit assignment -0.8 -1.0
\u2013 Audit activities other than the audit assignment -0.1 0.0
\u2013 Tax advice - -
\u2013 Other services -0.1 -
Total -1.0 -1.0
Other accounting firms than PwC
\u2013 The audit assignment -0.2 -0.5
\u2013 Audit activities other than the audit assignment - -0.0
\u2013 Tax advice -0.1 -0.2
\u2013 Other services 0.0 0.0
Total -0.4 -0.7
For 2024 audit activities other than the audit assignment from PwC mainly includes costs related to the ESG reporting.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-395": {
"value": "Note 08 Leasing
Lease-terms and extension options
The group leases buildings (e.g. production facilities, warehouses, offices), machinery (e.g. gas facilities, compressors, moulding
machines) and equipment (e.g. cars, trucks, fork-lifts). Contracts for production facilities normally run for 10-17 years, but there
are exceptions with both shorter and longer lease terms. Separate warehouses are normally leased for 1\u20132 years, with a few
exceptions. In case a warehouse rent is paid based on usage, for example pallet space used, it is treated as variable and not
subject to capitalisation in accordance with IFRS 16. Office space is normally leased for three years. Based on the assumption
that a business cycle lasts for eight years and that predictions beyond that period are difficult, extension options for contracts
for production facilities expiring after that time-frame are not considered when assessing the lease-term, unless specific condi-
tions are present. Extension options for warehouses and offices are not reflected.
The lease term for other assets vary, but normally range between 3\u20135 years. Purchase options are considered in the capitalised
amount if deemed reasonably certain that such an option will be exercised, but this is not common. Extensions options are
reflected when it is deemed reasonable that they will be exercised.
Discount rate, liability and carrying amount
Discount rates applied and total leasing liability are described in note 24 Borrowings. Maturity dates for the undiscounted values
are presented in note 3 Financial risk management. Carrying amounts and depreciations of the assets capitalised are presented
in note 12 Intangible assets and note 13 Tangible assets.
Lease expenses for lease contracts capitalised in accordance with IFRS 16
million EUR 2024 2023
Depreciations and amortisations -24.0 -19.0
Interest expense -16.2 -10.7
Total -40.1 -29.6
Lease expenses for lease contracts not capitalised in accordance with IFRS 16
million EUR 2024 2023
Lease expense short-term leases -1.2 -1.0
Lease expense low-value assets -0.1 -0.4
Lease expense variable leases -1.0 -0.7
Total -2.3 -2.1
Cash flow from leases
million EUR 2024 2023
Recognised in operating cash flow
Operating income -2.3 -2.1
Interest paid -16.2 -10.7
Cash flow from financing activities
Repayment of borrowings -21.1 -17.0
Total -39.6 -29.8
In 2024, three real estate properties were divested to the Swedish listed company Logistea AB in sale and leaseback transactions.
The transactions gave rise to a capital gain of EUR 4.5 million. The lease terms run for 17 years, with options to extend the lease
terms for another five years.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-396": {
"value": "Note 09 Financial income and expense
million EUR 2024 2023
Interest revenue 3.7 5.3
Other financial income 0.1 0.0
Total financial income 3.8 5.4
Interest expenses -47.0 -42.3
Fair value adjustments shares and participations - -3.2
Revaluation bond -1.2 -
Fair value change derivatives 1.1 -7.4
Exchange rate losses -2.1 6.7
Total financial expense -49.1 -46.0
Total financial income and expense - net -45.3 -40.8
EUR -1.9 million (2023: EUR -1.1 million) of the interest expenses were attributable to amortisation of financing cost.
Fair value adjustments shares and participations are attributable to the shares in KMC Properties ASA, which were divested
during the 2023. The shares were remeasured at fair value until the date of divestment and there was consequently no gain or
loss from the divestment.
Net financial income and expense per category of financial instrument
million EUR 2024 2023
Financial assets and liabilities measured at fair value through profit and loss 1.1 -10.6
Financial assets and liabilities measured at amortised cost -46.4 -30.2
-45.3 -40.8
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-397": {
"value": "Note 10 Exchange differences \u2013 net
Exchange differences have been reported in the income statement as follows:
million EUR 2024 2023
Other operating expenses -0.3 -0.3
Fair value change derivatives 0.0 0.1
Total exchange difference in other operating expenses -0.3 -0.2
Exchange rate losses -2.1 6.7
Fair value change derivatives 1.1 -7.4
Total financial income and expense (note 9) -1.0 -0.6
Exchange differences - net -1.3 -0.8
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-398": {
"value": "Note 11 Income tax
Tax income and expense in income statement
million EUR 2024 2023
Tax income(+)/expense(-) comprises;
Current tax income(+)/expense(-) this year -5.3 -18.1
Adjustment recognised in current year in relation to current tax of prior years 3.2 -0.4
Deferred tax income(+)/expense(-) 3.2 11.9
Total tax income(+)/expense(-) 1.1 -6.6
Income tax is attributable to:
Profit from continuing operations 1.5 -0.4
Profit from discontinuing operations -0.4 -6.2
Total tax income(+)/expense(-) 1.1 -6.6
OECD Pillar Two model rules
The group is within the scope of the OECD Pillar Two model rules, an international tax reform which aims to ensure that large
multinational groups pay a minimum tax on income arising in each jurisdiction in which they operate. Thus, BEWI becomes
liable to pay top-up taxes on profits in each jurisdiction where the effective tax rate calculated according to the GloBE rules is
below the minimum tax rate of 15%. Pillar Two legislation has been enacted in Norway and applies as from financial year 2024.
Transition rules called \u201csafe harbour\u201d applies for the FY2024-2026. The group are within safe harbour in all tax jurisdictions and
therefore no additional tax has been imposed.
The income tax attributable to the income before taxes differs from the theoretical amount that would have arisen from the application of the local tax rates on income before tax in the group companies, as follows: million EUR 2024 2023 Profit/loss before tax from continuing operations -36.8 -30.6 Profit/loss before tax from discontinued operatons 8.7 21.6 Profit/loss before tax from total operations -28.1 -9.0 Tax income(+)/expense(-) calculated at norwegian corporate income tax rate 6.2 2.0 Difference between corporate tax rate in Norway and other countries -0.2 -0.6 Effect of revenue that is exempt from taxation 0.2 0.5 Effect of non-deductible expenses -2.1 -3.5 Effect of tax losses and tax offsets not recognised as deferred tax assets -7.2 -2.1 Effect of previously unrecognised deferred tax attributable to tax losses carry forward, tax credits and temporary differences 0.3 0.2 Effect of utilisation of tax losses carry forward 0.0 0.3 Effect of write-downs and reversals of deferred tax assets 0.1 -1.9 Effect on deferred tax balances due to change in tax rate 0.0 -0.2 Effect of witholding tax 0.0 -0.6 Adjustment recognised in current year in relation to current tax of prior years 3.2 -0.4 Other 0.6 -0.3 Total tax income(+)/expense(-) in profit or loss 1.1 -6.6 Recognised in other comprehensive income million EUR 2024 2023 Deferred tax Tax on remeasurement of defined benefit obligation 0.3 0.3 Total 0.3 0.3 Deferred tax assets and liabilities 2024 million EUR Opening balance Through acquired business Through divested business Reclassi- ficaton Reported in profit/ loss Reported in other compre- hensive income Exchange differences Closing balance Deferred tax in balance sheet is attributable to: Tax losses carry forward 3.8 - - 2.2 2.6 - -0.2 8.4 Intangible assets -32.7 - - - 0.8 - 0.2 -31.7 Tangible assets -11.7 - - - 1.7 - -0.1 -10.1 Inventories -0.7 - - - 0.1 - 0.0 -0.6 Untaxed reserves -1.2 - - - -0.1 - 0.0 -1.3 Pension assets and liabilities 0.0 - - - -0.3 0.3 0.0 0.0 Provisions 0.0 - - - 0.0 - 0.0 0.0 Other -1.2 - - - -1.6 - 0.1 -2.7 Total net deferred tax assets and liabilities -43.6 - - 2.2 3.2 0.3 0.0 -37.9 of which from continuing operations -32.3 of which from discontinued operations -5.6 EUR 4.9 million of tax credits not recognised as defered tax assets are defered interest deductions in Norway and Sweden. In the final 2023 tax return for BEWI ASA, unutilised tax losses carried forward increased by NOK 2.2 million, which is the basis for a reclassification of EUR 2.2 million. Deferred tax assets and liabilities 2023 million EUR Opening balance Through acquired business Through divested business Reclassi- ficaton Reported in profit/ loss Reported in other compre- hensive income Exchange differences Closing balance Deferred tax in balance sheet is attributable to: Tax losses carry forward 1.4 - - 1.3 1.1 - 0.0 3.8 Intangible assets -31.1 - - -3.2 1.3 - 0.4 -32.7 Tangible assets -22.5 - - -0.1 10.6 - 0.2 -11.7 Inventories -0.1 - - -0.3 -0.3 - 0.0 -0.7 Untaxed reserves -0.7 - - -0.4 -0.1 - - -1.2 Pension assets and liabilities -0.5 - - 0.0 0.2 0.3 0.0 0.0 Provisions 0.0 - - 0.0 0.0 - - 0.0 Other -0.3 - - 0.0 -0.9 - - -1.2 Total net deferred tax assets and liabilities -53.8 - - -2.6 11.9 0.3 0.6 -43.5 The reclassification of EUR 2.6 million in the table above is attributable to a finalised acquisition analysis during the year, related to acquisitions in 2022, in which a preliminary goodwill allocation was reduced and tangible and intangible assets increased, leading to higher deferred tax liabilities. Deferred tax assets are reported for tax losses carry forward or temporary differences to the extent that they are likely to be utlised against future taxable profits amounts to EUR 8.4 million. EUR 8.1 million of these have no due date and 0.3 are due in 2027. Tax losses carry forward corresponding to a tax value of EUR 14.9 million (EUR 13.8 million) were not recognised as deferred tax assets, none of which have a due date. The tax losses carry forward by the end of 2024 were attributable to Sweden, Germany, Norway, Spain and Poland. In addition, tax credits attributable to deferred interest deductions corresponding to a tax value of EUR 7.6 million (EUR 2.8 million) falling due between 2027 and 2030, were not recognised as deferred tax assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-399": {
"value": "Deferred tax assets and liabilities 2024 million EUR Opening balance Through acquired business Through divested business Reclassi- ficaton Reported in profit/ loss Reported in other compre- hensive income Exchange differences Closing balance Deferred tax in balance sheet is attributable to: Tax losses carry forward 3.8 - - 2.2 2.6 - -0.2 8.4 Intangible assets -32.7 - - - 0.8 - 0.2 -31.7 Tangible assets -11.7 - - - 1.7 - -0.1 -10.1 Inventories -0.7 - - - 0.1 - 0.0 -0.6 Untaxed reserves -1.2 - - - -0.1 - 0.0 -1.3 Pension assets and liabilities 0.0 - - - -0.3 0.3 0.0 0.0 Provisions 0.0 - - - 0.0 - 0.0 0.0 Other -1.2 - - - -1.6 - 0.1 -2.7 Total net deferred tax assets and liabilities -43.6 - - 2.2 3.2 0.3 0.0 -37.9 of which from continuing operations -32.3 of which from discontinued operations -5.6 EUR 4.9 million of tax credits not recognised as defered tax assets are defered interest deductions in Norway and Sweden. In the final 2023 tax return for BEWI ASA, unutilised tax losses carried forward increased by NOK 2.2 million, which is the basis for a reclassification of EUR 2.2 millionDeferred tax assets and liabilities 2023
million EUR
Opening
balance
Through
acquired
business
Through
divested
business
Reclassi-
ficaton
Reported
in profit/
loss
Reported
in other
compre-
hensive
income
Exchange
differences
Closing
balance
Deferred tax in balance sheet is attributable to:
Tax losses carry forward 1.4 - - 1.3 1.1 - 0.0 3.8
Intangible assets -31.1 - - -3.2 1.3 - 0.4 -32.7
Tangible assets -22.5 - - -0.1 10.6 - 0.2 -11.7
Inventories -0.1 - - -0.3 -0.3 - 0.0 -0.7
Untaxed reserves -0.7 - - -0.4 -0.1 - - -1.2
Pension assets and liabilities -0.5 - - 0.0 0.2 0.3 0.0 0.0
Provisions 0.0 - - 0.0 0.0 - - 0.0
Other -0.3 - - 0.0 -0.9 - - -1.2
Total net deferred tax assets and liabilities -53.8 - - -2.6 11.9 0.3 0.6 -43.5
The reclassification of EUR 2.6 million in the table above is attributable to a finalised acquisition analysis during the year, related
to acquisitions in 2022, in which a preliminary goodwill allocation was reduced and tangible and intangible assets increased,
leading to higher deferred tax liabilities.
Deferred tax assets are reported for tax losses carry forward or temporary differences to the extent that they are likely to be
utlised against future taxable profits amounts to EUR 8.4 million. EUR 8.1 million of these have no due date and 0.3 are due
in 2027. Tax losses carry forward corresponding to a tax value of EUR 14.9 million (EUR 13.8 million) were not recognised as
deferred tax assets, none of which have a due date. The tax losses carry forward by the end of 2024 were attributable to
Sweden, Germany, Norway, Spain and Poland. In addition, tax credits attributable to deferred interest deductions corresponding
to a tax value of EUR 7.6 million (EUR 2.8 million) falling due between 2027 and 2030, were not recognised as deferred tax assets.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-400": {
"value": "Note 12 Intangible assets
million EUR Goodwill Trademark
Customer
relations Technology
Patents,
licences & IT Total
As of 1 January 2023
Acquisition costs 263.8 48.2 95.2 14.9 19.2 441.2
Accumulated amortisations/write-downs -1.0 -0.1 -26.8 -6.1 -9.2 -43.2
Carrying amount 262.8 48.1 68.4 8.7 10.0 398.0
Financial year 2023
Carrying amount brought forward 262.8 48.1 68.4 8.7 10.0 398.0
Exchange differences -3.8 -0.2 -0.8 -0.1 0.0 -5.4
Acquisitions - 0.0 - 0.1 8.2 8.3
Through acquired business - - - - - -
Divestment of business - - - - - -
Reclassifications
1
-14.5 0.1 13.3 - -0.1 -1.1
Writedown - - - - - -
Disposals - - - 0.0 - 0.0
Amortisations continuing operations - -0.8 -8.3 -1.5 -1.5 -11.3
Amortisations discontinued operations - - -0.6 -0.3 -0.0 -0.9
Carrying amount carried forward 244.5 47.3 72.0 7.0 16.6 387.3
As of 31 December 2023
Acquisition costs 245.5 48.2 107.7 14.9 27.3 443.5
Accumulated amortisations/write-downs -1.0 -0.9 -35.7 -7.9 -10.7 -56.2
Carrying amount 244.5 47.3 72.0 7.0 16.6 387.3
million EUR Goodwill Trademark
Customer
relations Technology
Patents,
licences & IT Total
Financial year 2024
Carrying amount brought forward 244.5 47.3 72.0 7.0 16.6 387.3
Exchange differences -1.8 -0.4 -1.0 -0.1 0.0 -3.2
Acquisitions - - - 0.1 3.6 3.6
Through acquired business - - - - - -
Divestment of business - - - - - -
Reclassifications - - - - 0.0 0.0
Assets held for sale from discontinued
operations -37.3 -1.3 -3.1 -0.1 -1.7 -43.6
Amortisations discontinued operations - - -0.6 -0.2 -0.5 -1.3
Writedown - - - - - -
Disposals - - - 0.0 0.0 0.0
Amortisations continuing operations - -0.6 -7.9 -1.4 -2.0 -12.0
Carrying amount carried forward 205.4 44.9 59.4 5.2 15.9 330.9
As of 31 December 2024
Acquisition costs 206.4 46.5 103.6 14.8 29.1 400.4
Accumulated amortisations/write-downs -1.0 -1.5 -44.1 -9.6 -13.2 -69.5
Carrying amount 205.4 44.9 59.4 5.2 15.9 330.9
Considerations of impairment need for goodwill and trademark
Goodwill and trademarks have an indefinite useful life and are for each each cash generating unit monitored by the executive
management. In 2024, previously separately identified cash generating units were combined so that the cash generating
units now correspond to the externally reported segments, with the exception of the Automotive business which is included
in segment Packaging & Components but for impairment testing purposes considered a separate cash generating unit. The
reason for the combination is twofold. The business units within each segment have become more integrated with geographic
optimization of the production footprint and increased focus on cross-border sales, leading to a larger degree of non-separable
cash flows within the segments. The new cash generating units are also aligned with how the group is structured operationally
and how management is organised and consequently also how the executive management monitors the performance of the
group Goodwill and trademarks divided by cash generative unit, including a bridge to the cash generating units presented last
year, are summarised as follows:
Goodwill
million EUR 31 Dec 2024 31 Dec 2023
RAW 29.9 30.0
Automotive 6.2 6.2
Insulation & Construction 102.1 102.1
Insulation & Construction Nordics 22.3
Insulation & Construction Netherlands & Belgium 25.4
Insulation & Construction Germany 24.5
Insulation & Construction Lithuania 9.0
Insulation & Construction UK 10.3
Insulation & Construction Spain 10.6
Packaging & Components 79.8 82.3
Packaging & Components Sweden 3.5
Packaging & Components Denmark 11.9
Packaging & Components Netherlands 1.7
Packaging & Components Norway 56.0
Packaging & Components UK 1.2
Packaging & Components Portugal & Spain 5.4
Packaging & Components Finland 2.7
Circular 24.8 23.9
Whereof classified as assets held for sale -37.3 -
Total 205.4 244.5
Trademarks
million EUR 31 Dec 2024 31 Dec 2023
RAW 0.6 0.6
Automotive 2.8 2.8
Insulation & Construction 26.4 27.1
Insulation & Construction Nordics 8.3
Insulation & Construction Netherlands & Belgium 7.6
Insulation & Construction Germany 4.3
Insulation & Construction Lithuania 2.6
Insulation & Construction UK 2.4
Insulation & Construction Spain 1.9
Packaging & Components 13.7 14.0
Packaging & Components Denmark 5.0
Packaging & Components Netherlands 2.3
Packaging & Components Norway 5.6
Packaging & Components Portugal & Spain 1.1
Circular 2.7 2.7
Whereof classified as assets held for sale -1.3 -
Total 44.9 47.3
The executive management has assessed that revenue growth, operating margin, discount rate and long-term growth are
the most critical assumptions in the impairment assessment for all cash generating units. The recoverable amount has been
assessed based on estimates of the value in use. The estimates are based on future projected cash flow before tax for the
coming three years, as outlined in the annual three-year strategic plans approved by the executive management of the
group. The estimates are based on the executive management\u2019s experience, historical data and assessment of market growth
and market recovery from last years\u2019 recession. The recovery is mostly projected to be seen in the cash generating units for
Insulation & Construction and RAW, which have suffered the most from the downturn in the building and construction industry
in recent years. The projections also reflect investments in increased production capacity during the last few years, as well as an
increasing demand in the coming years for recycled EPS from Circular. Operating margins are in the long run expected to be in
line with historic averages and CAPEX to average 2.5 per cent of net sales. The discount rate after tax amounts to 8.0 per cent
(8.2 per cent) for all cash generating units. The long-term sustainable growth rate has been estimated at 2 per cent (2 per cent)
for all cash generating units and has been assessed in accordance with industry forecasts. A weakening of any of the critical
assumptions included in the strategic plans or a weakening of the revenue growth, operating margin, discount rate or long-
term growth beyond the plan period, or an increase in the discount rate that, individually, is reasonably probable, shows that a
margin still exists between the recoverable amount and the carrying amount. An increase in the discount rate of 1 percentage
points or reduced cash flow of 10 per cent would, for example, not change the outcome of the tests. Management therefore
determined that there was no need for impairment of goodwill and other intangible assets. Risks related to climate change has
not impacted the tests negatively. Tangible fixed assets of EUR 1.7 million were written down in 2024 (EUR 2.4 million), based on
an individual assessment for those assets.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-401": {
"value": "The executive management has assessed that revenue growth, operating margin, discount rate and long-term growth are the most critical assumptions in the impairment assessment for all cash generating units. The recoverable amount has been assessed based on estimates of the value in use. The estimates are based on future projected cash flow before tax for the coming three years, as outlined in the annual three-year strategic plans approved by the executive management of the group. The estimates are based on the executive management\u2019s experience, historical data and assessment of market growth and market recovery from last years\u2019 recession. The recovery is mostly projected to be seen in the cash generating units for Insulation & Construction and RAW, which have suffered the most from the downturn in the building and construction industry in recent years. The projections also reflect investments in increased production capacity during the last few years, as well as an increasing demand in the coming years for recycled EPS from Circular. Operating margins are in the long run expected to be in line with historic averages and CAPEX to average 2.5 per cent of net sales. The discount rate after tax amounts to 8.0 per cent (8.2 per cent) for all cash generating units. The long-term sustainable growth rate has been estimated at 2 per cent (2 per cent) for all cash generating units and has been assessed in accordance with industry forecasts. A weakening of any of the critical assumptions included in the strategic plans or a weakening of the revenue growth, operating margin, discount rate or long- term growth beyond the plan period, or an increase in the discount rate that, individually, is reasonably probable, shows that a margin still exists between the recoverable amount and the carrying amount. An increase in the discount rate of 1 percentage points or reduced cash flow of 10 per cent would, for example, not change the outcome of the tests. Management therefore determined that there was no need for impairment of goodwill and other intangible assets. Risks related to climate change has not impacted the tests negatively. Tangible fixed assets of EUR 1.7 million were written down in 2024 (EUR 2.4 million), based on an individual assessment for those assets.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-402": {
"value": "Note 13 Tangible assets
million EUR
Buildings and
land
Plant and
other technical
machinery
Equipment,
tools, fixtures
and fittings
Construction
in progress
and advance
payments for
property, plant
and equipment Total
As of 1 January 2023
Acquisition costs 283.0 398.5 60.5 24.0 766.0
Accumulated depreciations/write-downs -44.4 -220.5 -32.3 -0.0 -297.3
Carrying amount 238.6 178.0 28.2 23.9 468.8
Financial year 2023
Carrying amount brought forward 238.6 178.0 28.2 23.9 468.8
Exchange differences -2.4 -3.7 -0.1 -0.1 -6.3
Acquisitions 3.1 23.2 0.2 16.6 43.1
Capitalised leases 70.8 8.4 3.5 - 82.7
Writedown -1.9 -0.5 - - -2.4
Reclassifications
1
6.3 5.2 -3.4 -4.5 3.7
Disposals -49.9 -0.8 -0.7 - -51.4
Depreciations continuing operations -18.4 -23.1 -5.3 -0.1 -46.9
Depreciations discontinued operations -1.6 -4.0 -0.5 - -6.1
Carrying amount carried forward 244.6 182.8 22.0 35.9 485.3
As of 31 December 2023
Acquisition costs 311.0 430.8 60.1 36.0 837.9
Accumulated depreciations/write-downs -66.3 -248.1 -38.1 -0.1 -352.6
Carrying amount 244.6 182.8 22.0 35.9 485.3
Amounts above attributable to leases:
Depreciations 2023 -15.4 -1.9 -2.9 - -20.1
Carrying amount 31 December 2023 190.0 16.8 7.3 - 214.1
1
The reclassification of EUR 3.7 million in the table above and the EUR -1.1 million reclassification in the note for intangible assets amounts to a net of EUR 2.6
million. That is due to finalised acquisition analyses during the year, related to acquisitions in 2022, in which a preliminary goodwill allocation was reduced and
tangible and intangible assets increased also leading to higher deferred tax liabilities.
million EUR
Buildings and
land
Plant and
other technical
machinery
Equipment,
tools, fixtures
and fittings
Construction
in progress
and advance
payments for
property, plant
and equipment Total
Financial year 2024
Carrying amount brought forward 244.6 182.8 22.0 35.9 485.3
Exchange differences -3.7 -2.9 -0.3 0.0 -6.9
Acquisitions 3.3 14.6 4.3 7.0 29.2
Capitalised leases 42.7 4.9 3.8 - 51.4
Through acquired business - 0.7 - - 0.7
Divestment of business - - - - -
Writedown -1.7 - - - -1.7
Reclassifications 7.4 27.3 0.5 -34.3 0.8
Assets held for sale from discontinued
operations -26.8 -26.6 -1.9 -0.8 -56.2
Depreciations discontinued operations -2.1 -4.0 -0.5 - -6.5
Disposals -24.9 -0.8 -0.3 -1.1 -27.2
Depreciations continuing operations -18.2 -26.1 -5.4 - -49.7
Carrying amount carried forward 220.6 170.1 22.1 6.5 419.4
As of 31 December 2024
Acquisition costs 308.9 448.0 66.2 6.6 829.8
Accumulated depreciations/write-downs -88.3 -278.1 -43.9 -0.1 -410.4
Carrying amount 220.6 170.1 22.1 6.5 419.4
Amounts above attributable to leases:
Depreciations 2024 -19.1 -3.3 -3.6 -26.0
Carrying amount 31 December 2024 207.3 19.1 7.5 233.9
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-403": {
"value": "Note 14 Assets and liabilities of disposal group classified as held for sale
In December 2024, BEWI agreed on the main terms, and on 5 February 2025 entered into an agreement with, The Rock Capital
Group (TRCG), an international investment firm and the owner of Unipol Holland BV, to combine their respective RAW material
businesses to create a leading EPS producer in Europe. BEWI will contribute its RAW segment and TRCG its raw facility in Unipol
Holland BV into a new RAW group. As part of the transaction, BEWI will receive a cash consideration of up to EUR 75 million, of
which EUR 42.5 million is paid following the closing and the remainder is subject to an earn-out agreement. After the transac-
tion, BEWI will own 49 per cent in the new RAW group. Closing is expected to take place during the the spring of 2025.
The new RAW group, will be recognised in accordance with the equity method. In the consolidated statement of financial
position, BEWI\u2019s holding in the RAW group will be reported on one line. Initially, the book value will correspond to the fair value
of BEWI\u2019s share-holding, but over time book value will change with, among other things, share of income and dividends from
the RAW group.
On 24 October 2024, BEWI entered into agreement to merge its traded food packaging business with STOK Emballage (STOK).
The traded food packaging business, that consist of BEWI Food AS and BEWI Iceland ehf, has been reported under the P&C
segment and had net sales of approximately EUR 70 million in 2024. The agreed consideration will be settled in EUR 20 million
cash, and an ownership position in the combined company. Closing is expected to take place during the second quarter of
2025.
The RAW business and the traded food packing business are both operations that can be clearly distinguished operationally
and for financial reporting purposes. RAW is a separate segment and the traded food packaging business has generated sepa-
rate cash flows in geographically separable areas that constitute a substantial portion of the Packaging & Component segment.
As a consequence, both RAW and the traded food packaging business are considered discontinued operations, meaning that
both revenues/expenses and assets/liabiliets are separated from the rest of the operations in the statement of income and in
the statement of financial postion. As the proceeds from the transactions exceed the book value of net assets to be divested,
no impairment is recognised as a result of the classification.
Financial performance and cash flow information
The financial performance and cash flow information presented are for the year ended 31 December 2024 and year ended
31 December 2023.
2024 2023
Before
elim. Elim Disc. op.
Before
elim. Elim Disc. op.
Net sales 379.2 -137.1 242.2 413.7 -129.6 284.1
Other operating income 7.6 - 7.6 0.0 - 0.0
Total revenue 386.8 -137.1 249.7 413.7 -129.6 284.1
Raw materials and consumables -240.7 136.5 -104.2 -248.9 129.0 -119.9
Goods for resale -52.9 0.5 -52.3 -57.0 0.6 -56.4
Other external costs -44.8 - -44.8 -50.0 - -50.0
Personnel cost -28.8 - -28.8 -27.4 - -27.4
Depreciation/amortisation and impairment of tangible and
intangible assets -7.8 - -7.8 -7.0 - -7.0
Capital gain/loss from sale of assets, adjustment purchase price
acquired companies and sale of business -0.4 - -0.4 0.0 - 0.0
Total operating expenses -375.3 -137.1 -238.4 -390.4 -129.6 -260.8
Operating income (EBIT) 11.4 - 11.4 23.4 - 23.3
Financial income 0.5 - 0.5 0.5 - 0.5
Financial expenses -3.3 - -3.3 -2.2 - -2.2
Financial income and expense - net -2.8 - -2.8 -1.7 - -1,7
Profit/loss before tax from discontiued operation 8.7 - 8.7 21.6 - 21.6
Income tax -0.4 - -0.4 -6.2 - -6.2
Profit/loss from discontinued operation 8.3 0.0 8.3 15.4 0.0 15.4
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-404": {
"value": "Note 15 Business acquisitions
Cash flow from acquisition of business
million EUR 2024 2023
Cash consideration -2.6 -0.2
Cash in acquired business - -
Total cash out/-inflow -2.6 -0.2
Business acquisitions during the year
BEWI Automotive Germany GmbH
As announced in July 2024, BEWI signed an agreement to acquire assets related to the production of EPP-based components
from the insolvent group Philippine & Co GmbH Technische Kunststoffe KG (Philippine TK). The acquisition was completed in
the fourth quarter and increases BEWI\u2019s capacity within the production of EPP components for the automotive business.
The agreement includes acquisition of equipment from two facilities, inventory, customer stock, and personnel, in addition to
IPR and certificates. This includes the operations on the Schkopau site (near Leipzig).
The company is consolidated as a subsidiary as from 1 October 2024.
Izoblok S.A.
BEWI acquired 8.86% of the shares, 6.64% of the votes, in Izoblok S.A in June 2024. This increases BEWI\u2019s ownership in Izoblok
S.A. to 73.14% of the shares, 79.85% of the votes.
The combined price for these acquisitions are 2.6 mEUR.
Business acquisitions 2023
In February 2023, BEWI acquired the remaining 25% of the shares in Poredo Holding BV for a cash consideration. The company,
located in the Netherlands, is working with converted recycled EPS within the Circular segment. In March 2023, a minor cash
adjustment, in favour of BEWI, was made to the purchase price of Aislamientos y Envases S.L. \u201c(Aislenvas\u201d), acquired in December
2022. The net effect of these two transactions resulted in a net cash outflow of EUR 0.2 million.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-405": {
"value": "Note 16 Shares in associates
Name
Carrying
amount
31 Dec 2023 Sold Dividend
Share of
income
Exchange
difference
Carrying
amount
31 Dec 2024
HIRSCH Porozell GmbH 4.5 - - -1.0 0.1 3.6
HIRSCH France SAS 5.6 - -0.6 - 5.0
Energij\u00e4garna &
Dorocell AB 0.9 -0.7 - -0.1 - 0.0
Remondis Technology
Sp\u00f3lka z o.o 0.4 - -0.3 0.2 - 0.3
Total 11.4 -0.7 -0.3 -1.5 0.1 9.0
Name
Carrying
amount
31 Dec 2022 Sold Dividend
Share of
income
Exchange
difference
Carrying
amount
31 Dec 2023
HIRSCH Porozell GmbH 5.8 - -2.0 0.7 - 4.5
HIRSCH France SAS 5.5 - 0.1 - 5.6
BEWI EPS ehf. 0.8 -0.8 - 0.0 - 0.0
Energij\u00e4garna &
Dorocell AB 1.0 - - -0.1 - 0.9
Remondis Technology
Sp\u00f3lka z o.o - - -0.2 0.6 - 0.4
Total 13.2 -0.8 -2.2 1.3 - 11.4
Summarised financial information for associates
2024 Net sales EBITDA
Operating profit
(EBIT) Net profit
HIRSCH Porozell GmbH 89.5 0.9 -4.0 -2.9
HIRSCH France SAS 62.7 2.9 -1.4 -1.8
Energij\u00e4garna & Dorocell AB 3.4 -0.4 -0.4 -0.3
Remondis Technology Sp\u00f3lka z o.o 4.2 0.9 0.8 0.6
31 Dec 2024
Non-current
assets Current assets
Non-current
liabilities Current liabilities Net debt
HIRSCH Porozell GmbH 35.7 17.8 14.7 9.3 7.0
HIRSCH France SAS 32.3 19.2 18.7 16.7 8.9
Energij\u00e4garna & Dorocell AB - - - - -
Remondis Technology Sp\u00f3lka z o.o 0.5 0.9 0.1 0.4 -0.2
The balance sheets items in the table above are adjusted to reflect adjustments made by BEWI when the associates are
included in the consolidated accounts by applying the equity method. The balance sheets in the statutory accounts for these
companies will therefore deviate to the table above for some of the items.
HIRSCH Porozell GmbH (34 per cent ownership)
In connection with the acquisition of Synbra in 2018, 66 per cent of Synbra\u2019s shares in the German company Isobouw GmbH
was divested to Hirsch Servo Group. At the same time, BEWI obtained 34 per cent in the newly incorporated company Hirsch
Porozell GmbH, which acquired Saint Gobain\u2019s insulation operations at four sites in Germany. The other 66 per cent is held by
Hirsch Servo Group. In 2019, Isobouw GmbH was merged into Hirsch Porozell GmbH and the combined company now operates
six insulation production sites in Germany.
Hirsch France SAS (34 per cent ownership)
On 31 December 2019, BEWI, together with Hirsch Servo Group, closed a deal in which six insulation production sites in France
and 49.9 per cent of the shares in the French company Issosol SAS were acquired from Placopatre SA, a subsidiary of Saint
Gobain. The acquisitions were done through a newly incorporated French company, Hirsch France SAS, 34 per cent owned by
BEWI and 66 per cent owned by Hirsch Servo Group.
Energij\u00e4garna & Dorocell AB (49.8 per cent ownership)
Energij\u00e4garna & Dorocell AB was sold in December 2024.
Remondis Technology Sp\u00f3lka z o.o (34 per cent ownership)
BEWI owns 34% in the Polish recycling company Remondis Technology Sp. z.o.o since the acquisition of BEWi Drift Holding AS
in 2020. The company is, among other things, collecting and reusing EPS for recycling in extruders and selling the end products
to BEWI\u2019s RAW business.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-406": {
"value": "Note 17 Financial instruments per category
31 December 2024
million EUR
Financial assets
measured at fair value
through profit and loss
Financial assets
measured at
amortised cost Total
Balance sheet assets
Other long-term receivables - 0.1 0.1
Participations in other companies 0.0 - 0.0
Accounts receivables - 63.2 63.2
Accounts receivables - asset held for sale - 7.4 7.4
Current derivative assets 1.6 - 1.6
Cash and cash equivalents - 36.8 36.8
Cash and cash equivalents - asset held for sale - 35.9 35.9
Total 1.6 143.4 145.0
31 December 2024
million EUR
Financial liabilities
measured at fair value
through profit and loss
Financial liabilities
measured at
amortised cost Total
Balance sheet liabilities
Non-current bond loan - 249.4 249.4
Non-current liabilities to credit institutions - 70.3 70.3
Non-current liabilities leases - 221.5 221.5
Current liabilities to credit institutions - 4.0 4.0
Overdraft facillity - 1.4 1.4
Current liabilities leases - 28.0 28.0
Current derivative liability 3.6 - 3.6
Account payables - 47.8 47.8
Accounts payables - asset held for sale - 29.2 29.2
Total 3.6 651.7 655.3
31 December 2023
million EUR
Financial assets
measured at fair value
through profit and loss
Financial assets
measured at
amortised cost Total
Balance sheet assets
Other long-term receivables - 0.0 0.0
Participations in other companies 0.5 - 0.5
Accounts receivables - 129.3 129.3
Current derivative assets 3.6 - 3.6
Cash and cash equivalents - 63.6 63.6
Total 4.1 192.9 197.0
31 December 2023
million EUR
Financial liabilities
measured at fair value
through profit and loss
Financial liabilities
measured at
amortised cost Total
Balance sheet liabilities
Non-current bond loan - 247.9 247.9
Non-current liabilities to credit institutions - 125.0 125.0
Non-current liabilities leases - 201.3 201.3
Current liabilities to credit institutions - 7.4 7.4
Overdraft facillity - 4.4 4.4
Current liabilities leases - 24.8 24.8
Current derivative liability 3.2 - 3.2
Account payables - 81.6 81.6
Total 3.2 692.4 695.6
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-407": {
"value": "Note 17 Financial instruments per category 31 December 2024 million EUR Financial assets measured at fair value through profit and loss Financial assets measured at amortised cost Total Balance sheet assets Other long-term receivables - 0.1 0.1 Participations in other companies 0.0 - 0.0 Accounts receivables - 63.2 63.2 Accounts receivables - asset held for sale - 7.4 7.4 Current derivative assets 1.6 - 1.6 Cash and cash equivalents - 36.8 36.8 Cash and cash equivalents - asset held for sale - 35.9 35.9 Total 1.6 143.4 145.0 31 December 2024 million EUR Financial liabilities measured at fair value through profit and loss Financial liabilities measured at amortised cost Total Balance sheet liabilities Non-current bond loan - 249.4 249.4 Non-current liabilities to credit institutions - 70.3 70.3 Non-current liabilities leases - 221.5 221.5 Current liabilities to credit institutions - 4.0 4.0 Overdraft facillity - 1.4 1.4 Current liabilities leases - 28.0 28.0 Current derivative liability 3.6 - 3.6 Account payables - 47.8 47.8 Accounts payables - asset held for sale - 29.2 29.2 Total 3.6 651.7 655.3 31 December 2023 million EUR Financial assets measured at fair value through profit and loss Financial assets measured at amortised cost Total Balance sheet assets Other long-term receivables - 0.0 0.0 Participations in other companies 0.5 - 0.5 Accounts receivables - 129.3 129.3 Current derivative assets 3.6 - 3.6 Cash and cash equivalents - 63.6 63.6 Total 4.1 192.9 197.0 31 December 2023 million EUR Financial liabilities measured at fair value through profit and loss Financial liabilities measured at amortised cost Total Balance sheet liabilities Non-current bond loan - 247.9 247.9 Non-current liabilities to credit institutions - 125.0 125.0 Non-current liabilities leases - 201.3 201.3 Current liabilities to credit institutions - 7.4 7.4 Overdraft facillity - 4.4 4.4 Current liabilities leases - 24.8 24.8 Current derivative liability 3.2 - 3.2 Account payables - 81.6 81.6 Total 3.2 692.4 695.6",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-408": {
"value": "Note 18 Accounts receivable
million EUR 31 Dec 2024 31 Dec 2023
Accounts receivables 64.2 130.7
Deducted: loss allowance -1.0 -1.4
Accounts receivables - net 63.2 129.3
The ageing analysis of all account receivables is clear from below:
million EUR 31 Dec 2024 31 Dec 2023
Not yet matured 42.4 102.1
1\u201330 days 15.7 20.7
31\u201360 2.8 3.4
> 61 days 3.2 4.5
Deducted: loss allowance -1.0 -1.4
Accounts receivables - net 63.2 129.3
31 Dec 2024 31 Dec 2023
Matured account receivables not part of the provisions for loss allowance 20.8 27.2
The group is applying the simplified approach for estimating credit losses. Estimated life-time cash shortfalls is the basis for
calculating credit losses for accounts receivables. For this purpose, accounts receivables are grouped based on certain char-
acteristics. The principles for writing off accounts receivables are based on prerequisites such as insolvency, failed legal and
other collection processes, credit risk assessments based on credit information provided by credit agencies, identified payment
behavior, company specific information such as changes in company management or lost contracts and macro-economic
outlook for industries and countries. Credit losses on accounts receivables are reported in operating income (EBIT). Reversals of
prior credit losses are also reported in operating income.
Carrying amounts, per currency, for account receivables and other receivables are the following:
million EUR 31 Dec 2024 31 Dec 2023
SEK 2.9 13.7
EUR 31.5 59.2
GBP 14.0 11.1
NOK 7.4 26.3
DKK 6.2 17.3
ISK 0.0 1.0
USD 0.9 0.4
CAD 0.1 0.1
PLN 0.1 0.1
Other 0.1 0.0
63.2 129.3
In September 2024, BEWI entered into a receivables purchase agreement (RPA) with one of the banks granting the revolving
credit facility, as further outlined in note 25 Borrowings. The RPA is an uncommitted facility with a frame of EUR 75.0 million,
giving BEWI the right to sell accounts receivable meeting certain criteria related to, among other things, credit insurance, credit
limits, credit terms and currency. At the time of the sale, BEWI receives 90 per cent of the nominal value of the accounts receiva-
ble upfront and the remaining portion when the customer has paid the receivable to the bank. Benefits from credit insurances
have also been transferred to the bank accordingly. Substantially all risks and rewards of ownership of the receivables are
transferred to the bank and the portion of the receivables sold therefore qualify for derecognition from the balance sheet. The
remaining 10 per cent of the nominal amount of the receivable sold is recognised as an other current receivable on the balance
sheet and amounted to EUR 6.1 million as of 31 December 2024. By the end of 2024, a majority of the accounts receivable in
Norway, Sweden, Denmark, Finland and the Netherlands were sold, impacting all segments except Circular. As of 31 December
2024, EUR 60.8 million of accounts receivable outstanding were sold, reducing the accounts receivable recognised on the face
of the balance sheet with that same amount.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-409": {
"value": "Note 19 Inventory
The expenditure for inventory carried as an expense forms part of the items raw materials and consumables and goods for
resale in the income statement and amounts to EUR 347.8 million (EUR 374.3 million).
EUR 0.1 million (EUR 0.4 million) was expensed as write-downs of inventory in 2024. The group reversed EUR 0.0 million (EUR 0.2
million) in 2024 of earlier write-downs of the inventory. The expense and reversed amount is reported in the item raw materials
and consumables in the income statement.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-410": {
"value": "Note 20 Prepaid expenses and accrued income
million EUR 31 Dec 2024 31 Dec 2023
Prepaid energy tax expenses 0.5 0.6
Accrued bonus and discounts 1.8 1.1
Other items 19.2 12.5
Total 21.4 14.2
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-411": {
"value": "Note 21 Share capital
The number of shares as of December 31, 2024 amounted to 191 722 290, each with a par value of NOK 1. Each share entitles to
one vote. All shares issued by the parent company are fully paid.
Fully paid
ordinary share Type of change
Date of
decision
Changes in
number of
shares
Change in
share capital
Total number
of shares
Total share
capital (NOK)
Par
value
(NOK)
As of 31 Dec 2022 191 347 992 191 347 992
New share issue 24 Feb 2023 374 298 374 298 191 722 290 191 722 290 1.00
As of 31 Dec 2023 191 722 290 191 722 290
- - - - - -
As of 31 Dec 2024 191 722 290 191 722 290
Following the exercise of share options by option holders under the company\u2019s share option programme, the board of
directors resolved to increase the company\u2019s share capital by NOK 374 298, by the issuance of 374 298 new shares on the
18 February 2023 at a subscription price of NOK 22.96 per share, by use of the authorisation granted by the general meeting on
16 November 2020.
Largest shareholders
Name Shares Per cent
BEWI Invest AS
1
97 958 328 51.09
HAAS AS 32 670 000 17.04
Kverva Industrier AS 16 946 573 8.84
M2 Asset Management AB 6 441 088 3.36
J.P. Morgan SE 4 974 234 2.59
UBS AG 4 320 772 2.25
Interactive Brokers LLC 2 284 127 1.19
Union Bancaire Privee, UBP SA 2 165 467 1.13
Skandinaviska Enskilda Banken AB 1 305 828 0.68
Strawberry Capital AS 1 112 243 0.58
Other 21 543 630 11.24
Total 191 722 290 100.00
1
BEWI Invest AS are owned by members of the Bekken family.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-412": {
"value": "Note 22 Cash flow hedge reserve
million EUR Currency forwards
Interest rate
swaps
Total Hedge
reserve
Opening balance 1 January 2023 - - -
Change in fair value of hedging instrument recogised in OCI (+) -0.1 - -0.1
Recalssified from OCI to profit or loss (-) - - -
Deferred tax (-) - - -
Closing balance 31 December 2023 -0.1 - -0.1
Opening balance 1 January 2024 -0.1 - -0.1
Change in fair value of hedging instrument recogised in OCI (+) 0.1 -3.3 -3.2
Recalssified from OCI to profit or loss (-) - - -
Deferred tax (-) - - -
Closing balance 31 December 2024 - -3.3 -3.3
Reference to Note 3 Financial risk management, chapter Interest rate risk.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-413": {
"value": "Note 23 Share-based incentive programme
In November 2020, the board of directors exercised the authorisation given by the Extraordinary General Meeting on
16 November and launched a share-based incentive programme (LTI 2020) to a maximum of 25 key employees in the company,
involving a maximum of 2 875 000 share options, and entitling the participants in the programme to subscribe for the same
number of shares in the company during a three-year period. The number of share options outstanding as of 31 December
2024 represents 1.0 per cent of the number of shares outstanding as of that date.
In August 2024, the board of directors exercised the authorisation given by the Annual General Meeting on 4 June 2025 and
decided to launch an additional share-based incentive programme (LTI 2024-LTI 2026) to a number of key employees in the
company. The program will run for 3 years, with annual allocation to participants. Each annual allocation will follow the same
grant and vesting structure. Decisions on participants and allocation will be made separately each year and the allocation for
2024 (LTI 2024) consists of 26 participants and 1 233 333 options. The number of share options outstanding as of 31 December
2024 represents 0.6 per cent of the number of shares outstanding as of that date.
The purpose of these programmes is to further align the interests of the company and its shareholders by providing incentives
in the form of awards to employees to motivate them to contribute materially to the success and profitability of the company.
The programmes also enable the company to attract and retain such employees. Settlement of the options may, at the discre-
tion of the board of directors, be done by issuing new shares or by using, if available, shares bought back by the company.
LTI 2020: At grant date on 19 November 2020, 2 625 000 share options were granted to 22 key employees. The share options
entitle the participants to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant
date was NOK 24.48, equal to 110 per cent of the average share price during five days preceding the grant date on 19 November
2020. As of 31 December 2024, strike price was NOK 22.96 (22.96). The gain per option may however not exceed the strike price
at the time of exercise, multiplied by three minus strike price at grant date. The number of exercisable options will be reduced
proportionally so that the maximum gain does not exceed the maximum gain per option multiplied by the numbers of options
granted. This gain is calculated based on the average share price five days prior to the period of exercise.
LTI 2024: At grant date 15 November 2024, 1 233 333 were granted to 26 key employees. The share options entitle the par-
ticipants to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was
NOK 25.57, equal to 110 per cent of the average share price during five days preceding the grant date on 15 November 2024. As
of 31 December 2024, strike price was NOK 25.57. The gain per option may however not exceed NOK 50 at the time of exercise.
The number of exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum
gain per option multiplied by the numbers of options granted. This gain is calculated based on the average share price five days
prior to the period of exercise.
In the event the company is not capable of delivering shares (for reasons being lack of approval in the general meeting
or lack of board authorisation to issue shares or lack of own shares in the Company) following an exercise of options, the
company shall fulfil its obligations under the programme towards participants other than Swedish residents by way of making
a cash payment equal to the excess, if any, of the share price over the strike price, multiplied by the number of exercisable
options.
Both programmes vest in three tranches during a three-year period, as presented in the table below. The options are exercisa-
ble during a window period after the release of the quarterly reports for the fourth and second quarters. Options that are not
exercised within 5 years from the date of grant will lapse and become void.
Percentage of option
programme vesting
LTI 2020 LTI 2024
Vesting date Expiry date Vesting date Expiry date
20% 19 November 2021 19 November 2025 15 November 2025 15 November 2029
30% 19 November 2022 19 November 2025 15 November 2026 15 November 2029
50% 19 November 2023 19 November 2025 15 November 2027 15 November 2029
The fair value of each option at grant date for LTI 2020 was calculated at NOK 4.59 per option and for LTI 2024 NOK 7.39 per
option. The Black-Scholes model was used for calculation of fair value and the following assumptions were used:
LTI 2020 LTI 2024
Number of options 2 625 000 1 233 333
Number of potential shares 2 625 000 1 233 333
Contractual life 5 years 5 years
Strike price 24.48 25.57
Share price 22.10 25.80
Expected lifetime 3.30 years 3.30 years
Volatility 34.32% 33.04%
Interest rate 0.32% 3.72%
Dividend 0.00 0.00
The total value of the options granted in 2020 was EUR 1.1 million and the total value for the options granted in 2024 was EUR 0.8 million. EUR 0.0 million (0.2) of that was recognised as personnel costs during the year. In addition, EUR 0.0 million was recognised as personnel costs related to social security charges. (2023 EUR 0.7 million in income due to reversal of accrual). The change in the number of options outstanding during the year is presented in the table below: LTI 2020 LTI 2024 2024 2023 2024 2023 Outstanding as of 1 January 1 999 202 2 373 500 - - Granted during the year - - 1 233 329 - Adjusted - - - - Exercised - -374 298 - Terminated -31 250 - - - Outstanding as of 31 December 1 967 952 1 999 202 1 233 329 - Vested but no exercised 1 967 952 1 999 202 1 233 329 - No options were exercised during 2024. During the exercise window in March 2023, 374 298 shares were issued at a subscription price of 22.96. The average share price at the time of exercise in 2023 was NOK 43.27.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-414": {
"value": "In November 2020, the board of directors exercised the authorisation given by the Extraordinary General Meeting on 16 November and launched a share-based incentive programme (LTI 2020) to a maximum of 25 key employees in the company, involving a maximum of 2 875 000 share options, and entitling the participants in the programme to subscribe for the same number of shares in the company during a three-year period. The number of share options outstanding as of 31 December 2024 represents 1.0 per cent of the number of shares outstanding as of that date. In August 2024, the board of directors exercised the authorisation given by the Annual General Meeting on 4 June 2025 and decided to launch an additional share-based incentive programme (LTI 2024-LTI 2026) to a number of key employees in the company. The program will run for 3 years, with annual allocation to participants. Each annual allocation will follow the same grant and vesting structure. Decisions on participants and allocation will be made separately each year and the allocation for 2024 (LTI 2024) consists of 26 participants and 1 233 333 options. The number of share options outstanding as of 31 December 2024 represents 0.6 per cent of the number of shares outstanding as of that date. The purpose of these programmes is to further align the interests of the company and its shareholders by providing incentives in the form of awards to employees to motivate them to contribute materially to the success and profitability of the company. The programmes also enable the company to attract and retain such employees. Settlement of the options may, at the discre- tion of the board of directors, be done by issuing new shares or by using, if available, shares bought back by the company. LTI 2020: At grant date on 19 November 2020, 2 625 000 share options were granted to 22 key employees. The share options entitle the participants to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was NOK 24.48, equal to 110 per cent of the average share price during five days preceding the grant date on 19 November 2020. As of 31 December 2024, strike price was NOK 22.96 (22.96). The gain per option may however not exceed the strike price at the time of exercise, multiplied by three minus strike price at grant date. The number of exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum gain per option multiplied by the numbers of options granted. This gain is calculated based on the average share price five days prior to the period of exercise. LTI 2024: At grant date 15 November 2024, 1 233 333 were granted to 26 key employees. The share options entitle the par- ticipants to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was NOK 25.57, equal to 110 per cent of the average share price during five days preceding the grant date on 15 November 2024. As of 31 December 2024, strike price was NOK 25.57. The gain per option may however not exceed NOK 50 at the time of exercise. The number of exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum gain per option multiplied by the numbers of options granted. This gain is calculated based on the average share price five days prior to the period of exercise. In the event the company is not capable of delivering shares (for reasons being lack of approval in the general meeting or lack of board authorisation to issue shares or lack of own shares in the Company) following an exercise of options, the company shall fulfil its obligations under the programme towards participants other than Swedish residents by way of making a cash payment equal to the excess, if any, of the share price over the strike price, multiplied by the number of exercisable options. Both programmes vest in three tranches during a three-year period, as presented in the table below. The options are exercisa- ble during a window period after the release of the quarterly reports for the fourth and second quarters. Options that are not exercised within 5 years from the date of grant will lapse and become void. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-415": {
"value": "Percentage of option programme vesting LTI 2020 LTI 2024 Vesting date Expiry date Vesting date Expiry date 20% 19 November 2021 19 November 2025 15 November 2025 15 November 2029 30% 19 November 2022 19 November 2025 15 November 2026 15 November 2029 50% 19 November 2023 19 November 2025 15 November 2027 15 November 2029 The fair value of each option at grant date for LTI 2020 was calculated at NOK 4.59 per option and for LTI 2024 NOK 7.39 per option. The Black-Scholes model was used for calculation of fair value and the following assumptions were used: LTI 2020 LTI 2024 Number of options 2 625 000 1 233 333 Number of potential shares 2 625 000 1 233 333 Contractual life 5 years 5 years Strike price 24.48 25.57 Share price 22.10 25.80 Expected lifetime 3.30 years 3.30 years Volatility 34.32% 33.04% Interest rate 0.32% 3.72% Dividend 0.00 0.00 The total value of the options granted in 2020 was EUR 1.1 million and the total value for the options granted in 2024 was EUR 0.8
million. EUR 0.0 million (0.2) of that was recognised as personnel costs during the year. In addition, EUR 0.0 million was recognised
as personnel costs related to social security charges. (2023 EUR 0.7 million in income due to reversal of accrual).
The change in the number of options outstanding during the year is presented in the table below:
LTI 2020 LTI 2024
2024 2023 2024 2023
Outstanding as of 1 January 1 999 202 2 373 500 - -
Granted during the year - - 1 233 329 -
Adjusted - - - -
Exercised - -374 298 -
Terminated -31 250 - - -
Outstanding as of 31 December 1 967 952 1 999 202 1 233 329 -
Vested but no exercised 1 967 952 1 999 202 1 233 329 -
No options were exercised during 2024. During the exercise window in March 2023, 374 298 shares were issued at a subscription
price of 22.96. The average share price at the time of exercise in 2023 was NOK 43.27.
",
"dimensions": {
"concept": "ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-416": {
"value": "Note 24 Earnings per share million EUR 2024 2023 Profit for the period attributable to parent company shareholders (million EUR) -29.6 -18.0 Average number of shares 191 722 290 191 672 042 Effect on options to employees - - Diluted average number of shares 191 722 290 191 672 042 Basic & diluted earnings per share - EUR From continuing operations -0.20 -0.15 From discontinuing operations 0.04 0.06 Total basic earnings per share - EUR -0.15 -0.09 Basic & diluted earnings per share - NOK From continuing operations -2.30 -2.00 From discontinuing operations 0.51 0.92 Total basic earnings per share - NOK -1.80 -1.08 EPS in NOK is calculated using the average rate in the period. Reconciliation of earnings used in calculating earning per share, million EUR 2024 2023 Basic and diluted earnings per share - EUR Profit from continuing operations -35.3 -31.0 -Less profit from continuing operations attributable to non-controlling interest -2.6 -2.5 Profit from continuing operations attributable to ordinary equity holders -38.0 -33.4 Profit from discontinued operation 8.3 15.4 Profit used in calculation basic and diluted earnings per share -29.6 -18.0 The number of shares outstanding (191 722 290) are unchanged compared to 31 December 2023. Earning per share is calcu- lated by dividing profit attributable to parent company shareholders by the weighted number of ordinary shares during the period. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-417": {
"value": "Note 25 Borrowings
Interest-bearing liabilities
million EUR 31 Dec 2024 31 Dec 2023
Non-current
Bond loan 249.4 247.9
Liabilities to credit institutions 70.3 125.0
Liabilities leases 221.6 201.3
Liabilites leases that are classified as held for sale 7.0 -
Other non-current liabilities 0.2 0.4
Total long-term borrowings 548.5 574.6
Current
Liabilities to credit institutions 4.0 7.4
Liabilities leases 28.0 24.8
Liabilites leases that are classified as held for sale 1.8 -
Overdraft 1.4 4.4
Total current borrowings 35.2 36.6
Total borrowings 583.7 611.2
Specification of net debt
Net debt by the end of the reporting period, million EUR 31 Dec 2024 31 Dec 2023
Interest-bearing liabilities 583.7 611.2
Cash and cash equivalents 36.8 63.6
Cash and cash equivalents that are classified as held for sale 35.9 -
Net debt in including IFRS 16 511.0 547.6
Subtracting liabilites capitalised in accordance with IFRS 16
Non-current liabilites leases -219.8 -193.0
Current liabilites leases -27.2 -23.5
Total -247.0 -216.5
Net debt excluding IFRS 16 264.0 331.1
Change in net debt, million EUR 31 Dec 2024 31 Dec 2023
Change in interest-bearing liabilities -27.5 13.0
Change in cash and cash equivalents
Impact from cash flow for the period -9.2 -16.7
Impact from exchange differences 0.1 0.6
Change in net debt including IFRS 16 -36.6 -3.1
Adding back change in IFRS 16 leasing liabilities -30.5 -48.1
Change in net debt excluding IFRS 16 -67.1 -51.2
Change in interest-bearing liabilities Bond loan
Liabilities
to credit
institutions
Liabilities
leasing
Other
financial
non-current
liabilities Overdraft Total
Interest-bearing liabilities as of
31 December 2023 247.9 132.4 226.1 0.4 4.4 611.2
Cash flow affecting changes
Borrowings - - - - - -
Repayment of loans -1.6 -54.7 - -0.2 -3.0 -59.5
Repayment of leasing liabilities - - -21.1 - - -21.1
Total cash flow in financing activities -1.6 -54.7 -21.1 -0.2 -3.0 -80.6
Changes not affecting cash flow
Capitalised leasing - - 58.3 - - 58.3
Revaluation of bond 1.2 - - - - 1.2
Amortisation financing costs 1.9 - - - - 1.9
Exchange differences - -3.4 -4.9 - - -8.3
Total changes not affecting cash flow 3.1 -3.4 53.4 0.0 0.0 53.1
Total change 1.5 -58.1 32.3 -0.2 -3.0 -27.5
Interest-bearing liabilities as of
31 December 2024 249.4 74.3 258.4 0.2 1.4 583.7
Cash outflow from capitalised financing costs incurred in 2024, related to the bond loan, have been classified as cash outflow
from repayment of loans in the cash flow statement and in the table above.
Change in interest-bearing liabilities Bond loan
Liabilities
to credit
institutions
Liabilities
leasing
Other
financial
non-current
liabilities Overdraft Total
Interest-bearing liabilities as of
31 December 2022 246.9 157.3 170.5 0.7 22.8 598.2
Cash flow affecting changes
Borrowings - 64.9 - - - 64.9
Repayment of loans -0.1 -86.3 - -0.2 -17.6 -104.2
Repayment of leasing liabilities - - -16.9 - - -16.9
Total cash flow in financing activities -0.1 -21.4 -16.9 -0.2 -17.6 -56.2
Changes not affecting cash flow
Capitalised leasing - - 76.7 - - 76.7
Amortisation financing costs 1.1 - - - - 1.1
Exchange differences - -3.5 -4.2 -0.1 -0.8 -8.6
Total changes not affecting cash flow 1.1 -3.5 72.5 -0.1 -0.8 69.2
Total change 1.0 -24.9 55.6 -0.3 -18.4 13.0
Interest-bearing liabilities as of
31 December 2023 247.9 132.4 226.1 0.4 4.4 611.2
Cash outflow from capitalised financing costs incurred in 2023 and 2024, related to the bond loan, have been classified as cash
outflow from repayment of loans in the cash flow statement and in the table above.
Bond loans
Frame Amount outstanding Date of issuance
Maturity/redemtion
date
EUR 250 million EUR 251.2 million 3 September 2021 3 September 2026
The EUR 250 million bond, which is unsecured and linked to a sustainability framework, matures on 3 September 2026, with a
possibility for BEWI to unilaterally decide on an early redemption after 3 March 2025 of 50 per cent of the bonds outstanding at
that date. The bond terms stipulate a sustainability performance target in which BEWI has committed to collect 45 000 tonnes
of EPS for recycling annually by 2024. If not reaching that target, an additional 0.75 per cent of the nominal value of the bond
will be redeemed on maturity. By 31 December 2024, the group had not reached the target. Consequently, a EUR 1.2 million
revaluation of the bond loan was made in the fourth quarter of 2024, and the same amount was reported as a financial expense.
The bond is recognised under the effective interest method at amortised cost after deductions for transaction costs. Interest
terms, as well as nominal interest rates and average interest rates recognized during the quarter are presented in the table
below.
Nominal interest Average interest
Bond loan Interest terms 2024 2023 2024 2023
EUR 250 million Euribor 3 m + 3.15% 6.08-7.11% 6.95-7.11% 9.26% 7.45%
Liabilities to credit institutions, overdraft and factoring debt
The group has a Revolving Credit Facility (RCF), granted by two banks. During 2023, the facility amounted to a total of EUR 150
million. In 2024, BEWI agreed with the two banks to reduce the credit limit and as at 31 December 2024 the credit limit had
been reduced to EUR 123.5 million. In the beginning of 2025, the credit limit was further reduced to EUR 111.5 million. As part
of this facility, one of the participating banks is providing an overdraft facility. As at 31 December 2024, the RCF was utilised by
EUR equivalent 67.7 million (EUR 119.2 million). Interest on utilised amount ranged between 5.5% - 7.0% during the year. As at
31 December 2024, nothing of the overdraft was utlised (EUR 0.0 million). Interest on utilised overdraft during the year ranged
betewen 3.6% - 8.1%.
In September 2024, BEWI entered into a receivables purchase agreement (RPA) with one of the two banks granting the RCF. The
RPA has more attractive margins than the RCF and provides a more flexible financing structure for the group\u2019s working capital.
The RPA is an uncommitted facility with a frame of EUR 75 million. The available credit under the RCF, is reduced by the amount
utilised under the RPA. On 31 December 2024, EUR 54.7 million was utilised under the RPA facility. The utilised portion of the RPA
is subject to an interest charge, which is recognised as a financial expense in the statement of income. Interest on the utilised
portion of the RPA during the year ranged from 4.1% - 6.3%.
Interest-bearing liabilities in acquired subsidiaries are normally settled and refinanced internally after the acquisition. However,
in a specific cases liabilities to credit institutions in acquired companies, including overdraft facilities, have not been subject refi-
nancing post acquisition. Such liabilities to credit institutions have carried an interest in the range of 2.0% - 9.0% during 2024.
Liabilities leases
For leases capitalised in accordance with IFRS 16, the interest rates used for discounting the future lease payments have been
based on the Group\u2019s bond trading and Euro benchmark spreads, adjusted for the fact that the lease liabilities are repaid over
the lease-term in contrast to the bonds that are repaid in full at maturity. Each company or relevant business unit has been
given a credit rating, derived from certain financial KPI\u2019s, based on Moody\u2019s methodology. These ratings have been applied
to the spreads to arrive at the discount rates. Depending on the lease-term, the rating and when the lease commenced, the
discount rates vary from 2.3-16.8% for contracts maturing within 1-3 years to 4.4-12.9% for contracts maturing after 10 years.
million EUR 31 Dec 2024 31 Dec 2023
Overdraft facility (equivalent amount in million EUR) 123.5 150.0
Overdraft utilised 67.7 119.2
Covenants and security provided
The revolving credit facility agreement and the terms and conditions for the bond loans state certain covenants that the
group has to comply with, referred to as Leverage Ratio and Interest Coverage Ratio. Leverage Ratio is defined as net debt to
EBITDA and Interest Coverage Ratio as EBITDA to net finance charges, where both EBITDA and net finance charges are adjusted.
EBITDA is adjusted for non-recurring items, as defined in the loan agreements. The impact of IFRS 16 on net debt and EBITDA
is excluded in the covenant calculation. Compliance with the covenants is calculated each quarter-end with the respect to
the revolving credit facility agreement, whereas compliance in the bond loan agreement is triggered by certain events, such
as new financial indebtedness or dividend payments from the parent company. The group has been in compliance with the
loan agreements in both 2024 and 2023. Management believes that the group will be in compliance with the loan agreements
during the next 12 months. Should the group not meet the covenants and be in compliance with the loan agreement for the
revolving credit facility, any utilisation of that facility would be classified as current in the balance sheet. As of 31 December 2024,
the utilisation amounted to EUR 67.7 million and was classified as a non-current liability to credit institutions. Events triggering
compliance with the bond covenants are normally within control of the group. The revolving credit facility is a super senior
credit facility and the bond loan is subordinated the revolving credit facility.
Some liabilities to credit institutions and overdraft facilities not refinanced post acquisition of subsidiaries are subject to securi-
ties granted in the form of mortgages and pledges. The value at the balance sheet day of the securities provided, is presented
in note 30 Pledged assets.
Currency exposure
Carrying amounts per currency (in millions) for the group\u2019s interest-bearing liabilities are as follows:
31 Dec 2024 31 Dec 2023
million EUR Incl. IFRS 16 Excl. IFRS 16 Incl. IFRS 16 Excl. IFRS 16
SEK 107.6 67.8 160.1 119.1
EUR 349.2 255.9 325.0 261.9
NOK 80.0 9.1 80.0 7.9
DKK 28.1 - 26.8 -
GBP 17.3 2.8 17.6 4.2
Other 1.5 1.1 1.7 1.5
583.7 336.7 611.2 394.6
Maturity
The tables below presents the maturity of the discounted cash flows of the group\u2019s interest-bearing liabilities.
As of 31 December 2024 < 1 yr. 1\u20132 yr. 2\u20135 yr. > 5 yr.
Bond loans - 249.4 - -
Liabilities to credit institutions 4.0 68.5 1.3 0.5
Liabilities leases 29.9 29.0 67.0 132.5
Other financial non-current liabilities 0.2 - - -
Overdraft 1.4 - - -
Total 35.5 346.9 68.3 133.0
As of 31 December 2023 < 1 yr. 1\u20132 yr. 2\u20135 yr. > 5 yr.
Bond loans - - 247.9 -
Liabilities to credit institutions 7.4 122.0 3.0 -
Liabilities leases 24.8 24.0 58.6 118.7
Other financial non-current liabilities - 0.4 - -
Overdraft 4.4 - - -
Total 36.6 146.4 309.5 118.7
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-418": {
"value": "Note 26 Pensions and similar obligations to employees
The group provides defined benefit pension plans in the UK. The defined benefit pension plans in the UK, which are closed for
new participants, originate from the acquisition of Synbra and are related to Synbra\u2019s
previous operations in the UK. Due to contractual obligations, the group had to pay a lump sum to the UK funds in 2018,
following the change of ownership of Synbra. As a result, the fair value of plan assets in one of the funds exceed the present
value of the pension obligation and a net pension asset is recognised on the balance sheet. The net pension asset is not subject
to asset ceiling limitations.
The defined benefit pension obligations, calculated in accordance with the Projected Unit Credit Method, are, among other
things, based on estimated salary increases, apart from the UK funds, which are closed for new participants and where the
existing participants are no longer employed by the group. In addition to the defined benefit pension plans, the group also
provides other long-term benefits in the Netherlands through a so called Jubilee plan, which entitles the participants salary
benefits for long-term service. The Jubilee plan is calculated in accordance with the Projected Unit Credit Method and is
presented below as Other long-term benefits.
The amounts reported on the balance sheet have been calculated as follows: Defined benefit pension plans Other long-term benefits million EUR 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023 Present value of funded obligations -29.9 -32.5 - - Fair value of plan assets 31.1 34.1 - - 1.2 1.5 - - Present value of unfunded obligations - - -0.9 -1.0 Net asset(+)/liability(-) as of 31 December 1.2 1.5 -0.9 -1.0 Net pension asset United Kingdom 1.9 2.8 - - 1.9 2.8 - - Pension obligations and other long-term benefits Netherlands - - -0.9 -1.0 Finland - -0.2 - - United Kingdom -0.7 -1.0 - - -0.7 -1.2 -0.9 -1.0 The amounts reported on the balance sheet and changes in the defined benefit pension plans during the year are as follows: Defined benefit pension plans Other long-term benefits 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023 Costs of service during the current year 0.0 0.0 -0.1 -0.1 Past service cost - 0.0 - - Net Interest income/expense 0.1 -1.5 0.0 0.0 Total reported in the income statement 0.1 -1.6 -0.1 -0.1 Return on plan assets excluding amounts included in interest expenses/income -3.3 -0.6 - - Actuarial gains/losses from changes in demographic assumptions 0.0 0.4 - - Actuarial gains/losses from changes in financial assumptions 1.8 -0.6 - - Experience based gains/losses 0.3 -0.4 - - Total reported in other comprehensive income -1.3 -1.2 - - Defined benefit pension plans Other long-term benefits Change in present value of the obligation 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023 As of 1 January -32.5 -31.7 -1.0 -0.9 Liabilitiy from discontinued operation 1.2 0.1 Current service cost 0.0 0.0 -0.1 -0.1 Past service cost - - - - Interest cost -1.5 -1.5 0.0 0.0 Actuarial gains/losses 2.1 -0.6 - - Benefits paid 2.2 2.0 0.1 0.1 Settlements - - 0.0 -0.1 Exchange rate differences -1.4 -0.6 - - As of 31 December -29.9 -32.5 -0.9 -1.0 Defined benefit pension plans Other long-term benefits Change in fair value of plan assets 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023 As of 1 January 34.1 34.0 - - Assets held for sale, discontinued operations -1.0 Interest income 1.6 1.7 - - Return on plan assets excluding amounts included in interest expenses/income -3.3 -0.6 - - Contributions by the employer 0.5 0.3 - - Benefits paid -2.2 -2.0 - - Settlements - - - - Exchange rate differences 1.5 0.7 - - As of 31 December 31.1 34.1 - - The most critical assumptions for the defined benefit pensions were: 31 Dec 2024 31 Dec 2023 United Kingdom Discount rate 5.35-5.50% 4.50-4.80% Salary increase n/a n/a Inflation (based on CPI and RPI assumption) 2.95-3.50% 2.80-3.30% Pension increase (based on CPI and RPI assumptions) 2.00-3.30% 1.90-3.20% Finland Discount rate 3.25% Salary increase 2.75% Inflation 2.25% The range in assumed inflation in the United Kingdom reflects different assumptions used for CPI versus RPI. The range in assumed pension increase in the UK reflects different limits linked to years in which the pension was accrued and different inflation metrics applied for those limits. The most critical assumptions for other long-term benefits were: 31 Dec 2024 31 Dec 2023 Discount rate 3.15% 3.25% Salary increase 2.19% 2.30% The sensitivity in the net defined benefit pension asset/liability for changes in essential assumptions are presented below (minus equals decrease in net asset/increase in net liability). Change in fair value of plan assets, million EUR Change Increase in assumption Decrease in assumption Discount rate 0.50% 1.1 -1.2 Salary increase 0.50% 0.0 0.0 Pension increase 0.25% -0.4 0.4 For the financial year of 2025, the defined pension plan fees are expected to amount to EUR 0.3 million. Plan asset allocation 31 Dec 2024 31 Dec 2023 Bonds 12.4 12.0 Equities 4.5 5.0 Hedge funds and alternatives 13.6 15.5 Insurance contracts - 1.0 Real estate 0.0 0.0 Cash 0.6 0.5 31.1 34.1 Analysis of expected undiscounted payments of defined benefits 31 Dec 2024 31 Dec 2023 Within 1 year 3.3 2.9 1\u20132 years 2.3 2.2 3\u20135 years 6.9 6.9 5 years or more 42.5 43.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-419": {
"value": "Note 26 Pensions and similar obligations to employees The group provides defined benefit pension plans in the UK. The defined benefit pension plans in the UK, which are closed for new participants, originate from the acquisition of Synbra and are related to Synbra\u2019s previous operations in the UK. Due to contractual obligations, the group had to pay a lump sum to the UK funds in 2018, following the change of ownership of Synbra. As a result, the fair value of plan assets in one of the funds exceed the present value of the pension obligation and a net pension asset is recognised on the balance sheet. The net pension asset is not subject to asset ceiling limitations. The defined benefit pension obligations, calculated in accordance with the Projected Unit Credit Method, are, among other things, based on estimated salary increases, apart from the UK funds, which are closed for new participants and where the existing participants are no longer employed by the group. In addition to the defined benefit pension plans, the group also provides other long-term benefits in the Netherlands through a so called Jubilee plan, which entitles the participants salary benefits for long-term service. The Jubilee plan is calculated in accordance with the Projected Unit Credit Method and is presented below as Other long-term benefitsThe amounts reported on the balance sheet have been calculated as follows:
Defined benefit pension plans Other long-term benefits
million EUR 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023
Present value of funded obligations -29.9 -32.5 - -
Fair value of plan assets 31.1 34.1 - -
1.2 1.5 - -
Present value of unfunded obligations - - -0.9 -1.0
Net asset(+)/liability(-) as of 31 December 1.2 1.5 -0.9 -1.0
Net pension asset
United Kingdom 1.9 2.8 - -
1.9 2.8 - -
Pension obligations and other long-term benefits
Netherlands - - -0.9 -1.0
Finland - -0.2 - -
United Kingdom -0.7 -1.0 - -
-0.7 -1.2 -0.9 -1.0
The amounts reported on the balance sheet and changes in the defined benefit pension plans during the year are as follows:
Defined benefit pension plans Other long-term benefits
31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023
Costs of service during the current year 0.0 0.0 -0.1 -0.1
Past service cost - 0.0 - -
Net Interest income/expense 0.1 -1.5 0.0 0.0
Total reported in the income statement 0.1 -1.6 -0.1 -0.1
Return on plan assets excluding amounts included
in interest expenses/income -3.3 -0.6 - -
Actuarial gains/losses from changes in
demographic assumptions 0.0 0.4 - -
Actuarial gains/losses from changes in financial
assumptions 1.8 -0.6 - -
Experience based gains/losses 0.3 -0.4 - -
Total reported in other comprehensive income -1.3 -1.2 - -
Defined benefit pension plans Other long-term benefits
Change in present value of the obligation 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023
As of 1 January -32.5 -31.7 -1.0 -0.9
Liabilitiy from discontinued operation 1.2 0.1
Current service cost 0.0 0.0 -0.1 -0.1
Past service cost - - - -
Interest cost -1.5 -1.5 0.0 0.0
Actuarial gains/losses 2.1 -0.6 - -
Benefits paid 2.2 2.0 0.1 0.1
Settlements - - 0.0 -0.1
Exchange rate differences -1.4 -0.6 - -
As of 31 December -29.9 -32.5 -0.9 -1.0
Defined benefit pension plans Other long-term benefits
Change in fair value of plan assets 31 Dec 2024 31 Dec 2023 31 Dec 2024 31 Dec 2023
As of 1 January 34.1 34.0 - -
Assets held for sale, discontinued operations -1.0
Interest income 1.6 1.7 - -
Return on plan assets excluding amounts included
in interest expenses/income -3.3 -0.6 - -
Contributions by the employer 0.5 0.3 - -
Benefits paid -2.2 -2.0 - -
Settlements - - - -
Exchange rate differences 1.5 0.7 - -
As of 31 December 31.1 34.1 - -
The most critical assumptions for the defined benefit pensions were: 31 Dec 2024 31 Dec 2023
United Kingdom
Discount rate 5.35-5.50% 4.50-4.80%
Salary increase n/a n/a
Inflation (based on CPI and RPI assumption) 2.95-3.50% 2.80-3.30%
Pension increase (based on CPI and RPI assumptions) 2.00-3.30% 1.90-3.20%
Finland
Discount rate 3.25%
Salary increase 2.75%
Inflation 2.25%
The range in assumed inflation in the United Kingdom reflects different assumptions used for CPI versus RPI. The range in
assumed pension increase in the UK reflects different limits linked to years in which the pension was accrued and different
inflation metrics applied for those limits.
The most critical assumptions for other long-term benefits were: 31 Dec 2024 31 Dec 2023
Discount rate 3.15% 3.25%
Salary increase 2.19% 2.30%
The sensitivity in the net defined benefit pension asset/liability for changes in essential assumptions are presented below
(minus equals decrease in net asset/increase in net liability).
Change in fair value of plan assets, million EUR Change
Increase in
assumption
Decrease in
assumption
Discount rate 0.50% 1.1 -1.2
Salary increase 0.50% 0.0 0.0
Pension increase 0.25% -0.4 0.4
For the financial year of 2025, the defined pension plan fees are expected to amount to EUR 0.3 million.
Plan asset allocation 31 Dec 2024 31 Dec 2023
Bonds 12.4 12.0
Equities 4.5 5.0
Hedge funds and alternatives 13.6 15.5
Insurance contracts - 1.0
Real estate 0.0 0.0
Cash 0.6 0.5
31.1 34.1
Analysis of expected undiscounted payments of defined benefits 31 Dec 2024 31 Dec 2023
Within 1 year 3.3 2.9
1\u20132 years 2.3 2.2
3\u20135 years 6.9 6.9
5 years or more 42.5 43.3
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-420": {
"value": "Note 27 Other provisions
million EUR
Restoration of
environment
Restructuring
measures Staff benefits Guarantee Total
As of 1 January 2023 0.1 0.0 0.0 0.3 0.4
Reported in the income statement:
\u2013 additional provisions 0.0 4.8 - 0.1 4.9
Exchange differences - 0.1 - -0.0 0.0
Utilised durig the year - -2.6 - -0.2 -2.7
As of 31 December 2023 0.1 2.3 0.0 0.1 2.5
million EUR
Restoration of
environment
Restructuring
measures Staff benefits Guarantee Total
As of 1 January 2024 0.1 2.3 0.0 0.1 2.5
Reported in the income statement:
\u2013 additional provisions - - - - -
Reclassification -0.1 - -0.0 0.0 -0.1
Exchange differences - 0.0 - -0.0 0.0
Utilised durig the year - -2.3 - -0.1 -2.4
As of 31 December 2024 - - - - -
million EUR 31 Dec 2024 31 Dec 2023
Long-term provision - 0.2
Short-term provision - 2.3
Total provision - 2.5
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-421": {
"value": "Note 28 Accrued expenses and deferred income
million EUR 31 Dec 2024 31 Dec 2023
Accrued wage debt 5.0 6.4
Accrued social security fees 2.9 3.4
Accrued holiday pay including social security fees 12.6 14.2
Accrued customer bonuses 13.2 15.9
Accrued interest 1.7 1.9
Other items 17.2 18.7
Total 52.5 60.4
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-422": {
"value": "Note 29 Contingent liabilities
million EUR 31 Dec 2024 31 Dec 2023
Guarantees to suppliers - -
Total - -
A number of parent company guarantees have been issued towards suppliers of subsidiaries. These parent company guarantees
have prior years been reported under contingent liabilities. The obligations of the group to these suppliers can however never
exceed the liabilities already recognised in the consolidated balance sheet. As a consequence, parent company guarantees to
suppliers are no longer reported as contingent liabilities.
",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-423": {
"value": "Note 30 Pledged assets
The carrying amount of assets pledged as security for current and non-current borrowings are:
million EUR 31 Dec 2024 31 Dec 2023
Non-current
Property mortgages
Freehold land and buildings 1.2 12.9
Current
Floating charge
Cash an cash equivalents 0.0 0.1
Inventory 6.9
Receivables 2.8 4.2
Financial assets at fair value through profit or loss - 4.9
Plant and equipment 3.7 3.1
Business morgage 1.7 4.6
Total 16.3 29.8
The group have a bond loan and and a revolving credit facilty that are unsecured. The group also have liabilities such as local
liabilities to credit institutions, overdraft facilities and liabilites in form of lease contracts in some of its companies to an amount
of 17.6 MEUR. The pledged asset above are securitys for these loans.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-424": {
"value": "Note 31 Related parties
Christian Bekken, CEO of BEWI ASA, is together with other members of the Bekken family major shareholders of BEWI ASA
through Bekken Invest AS and BEWI Invest AS. Companies owned by the Bekken family are related parties to BEWI ASA.
Other related parties are BEWI\u2019s associated companies, for example the two 34 per cent owned companies Hirsch France SAS
and Hirsch Porozell GmbH. Transactions with the related parties\u2019 companies are presented in the tables below.
Information on remuneration of management and the Board of Directors is found in note 6.
The number of shares in the company held by management and the board of directors as of 31 December 2024 is presented in
the table below.
Board of Directors
Person Title Shares Options
Shares held by
related parties
Gunnar Syvertsen Chair 180 506 - -
Kristina Schauman Director 193 452 - -
Ann-Lise Aukner Director - - -
Rik Dobbelaere Director 98 497 - -
Andreas M. Akselsen
1
Director 9 000 - 32 670 000
Pernille Skarstein
2
Director - - 16 946 573
1
Andreas is the owner of 45 per cent of HAAS AS, the second largest shareholder of BEWI ASA, holding 32 670 000 shares per 31.12.2024.
2
The shares are owned by Kverva Industries AS, a company owned by Kverva AS, which is a related party to Pernille. Kverva held 16 946 573 BEWI shares
at 31 December 2024. In addition, Kverva AS is a party to total return swap agreement with a third party under which Kverva AS has a financial expo-
sure to 9 092 220 shares.
Executive Management Person Title Shares Options Shares held by related parties Christian Bekken 1 Chief Executive Officer 84 986 283 333 97 968 128 Marie Danielsson Chief Financial Officer 185 452 333 333 Jonas Siljesk\u00e4r Chief Operating Officer Upstream 124 126 283 333 Petra Brantmark Chief Legal Officer 17 450 174 785 5 458 Karl Erik Olesen Chief Operating Officer Downstream 83 252 183 333 Stein Inge Liasj\u00f8 Chief Strategy Officer 1 000 133 333 1 Christian is part of the Bekken family, the majority owner of BEWI Invest AS, the majority owner of BEWI ASA, holding 97 958 328 shares on 31.12.2024. In addition, Christian\u2019s wife Lisa Lockert Bekken owns 9 800 shares. Transactions impacting the income statement million EUR 2024 2023 Sale of goods to: HIRSCH Porozell GmbH 0.0 0.1 Energij\u00e4garna och Dorocell AB 0.8 1.1 Bekken owned companies 0.2 0.0 Total 1.0 1.2 Other income from: Bekken owned companies 0.0 0.3 Total 0.0 0.3 Rental expenses to: Bekken owned companies 23.3 18.4 Total 23.3 18.4 Other external costs to: Bekken owned companies 0.1 0.2 Total 0.1 0.2 The transactions were conducted on normal market terms. Transactions impacting the balance sheet million EUR 31 Dec 2024 31 Dec 2023 Current receivables Bekken owned companies 0.0 0.1 HIRSCH Porozell GmbH 0.1 0.1 Total 0.1 0.2 Current liabilities Bekken owned companies - 0.0 Total - 0.0 In 2024, three real estate properties were divested to the Swedish listed company Logistea AB in sale and leaseback transactions. The transactions gave rise to a capital gain of EUR 4.5 million. The lease terms run for 17 years, with options to extend the lease terms for another five years. The properties, valued at EUR 37.1 million, were located in Belgium, Poland and Germany.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-426": {
"value": "Note 33 Subsequent events
Agreement to merge BEWI RAW with Unipol
On 5 February 2025, BEWI announced an agreement to merge its raw materials business, BEWI RAW, with Unipol, to create a
leading EPS (expanded polystyrene) producer in Europe.
BEWI will maintain a 49 per cent ownership of the combined entity, that will comprise four raw material facilities, and an annual
production capacity of 375 000 tonnes of EPS. This includes 30 000 tonnes of grey EPS and a considerable capacity to produce
recycled EPS. The entity will have annual revenues of approximately EUR 400 million and is expected to have significant
dividend capacity. The combined business will continue to be the preferred supplier of EPS to BEWI\u2019s downstream business
through long-term agreements. As part of the transaction, BEWI will receive a cash consideration of up to EUR 75 million, of
which EUR 42.5 million is paid following closing and the remainder is subject to an earn-out agreement.
Closing of the transaction is subject to closing conditions and is expected to take place in the second quarter of 2025. After
completion of the transaction, BEWI\u2019s core offering will be insulation and other energy-efficient solutions for buildings and a
broad selection of recyclable and recycled packaging products.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}