Assets Intangible assets Tangible fixed assets Other fixed assets Participations (equity method) Trade receivables Inventories Other current assets Equity and liabilities Share capital Share premium Other comprehensive income Retained earnings Non-controlling interests Grants Provisions Noncurrent Provision Lease Liability The amount of non-current provision for lease liability. Provisions lease liability Pensions Lease liability Deferred tax liability Trade and other payables Other current liabilities Turnover Other expenses Share in result of associates Income taxes Other comprehensive income Attributable to the owners of the company Attributable to non-controlling interests Total of profit for the period and other comprehensive income Attributable to the owners of the company Attributable to non-controlling interests Basic earnings per share (in euro) Diluted earnings per share (in euro) Weighted average number of shares Weighted average number of shares for diluted profit per share Consolidated statement of changes in equity Treasury shares Share premium Retained earnings Other comprehensive income Purchase of treasury shares Granted and accepted stock options Total equity Profit before tax Net valuation allowance current assets Adjustments for decrease (increase) in net valuation allowance current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for Decrease Increase in Net Valuation Allowance Current Assets Provisions Result based on the 'equity method' Adjustments for Loss Gain on Sale of Subsidiaries Associates and Assets Held for Sale Loss / (gain) on sale of subsidiaries, associates and assets held for sale Adjustments for losses (gains) on sale of subsidiaries, associates and assets held for sale to reconcile profit (loss) to net cash flow from (used in) operating activities. Other non cash-items Gross cash flow provided by operating activities Decrease / (Increase) in inventories Decrease / (Increase) in trade accounts receivable (Decrease) / Increase in trade accounts payable (Decrease) / Increase in other liabilities Change in operating working capital Income tax paid Net cash flow provided by operating activities Investment activities (In)tangible assets - acquisitions Net cash flow used in investing activities Net Cash Flow from Used in Before Financing Activities Net cash flow before financing activities The increase (decrease) in cash and cash equivalents before financing activities. Financing activities Dividends paid Dividends received The cash inflow for dividends received by the entity, classified as financing activities. Dividends Received Classified as Financing Activities Sale of treasury shares for stock options Reimbursement of lease liabilities Proceeds / (Reimbursement) of short-term borrowings Net cash flow used in financing activities Net change in cash and cash equivalents Net change in cash and cash equivalents Cash and cash equivalents Effect of exchange rate fluctuations Remeasurement gains/(losses) on defined benefit plans Capital gains and losses on realizations of fixed assets Financial profit and loss Interests Received Paid Classified as Operating Activities Interests The cash inflow (outflow) from interest received (paid), classified as operating activities. Depreciation and amortization Depreciation and amortization of (in)tangible and right-of-use assets Right-of-use assets Other operating income Lease liabilities Income tax payable Profit for the year Profit for the period Decrease / (Increase) In other assets Operating activities Total proposed dividend (in 000 euro) Share in other comprehensive income to participations (equity method) Share in Revaluation Reserve Top Form [Member] This member stands for a component of equity representing share in revaluation reserve Top Form. Share in revaluation reserve Top Form Pension reserve Use of estimates Change in accounting policies Consolidation principles Foreign currencies Intangible assets Goodwill Tangible fixed assets Impairment of assets Inventories Trade and other receivables Leases Derivative financial instruments Cash and cash equivalents Share capital Provisions Employee benefits Trade and other payables Income tax Financial income Government grants Expenses Revenue from contracts with customers Statement of IFRS compliance Disclosure of associates Disclosure of authorisation of financial statements Disclosure of credit risk Disclosure of depreciation and amortisation expense Disclosure of derivative financial instruments Disclosure of fair value measurement Disclosure of fair value of financial instruments Disclosure of finance cost Disclosure of finance income Disclosure of interest expense Disclosure of interest income Disclosure of interest income Disclosure of goodwill Disclosure of impairment of assets Disclosure of information about key management personnel Disclosure of investments accounted for using equity method Disclosure of liquidity risk Disclosure of other operating expense Disclosure of other operating income Disclosure of revenue Disclosure of share capital, reserves and other equity interest Disclosure of share-based payment arrangements Disclosure of subsidiaries Disclosure of treasury shares Disclosure of expenses Disclosure of information about employees Description of accounting policy for business combinations and goodwill Description of accounting policy for depreciation expense Description of accounting policy for derivative financial instruments and hedging Description of accounting policy for finance costs Description of accounting policy for financial instruments Description of accounting policy for hedging Description of accounting policy for impairment of financial assets Description of accounting policy for impairment of non-financial assets Description of accounting policy for intangible assets and goodwill Description of accounting policy for interest income and expense Description of accounting policy for research and development expense Description of accounting policy for share-based payment transactions Disclosure of tax receivables and payables Other Comprehensive Income Net of Tax Exchange Differences on Translation Related to Group Entities The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated (attributable to Group entities). - Gain and losses related to Group entities Other Comprehensive Income Net of Tax Exchange Differences on Translation Related to Associated Companies The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated (attributable to associated companies). - Gain and losses related to associated companies Capital Investment in associated companies Disclosure of auditors' remuneration Disclosure of basis of preparation of financial statements Description of accounting policy for financial instruments at fair value through profit or loss Disclosure of allowance for credit losses Disclosure of accrued expenses and other liabilities Disclosure of financial instruments at fair value through profit or loss Disclosure of market risk Subsidiaries Currency translation adjustments related to Group entities and non-controlling interests Proposed dividend (in euro) Cumulated comprehensive income Revaluation reserve of shares Reserve of Exchange Differences from Investments [Member] Cumulated comprehensive income This member stands for a component of equity representing the reserve of exchange differences from investments. Transactions on treasury shares Total equity GENERAL INFORMATION New and amended standards and interpretations, effective after year end 2023 GOODWILL AND INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIFE INTANGIBLE ASSETS TANGIBLE FIXED ASSETS INVESTMENTS IN ASSOCIATES OTHER FIXED ASSETS OTHER CURRENT ASSETS GRANTS INVENTORIES TRADE AND OTHER RECEIVABLES CASH AND CASH EQUIVALENTS SHARE CAPITAL PROVISIONS PENSIONS OTHER OPERATING INCOME AND OTHER EXPENSES TRADE AND OTHER PAYABLES DEFERRED TAXES ASSETS AND LIABILITIES OTHER CURRENT LIABILITIES AND TAXES PAYABLE FINANCIAL INSTRUMENTS FINANCIAL RESULT PERSONNEL EXPENSES INCOME TAXES EARNINGS PER SHARE DIVIDENDS PAID AND PROPOSED LEASES RELATED PARTY DISCLOSURES SEGMENT INFORMATION EVENTS AFTER BALANCE SHEET BUSINESS RISKS WITH RESPECT TO IFRS7