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  "f26149": {
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  "f26191": {
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   "decimals": -3,
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    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
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    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
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  "pp-value-1-1": {
   "value": "(1)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Identificatie </span>Keyware <span class=\"_ _b\"></span>Technologies naamloze <span class=\"_ _b\"></span>vennootschap Ik<span class=\"_ _f\"></span>aroslaan <span class=\"_\"> </span>2<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>, <span class=\"_ _36\"> </span>1930 <span class=\"_\"> </span>Zav<span class=\"_ _f\"></span>entemHet <span class=\"_ _6\"> </span>persbericht <span class=\"_ _6\"> </span>rond <span class=\"_ _a\"> </span>het<span class=\"_ _f\"></span> <span class=\"_ _a\"> </span>jaarresultaat <span class=\"_ _6\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _6\"> </span>werd <span class=\"_ _6\"> </span>gepubliceerd <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _6\"> </span>17 <span class=\"_ _a\"> </span>maart <span class=\"_ _5\"> </span>2<span class=\"_ _4\"></span>023 <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>de geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g werd door de Raad <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an Bestuur <span class=\"_ _3\"></span>van <span class=\"ls21\">20<span class=\"_ _4\"></span></span> april 2023 g<span class=\"_ _f\"></span>oedgekeurd.    (2)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Conformiteitsverklarin<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span> </span>De <span class=\"_ _4\"></span>heer <span class=\"_ _4\"></span>Guido <span class=\"_ _4\"></span>Van <span class=\"_ _4\"></span>der <span class=\"_ _4\"></span>Schueren <span class=\"_ _4\"></span>(CEO <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>interim) en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>heer <span class=\"_ _4\"></span>Alain <span class=\"_ _4\"></span>Hubert <span class=\"_ _4\"></span>(CFO) <span class=\"_ _4\"></span>verklaren <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de jaarrekening, <span class=\"_ _7\"> </span>die <span class=\"_ _5\"> </span>is<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>opge<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>ld <span class=\"_ _7\"> </span>overeenkomstig <span class=\"_ _7\"> </span>IFRS-standaarden, <span class=\"_ _7\"> </span>zoals <span class=\"_ _5\"> </span>g<span class=\"_ _3\"></span>oedgekeurd <span class=\"_ _7\"> </span>door <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e Europese <span class=\"_ _4\"></span>Unie, <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>getrouw <span class=\"_ _4\"></span>beeld <span class=\"_ _4\"></span>geeft <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>vermogen, <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_ _2\"></span>toestand <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de resultaten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>emittent<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>consolidatie <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>onderne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ingen. <span class=\"_ _2\"></span>Het <span class=\"_ _2\"></span>jaarverslag<span class=\"_ _3\"></span> geeft een <span class=\"_ _f\"></span>getrouw beeld v<span class=\"_ _f\"></span>an de ontwikk<span class=\"_ _f\"></span>eling en de res<span class=\"_ _f\"></span>ultaten van het <span class=\"_ _3\"></span>bedrijf <span class=\"_ _f\"></span>en van de positi<span class=\"_ _f\"></span>e van de emittent <span class=\"_ _f\"></span>en de in d<span class=\"_ _3\"></span>e con<span class=\"_ _3\"></span>solidatie opgeno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en ond<span class=\"_ _f\"></span>ernemingen, alsmede <span class=\"_ _f\"></span>een beschrijving <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de<span class=\"_ _f\"></span> voornaamste risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en onzekerheden <span class=\"_ _f\"></span>waarmee zij worden gec<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nfr<span class=\"ff2f\">onteerd. </span>(3)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Consolidatiekring </span>De <span class=\"_ _2\"></span>gecons<span class=\"_ _f\"></span>olideerde <span class=\"_ _2\"></span>jaarrekenin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>p<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span><span class=\"ff31\">31 <span class=\"_ _2\"></span>december <span class=\"_ _4\"></span>2022</span> <span class=\"_ _2\"></span>omvat <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Technologies NV en haar zes 1<span class=\"_ _3\"></span>00%-dochteronderne<span class=\"_ _3\"></span>mingen. <span class=\"ls4b\">  </span><span class=\"ff31 fc24\"> </span>De consolidatiekrin<span class=\"_ _f\"></span>g van 2022 is gewijzigd d<span class=\"_ _3\"></span>oor de acqu<span class=\"_ _f\"></span>isitie van Payment Solutions en<span class=\"_ _f\"></span> is <span class=\"_ _4\"></span>als volgt:<span class=\"_ _f\"></span> Geconsolideerd % Land 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Filiaal tot Keyware Smart Card Division NV 31.12.2022 100%<span class=\"ls0\"> </span>Belgi\u00eb Int. Int. Keyware Transactions &amp; Processing Gmb<span class=\"_ _3\"></span>H 31.12.2022 100%<span class=\"ls0\"> </span>Duitsland Int. Int. EasyOrder BV 31.12.2022 100%<span class=\"ls0\"> </span>Belgi\u00eb Int. Int. Magellan SAS 31.12.2022 100%<span class=\"ls0\"> </span>Frankrijk Int. Int. Keyware SARL 31.12.2022 100%<span class=\"ls0\"> </span>Luxemburg Int. Int. Payment Solutions BV  31.12.2022 100%<span class=\"ls0\"> </span>Belgi\u00eb Int. -  (*) Int.: integrale con<span class=\"_ _4\"></span>solidatie  <span class=\"_ _4\"></span> (4)<span class=\"_ _2d\"> </span>Going con<span class=\"_ _3\"></span>cern of con<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>nu\u00efteitDe <span class=\"_ _9\"> </span>geconsolid<span class=\"_ _3\"></span>eerde <span class=\"_ _e\"> </span>jaarrekening <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"> </span>is <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>pgesteld <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>veronderstelling <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>co<span class=\"_ _4\"></span>ntinu\u00efteit<span class=\"_ _f\"></span>, hetgeen <span class=\"_ _2\"></span>impliceert <span class=\"_ _2\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>gerealiseerd <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>schulden <span class=\"_ _2\"></span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _2\"></span>voldaan <span class=\"_ _2\"></span>als <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>een normale <span class=\"_ _3a\"></span>bedrijfsuitoefening. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>heeft <span class=\"_ _f\"></span>per <span class=\"_ _3a\"></span>31 <span class=\"_ _f\"></span>december <span class=\"_ _3a\"></span>2022 <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>eigen <span class=\"_ _3a\"></span>vermogen <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>29.532 kEUR <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>t.o.v. <span class=\"_ _7\"> </span>2021 <span class=\"_\"> </span>aangroeide <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>winst <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>boekjaar<span class=\"ls25\">. <span class=\"_ _7\"> </span></span>Het <span class=\"_ _7\"> </span>geconsolideerd<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>eig<span class=\"_ _f\"></span>en vermogen verteg<span class=\"_ _3\"></span>enwoordigt 74,3 % <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het balanst<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>taal ten opzichte <span class=\"_ _f\"></span>van 76<span class=\"_ _4\"></span>,9 %<span class=\"_ _3\"></span> eind 2021<span class=\"ls22\">. </span> De hypothese van g<span class=\"_ _f\"></span>oing concern kan verder als <span class=\"_ _3\"></span>volgt worden ve<span class=\"_ _f\"></span>rantwoord: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>diversificatie <span class=\"_ _5\"> </span>van<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>activiteiten <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Groep <span class=\"_ _5\"> </span>niet <span class=\"_ _5\"> </span>langer <span class=\"_ _5\"> </span>afhankelijk <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de</span>traditionele <span class=\"_ _11\"> </span>activiteit <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>betaalterminals, <span class=\"_ _11\"> </span>autorisati<span class=\"_ _f\"></span>es <span class=\"_ _19\"> </span>en <span class=\"_ _11\"> </span>software <span class=\"_ _11\"> </span>hebben <span class=\"_ _11\"> </span>eenbelangrijke contribu<span class=\"_ _3\"></span>tie tot het gehe<span class=\"_ _f\"></span>el;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>verrichte <span class=\"_ _c\"></span>overname <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>Payment <span class=\"_ _e\"></span>Solutions <span class=\"_ _c\"></span>versterkt <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>eteen <span class=\"_ _c\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"></span>klantenbasis <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"></span>het</span>betaalterminals<span class=\"_ _f\"></span>egment <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zorgt <span class=\"_ _14\"> </span>voor <span class=\"_ _14\"> </span>diversifi<span class=\"_ _f\"></span>catie <span class=\"_ _14\"> </span>binnen <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>Groep. <span class=\"_ _14\"> </span>Zij <span class=\"_ _a\"> </span>kende <span class=\"_ _14\"> </span>eensignificante groei in <span class=\"_ _f\"></span>2022;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>migratie <span class=\"_ _4\"></span>naar <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>huidige <span class=\"_ _2\"></span>betaalpartner <span class=\"_ _2\"></span>afgerond, <span class=\"_ _2\"></span>zoda<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inkomsten <span class=\"_ _2\"></span>in</span>2022 significant hog<span class=\"_ _f\"></span>er liggen dan in 2021 (en in 20<span class=\"_ _f\"></span>20 toen de migratie begon)<span class=\"_ _f\"></span>;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de afbetalingen van de financi\u00eble schulden zijn ste<span class=\"_ _4\"></span>rk verminderd in 2022. <span class=\"_ _4\"></span>Er mogen dan wel</span>nieuwe lening<span class=\"_ _3\"></span>en opgeno<span class=\"_ _f\"></span>men zijn voor 1.<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>00 kEUR in<span class=\"_ _f\"></span> 2022 maar <span class=\"_ _3\"></span>de impac<span class=\"_ _f\"></span>t van hun <span class=\"_ _f\"></span>aflossingis beduidend lager dan<span class=\"_ _f\"></span> de vorige leningenDe kaspositie ultimo <span class=\"_ _3\"></span>2022 bedraagt 2.231 kEUR en ne<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>t met 513 kEUR toe in v<span class=\"_ _3\"></span>ergelijking met <span class=\"ls21\">31 </span>december 2021. De<span class=\"_ _f\"></span> k<span class=\"_ _4\"></span>asstromentab<span class=\"_ _f\"></span>el verschaft hiertoe meer inzicht.  (5)<span class=\"_ _4c\"> </span>Belangrijkste gron<span class=\"_ _3\"></span>dslagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor financi\u00eble <span class=\"_ _f\"></span>verslaggeving(a)<span class=\"_\"> </span>Presentatieba<span class=\"_ _3\"></span>sisVoor <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>beschrijving <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>gehante<span class=\"_ _f\"></span>erde <span class=\"_\"> </span>grondslagen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>verslaggeving <span class=\"_ _36\"> </span>wordt verwezen <span class=\"_ _6\"> </span>naar <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>betrokken <span class=\"_ _a\"> </span>rubrieken <span class=\"_ _6\"> </span>hierna. <span class=\"_ _6\"> </span>De <span class=\"_ _a\"> </span>geconsolideerde <span class=\"_ _6\"> </span>jaarre<span class=\"_ _3\"></span>kening <span class=\"_ _6\"> </span>omvat <span class=\"_ _a\"> </span>de<span class=\"_ _f\"></span> vergelijkende cijfers <span class=\"_ _f\"></span>van het vorige boekjaar.  De geconsolideerde jaarrekening wordt uitgedrukt in duizenden <span class=\"_ _4\"></span>euro (kEUR) <span class=\"_ _4\"></span>en afgerond naar <span class=\"_ _4\"></span>het dichtstbijzijnde <span class=\"_ _b\"></span>duizendtal. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>waarderingsgrondslag<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>zijn <span class=\"_ _b\"></span>gebaseerd <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>historische <span class=\"_ _b\"></span>kostprijzen<span class=\"_ _3\"></span> tenzij anders aangeg<span class=\"_ _f\"></span>even.  De <span class=\"_ _3\"></span>opstelling <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>jaarrekening in<span class=\"_ _f\"></span> overeenstemmin<span class=\"_ _f\"></span>g met IFRS <span class=\"_ _f\"></span>vereist <span class=\"_ _f\"></span>dat de <span class=\"_ _f\"></span>leiding <span class=\"_ _f\"></span>van de Gro<span class=\"_ _f\"></span>ep oordelen <span class=\"_ _f\"></span>vormt <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>schatting<span class=\"_ _f\"></span>en en <span class=\"_ _3a\"></span>veronderstellingen <span class=\"_ _3a\"></span>maakt. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>invloed <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>toepassing van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>grondslagen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>aldus <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gerapporteerde <span class=\"_ _4\"></span>waarden <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van opbrengsten <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>kosten. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>Groep <span class=\"_ _f\"></span>heeft <span class=\"_ _f\"></span>dezelfde <span class=\"_ _f\"></span>boekhoudkundige <span class=\"_ _f\"></span>grondslagen <span class=\"_ _f\"></span>toegepast <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>vorig jaar tenzij hierna and<span class=\"_ _f\"></span>ers vermeld. De <span class=\"_ _36\"> </span>schattingen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>hieraan <span class=\"_ _9\"> </span>verbonden <span class=\"_ _9\"> </span>veronderstellingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _36\"> </span>gebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>ervaringen <span class=\"_ _9\"> </span>uit <span class=\"_\"> </span>h<span class=\"_ _f\"></span>et verleden <span class=\"_ _14\"> </span>en <span class=\"_ _a\"> </span>verschillende <span class=\"_ _14\"> </span>andere <span class=\"_ _a\"> </span>elementen <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>gegeven <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>omstandigheden <span class=\"_ _a\"> </span>als <span class=\"_ _14\"> </span>redelijk beschouwd <span class=\"_ _c\"></span>kunnen <span class=\"_ _e\"> </span>worden. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>uitkomsten <span class=\"_ _e\"></span>hiervan <span class=\"_ _c\"></span>vormen <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>oordee<span class=\"_ _4\"></span>l <span class=\"_ _e\"></span>over <span class=\"_ _e\"> </span>de boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>die <span class=\"_ _e\"></span>niet <span class=\"_ _c\"></span>op <span class=\"_ _e\"> </span>eenvoudige <span class=\"_ _c\"></span>wijze <span class=\"_ _e\"></span>uit <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"></span>bronnen <span class=\"_ _c\"></span>kan worden afgeleid. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e daadwerkelijk<span class=\"_ _f\"></span>e uitkomsten kunnen<span class=\"_ _3\"></span> afwijken van deze scha<span class=\"_ _f\"></span>ttingen.   De <span class=\"_ _b\"></span>schattingen <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>onderliggende <span class=\"_ _b\"></span>veronderstellingen <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>jaarlijks <span class=\"_ _b\"></span>beoordee<span class=\"_ _f\"></span>ld <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>bijgestuurd. Herzieningen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>schattingen <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>opgenomen <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de p<span class=\"_ _3\"></span>eriode <span class=\"_ _f\"></span>waarin <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>schatting <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>herzien,<span class=\"_ _f\"></span> op <span class=\"_ _e\"></span>voorwaarde <span class=\"_ _e\"></span>dat <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>herziening <span class=\"_ _c\"></span>alleen <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>per<span class=\"_ _f\"></span>io<span class=\"_ _4\"></span>de <span class=\"_ _e\"></span>gevolgen <span class=\"_ _c\"></span>heeft. <span class=\"_ _e\"></span> <span class=\"_ _e\"> </span>Indien <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>herziening gevolgen <span class=\"_ _f\"></span>heeft <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zowel <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>verslagperiode <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>toekomstige <span class=\"_ _3a\"></span>periode(s) <span class=\"_ _f\"></span>dan <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herziening<span class=\"_ _f\"></span> opgenomen in de peri<span class=\"_ _f\"></span>ode van herziening en de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekomstige peri<span class=\"_ _f\"></span>ode(s).<span class=\"_ _4\"></span> (b) Overeenstem<span class=\"_ _f\"></span>mi<span class=\"_ _4\"></span>ngsver<span class=\"_ _3\"></span>klaring De <span class=\"_ _36\"> </span>geconsolideerde <span class=\"_ _36\"> </span>financi\u00eble <span class=\"_ _36\"> </span>staten <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>opgesteld <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>overeen<span class=\"_ _4\"></span>stemming <span class=\"_ _9\"> </span>met <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>International<span class=\"_ _f\"></span> Financial <span class=\"_ _5\"> </span>Reporting <span class=\"_ _6\"> </span>Standards <span class=\"_ _6\"> </span>(IFRS), <span class=\"_ _6\"> </span>zoals <span class=\"_ _5\"> </span>uitgevaardigd <span class=\"_ _5\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>\u201cInternational <span class=\"_ _6\"> </span>Accounting<span class=\"_ _f\"></span> Standards Board\u201d en g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>edgekeurd d<span class=\"_ _f\"></span>oo<span class=\"_ _4\"></span>r de Europes<span class=\"_ _f\"></span>e Unie, tot en met 31 dec<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ber 202<span class=\"ff2f\">2. </span>(c) Consolidatiep<span class=\"_ _3\"></span>rincipe De <span class=\"_ _f\"></span>geconsolideerde <span class=\"_ _f\"></span>jaarrekeni<span class=\"_ _3\"></span>ng <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Technologies <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Technologies tevens <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>dochterondernemingen. <span class=\"_ _e\"></span>Een <span class=\"_ _9\"> </span>dochteronde<span class=\"_ _f\"></span>rneming <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>entiteit <span class=\"_ _e\"> </span>die <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Groep wordt <span class=\"_ _c\"></span>gecontroleerd.<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>Groep <span class=\"_ _c\"></span>controleert <span class=\"_ _b\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>entiteit <span class=\"_ _c\"></span>wanneer <span class=\"_ _c\"></span>zij <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>acht <span class=\"_ _b\"></span>over <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>deelneming heeft, <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>zij <span class=\"_ _6\"> </span>blootgesteld <span class=\"_ _5\"> </span>is <span class=\"_ _a\"> </span>aan, <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _6\"> </span>rechten <span class=\"_ _6\"> </span>heeft <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>variabele <span class=\"_ _6\"> </span>winsten <span class=\"_ _5\"> </span>omwille <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>zijn betrokkenheid<span class=\"_ _3\"></span> bij de entite<span class=\"_ _f\"></span>it en de bevoegdheid he<span class=\"_ _f\"></span>eft om via zijn zeggenschap<span class=\"_ _3\"></span> over de <span class=\"_ _f\"></span>entiteit die opbrengsten te b<span class=\"_ _f\"></span>e\u00efnv<span class=\"_ _4\"></span>loeden. De <span class=\"_\"> </span>jaarrekening<span class=\"_ _3\"></span>en <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>dochterondernemingen <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>opgenomen <span class=\"_\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>geconsolideerde<span class=\"_ _f\"></span> jaarrekening vanaf de<span class=\"_ _f\"></span> datum van aanvang van d<span class=\"_ _f\"></span>e controle totdat deze oph<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udt te bestaan. Inzake <span class=\"_ _11\"> </span><span class=\"ff31\">bedrijfscombinaties</span> <span class=\"_ _11\"> </span>(acquisitie <span class=\"_ _19\"> </span>van <span class=\"_ _11\"> </span>dochteronderne<span class=\"_ _3\"></span>mingen) <span class=\"_ _19\"> </span>hanteer<span class=\"_ _f\"></span>t <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Groep <span class=\"_ _11\"> </span>de overnamemeth<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de. <span class=\"_ _9\"> </span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"></span>is <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>betaalde <span class=\"_ _9\"> </span>bedrag<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>in <span class=\"_ _e\"> </span>geldmiddelen <span class=\"_ _9\"> </span>of kasequivalenten <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _c\"></span>waarde, <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>ruildatum, <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>enig <span class=\"_ _e\"></span>andere <span class=\"_ _c\"></span>vergoeding <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de overnemende <span class=\"_ _4\"></span>partij wordt <span class=\"_ _4\"></span>verstrekt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>ruil <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeggenschap <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>activa en <span class=\"_ _4\"></span>verplichtingen van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>onderneming, <span class=\"_ _2\"></span>inclusief <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>oorwaard<span class=\"_ _3\"></span>elijke <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erplichting<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de overname<span class=\"ls22\">. </span>  Bij een bedrijfscombinatie<span class=\"_ _3\"></span> wordt een waarderingsperi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de van \u00e9\u00e9n jaar gehanteerd<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>die loopt vanaf de overnamedatum tot de datum <span class=\"_ _4\"></span>waarop de Vennootschap de informatie ontvang<span class=\"_ _3\"></span>t over <span class=\"_ _4\"></span>feiten en omstandigheden <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"></span>overnamedatum <span class=\"_ _3a\"></span>bestonden. <span class=\"_ _f\"></span>Tijdens <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>periode <span class=\"_ _f\"></span>worden <span class=\"_ _3a\"></span>de b<span class=\"_ _3\"></span>edragen <span class=\"_ _f\"></span>waar<span class=\"_ _3\"></span> nodig <span class=\"_ _36\"> </span>aangepast <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>bijk<span class=\"_ _3\"></span>omende <span class=\"_\"> </span>a<span class=\"_ _f\"></span>ctiva <span class=\"_\"> </span>en/of<span class=\"_ _f\"></span> <span class=\"_\"> </span>verplichtingen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _36\"> </span>om <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>in tussentijd <span class=\"_ _36\"> </span>nieuw <span class=\"_ _36\"> </span>verkregen <span class=\"_\"> </span>in<span class=\"_ _f\"></span>fo<span class=\"_ _4\"></span>rmatie <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>feit<span class=\"_ _f\"></span>en <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>omstandigheden <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>o<span class=\"_ _3\"></span>vernamedatum <span class=\"_ _9\"> </span>te weerspiegelen in d<span class=\"_ _f\"></span>e cijfers.  Kosten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>dire<span class=\"_ _f\"></span>ct <span class=\"_ _2\"></span>toereken<span class=\"_ _f\"></span>baar <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de overname <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>winst <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>verlies <span class=\"_ _2\"></span>geno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>het<span class=\"_ _f\"></span> moment dat ze zich<span class=\"_ _f\"></span> voordoen.   Intragroepsbalansen <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>transacties <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>eventuele <span class=\"_ _1a\"> </span>niet-gerealiseerde <span class=\"_ _16\"> </span>winsten <span class=\"_ _1a\"> </span>of <span class=\"_ _1a\"> </span>verliezen voortkomende <span class=\"_\"> </span>uit <span class=\"_\"> </span>transac<span class=\"_ _f\"></span>ties <span class=\"_ _7\"> </span>binn<span class=\"_ _f\"></span>en <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>Groep, <span class=\"_\"> </span>worden <span class=\"_\"> </span>ge\u00ebli<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ineerd <span class=\"_\"> </span>bij <span class=\"_\"> </span>de <span class=\"_\"> </span>opmaak <span class=\"_\"> </span>van <span class=\"_\"> </span>de geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g. (d) Rapportering<span class=\"_ _f\"></span>smunt De rapport<span class=\"_ _f\"></span>eringsmunt van <span class=\"_ _f\"></span>Keyware Technol<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>gies N<span class=\"_ _f\"></span>V is de <span class=\"_ _f\"></span>Euro. Alle <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndernemin<span class=\"_ _f\"></span>gen bevinden z<span class=\"_ _3\"></span>ich in de Eurozone.  De<span class=\"_ _f\"></span> rapporteringsmunt is dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>als de function<span class=\"_ _3\"></span>ele munt, de Eu<span class=\"_ _f\"></span>ro.<span class=\"_ _4\"></span> (e)<span class=\"_\"> </span>Valutaomreken<span class=\"_ _3\"></span>ingTransacties <span class=\"_\"> </span>in <span class=\"_\"> </span>vreemde <span class=\"_\"> </span>valuta <span class=\"_\"> </span>worden <span class=\"_\"> </span>omgerekend<span class=\"_ _3\"></span> <span class=\"_\"> </span>naar <span class=\"_ _7\"> </span>Euro <span class=\"_\"> </span>op <span class=\"_\"> </span>basis <span class=\"_\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span>maan<span class=\"_ _4\"></span>delijks vastgelegde <span class=\"_ _14\"> </span>omrekenings<span class=\"_ _f\"></span>ko<span class=\"_ _4\"></span>ers. <span class=\"_ _14\"> </span>Wisselkoersverschil<span class=\"_ _f\"></span>len <span class=\"_ _11\"> </span>die <span class=\"_ _14\"> </span>ontstaan <span class=\"_ _14\"> </span>bij <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>afhandeling<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>van monetaire <span class=\"_ _9\"> </span>items <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>bij <span class=\"_ _9\"> </span>rapportering <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>monetaire<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>items <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _e\"> </span>en verliesrekening<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de peri<span class=\"_ _3\"></span>ode waarin ze onts<span class=\"_ _3\"></span>taan. Er zijn nag<span class=\"_ _f\"></span>eno<span class=\"_ _4\"></span>eg geen transac<span class=\"_ _f\"></span>ties van die aard. (f)<span class=\"_\"> </span>GoodwillHet <span class=\"_ _f\"></span>surplus <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>aanschaffi<span class=\"_ _3\"></span>ngswaarde <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>verwerving<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>belang <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderneming <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>re\u00ebl<span class=\"_ _3\"></span>e waarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>onderliggende <span class=\"_ _36\"> </span>netto-actief <span class=\"_\"> </span>v<span class=\"_ _f\"></span>erworven <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>de <span class=\"_ _9\"> </span>datum <span class=\"_\"> </span>v<span class=\"_ _f\"></span>an <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>transactie, <span class=\"_ _9\"> </span>wordt geboekt als <span class=\"_ _4\"></span>consolidatiev<span class=\"ff37\">erschil (\u2018goodwill\u2019) en <span class=\"_ _4\"></span>erkend als <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>actief <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans. Identificeerbare </span>activa en passiva <span class=\"_ _f\"></span>erke<span class=\"_ _4\"></span>nd bij ver<span class=\"_ _3\"></span>werving worden ge<span class=\"_ _f\"></span>waardeerd tegen de fair valu<span class=\"_ _f\"></span>e op dat ogenblik. Goodwill <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>opgenomen<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>actief <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>initieel <span class=\"_ _2\"></span>ge<span class=\"_ _f\"></span>waardeerd <span class=\"_ _2\"></span>tegen <span class=\"_ _4\"></span>kostprijs. <span class=\"_ _2\"></span>Na <span class=\"_ _2\"></span>eerste <span class=\"_ _2\"></span>opname<span class=\"_ _f\"></span> wordt <span class=\"_ _5\"> </span>goodwill <span class=\"_ _7\"> </span>gewaardeerd <span class=\"_ _7\"> </span>te<span class=\"_ _4\"></span>gen <span class=\"_ _5\"> </span>k<span class=\"_ _3\"></span>ostprijs, <span class=\"_ _5\"> </span>desgevallend<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>minderd <span class=\"_ _5\"> </span>met<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>geaccumuleerde<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erminderingen. Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. (g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. (i)<span class=\"_ _19\"> </span>Voorrad<span class=\"ls4e\">en</span>De <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>opgenomen <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>netto-opbrengst<span class=\"_ _f\"></span>waarde <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span>dien <span class=\"_ _2\"></span>deze <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>is. De <span class=\"_ _1a\"> </span>netto-opbrengstwaard<span class=\"_ _f\"></span>e <span class=\"_ _1a\"> </span>is <span class=\"_ _1e\"> </span>de <span class=\"_ _16\"> </span>geschatte <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>erkoopprijs <span class=\"_ _16\"> </span>in <span class=\"_ _1a\"> </span>het <span class=\"_ _1a\"> </span>kader <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>normale bedrijfsuitvoering, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermind<span class=\"_ _f\"></span>erd met de geschatte kosten van v<span class=\"_ _3\"></span>oltooiing en <span class=\"_ _3\"></span>verkoopkosten. De <span class=\"_ _f\"></span>kostprijs <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>bepaald <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>basis <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>individuele <span class=\"_ _3a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _f\"></span>elk <span class=\"_ _f\"></span>artikel. <span class=\"_ _f\"></span>Voor <span class=\"_ _f\"></span>nieuw <span class=\"_ _f\"></span>aangekochte<span class=\"_ _f\"></span> betaalterminals <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>de <span class=\"_\"> </span>kos<span class=\"_ _3\"></span>tprijs <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>aanschaffingswaa<span class=\"_ _f\"></span>rde <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel. <span class=\"_\"> </span>V<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or <span class=\"_\"> </span>reeds <span class=\"_\"> </span>g<span class=\"_ _3\"></span>ebruikt<span class=\"_ _f\"></span>e betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>is <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>kostprijs <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>indi<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iduele <span class=\"_ _a\"> </span>prijs. <span class=\"_ _a\"> </span>Deze <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>basis <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>de<span class=\"_ _3\"></span> aanschaffingsprijs <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijvingen. <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepassing <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>afschrijvin<span class=\"_ _3\"></span>gen<span class=\"_ _f\"></span> wordt de levensduur van een betaalterminal inges<span class=\"_ _f\"></span>chat o<span class=\"_ _4\"></span>p 5 jaar. Via deze leeftijdsan<span class=\"_ _3\"></span>alyse kan een accurate afwaarde<span class=\"_ _3\"></span>ring van de reeds<span class=\"_ _f\"></span> gebruikte betaalterminals <span class=\"_ _f\"></span>worden toe<span class=\"_ _4\"></span>gepast<span class=\"_ _f\"></span>. Ingeval <span class=\"_ _14\"> </span>er <span class=\"_ _14\"> </span>niet-verko<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbare <span class=\"_ _14\"> </span>of <span class=\"_ _14\"> </span>technologisch <span class=\"_ _a\"> </span>niet <span class=\"_ _14\"> </span>meer <span class=\"_ _14\"> </span>inzetbare <span class=\"_ _a\"> </span>betaalterminals <span class=\"_ _a\"> </span>worden ge\u00efdentificeerd, dan<span class=\"_ _f\"></span> worden zij integraal afgewaarde<span class=\"_ _f\"></span>erd.  (j)<span class=\"_\"> </span>Vorderingen<span class=\"_ _f\"></span> uit <span class=\"_ _4\"></span>financi\u00eb<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>e leaseActiva <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>aangehoud<span class=\"_ _f\"></span>en, <span class=\"_ _b\"></span>worden <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>balans <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>een<span class=\"_ _f\"></span> vordering voor een<span class=\"_ _f\"></span> bedrag dat gelijk is aan de n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to-investering<span class=\"_ _3\"></span> in de lease. De <span class=\"_ _2c\"> </span>verhuurprijs <span class=\"_ _1d\"> </span>van <span class=\"_ _2c\"> </span>een <span class=\"_ _1d\"> </span>contract <span class=\"_ _2c\"> </span>wordt <span class=\"_ _1d\"> </span>opgesplitst <span class=\"_ _2c\"> </span>tussen <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2c\"> </span>netto<span class=\"_ _4\"></span>-<span class=\"ls28\">huur</span>- <span class=\"_ _1d\"> </span>en <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n onderhoudscomponen<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De actuele <span class=\"_ _4\"></span>waarde v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-huur over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>volledige duurtijd (ov<span class=\"_ _4\"></span>erwegend<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>60 <span class=\"_ _4\"></span>maanden)</span>van het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>wordt berekend <span class=\"_ _f\"></span><span class=\"ff33\">aan de <span class=\"_ _f\"></span>hand va<span class=\"_ _3\"></span>n d<span class=\"_ _3\"></span>e impliciete <span class=\"_ _f\"></span>rentevoet <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>lease<span class=\"ff2f\">. Deze</span></span>netto <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>integraal <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>om<span class=\"_ _4\"></span>zet <span class=\"_ _f\"></span>geregistreerd <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>maand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nstallatie <span class=\"_ _f\"></span>vande o<span class=\"_ _4\"></span>nderliggende<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betaalterminal. Het <span class=\"_ _4\"></span>verschil tussen de <span class=\"_ _4\"></span>bruto <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>netto waarde wordt <span class=\"_ _4\"></span>in definanci\u00eble opbrengst<span class=\"_ _3\"></span>en opgenomen, cumulatief<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>over de looptijd van de leaseovereenk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mst.Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. Op die <span class=\"_ _4\"></span>manier wordt <span class=\"_ _4\"></span>er een <span class=\"_ _4\"></span>constant periodiek rendement behaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de netto-investering in de lease (cfr. IFRS<span class=\"_ _f\"></span> 16 Standaard Leases);    \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>met <span class=\"_\"> </span>b<span class=\"_ _3\"></span>etrekking <span class=\"_ _9\"> </span>tot <span class=\"_\"> </span>het <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nderhoud <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>gespreid, <span class=\"_ _36\"> </span>over <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>duurti<span class=\"_ _f\"></span>jd <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>het</span>contract, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pbrengst <span class=\"_ _4\"></span>genomen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>ominale <span class=\"_ _2\"></span>waard<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>(cfr. <span class=\"_ _2\"></span>IFRS<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _4\"></span>Standaard <span class=\"_ _4\"></span>opbrengstenuit <span class=\"_ _f\"></span>contracten <span class=\"_ _f\"></span>met klan<span class=\"_ _3\"></span>ten). <span class=\"_ _f\"></span>De onderh<span class=\"_ _f\"></span>oudscomponent <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>elk jaar <span class=\"_ _f\"></span>onderworp<span class=\"_ _f\"></span>en aan <span class=\"_ _f\"></span>eenex post of nacalcul<span class=\"_ _3\"></span>atieEen <span class=\"_ _f\"></span>provisie <span class=\"_ _f\"></span>voor te<span class=\"_ _f\"></span> verwa<span class=\"_ _f\"></span>chten <span class=\"_ _3\"></span>kredietverliezen <span class=\"_ _3a\"></span>(<span class=\"ff39\">Expected <span class=\"_ _3\"></span>Credit <span class=\"_ _f\"></span>Losses <span class=\"_ _f\"></span>of \u2018EC<span class=\"_ _f\"></span>L\u2019<span class=\"ff2f\">) wordt<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>erkend. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e </span></span>Groep <span class=\"_ _f\"></span>kiest <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>vereenvoudigde <span class=\"_ _f\"></span>aanpak <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kredietverliezen <span class=\"_ _f\"></span>beschouwt <span class=\"_ _3a\"></span>over <span class=\"_ _3\"></span>looptijd<span class=\"_ _f\"></span> van de lease contracten m.b<span class=\"_ _3\"></span>.t. de betaalterminals. Voor SWAPS <span class=\"_ _3\"></span>of omwisselingen<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an toestellen is<span class=\"_ _3\"></span> er <span class=\"_ _9\"> </span>geen <span class=\"_ _9\"> </span>specifiek <span class=\"_ _9\"> </span>kredietrisico.<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>Bij <span class=\"_ _36\"> </span>stopzetting<span class=\"_ _f\"></span>en <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>falingen <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>er <span class=\"_ _9\"> </span>dat <span class=\"_ _9\"> </span>wel.<span class=\"_ _4\"></span><span class=\"ff35 fsb fc2a\"> <span class=\"_ _36\"> </span></span>Voor <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>risico <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> stopzettingen <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>fali<span class=\"_ _f\"></span>ngen <span class=\"_\"> </span>worden <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>lease <span class=\"_ _36\"> </span>vorderingen <span class=\"_ _36\"> </span>onderworpen <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>s<span class=\"_ _f\"></span>pecifieke <span class=\"_\"> </span>analys<span class=\"_ _3\"></span>es inzake de inbaarheid op basis van een reeks paramete<span class=\"_ _f\"></span>rs: erv<span class=\"_ _4\"></span>aringscijfers inzak<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>be\u00ebindigingen van contract <span class=\"_ _5\"> </span>(stopzettingen) <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>falingen, <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>dekking <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>uitstaande <span class=\"_ _5\"> </span>vo<span class=\"_ _4\"></span>rdering <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _6\"> </span>van<span class=\"_ _3\"></span> stopzetting van h<span class=\"_ _3\"></span>et contrac<span class=\"_ _3\"></span>t door de toepassing <span class=\"_ _f\"></span>van verbrekingsvergoedingen. Het <span class=\"_ _4\"></span>risico op kredietverliez<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>stopzettingen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>van lease contracten is <span class=\"_ _4\"></span>het grootst <span class=\"_ _4\"></span>bij aanvang v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>omdat d<span class=\"_ _f\"></span>e netto <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>van de<span class=\"_ _f\"></span> lease <span class=\"_ _f\"></span>vordering d<span class=\"_ _3\"></span>an h<span class=\"_ _3\"></span>et <span class=\"_ _f\"></span>hoogst is<span class=\"_ _f\"></span>. Dit <span class=\"_ _f\"></span>risico n<span class=\"_ _3\"></span>eemt stelselmatig <span class=\"_ _1a\"> </span>af <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>pu<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"> </span>waarbij <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>netto <span class=\"_ _1e\"> </span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _1e\"> </span>gelijk<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>aan <span class=\"_ _1a\"> </span>de verbrekingsverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_\"> </span>die <span class=\"_\"> </span>in <span class=\"_\"> </span>geval <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>eenzijdige <span class=\"_\"> </span>opzeg <span class=\"_\"> </span>van <span class=\"_\"> </span>toepassing <span class=\"_\"> </span>wordt. <span class=\"_\"> </span>Dit <span class=\"_ _7\"> </span>heet <span class=\"_\"> </span>het<span class=\"_ _f\"></span> kantelpunt. Het <span class=\"_ _b\"></span>risico <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>kredietverliezen <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>falingen <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>steeds <span class=\"_ _b\"></span>aanwezig. <span class=\"_ _b\"></span>Op <span class=\"_ _b\"></span>basis <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>ervaringscijfers <span class=\"_ _b\"></span>komt men uit op een af<span class=\"_ _3\"></span>waarderingspercentag<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>dat wordt <span class=\"_ _f\"></span>toegepast op de uitstaande <span class=\"_ _f\"></span>leasevorderingen. Wat de <span class=\"_ _f\"></span>lease vord<span class=\"_ _f\"></span>eringen betreft <span class=\"_ _f\"></span>m.b.t. software,<span class=\"_ _3\"></span> daar<span class=\"_ _f\"></span> wordt de<span class=\"_ _3\"></span> churn <span class=\"_ _f\"></span>rate van <span class=\"_ _f\"></span>het cli\u00ebnteel <span class=\"_ _f\"></span>mede in aanmerking geno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en om de pro<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>isie te bepal<span class=\"_ _3\"></span>en.    (k)<span class=\"_\"> </span>Financi\u00eble<span class=\"_ _3\"></span> instrumente<span class=\"_ _f\"></span>nFinanci\u00eble <span class=\"_ _36\"> </span>activa <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>schulden <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>initieel <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _36\"> </span>tegen <span class=\"_\"> </span>re\u00eble <span class=\"_ _36\"> </span>waarde <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>nadien <span class=\"_ _36\"> </span>aan geamortiseerde <span class=\"_ _3\"></span>kostprijs.  Financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>schulden <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>erkend <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _2\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>wanneer <span class=\"_ _b\"></span>de Groep een partij <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt bij <span class=\"_ _3\"></span>de contractuele <span class=\"_ _3\"></span>voorzieningen van h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> betrokk<span class=\"_ _3\"></span>en financieel instru<span class=\"_ _f\"></span>ment. Wanneer <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>contractuele <span class=\"_ _f\"></span>rechten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>et finan<span class=\"_ _f\"></span>cieel a<span class=\"_ _f\"></span>ctief v<span class=\"_ _f\"></span>ervallen <span class=\"_ _f\"></span>of wann<span class=\"_ _f\"></span>eer het <span class=\"_ _5\"> </span>actief<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>getransfer<span class=\"_ _f\"></span>eerd <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>transfer <span class=\"_ _5\"> </span>in<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>aanmerking <span class=\"_ _7\"> </span>komt <span class=\"_ _5\"> </span>om <span class=\"_ _7\"> </span>niet <span class=\"_ _5\"> </span>langer <span class=\"_ _7\"> </span>te <span class=\"_ _5\"> </span>worden<span class=\"_ _f\"></span> opgenomen, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>ate <span class=\"_ _9\"> </span><span class=\"ff37\">dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>risico\u2019s <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>beloningen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>rechthebbende <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>bewaard <span class=\"_ _9\"> </span>of </span>getransfereerd, <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rden de fin<span class=\"_ _3\"></span>anci\u00eble activa niet lang<span class=\"_ _f\"></span>er opgenomen in de balans.  Financi\u00eble verplichtin<span class=\"_ _f\"></span>gen worden niet lan<span class=\"_ _3\"></span>ger in de<span class=\"_ _f\"></span> balans opgenomen wann<span class=\"_ _f\"></span>eer die tenietgaan,<span class=\"_ _f\"></span> dat wil <span class=\"_\"> </span>z<span class=\"_ _3\"></span>eggen <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>contract <span class=\"_ _36\"> </span>vastgelegde <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>nag<span class=\"_ _f\"></span>ekomen, <span class=\"_\"> </span>ontb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden <span class=\"_ _36\"> </span>of vervallen. Momen<span class=\"_ _f\"></span>teel houdt de Groep enkel ni<span class=\"_ _f\"></span>et afgeleide financi\u00eble<span class=\"_ _3\"></span> instrumenten aan<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span> De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>beschik<span class=\"_ _f\"></span>t <span class=\"_ _9\"> </span>over <span class=\"_ _e\"></span>geen <span class=\"_ _9\"> </span>zekerhed<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>of <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"> </span>kredietbeschermingen <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00ebl<span class=\"_ _4\"></span><span class=\"ls40\">e </span>activa. Handels- en over<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ge vorde<span class=\"_ _3\"></span>ringen Vorderingen <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>niet-afgel<span class=\"_ _f\"></span>eide fin<span class=\"_ _f\"></span>anci\u00eble in<span class=\"_ _f\"></span>strumenten <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>vaste <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>bepaalbare <span class=\"_ _3a\"></span>betalingen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>niet genoteerd <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>actieve <span class=\"_ _2\"></span>markt. <span class=\"_ _b\"></span>Dergelijke <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>na <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _b\"></span>opname opgenomen aan <span class=\"_ _4\"></span>geamortiseerde <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>middel v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>effectieve rentemethode, <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>aftrek van bijzondere wa<span class=\"_ _3\"></span>ardeverminderin<span class=\"_ _f\"></span>gen.  Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  Geldmiddelen en<span class=\"_ _f\"></span> kasequivalenten Geldmiddelen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>kasequivalenten <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>pgenomen<span class=\"_ _f\"></span> <span class=\"_ _e\"></span>tegen <span class=\"_ _c\"></span>nominale <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Zij omvatten <span class=\"_ _1e\"> </span>kasmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span><span class=\"ff37\">banksaldi, <span class=\"_ _2c\"> </span>alsook <span class=\"_ _2c\"> </span>bankdeposit<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span>geldbeleggingen. <span class=\"_ _1e\"> </span>Onder </span>kasequivalenten <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>verstaan <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>(looptijd <span class=\"_ _f\"></span>van <span class=\"_ _3\"></span>hoogstens <span class=\"_ _3a\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maanden) <span class=\"_ _f\"></span>investeringen <span class=\"_ _f\"></span>of geldbelegging<span class=\"_ _3\"></span>en, <span class=\"_\"> </span>die <span class=\"_\"> </span>st<span class=\"_ _f\"></span>erk <span class=\"_\"> </span>liquide <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>niet <span class=\"_\"> </span>onderhevig <span class=\"_ _36\"> </span>zijn <span class=\"_\"> </span>aan <span class=\"_\"> </span>significan<span class=\"_ _3\"></span>te <span class=\"_\"> </span>risico\u2019s <span class=\"_ _36\"> </span>op waardeschommelin<span class=\"_ _f\"></span>gen. <span class=\"_ _2\"></span>Eventuele negatieve <span class=\"_ _4\"></span>geldmiddelen wo<span class=\"_ _4\"></span>rden o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>korte <span class=\"_ _4\"></span>termijn <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>financi\u00eble instellingen weerg<span class=\"_ _3\"></span>egeven (\u2018<span class=\"_ _3\"></span>bankschulden\u2019 of \u2018lenin<span class=\"_ _f\"></span>gen\u2019).   <span class=\"ff2f\"> </span>Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>(l)<span class=\"_\"> </span>Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngenJaarlijks <span class=\"_ _2\"></span>controleer<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _f\"></span>kw<span class=\"_ _4\"></span>aarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>activa <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>een<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>indicatie <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>dat deze <span class=\"_ _b\"></span>activa <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>waardeverminderin<span class=\"_ _f\"></span>g <span class=\"_ _c\"></span>opliepen. <span class=\"_ _c\"></span>Indien <span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>zo <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>indicatie <span class=\"_ _b\"></span>bestaat, <span class=\"_ _c\"></span>wordt <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de omvang <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>(indien <span class=\"_ _2\"></span>nodig) <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>bepalen, <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>het actief <span class=\"_ _b\"></span>ingeschat. <span class=\"_ _b\"></span>Wanneer <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>mogelijk <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>afzonderlijk actief <span class=\"_ _e\"> </span>te <span class=\"_ _9\"> </span>ramen, <span class=\"_ _9\"> </span>zal <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Groep <span class=\"_ _e\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>realiseerbare <span class=\"_ _e\"> </span>waarde <span class=\"_ _9\"> </span>bepalen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>kasstroomgenererende<span class=\"_ _f\"></span> eenheid tot dewel<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span> de act<span class=\"_ _f\"></span>iva behoren. De <span class=\"_ _3\"></span>realiseerbare<span class=\"_ _f\"></span> waarde <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>de hoogst<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>waarde <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e re\u00eble <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van e<span class=\"_ _f\"></span>en actief, <span class=\"_ _f\"></span>verminderd <span class=\"_ _f\"></span>met de v<span class=\"_ _4\"></span>erkoopkosten,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gebruikswaarde.<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Om de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen zullen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwachte toekomstige <span class=\"_ _24\"> </span>kasstromen <span class=\"_ _2f\"> </span>verdisconteerd <span class=\"_ _2f\"> </span>worden <span class=\"_ _2f\"> </span>naar <span class=\"_ _2f\"> </span>hun <span class=\"_ _2f\"> </span>huidige <span class=\"_ _2f\"> </span>waarde <span class=\"_ _12\"> </span>tegen <span class=\"_ _2f\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>huidige <span class=\"_ _7\"> </span>marktwaarderi<span class=\"_ _f\"></span>ngen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>tijdswaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>geld <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _3\"></span> specifieke <span class=\"_ _2\"></span>risi<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>\u2019s <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>reflecter<span class=\"_ _3\"></span>en. <span class=\"_ _2\"></span>Indien<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"ff2f\">ealiseerbare <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>(of <span class=\"_ _4\"></span>de </span>kasstroomgenererend<span class=\"_ _f\"></span>e eenheid) <span class=\"_ _f\"></span>lager geraa<span class=\"_ _f\"></span>md word<span class=\"_ _3\"></span>t dan<span class=\"_ _3\"></span> zijn<span class=\"_ _f\"></span> boekwaarde, <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de boekwaard<span class=\"_ _f\"></span>e van <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>actief <span class=\"_ _c\"></span>(kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _e\"></span>eenheid) <span class=\"_ _b\"></span>verminderd <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>zijn <span class=\"_ _c\"></span>realiseerbare <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Deze bijzondere <span class=\"_ _2\"></span>waarde<span class=\"_ _3\"></span>vermindering <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nmiddellijk <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>onder een apart identifice<span class=\"_ _f\"></span>erbare rubriek. (m)<span class=\"_\"> </span>Eigen vermogen<span class=\"_ _3\"></span>sinstru<span class=\"_ _f\"></span>menten en eigen aandelenDe <span class=\"_ _c\"></span>eigen <span class=\"_ _c\"></span>vermogensinst<span class=\"_ _f\"></span>rumenten <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>uitgegeven <span class=\"_ _b\"></span>door <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>Groep, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gewaardeerd<span class=\"_ _f\"></span> tegen ontvangen opbrengsten. Rechtstr<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>kse uitgiftekosten worden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>in mindering verwerkt op het eigen vermogen. <span class=\"_ _3\"></span>  Ingekochte eigen aandelen <span class=\"_ _4\"></span>worden geboekt voor <span class=\"_ _4\"></span>het bedrag <span class=\"_ _4\"></span>inclusief direct <span class=\"_ _4\"></span>toerekenbare kosten.<span class=\"_ _f\"></span> Zij <span class=\"_ _4\"></span>komen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>eigen vermogen. <span class=\"_ _4\"></span>Vervreemdin<span class=\"_ _3\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>leiden <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e omgekeerde <span class=\"_ _14\"> </span>beweging. <span class=\"_ _14\"> </span>Eventuele <span class=\"_ _11\"> </span>afwaarderin<span class=\"_ _f\"></span>gen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>inge<span class=\"_ _f\"></span>kochte <span class=\"_ _11\"> </span>eigen <span class=\"_ _11\"> </span>aandelen <span class=\"_ _14\"> </span>worden verwerkt <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>een <span class=\"_ _36\"> </span>beweging <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>eigen <span class=\"_ _36\"> </span>aandelen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>overgedragen <span class=\"_ _e\"> </span>resultaat <span class=\"_ _36\"> </span>en <span class=\"_ _36\"> </span>zijn derhalve neutraal bin<span class=\"_ _3\"></span>nen het gecons<span class=\"_ _f\"></span>olideerd eigen vermogen.   (n) Vergoedingen<span class=\"_ _f\"></span> i<span class=\"_ _4\"></span>n de vor<span class=\"_ _3\"></span>m van eigen vermo<span class=\"_ _f\"></span>gensinstrumenten De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>voorziet <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>aandelen <span class=\"_ _3a\"></span>gebaseerde, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>vermogensinstrumen<span class=\"_ _f\"></span>ten, <span class=\"_ _f\"></span>afgewikkelde <span class=\"_ _3a\"></span>betalingen aan <span class=\"_ _1a\"> </span>werknemers. <span class=\"_ _16\"> </span>In <span class=\"_ _1a\"> </span>eigenvermogensinstrument<span class=\"_ _f\"></span>en <span class=\"_ _1a\"> </span>afgewikkelde <span class=\"_ _1a\"> </span>op <span class=\"_ _1a\"> </span>aandelen <span class=\"_ _1a\"> </span>gebaseerde<span class=\"_ _f\"></span> betalingen <span class=\"_ _f\"></span>worden opgen<span class=\"_ _f\"></span>omen tegen <span class=\"_ _f\"></span>re\u00eble waarde <span class=\"_ _f\"></span>(zonder rek<span class=\"_ _f\"></span>ening te <span class=\"_ _f\"></span>houden met <span class=\"_ _f\"></span>het effect <span class=\"_ _f\"></span>van niet-marktgeregl<span class=\"_ _3\"></span>ementeerd<span class=\"_ _f\"></span>e toezegging<span class=\"_ _f\"></span>svoo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _f\"></span>) op <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekenningsda<span class=\"_ _3\"></span>tum. <span class=\"_ _f\"></span>De re<span class=\"_ _f\"></span>\u00eble waard<span class=\"_ _f\"></span>e bepaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toekenningsdatum van <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>eig<span class=\"_ _f\"></span>env<span class=\"_ _4\"></span>ermog<span class=\"_ _f\"></span>ensinstrumenten <span class=\"_ _4\"></span>afgewikkelde op <span class=\"_ _4\"></span>aandelen gebaseerde <span class=\"_ _3a\"></span>betalingen <span class=\"_ _3a\"></span>wordt <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>genomen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>daartegen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>toename van het eigen ver<span class=\"_ _f\"></span>mogen.    (o) Voorzieningen<span class=\"_ _f\"></span> Een voorziening w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt opgenomen indien<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande <span class=\"_ _4\"></span>(in <span class=\"_ _4\"></span>rechte <span class=\"_ _2\"></span>afdwing<span class=\"_ _3\"></span>bare o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>feitelijke) <span class=\"_ _4\"></span>verplichting heeft <span class=\"_ _2\"></span>ten gevolge </span></span>van gebeurtenissen uit<span class=\"_ _f\"></span> het verleden; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het <span class=\"_ _2\"></span>waarschijnlijk <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>dat <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>uitstroom <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>kasmiddel<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>vereist <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verplichting <span class=\"_ _2\"></span>af <span class=\"_ _2\"></span>te </span></span>wikkelen; en<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">indien het bedrag <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de verplich<span class=\"_ _3\"></span>ting op betrouwbar<span class=\"_ _f\"></span>e wijze kan worden gescha<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span> </span></span>Het <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>voorziening is <span class=\"_ _2\"></span>gebaseerd op <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>beste schatting <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>vereist<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>zijn<span class=\"_ _f\"></span> om de op balansdatu<span class=\"_ _f\"></span>m bestaande verplichtingen voll<span class=\"_ _f\"></span>edig af te wikkelen. Indien <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande verplichting <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>voldoet <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>voorwaarden om <span class=\"_ _2\"></span>a<span class=\"_ _f\"></span>ls <span class=\"_ _2\"></span>voorzieni<span class=\"_ _3\"></span>ng <span class=\"_ _4\"></span>te worden verwerkt, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt zij verwerkt als een v<span class=\"_ _f\"></span>oorwaardelijke verplichting (\u2018<span class=\"ff39\">contingent lia<span class=\"_ _f\"></span>bility\u2019<span class=\"ff2f\">) en </span></span>als <span class=\"_ _c\"></span>dusdanig <span class=\"_ _c\"></span>toegelicht. <span class=\"_ _b\"></span>Er <span class=\"_ _c\"></span>is <span class=\"_ _e\"></span>sprake <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>voorwaardelijke <span class=\"_ _b\"></span>verplichting <span class=\"_ _c\"></span>indien <span class=\"_ _b\"></span>(i) <span class=\"_ _e\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>een mogelijke <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>erplichting <span class=\"_ _36\"> </span>gaat <span class=\"_\"> </span>afh<span class=\"_ _f\"></span>ankelijk <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>al <span class=\"_\"> </span>d<span class=\"_ _3\"></span>an <span class=\"_\"> </span>n<span class=\"_ _3\"></span>iet <span class=\"_ _36\"> </span>plaatsvinden <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _9\"> </span>toekomstige gebeurtenis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(ii) <span class=\"_ _6\"> </span>indien <span class=\"_ _6\"> </span>het <span class=\"_ _a\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>huidige <span class=\"_ _a\"> </span>verplichting<span class=\"_ _f\"></span> <span class=\"_ _a\"> </span>gaat <span class=\"_ _6\"> </span>waarbij <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>uitstroom <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _3\"></span> kasmiddelen <span class=\"_ _9\"> </span>niet <span class=\"_ _36\"> </span>waarschijnlijk <span class=\"_ _36\"> </span>is <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>wel <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>niet <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>betrouwbare <span class=\"_ _9\"> </span>wijze <span class=\"_ _36\"> </span>kan worden ingeschat. <span class=\"_ _f\"></span> (p) Erkenning <span class=\"_ _3\"></span>van opbreng<span class=\"_ _f\"></span>s<span class=\"_ _4\"></span>ten Opbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>waarschijnlijk <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>e<span class=\"_ _4\"></span>conomisch<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>voordelen <span class=\"_ _9\"> </span>met betrekking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>transactie <span class=\"_ _7\"> </span>naar <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>onderneming <span class=\"_\"> </span>zullen <span class=\"_ _7\"> </span>vloeien <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de opbrengsten op een betrouwbare wijze kan gemeten worden. Omzet wordt opgenomen na aftrek van omzetbelastingen<span class=\"_ _f\"></span> en kortingen.  p.1. Verkoop van<span class=\"_ _3\"></span> goederen  Opbrengsten u<span class=\"_ _3\"></span>it de <span class=\"_ _f\"></span><span class=\"ff31\">v<span class=\"_ _4\"></span>erkoo<span class=\"_ _3\"></span>p van <span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>oederen<span class=\"ff2f\"> word<span class=\"_ _f\"></span>en opgenomen als <span class=\"_ _f\"></span>de levering <span class=\"_ _3\"></span>en ook <span class=\"_ _f\"></span>de volledige </span></span>overdracht van risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en v<span class=\"_ _3\"></span>oordelen heeft plaat<span class=\"_ _f\"></span>sgevonden.<span class=\"ff2f\"> </span>p.2. Lease opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten  Opbrengsten <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>betre<span class=\"_ _3\"></span>kking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span><span class=\"ff31\">contracten <span class=\"_\"> </span>inzake <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>verhuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals<span class=\"ff2f\"> <span class=\"_\"> </span>worden </span></span>verwerkt <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span>de Standaard<span class=\"_ _3\"></span> IF<span class=\"_ _3\"></span>RS 16 <span class=\"_ _f\"></span>Leases, <span class=\"_ _f\"></span>vanuit de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ptiek <span class=\"_ _f\"></span>van leasin<span class=\"_ _f\"></span>ggever (\u2018lessor\u2019),<span class=\"_ _3\"></span> voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gedeelte van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur. Onder <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur <span class=\"_ _4\"></span>wordt verstaan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>huurprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lease<span class=\"_ _f\"></span> contract verminderd met de (stand alone) <span class=\"_ _4\"></span>prijs van het onderhoud. De <span class=\"_ _4\"></span>netto huur wordt verwerkt<span class=\"_ _f\"></span> volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>principes <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _b\"></span>Standaard <span class=\"_ _2\"></span>(Leases) <span class=\"_ _2\"></span>terwijl <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>onderhoud<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>wordt genomen <span class=\"_ _9\"> </span>co<span class=\"_ _4\"></span>nform <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>bepalingen <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>IFRS <span class=\"_ _36\"> </span>15 <span class=\"_ _36\"> </span>Standaard <span class=\"_ _36\"> </span>(Opbrengsten <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>contracten <span class=\"_ _36\"> </span>met kl<span class=\"ls0\">anten).   </span>De boekhoudkundig<span class=\"_ _f\"></span>e verwerking is als volgt:  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Bij <span class=\"_ _f\"></span>installatie <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betrokken <span class=\"_ _f\"></span>betaalterminal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>wordt <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>contrac<span class=\"_ _3\"></span>tuele <span class=\"_ _f\"></span>omzet <span class=\"_ _3a\"></span>erkend. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>netto </span></span>contante <span class=\"_ _2\"></span>waarde <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>geboekt <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>opgenomen <span class=\"_ _2\"></span>als <span class=\"_ _c\"></span>lease vordering op de balan<span class=\"_ _f\"></span>s (<span class=\"_ _4\"></span>lange ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn en korte ter<span class=\"_ _f\"></span>mijn bestanddeel) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De contractuele verhuurprijs wordt in twee bestandde<span class=\"_ _f\"></span>len <span class=\"_ _4\"></span>gesplitst: de netto huur, zijnde de </span></span>bruto <span class=\"_ _b\"></span>huur <span class=\"_ _2\"></span>min <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>onderhoudscomponent, <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>verwerkt <span class=\"_ _2\"></span>en anderzijds de onderh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udscomponent, die <span class=\"_ _f\"></span>een apart erkenningspatro<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n volgt (zie<span class=\"_ _3\"></span> infra) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De bepaling van de n<span class=\"_ _f\"></span>etto contante waarde gebeurt<span class=\"_ _f\"></span> op basis van de impliciete ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet van<span class=\"_ _f\"></span> </span></span>het leasecontract \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De kost van de be<span class=\"_ _f\"></span>taalterminal wordt verwerkt<span class=\"_ _3\"></span> onder de kostpri<span class=\"_ _f\"></span>js der verkopen </span></span>\u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>optijd <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>contract<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>er <span class=\"_ _36\"> </span>uitgefactureerd <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>trim<span class=\"_ _f\"></span>estri\u00eble <span class=\"_\"> </span>basis.<span class=\"_ _3\"></span> </span>Daarbij <span class=\"_ _9\"> </span>wordt <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>gefactureerde <span class=\"_ _9\"> </span>omzet <span class=\"_ _36\"> </span>niet <span class=\"_ _9\"> </span>weerhouden <span class=\"_ _9\"> </span>onder <span class=\"_ _9\"> </span>IFRS <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>hetzelfde bedrag in mindering gebr<span class=\"_ _f\"></span>acht van de financi\u00eble leas<span class=\"_ _f\"></span>e vorderingen \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>een <span class=\"_\"> </span>finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_\"> </span>opbrengst <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>rekenin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>gebracht <span class=\"_ _36\"> </span>gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>ooptijd <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het </span>contract op basis <span class=\"_ _3\"></span>van de impliciete r<span class=\"_ _f\"></span>entevoet \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Op <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>nul </span></span>ten gevolge van<span class=\"_ _3\"></span> bovenstaande aanp<span class=\"_ _3\"></span>ak \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>residuwaarde <span class=\"_ _2\"></span>bedongen <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>dus <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het </span></span>contract niet de gel<span class=\"_ _f\"></span>easde betaalterminal verwer<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>en en dient deze teru<span class=\"_ _3\"></span>g te bezor<span class=\"_ _f\"></span>gen Een <span class=\"_ _9\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _9\"> </span>contract <span class=\"_ _e\"></span>kan <span class=\"_ _9\"> </span>tussentijds <span class=\"_ _e\"></span>vervroegd <span class=\"_ _e\"></span>worden <span class=\"_ _9\"> </span>be\u00ebindigd <span class=\"_ _e\"></span>omwille <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>diverse oorzaken <span class=\"_ _f\"></span>: <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>(omwisseling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toestel), <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>vervroegde <span class=\"_ _f\"></span>stopzetting <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>een faling. <span class=\"_ _3a\"></span>Bij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>er <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>nieuw <span class=\"_ _f\"></span>lease <span class=\"_ _3a\"></span>contract <span class=\"_ _f\"></span>getekend <span class=\"_ _3a\"></span>worden <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>initi\u00eble <span class=\"_ _f\"></span>contract<span class=\"_ _f\"></span> automatisch <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>kosteloos <span class=\"_ _5\"> </span>ten <span class=\"_ _6\"> </span>einde <span class=\"_ _6\"> </span>komt. <span class=\"_ _5\"> </span>De <span class=\"_ _6\"> </span>reeds <span class=\"_ _5\"> </span>gebruikte <span class=\"_ _6\"> </span>betaalterminal <span class=\"_ _5\"> </span>wordt<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>terug ontvangen en o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gewisseld<span class=\"_ _f\"></span> do<span class=\"_ _4\"></span>or het nieuwe t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel.  In <span class=\"_\"> </span>geval <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span><span class=\"ff31\">SWAP</span> <span class=\"_\"> </span>(<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>estel <span class=\"_ _36\"> </span>X <span class=\"_\"> </span>wordt <span class=\"_\"> </span>vervange<span class=\"_ _f\"></span>n <span class=\"_\"> </span>door <span class=\"_\"> </span>toestel <span class=\"_\"> </span>Y) <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>stopzetting <span class=\"_\"> </span>is <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e boekhoudkundig<span class=\"_ _3\"></span>e verwerki<span class=\"_ _f\"></span>ng van het<span class=\"_ _f\"></span> be\u00ebindigen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>analoog. Het<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o van<span class=\"_ _f\"></span> de nett<span class=\"_ _f\"></span>o boekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>vordering <span class=\"_ _b\"></span>(contract <span class=\"_ _b\"></span>X) <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>geannuleerd, <span class=\"_ _2\"></span>hetgeen <span class=\"_ _b\"></span>leidt <span class=\"_ _2\"></span>tot een negati<span class=\"_ _f\"></span>eve IFRS<span class=\"_ _f\"></span> omzet. <span class=\"_ _f\"></span>Anderzijds <span class=\"_ _f\"></span>geeft het<span class=\"_ _3\"></span> nieu<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>getekend c<span class=\"_ _3\"></span>ontract <span class=\"_ _3\"></span>(contract <span class=\"_ _f\"></span>Y) aanleidin<span class=\"_ _f\"></span>g tot<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>erkennen v<span class=\"_ _3\"></span>an n<span class=\"_ _3\"></span>ieuwe <span class=\"_ _f\"></span>IFRS omze<span class=\"_ _f\"></span>t. Tesamen<span class=\"_ _f\"></span> beschouwd <span class=\"_ _f\"></span>betekent <span class=\"_ _f\"></span>dit in<span class=\"_ _f\"></span> het g<span class=\"_ _f\"></span>eval van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP een netto-aangroei <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de IF<span class=\"_ _f\"></span>RS omzet. Bij <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span><span class=\"ff31\">vervroegde <span class=\"_ _3a\"></span>stopzetting<span class=\"ff2f\"> <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>kan <span class=\"_ _f\"></span>Keyware<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>aanspraak <span class=\"_ _3a\"></span>maken <span class=\"_ _f\"></span>op <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>contractuele<span class=\"_ _f\"></span> </span></span>bepaalde <span class=\"_ _2\"></span>verbrekings<span class=\"_ _f\"></span>vergoeding <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag. <span class=\"_ _4\"></span>Deze <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>op het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>act <span class=\"_ _2\"></span>administratief <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesl<span class=\"_ _f\"></span>ote<span class=\"_ _4\"></span>n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijzo<span class=\"_ _3\"></span>nder <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fysieke ontvangst <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inal. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>zo\u2019n <span class=\"_ _2\"></span>geval <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de financi\u00eble <span class=\"_ _3a\"></span>lease <span class=\"_ _f\"></span>vordering <span class=\"_ _3a\"></span>geannuleerd. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>negatieve <span class=\"_ _3a\"></span>impact <span class=\"_ _f\"></span>verbonden <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>deze <span class=\"_ _3a\"></span>verwerking <span class=\"_ _f\"></span>wordt<span class=\"_ _3\"></span> in <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _b\"></span>gebracht <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>verbrekingsvergoedin<span class=\"_ _3\"></span>g. <span class=\"_ _b\"></span>Op <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>manier <span class=\"_ _c\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>baat <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>de netto last m.b.t. de v<span class=\"_ _f\"></span>erbrekingsvergoedingen bek<span class=\"_ _3\"></span>omen en separaa<span class=\"_ _3\"></span>t gepresentee<span class=\"_ _f\"></span>rd.<span class=\"_ _4\"></span> Tenslotte, in <span class=\"_ _4\"></span>geval van een <span class=\"_ _4\"></span><span class=\"ff31\">faling</span> o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>een <span class=\"ff31\">insolventie</span> wordt <span class=\"_ _4\"></span>op analoge <span class=\"_ _4\"></span>wijze de netto <span class=\"_ _4\"></span>boekwaarde afgeboekt, <span class=\"_ _9\"> </span>maar <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>afboeking<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>winst<span class=\"_ _4\"></span>- <span class=\"_\"> </span>e<span class=\"_ _f\"></span>n <span class=\"_\"> </span>verliesrekening<span class=\"_ _f\"></span> <span class=\"_\"> </span>geprese<span class=\"_ _f\"></span>nteerd <span class=\"_\"> </span>onder <span class=\"_ _9\"> </span>de  bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringsverliezen <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>ebiteur<span class=\"_ _3\"></span>en. H<span class=\"_ _f\"></span>et gedeelte<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>dergelijke <span class=\"_ _f\"></span>verliezen d<span class=\"_ _3\"></span>at betrekking <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span><span class=\"ff33\">op <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>omzet<span class=\"ff2f\"> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>zelf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>beschouwing <span class=\"_ _4\"></span>genomen </span></span>bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bepaling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>EBITDA. <span class=\"_ _f\"></span>Wij <span class=\"_ _f\"></span>verwijzen <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>naar <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Alternatieve <span class=\"_ _3a\"></span>Prestatiemaatstaven <span class=\"_ _3a\"></span>(noot 56).  Indien <span class=\"_\"> </span>een <span class=\"_\"> </span>klant <span class=\"_ _7\"> </span>bij <span class=\"_\"> </span>afloop <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>contrac<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>ervoor <span class=\"_\"> </span>opteert <span class=\"_\"> </span>om <span class=\"_\"> </span>de <span class=\"_\"> </span>betaalterminal <span class=\"_\"> </span>langer <span class=\"_\"> </span>te gebruiken <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>stilzwijgende <span class=\"_ _2\"></span>verlenging <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>periode <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>jaar<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Dezelfde principes <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>oekhoudkund<span class=\"_ _3\"></span>ige <span class=\"_ _7\"> </span>verwerking <span class=\"_ _5\"> </span>worde<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>toegepast. <span class=\"_ _7\"> </span>Het <span class=\"_ _7\"> </span>erkennen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>omzet geschiedt <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p het <span class=\"_ _f\"></span>moment dat het <span class=\"_ _f\"></span>contract administra<span class=\"_ _f\"></span>tief stilzwijgend <span class=\"_ _3\"></span>is verlengd<span class=\"_ _f\"></span> voor \u00e9\u00e9n <span class=\"_ _3\"></span>jaar. Als<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>klant <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>initiatief <span class=\"_ _4\"></span>neemt <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>terug<span class=\"_ _f\"></span>sturen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betaalterminal, <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>uitgegaan van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>stilzwijgend akkoord <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>maanden te <span class=\"_ _4\"></span>verlengen. <span class=\"_ _2\"></span>Dit kan <span class=\"_ _4\"></span>meerdere <span class=\"_ _4\"></span>keren opeenvolgend geschi<span class=\"_ _3\"></span>eden.  De gebru<span class=\"_ _3\"></span>ikte i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete r<span class=\"_ _f\"></span>entevoet voor <span class=\"_ _f\"></span>de verhuuropbreng<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>n bedra<span class=\"_ _f\"></span>agt onverand<span class=\"_ _3\"></span>erd 5 <span class=\"_ _f\"></span>%. Een 1%<span class=\"_ _f\"></span> hogere <span class=\"_ _14\"> </span>of <span class=\"_ _11\"> </span>lagere <span class=\"_ _14\"> </span>factor <span class=\"_ _14\"> </span>zou <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>im<span class=\"_ _4\"></span>pact <span class=\"_ _14\"> </span>hebben <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>erkende <span class=\"_ _14\"> </span>2022 <span class=\"_ _14\"> </span>groepsomzet <span class=\"_ _11\"> </span>van betaalterminals <span class=\"_ _3\"></span>voor respectievelijk -<span class=\"_ _3\"></span><span class=\"ls20\">1,99<span class=\"ls0\"> <span class=\"ls37\">% (<span class=\"_ _3\"></span><span class=\"ls0\">-133 kEU<span class=\"_ _f\"></span>R) <span class=\"_ _4\"></span>en + 2,10 % (+<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>40 kEUR).  </span></span></span></span>Voor <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>uitleg <span class=\"_ _7\"> </span>hieromtrent <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>we <span class=\"_ _7\"> </span>naar <span class=\"_ _7\"> </span>hetgeen <span class=\"_ _7\"> </span>besproken <span class=\"_ _7\"> </span>onder<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vorderingen <span class=\"_ _7\"> </span>uit financi\u00eble <span class=\"_ _4\"></span>lease. <span class=\"_ _4\"></span>In <span class=\"_ _2\"></span>de onderstaande <span class=\"_ _4\"></span>tabel <span class=\"_ _4\"></span>wordt <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"></span>tevens <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>simulatie <span class=\"_ _4\"></span>gemaakt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>like-for-like analyse zond<span class=\"_ _3\"></span>er Payment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns.  Erkenning van<span class=\"_ _4\"></span> lease-opbrengsten<span class=\"_ _4\"></span> terminals<span class=\"_ _4\"></span> Gebruikte 1% hogere 1% lagere discontofactor<span class=\"_ _4\"></span> factor factor Boekjaar 2<span class=\"ls2d\">021</span> (Keywar<span class=\"_ _4\"></span>e) 5,00% -1,87% +1,95% Boekjaar 2022 (Keyware)<span class=\"_ _4\"></span> 5,00% -1,83% +1,94% Boekjaar 2022 (Keywar<span class=\"_ _4\"></span>e + Payment Solutio<span class=\"_ _4\"></span>ns) 5,00% -<span class=\"ls2d\">1,99</span>% +2,10% Alle lease contract<span class=\"_ _f\"></span>en van de Groep worden<span class=\"_ _f\"></span> vo<span class=\"_ _4\"></span>lgens deze prin<span class=\"_ _f\"></span>cipes verwerkt. Opbrengsten <span class=\"_ _7\"> </span>gerelateerd <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>onderhoudscontra<span class=\"_ _3\"></span>cten <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>andere <span class=\"_ _7\"> </span>c<span class=\"_ _4\"></span>ontracten<span class=\"ff2f\"> <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _7\"> </span>welke <span class=\"_ _5\"> </span>een </span>specifieke <span class=\"_ _c\"></span>dienst <span class=\"_ _b\"></span>is <span class=\"_ _e\"></span>geleverd <span class=\"_ _b\"></span>gedurende <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>contractueel <span class=\"_ _c\"></span>overeengekom<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>periode, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>op lineaire basis erkend g<span class=\"_ _f\"></span>edurende de duur van het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract omda<span class=\"_ _3\"></span>t de prestatie c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntinu is. Wat <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>onderhoudsc<span class=\"_ _3\"></span>omponente <span class=\"_ _36\"> </span>betreft <span class=\"_\"> </span>bij <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>wordt <span class=\"_\"> </span>haar <span class=\"_ _36\"> </span><span class=\"ff33\">stand <span class=\"_\"> </span>alon<span class=\"_ _3\"></span>e<span class=\"ff2f\"> <span class=\"_\"> </span>prij<span class=\"_ _f\"></span>s </span></span>bepaald via <span class=\"_ _f\"></span>een kostplus marg<span class=\"_ _f\"></span>e benadering. Hierbij <span class=\"_ _f\"></span>wordt de kos<span class=\"_ _3\"></span>t van he<span class=\"_ _f\"></span>t onderhoud b<span class=\"_ _3\"></span>erekend en<span class=\"_ _f\"></span> wordt <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>verme<span class=\"_ _f\"></span>erderd <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>brutoma<span class=\"_ _3\"></span>rge <span class=\"_ _2\"></span>toeslag. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>kostprijs <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>van het <span class=\"_ _a\"> </span>verkoopspers<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>neel <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>andere <span class=\"_ _a\"> </span>direct <span class=\"_ _6\"> </span>toewijsbare <span class=\"_ _a\"> </span>kosten <span class=\"_ _a\"> </span>evenals<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>een <span class=\"_ _6\"> </span>gedeelte <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>de overheadkosten dat <span class=\"_ _f\"></span>eveneens kan worden toege<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>zen. De <span class=\"_\"> </span>o<span class=\"_ _4\"></span>nderhoudsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mponent <span class=\"_\"> </span>wordt <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>jaarlijkse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>basis <span class=\"_\"> </span>nagerekend <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>functi<span class=\"_ _3\"></span>e <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>effectieve jaarkost van het <span class=\"_ _4\"></span>onderhoud. Een <span class=\"_ _4\"></span>hogere onderhoudskost<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>impliceert een <span class=\"_ _4\"></span>lagere netto huur en <span class=\"_ _4\"></span>vice versa p.3. Autorisat<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>e-inkomsten     Opbrengsten <span class=\"_ _36\"> </span>gerelateerd <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span><span class=\"ff31\">autorisaties</span> <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_\"> </span>bruto <span class=\"_\"> </span>bedrag<span class=\"_ _3\"></span>en <span class=\"_\"> </span>v<span class=\"_ _3\"></span>erwerkt. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>door <span class=\"_ _36\"> </span>de handelaar <span class=\"_ _4\"></span>betaalde <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>betaalpartner,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>meer <span class=\"_ _4\"></span>gangbare <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span><span class=\"ff33\">acquirer,</span> <span class=\"_ _4\"></span><span class=\"ff37\">(\u2018MSC\u2019 </span>of <span class=\"ff33\">Me<span class=\"_ _3\"></span>rchant <span class=\"_ _3\"></span>Service <span class=\"_ _f\"></span>Charge<span class=\"ff2f\">) worden <span class=\"_ _f\"></span>beschouwd als <span class=\"_ _f\"></span>de bru<span class=\"_ _3\"></span>to-omzet terwijl <span class=\"_ _f\"></span>de ge<span class=\"_ _f\"></span>relateerde k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten </span></span>separaat <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _7\"> </span>onder <span class=\"_ _5\"> </span>de<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>rubriek <span class=\"_ _7\"> </span>kostprijs <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>verkopen. <span class=\"_ _7\"> </span>Deze <span class=\"_ _7\"> </span>acquirer <span class=\"_ _5\"> </span>is <span class=\"_ _7\"> </span>de betaalpartner <span class=\"_ _3a\"></span>van <span class=\"_ _3\"></span>Keyware <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betalingen <span class=\"_ _f\"></span>verwerkt. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>betalingen <span class=\"_ _3a\"></span>die d<span class=\"_ _f\"></span>e han<span class=\"_ _3\"></span>delaren <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ntvange<span class=\"_ _f\"></span>n m.b.t. <span class=\"_ _6\"> </span>hun <span class=\"_ _a\"> </span>verkopen <span class=\"_ _6\"> </span>vloeien <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>bankrekeningen <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>acquirers <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>nooit <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>dbankrekeningen <span class=\"_ _3\"></span>van Keyware. De <span class=\"_ _b\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>Merchant <span class=\"_ _b\"></span>Servic<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>Charge <span class=\"_ _b\"></span>kan <span class=\"_ _b\"></span>analytisch<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>diverse <span class=\"_ _2\"></span>bestanddelen<span class=\"ff33\"> </span>worden ontleed, die<span class=\"_ _f\"></span> elk toekomen aan een w<span class=\"_ _f\"></span>elbepaalde partij: \u2022 <span class=\"_ _48\"> </span>De <span class=\"_ _14\"> </span><span class=\"ff33\">interchange <span class=\"_ _14\"> </span>fee</span>, <span class=\"_ _a\"> </span>een <span class=\"_ _14\"> </span>vergoeding <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>de <span class=\"_ _11\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>transactie <span class=\"_ _14\"> </span>betaalt <span class=\"_ _a\"> </span>aan <span class=\"_ _14\"> </span>de </span>kaartuitgever <span class=\"_ _4\"></span>(meestal <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bankinstelling). <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>kaarten <span class=\"_ _4\"></span>uitgegeven <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Europese <span class=\"_ _4\"></span>Unie <span class=\"_ _4\"></span>is er <span class=\"_ _c\"></span>regelgeving <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>ko<span class=\"_ _4\"></span>st <span class=\"_ _b\"></span>hiervan <span class=\"_ _c\"></span>beperkt <span class=\"_ _c\"></span>(0<span class=\"_ _4\"></span>,2% <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>debetverrichting ofwel 0,3% van<span class=\"_ _3\"></span> de waarde van de <span class=\"_ _f\"></span>creditverrichting)   \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">De <span class=\"ff33\">scheme fee</span> die een vergoeding behelst voor de kosten gedragen door de schemes of the </span>brands (VISA, Mas<span class=\"_ _3\"></span>tercard, Amex<span class=\"_ _f\"></span>, \u2026)<span class=\"ff2f\"> </span>\u2022 <span class=\"_ _48\"> </span>De <span class=\"_\"> </span><span class=\"ff33\">service <span class=\"_ _7\"> </span>fee</span> <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>vergoeding <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>geleverde <span class=\"_\"> </span>diensten <span class=\"_\"> </span>m.b.t. <span class=\"_\"> </span>het </span>verwerken van<span class=\"_ _3\"></span> de transacties, de ui<span class=\"_ _f\"></span>tbetaling van de ge<span class=\"_ _3\"></span>lden en de rapp<span class=\"_ _3\"></span>ortering De <span class=\"_ _2\"></span>(netto) <span class=\"_ _4\"></span>commissies <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>ontvangt <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>dus <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>acqu<span class=\"_ _f\"></span>irer <span class=\"_ _b\"></span>beta<span class=\"_ _3\"></span>ald <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>als<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>ware <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mindering<span class=\"_ _f\"></span> van <span class=\"_ _3a\"></span>zijn <span class=\"_ _f\"></span>eigen <span class=\"_ _f\"></span>service <span class=\"_ _f\"></span>fee<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>betaald <span class=\"_ _f\"></span>wordt <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>grond <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>co<span class=\"_ _4\"></span>ntractuel<span class=\"_ _3\"></span>e overeenkomst. <span class=\"_ _2\"></span>Telkenmale <span class=\"_ _2\"></span>er <span class=\"_ _b\"></span>een <span class=\"_ _2\"></span>overdracht <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dienst <span class=\"_ _2\"></span>naar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>toe <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>dit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n performantieverplich<span class=\"_ _3\"></span>ting <span class=\"_ _9\"> </span>voor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span><span class=\"ff33\">acquirer</span>. <span class=\"_ _9\"> </span>Vanaf <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>kan <span class=\"_ _36\"> </span>Keyware <span class=\"_ _9\"> </span>aanspraak <span class=\"_ _9\"> </span>maken <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>deze (netto) <span class=\"_ _c\"></span>commissies. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"></span>specifieke <span class=\"_ _c\"></span>boekhoudkundige <span class=\"_ _c\"></span>presentatie <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _c\"></span>gemaakt <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de bepalingen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ff33\">Interchange <span class=\"_ _4\"></span>Fee <span class=\"_ _2\"></span>Regulation</span> <span class=\"_ _2\"></span>(IFR), <span class=\"_ _2\"></span>waardoor <span class=\"_ _4\"></span>er <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>hogere <span class=\"_ _4\"></span>transparantie <span class=\"_ _2\"></span>werd<span class=\"_ _f\"></span> bekomen in de div<span class=\"_ _f\"></span>erse componenten van de <span class=\"_ _f\"></span>kostenstructuur der betalingen.  Het <span class=\"_ _36\"> </span>separaat <span class=\"_ _9\"> </span>voorstellen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>gerelateerde <span class=\"_ _9\"> </span>kosten <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>bruto <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>wordt <span class=\"_ _36\"> </span><span class=\"ff33\">upgrossing</span> <span class=\"_ _36\"> </span>of brutering genaamd. <span class=\"_ _f\"></span>Een dergelijke brutering is sl<span class=\"_ _f\"></span>echts mogelijk in het geval da<span class=\"_ _3\"></span>t Keyware hierbij<span class=\"_ _f\"></span> als Principaal <span class=\"_ _2\"></span>kwalific<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt. <span class=\"_ _2\"></span>Dit <span class=\"_ _4\"></span>betekent <span class=\"_ _2\"></span>concreet <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Merchant <span class=\"_ _2\"></span>Service <span class=\"_ _4\"></span>Charge <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>voorgesteld<span class=\"_ _f\"></span> als (de eigen)omze<span class=\"_ _f\"></span>t.   Het kwalificeren als <span class=\"_ _f\"></span>Principaal volgt uit onders<span class=\"_ _f\"></span>taande :  \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> heeft de controle<span class=\"_ _f\"></span> om het recht te bekomen <span class=\"_ _f\"></span>van een dienst vanwege<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>acquirer; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> controleert het g<span class=\"_ _f\"></span>oed of de dienst vooraleer<span class=\"_ _3\"></span> deze kan worden <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>vergedrag<span class=\"_ _3\"></span>en aan </span></span>de klant; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> kan tijdens de lo<span class=\"_ _f\"></span>optijd van het contract naar <span class=\"_ _f\"></span>eigen goeddunken van acquirer </span></span>veranderen; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> is betrokken bij z<span class=\"_ _f\"></span>owel het verhuren of verk<span class=\"_ _3\"></span>open van de betaal<span class=\"_ _f\"></span>terminals als bij de </span></span>transacties die eraan<span class=\"_ _3\"></span> zijn verbonden; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> draagt het vo<span class=\"_ _3\"></span>orraadrisico verb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden aan de <span class=\"_ _f\"></span>betaalterminal </span></span>p.4. Software      Wat het <span class=\"ff31\">software </span>s<span class=\"_ _3\"></span>egment betref<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>kunnen er drie pr<span class=\"_ _f\"></span>estaties of componenten<span class=\"_ _f\"></span> worden onderscheiden:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Verkoop <span class=\"_ _3\"></span>van de licentie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Imple<span class=\"_ _3\"></span>mentatie van de licen<span class=\"_ _f\"></span>tie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Onderhoud v<span class=\"_ _3\"></span>an de licentie </span></span>Men onderscheid<span class=\"_ _3\"></span>t zowel statische als<span class=\"_ _f\"></span> dynamische licenties. Gaat <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>gebruiksrecht, <span class=\"_ _b\"></span>dan <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _c\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span><span class=\"ff3b\">\u201c<span class=\"ff36\">statische</span>\u201d <span class=\"_ _b\"></span>licentie</span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _b\"></span>verwerft meteen <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>contr<span class=\"_ _3\"></span>ole <span class=\"_ _7\"> </span>over <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>geleverde <span class=\"_ _7\"> </span>software, <span class=\"_\"> </span>hij <span class=\"_ _7\"> </span>kan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigend<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _7\"> </span>meteen<span class=\"_ _f\"></span> gebruiken. Bij <span class=\"_ _4\"></span>zo\u2019n statische licentie <span class=\"_ _4\"></span>is er <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>bijkomende activiteit nodig <span class=\"_ _4\"></span>door de <span class=\"_ _4\"></span>entiteit om <span class=\"_ _4\"></span>die licentie <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>doen <span class=\"_ _b\"></span>evolueren. <span class=\"_ _2\"></span>In <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dergelijk <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>omzeterkenning <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>volledige bedrag <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndertekening, <span class=\"_ _3a\"></span>onafgezien van <span class=\"_ _f\"></span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _f\"></span>modaliteiten <span class=\"_ _f\"></span>zoals <span class=\"_ _f\"></span>een e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele <span class=\"_ _f\"></span>facturatie <span class=\"_ _f\"></span>in schijven. Verkoop <span class=\"_ _3\"></span>van de licenties<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>allen hier <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder. In <span class=\"_ _9\"> </span>geval <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>toegangsrecht, <span class=\"_ _e\"></span>of <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>\u201cdynamisc<span class=\"_ _f\"></span>he <span class=\"_ _9\"> </span>l<span class=\"_ _4\"></span>icentie\u201d<span class=\"ff2f\"> <span class=\"_ _e\"> </span>is <span class=\"_ _9\"> </span>dit <span class=\"_ _9\"> </span>niet <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geval. <span class=\"_ _e\"> </span>Daar <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>de<span class=\"_ _3\"></span> </span>prestatie <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>derhalve omzeterkenning in <span class=\"_ _2\"></span>de tijd <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>spreiden <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>continue <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levensduur<span class=\"_ _f\"></span> van de<span class=\"_ _f\"></span> licentie <span class=\"_ _f\"></span>en re<span class=\"_ _f\"></span>kening h<span class=\"_ _3\"></span>oudend <span class=\"_ _f\"></span>met de <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _f\"></span>die de <span class=\"_ _f\"></span>entiteit <span class=\"_ _f\"></span>kan aan<span class=\"_ _f\"></span>brengen. Dit <span class=\"_ _f\"></span>geldt als aan de 3 onderstaand<span class=\"_ _3\"></span>e criteria is<span class=\"_ _f\"></span> voldaan: \u2022 <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het <span class=\"_ _9\"> </span>contract <span class=\"_ _36\"> </span>voorziet <span class=\"_ _36\"> </span>dat <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>entiteit <span class=\"_\"> </span>p<span class=\"_ _3\"></span>restaties <span class=\"_ _9\"> </span>verricht <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>intellectuele <span class=\"_ _9\"> </span>eigendom </span>aangrijpend impact<span class=\"_ _f\"></span>eren \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">De <span class=\"_ _b\"></span>licentie <span class=\"_ _c\"></span>stelt <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>klant <span class=\"_ _c\"></span>bloot <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>zowel <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>positieve <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>negatieve <span class=\"_ _c\"></span>effecten <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de </span></span>activiteiten van d<span class=\"_ _f\"></span>e entiteit \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het presteren <span class=\"_ _f\"></span>van de activiteiten zelf leidt<span class=\"_ _f\"></span> niet tot een apart actief of diens<span class=\"_ _f\"></span>t voor de klant </span></span>De <span class=\"_ _2\"></span>onderhouds<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>volgende <span class=\"_ _4\"></span>deze <span class=\"_ _2\"></span>bepalingen <span class=\"_ _4\"></span>verwerkt. <span class=\"_ _2\"></span>Indien <span class=\"_ _4\"></span>zij <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>vooruit gefactureerd, dan geschi<span class=\"_ _f\"></span>edt de omzeterkenning prora<span class=\"_ _f\"></span>ta temporis. Een <span class=\"_ _5\"> </span>verschillende <span class=\"_ _5\"> </span>omzeterkenn<span class=\"_ _f\"></span>ing <span class=\"_ _6\"> </span>stelt <span class=\"_ _5\"> </span>zich <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>verkochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>variabele<span class=\"_ _f\"></span> vergoedingen <span class=\"_ _f\"></span>(zoals bv <span class=\"ff33\">roy<span class=\"_ _f\"></span>alties<span class=\"ff2f\">), waarin <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>minimale <span class=\"_ _f\"></span>vergoeding wordt <span class=\"_ _f\"></span>bedongen maar<span class=\"_ _f\"></span> evenwel  </span></span>gespreid <span class=\"_ _7\"> </span>in <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>tijd <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>gefactureerd. <span class=\"_ _7\"> </span>In <span class=\"_ _7\"> </span>dergelijke <span class=\"_ _5\"> </span>g<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>allen <span class=\"_ _7\"> </span>dient <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>minimaal <span class=\"_ _7\"> </span>verwacht<span class=\"_ _f\"></span>e vergoeding <span class=\"_\"> </span>met<span class=\"_ _3\"></span>een <span class=\"_\"> </span>als <span class=\"_\"> </span>omzet <span class=\"_\"> </span>te <span class=\"_\"> </span>w<span class=\"_ _3\"></span>orden <span class=\"_\"> </span>erkend <span class=\"_\"> </span>als <span class=\"_\"> </span>zij <span class=\"_\"> </span>vas<span class=\"_ _3\"></span>tstaand <span class=\"_\"> </span>lijkt <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>latere afwijkingen <span class=\"_ _7\"> </span>(me<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>opbrengsten) <span class=\"_\"> </span>v<span class=\"_ _4\"></span>erwerkt <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desbetreffend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>perioden. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>frequenti<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>van dergelijke contract<span class=\"_ _f\"></span>en is bijzonder laag.     (q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> (r) Belastin<span class=\"_ _3\"></span>gen De belastingen<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p het resul<span class=\"_ _f\"></span>taat van het boekjaar<span class=\"_ _f\"></span> betreffen de verschuldig<span class=\"_ _f\"></span>de belastingen als<span class=\"_ _3\"></span>ook de uitgestelde <span class=\"_ _12\"> </span>belastingen <span class=\"_ _2f\"> </span>en <span class=\"_ _13\"> </span>worden <span class=\"_ _12\"> </span>gerapporteerd <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>overeenstemming<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>met <span class=\"_ _13\"> </span>IAS <span class=\"_ _12\"> </span>12, \u201cWinstbelastingen<span class=\"_ _f\"></span>\u201d.  <span class=\"ff2f\"> </span>Actuele belast<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen  Actuele belastingen zijn de te verw<span class=\"_ _4\"></span>achten te betalen belasting op het belastbare resultaat van het boekjaar, <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>toepassing <span class=\"_ _18\"> </span>van <span class=\"_ _23\"> </span>belastingvoeten<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>belastingwetgeving<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>waarvan <span class=\"_ _18\"> </span>het wetgevingsproces<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>(materieel) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum, <span class=\"_ _2\"></span>evenals <span class=\"_ _2\"></span>elke <span class=\"_ _2\"></span>correctie <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>betalen<span class=\"_ _f\"></span> belastingen over v<span class=\"_ _3\"></span>oorgaand<span class=\"_ _3\"></span>e boekjaren. Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>worden b<span class=\"_ _3\"></span>erekend <span class=\"_ _f\"></span>volgens <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>methode <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de b<span class=\"_ _3\"></span>alansschuld<span class=\"_ _f\"></span> (\u2018<span class=\"ff33\">balance <span class=\"_ _f\"></span>sheet </span>liability <span class=\"_ _36\"> </span>method<span class=\"ff37\">\u2019), <span class=\"_ _9\"> </span>waarbij <span class=\"_ _36\"> </span>tijdelijke <span class=\"_ _36\"> </span>verschillen <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>beschouwd <span class=\"_ _36\"> </span>tussen <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _9\"> </span>van </span>activa <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>passiva <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>de <span class=\"_ _16\"> </span>financi\u00eble <span class=\"_ _1a\"> </span>rapportering <span class=\"_ _16\"> </span>en <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>fiscale <span class=\"_ _1a\"> </span>boekwaarde. <span class=\"_ _1a\"> </span>Uitgestelde<span class=\"_ _f\"></span> belastingverplichting<span class=\"_ _f\"></span>en <span class=\"_ _a\"> </span>(passieve <span class=\"_ _6\"> </span>latente <span class=\"_ _6\"> </span>belastingen) <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>alle <span class=\"_ _a\"> </span>bel<span class=\"_ _f\"></span>astbare <span class=\"_ _a\"> </span>tijdelijke<span class=\"_ _3\"></span> verschillen gebo<span class=\"_ _3\"></span>ekt. Uitgestelde <span class=\"_ _e\"> </span>belastingverpli<span class=\"_ _f\"></span>chtingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>echter <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>balans <span class=\"_ _e\"></span>voor <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>eerste opname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>(ii) <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>eerste <span class=\"_ _e\"></span>opname <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>een <span class=\"_ _e\"> </span>actief <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>verplichting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>een transactie <span class=\"_ _2\"></span>anders <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrijfscombinatie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transa<span class=\"_ _3\"></span>ctie <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed heeft op de com<span class=\"_ _3\"></span>merci\u00eble win<span class=\"_ _3\"></span>st of de fiscale winst (<span class=\"_ _3\"></span>of het fiscaal verlies).<span class=\"_ _f\"></span> Bij <span class=\"_ _30\"> </span>belastbare <span class=\"_ _22\"> </span>tijdelijke <span class=\"_ _30\"> </span>verschillen <span class=\"_ _22\"> </span>die <span class=\"_ _30\"> </span>verban<span class=\"_ _3\"></span>d <span class=\"_ _30\"> </span>houden <span class=\"_ _30\"> </span>met <span class=\"_ _30\"> </span>i<span class=\"_ _f\"></span>nvesteringen <span class=\"_ _30\"> </span>in dochteronderneming<span class=\"_ _f\"></span>en e<span class=\"_ _4\"></span>n belangen in joint ventures, worden uitgestelde belasti<span class=\"_ _3\"></span>ngverplichtingen<span class=\"_ _f\"></span> niet <span class=\"_\"> </span>erkend, <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>tijdstip <span class=\"_\"> </span>waarop <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t <span class=\"_\"> </span>tijdelijke <span class=\"_\"> </span>verschil <span class=\"_ _36\"> </span>kan <span class=\"_\"> </span>worden <span class=\"_\"> </span>afg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ikkeld, <span class=\"_\"> </span>ka<span class=\"_ _f\"></span>n worden <span class=\"_ _4\"></span>bepaald <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>moedermaatschappij <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>waarschijnlijk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>in de nabije toekomst<span class=\"_ _f\"></span> niet <span class=\"_ _4\"></span>zal word<span class=\"_ _3\"></span>en afgewikkeld. Voor <span class=\"_ _5\"> </span>alle<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verrekenbare <span class=\"_ _7\"> </span>tijdelijke <span class=\"_ _5\"> </span>verschil<span class=\"_ _f\"></span>len, <span class=\"_ _5\"> </span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verliezen <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>fiscale <span class=\"_ _5\"> </span>tego<span class=\"_ _3\"></span>eden <span class=\"_ _5\"> </span>dient<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>een uitgestelde belastingvorder<span class=\"_ _f\"></span>ing (act<span class=\"_ _4\"></span>ieve latente belastingen) te worden opgenomen, in zoverre het waarschijnlijk <span class=\"_\"> </span>is <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>er <span class=\"_ _7\"> </span>fiscale <span class=\"_\"> </span>winst <span class=\"_\"> </span>beschikbaar <span class=\"_ _7\"> </span>za<span class=\"_ _f\"></span>l <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>waarmee <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>verrekenbare <span class=\"_\"> </span>tijdelijke verschillen, fiscal<span class=\"_ _f\"></span>e verliezen en fiscale tegoeden kun<span class=\"_ _f\"></span>nen v<span class=\"_ _4\"></span>errekend<span class=\"_ _3\"></span> worden.  Verrekenbare <span class=\"_ _2\"></span>tijdelijke <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>schillen <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voo<span class=\"_ _4\"></span>rtvloei<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>contracte<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span> <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>enkel opgenomen <span class=\"_ _f\"></span>indien het <span class=\"_ _f\"></span>tijdelijke verschil<span class=\"_ _f\"></span> in de<span class=\"_ _3\"></span> nabije<span class=\"_ _f\"></span> toekomst zal <span class=\"_ _f\"></span>worden a<span class=\"_ _3\"></span>fgewikkeld<span class=\"_ _f\"></span> en indien <span class=\"_ _f\"></span>er fiscale winst beschi<span class=\"_ _f\"></span>kbaar zal zijn die kan worden aan<span class=\"_ _f\"></span>gewend voor het tijdelijke<span class=\"_ _f\"></span> verschil.  Uitgestelde <span class=\"_ _36\"> </span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _36\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>nie<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _36\"> </span>fiscale <span class=\"_ _36\"> </span>verliezen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _36\"> </span>enkel geboekt <span class=\"_ _f\"></span>als het <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>er in<span class=\"_ _3\"></span> de <span class=\"_ _f\"></span>nabije <span class=\"_ _f\"></span>toekomst v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _3\"></span>winsten <span class=\"_ _f\"></span>kunnen worden gerealise<span class=\"_ _f\"></span>erd waarmee de <span class=\"_ _f\"></span>niet<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _f\"></span>fiscale verliezen <span class=\"_ _3\"></span>kunnen word<span class=\"_ _3\"></span>en g<span class=\"_ _f\"></span>ecom<span class=\"_ _4\"></span>penseerd. De <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>uitgestelde <span class=\"_ _36\"> </span>belastingvord<span class=\"_ _3\"></span>ering <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>elke <span class=\"_ _36\"> </span>balansdatum <span class=\"_ _36\"> </span>herzien <span class=\"_ _36\"> </span>en verminderd <span class=\"_ _f\"></span>voor <span class=\"_ _3\"></span>zover <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>niet langer <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>voldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _f\"></span>winst voorhand<span class=\"_ _f\"></span>en is om het geheel <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f een gedeelte<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de uitges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde belastingv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdering aan te <span class=\"_ _f\"></span>wenden. Uitgestelde <span class=\"_ _c\"></span>belastingvordering<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>- <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>gewaardeerd<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>tegen <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>belastings-tarieven die <span class=\"_ _4\"></span>naar verwachting van <span class=\"_ _4\"></span>toepassing <span class=\"_ _4\"></span>zullen zijn <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>periode waarin de v<span class=\"_ _4\"></span>ordering wordt gerealiseerd <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verpl<span class=\"_ _3\"></span>ichting <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>afgewikkeld, <span class=\"_ _7\"> </span>op <span class=\"_ _5\"> </span>ba<span class=\"_ _f\"></span>sis <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>belastingtarieven <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e belastingwetgeving <span class=\"_ _f\"></span>waarvan<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>wetgevingsproces <span class=\"_ _f\"></span>(materieel) <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>afgesloten <span class=\"_ _f\"></span>op he<span class=\"_ _f\"></span>t moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de afsluiting van de<span class=\"_ _3\"></span> jaarrekenin<span class=\"_ _3\"></span>g.  Uitgestelde <span class=\"_ _b\"></span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>- <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gesaldeerd <span class=\"_ _b\"></span>indien <span class=\"_ _2\"></span>er <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>rechte afdwingbaar <span class=\"_ _f\"></span>recht bes<span class=\"_ _f\"></span>taat om <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>belastingvorder<span class=\"_ _3\"></span>ingen <span class=\"_ _f\"></span>met actuel<span class=\"_ _f\"></span>e belasting<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> te salderen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>uitg<span class=\"_ _3\"></span>estelde <span class=\"_\"> </span>belastingen <span class=\"_ _7\"> </span>verband <span class=\"_\"> </span>houden <span class=\"_\"> </span>m<span class=\"_ _4\"></span>et <span class=\"_ _7\"> </span>dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>belastbare <span class=\"_\"> </span>entiteit <span class=\"_ _7\"> </span>en<span class=\"_ _f\"></span> dezelfde belasting<span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>riteit.  Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  Hierbij verwijzen <span class=\"_ _f\"></span>wij <span class=\"_ _4\"></span>naar de be<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordelingen en scha<span class=\"_ _f\"></span>ttingen. (s) Segment info<span class=\"_ _f\"></span>rmatie De Groep onderscheid<span class=\"_ _3\"></span>t de volgend<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>perationele<span class=\"_ _f\"></span> segmenten: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment betaal<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>rmina<span class=\"_ _f\"></span>ls, dat zowel verhuur als ve<span class=\"_ _3\"></span>rkoop omvat;   </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment aut<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>risaties;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment s<span class=\"_ _3\"></span>oftware;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment c<span class=\"_ _3\"></span>orporate </span></span>De <span class=\"_ _2\"></span>activitei<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Smart <span class=\"_ _2\"></span>Card <span class=\"_ _4\"></span>Division <span class=\"_ _4\"></span>NV<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en, <span class=\"_ _4\"></span>sinds <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>BV, kunnen <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>toegew<span class=\"_ _3\"></span>ezen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>segment, <span class=\"_ _2\"></span>net <span class=\"_ _4\"></span>zoals <span class=\"_ _2\"></span>de<span class=\"ls50\">ze</span> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Transactions <span class=\"_ _4\"></span>&amp; Processing <span class=\"_ _36\"> </span>GmbH <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>Keyware <span class=\"_ _36\"> </span>SARL. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>2 <span class=\"_\"> </span>laa<span class=\"_ _f\"></span>tst <span class=\"_\"> </span>vermeld<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>vennootschappen <span class=\"_ _36\"> </span>hebben <span class=\"_\"> </span>e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>enwel slechts een kleine bijd<span class=\"_ _f\"></span>rage tot dat segment.<span class=\"_ _f\"></span> Het <span class=\"_ _f\"></span>tweede <span class=\"_ _f\"></span>segment, <span class=\"_ _f\"></span>autorisaties, <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>activiteiten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Transaction <span class=\"_ _f\"></span>&amp; <span class=\"_ _f\"></span>Processing <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>die sinds de fusie ondergeb<span class=\"_ _3\"></span>rach<span class=\"_ _3\"></span>t werden in Keyw<span class=\"_ _3\"></span>are Smart Card <span class=\"_ _f\"></span>Division<span class=\"_ _4\"></span> <span class=\"ls51\">NV<span class=\"ls22\">. </span></span> Het derde segment,<span class=\"_ _f\"></span> so<span class=\"_ _4\"></span>ftware, gro<span class=\"_ _f\"></span>epeert de activiteiten van Eas<span class=\"_ _f\"></span>yOrder BV en Magellan SAS.<span class=\"_ _3\"></span>  Corporate <span class=\"_ _9\"> </span>kosten, <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ewelke <span class=\"_\"> </span>n<span class=\"_ _f\"></span>iet <span class=\"_\"> </span>aan <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>segment <span class=\"_ _36\"> </span>kunnen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _9\"> </span>toegewezen, <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>apar<span class=\"_ _f\"></span>t voorgesteld onder c<span class=\"_ _f\"></span>orporate in de segment inf<span class=\"_ _f\"></span>ormatie. Er <span class=\"_ _f\"></span>wordt t<span class=\"_ _f\"></span>evens ge<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>grafische <span class=\"_ _f\"></span>segmentinf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rmatie <span class=\"_ _f\"></span>verschaft <span class=\"_ _f\"></span>waarbij <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Belgi\u00eb, <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>EU <span class=\"_ _f\"></span>landen, overige <span class=\"_ _9\"> </span>Europese <span class=\"_ _36\"> </span>landen <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>buiten <span class=\"_ _36\"> </span>Europa <span class=\"_ _9\"> </span>zone <span class=\"_ _36\"> </span>word<span class=\"ls27\">en</span> <span class=\"_ _36\"> </span>onderscheiden. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>Franse <span class=\"_ _9\"> </span>overzeese gebieden, <span class=\"_ _5\"> </span>hoe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>l <span class=\"_ _5\"> </span>zij <span class=\"_ _5\"> </span>politiek<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>tot <span class=\"_ _5\"> </span>Frankrijk <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>ehoren, <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>evenwel <span class=\"_ _5\"> </span>voor<span class=\"_ _f\"></span>gesteld <span class=\"_ _5\"> </span>onder <span class=\"_ _5\"> </span>de categorie buiten Europa. Inzake omzet <span class=\"_ _4\"></span>is het weerhouden criterium de vestiging van de <span class=\"_ _4\"></span>eindklant, terwijl <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>andere<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>informaties <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vestiging <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Vennootschap of <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>dochtervennootschap<span class=\"_ _f\"></span> wordt weerhouden.<span class=\"_ _f\"></span> (t) Nettowins<span class=\"_ _3\"></span>t/verlies per <span class=\"_ _f\"></span>aandeel<span class=\"_ _4\"></span> De gewone winst <span class=\"_ _4\"></span>(of verlies) per aandeel wordt <span class=\"_ _4\"></span>berekend door de nettowinst (of het <span class=\"_ _4\"></span>nettoverlies<span class=\"_ _f\"></span>) over de periode, die aan<span class=\"_ _3\"></span> de gew<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ne aandeelhouders<span class=\"_ _f\"></span> is toe te rekenen, te del<span class=\"_ _f\"></span>en door het gewogen gemiddeld aantal<span class=\"_ _3\"></span> uitstaande gewone<span class=\"_ _f\"></span> aandelen gedurende de peri<span class=\"_ _f\"></span>ode. De <span class=\"_ _5\"> </span>verwaterde <span class=\"_ _5\"> </span>winst <span class=\"_ _5\"> </span>(of <span class=\"_ _5\"> </span>verlies) <span class=\"_ _6\"> </span>per <span class=\"_ _5\"> </span>aandeel <span class=\"_ _5\"> </span>wordt <span class=\"_ _5\"> </span>berekend <span class=\"_ _5\"> </span>door <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>nettowinst <span class=\"_ _5\"> </span>(of <span class=\"_ _6\"> </span>het<span class=\"_ _f\"></span> nettoverlies) over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>period<span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>aan de <span class=\"_ _4\"></span>gewone <span class=\"_ _4\"></span>aandeelhouders is toe <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rekenen, te <span class=\"_ _4\"></span>delen door de som <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an het <span class=\"_ _4\"></span>gewogen gem<span class=\"_ _4\"></span>iddelde aantal uitstaande <span class=\"_ _4\"></span>gewone en <span class=\"_ _4\"></span>potenti\u00eble <span class=\"_ _4\"></span>aandelen. <span class=\"_ _4\"></span>Er <span class=\"_ _4\"></span>wordt tevens <span class=\"_ _b\"></span>abstractie <span class=\"_ _b\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>ingekochte <span class=\"_ _2\"></span>eigen <span class=\"_ _b\"></span>aandelen. <span class=\"_ _b\"></span>Potenti\u00eble <span class=\"_ _b\"></span>gewone <span class=\"_ _2\"></span>aandelen <span class=\"_ _b\"></span>worden beschouwd <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>zijnde <span class=\"_ _4\"></span>geconverteerd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>gewone <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>begin <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verslagperiode, of op datum van de uitgift<span class=\"_ _f\"></span>e van de potenti\u00eble ge<span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>ne aan<span class=\"_ _3\"></span>delen, indien later.   (u) Gebeurten<span class=\"_ _3\"></span>issen na bala<span class=\"_ _f\"></span>nsdatum Gebeurtenissen <span class=\"_ _4\"></span>na <span class=\"_ _2\"></span>balansdatum <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>invloed <span class=\"_ _2\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>resultaat <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>boekjaar <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>die meer <span class=\"_ _7\"> </span>informatie <span class=\"_ _7\"> </span>verschaffen <span class=\"_ _7\"> </span>over <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>positie <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>onderneming <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _7\"> </span>balansdatum, <span class=\"_ _7\"> </span>worden weergegeven in de financi\u00eble staten. Gebeurtenissen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>na balansdatum die geen invloed <span class=\"_ _4\"></span>hebben op<span class=\"_ _f\"></span> het resultaat word<span class=\"_ _f\"></span>en o<span class=\"_ _4\"></span>pgenomen in de <span class=\"_ _f\"></span>toelichting, op voorwaard<span class=\"_ _3\"></span>e dat ze belan<span class=\"_ _3\"></span>grijk zijn. (v)<span class=\"_\"> </span>Nieuwe nor<span class=\"_ _f\"></span>men, i<span class=\"_ _4\"></span>nterp<span class=\"_ _f\"></span>retaties en amendementenNieuwe <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>gewijzigde <span class=\"_ _b\"></span>Standaarden <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>I<span class=\"_ _4\"></span>nterpretaties <span class=\"_ _b\"></span>toegepast <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>Groep <span class=\"_ _b\"></span>gedurende <span class=\"_ _b\"></span>het boekjaar 20<span class=\"ls20\">22<span class=\"_ _f\"></span><span class=\"ls0\"> </span></span>De o<span class=\"_ _4\"></span>nderstaande nieu<span class=\"_ _3\"></span>we norm<span class=\"ls27\">en</span> en <span class=\"_ _4\"></span>gewijzigde standaard<span class=\"ls27\">en</span> zijn verplicht van toepassing voor de Groep <span class=\"_ _e\"> </span>sinds <span class=\"_ _e\"> </span>1<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>januari <span class=\"_ _e\"> </span>2<span class=\"_ _4\"></span>022, <span class=\"_ _e\"></span>maar <span class=\"_ _9\"> </span>hadden <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>significante <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>materi\u00eble <span class=\"_ _9\"> </span>impa<span class=\"_ _3\"></span>ct <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>huidige<span class=\"_ _3\"></span> geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g van de Groep:  \u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">Jaarlijkse verbe<span class=\"_ _3\"></span>teringscyclu<span class=\"_ _f\"></span>s<span class=\"_ _4\"></span> aan Standaarden <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>018-<span class=\"ff37\">2020\u2019;</span></span>\u2022<span class=\"_ _28\"> </span>nieuwe <span class=\"_\"> </span>wijzigin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>IF<span class=\"ls52\">RS</span>-<span class=\"ff37\">norm <span class=\"_ _36\"> </span>3 <span class=\"_\"> </span>\u2018Bedrijfscomb<span class=\"_ _3\"></span>inaties\u2019<span class=\"ff2f\"> <span class=\"_\"> </span>met <span class=\"_\"> </span>verwijzin<span class=\"_ _f\"></span>gen <span class=\"_\"> </span>naar <span class=\"_\"> </span>het</span></span>conceptueel kader<span class=\"ls34\">;</span>\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>IAS-<span class=\"ff37\">norm <span class=\"_ _9\"> </span>16 <span class=\"_ _9\"> </span>\u2018Materi\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>activa\u2019</span> <span class=\"_ _9\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_ _9\"> </span>inkomsten <span class=\"_ _9\"> </span>verkregen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>het</span>beoogde gebruik<span class=\"ls2c\">;</span>\u2022<span class=\"_ _28\"> </span>wijziging <span class=\"_ _1a\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>IAS-no<span class=\"_ _f\"></span>rm <span class=\"_ _1e\"> </span>37 <span class=\"_ _1e\"> </span>\u2018Voorzienin<span class=\"_ _f\"></span>gen, <span class=\"_ _1e\"> </span>voorwaardelijk<span class=\"_ _f\"></span>e <span class=\"_ _1e\"> </span>verplichtingen<span class=\"ff2f\"> <span class=\"_ _1e\"> </span>en</span>voorwaardelijk<span class=\"_ _3\"></span>e acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a\u2019<span class=\"ff2f\"> <span class=\"_ _f\"></span><span class=\"ff37\">\u2013<span class=\"_ _4\"></span><span class=\"ff2f\"> <span class=\"_ _f\"></span>verlieslatende c<span class=\"_ _f\"></span>ontracten <span class=\"_ _3\"></span>en kos<span class=\"_ _3\"></span>ten <span class=\"_ _f\"></span>om een <span class=\"_ _f\"></span>contract t<span class=\"_ _f\"></span>e vervullen</span></span></span>Gepubliceerde <span class=\"_ _14\"> </span>Standaarden <span class=\"_ _14\"> </span>en <span class=\"_ _11\"> </span>Interpretat<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>es, <span class=\"_ _11\"> </span>no<span class=\"_ _3\"></span>g <span class=\"_ _11\"> </span>niet <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>toepass<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ng, <span class=\"_ _14\"> </span>maar <span class=\"_ _11\"> </span>vervroegd<span class=\"_ _f\"></span> toegepast doo<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span> de Groep Er werden geen stand<span class=\"_ _f\"></span>aarden noch interpretaties<span class=\"_ _3\"></span> vervroegd toeg<span class=\"_ _3\"></span>epast. Standaarden<span class=\"_ _f\"></span> en I<span class=\"_ _4\"></span>nterpreta<span class=\"_ _f\"></span>ties uitgevaardigd <span class=\"_ _f\"></span>maar nog niet van<span class=\"_ _3\"></span> kracht voo<span class=\"_ _3\"></span>r het <span class=\"_ _f\"></span>huidige boekjaar 2022 De Groep heeft <span class=\"_ _4\"></span>ervoor gekozen om andere nieuwe Standaard<span class=\"_ _3\"></span>en, Interpretaties en Wijzigingen die nog niet verplich<span class=\"_ _3\"></span>t waren voor 31 d<span class=\"_ _3\"></span>ecember 2022, niet<span class=\"_ _f\"></span> vroegtijdig toe te passen.<span class=\"_ _f\"></span> Het gaat in concret<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> om onderstaand<span class=\"_ _f\"></span>e wijzigingen:  \u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de IA<span class=\"_ _f\"></span>S-<span class=\"ff37\">norm <span class=\"_ _f\"></span>1 <span class=\"_ _f\"></span>\u2018Presentatie <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>financi\u00eble <span class=\"_ _f\"></span>staten: <span class=\"_ _3a\"></span>classificatie <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>financi\u00eble</span></span>verplichtingen als<span class=\"_ _3\"></span> kortlopend<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>f langlopend\u2019 (t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>epasbaar vanaf <span class=\"_ _3\"></span>1 januari 202<span class=\"_ _3\"></span>3);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging van d<span class=\"_ _f\"></span>e IAS-<span class=\"ff37\">norm 1 \u2018Presentati<span class=\"_ _f\"></span>e van de financi\u00eble <span class=\"_ _f\"></span>staten en IFRS Prakt<span class=\"ff2f\">ijkverklaring</span></span></span>2: <span class=\"_\"> </span>De <span class=\"_\"> </span>vermelding <span class=\"_\"> </span>van <span class=\"_\"> </span>gro<span class=\"_ _f\"></span>ndslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>verslagge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ing\u2019 <span class=\"_\"> </span>(toepasbaar<span class=\"_ _3\"></span> <span class=\"_\"> </span>vanaf <span class=\"_\"> </span>1januari 2023);\u2022<span class=\"_ _28\"> </span>wijziging <span class=\"_ _1f\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _20\"> </span>de <span class=\"_ _22\"> </span>IAS-<span class=\"ff37\">norm <span class=\"_ _1f\"> </span>8 <span class=\"_ _22\"> </span>\u2018Grondslag<span class=\"_ _f\"></span>en <span class=\"_ _22\"> </span>vo<span class=\"_ _3\"></span>or <span class=\"_ _20\"> </span>financi\u00eble <span class=\"_ _20\"> </span>verslaggeving,</span>schattingswijziging<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>fouten: <span class=\"_ _c\"></span>definitie <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>schattingswijzigingen\u2019 <span class=\"_ _b\"></span><span class=\"ff2f\">(t<span class=\"_ _4\"></span>oepasbaar <span class=\"_ _b\"></span>vanaf <span class=\"_ _b\"></span>1</span>januari 2023);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>IAS-<span class=\"ff37\">norm <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>\u2018Winstbelastingen: <span class=\"_ _3a\"></span>Uitgestelde <span class=\"_ _3a\"></span>belastingen <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>betrekking <span class=\"_ _3a\"></span>to<span class=\"_ _4\"></span>t</span></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>passiva <span class=\"_ _b\"></span>die <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>oortvloeien <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>enkele <span class=\"_ _b\"></span>transactie\u2019 <span class=\"_ _b\"></span>(toepasbaar <span class=\"_ _2\"></span>vanaf <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>januari2023);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging aan IFRS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span>Leaseovereenkomsten <span class=\"ff37\">\u2013</span> <span class=\"_ _4\"></span>leaseverplichtin<span class=\"_ _3\"></span>g in <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>sale <span class=\"_ _4\"></span>and lease-back</span>verrichting (toepasb<span class=\"_ _3\"></span>aar vanaf 1 januari<span class=\"_ _f\"></span> 2024);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">IFRS-<span class=\"ff37\">norm 17 \u2018Verze<span class=\"_ _f\"></span>keringscontracten\u2019 (toepasb<span class=\"_ _f\"></span>aar vanaf 1 januari 2023)<span class=\"ff2f\">;</span></span></span>\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">Wijzigingen aan<span class=\"_ _f\"></span> IFRS 1<span class=\"_ _4\"></span>7 Verzekeringsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten: Eerste toepassi<span class=\"_ _f\"></span>ng van IFRS 17 <span class=\"_ _4\"></span>en IFRS 9 <span class=\"ff37\">\u2013</span></span>Vergelijkende infor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>atieDe <span class=\"_ _e\"></span>Groep <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>plan <span class=\"_ _e\"></span>deze <span class=\"_ _c\"></span>standaarden <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>interpretaties<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>implementeren <span class=\"_ _c\"></span>wanneer <span class=\"_ _c\"></span>deze <span class=\"_ _e\"> </span>van toepassing worden.<span class=\"_ _f\"></span> Volledigheidshalv<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>melden <span class=\"_ _7\"> </span>wij <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>IFRS-<span class=\"ff37\">nor<span class=\"_ _3\"></span>m <span class=\"_ _7\"> </span>14 <span class=\"_ _7\"> </span>\u2018Wettelijke <span class=\"_ _7\"> </span>uitge<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>lde <span class=\"_ _7\"> </span>rekeningen\u2019.<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>Deze </span>standaard <span class=\"_ _c\"></span>is <span class=\"_ _e\"> </span>verplicht <span class=\"_ _e\"></span>maar <span class=\"_ _e\"></span>er <span class=\"_ _e\"></span>kon <span class=\"_ _e\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>toepassingsda<span class=\"_ _3\"></span>tum <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>worden, <span class=\"_ _c\"></span>omdat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>EU beslist <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>goedkeuring<span class=\"_ _f\"></span>spro<span class=\"_ _4\"></span>ces <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorlopig<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>norm <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>starten, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>afwachting van de publicatie <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an een definitieve n<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm.   (w) Beoordelingen<span class=\"_ _f\"></span> en schattingen Bij <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>opmaak <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>geconsolideerde<span class=\"_ _f\"></span> <span class=\"_\"> </span>jaarr<span class=\"_ _f\"></span>ekening <span class=\"_ _9\"> </span>dient <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>management <span class=\"_ _9\"> </span>beoordelingen <span class=\"_ _9\"> </span>en schattingen te <span class=\"_ _3\"></span>maken die e<span class=\"_ _3\"></span>en effect hebben<span class=\"_ _3\"></span> op de in de jaarre<span class=\"_ _f\"></span>kening opgenomen bedrag<span class=\"_ _f\"></span>en.<span class=\"_ _4\"></span> Beoordelingen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>schattin<span class=\"_ _f\"></span>gen <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>gemaakt worden op <span class=\"_ _4\"></span>elke rapporteringsdatum weerspiegelen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>de omstandigheden die<span class=\"_ _f\"></span> bestonden op die datu<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> (o.m. in<span class=\"_ _f\"></span>tres<span class=\"_ _4\"></span>tvoeten, er<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aringscijfer<span class=\"_ _f\"></span>s, ...). Hoewel het management dez<span class=\"_ _f\"></span>e schattingen b<span class=\"_ _f\"></span>asee<span class=\"_ _4\"></span>rt op <span class=\"_ _3\"></span>haar best<span class=\"_ _3\"></span>e kennis <span class=\"_ _f\"></span>van de huidige <span class=\"_ _3\"></span>gebeurtenissen en <span class=\"_ _f\"></span>van de <span class=\"_ _6\"> </span>acties <span class=\"_ _5\"> </span>die <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>Groep <span class=\"_ _5\"> </span>kan <span class=\"_ _5\"> </span>ondernemen, <span class=\"_ _5\"> </span>kunnen <span class=\"_ _6\"> </span>werkelijke<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>resultaten <span class=\"_ _5\"> </span>afwijken <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>deze schattingen. De belangrijkste<span class=\"_ _3\"></span> beoordelingen en<span class=\"_ _3\"></span> schattingen hebb<span class=\"_ _3\"></span>en betrekking<span class=\"_ _3\"></span> op de volgend<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>domeinen:  Realiseerbare waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>de van <span class=\"_ _f\"></span>kasstroom genererende eenhede<span class=\"_ _3\"></span>n met goodwill In <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>specifieke <span class=\"_ _e\"> </span>toelichting <span class=\"_ _9\"> </span>rond <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>(noot <span class=\"_ _9\"> </span>6) <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>belangrijkste <span class=\"_ _e\"> </span>veronderstellingen besproken <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>gebruikt <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>testen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>goodwill <span class=\"_ _f\"></span>voor<span class=\"_ _3\"></span> het <span class=\"_ _4\"></span>bepalen van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>realiseerbare waarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kasstroom genererende eenheden met <span class=\"_ _4\"></span>goodwill. De <span class=\"_ _14\"> </span>gebruikte <span class=\"_ _a\"> </span>WACC <span class=\"_ _14\"> </span>is <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>element <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>beoordeling. <span class=\"_ _a\"> </span>De <span class=\"_ _14\"> </span>toelichting <span class=\"_ _a\"> </span>(noot <span class=\"_ _14\"> </span>6) <span class=\"_ _14\"> </span>bevat <span class=\"_ _14\"> </span>een sensitiviteitsanal<span class=\"_ _3\"></span>yse rond de 3 v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ornaamste para<span class=\"_ _f\"></span>meters.  Impairment van<span class=\"_ _f\"></span> cli<span class=\"_ _4\"></span>\u00ebnteel Elk <span class=\"_ _4\"></span>jaar <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>evenwel een <span class=\"_ _2\"></span>impair<span class=\"_ _3\"></span>ment test <span class=\"_ _4\"></span>verricht <span class=\"_ _4\"></span>teneinde <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>gaan <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>bijzondere waardeverminderin<span class=\"_ _f\"></span>gen <span class=\"_ _4\"></span>geregistreerd dienen te <span class=\"_ _4\"></span>worden. De <span class=\"_ _4\"></span>parameter die hierbij doorslaggevend is, is het aantal n<span class=\"_ _3\"></span>og actieve contra<span class=\"_ _f\"></span>cte<span class=\"_ _4\"></span>n per jaar<span class=\"_ _f\"></span>einde.  Erkenning van lea<span class=\"_ _3\"></span>se opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten On<span class=\"ls0\">der <span class=\"_ _2\"></span>((5) <span class=\"_ _4\"></span>p.2) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>principe <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>erkenning<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>opbrengsten <span class=\"_ _2\"></span>uitgele<span class=\"_ _3\"></span>gd. <span class=\"_ _2\"></span>Daarbij <span class=\"_ _4\"></span>wordt </span>uitgegaan <span class=\"_ _1e\"> </span>van <span class=\"_ _1a\"> </span>een <span class=\"_ _1e\"> </span>impliciete <span class=\"_ _1e\"> </span>ren<span class=\"_ _f\"></span>tevoet <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1a\"> </span>contract<span class=\"_ _4\"></span><span class=\"ff2f\"> <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>een <span class=\"_ _1a\"> </span>actualisatie <span class=\"_ _1a\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _1e\"> </span>de </span>onderhoudscomponen<span class=\"_ _f\"></span>t die vervat zit in de brutohu<span class=\"_ _3\"></span>ur.  De <span class=\"_ _b\"></span>implici<span class=\"_ _f\"></span>ete <span class=\"_ _b\"></span>rentevoet <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>discontovoet <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>som <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contante <span class=\"_ _2\"></span>waarde van <span class=\"_ _c\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>lease <span class=\"_ _c\"></span>betalingen <span class=\"_ _c\"></span>gelijk <span class=\"_ _c\"></span>is <span class=\"_ _e\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>som <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>re\u00eble <span class=\"_ _e\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _c\"></span>onderliggend<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>actief verhoogd met de initi<span class=\"_ _f\"></span>\u00eble directe kosten van d<span class=\"_ _f\"></span>e lessor.  Toelichting <span class=\"_ _3\"></span>(5) <span class=\"_ _3\"></span>(p.2) g<span class=\"_ _3\"></span>eeft <span class=\"_ _f\"></span>tevens een s<span class=\"_ _f\"></span>ensitiviteitsanalyse<span class=\"_ _f\"></span> weer bij <span class=\"_ _f\"></span>een afwijking<span class=\"_ _f\"></span> van 1 <span class=\"_ _3\"></span>procentpunt<span class=\"_ _f\"></span> van deze implici<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>e rentevoet.  Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngen op lease <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>orderingen Bijzondere <span class=\"_ _9\"> </span>waardevermind<span class=\"_ _f\"></span>eringsverliezen <span class=\"_ _9\"> </span>op <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>vorderingen <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>aangelegd <span class=\"_ _9\"> </span>conform <span class=\"_ _9\"> </span>de<span class=\"_ _3\"></span> besproken <span class=\"_\"> </span>principes <span class=\"_\"> </span>onder <span class=\"_\"> </span>(5) <span class=\"_\"> </span>(j). <span class=\"_\"> </span>Hierbij <span class=\"_\"> </span>wordt <span class=\"_\"> </span>deels <span class=\"_\"> </span>uitgegaan <span class=\"_\"> </span>van <span class=\"_\"> </span>ervaringscijfers <span class=\"_\"> </span>van <span class=\"_\"> </span>het verleden voor een <span class=\"_ _4\"></span>reeks parameters (be\u00ebindigin<span class=\"_ _3\"></span>gen van <span class=\"_ _4\"></span>contracten <span class=\"_ _4\"></span><span class=\"ls27\">en</span> falingen) om <span class=\"_ _4\"></span>de bijzondere waardeverminderin<span class=\"_ _f\"></span>g te laste van <span class=\"_ _f\"></span>het boekjaar <span class=\"_ _3\"></span>te bepalen. <span class=\"_ _f\"></span>In deze beoordeling <span class=\"_ _f\"></span>worden ook macro-economische <span class=\"_ _b\"></span>ontwikkelingen <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>bescho<span class=\"_ _4\"></span>uwing <span class=\"_ _b\"></span>genomen <span class=\"_ _b\"></span>die <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>aanleiding <span class=\"_ _b\"></span>kunnen <span class=\"_ _c\"></span>geven <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>een bijkomende bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _3\"></span>op lease vorderin<span class=\"_ _3\"></span>gen. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Het <span class=\"_ _f\"></span>behoud <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>uitgesteld<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>belastingvorderingen <span class=\"_ _f\"></span>gaat <span class=\"_ _f\"></span>uit van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>principe <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>het waarschi<span class=\"_ _f\"></span>jnlijk is <span class=\"_ _2\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>afwikkeling <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>nabije <span class=\"_ _b\"></span>toekomst <span class=\"_ _b\"></span>zal <span class=\"_ _2\"></span>plaatsvinden <span class=\"_ _2\"></span>(toelichting <span class=\"_ _2\"></span>(5)(r)). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>prognose <span class=\"_ _2\"></span>van resultaten in <span class=\"_ _f\"></span>de nabije toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mst vormt <span class=\"_ _f\"></span>een element v<span class=\"_ _f\"></span>an inschatting door he<span class=\"_ _f\"></span>t management. Indien er <span class=\"_ _9\"> </span>voldoende <span class=\"_ _9\"> </span>zekerheid<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>over <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>consumptie<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>fiscale <span class=\"_ _9\"> </span>verliezen <span class=\"_ _e\"> </span>kunnen <span class=\"_ _9\"> </span>er <span class=\"_ _9\"> </span>bijkomende belastingslatenties worden <span class=\"_ _4\"></span>opgenomen. <span class=\"_ _4\"></span>Anderzijds, <span class=\"_ _2\"></span>i<span class=\"_ _f\"></span>ndien <span class=\"_ _2\"></span>blijkt <span class=\"_ _4\"></span>dat <span class=\"_ _2\"></span>het<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>lang<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>waarschijnlijk is <span class=\"_ _14\"> </span>dat <span class=\"_ _11\"> </span>het <span class=\"_ _14\"> </span>beoogde <span class=\"_ _14\"> </span>belastingvoordeel <span class=\"_ _14\"> </span>kan <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gerealiseerd <span class=\"_ _11\"> </span>dan <span class=\"_ _14\"> </span>dient <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>uitgestelde belastingvordering<span class=\"_ _3\"></span> te worden ve<span class=\"_ _3\"></span>rminderd.   Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  De interpretatie b<span class=\"_ _f\"></span>ehandelt specifiek de volgend<span class=\"_ _f\"></span>e gevallen: \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">of een enti<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it een onzek<span class=\"_ _f\"></span>ere fiscale behandeling afzonderlijk in<span class=\"_ _3\"></span> aanmerking n<span class=\"_ _f\"></span>eemt; </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2f\">de <span class=\"_ _14\"> </span>veronderstellingen <span class=\"_ _14\"> </span>die <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>entiteit <span class=\"_ _14\"> </span>maakt <span class=\"_ _14\"> </span>omtrent <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>toetsing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>fiscale </span>behandeling door<span class=\"_ _3\"></span> de belastin<span class=\"_ _3\"></span>gautoriteiten; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">hoe <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>entiteit <span class=\"_ _2\"></span>h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>resultaat, <span class=\"_ _2\"></span>belastingg<span class=\"_ _f\"></span>ro<span class=\"_ _4\"></span>ndslagen, <span class=\"_ _4\"></span>ongebruikte <span class=\"_ _4\"></span>fiscale <span class=\"_ _2\"></span>verliezen, </span></span>ongebruikte fiscaal <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erreke<span class=\"_ _f\"></span>nbare tegoeden en belasti<span class=\"_ _3\"></span>ngtarieven bepaalt<span class=\"_ _f\"></span>; e<span class=\"_ _4\"></span>n \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">hoe een en<span class=\"_ _f\"></span>tite<span class=\"_ _4\"></span>it wijziging<span class=\"_ _f\"></span>en van feiten en omstand<span class=\"_ _f\"></span>igheden in aanmerking nee<span class=\"_ _3\"></span>mt </span></span>Pensioenverplicht<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen De <span class=\"_ _a\"> </span>uitdrukking <span class=\"_ _6\"> </span>van <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>pensioenverplichtin<span class=\"_ _f\"></span>gen <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _6\"> </span>aan <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>hand <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>actuari\u00eble<span class=\"_ _f\"></span> waarderings<span class=\"_ _3\"></span>modellen. <span class=\"_ _f\"></span>Hierbij <span class=\"_ _f\"></span>worden d<span class=\"_ _f\"></span>iverse <span class=\"_ _f\"></span>assum<span class=\"_ _4\"></span>pt<span class=\"_ _3\"></span>ies <span class=\"_ _f\"></span>aangenomen <span class=\"_ _f\"></span>die kun<span class=\"_ _f\"></span>nen <span class=\"_ _f\"></span>afwijken van <span class=\"_ _f\"></span>de uiteindelijke <span class=\"_ _5\"> </span>ontwikkelingen <span class=\"_ _5\"> </span>in <span class=\"_ _a\"> </span>de <span class=\"_ _5\"> </span>toekomst. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>assumpties <span class=\"_ _6\"> </span>houden <span class=\"_ _5\"> </span>o.m. <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet, <span class=\"_ _c\"></span>toekomstige <span class=\"_ _e\"> </span>loonsverhogingen,<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>mortali<span class=\"ff37\">teitscijfers, <span class=\"_ _c\"></span>\u2026 <span class=\"_ _e\"> </span>. <span class=\"_ _9\"> </span>Al <span class=\"_ _c\"></span>deze <span class=\"_ _e\"> </span>assumpties </span>worden jaarlijks opnieu<span class=\"_ _3\"></span>w beoordeeld<span class=\"_ _3\"></span>.  De parameter die het meest onderhevig is aan schommelingen is de verdisconteringsvoet. Wat de mortaliteitscijf<span class=\"_ _f\"></span>ers <span class=\"_ _5\"> </span>betreft <span class=\"_ _5\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>deze <span class=\"_ _7\"> </span>m<span class=\"_ _4\"></span>inder <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>schommeling<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>onderhevig, <span class=\"_ _7\"> </span>tenzij <span class=\"_ _5\"> </span>bij <span class=\"_ _5\"> </span>plotse demografische ve<span class=\"_ _3\"></span>randeringen. Geschillen Voor <span class=\"_ _4\"></span>claims <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voorwaardelijke verplichtingen <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>beoordelin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>vereist <span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>aanzien <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>bestaan<span class=\"_ _f\"></span> van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>gevolg <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>gebeurtenis <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>verleden, <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bepalen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de waarschijnlijkheid <span class=\"_ _19\"> </span>van <span class=\"_ _1a\"> </span>een <span class=\"_ _16\"> </span>economische <span class=\"_ _16\"> </span>uitstroom, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _16\"> </span>het <span class=\"_ _1a\"> </span>kwantificeren <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>deze waarschijnlijke <span class=\"_ _7\"> </span>uitstroom <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>economische <span class=\"_ _7\"> </span>middelen. <span class=\"_ _7\"> </span>In <span class=\"_ _5\"> </span>toelichting <span class=\"_ _7\"> </span>(54) <span class=\"_ _5\"> </span>word<span class=\"_ _3\"></span>en <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>diverse geschillen bespr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ken en w<span class=\"_ _3\"></span>ordt de desgevallend<span class=\"_ _3\"></span> aangelegde pr<span class=\"_ _f\"></span>ov<span class=\"_ _4\"></span>isie ver<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>eld.  (6)<span class=\"_ _4c\"> </span>GoodwillDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:31.12.2022 31.12.2021 Goodwill kEUR kEUR KGE Keyware Smart Card<span class=\"_ _4\"></span> Division<span class=\"_ _4\"></span> 5.248 5.248 KGE Payment Solutions<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>- KGE EasyOrder - - KGE Magellan 2.514 2.514 Totaal 8.607<span class=\"ls0\"> </span>7.762<span class=\"ls0\"> </span>Goodwill <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>getest op <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminde<span class=\"_ _f\"></span>ringen (\u201c<span class=\"ff33\">impairment <span class=\"_ _f\"></span>test<span class=\"ff37\">\u201d) <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>het niveau <span class=\"_ _3a\"></span>van </span></span>de kasstroomgener<span class=\"_ _f\"></span>erende eenheden (\u2018KGE<span class=\"_ _f\"></span>\u2019), <span class=\"_ _4\"></span>hetge<span class=\"_ _3\"></span>en het laagste ni<span class=\"_ _f\"></span>veau is waarop goodwill <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt<span class=\"_ _3\"></span> opgevolgd voor <span class=\"_ _3\"></span>managementdoeleinden.<span class=\"_ _f\"></span> De toetsing gebeurt hierbij s<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>eeds op balansdatum.<span class=\"_ _f\"></span> Binnen de Groep K<span class=\"_ _3\"></span>eyware worden d<span class=\"_ _f\"></span>e volgende kasstroomgen<span class=\"_ _f\"></span>ererende eenheden bepa<span class=\"_ _3\"></span>ald: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _2\"></span>kasstr<span class=\"_ _3\"></span>oomgenererende<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>eenheid <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>etaaltermi<span class=\"_ _f\"></span>nals <span class=\"_ _2\"></span>(<span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>gros <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activi<span class=\"_ _f\"></span>teiten <span class=\"_ _2\"></span>van</span>de <span class=\"_ _f\"></span>vennootschap <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Smart Card<span class=\"_ _f\"></span> Di<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ision <span class=\"_ _f\"></span>NV), <span class=\"_ _f\"></span>bestaande <span class=\"_ _3a\"></span>uit d<span class=\"_ _f\"></span>e v<span class=\"_ _3\"></span>erhuur <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verkoop <span class=\"_ _f\"></span>vanbetaalterminals <span class=\"_ _3\"></span>en verwante dienstl<span class=\"_ _f\"></span>everingen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _9\"> </span>eenheid <span class=\"_ _e\"> </span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"></span>Solutions, <span class=\"_ _e\"></span>die</span>eenzelfde activi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it heeft al<span class=\"_ _f\"></span>s voo<span class=\"_ _4\"></span>rgaande;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroomgenererende eenheid m<span class=\"_ _4\"></span>.b.t. au<span class=\"_ _4\"></span>torisaties<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>activ<span class=\"_ _4\"></span>iteiten van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vennootschap</span>Keyware <span class=\"_ _2\"></span>Transacti<span class=\"_ _f\"></span>on <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>Processing <span class=\"_ _2\"></span>NV, <span class=\"_ _2\"></span>sinds <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>overgenomen <span class=\"_ _2\"></span>door <span class=\"_ _4\"></span>Keyware <span class=\"_ _2\"></span>Smart <span class=\"_ _2\"></span>CardDivision <span class=\"_ _9\"> </span>NV <span class=\"_ _36\"> </span>naar <span class=\"_ _36\"> </span>aanleiding<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>fusie<span class=\"_ _4\"></span>), <span class=\"_ _9\"> </span>bestaande <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>genereren <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>commissiesvanwege de betaalp<span class=\"_ _f\"></span>artners voor de transacties die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver de betaalt<span class=\"_ _f\"></span>erm<span class=\"_ _4\"></span>inals verli<span class=\"_ _f\"></span>epen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroo<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>genererende <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>nheid van Eas<span class=\"_ _3\"></span>yOrder BV, die de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rder- en betaalapp<span class=\"_ _3\"></span> verdeelt;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>oom<span class=\"_ _4\"></span>genererend<span class=\"_ _f\"></span>e <span class=\"_\"> </span>eenheid <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>Magellan <span class=\"_\"> </span>SAS, <span class=\"_ _36\"> </span>die <span class=\"_\"> </span>softwareoplossingen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>de</span>betaalsector aanbied<span class=\"_ _f\"></span>tDe bevindingen w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden hierna uitgew<span class=\"_ _f\"></span>erkt. Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid v<span class=\"_ _4\"></span>an de betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals <span class=\"ff3b\">\u2013</span> Keyware Smart<span class=\"_ _f\"></span> C<span class=\"_ _4\"></span>ard Divisio<span class=\"_ _3\"></span>n Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _e\"></span>bedraagt <span class=\"_ _b\"></span>de <span class=\"_ _e\"></span>desbetreffende <span class=\"_ _b\"></span>goodwill <span class=\"_ _c\"></span>onveranderd <span class=\"_ _b\"></span>5.248 <span class=\"_ _c\"></span>kEUR. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>heeft uitsluitend <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>eenheid <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _2\"></span>betaaltermin<span class=\"_ _f\"></span>als <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>Keyware Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n in Belgi\u00eb.   Bij <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>testen <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>aanwezigheid v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardeverminderingen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eenheid <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>de betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>realiseerbare<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"></span>gebaseerd <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>gebruikswaarde<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>dewelke <span class=\"_ _e\"></span>berekend<span class=\"_ _f\"></span> werd door de toekomstige kasstromen uit het voortdurend gebruik van de kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde eenheid <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>verdiscontere<span class=\"_ _f\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>kasstromen <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>gebaseerd <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>een <span class=\"_ _7\"> </span>korte <span class=\"_ _7\"> </span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>5 <span class=\"_ _f\"></span>boekjaren <span class=\"_ _f\"></span>en <span class=\"_ _3a\"></span>een <span class=\"_ _3\"></span>bijkomen<span class=\"_ _f\"></span>d jaar <span class=\"_ _3a\"></span>om <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>terminale <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>te b<span class=\"_ _f\"></span>erekenen. Zij werden goedg<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>eurd door de <span class=\"_ _f\"></span>Raad van Bestuur.    Bij <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>opmaken <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>kasstroomprognoses<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>onderstaande <span class=\"_ _14\"> </span>factoren <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>beschouwing<span class=\"_ _f\"></span> genomen, die consi<span class=\"_ _f\"></span>stent over de 2 boekjaren werd<span class=\"_ _f\"></span>en toegepast: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">groeiverwa<span class=\"_ _f\"></span>chtingen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>marges, <span class=\"_ _c\"></span>afgeleid <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>gerealiseerde <span class=\"_ _c\"></span>cijfers <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>het</span>laatst beschikbare b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar en beschikb<span class=\"_ _f\"></span>are gegevens uit het <span class=\"_ _f\"></span>verleden;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de bestaande produktmix (type van toestellen) geldt als uitgangspu<span class=\"_ _f\"></span>nt, <span class=\"_ _4\"></span>aangepast met, waar</span>mogelijk, meetbar<span class=\"_ _f\"></span>e marktdata;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">time <span class=\"_ _f\"></span>lag<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>tussen <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>omzeterkennin<span class=\"_ _f\"></span>g <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>effectieve <span class=\"_ _3a\"></span>ontvangst</span>van de kasstro<span class=\"_ _3\"></span>men;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de toegepas<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> groeipercen<span class=\"_ _f\"></span>tages houden rekening me<span class=\"_ _f\"></span>t de verwachte inflatie <span class=\"_ _f\"></span>maar omvatten</span>geen <span class=\"_ _3\"></span>niet-organische <span class=\"_ _f\"></span>groei. <span class=\"_ _f\"></span>De verwachte <span class=\"_ _f\"></span>omzetgroeipercentag<span class=\"_ _f\"></span>es (exclusief <span class=\"_ _f\"></span>inflatie) <span class=\"_ _3\"></span>werdenbehouden op 0% <span class=\"_ _3\"></span>voor 2023 en de daar<span class=\"_ _f\"></span>op volgende jaren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">een <span class=\"_ _b\"></span>restwaarde <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>eindwa<span class=\"_ _f\"></span>arde, <span class=\"_ _c\"></span>waarbij <span class=\"_ _b\"></span>op <span class=\"_ _c\"></span>co<span class=\"_ _4\"></span>nsisten<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>wijze <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>groeivoet <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>0% <span class=\"_ _b\"></span>wordt</span>gehanteerd;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstromen, <span class=\"_ _c\"></span>v\u00f3\u00f3r <span class=\"_ _c\"></span>financi\u00eble <span class=\"_ _e\"></span>resultaten <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>belastingen, <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>verdisconteerd <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>de</span>hand <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>rentevoet<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v\u00f3\u00f3r <span class=\"_ _b\"></span>belastingen, <span class=\"_ _2\"></span>berek<span class=\"_ _f\"></span>end <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gewogen <span class=\"_ _2\"></span>gemiddeldekapitaalkost <span class=\"_ _f\"></span>(\u2018WACC\u2019). <span class=\"_ _3\"></span>De p<span class=\"ff2f\">er <span class=\"_ _f\"></span>31 dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _f\"></span>2021 en <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2022 t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>egepaste <span class=\"_ _f\"></span>gewogen</span>gemiddelde <span class=\"_ _2\"></span>kapitaalk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>bedraagt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>respectiev<span class=\"_ _f\"></span>elijk <span class=\"_ _2\"></span>1<span class=\"_ _4\"></span>3,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>13,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>isgebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _9\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tijdswaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geld <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>specifiekerisico\u2019s van de desbe<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff2f\">reffend<span class=\"_ _3\"></span>e vennootschap</span>De tijdens h<span class=\"_ _f\"></span>et boekjaar aan <span class=\"_ _f\"></span>de hand van deze <span class=\"_ _f\"></span>parameters opgestelde <span class=\"_ _f\"></span>kasstroomprognoses <span class=\"_ _f\"></span>hebben geen <span class=\"_ _11\"> </span>aanleiding <span class=\"_ _11\"> </span>gegeven <span class=\"_ _11\"> </span>tot <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>aanleggen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>een <span class=\"_ _19\"> </span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _11\"> </span>waardevermind<span class=\"_ _f\"></span>ering. <span class=\"_ _19\"> </span>D<span class=\"_ _f\"></span>e gebruikswaarde en <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _3\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill <span class=\"_ _4\"></span>bedragen <span class=\"_ _4\"></span>respectievelijk 7.551<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>5.248 kEUR, hetgeen een<span class=\"_ _f\"></span> <span class=\"ff33\">headroom</span> vertegenwoordigt<span class=\"_ _3\"></span> van 2.303 kEUR (of 3<span class=\"_ _3\"></span>0,5%). Het <span class=\"_\"> </span>managem<span class=\"_ _f\"></span>ent <span class=\"_\"> </span>is <span class=\"_\"> </span>zich <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ewust <span class=\"_\"> </span>van <span class=\"_\"> </span>h<span class=\"_ _3\"></span>et <span class=\"_\"> </span>feit <span class=\"_\"> </span>d<span class=\"_ _3\"></span>at <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>wijzigingen <span class=\"_\"> </span>kun<span class=\"_ _3\"></span>nen <span class=\"_\"> </span>opt<span class=\"_ _f\"></span>reden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>naar<span class=\"_ _f\"></span> aanleiding van de i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pairm<span class=\"_ _3\"></span>ent test gemaakte<span class=\"_ _f\"></span> veronderstellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>analyse <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>berekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensitivi<span class=\"_ _3\"></span>teit <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>bovenverm<span class=\"_ _f\"></span>elde <span class=\"_ _b\"></span>parameters <span class=\"_ _2\"></span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>daling van <span class=\"_ _4\"></span>de kasstromen en <span class=\"_ _4\"></span>de eindwaarde) <span class=\"_ _4\"></span>elk onderworpen aan <span class=\"_ _4\"></span>een stresstest waarbij <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>het onveranderd <span class=\"_ _3a\"></span>houden <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>twee <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>parameters <span class=\"_ _f\"></span>- <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>variabele <span class=\"_ _f\"></span>parameter <span class=\"_ _3a\"></span>werd bepaald <span class=\"_ _f\"></span>waarop gebruiks<span class=\"_ _f\"></span>waarde (<span class=\"ff33\">value <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>use<span class=\"ff2f\">) gelijk <span class=\"_ _f\"></span>wordt aan<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>(<span class=\"ff33\">carrying valu<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an </span></span></span></span>de goodwill.  Conclusies van he<span class=\"_ _f\"></span>t s<span class=\"_ _4\"></span>ensitiv<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>teitsonderzoek Verschil tussen gebru<span class=\"_ _4\"></span>ikswaarde en de <span class=\"_ _4\"></span>boekwaarde Daling Terminale van de goodwill wordt <span class=\"_ _4\"></span>nul bij WACC<span class=\"fce\"> </span>kasstromen waarde<span class=\"fce\"> </span>Boekjaar 20<span class=\"ls54\">22</span> 18,7% -30,5%-54,7%De conclusies <span class=\"_ _3\"></span>voor het boekjaar 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 zijn als volgt<span class=\"_ _f\"></span>:<span class=\"_ _4\"></span>  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door <span class=\"_ _c\"></span>hantering <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>18,7% <span class=\"_ _c\"></span>(i.p.v. <span class=\"_ _c\"></span>13,0%) <span class=\"_ _c\"></span>(bij <span class=\"_ _e\"></span>onveranderde <span class=\"_ _b\"></span>kasstromen <span class=\"_ _c\"></span>en</span>terminale <span class=\"_ _f\"></span>waarde) wordt <span class=\"_ _f\"></span>het verschil <span class=\"_ _f\"></span>tussen de <span class=\"_ _f\"></span>gebruikswaarde <span class=\"_ _3\"></span>en de<span class=\"_ _f\"></span> boekwaarde <span class=\"_ _f\"></span>van dezegoodwill nul;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een daling v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>kasstromen met <span class=\"_ _4\"></span>30,5% <span class=\"_ _4\"></span>(bij een <span class=\"_ _4\"></span>onveranderde <span class=\"ff33\">WACC</span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>vandeze g<span class=\"_ _f\"></span>oodwill nul. <span class=\"_ _f\"></span>Er is <span class=\"_ _f\"></span>dus een <span class=\"_ _f\"></span>daling n<span class=\"_ _3\"></span>odig van <span class=\"_ _f\"></span>30,5% <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an d<span class=\"_ _f\"></span>e 5 tussentijd<span class=\"_ _f\"></span>se en <span class=\"_ _f\"></span>de terminalekasstromen <span class=\"_ _f\"></span>opdat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>gebruikswaarde<span class=\"_ _f\"></span> gelij<span class=\"_ _f\"></span>k zou <span class=\"_ _3a\"></span>worden <span class=\"_ _f\"></span>aan d<span class=\"_ _f\"></span>e b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _f\"></span>van d<span class=\"_ _f\"></span>e good<span class=\"_ _f\"></span>will;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afname <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _4\"></span>rminale <span class=\"_\"> </span>waarde <span class=\"_ _7\"> </span>vereist <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span><span class=\"ls21\">54</span>,7% <span class=\"_ _7\"> </span>(bij <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>onveranderde<span class=\"_ _3\"></span> </span></span>kasstromen en <span class=\"_ _f\"></span>onveranderde <span class=\"ff33\">WACC</span>) waa<span class=\"_ _f\"></span>rdoor het verschil<span class=\"_ _3\"></span> tussen d<span class=\"_ _3\"></span>e gebruiks<span class=\"_ _f\"></span>waarde en de boekwaarde van<span class=\"_ _f\"></span> deze goodwill nul <span class=\"_ _f\"></span>wordt. Dit betekent<span class=\"_ _f\"></span> in feite dat er <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afname van <span class=\"_ _3\"></span><span class=\"ls20\">54<span class=\"ls0\">,7%<span class=\"_ _f\"></span> </span></span>nodig <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>opdat <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>te<span class=\"_ _4\"></span>rminale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>dermate <span class=\"_ _2\"></span>negatief <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>zodat <span class=\"_ _b\"></span>de gebruikswaarde gelijk z<span class=\"_ _f\"></span>ou worden aan de boekwaard<span class=\"_ _f\"></span>e van de goodwill Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid betaalterminals <span class=\"ff3b\">\u2013</span> Payment Solut<span class=\"_ _f\"></span>ions De acquisitie <span class=\"_ _f\"></span>van 100% van de<span class=\"_ _f\"></span> aandelen van Payment<span class=\"_ _f\"></span> Solutions vond plaats op<span class=\"_ _3\"></span> 6 januari<span class=\"_ _3\"></span> 2022 in ruil <span class=\"_ _f\"></span>voor een <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.375 <span class=\"_ _4\"></span>kEUR. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>activiteit <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>vennootschap <span class=\"_ _4\"></span>bestaat <span class=\"_ _4\"></span>uit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verkoop <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>verhuur <span class=\"_ _4\"></span>van betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>verwante <span class=\"_ _4\"></span>dienstverlening. D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>acquisitie <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>verricht<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klantenbasis <span class=\"_ _2\"></span>uit<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>breiden hetgeen zowel het<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment van b<span class=\"_ _f\"></span>etaalterminals als autorisati<span class=\"_ _3\"></span>es ten goede zal komen.   <span class=\"_ _f\"></span> De identificeerba<span class=\"_ _3\"></span>re activa, <span class=\"_ _3\"></span>passiva en de residu<span class=\"_ _f\"></span>ele <span class=\"_ _4\"></span>good<span class=\"_ _f\"></span>will kunnen als volgt worden sam<span class=\"_ _3\"></span>engevat:  Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Immateri\u00eble en materi\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> 155<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> lan<span class=\"_ _4\"></span>ge termijn<span class=\"_ _4\"></span> - - 260<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>Voorraden 45<span class=\"ls0\"> </span>- - 45<span class=\"ls0\"> </span>Handelsvord<span class=\"_ _4\"></span>eringen 131<span class=\"ls0\"> </span>- - 131<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> korte t<span class=\"_ _4\"></span>ermijn - - 245<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> 17<span class=\"ls0\"> </span>- - 17<span class=\"ls0\"> </span>Liquide middelen<span class=\"_ _4\"></span> 335<span class=\"ls0\"> </span>- - 335<span class=\"ls0\"> </span>Totaal activa<span class=\"fc0\"> </span>683<span class=\"ls0\"> </span>(145) 505<span class=\"ls0\"> </span>1.043<span class=\"ls0\"> </span>Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Passieve uitgestelde belas<span class=\"_ _4\"></span>tingen - - (90)<span class=\"ls0\"> </span>(90)<span class=\"ls0\"> </span>Financi\u00eble schulden<span class=\"_ _4\"></span> (12)<span class=\"ls0\"> </span>- - (12)<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden (137)<span class=\"ls0\"> </span>- (17)<span class=\"ls0\"> </span>(154)<span class=\"ls0\"> </span>Fiscale en sociale schuld<span class=\"_ _4\"></span>en (60)<span class=\"ls0\"> </span>- - (60)<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> (197)<span class=\"ls0\"> </span>- - (197)<span class=\"ls0\"> </span>Totaal passiva (406) - (107) (513) Netto verworven ge\u00efdenti<span class=\"_ _4\"></span>ficeerde activa en s<span class=\"_ _4\"></span>chulden<span class=\"_ _4\"></span> 277<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>530<span class=\"ls0\"> </span>Aankoopvergoeding<span class=\"_ _4\"></span> 1.375 Goodwill uit verwervin<span class=\"_ _4\"></span>g (100%)<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>Als <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>h<span class=\"_ _f\"></span>erwerkingen <span class=\"_ _5\"> </span>dient <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>annulerin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>netto <span class=\"_ _7\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verhuurde betaalterminals<span class=\"_ _3\"></span> (- <span class=\"_ _f\"></span>145 kEUR <span class=\"_ _f\"></span>want geen <span class=\"_ _f\"></span>IFRS waarde) <span class=\"_ _f\"></span>en de er<span class=\"_ _f\"></span>kenning van <span class=\"_ _f\"></span>de financi\u00eble<span class=\"_ _f\"></span> lease v<span class=\"_ _3\"></span>orderingen (505 kEUR), met d<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> daarop betreffend<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>passieve uitge<span class=\"_ _f\"></span>stelde belastingen (90 kEU<span class=\"_ _3\"></span>R).  De <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verh<span class=\"_ _3\"></span>uurde <span class=\"_ _4\"></span>betaalterminals werd <span class=\"_ _4\"></span>geannuleerd omdat <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble lease worden verwer<span class=\"_ _f\"></span>kt. <span class=\"_ _4\"></span>Bij de erkenning van d<span class=\"_ _f\"></span>e financi\u00eble lease vorderingen <span class=\"_ _f\"></span>werd er rekening gehouden<span class=\"_ _f\"></span> met <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>resterende <span class=\"_ _9\"> </span>duur <span class=\"_ _e\"></span>op <span class=\"_ _9\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>contracten <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>wer<span class=\"_ _4\"></span>den <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>nodige provisies <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>oninbare <span class=\"_ _1a\"> </span>bedragen <span class=\"_ _1e\"> </span>aangelegd<span class=\"_ _f\"></span>. <span class=\"_ _1e\"> </span>Er <span class=\"_ _1a\"> </span>werden <span class=\"_ _1e\"> </span>g<span class=\"_ _3\"></span>een <span class=\"_ _1a\"> </span>voorwaardelijke <span class=\"_ _16\"> </span>verplichtingen ge\u00efdentificeerd. <span class=\"_ _f\"></span> Deze <span class=\"_ _2\"></span>toewijzing<span class=\"_ _f\"></span>so<span class=\"_ _4\"></span>efening <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>prijs <span class=\"_ _4\"></span>(\u2018PPA\u2019) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>finaal. <span class=\"_ _2\"></span>Een <span class=\"_ _2\"></span>go<span class=\"_ _3\"></span>odwill <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>verw<span class=\"_ _f\"></span>erv<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>ten<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belope van <span class=\"_\"> </span>845 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>ontstaat <span class=\"_\"> </span>uit <span class=\"_\"> </span>deze <span class=\"_\"> </span>bedrijfsc<span class=\"_ _f\"></span>ombinatie. <span class=\"_\"> </span>Deze <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>vertegen<span class=\"_ _f\"></span>woordigt <span class=\"_\"> </span>de <span class=\"_\"> </span>verwachte waarde <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>synergie\u00ebn <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>acquisitie <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>genereren <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>cli\u00ebnteel, <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>niet <span class=\"_ _f\"></span>separaa<span class=\"_ _f\"></span>t werd <span class=\"_ _4\"></span>gewaardeerd <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>immaterieel actief. <span class=\"_ _4\"></span>Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>lledig toegewe<span class=\"_ _4\"></span>zen aan <span class=\"_ _2\"></span>het segment <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de betaalterminals en is ni<span class=\"_ _3\"></span>et aftrekbaar <span class=\"_ _f\"></span>voor fiscale doeleind<span class=\"_ _3\"></span>en.   De <span class=\"_ _7\"> </span>impact <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>termen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>kasst<span class=\"_ _4\"></span>romen <span class=\"_ _7\"> </span>in <span class=\"_\"> </span>20<span class=\"_ _4\"></span><span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _7\"> </span>bedraagt <span class=\"_\"> </span>1.040 <span class=\"_ _7\"> </span>kEUR <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>terug <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>vinden <span class=\"_\"> </span>bij <span class=\"_ _7\"> </span>de investeringskasstr<span class=\"_ _f\"></span>omen :  Netto kasuits<span class=\"_ _4\"></span>troom bij verwerving aan<span class=\"_ _4\"></span>delen Pay<span class=\"_ _4\"></span>ment Solutions kEUR Koopsom voor 100% v<span class=\"_ _4\"></span>an de aand<span class=\"_ _4\"></span>elen 1.375 Af: verworven geldmidd<span class=\"_ _4\"></span>elen (335)<span class=\"ls0\"> </span>Netto kasuitstroo<span class=\"_ _4\"></span>m 1.040<span class=\"ls0\"> </span>Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid EasyOrder   De <span class=\"_ _3\"></span>acquisitie <span class=\"_ _3a\"></span>van EasyOrde<span class=\"_ _f\"></span>r vond <span class=\"_ _f\"></span>plaats <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>1 janu<span class=\"_ _3\"></span>ari <span class=\"_ _f\"></span>2017 <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>700 kEUR. <span class=\"_ _3a\"></span>De analy<span class=\"_ _f\"></span>se va<span class=\"_ _f\"></span>n de <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>verworven <span class=\"_ _b\"></span>ge\u00efdentificeerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>schulden, <span class=\"_ _2\"></span>vergeleken <span class=\"_ _2\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aankoopverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de daaruit ontstane g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>odwill is opgen<span class=\"_ _f\"></span>omen in het jaarverslag van 20<span class=\"_ _3\"></span>17.  Per <span class=\"_ _9\"> </span>31 <span class=\"_ _36\"> </span>december <span class=\"_ _36\"> </span>2020 <span class=\"_ _9\"> </span>werd <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>desbetreffende <span class=\"_ _9\"> </span>goodwill <span class=\"_ _36\"> </span>ad <span class=\"_ _9\"> </span>231 <span class=\"_ _36\"> </span>kEUR <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>olledig<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>afgewaardeerd <span class=\"_ _9\"> </span>naar aanleiding van de r<span class=\"_ _f\"></span>esultaten van de impair<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent test.  Per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bijzondere <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>aangelegd <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>559 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _c\"></span>daarbij <span class=\"_ _c\"></span>de andere immateri<span class=\"_ _f\"></span>\u00eble en materi\u00eble vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a afwaard<span class=\"_ _3\"></span>erend voor respecti<span class=\"_ _f\"></span>evelijk 470 kEUR en 89 kEUR. In <span class=\"_ _36\"> </span>2022 <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>g<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _36\"> </span>indicatoren <span class=\"_ _9\"> </span>die <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>aangel<span class=\"_ _f\"></span>egde <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ijzondere <span class=\"_ _9\"> </span>waardevermindering <span class=\"_ _9\"> </span>zouden <span class=\"_\"> </span>kunn<span class=\"_ _3\"></span>en herzien.  Kasstroomgenererende eenheid Magellan  Op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>september 2016 <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>participatie van <span class=\"_ _4\"></span>40% <span class=\"_ _4\"></span>verworven voor <span class=\"_ _4\"></span>4.000 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vervolgens het <span class=\"_ _36\"> </span>saldo <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>60% <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _36\"> </span>30 <span class=\"_ _36\"> </span>juni <span class=\"_ _36\"> </span>2017 <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>6.000 <span class=\"_ _9\"> </span>kEUR, <span class=\"_ _36\"> </span>waardoor <span class=\"_ _36\"> </span>Magellan <span class=\"_ _36\"> </span>SAS <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>moment <span class=\"_ _9\"> </span>een volwaardige <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ochtervennootschap <span class=\"_\"> </span>werd. <span class=\"_ _36\"> </span>Voor <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _f\"></span>edetailleerde <span class=\"_\"> </span>weerga<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>netto <span class=\"_\"> </span>verwor<span class=\"_ _f\"></span>ven ge\u00efdentificeerde <span class=\"_\"> </span>activa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>schulden, <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>koopprijs <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>daaruit <span class=\"_\"> </span>v<span class=\"_ _4\"></span>oortvloeiend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er verwezen <span class=\"_ _3a\"></span>naar <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>Jaarverslag<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>2017. <span class=\"_ _f\"></span>Samenvatten<span class=\"_ _f\"></span>d <span class=\"_ _f\"></span>kan <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>gesteld <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>koopprijs <span class=\"_ _f\"></span>voornamelijk werd toegewez<span class=\"_ _f\"></span>en aan cli\u00ebnteel, IP en knowh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>w evenals pa<span class=\"_ _3\"></span>ssieve uitgesteld<span class=\"_ _f\"></span>e belastingen.  Bij h<span class=\"_ _f\"></span>et testen <span class=\"_ _f\"></span>op d<span class=\"_ _f\"></span>e aanwez<span class=\"_ _f\"></span>igheid van<span class=\"_ _f\"></span> bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>op deze<span class=\"_ _f\"></span> kasstroomgen<span class=\"_ _f\"></span>ererende eenheid <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realiseerbar<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _2\"></span>gebaseerd <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>gebruikswaarde <span class=\"_ _b\"></span>dewelke <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>werd <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> toekomstige <span class=\"_ _2\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>voortdurend <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>eenheid <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteren. <span class=\"_ _2\"></span>Op <span class=\"_ _b\"></span>analoge basis <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2 <span class=\"_ _c\"></span>andere <span class=\"_ _2\"></span>toetsingen, <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>toekomstige<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>kasstromen <span class=\"_ _b\"></span>bekomen <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>korte <span class=\"_ _b\"></span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>boekjaren <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>bijkomen<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>terminale<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>berekenen. <span class=\"_ _2\"></span>Zij<span class=\"_ _f\"></span> werden goedge<span class=\"_ _3\"></span>keurd door het manag<span class=\"_ _f\"></span>ement en de Raad van B<span class=\"_ _3\"></span>estuur.    Bij <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>o<span class=\"_ _4\"></span>pmaken <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>kasstroomprognos<span class=\"_ _3\"></span>es <span class=\"_ _1e\"> </span>van <span class=\"_ _2c\"> </span>deze <span class=\"_ _1e\"> </span>kasstroomgenerer<span class=\"_ _f\"></span>ende <span class=\"_ _2c\"> </span>eenheid <span class=\"_ _1e\"> </span>worden<span class=\"_ _f\"></span> onderstaande fact<span class=\"_ _3\"></span>oren in beschouwing geno<span class=\"_ _f\"></span>men: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">groeiverwachting<span class=\"_ _f\"></span>en voor elk van de omze<span class=\"_ _f\"></span>tcom<span class=\"_ _4\"></span>ponenten over de 5<span class=\"_ _3\"></span> volgende jaren<span class=\"_ _f\"></span>;<span class=\"_ _4\"></span>  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een stresstest op de<span class=\"_ _f\"></span> groei van de omzet;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de toegepaste <span class=\"_ _4\"></span>groeipercen<span class=\"_ _f\"></span>tages <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>rekening met de <span class=\"_ _4\"></span>verwachte inflatie maar omvatten <span class=\"_ _4\"></span>geen<span class=\"_ _3\"></span> </span></span>niet-organische gro<span class=\"_ _f\"></span>ei;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een restwaarde <span class=\"_ _f\"></span>of e<span class=\"_ _4\"></span>indwaa<span class=\"_ _f\"></span>rde, waarbij een groeivoet van 0<span class=\"_ _f\"></span>% wo<span class=\"_ _4\"></span>rdt gehante<span class=\"_ _f\"></span>erd;<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en, v<span class=\"_ _3\"></span>\u00f3\u00f3r financ<span class=\"_ _f\"></span>i\u00eble resultaten <span class=\"_ _f\"></span>en belastingen, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden verdisconte<span class=\"_ _f\"></span>erd aan de <span class=\"_ _f\"></span>hand van </span></span>een <span class=\"_ _4\"></span>rentevoet v\u00f3\u00f3r <span class=\"_ _4\"></span>belasting<span class=\"_ _3\"></span>en, berekend <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>gewogen <span class=\"_ _4\"></span>gemiddelde kapitaalkost. Per 31 <span class=\"_ _e\"> </span>december <span class=\"_ _c\"></span>2022<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>bedraagt <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>9,8% <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>gebaseerd <span class=\"_ _e\"></span>op <span class=\"_ _e\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>de tijdswaarde van he<span class=\"_ _3\"></span>t geld en<span class=\"_ _3\"></span> specifieke r<span class=\"ff37\">isico\u2019s van d<span class=\"_ _f\"></span>eze vennootschap<span class=\"ff2f\"> </span></span>De tijdens het boekjaar aan de hand v<span class=\"_ _4\"></span>an deze parameters opgesteld<span class=\"_ _3\"></span>e kasstroomprogn<span class=\"_ _f\"></span>oses <span class=\"_ _4\"></span>hebben geen aanleiding <span class=\"_ _f\"></span>gegeven tot <span class=\"_ _f\"></span>het aanleg<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an een <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardevermindering. <span class=\"_ _f\"></span>De gebruikswaarde <span class=\"_ _f\"></span>en <span class=\"_ _3\"></span>de boekwaarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>goodwill <span class=\"_ _f\"></span>en de <span class=\"_ _3a\"></span>andere i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>respectievelij<span class=\"_ _f\"></span>k 12.956 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> en 6.20<span class=\"_ _3\"></span>1 kEUR, <span class=\"_ _f\"></span>hetgeen ee<span class=\"_ _3\"></span>n <span class=\"ff33\">headroom<span class=\"_ _3\"></span><span class=\"ff2f\"> verteg<span class=\"_ _3\"></span>enwoordigt <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 6.7<span class=\"_ _f\"></span>55 kEUR (of<span class=\"_ _3\"></span> 52,1%).<span class=\"_ _f\"></span> Het managem<span class=\"_ _3\"></span>ent i<span class=\"_ _f\"></span>s </span></span>zich bewust<span class=\"_ _f\"></span> van het <span class=\"_ _f\"></span>feit dat er <span class=\"_ _f\"></span>wijzigingen kun<span class=\"_ _f\"></span>nen optreden <span class=\"_ _3\"></span>in de<span class=\"_ _3\"></span> naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _3\"></span>g van de <span class=\"_ _f\"></span>impairment t<span class=\"_ _3\"></span>est gemaakte veronders<span class=\"_ _f\"></span>tellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>analyse <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>berekening <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>sensitivit<span class=\"_ _3\"></span>eit <span class=\"_ _7\"> </span>werden <span class=\"_ _7\"> </span>bovenvermeld<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>para<span class=\"_ _f\"></span>meters <span class=\"_ _5\"> </span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>kasstromen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>terminale <span class=\"_ _c\"></span>waarde) <span class=\"_ _e\"></span>elk <span class=\"_ _c\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _c\"></span>stresstest <span class=\"_ _e\"></span>waarbij <span class=\"_ _e\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>onveranderd<span class=\"_ _f\"></span> houden van <span class=\"_ _2\"></span>de twee o<span class=\"_ _4\"></span>verige parameters <span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>variabele <span class=\"_ _4\"></span>paramet<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>werd bepaald <span class=\"_ _4\"></span>waarop de gebruikswaarde (<span class=\"ff33\">value in <span class=\"_ _4\"></span>use</span>) gelijk wo<span class=\"_ _4\"></span>rdt aan de boekwaarde (<span class=\"_ _4\"></span><span class=\"ff33\">carrying value</span>) van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa.  Conclusies van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>sensitiv<span class=\"_ _3\"></span>iteitsonderzoek Verschil tussen gebruikswaarde en de boekwaarde  De goodwill en de overige immateri\u00eble vaste activa worden<span class=\"_ _f\"></span> Daling Terminale nul bij WACC<span class=\"fce\"> </span>kasstromen  waarde<span class=\"fce\"> </span>Boekjaar 2022 20,9% -52,1% -<span class=\"ls1\">82,</span>3% De conclusies <span class=\"_ _3\"></span>voor het boekjaar 20<span class=\"ls21\">22</span> zijn als<span class=\"_ _3\"></span> volgt:    \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door <span class=\"_ _2\"></span>hantering<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>20,9% <span class=\"_ _4\"></span>(i.p.v. <span class=\"_ _2\"></span>9,8%) <span class=\"_ _2\"></span>(bij <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"_ _2\"></span>da<span class=\"_ _f\"></span>ling <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>d<span class=\"_ _f\"></span>e </span></span>kasstromen <span class=\"_\"> </span>en <span class=\"_\"> </span>terminale <span class=\"_\"> </span>waarde) <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>het <span class=\"_\"> </span>versch<span class=\"_ _3\"></span>il <span class=\"_\"> </span>tussen <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>gebruikswaard<span class=\"_ _3\"></span>e <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de boekwaarde van de<span class=\"_ _f\"></span> goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa nul;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>daling van <span class=\"_ _4\"></span>de kasstromen me<span class=\"_ _4\"></span>t 52<span class=\"_ _4\"></span>,1% (bij <span class=\"_ _4\"></span>een onveranderde <span class=\"_ _4\"></span><span class=\"ff33\">WACC</span> </span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van deze <span class=\"_ _3a\"></span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>vaste <span class=\"_ _f\"></span>activa <span class=\"_ _3a\"></span>nul. <span class=\"_ _3a\"></span>Er <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>dus <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>daling <span class=\"_ _f\"></span>nodig <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>5<span class=\"_ _4\"></span>2,1<span class=\"ls55\">% </span>van de tussentijd<span class=\"_ _3\"></span>se en de<span class=\"_ _f\"></span> terminale kasstromen opd<span class=\"_ _3\"></span>at de gebr<span class=\"_ _3\"></span>uikswaarde<span class=\"_ _f\"></span> gelijk zou worden aan de boekwaarde;<span class=\"_ _f\"></span>  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _4\"></span>is ee<span class=\"_ _4\"></span>n afname <span class=\"_ _4\"></span>van terminale <span class=\"_ _4\"></span>waarde vereist m<span class=\"_ _4\"></span>et 82,<span class=\"_ _4\"></span>3% <span class=\"_ _4\"></span>(bij <span class=\"_ _4\"></span>een onveranderde daling <span class=\"_ _4\"></span>van </span></span>de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en en <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"ff33\">WACC</span>) <span class=\"_ _f\"></span>waardoor het <span class=\"_ _3\"></span>verschil tussen <span class=\"_ _f\"></span>de gebruikswaarde <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> de <span class=\"_ _e\"></span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>goodwill <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>overige <span class=\"_ _e\"> </span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _e\"></span>nul <span class=\"_ _e\"></span>wordt. <span class=\"_ _e\"></span>Dit betekent <span class=\"_\"> </span>dat <span class=\"_\"> </span>de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_\"> </span>uit <span class=\"_\"> </span>de <span class=\"_\"> </span>terminale <span class=\"_ _36\"> </span>waarde <span class=\"_\"> </span>tot <span class=\"_\"> </span>82,3% <span class=\"_\"> </span>lager <span class=\"_\"> </span>mogen<span class=\"_ _3\"></span> <span class=\"_\"> </span>uitvallen vooraleer <span class=\"_ _e\"> </span>gebruikswaarde <span class=\"_ _e\"> </span>gelijk <span class=\"_ _9\"> </span>zou <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>boekwaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _36\"> </span>de andere immateri<span class=\"_ _f\"></span>\u00eb<span class=\"_ _4\"></span>le vaste activa<span class=\"_ _3\"></span> (7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>(8)<span class=\"_ _4c\"> </span>Materi\u00eble vaste a<span class=\"_ _f\"></span>ctivaDe voornaamste bestandd<span class=\"_ _f\"></span>elen <span class=\"_ _4\"></span>van de materi\u00eble vaste activa zijn gebruiksrechten op activa <span class=\"ff37 ls24\">(\u2018</span><span class=\"ff33\">right-<span class=\"ls4d\">of</span>-use<span class=\"_ _3\"></span> </span>assets<span class=\"ff37\">\u2019) <span class=\"ff2f\">en het wagen<span class=\"_ _3\"></span>park. </span></span>De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het boekjaar <span class=\"_ _3\"></span>2022 zijn als volgt sa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2022 68<span class=\"ls0\"> </span>1.067 1.701 1.100 138<span class=\"ls0\"> </span>4.074 Toevoegingen -38288<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>-411Toevoegingen via acquisities -10- - - 10Vervreemdingen - - - (153)-(153) Bruto boekwaarde op 31.12.2022 68<span class=\"ls0\"> </span>1.115<span class=\"ls0\"> </span>1.989<span class=\"ls0\"> </span>1.032<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.342<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125 595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866 Afschrijvingskost van boekjaar -75248<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>-503Toevoegingen via acquisities -3- - - 3Terugname door vervreemdingen - - - (117)-(117) Gecum. afschr. (-) op 31.12.2022 68<span class=\"ls0\"> </span>1.018<span class=\"ls0\"> </span>1.373<span class=\"ls0\"> </span>658<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>3.255<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 -97616<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>-1.087De <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>inves<span class=\"_ _3\"></span>teringen <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _5\"> </span>heeft <span class=\"_ _5\"> </span>betrekking <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>verlenging<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _5\"> </span>6 <span class=\"_ _5\"> </span>jaar <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>het gebruiksrecht <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>pand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _f\"></span>(288 <span class=\"_ _f\"></span>kEUR). <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>totaliteit <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>deze <span class=\"_ _3\"></span>post <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>jaareinde<span class=\"_ _3\"></span> 616 kE<span class=\"_ _f\"></span>UR, waarvan <span class=\"_ _f\"></span>het gr<span class=\"_ _f\"></span>os betrekking<span class=\"_ _3\"></span> heef<span class=\"_ _f\"></span>t op <span class=\"_ _f\"></span>de Franse <span class=\"_ _f\"></span>dochtervennootschap<span class=\"_ _3\"></span> (344 <span class=\"_ _f\"></span>kEUR) en <span class=\"_ _f\"></span>het sald<span class=\"_ _3\"></span>o op de <span class=\"_ _f\"></span>Vennootschap (2<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>2 k<span class=\"_ _3\"></span>EUR). Dez<span class=\"_ _f\"></span>e gebruiksrechte<span class=\"_ _f\"></span>n lopen tot<span class=\"_ _f\"></span> respectievelijk <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2024 en <span class=\"_ _f\"></span>31 augustus 20<span class=\"ls20\">28</span>.<span class=\"_ _f\"></span> De <span class=\"_ _2\"></span>vervree<span class=\"_ _f\"></span>mdingen <span class=\"_ _2\"></span>hebbe<span class=\"_ _3\"></span>n <span class=\"_ _4\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>personenwagens <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>kaderen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>politiek <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>reguliere vernieuwing van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>wagen<span class=\"_ _3\"></span>park. Zo werden nieuwe<span class=\"_ _f\"></span> perso<span class=\"_ _4\"></span>nenwagens g<span class=\"_ _f\"></span>ekocht voor 85 kEUR.  De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt samen te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2021 68<span class=\"ls0\"> </span>968<span class=\"ls0\"> </span>1.701 1.155 138<span class=\"ls0\"> </span>4.030 Toevoegingen -99-83-182Vervreemdingen - - - (138)-(138)Bruto boekwaarde op 31.12.2021 68<span class=\"ls0\"> </span>1.067<span class=\"ls0\"> </span>1.701<span class=\"ls0\"> </span>1.100<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.074<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 68<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>464<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.345 Afschrijvingskost van boekjaar -62239<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>-514Terugname door vervreemdingen - - - (82)-(82)Bijzondere waardevermindering -89- - -89<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 -127576<span class=\"ls0\"> </span>505<span class=\"ls0\"> </span>-1.208De <span class=\"_ _e\"></span>voornaamste <span class=\"_ _c\"></span>investering <span class=\"_ _c\"></span>betrof <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>vernieuwing <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>meubilair <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>IT-uitrusting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>zowel <span class=\"_ _e\"> </span>de Vennootschap <span class=\"_ _16\"> </span>als <span class=\"_ _1e\"> </span>bij<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>Magellan <span class=\"_ _1a\"> </span>evenals <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>gebruikelijke<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>ver<span class=\"_ _3\"></span>vanging <span class=\"_ _1a\"> </span>van bedrijfswagens.(9)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Ac<span class=\"_ _4\"></span>tieve laten<span class=\"_ _f\"></span>te belastingen </span>De <span class=\"_ _11\"> </span>actieve <span class=\"_ _11\"> </span>latente <span class=\"_ _11\"> </span>belastingen <span class=\"_ _11\"> </span>(of <span class=\"_ _11\"> </span>uitgestelde <span class=\"_ _11\"> </span>belastingsvordering<span class=\"_ _f\"></span>en) <span class=\"_ _19\"> </span>kunn<span class=\"_ _3\"></span>en <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>volgt <span class=\"_ _11\"> </span>wo<span class=\"_ _4\"></span>rden<span class=\"_ _f\"></span> gedetailleerd:<span class=\"_ _f\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Actieve latente belastin<span class=\"_ _4\"></span>gen kEUR kEUR Actieve latente belastin<span class=\"_ _4\"></span>gen per 1 januari<span class=\"_ _4\"></span> 3.075 2.811 Activering latente belasting<span class=\"_ _4\"></span> 218<span class=\"ls0\"> </span>264<span class=\"ls0\"> </span>Actieve latente b<span class=\"_ _4\"></span>elastingen per 31 dece<span class=\"_ _4\"></span>mber 3.293<span class=\"ls0\"> </span>3.075<span class=\"ls0\"> </span>Betrekking hebbend op:<span class=\"_ _4\"></span> Keyware Technologies<span class=\"_ _4\"></span> 3.293 3.075 Eind <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>bedragen <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>actieve <span class=\"_ _2\"></span>latente<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>3.293 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>hebben <span class=\"_ _2\"></span>uitsluitend<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> Vennootschap (corporat<span class=\"_ _3\"></span>e segment). Deze rubriek heeft betrekking op de actieve latente belasting<span class=\"_ _3\"></span>en van de <span class=\"_ _b\"></span>Vennootschap<span class=\"ls22\">. <span class=\"_ _b\"></span></span>Rekening <span class=\"_ _2\"></span>houdend <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>vigerende <span class=\"_ _b\"></span>belastingsv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>25 <span class=\"_ _b\"></span>% <span class=\"_ _b\"></span>vertegenwoordigt <span class=\"_ _2\"></span>dit bedrag 13.172 kEUR <span class=\"_ _4\"></span>aan fisca<span class=\"ls41\">al</span> <span class=\"_ _4\"></span>overdraagbare<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>verliezen. Naar analogie met vorig <span class=\"_ _4\"></span>boekjaar is <span class=\"_ _4\"></span>het erkend bedrag <span class=\"_ _f\"></span>uitgewerkt <span class=\"_ _3\"></span>op basis <span class=\"_ _f\"></span>van een <span class=\"_ _f\"></span>prognose <span class=\"_ _f\"></span>over de <span class=\"_ _f\"></span>volgende <span class=\"_ _f\"></span>6 jaar, <span class=\"_ _3\"></span>waaruit e<span class=\"_ _f\"></span>en bijko<span class=\"_ _3\"></span>mende a<span class=\"_ _f\"></span>ctivering vloeit van 218 kE<span class=\"_ _f\"></span>UR<span class=\"_ _4\"></span>.       Voor <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _c\"></span>2022 <span class=\"_ _e\"></span>(net <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>2021)<span class=\"_ _4\"></span> <span class=\"_ _c\"></span>is <span class=\"_ _e\"> </span>de <span class=\"_ _c\"></span>mutatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>post <span class=\"_ _c\"></span>terug <span class=\"_ _c\"></span>te <span class=\"_ _e\"></span>vinden <span class=\"_ _c\"></span>onder <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>latente belastingen in de winst-<span class=\"_ _3\"></span> en verlies<span class=\"_ _f\"></span>rekening. Er <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>actieve <span class=\"_ _4\"></span>latente <span class=\"_ _4\"></span>belastingen m.b.t. <span class=\"_ _4\"></span>verliezen <span class=\"_ _4\"></span>erkend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>Keyware Technologies <span class=\"_ _4\"></span>NV. P<span class=\"_ _4\"></span>er 31 <span class=\"_ _f\"></span>december <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>de <span class=\"_ _3\"></span>fiscaal <span class=\"_ _3a\"></span>overdraagbare <span class=\"_ _f\"></span>verliezen <span class=\"_ _f\"></span>56.332 <span class=\"_ _f\"></span>kEUR. <span class=\"_ _f\"></span>Van <span class=\"_ _f\"></span>dit b<span class=\"_ _f\"></span>edrag is<span class=\"_ _f\"></span> slechts <span class=\"_ _f\"></span>he<span class=\"_ _f\"></span>t gedeelte van 13.172 kEUR weerhouden dat in beschouwing is genomen bij de berekening van de actieve latente <span class=\"_ _c\"></span>belastingen <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span><span class=\"ls20\">3.</span>293 <span class=\"_ _b\"></span>kEUR. <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>onderliggende <span class=\"_ _c\"></span>fiscale <span class=\"_ _b\"></span>verliezen <span class=\"_ _b\"></span>kunnen <span class=\"_ _e\"></span>worden <span class=\"_ _b\"></span>overgedragen naar volgende verslag<span class=\"_ _3\"></span>periodes zonder <span class=\"_ _f\"></span>tijdsbeperking. Voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>andere <span class=\"_ _f\"></span>groepsvenn<span class=\"_ _3\"></span>ootschappen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>tevens <span class=\"_ _3a\"></span>fiscaal <span class=\"_ _f\"></span>overdraagbare <span class=\"_ _f\"></span>verliez<span class=\"_ _f\"></span>en hebb<span class=\"_ _f\"></span>en, werd<span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>geen actieve latentie<span class=\"_ _3\"></span>s erkend.  (10)   <span class=\"_ _c\"></span>Vorderingen uit financi\u00eble <span class=\"_ _f\"></span>leasing op lange termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden <span class=\"_ _f\"></span>samengevat: 31.12.2022 31.12.2021 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> lange termijn kEUR kEUR Netto contante waard<span class=\"_ _4\"></span>e leasecontracten<span class=\"_ _4\"></span> 8.974 7.604 Provisie verbreking op<span class=\"_ _4\"></span>enstaande contracten<span class=\"_ _4\"></span> (672)<span class=\"ls0\"> </span>(504)<span class=\"ls0\"> </span>Totaal 8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Onder <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>fin<span class=\"_ _f\"></span>anci\u00eble <span class=\"_ _2\"></span>leasing <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lange <span class=\"_ _2\"></span>termijnged<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>lte <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ordering <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e financi\u00eble <span class=\"_ _9\"> </span>lease-overeenkomst<span class=\"_ _3\"></span>en <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _9\"> </span>conform <span class=\"_ _36\"> </span>IFRS <span class=\"_ _9\"> </span>16, <span class=\"_\"> </span>r<span class=\"_ _f\"></span>ekening <span class=\"_\"> </span>houd<span class=\"_ _f\"></span>end <span class=\"_ _36\"> </span>met <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>impliciete<span class=\"_ _f\"></span> rentevoet <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>kracht<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>omzeterkennin<span class=\"_ _3\"></span>g. <span class=\"_ _4\"></span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>voorges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde <span class=\"_ _4\"></span>boekjaren <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span><span class=\"ls21\">21<span class=\"_ _4\"></span></span> <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> 2022 bedraagt dez<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>onveranderd 5%.  De <span class=\"_ _f\"></span>bijzond<span class=\"_ _3\"></span>ere <span class=\"_ _f\"></span>waardevermindering <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>89 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>had <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _3a\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>activa<span class=\"_ _3\"></span> van EasyOrder en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>loeide v<span class=\"_ _3\"></span>oort uit de i<span class=\"_ _3\"></span>mpairment test.    Op <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _e\"> </span>20<span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _e\"> </span>stemt <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rdering<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>overeen <span class=\"_ _e\"> </span>met <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>netto <span class=\"_ _e\"> </span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>8<span class=\"_ _4\"></span>.302 <span class=\"_ _e\"></span>kEUR <span class=\"_ _e\"></span>in vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>7.100 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _4\"></span>2021. <span class=\"_ _2\"></span>Dit <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>nettobedragen, <span class=\"_ _4\"></span>m.a.w. <span class=\"_ _2\"></span>na <span class=\"_ _4\"></span>afwaardering <span class=\"_ _4\"></span>van het openstaand kapita<span class=\"_ _f\"></span>al m<span class=\"_ _4\"></span>.b.t. de vorderin<span class=\"_ _3\"></span>gen uit finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_ _4\"></span>lease ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge van termin<span class=\"_ _3\"></span>alklanten die i<span class=\"_ _f\"></span>n faling <span class=\"_ _5\"> </span>kunnen <span class=\"_ _6\"> </span>gaan <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>bijkomende <span class=\"_ _5\"> </span>mate <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>provisie <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>churn <span class=\"_ _5\"> </span>rate <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>EasyOrder softwareklanten. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"> </span>provisie <span class=\"_ _e\"> </span>vertegenwoordigt <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zgn. <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>erwachte <span class=\"_ _e\"> </span>kredietverliezen <span class=\"_ _c\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">expected <span class=\"_ _e\"> </span>credit<span class=\"_ _3\"></span> </span>losses<span class=\"ff2f\">).  </span>Een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>168 <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>aangelegd <span class=\"_ _2\"></span>ten <span class=\"_ _b\"></span>laste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2022, <span class=\"_ _b\"></span>waardoor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _2\"></span>toeneemt <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>72 kEUR, om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rekenin<span class=\"_ _f\"></span>g <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>hogere kredietverliezen (7<span class=\"_ _4\"></span>,5% i.p.v. <span class=\"_ _4\"></span>6% <span class=\"_ _4\"></span>in 2021)<span class=\"_ _4\"></span><span class=\"ls22\">. </span>Deze <span class=\"_ _4\"></span>verhoging is <span class=\"_ _4\"></span>in grote <span class=\"_ _4\"></span>mate <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gevolg v<span class=\"_ _4\"></span>an de <span class=\"_ _2\"></span>toetreding van <span class=\"_ _4\"></span>Payment <span class=\"_ _4\"></span>Solutions, <span class=\"_ _4\"></span>waardoor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>substantieel bedrag <span class=\"_ _4\"></span>aan financi\u00eble lease <span class=\"_ _3\"></span>vorderingen<span class=\"_ _f\"></span> w<span class=\"_ _4\"></span>orden erkend. <span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>volgende <span class=\"_ _2\"></span>maturiteit <span class=\"_ _b\"></span>kan <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>voorgesteld, <span class=\"_ _2\"></span>zij <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span><span class=\"ff33\">nominale</span> <span class=\"_ _b\"></span>bedragen <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>gefactureerd <span class=\"_ _2\"></span>zullen worden op (middel)lang<span class=\"_ _f\"></span>e termijn (meer dan \u00e9\u00e9n ja<span class=\"_ _f\"></span>ar) :   2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Totaal Maturiteit leasevorderingen<span class=\"_ _4\"></span> kEUR kEUR kEUR kEUR kEUR kEUR kEUR 31.12.20<span class=\"ls2d\">22</span> - 3.890 3.120 2.112 846<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>9.985 31.12.2021 3.168 2.652 1.918 747<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>- 8.498  (*) zie no<span class=\"_ _3\"></span>ot (15) De <span class=\"_ _b\"></span>toename <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>deze <span class=\"_ _b\"></span>rubriek <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>2022 <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>gevolg <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acquisitie <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>P<span class=\"_ _4\"></span>ayment <span class=\"_ _b\"></span>Soluti<span class=\"_ _3\"></span>ons. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>voert eenzelfde acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iteit als <span class=\"_ _f\"></span>Keyware Smart Card<span class=\"_ _3\"></span> Division<span class=\"_ _3\"></span> waarbij haar <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten in<span class=\"_ _f\"></span> aanmerking komen <span class=\"_ _f\"></span>om te worden verwerkt als<span class=\"_ _f\"></span> financi\u00eble leases.  (11)   <span class=\"_ _c\"></span>Andere activa De andere activa<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betreffen: 31.12.2022 31.12.2021 Andere activa kEUR kEUR Waarborgen 180<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Totaal 180<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Deze rubriek heeft uit<span class=\"_ _f\"></span>sluitend betrekking op <span class=\"_ _3\"></span>waarborgen betaald in <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntanten.  (12)  <span class=\"_ _a\"> </span>Voorraden Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Voorraden kEUR kEUR Brutowaarde voorra<span class=\"_ _4\"></span>ad betaalterminals<span class=\"_ _4\"></span> 1.288 554<span class=\"ls0\"> </span>Brutowaarde voorraad<span class=\"_ _4\"></span> bestelzuilen<span class=\"_ _4\"></span> 114<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>Waardevermindering betaalt<span class=\"_ _4\"></span>erminals<span class=\"_ _4\"></span> (198)<span class=\"ls0\"> </span>(91)<span class=\"ls0\"> </span>Totaal 1.204<span class=\"ls0\"> </span>649<span class=\"ls0\"> </span>Het <span class=\"_ _4\"></span>niveau <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aangehouden <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>betaalterminals per <span class=\"_ _4\"></span>jaareinde <span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>nt <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>ename van <span class=\"_ _2\"></span>734 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"> </span>tot <span class=\"_ _9\"> </span>1.288 <span class=\"_ _9\"> </span>kEUR. <span class=\"_ _9\"> </span>Naast <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bijkomende <span class=\"_ _e\"> </span>voorraad <span class=\"_ _9\"> </span>aangehouden <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"> </span>Solutions <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>de toename h<span class=\"_ _f\"></span>oofdzakelijk h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gevo<span class=\"_ _4\"></span>lg <span class=\"_ _f\"></span>van substanti<span class=\"_ _3\"></span>\u00eble jaa<span class=\"_ _f\"></span>reinde aankopen <span class=\"_ _f\"></span><span class=\"ls56\">aan<span class=\"ls0\"> beter<span class=\"_ _f\"></span>e tarieven <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>kortingen. </span></span>Deze aankopen w<span class=\"_ _3\"></span>erden o.m. verrich<span class=\"_ _f\"></span>t in anticipatie van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>prijsverhogingen <span class=\"_ _f\"></span>van 2023.  EasyOrder <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>ook <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>voorraad <span class=\"_ _2\"></span>bestelzuilen <span class=\"_ _4\"></span>(ook <span class=\"_ _2\"></span>kiosken <span class=\"_ _4\"></span>genaamd) <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>aangekocht <span class=\"_ _4\"></span>op specifieke vraag v<span class=\"_ _3\"></span>an klante<span class=\"_ _3\"></span>n. <span class=\"ls23\">  </span> Ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>verliesrekening <span class=\"_ _3a\"></span>van <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>boekjaar <span class=\"_ _3a\"></span>2022 <span class=\"_ _3a\"></span>we<span class=\"_ _4\"></span>rden <span class=\"_ _3a\"></span>waardeverminderingen <span class=\"_ _3a\"></span>verwerkt<span class=\"_ _f\"></span> voor <span class=\"_ _f\"></span><span class=\"ls20\">87<span class=\"ls0\"> kEUR. <span class=\"_ _f\"></span>Het restan<span class=\"_ _3\"></span>t v<span class=\"_ _3\"></span>an d<span class=\"_ _3\"></span>e toenam<span class=\"_ _f\"></span>e van d<span class=\"_ _f\"></span>e afwaardering<span class=\"_ _3\"></span> bedra<span class=\"_ _f\"></span>agt 20 <span class=\"_ _3\"></span>kEUR <span class=\"_ _f\"></span>en heeft <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _f\"></span> </span></span>de <span class=\"_ _2\"></span>waardeverminderingen <span class=\"_ _2\"></span>verwerkt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>peningsbalans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>overgenomen <span class=\"_ _2\"></span>vennootschap. <span class=\"_ _2\"></span>Wat <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> bestelzuilen betreft<span class=\"_ _f\"></span> is er geen waardeverminderin<span class=\"_ _f\"></span>g vereist aangezien het nieuwe<span class=\"_ _f\"></span> toestellen betreft.    (13)<span class=\"_ _18\"> </span>Handelsvorder<span class=\"_ _3\"></span>ingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsvord<span class=\"_ _4\"></span>eringen kEUR kEUR Klantenvorderingen<span class=\"_ _4\"></span> 1.013 1.070 Te innen opbrengsten<span class=\"_ _4\"></span> 314<span class=\"ls0\"> </span>385<span class=\"ls0\"> </span>Te ontvangen kredietnota\u2019<span class=\"_ _4\"></span>s 58<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Leveranciers met debetsald<span class=\"_ _4\"></span>o 162<span class=\"ls0\"> </span>233<span class=\"ls0\"> </span>Dubieuze debiteuren<span class=\"_ _4\"></span> 95<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>Waardeverminderingen<span class=\"_ _4\"></span> (47)(15)Totaal 1.595<span class=\"ls0\"> </span>1.724<span class=\"ls0\"> </span>De <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _e\"> </span>onderscheidt <span class=\"_ _e\"></span>zich <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>vorderingen <span class=\"_ _e\"></span>die <span class=\"_ _c\"></span>via <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _c\"></span>lease <span class=\"_ _e\"></span>worden<span class=\"_ _f\"></span> verwerkt. <span class=\"_ _c\"></span>Het <span class=\"_ _e\"> </span>betreft <span class=\"_ _e\"></span>hier <span class=\"_ _e\"></span>o.a. <span class=\"_ _e\"></span>facturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>autorisatie-opbrengsten, <span class=\"_ _c\"></span>doorfacturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"></span>aan derden, vorderingen <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>.b.t. software<span class=\"_ _f\"></span> verdeeld door Magellan,  ... .   De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de klan<span class=\"_ _3\"></span>tenvorderingen <span class=\"_ _3\"></span>kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gedetaille<span class=\"_ _f\"></span>erd: Niet vervallen 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt;<span class=\"_\"> </span>6mTotaal Vervaldagen klantenv<span class=\"_ _4\"></span>orderingen<span class=\"_ _4\"></span> <span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">rv</span><span class=\"fc2 sc0\">alle</span><span class=\"fc2 sc0\">n</span>kEUR kEUR kEUR kEUR Per 31.12.2022 9<span class=\"ls54\">25</span> 42<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>1.013 Per 31.12.2021 695<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1.070 De <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>innen <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>3<span class=\"_ _4\"></span><span class=\"ls20\">14</span> <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>betreffen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>hoofdzaak <span class=\"_ _b\"></span>provisies <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>factureren <span class=\"_ _b\"></span>autorisatie-inkomsten. <span class=\"ls26\">De<span class=\"_ _f\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>maturitei<span class=\"_ _3\"></span>t van de te innen opbr<span class=\"_ _f\"></span>engsten is lager dan 3 maanden.   </span></span>De te ontvangen cr<span class=\"_ _f\"></span>editnota\u2019s betreffen vordering<span class=\"_ _f\"></span>en die hun <span class=\"ff2f\">ontstaan vinden in verkeerde fac<span class=\"_ _f\"></span>turaties. </span>De <span class=\"_ _e\"></span>dubieuze <span class=\"_ _c\"></span>debiteuren <span class=\"_ _c\"></span>betreffen <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>so<span class=\"_ _4\"></span>ftwareseg<span class=\"_ _f\"></span>ment. <span class=\"_ _e\"></span>Op <span class=\"_ _e\"></span>basis <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>jaareinde <span class=\"_ _c\"></span>analyse <span class=\"_ _e\"></span>werden bijkomend <span class=\"_ _2\"></span>77 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>dub<span class=\"_ _3\"></span>ieuze <span class=\"_ _2\"></span>debiteuren <span class=\"_ _2\"></span>erkend<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>waardevermi<span class=\"_ _f\"></span>ndering <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>is aangelegd ten la<span class=\"_ _3\"></span>ste van 2022.  (14)  <span class=\"_ _a\"> </span>Overige vorderin<span class=\"_ _f\"></span>gen De overige vorderin<span class=\"_ _f\"></span>gen kunnen als volgt worden ged<span class=\"_ _f\"></span>etailleerd: 31.12.2022 31.12.2021 Overige vorderingen<span class=\"_ _4\"></span> kEUR kEUR Terug te vorderen BTW<span class=\"_ _4\"></span> 419<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>Terug te vorderen belas<span class=\"_ _4\"></span>tingen 464<span class=\"ls0\"> </span>471<span class=\"ls0\"> </span>Vooruitbetaalde kos<span class=\"_ _4\"></span>ten 187<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>Diverse 84<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>Totaal 1.154<span class=\"ls0\"> </span>1.276<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>betreft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tegoeden <span class=\"_ _2\"></span>bij <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>administratie, <span class=\"_ _2\"></span>inbaar <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>korte <span class=\"_ _2\"></span>termijn. <span class=\"_ _2\"></span>Het betreft <span class=\"_\"> </span>in <span class=\"_\"> </span>concreto <span class=\"_\"> </span>vo<span class=\"_ _3\"></span>ornamelijk <span class=\"_\"> </span>tegoeden <span class=\"_\"> </span>aang<span class=\"_ _f\"></span>eho<span class=\"_ _4\"></span>uden <span class=\"_\"> </span>door <span class=\"_\"> </span>de <span class=\"_\"> </span>dochterve<span class=\"_ _f\"></span>nnoo<span class=\"_ _4\"></span>tschappen <span class=\"_\"> </span>uit <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t software seg<span class=\"_ _f\"></span>ment, evenals <span class=\"_ _f\"></span>het tegoed <span class=\"_ _f\"></span>in handen <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e overgenomen <span class=\"_ _f\"></span>vennootschap<span class=\"ls22\">. </span>Na <span class=\"_ _f\"></span>balansdatum is<span class=\"_ _3\"></span> er reeds een teg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ed van 222 kE<span class=\"_ _3\"></span>UR vereffend do<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de BTW ad<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inistratie. De <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>belas<span class=\"_ _3\"></span>tingen <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>winstbelastingen <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>voortspruitend<span class=\"_ _f\"></span> uit de fiscale<span class=\"_ _3\"></span> O&amp;O incenti<span class=\"_ _f\"></span>ves. Laatstgenoemde be<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff37\">reft in casu de<span class=\"_ _f\"></span> \u2018CIR\u2019 vordering <span class=\"_ _f\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">cr\u00e9dit imp\u00f4t r<span class=\"_ _3\"></span>echerche<span class=\"ff2f ls31\">) </span></span></span>die <span class=\"_ _2\"></span>Magellan <span class=\"_ _b\"></span>SAS <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>fiscale <span class=\"_ _b\"></span>administratie <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>belope <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>443 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _c\"></span><span class=\"ls57\">De</span>rgelijke <span class=\"_ _b\"></span>incentiv<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>zijn ofwel inbaar of<span class=\"ls37\">wel<span class=\"_ _f\"></span><span class=\"ls0\"> verrekenbaar met de <span class=\"_ _3\"></span>vennootschap<span class=\"_ _f\"></span>sbelasting van het boekjaar.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span> </span></span>De vooruitbetaalde kosten zoals huur, huurlasten, ver<span class=\"_ _3\"></span>zekeringen en andere kost<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>totaliseren 1<span class=\"ls21\">87</span> <span class=\"_ _4\"></span>kEUR en liggen hier<span class=\"_ _3\"></span>mee in lijn m<span class=\"_ _3\"></span>et het saldo eind vorig b<span class=\"_ _f\"></span>oekjaar.  De post diverse vertoont te<span class=\"_ _3\"></span>rug een genormalise<span class=\"_ _3\"></span>erd niveau. Eind 2021 omvatte he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>saldo een bedrag van<span class=\"_ _f\"></span> 119 kEUR die <span class=\"_ _f\"></span>een derde pa<span class=\"_ _f\"></span>rtij onterecht ontving <span class=\"_ _3\"></span>en di<span class=\"_ _f\"></span>en<span class=\"_ _4\"></span><span class=\"ls28\">de</span> terug te st<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rten, hetg<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n is <span class=\"_ _3\"></span>geschied in <span class=\"_ _f\"></span>2022<span class=\"ls22\">. </span> Wat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bovenstaande <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>betreft <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>gesteld<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>boekwaarde <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>substantieel<span class=\"_ _f\"></span> verschilt van de w<span class=\"_ _f\"></span>erkelijke waarde bij actuali<span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>ring van deze fin<span class=\"_ _3\"></span>anci\u00eble acti<span class=\"_ _3\"></span>va. (15) <span class=\"_ _2c\"> </span>Vorderingen uit fina<span class=\"_ _3\"></span>nci\u00eble leasing<span class=\"_ _f\"></span> op korte termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span>  31.12.2022 31.12.2021 korte termijn kEUR kEUR Uitstaande v<span class=\"_ _4\"></span>orderingen en netto con<span class=\"_ _4\"></span>tante waarde leasecon<span class=\"_ _4\"></span>tracten<span class=\"_ _4\"></span> 9.247 8.238 Afwaardering lease debiteur<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> (1.252) (1.092) Totaal 7.995<span class=\"ls0\"> </span>7.146<span class=\"ls0\"> </span>Deze <span class=\"_ _5\"> </span>rubriek <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>.a. <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>korte <span class=\"_ _5\"> </span>te<span class=\"_ _4\"></span>rmijngedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>vordering <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>financi\u00eble <span class=\"_ _5\"> </span>lease<span class=\"_ _4\"></span>-overeenkomsten <span class=\"_ _c\"></span>verwerkt<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>conform <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Standaard <span class=\"_ _c\"></span>IFRS <span class=\"_ _e\"> </span>16. <span class=\"_ _e\"> </span>Ook <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>reeds <span class=\"_ _e\"> </span>gefactureerde, <span class=\"_ _c\"></span>openstaande bedragen maken hier<span class=\"_ _f\"></span> deel van uit.  De <span class=\"_ _5\"> </span>provisie <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>afwaard<span class=\"_ _f\"></span>ering <span class=\"_ _5\"> </span>debiteuren <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>zowel <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>afwaarderin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>reeds <span class=\"_ _5\"> </span>gefactureerde<span class=\"_ _f\"></span> bedragen als de ve<span class=\"_ _3\"></span>rwachte kredie<span class=\"_ _f\"></span>tv<span class=\"_ _4\"></span>erliezen <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p de lease c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten op ten h<span class=\"_ _f\"></span>oogste \u00e9\u00e9n jaar.  De toena<span class=\"_ _f\"></span>me van <span class=\"_ _3\"></span>zowel <span class=\"_ _f\"></span>de uitstaande <span class=\"_ _f\"></span>vorderingen als <span class=\"_ _3a\"></span>de provisie z<span class=\"_ _3\"></span>ijn <span class=\"_ _3\"></span>het gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lg v<span class=\"_ _f\"></span>an de <span class=\"_ _3\"></span>toetreding <span class=\"_ _f\"></span>van de overgenomen venn<span class=\"_ _f\"></span>ootsc<span class=\"_ _4\"></span>hap. (16)<span class=\"_ _18\"> </span>Liquide middelenDe liquide middelen,<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>f kas en kas<span class=\"_ _f\"></span>equivalenten, evolueren als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt: 31.12.2022 31.12.2021 Liquide middelen<span class=\"_ _4\"></span> kEUR kEUR Liquide middelen<span class=\"_ _4\"></span> 2.231 1.718 Totaal 2.231<span class=\"ls0\"> </span>1.718<span class=\"ls0\"> </span>In <span class=\"_ _3\"></span>het kader <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>aar activiteiten <span class=\"_ _f\"></span>als <span class=\"_ _3\"></span>NSP (<span class=\"ff33\">Ne<span class=\"_ _f\"></span>twork Se<span class=\"_ _f\"></span>rvice Provider<span class=\"ff2f\">) <span class=\"_ _f\"></span>wordt de <span class=\"_ _f\"></span>Groep <span class=\"_ _3\"></span>geconfronteerd <span class=\"_ _f\"></span>met </span></span>het geg<span class=\"_ _f\"></span>even dat er<span class=\"_ _3\"></span> geldbe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>gingen <span class=\"_ _3\"></span>plaatsvinden<span class=\"_ _f\"></span> over zogenaa<span class=\"_ _f\"></span>mde derdenreke<span class=\"_ _3\"></span>ningen. <span class=\"_ _3\"></span>Per 31<span class=\"_ _f\"></span> december<span class=\"_ _f\"></span> is het saldo evenwel ni<span class=\"_ _3\"></span>hil voor de <span class=\"_ _f\"></span>2 boekjaren. Eind <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>edragen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>liquide <span class=\"_ _2\"></span>middelen <span class=\"_ _4\"></span>2.231 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _4\"></span>hetgeen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>to<span class=\"_ _3\"></span>ename <span class=\"_ _2\"></span>ver<span class=\"_ _3\"></span>tegenwoordigt <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>513 kEUR <span class=\"_ _4\"></span>in vergelijking met 2021. <span class=\"_ _4\"></span>Voor een meer <span class=\"_ _4\"></span>exhaustief beeld <span class=\"_ _4\"></span>in de <span class=\"_ _4\"></span>diverse bewegingen van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>liquid<span class=\"_ _f\"></span>e middelen verwijzen<span class=\"_ _3\"></span> wij naar het k<span class=\"_ _f\"></span>asstroomoverzicht.  (17)<span class=\"_ _1f\"> </span>Kapit<span class=\"ls58\">aal</span>De mutaties van de<span class=\"_ _f\"></span> 2<span class=\"_ _4\"></span> laatste boekjaren<span class=\"_ _f\"></span> van het <span class=\"ff33\">statutaire</span> kapitaal zijn hiern<span class=\"_ _f\"></span>a samengevat: Kapitaal<span class=\"fs6\"> </span>Aantal kEUR<span class=\"fs6\"> </span>aandelen<span class=\"fs6\"> </span>31.12.20<span class=\"ls20\">20</span><span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 2021 : geen beweg<span class=\"_ _3\"></span>ingen<span class=\"fs6\"> </span>- - 31.12.2021<span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 2022 : geen beweg<span class=\"_ _3\"></span>ingen - - 31.12.2022<span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 Per 31 <span class=\"_ _f\"></span>december 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 bedraag<span class=\"_ _f\"></span>t het geplaat<span class=\"_ _3\"></span>st <span class=\"ff37\">\u2013</span> s<span class=\"_ _f\"></span>tatutaire - <span class=\"_ _3\"></span>kapitaal <span class=\"_ _3\"></span>aldus 8.<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>28 <span class=\"_ _3\"></span>kEUR, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ertegenwoordi<span class=\"_ _f\"></span>gd door 23.543.793 gede<span class=\"_ _f\"></span>materialiseerde aandelen.<span class=\"_ _3\"></span>  Dematerialisatie van<span class=\"_ _3\"></span> aandelen Overeenkomstig <span class=\"_ _36\"> </span>artikel <span class=\"_ _36\"> </span>11 <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>wet <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>14 <span class=\"_ _36\"> </span>december <span class=\"_\"> </span>200<span class=\"_ _3\"></span>5 <span class=\"_\"> </span>betr<span class=\"_ _f\"></span>effende <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>dematerialisatie <span class=\"_ _36\"> </span>van aandelen <span class=\"_\"> </span>aan <span class=\"_ _36\"> </span>toonder <span class=\"_\"> </span>w<span class=\"_ _f\"></span>ordt <span class=\"_\"> </span>het <span class=\"_\"> </span>volgende<span class=\"_ _f\"></span> <span class=\"_\"> </span>bevestigd. <span class=\"_\"> </span>De<span class=\"_ _f\"></span> <span class=\"_\"> </span>Buitengewone <span class=\"_\"> </span>Alg<span class=\"_ _f\"></span>emene <span class=\"_\"> </span>Vergaderin<span class=\"_ _3\"></span>g <span class=\"_\"> </span>der<span class=\"_ _f\"></span> Aandeelhouders van <span class=\"_ _f\"></span>17 juni 2008 stelde in het bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder:   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">uiterlijk <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _3\"></span>mber <span class=\"_ _2\"></span>201<span class=\"_ _3\"></span>3 <span class=\"_ _2\"></span>konden <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>houders <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>effecten <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>toonder <span class=\"_ _4\"></span>nog <span class=\"_ _2\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omloop <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de</span>omzetting  <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>effecten <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ragen in <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gede<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ateriali<span class=\"_ _f\"></span>see<span class=\"_ _4\"></span>rde  <span class=\"_ _4\"></span>effecten <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>dan  <span class=\"_ _4\"></span>wel <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>effecten  <span class=\"_ _4\"></span>opnaam <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>procedure <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>uiteen <span class=\"_ _f\"></span>gezet <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>artikel <span class=\"_ _f\"></span> <span class=\"_ _3\"></span>7 <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>voormelde <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>Wet <span class=\"_ _f\"></span>houdendeafschaffing van de effe<span class=\"_ _f\"></span>cten aan toonder;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">na  31 decemb<span class=\"_ _f\"></span>er 2013  zullen de  niet  o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gezette  eff<span class=\"_ _f\"></span>ect<span class=\"_ _4\"></span>en  aan  toonder <span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an re<span class=\"_ _3\"></span>chtswege  word<span class=\"_ _3\"></span>en</span>omgezet  in  <span class=\"_ _4\"></span>gedemateriali<span class=\"_ _f\"></span>seerde  <span class=\"_ _4\"></span>effecten  en  <span class=\"_ _4\"></span>door  de <span class=\"_ _4\"></span> raad  v<span class=\"_ _4\"></span>an  bestuur  wo<span class=\"_ _4\"></span>rden i<span class=\"_ _4\"></span>ngeschrevenop een effectenr<span class=\"_ _3\"></span>ekening geopend op<span class=\"_ _f\"></span> naam van de vennootschap;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">vanaf <span class=\"_ _f\"></span> 1 <span class=\"_ _f\"></span>januari <span class=\"_ _f\"></span>2015  <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de  <span class=\"_ _f\"></span>effecten  <span class=\"_ _f\"></span>waarvan <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de  <span class=\"_ _f\"></span>rechthebbenden <span class=\"_ _f\"></span> onge<span class=\"_ _f\"></span>kend <span class=\"_ _f\"></span>zijn  <span class=\"_ _f\"></span>gebleven,  </span></span>te  koop  aangeb<span class=\"_ _f\"></span>oden  overeenk<span class=\"_ _3\"></span>omstig  artikel <span class=\"_ _f\"></span> 11  van  de  voor<span class=\"_ _3\"></span>melde  Wet <span class=\"_ _f\"></span> ho<span class=\"_ _4\"></span>udende afschaffing<span class=\"_ _3\"></span> van de effecten aan <span class=\"_ _f\"></span>too<span class=\"_ _4\"></span>nder. <span class=\"_ _3\"></span> In dit verband kan w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gesteld dat<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>r geen effect<span class=\"_ _f\"></span>en te koop werden aangeb<span class=\"_ _f\"></span>oden.  Toegestaan kapitaal<span class=\"_ _f\"></span> In <span class=\"_ _f\"></span>2019 hee<span class=\"_ _f\"></span>ft een <span class=\"_ _f\"></span>hernieuwin<span class=\"_ _3\"></span>g <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>Bestuur <span class=\"_ _f\"></span>inzake <span class=\"_ _f\"></span>het toeges<span class=\"_ _f\"></span>taan kapitaa<span class=\"_ _3\"></span>l plaatsgevonden door <span class=\"_ _2\"></span>midd<span class=\"_ _f\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>Buitengewone Algemene <span class=\"_ _4\"></span>Vergadering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandeelhouders <span class=\"_ _4\"></span>van 17 <span class=\"_ _9\"> </span>juni <span class=\"_ _36\"> </span>2019 <span class=\"_ _9\"> </span>(artikel <span class=\"_ _36\"> </span>7:199 <span class=\"_ _9\"> </span>WVV). <span class=\"_ _36\"> </span>In <span class=\"_ _9\"> </span>het <span class=\"_ _36\"> </span>bijzonder <span class=\"_ _9\"> </span>kan <span class=\"_ _9\"> </span>door <span class=\"_ _36\"> </span>deze <span class=\"_ _9\"> </span>machtiging <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>kapitaalverhogin<span class=\"_ _f\"></span>g plaatsvinden met <span class=\"_ _4\"></span>een maximaal <span class=\"_ _4\"></span>bedrag gelijk <span class=\"_ _4\"></span>aan het m<span class=\"_ _4\"></span>aatschappelijk <span class=\"_ _4\"></span>kapitaal van de <span class=\"_ _4\"></span>Vennootschap op datum <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _e\"></span>2019, <span class=\"_ _e\"></span>zijnde <span class=\"_ _e\"> </span>8<span class=\"_ _4\"></span>.359 <span class=\"_ _e\"> </span>kEUR. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>bevoegdheid<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Raad <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>Bestuur <span class=\"_ _e\"> </span>geldt <span class=\"_ _9\"> </span>daarbij<span class=\"_ _f\"></span> eveneens <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>kapitaalver<span class=\"_ _f\"></span>ho<span class=\"_ _4\"></span>gingen <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>inbreng <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>natura <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>speci\u00ebn, <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>omzetting <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>reserves <span class=\"_ _2\"></span>of van <span class=\"_ _2\"></span>uitgiftepremies, <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>zonder <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>aand<span class=\"_ _3\"></span>elen, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bevoegdheid <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>uitgifte <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an converteerbare <span class=\"_ _4\"></span>obligaties, <span class=\"_ _2\"></span>warranten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _4\"></span>verbonden <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>ander <span class=\"_ _2\"></span>effect, <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>obligaties met <span class=\"_ _e\"></span>warranten. <span class=\"_ _c\"></span>Daarbij <span class=\"_ _e\"></span>kan <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>voorkeurrecht <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>bestaande <span class=\"_ _e\"></span>aandeelhouders <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>beperkt <span class=\"_ _c\"></span>of uitgesloten ten gu<span class=\"_ _3\"></span>nste van \u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f meer bepaalde p<span class=\"_ _f\"></span>ersonen, andere dan led<span class=\"_ _3\"></span>en van het persone<span class=\"_ _f\"></span>el.<span class=\"_ _4\"></span> Via dezelfde machtiging <span class=\"_ _4\"></span>aan de <span class=\"_ _4\"></span>Raad van <span class=\"_ _4\"></span>Bestuur, kan zij <span class=\"_ _4\"></span>het geplaatste maatschappelijk kapitaal van de Vennootschap <span class=\"_ _4\"></span>verhogen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>meerdere keren, <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>openba<span class=\"_ _f\"></span>ar <span class=\"_ _2\"></span>overnamebod <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e aandelen van de Venn<span class=\"_ _f\"></span>ootschap (artikel 7:202 lid<span class=\"_ _f\"></span> 2<span class=\"_ _4\"></span>, 2\u00b0 WVV). Inkoop eigen aan<span class=\"_ _3\"></span>delen Daarenboven werd<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p de Buiteng<span class=\"_ _f\"></span>ewone Algemene Vergad<span class=\"_ _3\"></span>ering van 17 juni 2019 h<span class=\"_ _3\"></span>et volgende beslist:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _c\"></span>machtiging <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>Raad <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Bestuur <span class=\"_ _b\"></span>om <span class=\"_ _e\"></span>eigen <span class=\"_ _c\"></span>aandelen <span class=\"_ _b\"></span>en <span class=\"_ _e\"></span>certificaten <span class=\"_ _b\"></span>die <span class=\"_ _c\"></span>erop <span class=\"_ _c\"></span>betrekking </span></span>hebben van de <span class=\"_ _4\"></span>Vennootschap te verwerven aan een minimumprijs of te<span class=\"_ _4\"></span>genwaa<span class=\"_ _3\"></span>rde gelijk aan <span class=\"_ _4\"></span>0,01 EUR <span class=\"_ _4\"></span>(\u00e9\u00e9n <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ent) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een maximumprijs <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>genwa<span class=\"_ _f\"></span>arde <span class=\"_ _2\"></span>gelijk aa<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>slotkoers van <span class=\"_ _2\"></span>het aandeel op <span class=\"_ _36\"> </span>Euronext <span class=\"_ _9\"> </span>Brussels <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verhandelingsda<span class=\"_ _3\"></span>g <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nmid<span class=\"_ _3\"></span>dellijk <span class=\"_ _36\"> </span>voorafgaand <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verkrijging <span class=\"_ _9\"> </span>of inpandneming <span class=\"_ _c\"></span>vermeerder<span class=\"_ _3\"></span>d <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _c\"></span>twintig <span class=\"_ _e\"></span>(20) <span class=\"_ _e\"></span>procent, <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>alles <span class=\"_ _e\"> </span>in <span class=\"_ _e\"></span>overeenstem<span class=\"_ _3\"></span>ming <span class=\"_ _c\"></span>met <span class=\"_ _e\"></span>artikel 7:215, <span class=\"_ _3\"></span>\u00a71, lid <span class=\"_ _f\"></span>1 van <span class=\"_ _f\"></span>WVV. De <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>achtiging t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwerving <span class=\"_ _f\"></span>is geldig <span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r e<span class=\"_ _f\"></span>en termijn <span class=\"_ _f\"></span>van vijf (5)<span class=\"_ _f\"></span> jaar te<span class=\"_ _f\"></span> rekenen <span class=\"_ _c\"></span>vanaf <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>datum <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>publicatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>bove<span class=\"_ _3\"></span>nvermelde <span class=\"_ _c\"></span>beslissing <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>bijlagen <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>het Belgisch <span class=\"_ _4\"></span>Staatsblad. <span class=\"_ _4\"></span>Beslissin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>machtiging tevens <span class=\"_ _2\"></span>geldt<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>voor de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erwerv<span class=\"_ _3\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aandelen van <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>Vennootscha<span class=\"_ _3\"></span>p <span class=\"_ _11\"> </span>door <span class=\"_ _11\"> </span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>haar <span class=\"_ _19\"> </span>rechtstree<span class=\"_ _f\"></span>ks <span class=\"_ _19\"> </span>of <span class=\"_ _11\"> </span>onrechtstreeks <span class=\"_ _11\"> </span>gecontroleerd<span class=\"_ _f\"></span>e dochtervennootschap<span class=\"_ _3\"></span>pen, evenals voor <span class=\"_ _4\"></span>zover als <span class=\"_ _4\"></span>nodig elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _4\"></span>in eigen naam maar voor rekening <span class=\"_ _3\"></span>van die vennootschap<span class=\"_ _3\"></span>pen; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing <span class=\"_ _f\"></span>tot <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van<span class=\"_ _f\"></span> Bestuu<span class=\"_ _f\"></span>r om <span class=\"_ _3a\"></span>de eigen<span class=\"_ _f\"></span> aandelen<span class=\"_ _f\"></span> en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>certificaten<span class=\"_ _f\"></span> die <span class=\"_ _3a\"></span>ero<span class=\"_ _4\"></span>p </span></span>betrekking <span class=\"_ _f\"></span>hebben <span class=\"_ _f\"></span>te vervree<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>aan <span class=\"_ _f\"></span>\u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>meer bepaal<span class=\"_ _3\"></span>de per<span class=\"_ _f\"></span>sonen andere<span class=\"_ _f\"></span> dan <span class=\"_ _f\"></span>het p<span class=\"_ _3\"></span>ersoneel.<span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>machtiging<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>geldt <span class=\"_ _b\"></span>terug <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bestuursorgaan<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Vennootschap, <span class=\"_ _2\"></span>haar <span class=\"_ _b\"></span>rechtstreekse<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>of zover als nodig <span class=\"_ _4\"></span>onrechtstre<span class=\"_ _3\"></span>ekse dochtervennootschap<span class=\"_ _f\"></span>pen <span class=\"_ _4\"></span>en voor <span class=\"_ _4\"></span>zover als nodig voor elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>eigen <span class=\"_ _1a\"> </span>naam <span class=\"_ _1a\"> </span>maar <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>rekening <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>die <span class=\"_ _1a\"> </span>vennootschappen, <span class=\"_ _1a\"> </span>dit <span class=\"_ _1a\"> </span>alles <span class=\"_ _1a\"> </span>in overeenstem<span class=\"_ _3\"></span>ming met arti<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span>l 7:218 \u00a71 lid <span class=\"_ _f\"></span>1,4\u00b0 WVV  ; en  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing tot <span class=\"_ _f\"></span>bijzondere machtigin<span class=\"_ _3\"></span>g aan <span class=\"_ _3\"></span>de Raad van <span class=\"_ _f\"></span>Bestuur om voor e<span class=\"_ _f\"></span>en termijn <span class=\"_ _3\"></span>van drie (3) <span class=\"_ _3\"></span>jaar<span class=\"_ _3\"></span> </span></span>vanaf <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bekendmaking <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>deze <span class=\"_ _e\"> </span>statutenwijziging <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _9\"> </span>2019, <span class=\"_ _e\"></span>om <span class=\"_ _9\"> </span>eigen aandelen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>certificaten<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>erop <span class=\"_ _7\"> </span>betrek<span class=\"_ _3\"></span>king <span class=\"_\"> </span>hebben <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>verkrijgen, <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>pand <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>ne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en <span class=\"_\"> </span>of <span class=\"_ _7\"> </span>te vervreemden, <span class=\"_ _11\"> </span>indien <span class=\"_ _19\"> </span>deze <span class=\"_ _11\"> </span>verkrijging, <span class=\"_ _11\"> </span>inpandneming <span class=\"_ _11\"> </span>of <span class=\"_ _19\"> </span>vervreemding<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>noodzakelijk <span class=\"_ _19\"> </span>i<span class=\"_ _3\"></span>s <span class=\"_ _19\"> </span>ter<span class=\"_ _f\"></span> voorkoming <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>ernstig <span class=\"_ _f\"></span>dreigend <span class=\"_ _f\"></span>nadeel <span class=\"_ _f\"></span>voor d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>Vennootschap. <span class=\"_ _f\"></span>Wedero<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>geldt d<span class=\"_ _f\"></span>e ma<span class=\"_ _f\"></span>chtiging niet alleen <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het bestuursorgaan v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _3\"></span>, <span class=\"_ _4\"></span>haar rechtstreekse <span class=\"_ _4\"></span>en onrechtstreek<span class=\"_ _4\"></span>se dochtervennootschap<span class=\"_ _3\"></span>pen en zover als<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>dig elke de<span class=\"_ _3\"></span>rde. Deze bepali<span class=\"_ _f\"></span>ngen zijn in overeenstem<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ing met artikel 7:<span class=\"_ _3\"></span>215 \u00a71 lid 4-5 WVV en <span class=\"_ _f\"></span>artikel 7:218 WVV \u00a71 lid 1,<span class=\"_ _f\"></span>3<span class=\"_ _4\"></span> \u00b0 Aandelenopties en In<span class=\"_ _3\"></span>schrijvin<span class=\"_ _f\"></span>gsr<span class=\"_ _4\"></span>echten Tot <span class=\"_ _b\"></span>slot <span class=\"_ _2\"></span>heeft <span class=\"_ _b\"></span>diezelfde <span class=\"_ _2\"></span>Buitengewone <span class=\"_ _2\"></span>Algemene <span class=\"_ _2\"></span>Vergadering <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>17 <span class=\"_ _b\"></span>juni <span class=\"_ _b\"></span>2019 <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>aandelenoptiepla<span class=\"_ _f\"></span>n goedgekeurd waarbij <span class=\"_ _4\"></span>450.000 Aandelenopties aan sommige <span class=\"_ _4\"></span>bestuurders van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap en <span class=\"_ _4\"></span>leden van <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>management <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Venn<span class=\"_ _f\"></span>ootschap <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>haar <span class=\"_ _5\"> </span>dochter<span class=\"_ _3\"></span>vennootschappen <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>toegeken<span class=\"_ _f\"></span>d (\u201cGlobaal <span class=\"_ _2\"></span>Optieplan <span class=\"_ _b\"></span>2019\u201d)<span class=\"ff2f ls22\">. <span class=\"_ _b\"></span><span class=\"ls0\">Tot <span class=\"_ _b\"></span>dusver <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>nog <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>enkele <span class=\"_ _b\"></span>begunstigde <span class=\"_ _2\"></span>zijn <span class=\"_ _b\"></span>recht <span class=\"_ _b\"></span>uitgeoefend. <span class=\"_ _2\"></span>Het </span></span>aantal <span class=\"_ _b\"></span>uitstaande <span class=\"_ _2\"></span>aandelenopties <span class=\"_ _b\"></span>bedraagt <span class=\"_ _2\"></span>2<span class=\"_ _4\"></span>40.000. <span class=\"_ _2\"></span>Voor <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>details <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>dit <span class=\"_ _b\"></span>verband <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>verwezen<span class=\"_ _f\"></span> naar het hoofdstuk r<span class=\"_ _f\"></span>ond Corporate Governance. Tegelijk <span class=\"_ _7\"> </span>werd<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>machtiging <span class=\"_ _7\"> </span>verleend <span class=\"_\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Raad <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>Bestuur <span class=\"_ _7\"> </span>om <span class=\"_\"> </span>eigen <span class=\"_ _7\"> </span>aandelen <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>d<span class=\"_ _f\"></span>e Vennootschap te vervree<span class=\"_ _f\"></span>mden <span class=\"_ _4\"></span>in het kader van dit Globaal Optieplan<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>2019 aan de begunstigden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van dat plan.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>warranten <span class=\"_ _f\"></span>betreft, <span class=\"_ _3a\"></span>het Warran<span class=\"_ _f\"></span>tenplan <span class=\"_ _f\"></span>2014 <span class=\"_ _f\"></span>was <span class=\"_ _f\"></span>het laatst <span class=\"_ _3a\"></span>uitgegeven <span class=\"_ _f\"></span>plan <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap dat ten einde kwa<span class=\"_ _f\"></span>m in juni 2019.  Ingekochte eigen aa<span class=\"_ _3\"></span>ndelen  Eind 20<span class=\"_ _4\"></span><span class=\"ls21\">22</span> <span class=\"_ _4\"></span>bezit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap 1.027.144 eigen <span class=\"_ _4\"></span>aandelen, hetzij <span class=\"_ _4\"></span>4,36% v<span class=\"_ _4\"></span>an het <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>aandelen. <span class=\"_ _4\"></span>Deze worden <span class=\"_ _16\"> </span>aangehouden <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>effectenrekening <span class=\"_ _16\"> </span>geopend <span class=\"_ _1a\"> </span>bij <span class=\"_ _16\"> </span>Belfius <span class=\"_ _16\"> </span>Bank. <span class=\"_ _1a\"> </span>De <span class=\"_ _16\"> </span>eigen <span class=\"_ _16\"> </span>aandelen<span class=\"_ _3\"></span> vertegenwoordig<span class=\"_ _3\"></span>en een boekwaard<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 1.054 kEUR <span class=\"_ _f\"></span>per 31 december 20<span class=\"ls20\">22<span class=\"ls22\">. </span></span> Aantal aandelen<span class=\"_ _4\"></span> Ingekochte eigen aan<span class=\"_ _4\"></span>delen Eenheden de2 programma inko<span class=\"_ _4\"></span>op eigen aan<span class=\"_ _4\"></span>delen 546.922 de3 programma inko<span class=\"_ _4\"></span>op eigen aan<span class=\"_ _4\"></span>delen 480.222 Totaal aantal ingekoch<span class=\"_ _4\"></span>te eigen aan<span class=\"_ _4\"></span>delen per 31.12.20<span class=\"_ _4\"></span><span class=\"ls2d\">22</span> 1.027.144 Stemrecht Ieder aandeel <span class=\"_ _4\"></span>heeft recht op <span class=\"_ _4\"></span>\u00e9\u00e9n <span class=\"_ _4\"></span>stem. <span class=\"_ _4\"></span>Er is <span class=\"_ _4\"></span>geen meervoudig stemrecht. <span class=\"_ _4\"></span>Onder de <span class=\"_ _4\"></span>Belgische wetgeving is <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>kapitaalstructuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Vennootschap, <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>aantal <span class=\"_ _7\"> </span>uitstaande <span class=\"_ _7\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>toegestane <span class=\"_ _7\"> </span>aandelen,<span class=\"_ _f\"></span> opgenomen <span class=\"_ _f\"></span>in de <span class=\"_ _3\"></span>statuten <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _3\"></span>en ka<span class=\"_ _f\"></span>n worden aang<span class=\"_ _f\"></span>epast door <span class=\"_ _f\"></span>de aandeelhouder<span class=\"_ _f\"></span>s voor zover een specifi<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>e meerd<span class=\"_ _3\"></span>erheid van de ste<span class=\"_ _f\"></span>mmen is bereikt.  Voor de ingekocht<span class=\"_ _3\"></span>e eigen aan<span class=\"_ _3\"></span>delen is het stemr<span class=\"_ _f\"></span>echt <span class=\"_ _4\"></span>geschorst, ne<span class=\"_ _f\"></span>t zoals het dividendrecht. (18)   <span class=\"_ _c\"></span>Voorzieningen Het detail van de <span class=\"_ _f\"></span>voorzieningen is als volgt:  31.12.2022 31.12.2021 Voorzieningen kEUR kEUR Pensioenverplichtingen  <span class=\"_ _4\"></span> 174<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>Geschillen 30<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>Totaal 204<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>Pensioenverplichting<span class=\"_ _f\"></span>en De <span class=\"_ _2\"></span>pensioenverplichting<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>dochtervennootschap <span class=\"_ _4\"></span>waarbij <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>kaderleden <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>niet kaderleden een pensi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>en wordt<span class=\"_ _f\"></span> toegezegd op de pensioengere<span class=\"_ _f\"></span>chtigde leeftijd. Het <span class=\"_ _c\"></span>management <span class=\"_ _c\"></span>heeft <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>waardering <span class=\"_ _c\"></span>laten <span class=\"_ _c\"></span>uitbesteden <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>een <span class=\"_ _c\"></span>externe <span class=\"_ _c\"></span>parti<span class=\"_ _3\"></span>j. <span class=\"_ _c\"></span>Deze <span class=\"_ _c\"></span>werkte <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>zgn. Projected <span class=\"_\"> </span>Unit <span class=\"_ _7\"> </span>Credi<span class=\"_ _3\"></span>t<span class=\"ff2f\"> <span class=\"_\"> </span>methode <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>actuari\u00ebl<span class=\"_ _3\"></span>e <span class=\"_ _7\"> </span>schuld <span class=\"_\"> </span>leidt <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>ven<span class=\"_ _3\"></span>nootschap <span class=\"_\"> </span>jegens <span class=\"_ _7\"> </span>alle<span class=\"_ _f\"></span> </span>begunstigden.  Deze methode hee<span class=\"_ _f\"></span>ft <span class=\"_ _4\"></span>tot doel: \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>waarschijnlijke <span class=\"_ _7\"> </span>kasstromen <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>bep<span class=\"_ _f\"></span>alen <span class=\"_ _5\"> </span>uitgaan<span class=\"_ _3\"></span>de <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>hypoth<span class=\"_ _3\"></span>esen <span class=\"_ _7\"> </span>inzake <span class=\"_ _7\"> </span>de </span>evolutie <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verloningen, <span class=\"_\"> </span>de <span class=\"_\"> </span>opeisbare <span class=\"_\"> </span>rechten <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>moment <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>ver<span class=\"_ _f\"></span>trek <span class=\"_ _7\"> </span>alsmede <span class=\"_\"> </span>de probabiliteiten van n<span class=\"_ _f\"></span>og in de onderneming actief <span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> zijn op die da<span class=\"_ _f\"></span>tum;  <span class=\"_ _4\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">deze <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>op period<span class=\"_ _f\"></span>ieke wijz<span class=\"_ _f\"></span>e te <span class=\"_ _f\"></span>actualiseren <span class=\"_ _f\"></span>teneinde <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarschijnlijke <span class=\"_ _f\"></span>huidige <span class=\"_ _f\"></span>waarde te<span class=\"_ _f\"></span> </span></span>kennen van de to<span class=\"_ _3\"></span>ekomstige v<span class=\"_ _f\"></span>erplichtingen; \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"> </span>waarschijnlijk <span class=\"_ _e\"> </span>huidige <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>kasstrome<span class=\"_ _f\"></span>n <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>prorateren <span class=\"_ _c\"></span>om <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>actuari\u00eble <span class=\"_ _e\"> </span>schuld <span class=\"_ _e\"> </span>te </span>bekomen De hypothesen zijn in <span class=\"_ _f\"></span>20<span class=\"ls20\">22</span> onveranderd gebleven<span class=\"_ _f\"></span> in vergelijking met 2021: 31.12.2022 Hypothesen Economische<span class=\"_ _4\"></span> variabelen Actualisatie voet (AA obligat<span class=\"_ _4\"></span>ies <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> IBOXX Corporates AA ratin<span class=\"_ _4\"></span>g) 2%<span class=\"ls0\"> </span>Evolutie van<span class=\"_ _4\"></span> de verloningen / indexeringen<span class=\"_ _4\"></span> 1%<span class=\"ls0\"> </span>Patronale lasten o<span class=\"_ _4\"></span>p vertrekvergoedingen (n<span class=\"_ _4\"></span>iet kader <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kader) 47% - 50% Contributie werkgever (ni<span class=\"_ _4\"></span>et kader <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kader) 50% - 50% Toepasselijk CAO (conventio<span class=\"_ _4\"></span>nele rechten)<span class=\"_ _4\"></span> SYNTEC Bureaux d\u2019\u00e9tud<span class=\"_ _4\"></span>es<span class=\"ff2f\"> </span>Demografische variabe<span class=\"_ _4\"></span>len Rotatie van het p<span class=\"_ _4\"></span>ersoneel (niet kad<span class=\"_ _4\"></span>er <span class=\"ff37\">\u2013</span> kader) Laag <span class=\"ff37\">\u2013</span> laag Mortaliteitstabellen (INSEE<span class=\"_ _4\"></span>) voor Frans<span class=\"_ _4\"></span>e bevolking<span class=\"_ _4\"></span> TV 88-<span class=\"ls2d\">90</span> Verdeling van de pens<span class=\"_ _4\"></span>ioen gerelateerd<span class=\"_ _4\"></span>e vertrekken<span class=\"_ _4\"></span> 100% vrijwillig, 0% ged<span class=\"_ _4\"></span>wongen<span class=\"_ _4\"></span> Pensioengerechtigde leeftijd (<span class=\"_ _4\"></span>zowel voor niet ka<span class=\"_ _4\"></span>der <span class=\"ff37\">\u2013</span> ka<span class=\"_ _4\"></span>der) 65<span class=\"ls0\">-67 jaar </span>31.12.2022 Gemiddelde Vermoedelijke Statistieken Gemiddelde Gemiddelde Aantal verloning  resterende duur  leeftijd anci\u00ebnniteit (in kEUR) van de loopbaan  Kaderleden 10<span class=\"ls0\"> </span>55<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>4,<span class=\"ls0\">4 </span>10<span class=\"ls0\"> </span>Niet kaderleden 2 28<span class=\"ls0\"> </span>1 2,<span class=\"ls0\">1 </span>22<span class=\"ls0\"> </span>Totaal 12<span class=\"ls0\"> </span>- - - - Tegenover de verplich<span class=\"_ _f\"></span>ting van 1<span class=\"_ _4\"></span><span class=\"ls21\">74</span> kEUR staan er geen pensioenfonds<span class=\"_ _f\"></span>en. D<span class=\"_ _4\"></span>e vennootschap ver<span class=\"_ _f\"></span>richt geen contributies in een fonds zodat er<span class=\"_ _3\"></span> op de mutatie van de voorziening na geen and<span class=\"_ _3\"></span>er impact is in de winst<span class=\"_ _4\"></span>- en verliesrek<span class=\"_ _f\"></span>ening. De maturiteit <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de <span class=\"_ _f\"></span>verplichtingen inz<span class=\"_ _f\"></span>ake stortingen aan de <span class=\"_ _f\"></span>bet<span class=\"_ _4\"></span>rokkenen is als <span class=\"_ _f\"></span>volgt: <span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> Aantal Maturiteit van d<span class=\"_ _4\"></span>e pensioenverplichtingen<span class=\"_ _4\"></span> Boekjaren kEUR Betrokkenen 1 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 5 jaar </span></span>202<span class=\"ls0\">3 <span class=\"ff37\">\u2013</span> 2027 </span>25<span class=\"ls0\"> </span>1 77<span class=\"ls0\"> </span>4 6 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 10 jaar </span></span>202<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2032 </span>203<span class=\"ls0\">2 <span class=\"ff37\">\u2013</span> 2037 </span>28<span class=\"ls0\"> </span>2 11 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 15 jaar </span></span>43<span class=\"ls0\"> </span>3 16 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 20 jaar </span></span>203<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2042 </span>1 1 36 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 40 jaar </span></span>205<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2062 </span>206<span class=\"ls0\">3 <span class=\"ff37\">\u2013</span> 2067 </span>- 1 41 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 45 jaar </span></span>Totaal 174<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>Geschillen Eind 2021 was er <span class=\"_ _3\"></span>een voorzien<span class=\"_ _3\"></span>ing aangelegd van 1<span class=\"_ _f\"></span>75<span class=\"_ _4\"></span> kEUR, ter de<span class=\"_ _f\"></span>kking van onderstaande geschill<span class=\"_ _3\"></span>e<span class=\"ls28\">n:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">enerzijds <span class=\"_ _f\"></span>kEUR 15<span class=\"_ _3\"></span>0 als <span class=\"_ _f\"></span>voorziening<span class=\"_ _3\"></span> voor <span class=\"_ _f\"></span>minnelijke schi<span class=\"_ _f\"></span>kking jegens <span class=\"_ _f\"></span>de FSMA <span class=\"_ _f\"></span>in het <span class=\"_ _f\"></span>kader van <span class=\"_ _f\"></span>het </span></span>tweede programma van Inkoop eigen aandelen. De m<span class=\"_ _3\"></span>innelijke schikking werd ond<span class=\"_ _3\"></span>ertekend door alle betrokken partij<span class=\"_ _f\"></span>en in maart 2022 en de betali<span class=\"_ _3\"></span>ng vond plaats in 20<span class=\"_ _f\"></span>22 \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">anderzi<span class=\"_ _3\"></span>jds <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>25 <span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>dekking <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>geschil <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>voormalig <span class=\"_ _2\"></span>personeelslid <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>extra </span></span>verbrekingssom <span class=\"_ _b\"></span>vorderde. <span class=\"_ _b\"></span>Uiteindelijk <span class=\"_ _c\"></span>werd <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>geval <span class=\"_ _c\"></span>beslecht <span class=\"_ _c\"></span>door <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>betaling<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>10 <span class=\"_ _c\"></span>kEUR zodat 15 kEUR werd<span class=\"_ _f\"></span> teruggenomen  Eind <span class=\"_ _5\"> </span>2022 <span class=\"_ _6\"> </span>is <span class=\"_ _5\"> </span>er <span class=\"_ _5\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>provisie<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>aangelegd <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>30 <span class=\"_ _5\"> </span>kEUR <span class=\"_ _5\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _5\"> </span>litige <span class=\"_ _5\"> </span>waarbij <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>ex<span class=\"_ _4\"></span>tra verbrekingssom <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rderd. De aflo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p ervan vond<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>g niet plaats in <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>023.  (19)   <span class=\"_ _c\"></span>Passieve latente belastin<span class=\"_ _f\"></span>gen Passieve latente bela<span class=\"_ _f\"></span>stingen hebben betrekking<span class=\"_ _3\"></span> op de onderliggend<span class=\"_ _3\"></span>e aanpassing<span class=\"_ _3\"></span>en:   31.12.2022 31.12.2021 Passieve latente belastin<span class=\"_ _4\"></span>gen Belastingsvoet kEUR kEUR Re\u00eble waarde correcties<span class=\"_ _4\"></span> m.b.t. Magellan<span class=\"_ _4\"></span> 25%<span class=\"ls0\"> </span>878<span class=\"ls0\"> </span>983<span class=\"ls0\"> </span>Uitgestelde belasting o<span class=\"_ _4\"></span>p lease vorderingen<span class=\"_ _4\"></span> 25%<span class=\"ls0\"> </span>1.991 1.783 Uitgestelde belasting o<span class=\"_ _4\"></span>p omzeterkenning Mag<span class=\"_ _4\"></span>ellan<span class=\"_ _4\"></span> 25% (26,5% in 2021)<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>Totaal 2.951<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>concreto <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>dit <span class=\"_ _f\"></span>hoofdzakelijk <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>uitgestelde<span class=\"_ _f\"></span> b<span class=\"_ _3\"></span>elasting<span class=\"ls27\">en</span> <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>Magellan (nl. <span class=\"_ _f\"></span>de erkenning <span class=\"_ _f\"></span>van cli\u00ebnt<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>l en <span class=\"_ _f\"></span>IP <span class=\"_ _f\"></span>/ knowhow). <span class=\"_ _f\"></span>Deze b<span class=\"_ _f\"></span>edragen zijn <span class=\"_ _f\"></span>herleid tot <span class=\"_ _f\"></span>respectievelijk <span class=\"_ _f\"></span>878 kEUR.<span class=\"_ _f\"></span> De <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>resultaatn<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>sald<span class=\"_ _f\"></span>o <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>878 <span class=\"_ _2\"></span>kEUR<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>volgt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>rit<span class=\"_ _f\"></span>me <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>onderliggende <span class=\"_ _4\"></span>afschrijvingen.<span class=\"_ _f\"></span> Ultimo <span class=\"_ _5\"> </span>2022 <span class=\"_ _5\"> </span>bedraagt <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>restduur <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>onderligg<span class=\"_ _3\"></span>ende <span class=\"_ _6\"> </span>aanpassingen <span class=\"_ _5\"> </span>respectievelijk <span class=\"_ _5\"> </span>3,75 <span class=\"_ _5\"> </span>jaar<span class=\"_ _f\"></span> (cli\u00ebnteel) en 1<span class=\"_ _3\"></span>3,75 jaar (IP <span class=\"_ _3\"></span>en know-how).   De <span class=\"_ _4\"></span>uitgestelde <span class=\"_ _4\"></span>belastingen op <span class=\"_ _2\"></span>lease vorderingen v<span class=\"_ _4\"></span>an 1.<span class=\"_ _4\"></span><span class=\"ls20\">991</span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>passieve latenties <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>IFRS erkende <span class=\"_ _7\"> </span>lease <span class=\"_ _5\"> </span>vorderinge<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>betaalterminals, <span class=\"_ _7\"> </span>berekend <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>een <span class=\"_ _7\"> </span>belastingsvoet <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>2<span class=\"_ _4\"></span>5%. <span class=\"_ _7\"> </span>De toename <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>208 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking met <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>het gevolg <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>toetredin<span class=\"_ _3\"></span>g v<span class=\"_ _4\"></span>an P<span class=\"_ _4\"></span>ayment Solutions, aangezien <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>evene<span class=\"_ _f\"></span>ens <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>significante <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>vordering<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>beschik<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>laten<span class=\"_ _f\"></span>ties worden uitgedrukt.<span class=\"_ _f\"></span> De derde post houd<span class=\"_ _3\"></span>t verband met het <span class=\"_ _3\"></span>erkennen van<span class=\"_ _3\"></span> bijkomende omzet<span class=\"_ _f\"></span> uit licenties, die confor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> de IFRS<span class=\"_ _3\"></span> 15 Standaard integraal<span class=\"_ _3\"></span> erkend m<span class=\"_ _3\"></span>ogen worden (statisc<span class=\"_ _f\"></span>he licenties).  De mutatie van de pa<span class=\"_ _f\"></span>ssieve uitgestelde belas<span class=\"_ _3\"></span>tingsposities van 140 kEUR<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>is als volg<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>  31.12.2022 31.12.2021 Mutatie pass<span class=\"_ _4\"></span>ieve latente belastingen<span class=\"_ _4\"></span> kEUR kEUR Saldo per 01.01 2.811 3.226 Mutatie verklaard d<span class=\"_ _4\"></span>oor acquisitie (PPA)<span class=\"ls3d\">  <span class=\"_ _4\"></span></span> 90<span class=\"ls0\"> </span>- Beweging erkend via <span class=\"_ _4\"></span>winst- en<span class=\"_ _4\"></span> verliesrekening 50<span class=\"ls0\"> </span>(415)<span class=\"ls0\"> </span>Saldo per 31.12<span class=\"_ _4\"></span> 2.951<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>(20)<span class=\"_ _18\"> </span>Leningen <span class=\"ff3b\">\u2013</span> langlop<span class=\"_ _3\"></span>ende verpli<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>htingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Leningen <span class=\"ff37\">\u2013</span> langlopend<span class=\"_ _4\"></span>e verplichtingen<span class=\"_ _4\"></span> kEUR kEUR Financiering KBC Bank<span class=\"_ _4\"></span> 638<span class=\"ls0\"> </span>- Financiering Belfius Bank<span class=\"_ _4\"></span> 14<span class=\"ls0\"> </span>183<span class=\"ls0\"> </span>Financiering Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>G\u00e9n\u00e9rale 222<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Totaal 874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>KBC Bank In 2022 werden tw<span class=\"_ _f\"></span>ee leningen aangegaan bij KBC Ban<span class=\"_ _f\"></span>k. Een <span class=\"_ _c\"></span>eerste <span class=\"_ _b\"></span>lening <span class=\"_ _c\"></span>werd <span class=\"_ _c\"></span>gecontracteerd <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>oog <span class=\"_ _c\"></span>op <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>verwerving <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>aandelen <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Payment Solutions <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrag v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>1.000 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _4\"></span>af <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>betalen in <span class=\"_ _2\"></span>60 <span class=\"_ _4\"></span>maandelijkse <span class=\"_ _4\"></span>schijven. <span class=\"_ _2\"></span>Het<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>lang<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>termijn<span class=\"_ _f\"></span> gedeelte <span class=\"_ _f\"></span>bedraagt <span class=\"_ _f\"></span>638 k<span class=\"_ _3\"></span>EUR <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>het korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>gedeelte <span class=\"_ _f\"></span>200 kEUR. <span class=\"_ _3a\"></span>De intrest<span class=\"_ _f\"></span>voet is <span class=\"_ _f\"></span>0,83% <span class=\"_ _f\"></span>en d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>lening loopt ten einde <span class=\"_ _3\"></span>op 14 febru<span class=\"_ _3\"></span>ari 2027.   Een <span class=\"_ _7\"> </span>tweede<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>lening <span class=\"_ _7\"> </span>financiert <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>vennootschapsbel<span class=\"_ _f\"></span>asting. <span class=\"_ _7\"> </span>Van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>opgenomen <span class=\"_ _7\"> </span>som <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>400 <span class=\"_ _7\"> </span>kEUR,<span class=\"_ _f\"></span> afbetaalbaar <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>maandelijkse <span class=\"_ _b\"></span>schijven, <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>restant <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>100 <span class=\"_ _b\"></span>kEUR <span class=\"_ _c\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>inden <span class=\"_ _b\"></span>onder <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>korte termijn leningen.<span class=\"_ _3\"></span> De intres<span class=\"_ _3\"></span>tvoet bedraagt 0,6<span class=\"_ _f\"></span>9<span class=\"_ _4\"></span>% en de eindd<span class=\"_ _3\"></span>atum is 7 <span class=\"_ _3\"></span>maart 2023.  Belfius Bank Dit betreft <span class=\"_ _f\"></span>een lening <span class=\"_ _3\"></span>van 500 <span class=\"_ _f\"></span>kEUR aangegaan in<span class=\"_ _f\"></span> 2021 ter financi<span class=\"_ _f\"></span>ering van cap<span class=\"_ _f\"></span>ex<span class=\"_ _4\"></span>, die in <span class=\"_ _f\"></span>3<span class=\"_ _4\"></span>6 ma<span class=\"_ _f\"></span>andelijkse bedragen <span class=\"_ _b\"></span>wordt <span class=\"_ _c\"></span>afgekort. <span class=\"_ _b\"></span>Daarbij <span class=\"_ _c\"></span>is <span class=\"_ _b\"></span>14 <span class=\"_ _c\"></span>kEUR <span class=\"_ _c\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>residu <span class=\"_ _b\"></span>gedeelte <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>lange <span class=\"_ _b\"></span>termijn <span class=\"_ _c\"></span>terwijl <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>korte<span class=\"_ _f\"></span> termijn <span class=\"_ _4\"></span>gedeelte <span class=\"_ _4\"></span>169 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>bedraagt. <span class=\"_ _4\"></span>De <span class=\"_ _2\"></span>intrest<span class=\"_ _3\"></span>voet <span class=\"_ _2\"></span>i<span class=\"_ _f\"></span>s <span class=\"_ _2\"></span>1,7% <span class=\"_ _2\"></span>p<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lening <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>pt <span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>einde <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>31 januari 2024.  <span class=\"_ _3\"></span> Soci\u00e9t\u00e9 G\u00e9n\u00e9rale In 2019 <span class=\"_ _f\"></span>verst<span class=\"_ _4\"></span>rekte So<span class=\"_ _f\"></span>ci\u00e9t\u00e9 G\u00e9n\u00e9rale <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n lening<span class=\"_ _3\"></span> voor d<span class=\"_ _f\"></span>e financiering <span class=\"_ _3\"></span>van een <span class=\"_ _f\"></span>personenwagen. Het <span class=\"_ _f\"></span>betreft een totale<span class=\"_ _f\"></span> financiering <span class=\"_ _f\"></span>van 68 <span class=\"_ _f\"></span>kEUR, afbetaald<span class=\"_ _f\"></span> in 48 <span class=\"_ _f\"></span>mensualiteiten <span class=\"_ _f\"></span>van 1,4 <span class=\"_ _f\"></span>kEUR. De int<span class=\"_ _f\"></span>rest<span class=\"_ _4\"></span>last <span class=\"_ _f\"></span>bedraagt 0,79% per jaar. <span class=\"_ _3\"></span>De lange te<span class=\"_ _f\"></span>rm<span class=\"_ _4\"></span>ijn schuld hierbij i<span class=\"_ _f\"></span>s <span class=\"_ _4\"></span><span class=\"ls21\">10</span> kEUR. In <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>werd <span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>eveneens <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>soortgelijke <span class=\"_ _4\"></span>lening <span class=\"_ _4\"></span>aangegaan <span class=\"_ _4\"></span>bij <span class=\"_ _2\"></span>dezelfde <span class=\"_ _4\"></span>bankinstelling <span class=\"_ _4\"></span>ter <span class=\"_ _2\"></span>financierin<span class=\"_ _f\"></span>g van een <span class=\"_ _f\"></span>wagen voor een <span class=\"_ _f\"></span>bedrag van <span class=\"_ _f\"></span>22 kEUR, <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afl<span class=\"_ _3\"></span>ossing van <span class=\"_ _f\"></span>0,5 kEUR <span class=\"_ _3\"></span>via 48 <span class=\"_ _f\"></span>maandelijkse betaling<span class=\"_ _f\"></span>en. De lange termijn s<span class=\"_ _f\"></span>chuld bedraagt 5 kEUR. In <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>kader <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>C<span class=\"_ _f\"></span>OVID-19 <span class=\"_\"> </span>Pandemie <span class=\"_ _36\"> </span>gaf <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>Franse <span class=\"_\"> </span>Staat <span class=\"_ _36\"> </span>waarborg <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>kredietinst<span class=\"_ _f\"></span>ellingen <span class=\"_\"> </span>om<span class=\"_ _3\"></span> kredieten <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>verstrekken<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>aan <span class=\"_ _b\"></span>ondernemingen <span class=\"_ _2\"></span>en <span class=\"_ _c\"></span>dit <span class=\"_ _2\"></span>aan <span class=\"_ _c\"></span>voordelige <span class=\"_ _2\"></span>voorwaarden, <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>name <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>lage intrest <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>grace <span class=\"_ _e\"> </span>period<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>1 <span class=\"_ _e\"></span>jaar. <span class=\"_ _c\"></span><span class=\"ff37\">(l\u2019Arr\u00eat\u00e9 <span class=\"_ _e\"></span>du <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _c\"></span>mars <span class=\"_ _c\"></span>2020 <span class=\"_ _e\"> </span>accordant <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>garantie <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>l\u2019Etat <span class=\"_ _c\"></span>aux </span>\u00e9tablissements <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>cr\u00e9dit <span class=\"_ _a\"> </span>et <span class=\"_ _a\"> </span>soci\u00e9t\u00e9s <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>financement<span class=\"ff35 fs6\">)</span><span class=\"ls22\">. <span class=\"_ _a\"> </span></span>Magellan <span class=\"_ _a\"> </span>heeft <span class=\"_ _a\"> </span>beroep <span class=\"_ _14\"> </span>gedaan <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>deze gewaarborgde <span class=\"_ _b\"></span>lening <span class=\"_ _b\"></span>(<span class=\"ff37\">Pr\u00eat <span class=\"_ _b\"></span>Garanti <span class=\"_ _c\"></span>par <span class=\"_ _c\"></span>l\u2019Etat <span class=\"_ _b\"></span>(\u2018PGE\u2019)</span>) <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>nam <span class=\"_ _c\"></span>daarbij <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bedrag <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>340 <span class=\"_ _b\"></span>kEUR <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>bij Soci\u00e9t\u00e9 G\u00e9n\u00e9rale <span class=\"_ _3\"></span>op 2 juli 2020. De <span class=\"ff33\">grace pe<span class=\"_ _3\"></span>riod<span class=\"ff2f\"> van \u00e9\u00e9n jaar liep t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t 2 juli 2021. <span class=\"_ _3\"></span>De eerste terugbe<span class=\"_ _3\"></span>taling </span></span>vond <span class=\"_ _e\"></span>plaats <span class=\"_ _c\"></span>in <span class=\"_ _e\"></span>2022<span class=\"ls22\">. <span class=\"_ _c\"></span></span>Er <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>een <span class=\"_ _c\"></span>vaste <span class=\"_ _e\"></span>intrestvoet<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>1,25% <span class=\"_ _e\"></span>toegepast. <span class=\"_ _c\"></span>De <span class=\"_ _e\"></span>lange <span class=\"_ _c\"></span>te<span class=\"_ _4\"></span>rmijn <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>korte termijn schuld bedrag<span class=\"_ _3\"></span>en respectie<span class=\"_ _f\"></span>velijk 207 kEUR en 66 kEUR.<span class=\"_ _f\"></span> Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _c\"></span>bedragen <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>aflossingsverplichting<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>kEUR <span class=\"_ _c\"></span>1.432, <span class=\"_ _c\"></span>lange <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>korte<span class=\"_ _3\"></span> termijn leningen t<span class=\"_ _f\"></span>esamen beschouwd (exclusief intr<span class=\"_ _3\"></span>esten), met de onders<span class=\"_ _f\"></span>taande maturiteit:  31.12.2022 31.12.2021 Toekomstige aflossings<span class=\"_ _4\"></span>verplichtingen<span class=\"_ _4\"></span> kEUR kEUR 2022<span class=\"ls0\"> </span>- 487<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>259<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>297<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>273<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>- Totaal 1.432<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>De reconciliatie<span class=\"_ _3\"></span> tussen de bala<span class=\"_ _f\"></span>nsm<span class=\"_ _4\"></span>utaties en d<span class=\"_ _3\"></span>e kasstromen is al<span class=\"_ _f\"></span>s volgt:  Reconciliatie balans<span class=\"_ _4\"></span>mutaties leningen en kas<span class=\"_ _4\"></span>stromentabel<span class=\"_ _4\"></span> kEUR Totale leningen op 01.01.20<span class=\"_ _4\"></span><span class=\"ls59\">21</span> 2.043<span class=\"ls0\"> </span>Opname van n<span class=\"_ _4\"></span>ieuwe leningen in 2021<span class=\"_ _4\"></span> 1.150 Aflossingen van<span class=\"_ _4\"></span> de schuld in rekening courant <span class=\"_ _4\"></span>aan kredietinstellingen<span class=\"_ _2\"></span> (200)<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld (p<span class=\"_ _4\"></span>er einde 2020) en de nieuw op<span class=\"_ _4\"></span>genomen schu<span class=\"_ _4\"></span>ld in 2021<span class=\"_ _4\"></span> (2.012) Afrondingsverschil<span class=\"_ _4\"></span> 1 Totale leningen op 31.12.202<span class=\"_ _4\"></span>1 982<span class=\"ls0\"> </span>Opname van n<span class=\"_ _4\"></span>ieuwe leningen in <span class=\"_ _4\"></span><span class=\"ls2d\">2022<span class=\"_ _4\"></span></span> 1.400 Overname leningen uit <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _4\"></span>ootschap<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld (p<span class=\"_ _4\"></span>er einde <span class=\"ls2d\">2021</span>) en de n<span class=\"_ _4\"></span>ieuw opgenomen sch<span class=\"_ _4\"></span>uld in 202<span class=\"_ _4\"></span>2 (962)<span class=\"ls0\"> </span>Totale leningen op 31.12.20<span class=\"_ _4\"></span><span class=\"ls59\">22</span> 1.432<span class=\"ls0\"> </span>(21) <span class=\"_ _2c\"> </span>Leasingverplichtingen<span class=\"_ _f\"></span> <span class=\"ff3b\">\u2013<span class=\"_ _4\"></span></span> langlopen<span class=\"_ _3\"></span>de verplichtingen<span class=\"_ _f\"></span> De leasingverpli<span class=\"_ _f\"></span>chtingen betreffen uitsluitend de<span class=\"_ _f\"></span> gebruiksrechten op onr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>erende goederen.  31.12.2022 31.12.2021 Leasingverplichtingen <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> langlop<span class=\"_ _4\"></span>ende verplichtingen<span class=\"_ _4\"></span> kEUR kEUR Gebruiksrechten op on<span class=\"_ _4\"></span>roerende goederen<span class=\"_ _4\"></span> 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Totaal 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Deze gebruiksrechten<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>weerspiegelen de rechten<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>op het pand van de Vennootschap en het pand van een dochtervennootschap<span class=\"_ _3\"></span>.  De mutatie v<span class=\"_ _3\"></span>an de gebruiksrec<span class=\"_ _f\"></span>hten is als volgt :  31.12.2022 31.12.2021 Mutatie van d<span class=\"_ _4\"></span>e gebruiksrechten<span class=\"_ _4\"></span> kEUR kEUR Saldo per 01.01 578<span class=\"ls0\"> </span>818<span class=\"ls0\"> </span>Afgelost tijdens het b<span class=\"_ _4\"></span>oekjaar (234)<span class=\"ls0\"> </span>(240)<span class=\"ls0\"> </span>Nieuwe gebruiksrechten o<span class=\"_ _4\"></span>ntstaan t<span class=\"_ _4\"></span>ijdens het boekjaa<span class=\"_ _4\"></span>r  288<span class=\"ls0\"> </span>- Saldo per 31.12<span class=\"_ _4\"></span> 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Eind <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>saldo, <span class=\"_ _f\"></span>lange <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>tesamen, <span class=\"_ _3a\"></span>632 <span class=\"_ _f\"></span>kEUR, <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>onderstaande <span class=\"_ _f\"></span>maturiteit<span class=\"_ _3\"></span> van de niet verdisc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nteerd<span class=\"_ _3\"></span>e kasstromen: 31.12.2022 31.12.2021 Toekomstige aflossings<span class=\"_ _4\"></span>verplichtingen gebruiks<span class=\"_ _4\"></span>rechten<span class=\"_ _4\"></span> kEUR kEUR 2022<span class=\"ls0\"> </span>-2342023<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>1722024<span class=\"ls0\"> </span>207<span class=\"ls0\"> </span>1722025<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2026<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2027<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2028<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>- Totaal 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Reconciliatie met<span class=\"_ _3\"></span> de kasstromenta<span class=\"_ _f\"></span>bel De <span class=\"_ _1e\"> </span>reconcilia<span class=\"_ _f\"></span>tie <span class=\"_ _1e\"> </span>tussen <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>evolutie <span class=\"_ _1a\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1a\"> </span>lease <span class=\"_ _1a\"> </span>schulden <span class=\"_ _1e\"> </span>(volgens <span class=\"_ _1a\"> </span>balansmutaties) <span class=\"_ _1a\"> </span>en <span class=\"_ _1e\"> </span>de<span class=\"_ _f\"></span> financieringskasstr<span class=\"_ _f\"></span>omen uit de kasstromentabel<span class=\"_ _f\"></span> kan als volgt worden voorgest<span class=\"_ _f\"></span>eld:<span class=\"_ _4\"></span> Reconciliatie balans<span class=\"_ _4\"></span>mutaties lease verplichtin<span class=\"_ _4\"></span>gen en kasstro<span class=\"_ _4\"></span>mentabel<span class=\"_ _4\"></span> In kEUR Totale leasingverplichtingen<span class=\"_ _4\"></span> op 01.01.20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> 818<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld in 20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> (242)<span class=\"ls0\"> </span>Totale leasingverplichtingen<span class=\"_ _4\"></span> op 31.12.20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> 578<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaan<span class=\"_ _4\"></span>de schuld in 20<span class=\"_ _4\"></span><span class=\"ls54\">22</span> (2<span class=\"ls54\">34<span class=\"ls0\">) </span></span>Subtotaal 344<span class=\"ls0\"> </span>Nieuwe verplichting<span class=\"_ _4\"></span> van 2022 niet via k<span class=\"_ _4\"></span>asstromen ontstaa<span class=\"_ _4\"></span>n 288<span class=\"ls0\"> </span>Totale leasingverplichtingen<span class=\"_ _4\"></span> op 31.12.20<span class=\"_ _4\"></span><span class=\"ls54\">22</span> 632<span class=\"ls0\"> </span>(22)<span class=\"_ _21\"> </span>Ha<span class=\"_ _3\"></span>ndelsschuldenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsschu<span class=\"_ _4\"></span>lden kEUR kEUR Leveranciersschulden<span class=\"_ _4\"></span> 2.071 1.133 Te ontvangen facturen<span class=\"_ _4\"></span> 753<span class=\"ls0\"> </span>527<span class=\"ls0\"> </span>Totaal 2.824<span class=\"ls0\"> </span>1.660<span class=\"ls0\"> </span>De uitstaande lev<span class=\"_ _f\"></span>eranciersschulden kunnen als volgt<span class=\"_ _f\"></span> worden uitgesplitst:   31.12.2022 31.12.2021 Leveranciersschulden<span class=\"_ _4\"></span> Aantal kEUR AankEUR <span class=\"fc2 sc0\">tal</span>Courante leveranciers<span class=\"_ _4\"></span> p.m.1.860 p.m1.000 <span class=\"fc2 sc0\">.</span>Interne consultan<span class=\"_ _4\"></span>ts 6211<span class=\"ls0\"> </span>6 133<span class=\"ls0\"> </span>Totaal 2.071<span class=\"ls0\"> </span>1.133<span class=\"ls0\"> </span>De <span class=\"_\"> </span>interne <span class=\"_\"> </span>consul<span class=\"_ _3\"></span>tants <span class=\"_\"> </span>betreffen<span class=\"_ _f\"></span> <span class=\"_\"> </span>zelfstandigen <span class=\"_\"> </span>die <span class=\"_\"> </span>p<span class=\"_ _f\"></span>rest<span class=\"_ _4\"></span>aties <span class=\"_\"> </span>leveren<span class=\"_ _f\"></span> <span class=\"_\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>Gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ep, <span class=\"_\"> </span>zoals <span class=\"_ _36\"> </span>o.a. <span class=\"_\"> </span>de gewezen CEO en de in fu<span class=\"_ _3\"></span>nctie zijnde Offi<span class=\"_ _f\"></span>cers.  De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de leve<span class=\"_ _f\"></span>ranciersschulden kunnen als volgt ged<span class=\"_ _f\"></span>etailleerd worden: Niet 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt; 6m Totaal Vervaldagen leveranci<span class=\"_ _4\"></span>ersschulden<span class=\"_ _4\"></span> vervallen  kEUR kEUR kEUR kEUR Per 31.12.2022 1.955 76<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>2.071 Per 31.12.2021 1.069 30<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>1.133 De <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>ntvangen <span class=\"_ _e\"> </span>facturen <span class=\"_ _e\"> </span>ad <span class=\"_ _36\"> </span>753 <span class=\"_ _9\"> </span>kEUR <span class=\"_ _9\"> </span>omvatten <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>provisies <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>bonussen <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>management evenals <span class=\"_ _c\"></span>leveringen <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>betaalterminals. <span class=\"_ _b\"></span>De <span class=\"_ _e\"></span>toename <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>o<span class=\"_ _4\"></span>.m. <span class=\"_ _c\"></span>te <span class=\"_ _e\"></span>wijten <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>belangrijk<span class=\"_ _f\"></span>e leveringen van b<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>aalterminals n<span class=\"_ _f\"></span>aar jaareinde, toe ten einde te kunn<span class=\"_ _3\"></span>en genieten <span class=\"_ _3\"></span>v<span class=\"ls41\">an</span> voordelige prijzen. (23) <span class=\"_ _2d\"> </span>Actuele<span class=\"_ _f\"></span> winstbelastingen <span class=\"ff3b\">\u2013</span> overige fiscale en<span class=\"_ _3\"></span> sociale<span class=\"_ _f\"></span> sc<span class=\"_ _4\"></span>hulden  Het detail is als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt: 31.12.2022 31.12.2021 Actuele winstbelastin<span class=\"_ _4\"></span>gen kEUR kEUR Geraamde vennoots<span class=\"_ _4\"></span>chapsbelasting<span class=\"_ _4\"></span> 330<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>Te betalen venno<span class=\"_ _4\"></span>otschapsbelastin<span class=\"_ _4\"></span>g 81<span class=\"ls0\"> </span>449<span class=\"ls0\"> </span>Totaal 411<span class=\"ls0\"> </span>765<span class=\"ls0\"> </span>De <span class=\"_ _9\"> </span>geraamde<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>vennootschap<span class=\"_ _f\"></span>sbelasting <span class=\"_ _9\"> </span>ad <span class=\"_ _9\"> </span>330 <span class=\"_ _9\"> </span>kEUR <span class=\"_ _e\"> </span>heeft <span class=\"_ _9\"> </span>betrekking <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _9\"> </span>2022, <span class=\"_ _9\"> </span>terwijl <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>te betalen vennoots<span class=\"_ _3\"></span>chapsbelasting<span class=\"_ _f\"></span> ad <span class=\"_ _4\"></span><span class=\"ls21\">81</span> kEUR een afrekenin<span class=\"_ _f\"></span>g betreft m.b.t. boekjaar 2021<span class=\"ls22\">. </span> 31.12.2022 31.12.2021 Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> kEUR kEUR Te betalen BTW 151<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Bedrijfsvoorheffing en s<span class=\"_ _4\"></span>ociale bijdragen<span class=\"_ _4\"></span> 305<span class=\"ls0\"> </span>253<span class=\"ls0\"> </span>Te betalen lonen en p<span class=\"_ _4\"></span>remies 164<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>Provisie vakan<span class=\"_ _4\"></span>tiegeld 360<span class=\"ls0\"> </span>268<span class=\"ls0\"> </span>Totaal 980<span class=\"ls0\"> </span>775<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>betalen <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Franse <span class=\"_ _2\"></span>dochtervennootschap. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>posten kennen aan toename door enerzijds de <span class=\"_ _4\"></span>bijkomende dochtervennootschap<span class=\"_ _3\"></span> en <span class=\"_ _4\"></span>anderzi<span class=\"_ _3\"></span>jds door <span class=\"_ _4\"></span>een hoger personeelsbestand<span class=\"_ _f\"></span> op jaareind<span class=\"_ _3\"></span>e.  <span class=\"_ _3\"></span>De b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _f\"></span>verschilt niet <span class=\"_ _f\"></span>substantieel <span class=\"_ _f\"></span>van de werkelij<span class=\"_ _f\"></span>ke waarde b<span class=\"_ _3\"></span>ij actualisering en <span class=\"_ _3\"></span>er zijn gee<span class=\"_ _3\"></span>n vervallen bedrag<span class=\"_ _f\"></span>en.  (24) <span class=\"_ _13\"> </span>Leningen <span class=\"ff3b\">\u2013</span> kortlop<span class=\"_ _f\"></span>ende verplichtingen Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Leningen <span class=\"ff37\">\u2013</span> Kortlopende v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _4\"></span> kEUR kEUR Financiering KBC Bank<span class=\"_ _4\"></span> 298<span class=\"ls0\"> </span>- Financiering Belfius Bank<span class=\"_ _4\"></span> 169<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>Financiering Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>G\u00e9n\u00e9rale 91<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Totaal 558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>De <span class=\"_ _36\"> </span>binnen <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>12 <span class=\"_ _9\"> </span>maanden <span class=\"_ _36\"> </span>af <span class=\"_ _36\"> </span>te <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ossen <span class=\"_ _36\"> </span>bedragen <span class=\"_ _9\"> </span>betreffen <span class=\"_\"> </span>v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgende <span class=\"_ _36\"> </span>leningen <span class=\"_ _9\"> </span>met <span class=\"_\"> </span>respecti<span class=\"_ _f\"></span>evelijke uitstaande bedragen<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter finan<span class=\"_ _f\"></span>ciering van de acquisitie van <span class=\"_ _f\"></span>Payment Solutions (198 kEUR<span class=\"_ _f\"></span>)<span class=\"_ _4\"></span>; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter financierin<span class=\"_ _f\"></span>g van de vennootschapsbela<span class=\"_ _f\"></span>sting (100 kEUR); </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter finan<span class=\"_ _f\"></span>ciering van capex  (<span class=\"ls20\">16</span>9 <span class=\"ls4f\">kEU<span class=\"ls5b\">R)<span class=\"_ _f\"></span><span class=\"ls0\">; </span></span></span></span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een gewaarborgde<span class=\"_ _f\"></span> lening door de Franse staa<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>(66 kEUR); </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">twee leningen t<span class=\"_ _3\"></span>er financiering<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de aanschaffing va<span class=\"_ _3\"></span>n personenwagens (2<span class=\"_ _f\"></span>5 k<span class=\"_ _4\"></span>EUR) </span></span>Waarborgen De waarborgen v<span class=\"_ _3\"></span>erstrekt a<span class=\"_ _3\"></span>an de bankinstellingen zi<span class=\"_ _3\"></span>jn per 31 dec<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ber 2022 <span class=\"_ _f\"></span>als volgt samen te vatten. De volgende waarb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rgen gelden ten v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordele van KB<span class=\"_ _f\"></span>C Bank: \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">pand <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>aandelen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(voor <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>lening <span class=\"_ _2\"></span>verstrekt <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>V<span class=\"_ _3\"></span>ennootschap), <span class=\"_ _2\"></span>me<span class=\"_ _f\"></span>t </span></span>daarbij <span class=\"_\"> </span>een <span class=\"_\"> </span>verklaring <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>behoud <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>aangeho<span class=\"_ _f\"></span>uden <span class=\"_ _7\"> </span>Keyware <span class=\"_\"> </span>Technologi<span class=\"_ _f\"></span>es <span class=\"_ _7\"> </span>aandelen <span class=\"_\"> </span>door<span class=\"_ _f\"></span> Powergraph BV en Big<span class=\"_ _f\"></span> Friend NV (<span class=\"ff33\">letter of intent</span><span class=\"ls31\">);</span> \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">pand op <span class=\"_ _f\"></span>de ondernemingsg<span class=\"_ _f\"></span>oederen ten belop<span class=\"_ _f\"></span>e van 400 <span class=\"_ _3\"></span>kEUR (<span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r d<span class=\"_ _3\"></span>e lening <span class=\"_ _f\"></span>ve<span class=\"_ _4\"></span>rstrekt <span class=\"_ _f\"></span>aan Keyware<span class=\"_ _f\"></span> </span></span>Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n) Er zijn geen uitstaand<span class=\"_ _3\"></span>e waarborgen <span class=\"_ _f\"></span>mee<span class=\"_ _4\"></span>r ten gu<span class=\"_ _f\"></span>nste van Belfius Bank. <span class=\"ff33\"> </span>Tenslotte <span class=\"_ _f\"></span>weze <span class=\"_ _3\"></span>vermeld <span class=\"_ _f\"></span>dat de <span class=\"_ _f\"></span>lening <span class=\"_ _f\"></span>verstrekt <span class=\"_ _f\"></span>door Soci\u00e9t\u00e9 <span class=\"_ _f\"></span>G\u00e9n\u00e9rale <span class=\"_ _f\"></span>aan Magell<span class=\"_ _f\"></span>an is <span class=\"_ _f\"></span>gewaarborgd d<span class=\"_ _f\"></span>oor de Franse Staat (\u2018<span class=\"ff33\">PGE<span class=\"_ _f\"></span><span class=\"ff37\">\u2019). <span class=\"ff2f\"> </span></span></span>(25) <span class=\"_ _13\"> </span>Leasingverpl<span class=\"_ _3\"></span>ichtingen <span class=\"ff3b\">\u2013</span> kortlopend<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Leasingverplichtingen <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kortlo<span class=\"_ _4\"></span>pende verplichtingen<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Gebruiksrechten bedrijfspan<span class=\"_ _4\"></span>den 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Totaal 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Voor verdere t<span class=\"_ _3\"></span>oelichting verwijzen w<span class=\"_ _f\"></span>e naar Leasingverplichtin<span class=\"_ _3\"></span>gen <span class=\"ff37\">\u2013</span> langlopend (noot 2<span class=\"_ _3\"></span>1). (26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>(27) <span class=\"_ _13\"> </span>Bedrijfssegment<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nformatie De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>rapporteert <span class=\"_ _e\"></span>haar <span class=\"_ _e\"></span>operationele <span class=\"_ _c\"></span>segmenten <span class=\"_ _e\"> </span>naar <span class=\"_ _9\"> </span>aard <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>activiteiten. <span class=\"_ _c\"></span>Hierbij <span class=\"_ _e\"> </span>wordt <span class=\"_ _9\"> </span>een onderscheid gemaakt<span class=\"_ _f\"></span> tussen vier segmenten:  \u2022<span class=\"ff3a\"> <span class=\"_ _21\"> </span><span class=\"ff2f\">Het <span class=\"_ _4\"></span>segment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de betaalterminals <span class=\"_ _4\"></span>omvat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_ _2\"></span>lease o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erkoop <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>betaalterminals<span class=\"_ _f\"></span>, </span></span>de installaties.<span class=\"_ _f\"></span> Andere ondersteunende<span class=\"_ _3\"></span> activiteit<span class=\"_ _3\"></span>en zitten daar<span class=\"_ _f\"></span> eveneens onder b<span class=\"_ _f\"></span>egrepen zoals  de<span class=\"_ _f\"></span> helpdesk, het <span class=\"_ _3\"></span>onderhoud of interv<span class=\"_ _f\"></span>enties ter plaatse;  \u2022 <span class=\"_ _21\"> </span><span class=\"ff2f\">Het <span class=\"_ _1d\"> </span>segment <span class=\"_ _24\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _24\"> </span>autorisaties <span class=\"_ _1d\"> </span>betreft <span class=\"_ _24\"> </span>de <span class=\"_ _1d\"> </span>opbrengsten <span class=\"_ _1d\"> </span>m.b.t. <span class=\"_ _1d\"> </span>betaaltransacties <span class=\"_ _1d\"> </span>en </span>autorisatiedienst<span class=\"_ _3\"></span>en, transactiebehe<span class=\"_ _3\"></span>er voor derden e<span class=\"_ _f\"></span>tc.;  \u2022<span class=\"ff3a\"> <span class=\"_ _21\"> </span><span class=\"ff2f\">Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>softwa<span class=\"_ _3\"></span>re activiteiten;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _21\"> </span><span class=\"ff2f\">Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>corpor<span class=\"_ _f\"></span>ate<span class=\"_ _4\"></span> activiteiten </span></span>Onder <span class=\"_ _f\"></span>het eer<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>segment <span class=\"_ _f\"></span>kunnen <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>act<span class=\"_ _4\"></span>iviteiten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware S<span class=\"_ _f\"></span>mart Card <span class=\"_ _f\"></span>Division<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>NV en <span class=\"_ _f\"></span>sinds <span class=\"_ _f\"></span>2022 deze<span class=\"_ _f\"></span> van <span class=\"_ _36\"> </span>Payment <span class=\"_ _36\"> </span>Solutions <span class=\"_ _9\"> </span>BV <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ndergebracht.<span class=\"_ _f\"></span> <span class=\"_\"> </span>Di<span class=\"_ _f\"></span>t <span class=\"_\"> </span>segm<span class=\"_ _3\"></span>ent <span class=\"_ _36\"> </span>omvat <span class=\"_ _36\"> </span>ook <span class=\"_ _9\"> </span>Keyware <span class=\"_ _36\"> </span>Transactions <span class=\"_ _9\"> </span>&amp; Processing GmbH en<span class=\"_ _f\"></span> Keyware SARL al hebben d<span class=\"_ _3\"></span>eze geen significante bijd<span class=\"_ _f\"></span>rage.  Het <span class=\"_ _4\"></span>tw<span class=\"_ _4\"></span>eede <span class=\"_ _4\"></span>segment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>autorisaties<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>betreft <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Keyware <span class=\"_ _2\"></span>Transa<span class=\"_ _f\"></span>ction <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>Processing<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>NV <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> anderzijds <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span>deel <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>Keyware <span class=\"_ _e\"></span>Transactions <span class=\"_ _c\"></span>&amp; <span class=\"_ _e\"></span>Processing <span class=\"_ _c\"></span>GmbH. <span class=\"_ _e\"></span>Sinds <span class=\"_ _c\"></span>dat <span class=\"_ _e\"></span>Keyware <span class=\"_ _e\"></span>Transaction <span class=\"_ _c\"></span>&amp; Processing NV opging via f<span class=\"_ _f\"></span>usie in Keyware Smart Card Division worden e<span class=\"_ _3\"></span>venwel de specifieke kosten nog<span class=\"_ _f\"></span> toegewezen aan de <span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>ris<span class=\"_ _f\"></span>aties. Het segment van de <span class=\"_ _4\"></span>software heeft betrekking op geaggregeerde operati<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nele segmenten van Magellan SAS en EasyOrder BV.<span class=\"_ _f\"></span>  De <span class=\"_ _7\"> </span>corporate <span class=\"_ _7\"> </span>activiteiten <span class=\"_ _7\"> </span>betreft <span class=\"_ _7\"> </span>Keyware <span class=\"_ _7\"> </span>Technologies<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>NV <span class=\"_ _7\"> </span>dat <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>aantal <span class=\"_ _5\"> </span>gro<span class=\"_ _3\"></span>epsondersteunende activiteiten, <span class=\"_ _2\"></span>zoals <span class=\"_ _2\"></span>financi\u00ebn <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>administratie, <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>beursnotering, <span class=\"_ _2\"></span>e.d.m. <span class=\"_ _2\"></span>verricht <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>als niet-toewijsbare el<span class=\"_ _f\"></span>ementen gerapporteerd worden.  Naast <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>doorfacturatie <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span>fees <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _3\"></span>autokosten <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>dochtervenn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschappen, <span class=\"_ _f\"></span>zijn er <span class=\"_ _b\"></span>sinds <span class=\"_ _b\"></span>2018 <span class=\"_ _b\"></span>ook <span class=\"_ _b\"></span>facturaties <span class=\"_ _b\"></span>tussen <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>software <span class=\"_ _b\"></span>seg<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>autorisaties <span class=\"_ _2\"></span>segment. <span class=\"_ _b\"></span>Deze <span class=\"_ _b\"></span>worden separaat <span class=\"_ _b\"></span>voorgesteld <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>kolom <span class=\"_ _b\"></span>\u201cintersegment\u201d <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>uiteindelijk <span class=\"_ _b\"></span>ge\u00eblimineerd <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>gecons<span class=\"_ _3\"></span>olideerde cijfers te bekomen.<span class=\"_ _f\"></span> Het <span class=\"_ _9\"> </span>hoogstgeplaatste <span class=\"_ _9\"> </span>orgaan <span class=\"_ _9\"> </span>dat <span class=\"_ _9\"> </span>belangrijke <span class=\"_ _36\"> </span>operationele <span class=\"_ _9\"> </span>beslissing<span class=\"_ _3\"></span>en <span class=\"_ _9\"> </span>neemt, <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>Raad <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>Bestuur, beoordeelt de bedrijf<span class=\"_ _f\"></span>sresultaatindicatoren (m<span class=\"_ _3\"></span>eer bepaald EBIT, EBITDA<span class=\"_ _f\"></span> en netto resultaat).    De opsplitsing <span class=\"_ _3\"></span>van de resultaten <span class=\"_ _f\"></span>voor het boekjaar 2022 is als <span class=\"_ _f\"></span>vo<span class=\"_ _4\"></span>lgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 verliesrekening kEUR kEUR kEUR kEUR kEUR kEUR Inter-Segmentgegevens<span class=\"_ _4\"></span> Terminals Autorisaties Corporate Software  Conso segment Voortgezette bedrijfsactiviteiten<span class=\"_ _4\"></span> Externe verkopen<span class=\"_ _f\"></span> 10.058 8.615 - 5.298 - 23.971 Intersegment<span class=\"_ _f\"></span> verkopen - - - 177<span class=\"ls0\"> </span>(177) - Omzet 10.058 8.615 - 5.475 (177) 23.971 Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten 286<span class=\"ls0\"> </span>- 67<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>- 581<span class=\"ls0\"> </span>Kostprijs d<span class=\"_ _4\"></span>er verkopen  (1.485) (5.541) - (676) 151<span class=\"ls0\"> </span>(7.551) Personeelskosten<span class=\"_ _4\"></span> (1.730) (70) (132) (1.839) - (3.771) Afschrijvingen (24) - (252) (991) - (1.267) Voorzieningen (5) - 150<span class=\"ls0\"> </span>- - 145<span class=\"ls0\"> </span>Netto bijzondere (1.506) - - (1.054) - (2.560) waardeverminderingen <span class=\"_ _4\"></span> Overige lasten (4.679) (402) (866) (2.402) 26<span class=\"ls0\"> </span>(8.323) <span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">p</span><span class=\"fc2 sc0\"> v</span><span class=\"fc2 sc0\">lot</span><span class=\"fc2 sc0\">ten</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> a</span><span class=\"fc2 sc0\">ctiv</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\"> </span>Bedrijfswinst / -verl<span class=\"_ _4\"></span>ies (-) 915<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(1.033) (1.259) - 1.225<span class=\"ls0\"> </span>Financi\u00eble opbrengsten<span class=\"_ _4\"></span> 493<span class=\"ls0\"> </span>- - 138<span class=\"ls0\"> </span>- 631<span class=\"ls0\"> </span>Financi\u00eble kosten<span class=\"_ _4\"></span> (47) - (26) (43) - (116) Winst <span class=\"_ _25\"> </span>/<span class=\"_ _4\"></span> <span class=\"_ _25\"> </span>ver<span class=\"_ _4\"></span>lies <span class=\"_ _25\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _17\"> </span>voo<span class=\"_ _4\"></span>r 1.361<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(1.059) (1.164) - 1.740<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">l</span><span class=\"fc2 sc0\">asti</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> </span>Belastingen op het resu<span class=\"_ _4\"></span>ltaat (14) - (11) (243) - (268) Uitgestelde belastingen<span class=\"_ _4\"></span> (117) - 218<span class=\"ls0\"> </span>67<span class=\"ls0\"> </span>- 168<span class=\"ls0\"> </span>Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 1.230<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(852) (1.340) - 1.640<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">u</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">t </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">o</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">tgeze</span><span class=\"fc2 sc0\">tt</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> </span>Resultaat <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>het <span class=\"_ _9\"> </span>boekjaar <span class=\"_ _e\"> </span>uit - - - - - - <span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">jf</span><span class=\"fc2 sc0\">sact</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\"> </span>be\u00ebindigde bedrijfsactivite<span class=\"_ _4\"></span>iten Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 1.230<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(852) (1.340) - 1.640<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span>EBITDA (*) 2.308<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(781) 786<span class=\"ls0\"> </span>- 4.915<span class=\"ls0\"> </span>(*) zie noot 56 (APM\u2019s<span class=\"ff33\"> of Alternatieve PrestatieMaatstaven) </span>Het aandeel van d<span class=\"_ _f\"></span>e voornaamste rubrieken is als<span class=\"_ _f\"></span> volgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 verliesrekening % % % % % % Aandeel van segment in t<span class=\"_ _4\"></span>otaal Terminals Autorisaties Corporate Software Inter-Conso Segment % Omzet 42,0 35,9 - 22,8 (0,7) 100,0 Bedrijfswinst 74,7 212,4 (84,3) (102,8) - 100,0 Winst voor <span class=\"_ _4\"></span>belastingen 78,2 149,5 (60,9) (66,9) - 100,0 Winst van<span class=\"_ _4\"></span> het boekjaar 75,0 158,7 (52,0) (81,7) - 100,0 EBITDA 47,0 52,9 (15,9) 16,0 - 100,0 De opsplitsing <span class=\"_ _3\"></span>van de balans voor het b<span class=\"_ _f\"></span>oekjaar 2022 is als volgt: 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 Geconsolideerde balan<span class=\"_ _4\"></span>s kEUR kEUR kEUR kEUR kEUR Segmentgegevens<span class=\"fsb\"> </span>Terminals Autorisaties Corporate Software  Conso Activa Goodwill 6.093 - - 2.514 8.607 Immateri\u00eble vaste activ<span class=\"_ _4\"></span>a - - - 4.089 4.089 Materi\u00eble vaste activ<span class=\"_ _4\"></span>a 44<span class=\"ls0\"> </span>- 596<span class=\"ls0\"> </span>447<span class=\"ls0\"> </span>1.087 Actieve latente belastin<span class=\"_ _4\"></span>gen - - 3.293 - 3.293 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 6.742 - - 1.560 8.302 Andere activa 35<span class=\"ls0\"> </span>- 46<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>Niet-vlottende ac<span class=\"_ _4\"></span>tiva 12.914<span class=\"ls0\"> </span>- 3.935<span class=\"ls0\"> </span>8.709<span class=\"ls0\"> </span>25.558<span class=\"ls0\"> </span>Voorraden 1.090 - - 114<span class=\"ls0\"> </span>1.204 Handelsvord<span class=\"_ _4\"></span>eringen 77<span class=\"ls0\"> </span>659<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>1.595 Overige vorderingen<span class=\"_ _4\"></span> 313<span class=\"ls0\"> </span>- 65<span class=\"ls0\"> </span>776<span class=\"ls0\"> </span>1.154 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 7.195 - - 800<span class=\"ls0\"> </span>7.995 Liquide middelen<span class=\"_ _4\"></span> 157<span class=\"ls0\"> </span>- 174<span class=\"ls0\"> </span>1.900 2.231 Vlottende activa 8.832<span class=\"ls0\"> </span>659<span class=\"ls0\"> </span>298<span class=\"ls0\"> </span>4.390<span class=\"ls0\"> </span>14.179<span class=\"ls0\"> </span>Totaal activa 21.746<span class=\"ls0\"> </span>659<span class=\"ls0\"> </span>4.233<span class=\"ls0\"> </span>13.099<span class=\"ls0\"> </span>39.737<span class=\"ls0\"> </span>Schulden en e<span class=\"_ _4\"></span>igen vermogen Geplaatst kapitaal<span class=\"_ _4\"></span> - - 8.052 - 8.052 Uitgiftepremies - - 3.407 - 3.407 Andere reserves - - 797<span class=\"ls0\"> </span>- 797<span class=\"ls0\"> </span>Ingekochte eigen aan<span class=\"_ _4\"></span>delen - - (1.054) - (1.054) Overgedragen resultaat<span class=\"_ _4\"></span> 18.781 7.958<span class=\"ls0\"> </span>(5.548) (2.861) 18.330 Eigen vermogen<span class=\"_ _4\"></span> 1<span class=\"ls2d\">8.781</span> 7.958<span class=\"ls0\"> </span>5.654<span class=\"ls0\"> </span>(2.861) 29.532<span class=\"ls0\"> </span>Voorzieningen 30<span class=\"ls0\"> </span>- - 174<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Passieve latente belastin<span class=\"_ _4\"></span>gen 1.991<span class=\"ls0\"> </span>- - 960<span class=\"ls0\"> </span>2.951<span class=\"ls0\"> </span>Leningen 15<span class=\"ls0\"> </span>- 638<span class=\"ls0\"> </span>221<span class=\"ls0\"> </span>874<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - 288<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>Langlopende verplichtingen<span class=\"_ _4\"></span> 15<span class=\"ls0\"> </span>- 926<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>1.334<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden 1.219 - 979<span class=\"ls0\"> </span>626<span class=\"ls0\"> </span>2.824 Actuele winstbelastin<span class=\"_ _4\"></span>gen 105<span class=\"ls0\"> </span>- 63<span class=\"ls0\"> </span>243<span class=\"ls0\"> </span>411<span class=\"ls0\"> </span>Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> 264<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>673<span class=\"ls0\"> </span>980<span class=\"ls0\"> </span>Leningen 270<span class=\"ls0\"> </span>- 198<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - - 172<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> 665<span class=\"ls0\"> </span>- 24<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>771<span class=\"ls0\"> </span>Kortlopende ver<span class=\"_ _4\"></span>plichtingen 2.523<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>1.295<span class=\"ls0\"> </span>1.886<span class=\"ls0\"> </span>5.716<span class=\"ls0\"> </span>Totaal schulden en<span class=\"_ _4\"></span> eigen vermogen<span class=\"_ _4\"></span> 23.340<span class=\"ls0\"> </span>7.970<span class=\"ls0\"> </span>7.875<span class=\"ls0\"> </span>552<span class=\"ls0\"> </span>39.737<span class=\"ls0\"> </span>Reconcili<span class=\"_ _3\"></span>atie (*)  1.594 7.311 3.642 (12.5<span class=\"ls1\">47</span>) - (*)  het versch<span class=\"_ _f\"></span>il tussen actief en passief in<span class=\"_ _f\"></span> deze presentatie zijn de reken<span class=\"_ _f\"></span>ing<span class=\"_ _4\"></span>-couranten  Nota activa : investeringen<span class=\"_ _4\"></span> 8 - 108<span class=\"ls0\"> </span>410<span class=\"ls0\"> </span>526<span class=\"ls0\"> </span>De opsplitsing van de r<span class=\"_ _f\"></span>esultaten voor het b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar 2021 is als <span class=\"_ _f\"></span>vo<span class=\"_ _4\"></span>lgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 verliesrekening kEUR kEUR kEUR kEUR kEUR kEUR Inter-Segmentgegevens<span class=\"_ _4\"></span> Terminals Autorisaties Corporate Software  Conso segment Voortgezette <span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">jf</span><span class=\"fc2 sc0\">sact</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\"> </span>Externe verkopen<span class=\"_ _f\"></span> 7.072 5.995 - 4.622 - 17.689 Intersegment<span class=\"_ _f\"></span> verkopen - - - 275<span class=\"ls0\"> </span>(275) - Omzet 7.072 5.995 - 4.897 (275) 17.689 Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten 277<span class=\"ls0\"> </span>5 55<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>- 552<span class=\"ls0\"> </span>Kostprijs d<span class=\"_ _4\"></span>er verkopen  (1.441) (3.974) - (47) 214<span class=\"ls0\"> </span>(5.248) Personeelskosten<span class=\"_ _4\"></span> (1.415) (70) (160) (1.500) - (3.145) Afschrijvingen (17) - (255) (1.328) - (1.600) Impairment - - - (559) - (559) Voorzieningen (25) - (150) - - (175) Netto bijzondere (1.262) - - (573) - (1.835) waardeverminderingen <span class=\"_ _4\"></span> Overige lasten (3.282) (152) (400) (1.787) 61<span class=\"ls0\"> </span>(5.560) <span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">p</span><span class=\"fc2 sc0\"> v</span><span class=\"fc2 sc0\">lot</span><span class=\"fc2 sc0\">ten</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> a</span><span class=\"fc2 sc0\">ctiv</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\"> </span>Bedrijfswinst / -verl<span class=\"_ _4\"></span>ies (-) (93) 1.804<span class=\"ls0\"> </span>(910) (682) - 119<span class=\"ls0\"> </span>Financi\u00eble opbrengsten<span class=\"_ _4\"></span> 383<span class=\"ls0\"> </span>- 6 108<span class=\"ls0\"> </span>- 497<span class=\"ls0\"> </span>Financi\u00eble kosten<span class=\"_ _4\"></span> (56) - (17) (33) - (106) Winst <span class=\"_ _25\"> </span>/<span class=\"_ _4\"></span> <span class=\"_ _25\"> </span>ver<span class=\"_ _4\"></span>lies <span class=\"_ _25\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _17\"> </span>voo<span class=\"_ _4\"></span>r 234<span class=\"ls0\"> </span>1.804<span class=\"ls0\"> </span>(921) (607) - 510<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">l</span><span class=\"fc2 sc0\">asti</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> </span>Belastingen op het resu<span class=\"_ _4\"></span>ltaat (302) (2) (52) (179) - (535) Uitgestelde belastingen<span class=\"_ _4\"></span> 249<span class=\"ls0\"> </span>- 264<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>- 678<span class=\"ls0\"> </span>Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 181<span class=\"ls0\"> </span>1.802<span class=\"ls0\"> </span>(709) (621) - 653<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">u</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">t </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">o</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">tgeze</span><span class=\"fc2 sc0\">tt</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> </span>Resultaat <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>b<span class=\"_ _4\"></span>oekjaar <span class=\"_ _e\"> </span>uit - - - - - - <span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">jf</span><span class=\"fc2 sc0\">sact</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\"> </span>be\u00ebindigde bedrijfsactivite<span class=\"_ _4\"></span>iten<span class=\"_ _4\"></span> Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 181<span class=\"ls0\"> </span>1.802<span class=\"ls0\"> </span>(709) (621) - 653<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span>EBITDA (*) 1.052<span class=\"ls0\"> </span>1.804<span class=\"ls0\"> </span>(655) 1.754<span class=\"ls0\"> </span>- 3.955<span class=\"ls0\"> </span>(*) zie noot 56 (APM\u2019s of Alternatieve P<span class=\"ff33\">restatieMaatstaven) </span>Het aandeel van d<span class=\"_ _f\"></span>e voornaamste rubrieken is als<span class=\"_ _f\"></span> volgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 verliesrekening % % % % % % Aandeel van segment in t<span class=\"_ _4\"></span>otaal Terminals Autorisaties Corporate Software Inter-Conso segment % Omzet 40,0 33,9 - 27,7 (1,6) 100,0 Bedrijfswinst (78,2) 1.516,0 (764,7) (573,1) - 100,0 Winst voor <span class=\"_ _4\"></span>belastingen 45,9 353,7 (180,6) (119,0) - 100,0 Winst van<span class=\"_ _4\"></span> het boekjaar 27,7 276,0 (108,6) (95,1) - 100,0 EBITDA 26,6 45,6 (16,6) 44,3 - 100,0 De opsplitsing <span class=\"_ _3\"></span>van de balans voor het b<span class=\"_ _f\"></span>oekjaar 2021 is als volgt: 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 Geconsolideerde balan<span class=\"_ _4\"></span>s kEUR kEUR kEUR kEUR kEUR Segmentgegevens<span class=\"fsb\"> </span>Terminals Autorisaties Corporate Software  Conso Activa Goodwill 5.248 - - 2.514 7.762 Immateri\u00eble vaste activ<span class=\"_ _4\"></span>a - - - 4.450 4.450 Materi\u00eble vaste activ<span class=\"_ _4\"></span>a 47<span class=\"ls0\"> </span>- 492<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.208 Actieve latente belastin<span class=\"_ _4\"></span>gen - - 3.075 - 3.075 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 5.536 - - 1.564 7.100 Andere activa 45<span class=\"ls0\"> </span>4 53<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Niet-vlottende ac<span class=\"_ _4\"></span>tiva 10.876<span class=\"ls0\"> </span>4 3.620<span class=\"ls0\"> </span>9.263<span class=\"ls0\"> </span>23.763<span class=\"ls0\"> </span>Voorraden 463<span class=\"ls0\"> </span>- - 186<span class=\"ls0\"> </span>649<span class=\"ls0\"> </span>Handelsvord<span class=\"_ _4\"></span>eringen 88<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>989<span class=\"ls0\"> </span>1.724 Overige vorderingen<span class=\"_ _4\"></span> 165<span class=\"ls0\"> </span>- 128<span class=\"ls0\"> </span>983<span class=\"ls0\"> </span>1.276 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 6.282 - - 864<span class=\"ls0\"> </span>7.146 Liquide middelen<span class=\"_ _4\"></span> 362<span class=\"ls0\"> </span>- 285<span class=\"ls0\"> </span>1.071 1.718 Vlottende activa 7.360<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>594<span class=\"ls0\"> </span>4.093<span class=\"ls0\"> </span>12.513<span class=\"ls0\"> </span>Totaal activa 18.236<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>4.214<span class=\"ls0\"> </span>13.356<span class=\"ls0\"> </span>36.276<span class=\"ls0\"> </span>Schulden en e<span class=\"_ _4\"></span>igen vermogen Geplaatst kapitaal<span class=\"_ _4\"></span> - - 8.052 - 8.052 Uitgiftepremies - - 3.407 - 3.407 Andere reserves - - 797<span class=\"ls0\"> </span>- 797<span class=\"ls0\"> </span>Ingekochte eigen aan<span class=\"_ _4\"></span>delen - - (1.090) - (1.090) Overgedragen resultaat<span class=\"_ _4\"></span> 17.551 5.356 (4.660) (1.521) 16.726 Eigen vermogen<span class=\"_ _4\"></span> 17.551<span class=\"ls0\"> </span>5.356<span class=\"ls0\"> </span>6.506<span class=\"ls0\"> </span>(1.521) 27.892<span class=\"ls0\"> </span>Voorzieningen 25<span class=\"ls0\"> </span>- 150<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>Passieve latente belastin<span class=\"_ _4\"></span>gen 1.783<span class=\"ls0\"> </span>- - 1.028<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>Leningen 183<span class=\"ls0\"> </span>- - 312<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - - 344<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Langlopende ver<span class=\"_ _4\"></span>plichtingen 183<span class=\"ls0\"> </span>- - 656<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden 712<span class=\"ls0\"> </span>- 522<span class=\"ls0\"> </span>426<span class=\"ls0\"> </span>1.660 Actuele winstbelastin<span class=\"_ _4\"></span>gen 551<span class=\"ls0\"> </span>- 52<span class=\"ls0\"> </span>162<span class=\"ls0\"> </span>765<span class=\"ls0\"> </span>Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> 199<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>775<span class=\"ls0\"> </span>Leningen 398<span class=\"ls0\"> </span>- - 89<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - 62<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> 404<span class=\"ls0\"> </span>- 7 70<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Kortlopende ver<span class=\"_ _4\"></span>plichtingen 2.264<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>672<span class=\"ls0\"> </span>1.454<span class=\"ls0\"> </span>4.402<span class=\"ls0\"> </span>Totaal schulden en<span class=\"_ _4\"></span> eigen vermogen<span class=\"_ _4\"></span> 21.806<span class=\"ls0\"> </span>5.368<span class=\"ls0\"> </span>7.328<span class=\"ls0\"> </span>1.774<span class=\"ls0\"> </span>36.276<span class=\"ls0\"> </span>Reconcili<span class=\"_ _3\"></span>atie (*)  3.570 4.898 3.114 (11.582) - (*)  het versch<span class=\"_ _f\"></span>il tussen actief en passief in<span class=\"_ _f\"></span> deze presentatie zijn de reken<span class=\"_ _f\"></span>ing<span class=\"_ _4\"></span>-couranten  Nota activa : investeringen<span class=\"_ _4\"></span> - - 98<span class=\"ls0\"> </span>821<span class=\"ls0\"> </span>919<span class=\"ls0\"> </span>Bespreking van de <span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>esultaten p<span class=\"_ _f\"></span>er<span class=\"_ _4\"></span> segment     <span class=\"_ _3\"></span> De <span class=\"_ _4\"></span>beoordeling van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>resu<span class=\"_ _3\"></span>ltaten <span class=\"_ _4\"></span>per segment <span class=\"_ _4\"></span>worden via o<span class=\"_ _4\"></span>nderstaande KPI\u2019s verricht. <span class=\"_ _4\"></span>Hierbij wordt abstractie ge<span class=\"_ _3\"></span>maakt van het Corp<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rate segment. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e KPI\u2019s van de<span class=\"_ _f\"></span> 3 voornaamste segmen<span class=\"_ _f\"></span>ten zijn<span class=\"_ _4\"></span><span class=\"ff2f\">:     </span>31.12.2022 31.12.20<span class=\"ls2d\">21</span> 31.12.2022 31.12.20<span class=\"ls2d\">21</span> 31.12.2022 31.12.20<span class=\"ls2d\">21</span> KPI\u2019s per segment<span class=\"_ _4\"></span><span class=\"ff2f\"> </span>kEUR kEUR kEUR kEUR kEUR kEUR Terminals Terminals Autorisaties Autorisaties Software Software EBIT 915<span class=\"ls0\"> </span>(93)<span class=\"ls0\"> </span>2.602 1.804 (1.259) (682)<span class=\"ls0\"> </span>EBITDA 2.308 1.052 2.602 1.804 786<span class=\"ls0\"> </span>1.754 Netto resultaat<span class=\"_ _4\"></span> 1.230 181<span class=\"ls0\"> </span>2.602 1.802 (1.340) (621)<span class=\"ls0\"> </span>Het <span class=\"_ _2\"></span>segment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ff31\">betaalterm<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nals <span class=\"_ _2\"></span><span class=\"ff2f\">kent <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>betere<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>performanti<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>vergelijking<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _2\"></span>2021<span class=\"_ _f\"></span> </span></span>gezien de <span class=\"_ _4\"></span>EBITDA toename van <span class=\"_ _4\"></span>1.256 kEUR <span class=\"_ _4\"></span>(gaande van <span class=\"_ _4\"></span>1.052 kEUR <span class=\"_ _4\"></span>in 2021 <span class=\"_ _4\"></span>tot 2.308 kEUR <span class=\"_ _4\"></span>in 2022). De <span class=\"_ _e\"> </span>verbetering <span class=\"_ _e\"> </span>is <span class=\"_ _9\"> </span>in <span class=\"_ _e\"> </span>hoofdzaak <span class=\"_ _e\"></span>te <span class=\"_ _9\"> </span>danken <span class=\"_ _c\"></span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>acquisitie <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"></span>Solutions <span class=\"_ _c\"></span>en <span class=\"_ _9\"> </span>haar <span class=\"_ _e\"> </span>eigen performantie do<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rheen het jaar <span class=\"_ _f\"></span>2022.  De <span class=\"_ _2\"></span>EBIT <span class=\"_ _2\"></span>k<span class=\"_ _3\"></span>ent <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>toename <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>1.008 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _2\"></span>evolue<span class=\"_ _f\"></span>rend <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>-93 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>tot <span class=\"_ _4\"></span>915 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>2022. Naast <span class=\"_ _3\"></span>bovenvermeld<span class=\"_ _f\"></span>e factoren <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>dit <span class=\"_ _3\"></span>verklaard <span class=\"_ _f\"></span>door hogere<span class=\"_ _f\"></span> bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _f\"></span>gen op<span class=\"_ _f\"></span> debiteuren.  De netto winst <span class=\"_ _4\"></span>groeit met 1.049 kEUR van 181 kEUR in <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>tot 1.230 kEUR in 2022. Deze groei <span class=\"_ _4\"></span>komt voort <span class=\"_ _e\"></span>uit <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span>beter <span class=\"_ _c\"></span>bedrijfsresultaat <span class=\"_ _c\"></span>(+1.008 <span class=\"_ _c\"></span>kEUR), <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>beter <span class=\"_ _c\"></span>financieel <span class=\"_ _e\"></span>result<span class=\"_ _3\"></span>aat <span class=\"_ _e\"></span>(+119 <span class=\"_ _c\"></span>kEUR) <span class=\"_ _e\"></span>en lagere belasting<span class=\"_ _3\"></span>en (-78 kEUR).   Het <span class=\"_\"> </span>segment <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span><span class=\"ff31\">autorisaties</span> <span class=\"_ _7\"> </span>zie<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>haar <span class=\"_\"> </span>EBITDA <span class=\"_\"> </span>en <span class=\"_\"> </span>haar <span class=\"_\"> </span>andere <span class=\"_\"> </span>resultaatsindicatoren <span class=\"_\"> </span>verder<span class=\"_ _f\"></span> toenemen in <span class=\"_ _4\"></span>2022 t.o<span class=\"_ _4\"></span>.v. 2021. De <span class=\"_ _2\"></span>toena<span class=\"_ _f\"></span>me <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>EBITDA met 7<span class=\"_ _4\"></span>98 kEUR <span class=\"_ _4\"></span>van 1<span class=\"_ _4\"></span>.804 kEUR <span class=\"_ _4\"></span>in 2021 <span class=\"_ _4\"></span>tot 2.602 kEUR in 2<span class=\"_ _3\"></span>022 kan als volgt<span class=\"_ _f\"></span> verder worden ontleed: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _b\"></span>aangroei <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bruto <span class=\"_ _2\"></span>marge <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>1.053 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>danken <span class=\"_ _b\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>migratie <span class=\"_ _b\"></span>die <span class=\"_ _2\"></span>eind <span class=\"_ _b\"></span>2021<span class=\"_ _f\"></span> afg<span class=\"ls0\">erond <span class=\"_ _b\"></span>was <span class=\"_ _b\"></span>waardoor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>autorisatie-inkomsten <span class=\"_ _b\"></span>een <span class=\"_ _2\"></span>hoo<span class=\"_ _4\"></span>g <span class=\"_ _b\"></span>niveau <span class=\"_ _b\"></span>bereikten <span class=\"_ _b\"></span>doorheen <span class=\"_ _2\"></span>het </span>ganse jaar 2022<span class=\"_ _3\"></span>;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _2\"></span>toename <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>lasten <span class=\"_ _2\"></span>(+250 <span class=\"_ _2\"></span>kEUR) <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>gevolge <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>verbonden <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de migratie  De <span class=\"_ _14\"> </span>twee <span class=\"_ _14\"> </span>eerste <span class=\"_ _14\"> </span>segmenten <span class=\"_ _14\"> </span>zijn <span class=\"_ _14\"> </span>nauw <span class=\"_ _14\"> </span>verweven <span class=\"_ _14\"> </span>vermits <span class=\"_ _14\"> </span>zij <span class=\"_ _14\"> </span>b<span class=\"_ _4\"></span>etrekking <span class=\"_ _14\"> </span>hebben <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _14\"> </span>dezelfde<span class=\"_ _3\"></span> (eind)klanten. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>inkomsten <span class=\"_ _b\"></span>gegenereerd <span class=\"_ _b\"></span>door <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>autorisaties <span class=\"_ _c\"></span>hebben <span class=\"_ _b\"></span>hun <span class=\"_ _c\"></span>bestaan <span class=\"_ _b\"></span>te <span class=\"_ _c\"></span>danken <span class=\"_ _c\"></span>aan<span class=\"_ _f\"></span> dezelfde klanten als d<span class=\"_ _f\"></span>eze bij de betaalterminals.<span class=\"_ _f\"></span> Tenslotte <span class=\"_ _4\"></span>registreert het <span class=\"_ _2\"></span><span class=\"ff31\">so<span class=\"_ _3\"></span>ftwaresegment<span class=\"ff2f\"> <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>EBITDA <span class=\"_ _4\"></span>verlies <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>968 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1.754<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2021 </span></span>tot 786 kEUR in 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22. Hierbij vor<span class=\"_ _3\"></span>men onderstaande f<span class=\"_ _f\"></span>acto<span class=\"_ _4\"></span>ren een v<span class=\"_ _3\"></span>erklaring: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de bruto marge verminder<span class=\"_ _f\"></span>t met 51 kEUR. In 2022 w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden er ook c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten voor<span class=\"_ _f\"></span> een kortere duur getekend, vaa<span class=\"_ _f\"></span>k <span class=\"_ _4\"></span>\u00e9\u00e9n jaar, hetge<span class=\"_ _f\"></span>en de omzet en de bruto<span class=\"_ _3\"></span> marge vermind<span class=\"_ _3\"></span>ert;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de personeelskosten s<span class=\"_ _3\"></span>tijgen met 339<span class=\"_ _3\"></span> kEUR voorna<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>elijk door aan<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rvingen bij E<span class=\"_ _f\"></span>asyOrder; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de o<span class=\"_ _4\"></span>verige lasten nemen toe met <span class=\"_ _4\"></span>615 kEUR <span class=\"_ _4\"></span>(hogere kost van <span class=\"_ _4\"></span>externen, reclame en promotie, autokosten) De EBIT kri<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pt met 5<span class=\"_ _f\"></span>77 kEUR van <span class=\"ff37\">\u2013</span> 682<span class=\"_ _f\"></span> k<span class=\"_ _4\"></span>EUR in 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>21 tot<span class=\"_ _3\"></span> <span class=\"ff37\">\u2013</span> 1.259 kEU<span class=\"_ _f\"></span>R in 2022, zij het <span class=\"_ _f\"></span>minder dan het EBITDA verlies van <span class=\"_ _4\"></span>968 <span class=\"_ _4\"></span>kEUR. De <span class=\"_ _4\"></span>onderliggende reden is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bijzondere waardevermindering op <span class=\"_ _4\"></span>vaste activa (559 kEU<span class=\"_ _3\"></span>R) die in 20<span class=\"_ _3\"></span>21 is verwerkt en die ni<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>-recurrent <span class=\"_ _3\"></span>van aard is.  Het verlies <span class=\"_ _f\"></span>van dit segm<span class=\"_ _f\"></span>ent neemt toe <span class=\"_ _f\"></span>met 719 kEUR<span class=\"_ _3\"></span> van <span class=\"ff37\">\u2013</span> <span class=\"_ _3\"></span>621 kEUR <span class=\"_ _f\"></span>in 2021 to<span class=\"_ _3\"></span>t <span class=\"ff37\">\u2013</span> 1.3<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>0 kEUR in<span class=\"_ _f\"></span> 2022 en wordt voorna<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>elijk verklaard<span class=\"_ _f\"></span> met door de EBIT zoals h<span class=\"_ _3\"></span>oger uitgelegd. (28) <span class=\"_ _2c\"> </span>Geografische seg<span class=\"_ _3\"></span>mentinformatie<span class=\"ff2f fc0\"> </span>De <span class=\"_ _3\"></span>geografische <span class=\"_ _f\"></span>segmentinform<span class=\"_ _3\"></span>atie <span class=\"_ _f\"></span>wordt in <span class=\"_ _f\"></span>een aan<span class=\"_ _f\"></span>tal geografi<span class=\"_ _f\"></span>sche gebieden<span class=\"_ _f\"></span> onderverdeeld <span class=\"_ _f\"></span>waarbij<span class=\"_ _f\"></span> wat de omzet betr<span class=\"_ _f\"></span>eft het weerhouden criteriu<span class=\"_ _f\"></span>m de locatie is van de ein<span class=\"_ _3\"></span>dklant.  Wat <span class=\"_\"> </span>de <span class=\"_\"> </span>klanten <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>Franse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>overzeese <span class=\"_\"> </span>gebieden <span class=\"_\"> </span>betr<span class=\"_ _f\"></span>eft<span class=\"_ _4\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>zij <span class=\"_\"> </span>als <span class=\"_ _7\"> </span>buit<span class=\"_ _3\"></span>en <span class=\"_\"> </span>Euro<span class=\"_ _4\"></span>pa <span class=\"_ _7\"> </span>b<span class=\"_ _f\"></span>escho<span class=\"_ _4\"></span>uwd<span class=\"_ _f\"></span> niettegenstaande <span class=\"_ _b\"></span>zij <span class=\"_ _c\"></span>politiek <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>onafhankelijk <span class=\"_ _b\"></span>zijn <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>Frankrijk <span class=\"_ _b\"></span>behoren. <span class=\"_ _b\"></span>Wat <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>gerealiseerd<span class=\"_ _f\"></span>e omzet in 2022 betreft, zijnde 1.561 kEUR, is deze hier voornamelijk gerealise<span class=\"_ _f\"></span>erd in <span class=\"_ _4\"></span>de gebieden Frans<span class=\"_ _3\"></span> Polynesi\u00eb (Oceani\u00eb),<span class=\"_ _f\"></span> La R\u00e9union (nabij Afrika) en in <span class=\"_ _3\"></span>mindere mate<span class=\"_ _3\"></span> de Cara\u00efben (<span class=\"_ _f\"></span>M<span class=\"_ _4\"></span>idden-Amerika).  Wat <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>activa <span class=\"_ _b\"></span>betreft <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>investeringen <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>criteriu<span class=\"_ _3\"></span>m <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>estiging <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Vennootschap <span class=\"_ _b\"></span>of <span class=\"_ _b\"></span>de dochtervennootschap<span class=\"_ _3\"></span>.   De geografische s<span class=\"_ _f\"></span>egmentinformatie voor de 2 be<span class=\"_ _f\"></span>trokken boekjaren is als volg<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ls2c\">: </span> 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 kEUR kEUR kEUR kEUR kEUR Segmentgegevens<span class=\"_ _4\"></span> Belgi\u00eb Overige EU Europa <span class=\"ff37\">\u2013</span> niet Buiten Europa Totaal landen EU landen Omzet 20.359 2.051 - 1.561 23.971 Totaal activa 28.683 11.054 - - 39.737 Investeringen 116*<span class=\"ls0\"> </span>410<span class=\"ls0\"> </span>- - 526<span class=\"ls0\"> </span>(*) Dit ci<span class=\"_ _f\"></span>j<span class=\"_ _4\"></span>fer houdt geen<span class=\"_ _f\"></span> rekening met de nieuwe geb<span class=\"_ _3\"></span>ruiksrechten o<span class=\"_ _3\"></span>p bedrijfspand<span class=\"_ _f\"></span>en (\u2018right<span class=\"ff33\">-<span class=\"_ _4\"></span><span class=\"ls5d\">of</span>-</span>use assets\u2019) verwerkt<span class=\"_ _f\"></span> in 2022 ad 288 kEUR. <span class=\"ff33\"> </span>31.12.20<span class=\"ls2d\">21</span> 31.12.2021 31.12.2021 31.12.2021 31.12.2021 kEUR kEUR kEUR kEUR kEUR Overige EU Europa <span class=\"ff37\">\u2013</span> niet Segmentgegevens<span class=\"_ _4\"></span> Belgi\u00eb Buiten Europa Totaal landen EU landen Omzet 14.704 1.727 - 1.258 17.689 Totaal activa 26.146 10.130 - - 36.276 Investeringen 512<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>- - 919<span class=\"ls0\"> </span>De <span class=\"_ _b\"></span>toename <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>in <span class=\"_ _c\"></span>Belgi\u00eb <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>zoals <span class=\"_ _b\"></span>eerder <span class=\"_ _c\"></span>gesteld <span class=\"_ _2\"></span>toe <span class=\"_ _c\"></span>te <span class=\"_ _b\"></span>wijzen <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>autorisaties <span class=\"_ _2\"></span>(2022 profiteert <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>eind <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>voltooide <span class=\"_ _4\"></span>migratie <span class=\"_ _2\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>betaalpartn<span class=\"_ _f\"></span>er) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>contributie van de nieuw overgen<span class=\"_ _f\"></span>omen vennootschap t<span class=\"_ _3\"></span>ot het segment van d<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>betaaltermin<span class=\"_ _3\"></span>als. Net <span class=\"_\"> </span>als <span class=\"_\"> </span>in<span class=\"_ _f\"></span> <span class=\"_\"> </span>2021, <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>geen <span class=\"_ _36\"> </span>enkele <span class=\"_\"> </span>klant <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>2022 <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>individuele <span class=\"_\"> </span>basis<span class=\"_ _f\"></span> <span class=\"_\"> </span>minstens <span class=\"_ _36\"> </span>10% <span class=\"_\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> geconsolideerd<span class=\"_ _3\"></span>e omzet va<span class=\"_ _3\"></span>n het boekjaar verteg<span class=\"_ _f\"></span>enwoordigt.  De <span class=\"_ _5\"> </span>grootst<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>klant <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>top <span class=\"_ _5\"> </span>3 <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>klanten <span class=\"_ _5\"> </span>van<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>software <span class=\"_ _7\"> </span>segment <span class=\"_ _5\"> </span>vertegen<span class=\"_ _f\"></span>woordigen respectievelijk ev<span class=\"_ _f\"></span>enwe<span class=\"_ _4\"></span>l 17,<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span>% en 34,1% van de<span class=\"_ _f\"></span> om<span class=\"_ _4\"></span>zet van dat ind<span class=\"_ _f\"></span>ividuele segment.   Wat <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"></span>betreft, <span class=\"_ _e\"></span>kan <span class=\"_ _e\"></span>nog <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>toegevoegd <span class=\"_ _c\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>niet-vlottende <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>(zonder <span class=\"_ _c\"></span>de <span class=\"_ _9\"> </span>lange<span class=\"_ _f\"></span> termijn financi\u00eble <span class=\"_ _4\"></span>lease vorderingen et <span class=\"_ _4\"></span>actieve latente <span class=\"_ _4\"></span>belastingen) 13.963 kEUR <span class=\"_ _4\"></span>bedragen <span class=\"_ _4\"></span>eind <span class=\"_ _4\"></span>2022 (13.588 kEUR in 2021), waarbij aan Belgi\u00eb en andere EU landen een respectie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>elijk aandeel van 6.851<span class=\"_ _f\"></span> kEUR <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>7.112 <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>worde<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span>toegekend <span class=\"_ _2\"></span>ten <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pzichte <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>5.889 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>7.699 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2021. <span class=\"_ _2\"></span>Wat <span class=\"_ _2\"></span>de overige <span class=\"_ _7\"> </span>EU <span class=\"_ _7\"> </span>landen <span class=\"_ _7\"> </span>betreft <span class=\"_ _7\"> </span>vertegenw<span class=\"_ _f\"></span>oo<span class=\"_ _4\"></span>rdigen <span class=\"_ _7\"> </span>goo<span class=\"_ _3\"></span>dwill <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>immateri\u00eble <span class=\"_ _7\"> </span>vaste <span class=\"_ _7\"> </span>activa <span class=\"_ _7\"> </span>hierin <span class=\"_ _7\"> </span>met<span class=\"_ _f\"></span> respectievelijk 6.6<span class=\"_ _f\"></span>03 kEUR (in 2022) en 6.9<span class=\"_ _3\"></span>64 kEUR (in<span class=\"_ _3\"></span> 2021) de belangrijkste waa<span class=\"_ _f\"></span>rden<span class=\"ls22\">. <span class=\"_ _4\"></span></span> <span class=\"_ _37\"> </span>(29) <span class=\"_ _2d\"> </span>Omzet<span class=\"_ _3\"></span><span class=\"ff2f fc0\"> </span>De verschillende <span class=\"_ _f\"></span>omzetcategorie\u00ebn kunnen als<span class=\"_ _f\"></span> volgt voorgesteld w<span class=\"_ _3\"></span>orden: 31.12.2022 31.12.20<span class=\"ls2d\">21</span> Omzet kEUR kEUR Terminal opbrengsten<span class=\"_ _4\"></span>  <span class=\"_ _4e\"></span>Opbrengsten uit finan<span class=\"_ _4\"></span>ci\u00eble lease contracten<span class=\"_ _4\"></span> 5.906 3.444  <span class=\"_ _4e\"></span>Verkoop van goederen<span class=\"_ _4\"></span> 463<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span> <span class=\"_ _4e\"></span>Verstrekken van d<span class=\"_ _4\"></span>iensten 3.650 3.414  <span class=\"_ _4e\"></span>Resultaat op d<span class=\"_ _4\"></span>e verbrekingsvergoedingen <span class=\"_ _2\"></span> 39<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>10.058 7.070 Autorisatie-opbrengsten<span class=\"_ _4\"></span> 8.615 5.997 Software opbrengsten<span class=\"_ _4\"></span> 5.298 4.622 Totaal 23.971<span class=\"ls0\"> </span>17.689<span class=\"ls0\"> </span>Ultimo <span class=\"_\"> </span>20<span class=\"_ _f\"></span>22 <span class=\"_\"> </span>heeft <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>Groep <span class=\"_\"> </span>dankzi<span class=\"_ _f\"></span>j <span class=\"_\"> </span>de <span class=\"_\"> </span>acquisiti<span class=\"_ _f\"></span>e <span class=\"_\"> </span>inmiddels <span class=\"_\"> </span>ong<span class=\"_ _3\"></span>eveer <span class=\"_ _36\"> </span>18.<span class=\"_ _4\"></span>200 <span class=\"_\"> </span>actie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e <span class=\"_\"> </span>klant<span class=\"_ _f\"></span>en <span class=\"_\"> </span>in betaalterminals,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vergelijking <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>14.600 <span class=\"_ _3a\"></span>actieve <span class=\"_ _3a\"></span>klanten <span class=\"_ _f\"></span>eind <span class=\"_ _3a\"></span>2021. <span class=\"_ _3a\"></span>In <span class=\"_ _f\"></span>dit <span class=\"_ _3a\"></span>segment <span class=\"_ _f\"></span>vertegenwoordig<span class=\"_ _f\"></span>t de belangrijkste klant<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>inder dan<span class=\"_ _3\"></span> 1% van de o<span class=\"_ _3\"></span>mzet. Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>betaal<span class=\"_ _3\"></span>terminals gener<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt omzet <span class=\"_ _f\"></span>uit de volgende bestanddelen:  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>De <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>vertegenw<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordigen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>contante <span class=\"_ _2\"></span>waarde van de financi\u00eble l<span class=\"_ _f\"></span>ease<span class=\"_ _4\"></span> contracten,<span class=\"_ _f\"></span> verdisconteerd middels een i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete rente<span class=\"_ _f\"></span>voet van 5%; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>De <span class=\"_ _2\"></span>verkoop <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>goederen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>heeft <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erkopen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>papierrollen. Hoewel <span class=\"_ _1d\"> </span>financi\u00eble <span class=\"_ _1d\"> </span>lease <span class=\"_ _2c\"> </span>beduidend <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>voorkomt, <span class=\"_ _1d\"> </span>prefereren <span class=\"_ _1d\"> </span>sommig<span class=\"_ _3\"></span>e <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>de betaalterminal zelf<span class=\"_ _f\"></span> te bezitten; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>Onder <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>verstrekken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>diensten <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>begrepen <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>diensten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erband houden met het segment van de betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals, zoals installati<span class=\"_ _3\"></span>es en interventies, onderhoud en<span class=\"_ _f\"></span> support, GPRS, ab<span class=\"_ _3\"></span>onnementen ... ; -<span class=\"ff3a\"> <span class=\"_ _30\"> </span></span>D<span class=\"_ _4\"></span>e verbrekingsverg<span class=\"_ _f\"></span>oedingen betreffen de contractuele, forfaitair<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>bepaalde opzeg<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ergoedingen in<span class=\"_ _f\"></span> geval <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>eenzijdige <span class=\"_ _5\"> </span>be\u00ebindiging <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>contract <span class=\"_ _6\"> </span>door <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>klant <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>einddatum. <span class=\"_ _5\"> </span>D<span class=\"_ _4\"></span>e voorgestelde cijfers pres<span class=\"_ _f\"></span>enteren een netto bedrag zijn<span class=\"_ _f\"></span>de het verschil tussen het nominale bedrag van de verbreking<span class=\"_ _3\"></span>svergoeding<span class=\"_ _3\"></span> en de terugname van d<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>penstaande <span class=\"_ _f\"></span>vordering De <span class=\"_ _f\"></span>autorisatie-opbreng<span class=\"_ _f\"></span>sten <span class=\"_ _f\"></span>vertegenwoordigen <span class=\"_ _3a\"></span>de <span class=\"_ _3a\"></span>ontvangen <span class=\"_ _f\"></span>commissies <span class=\"_ _3a\"></span>vanwege <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span><span class=\"ff33\">acquirers<span class=\"ff2f\">. <span class=\"_ _f\"></span>Deze </span></span>acquirers<span class=\"ff2f\"> <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>be<span class=\"_ _f\"></span>taalpartners <span class=\"_ _36\"> </span>maken <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>geld <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>transacties <span class=\"_ _9\"> </span>over <span class=\"_\"> </span>op <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _f\"></span>ankrekening <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>de<span class=\"_ _f\"></span> </span>handelaar <span class=\"_ _4\"></span>(eindklant) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>naar <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>diverse rechthebbenden, <span class=\"_ _4\"></span>waaronder <span class=\"_ _4\"></span>Keyware, <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van de MSC retroced<span class=\"_ _f\"></span>eren conform afspraken.  Software omva<span class=\"_ _3\"></span>t de activite<span class=\"_ _3\"></span>iten van EasyOrder (betaal<span class=\"_ _f\"></span>app) en deze van Magellan (betaal<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>plossingen).  De grote tendens<span class=\"_ _f\"></span>en van 2022 zijn : -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de omzet van<span class=\"_ _3\"></span> terminal opb<span class=\"_ _f\"></span>rengsten neemt toe<span class=\"_ _3\"></span> door acqu<span class=\"_ _f\"></span>isitie van Payment Solu<span class=\"_ _f\"></span>tions. Uit het detail <span class=\"_ _f\"></span>blijkt <span class=\"_ _f\"></span>tevens <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>relatief <span class=\"_ _f\"></span>gezien <span class=\"_ _3a\"></span>ook <span class=\"_ _f\"></span>meer <span class=\"_ _3a\"></span>verkopen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>betaaltermin<span class=\"_ _3\"></span>als <span class=\"_ _f\"></span>realiseren <span class=\"_ _3a\"></span>dan huur, in vergelijkin<span class=\"_ _f\"></span>g met Keyware, waardoor deze<span class=\"_ _f\"></span> component sterker aan belan<span class=\"_ _f\"></span>g wint; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>autorisatie-opbrengsten <span class=\"_ _7\"> </span>kennen <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>groei <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>voordeel <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>eind <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>be\u00ebindigde migratie en d<span class=\"_ _3\"></span>oor de eigen contrib<span class=\"_ _3\"></span>utie van Paym<span class=\"_ _f\"></span>ent So<span class=\"_ _4\"></span>lutions; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>softwareopbrengsten <span class=\"_ _7\"> </span>nemen <span class=\"_ _5\"> </span>voornamelijk<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>toe <span class=\"_ _5\"> </span>door <span class=\"_ _7\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _5\"> </span>nieuw<span class=\"_ _f\"></span>e <span class=\"_ _6\"> </span>inkomsten<span class=\"_ _f\"></span>bron, <span class=\"_ _5\"> </span>nl. <span class=\"_ _5\"> </span>de verkoop van hardware<span class=\"_ _f\"></span> (bestelzuilen) (30) <span class=\"_ _2c\"> </span>Kostprijs der verkopen <span class=\"_ _f\"></span><span class=\"ff2f fc24\"> </span>De kostprijs der<span class=\"_ _3\"></span> verkopen kan als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt worden vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rgesteld: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Kostprijs d<span class=\"_ _4\"></span>er verkopen kEUR kEUR Aangekochte betaalterminals<span class=\"_ _4\"></span> en voorraad<span class=\"_ _4\"></span>wijzigingen<span class=\"_ _4\"></span> 1.297 1.197 Diensten m.b.t. betaalter<span class=\"_ _4\"></span>minals<span class=\"_ _4\"></span> 188<span class=\"ls0\"> </span>244<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _4\"></span>an de autorisaties 5.390 3.760 Kostprijs v<span class=\"_ _4\"></span>an software 676<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 7.551<span class=\"ls0\"> </span>5.248<span class=\"ls0\"> </span>Aangezien <span class=\"_ _36\"> </span>bij <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>afsluiten <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>contract <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>huuropbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>erkend<span class=\"_ _f\"></span> <span class=\"_\"> </span>voor <span class=\"_ _36\"> </span>de volledige <span class=\"_ _b\"></span>duur <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>contract, <span class=\"_ _b\"></span>dient <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>kostprijs <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>aankopen <span class=\"_ _b\"></span>(betaalter<span class=\"_ _3\"></span>minals) <span class=\"_ _b\"></span>eveneens <span class=\"_ _b\"></span>te worden <span class=\"_ _19\"> </span>erkend<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>teneinde <span class=\"_ _19\"> </span>een <span class=\"_ _11\"> </span>overeenstemming <span class=\"_ _11\"> </span>(\u2018<span class=\"_ _4\"></span><span class=\"ff33\">matching</span>\u2019) <span class=\"_ _11\"> </span>te <span class=\"_ _19\"> </span>realiseren <span class=\"_ _19\"> </span>in <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>winst<span class=\"ff2f\">- <span class=\"_ _19\"> </span>e<span class=\"ls2e\">n </span></span>verliesrekening<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>verklaart <span class=\"_ _2\"></span>tevens <span class=\"_ _2\"></span>waarom <span class=\"_ _b\"></span>er <span class=\"_ _2\"></span>geen <span class=\"_ _b\"></span>betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vinden <span class=\"_ _b\"></span>zijn <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>nder <span class=\"_ _2\"></span>de (verhuurde) ma<span class=\"_ _3\"></span>teri\u00eble vaste acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a, zoals dit<span class=\"_ _3\"></span> wel het geval is onder<span class=\"_ _f\"></span> de Belgische boekhoudnor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en. De <span class=\"_ _36\"> </span>diensten <span class=\"_ _9\"> </span>m.b.t. <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _9\"> </span>betreffen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>.m. <span class=\"_ _9\"> </span>aang<span class=\"_ _4\"></span>erekende <span class=\"_ _9\"> </span>terminal <span class=\"_ _9\"> </span>bijdragen, <span class=\"_ _9\"> </span>software bijdragen, herstelling<span class=\"_ _3\"></span> en onderhoud<span class=\"_ _3\"></span>skosten (RMA), ...   De <span class=\"_ _4\"></span>kostprijs van <span class=\"_ _4\"></span>de autorisaties vertegenwoordigt de <span class=\"_ _4\"></span>kosten verbonden <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de bruto-commissies <span class=\"_ _4\"></span>(of \u2018MSC\u2019, <span class=\"_ _6\"> </span>\u2018Merchant <span class=\"_ _6\"> </span>S<span class=\"_ _4\"></span>ervice<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>Charge\u2019<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _a\"> </span>die <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>handel<span class=\"_ _f\"></span>aren <span class=\"_ _a\"> </span>moeten <span class=\"_ _6\"> </span>betalen <span class=\"_ _a\"> </span>aan <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>betaalpartners<span class=\"_ _f\"></span> </span>(<span class=\"ff37\">\u2018<span class=\"ff33\">acquirers<span class=\"ff39\">\u2019</span></span></span>). <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>netto <span class=\"_ _9\"> </span>commissie, <span class=\"_ _9\"> </span>die <span class=\"_ _9\"> </span>bekomen <span class=\"_ _9\"> </span>wordt <span class=\"_ _9\"> </span>na <span class=\"_ _36\"> </span>aftrek <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>deze <span class=\"_ _9\"> </span>beoogde <span class=\"_ _9\"> </span>kosten, <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>de commissie die ten<span class=\"_ _f\"></span> gunste komt van Keyware Gro<span class=\"_ _f\"></span>ep.   De kostprijs van s<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ftware betreft<span class=\"_ _f\"></span> de kost van de verkochte ki<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sken (hardware). <span class=\"_ _f\"></span> <span class=\"_ _4\"></span> De belangrijkste tend<span class=\"_ _3\"></span>ensen<span class=\"_ _3\"></span> van 2022 zijn: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>er <span class=\"_ _4\"></span>we<span class=\"_ _4\"></span>rden meer <span class=\"_ _2\"></span>g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>edkopere modellen <span class=\"_ _2\"></span>ing<span class=\"_ _3\"></span>ekocht in <span class=\"_ _2\"></span>2022 in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>2021, <span class=\"_ _4\"></span>waardoor de kost <span class=\"_ _4\"></span>uiteindelijk slechts 100 kEUR <span class=\"_ _4\"></span>hoger is <span class=\"_ _4\"></span>niettege<span class=\"_ _f\"></span>nstaande <span class=\"_ _4\"></span>de afname bij <span class=\"_ _4\"></span>zowel Keyware als Payment Soluti<span class=\"_ _f\"></span>ons;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>er werden besparingen g<span class=\"_ _f\"></span>erealiseerd inzake de dienste<span class=\"_ _f\"></span>n m<span class=\"_ _4\"></span>.b.t. betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de toename van de kostprij<span class=\"_ _f\"></span>s v<span class=\"_ _4\"></span>an de autorisaties <span class=\"_ _f\"></span>volgt eenzelfde trend als de flu<span class=\"_ _f\"></span>ctuatie van de omzet, omdat dit<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment <span class=\"_ _f\"></span>een vrij vergelijkbare brut<span class=\"_ _3\"></span>omarge heeft<span class=\"_ _3\"></span>; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>software kent <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>sterke <span class=\"_ _4\"></span>toename door <span class=\"_ _4\"></span>enerzijds de <span class=\"_ _4\"></span>intrede v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>verkoop van <span class=\"_ _f\"></span>bestelzuilen <span class=\"_ _3a\"></span>(EasyOrder) <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>anderzijds <span class=\"_ _3a\"></span>omdat <span class=\"_ _f\"></span>sommige <span class=\"_ _3a\"></span>klanten <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>2022 <span class=\"_ _f\"></span>meer <span class=\"_ _f\"></span>nood <span class=\"_ _f\"></span>hadden<span class=\"_ _f\"></span> aan een software-<span class=\"_ _3\"></span>oplossing met hardwar<span class=\"_ _f\"></span>e componenten (Magellan) (31)  <span class=\"_ _19\"> </span>Overige bedrijfsopbrengst<span class=\"_ _f\"></span>en     Deze rubriek kan<span class=\"_ _3\"></span> als volgt g<span class=\"_ _3\"></span>edetailleerd worden:<span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten kEUR kEUR Personeelsgerelateerde inho<span class=\"_ _4\"></span>udingen en voo<span class=\"_ _4\"></span>rdelen 130<span class=\"ls0\"> </span>110<span class=\"ls0\"> </span>Betalingsverschillen en and<span class=\"_ _4\"></span>ere boni op<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>ebiteuren 188<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span>Subsidies 11<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>O&amp;O belastingskrediet<span class=\"_ _4\"></span> 150<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>Diverse 102<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Totaal 581<span class=\"ls0\"> </span>552<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>personeel<span class=\"_ _f\"></span>sgerelateerde <span class=\"_ _4\"></span>inhoudingen <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voordelen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>inhoudingen <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>voordeel <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>alle aard <span class=\"_\"> </span>of <span class=\"_\"> </span>and<span class=\"_ _3\"></span>ere <span class=\"_\"> </span>tussenk<span class=\"_ _3\"></span>omsten <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>personeel.<span class=\"_ _f\"></span> <span class=\"_\"> </span>De <span class=\"_\"> </span>toename <span class=\"_\"> </span>reflec<span class=\"_ _3\"></span>teert <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>toename <span class=\"_\"> </span>van <span class=\"_\"> </span>het<span class=\"_ _f\"></span> personeelsbestand<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>n personeelskos<span class=\"_ _3\"></span>ten.   De betalingsverschillen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>m.b.t. debiteuren en andere boni betreffen voornamelijk verhaalde juridisch<span class=\"_ _f\"></span>e kosten <span class=\"_ _3\"></span>op klanten,<span class=\"_ _f\"></span> die zelf<span class=\"_ _f\"></span> werden <span class=\"_ _f\"></span>voorgefinancierd d<span class=\"_ _3\"></span>oor betalin<span class=\"_ _f\"></span>gen aan ad<span class=\"_ _3\"></span>vocaten <span class=\"_ _f\"></span>en deurwaarders.<span class=\"_ _f\"></span> Zij hebben derhal<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e een recurrent kara<span class=\"_ _f\"></span>kter.  De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>geniet <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Franse <span class=\"_ _b\"></span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>belastingskredie<span class=\"_ _f\"></span>t <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _b\"></span>O&amp;O <span class=\"_ _b\"></span>activiteiten<span class=\"ls25\">. </span>Deze <span class=\"_ _4\"></span>recurren<span class=\"_ _3\"></span>te <span class=\"_ _4\"></span>baat vertegenwoordigt een <span class=\"_ _4\"></span>bedrag van <span class=\"_ _4\"></span>ongeveer 150 <span class=\"_ _4\"></span>kEUR per <span class=\"_ _4\"></span>jaar. D<span class=\"_ _4\"></span>e tegenpost is op de balans terug t<span class=\"_ _f\"></span>e vinden onder de overig<span class=\"_ _3\"></span>e vorderingen.<span class=\"_ _3\"></span>   De <span class=\"_ _11\"> </span>post <span class=\"_ _11\"> </span>diverse <span class=\"_ _11\"> </span>omvat <span class=\"_ _11\"> </span>andere <span class=\"_ _11\"> </span>teruggevorderde <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>doorgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _19\"> </span>evenals <span class=\"_ _11\"> </span>de gerealiseerde <span class=\"_ _3\"></span>meerwaarde<span class=\"_ _f\"></span>n o<span class=\"_ _4\"></span>p de verkoop <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an vaste <span class=\"_ _f\"></span>activ<span class=\"_ _4\"></span>a. <span class=\"ff31 fc21\"> <span class=\"_ _37\"> </span> </span>(32) <span class=\"_ _13\"> </span>Personeelskosten <span class=\"_ _f\"></span>   Het personeelsbestand<span class=\"_ _3\"></span> van de Gr<span class=\"_ _f\"></span>oep kan als volgt worden ged<span class=\"_ _3\"></span>etailleerd per<span class=\"_ _f\"></span> land: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Tewerkstelling per jaareind<span class=\"_ _4\"></span>e <span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 60<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 2 2 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> per jaareinde  74<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Gemiddelde tewerkstelling <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 55<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 3 3 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk  <span class=\"_ _4\"></span>  13<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> gemiddelde tewerkstelling <span class=\"_ _4\"></span> 71<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>Dit be<span class=\"_ _f\"></span>treffen de <span class=\"_ _f\"></span>VTE <span class=\"_ _3\"></span>van de<span class=\"_ _f\"></span> tewerkgestelde<span class=\"_ _f\"></span> personeelsleden.<span class=\"_ _f\"></span> De Gr<span class=\"_ _f\"></span>oep doet <span class=\"_ _f\"></span>daarnaast <span class=\"_ _f\"></span>nog beroep <span class=\"_ _f\"></span>op consultants, <span class=\"_ _2\"></span>onderaanne<span class=\"_ _3\"></span>mers <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>interimpersoneel <span class=\"_ _2\"></span>waarvan <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verloningen <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>lasten zijn verwerkt. Zij <span class=\"_ _f\"></span>maken derhalve geen deel uit <span class=\"_ _f\"></span>van de in deze rubriek opgen<span class=\"_ _3\"></span>omen cijfers. De toename van het<span class=\"_ _f\"></span> personeelsbestand uit zich in<span class=\"_ _f\"></span> de personeelskosten: 31.12.2<span class=\"ls2d\">022</span> 31.12.20<span class=\"ls2d\">21</span> Personeelskosten<span class=\"_ _4\"></span> kEUR kEUR Salarissen 2.902 2.414 Sociale bijdragen<span class=\"_ _4\"></span> 700<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Groepsverzekering<span class=\"_ _4\"></span> 7 7 Diverse voordelen en ov<span class=\"_ _4\"></span>erige personeelskosten<span class=\"_ _4\"></span> 162<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>Totaal 3.771<span class=\"ls0\"> </span>3.145<span class=\"ls0\"> </span>Een <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>personeelsleden<span class=\"_ _f\"></span> is<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>actief <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>vlak <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>ontwikkeling. <span class=\"_ _3a\"></span>Het <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>hun <span class=\"_ _f\"></span>verloning dat betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft op <span class=\"_ _3\"></span>de onder <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3\"></span>vaste ac<span class=\"_ _3\"></span>tiva geacti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>eerde on<span class=\"_ _f\"></span>twikkelingskosten w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt i<span class=\"_ _3\"></span>n mindering <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>person<span class=\"_ _f\"></span>eelskosten <span class=\"_ _2\"></span>gebracht <span class=\"_ _2\"></span>z<span class=\"_ _3\"></span>odat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bovenstaande <span class=\"_ _2\"></span>bedragen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>zijn. Het gaat om <span class=\"_ _4\"></span>een bedrag van respectievelijk 403 kEUR en 431 kEUR voor 2022 en 2<span class=\"_ _4\"></span>021 dat betrekking<span class=\"_ _f\"></span> heeft op de ontwikk<span class=\"_ _f\"></span>elingswerkzaamheden binnen he<span class=\"_ _f\"></span>t so<span class=\"_ _4\"></span>ftware seg<span class=\"_ _f\"></span>ment.  De groepsverze<span class=\"_ _3\"></span>kering is van<span class=\"_ _f\"></span> het <span class=\"_ _4\"></span>type <span class=\"ff33\">defined contribu<span class=\"_ _f\"></span>tion<span class=\"ff2f\">. </span></span>Anderzijds <span class=\"_ _7\"> </span>zijn <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>voorgesteld<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>bruto <span class=\"_ _5\"> </span>waarden, <span class=\"_ _7\"> </span>zodat <span class=\"_ _5\"> </span>persoonlijk<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>bijdragen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de werknemers <span class=\"_ _19\"> </span>of <span class=\"_ _19\"> </span>andere <span class=\"_ _19\"> </span>terugvorderingen <span class=\"_ _19\"> </span>m.b.t. <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verloningen <span class=\"_ _19\"> </span>separaat <span class=\"_ _19\"> </span>onder <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>o<span class=\"_ _4\"></span>verige bedrijfsopbrengst<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>terug <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>vinden<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>zijn. <span class=\"_ _2\"></span>Het <span class=\"_ _4\"></span>respectievelijke<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>bedrag <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>022 <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>130 <span class=\"_ _4\"></span>kEUR<span class=\"_ _3\"></span> en <span class=\"_ _19\"> </span>110 <span class=\"_ _19\"> </span>kEUR. <span class=\"_ _19\"> </span>Deze <span class=\"_ _19\"> </span>bed<span class=\"_ _3\"></span>ragen <span class=\"_ _19\"> </span>kunnen <span class=\"_ _11\"> </span>ev<span class=\"_ _4\"></span>entueel <span class=\"_ _11\"> </span>in <span class=\"_ _19\"> </span>mindering <span class=\"_ _19\"> </span>worden <span class=\"_ _19\"> </span>gebracht <span class=\"_ _11\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _19\"> </span>deze<span class=\"_ _f\"></span> personeelskosten o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> zich zo een beeld <span class=\"_ _f\"></span>te vormen van de nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> kost voor de<span class=\"_ _f\"></span> Groep. <span class=\"_ _4\"></span> 33.<span class=\"ls0\">2<span class=\"ls25\">. </span>Netto bijzondere waa<span class=\"_ _3\"></span>rdevermindering<span class=\"_ _f\"></span>sverliezen op vaste activa </span>Netto bijzond<span class=\"_ _4\"></span>ere waardevermindering<span class=\"_ _4\"></span>sverliezen 31.12.2022 31.12.2021 op vaste a<span class=\"_ _4\"></span>ctiva Noot<span class=\"ls0\"> </span>kEUR kEUR Bijzondere waardeverminderi<span class=\"_ _4\"></span>ngen op vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (6)<span class=\"ls0\"> </span>- 559<span class=\"ls0\"> </span>Totaal - 559<span class=\"ls0\"> </span>De in <span class=\"_ _f\"></span>2021 <span class=\"_ _f\"></span>uitgewerkte i<span class=\"_ _f\"></span>mpairment <span class=\"_ _3\"></span>analyse <span class=\"_ _f\"></span>m.b.t. Ea<span class=\"_ _f\"></span>sy<span class=\"_ _4\"></span>Order <span class=\"_ _f\"></span>gaf aanleidin<span class=\"_ _3\"></span>g <span class=\"_ _3\"></span>tot <span class=\"_ _f\"></span>het aanlegg<span class=\"_ _f\"></span>en van <span class=\"_ _f\"></span>een netto <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeve<span class=\"_ _3\"></span>rmindering <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>en vas<span class=\"_ _f\"></span>te acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>kEUR. <span class=\"_ _f\"></span>Eind <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>zijn er geen indicaties<span class=\"_ _f\"></span> dat deze bijzondere waarde<span class=\"_ _f\"></span>vermindering al dan niet gedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lijk teruggedraaid<span class=\"_ _f\"></span> kan worden. <span class=\"_ _2\"></span>Dit <span class=\"_ _b\"></span>feit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>meteen <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>verklaring <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>afname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>reguliere <span class=\"_ _2\"></span>afschrijvingslast <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _4\"></span>et boekjaar 2022 (1.2<span class=\"_ _f\"></span>6<span class=\"_ _4\"></span>7 kEUR<span class=\"_ _3\"></span>) in vergelijking <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>et het vor<span class=\"_ _3\"></span>ige jaar (1.600 kEUR<span class=\"_ _f\"></span>). 33.<span class=\"ls0\">3<span class=\"ls25\">. </span>Voorzieningen </span>31.12.2022 31.12.2021 Voorzieningen<span class=\"_ _4\"></span> Noot<span class=\"ls0\"> </span>kEUR kEUR Voorzieningen (dotatie + <span class=\"_ _4\"></span>; terugneming <span class=\"_ _4\"></span>-) (18)<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>Totaal (145) 175<span class=\"ls0\"> </span>In <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>voorzien<span class=\"_ _f\"></span>ing <span class=\"_ _2\"></span>aangelegd <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>175 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>dekking <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>geschillen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>(administratieve boete <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>FS<span class=\"_ _f\"></span>MA <span class=\"_ _7\"> </span>m.b.t. <span class=\"_\"> </span>inkoop <span class=\"_ _7\"> </span>eigen <span class=\"_\"> </span>aandelen <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>150 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>geschil <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>gewezen<span class=\"_ _f\"></span> personeelslid van<span class=\"_ _3\"></span> 25 kEUR).  Deze bedragen werden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afgewikkeld in 2022. In 2022 werd een voorziening<span class=\"_ _3\"></span> aangelegd ter dekking<span class=\"_ _3\"></span> van een <span class=\"_ _2\"></span>nieuw <span class=\"_ _4\"></span>geschil <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>personeelslid<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>ten <span class=\"_ _2\"></span>belope<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _2\"></span>Zodoende <span class=\"_ _4\"></span>leidt <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>netto<span class=\"_ _4\"></span>-opbrengst van 14<span class=\"_ _f\"></span>5<span class=\"_ _4\"></span> kEUR in de winst- en <span class=\"_ _f\"></span>verliesrekening van 2022.  (33) <span class=\"_ _11\"> </span> <span class=\"_ _14\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>Afschrijvingen, <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>bijzondere <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _3\"></span>ringsverliezen <span class=\"_ _11\"> </span>op <span class=\"_ _14\"> </span>vaste <span class=\"_ _11\"> </span>activa <span class=\"_ _14\"> </span>en voorzieningen<span class=\"_ _f\"></span> 33.1. Afschrijvingen<span class=\"_ _f\"></span> De afschrijvingen <span class=\"_ _3\"></span>kunnen als v<span class=\"_ _3\"></span>olgt worden gedetaill<span class=\"_ _f\"></span>eerd: 31.12.20<span class=\"ls2d\">22</span> 31.12.2021 Afschrijvingen  Noot<span class=\"ls0\"> </span>kEUR kEUR Afschrijvingen immateri\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> (7)<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>1.085 Afschrijvingen materi\u00eble vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (8)<span class=\"ls0\"> </span>503<span class=\"ls0\"> </span>515<span class=\"ls0\"> </span>Totaal 1.267<span class=\"ls0\"> </span>1.600<span class=\"ls0\"> </span>De <span class=\"_ _14\"> </span>afschrijvingslasten<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>immateri\u00eble <span class=\"_ _14\"> </span>vaste <span class=\"_ _14\"> </span>activa <span class=\"_ _14\"> </span>omvatten <span class=\"_ _14\"> </span>zowel <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>afschrijvingslast<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>o<span class=\"_ _4\"></span>p immateri\u00eble<span class=\"_ _3\"></span> activa<span class=\"_ _f\"></span> die in <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>kader van <span class=\"_ _3\"></span>de o<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ername <span class=\"_ _f\"></span>ge\u00efdentificeerd <span class=\"_ _f\"></span>werden als <span class=\"_ _f\"></span>de afschrijvingslast<span class=\"_ _f\"></span>en op de ontwikkelin<span class=\"_ _f\"></span>gsko<span class=\"_ _4\"></span>sten die sind<span class=\"_ _f\"></span>sdien werden geactiveerd. <span class=\"_ _3\"></span>  De <span class=\"_ _3\"></span>afschrijvingen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _f\"></span>vaste acti<span class=\"_ _f\"></span>va hebben<span class=\"_ _f\"></span> vooral <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>gebruiksrechten <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p h<span class=\"_ _f\"></span>et wagenpark. (34) <span class=\"_ _13\"> </span>Netto bijzonde<span class=\"_ _3\"></span>re waardev<span class=\"_ _3\"></span>erminderingsverlie<span class=\"_ _3\"></span>zen op vlottende act<span class=\"_ _3\"></span>iva    Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Netto bijzondere waard<span class=\"_ _4\"></span>everminderingsverliezen <span class=\"_ _4\"></span> 31.12.2022 31.12.2021 op vlottende activ<span class=\"_ _4\"></span>a Noot<span class=\"ls0\"> </span>kEUR kEUR Waardeverminderingen op<span class=\"_ _4\"></span> vorderingen <span class=\"_ _4\"></span> (10), (15) 2.473 1.837 Waardeverminderingen op<span class=\"_ _4\"></span> voorraden<span class=\"_ _4\"></span> (12) 87<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>Totaal 2.560<span class=\"ls0\"> </span>1.835<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>waardevermind<span class=\"_ _f\"></span>eringen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>niet<span class=\"_ _4\"></span>-gerealiseerde<span class=\"_ _f\"></span> als de <span class=\"_ _4\"></span>gerealiseerde waard<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>erminderingen evenals de provisie voor kredietverliezen. De hoogte van het bedrag is med<span class=\"_ _3\"></span>e afhankelijk van het <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>verblijvend gedeelt<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>an het contra<span class=\"_ _f\"></span>ct op het moment van de<span class=\"_ _f\"></span> kennisgeving <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>faling. <span class=\"_ _6\"> </span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>meer <span class=\"_ _6\"> </span>details <span class=\"_ _6\"> </span>inzake <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>geboekte <span class=\"_ _6\"> </span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _6\"> </span>op uitstaande vorderingen uit <span class=\"_ _4\"></span>financi\u00eble leasing verwijzen we <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>de overeenkomstige balansrubrieken<span class=\"_ _f\"></span> (noot 10 en 15).<span class=\"_ _3\"></span> (35) <span class=\"_ _13\"> </span>Overige lasten<span class=\"_ _3\"></span>      Deze rubriek kan<span class=\"_ _3\"></span> als volgt verder w<span class=\"_ _3\"></span>orden gedetaill<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rd: 31.12.2022 31.12.2021 Overige lasten kEUR kEUR Huisvesting 294<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>Autokosten 537<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Materiaalkosten 210<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Communicatiekosten<span class=\"_ _4\"></span> 238<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>Vergoeding van het manage<span class=\"_ _4\"></span>ment <span class=\"_ _4\"></span> 997<span class=\"ls0\"> </span>1.193 Overige vergoedingen en er<span class=\"_ _4\"></span>elonen<span class=\"_ _4\"></span> 4.127 1.992 Onderaannemingen<span class=\"_ _4\"></span> 196<span class=\"ls0\"> </span>223<span class=\"ls0\"> </span>Beursnotering<span class=\"_ _4\"></span> 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Representatie en vertegen<span class=\"_ _4\"></span>woordiging<span class=\"_ _4\"></span> 136<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Sales en marketing<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Interimpersoneel<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>Administratie 225<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Niet-aftrekbare BTW en a<span class=\"_ _4\"></span>ndere bedrijfsbelas<span class=\"_ _4\"></span>tingen<span class=\"_ _4\"></span> 242<span class=\"ls0\"> </span>72<span class=\"ls0\"> </span>Andere 163<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 8.323<span class=\"ls0\"> </span>5.560<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>toename <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>lasten <span class=\"_ _f\"></span>2.763 <span class=\"_ _f\"></span>kEUR <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>toenemen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>5.560 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> in 2021 tot 8.323 kEUR. Het aandeel van <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap bedraagt hierin 1.723 kEUR,<span class=\"_ _f\"></span> waarvan <span class=\"_\"> </span>1.682 <span class=\"_\"> </span>kEUR <span class=\"_ _7\"> </span>teru<span class=\"_ _f\"></span>g <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>vinden <span class=\"_ _7\"> </span>is <span class=\"_\"> </span>onder <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>overige<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>vergoed<span class=\"_ _4\"></span>ingen <span class=\"_\"> </span>en <span class=\"_\"> </span>erelonen. <span class=\"_\"> </span>Naast <span class=\"_ _7\"> </span>de<span class=\"_ _f\"></span> vergoeding van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lokaal m<span class=\"_ _4\"></span>anagement omvat <span class=\"_ _4\"></span>deze post <span class=\"_ _4\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald aan zelfstandige verkopers.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>Het merendeel van de door Payment Solutions gerealisee<span class=\"_ _f\"></span>rde <span class=\"_ _4\"></span>verkopen wordt<span class=\"_ _f\"></span> via dit extern verk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>opsapparaat ger<span class=\"_ _f\"></span>ea<span class=\"_ _4\"></span>liseerd.  De <span class=\"_ _f\"></span>meest sig<span class=\"_ _3\"></span>nificante <span class=\"_ _f\"></span>post <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>de overige <span class=\"_ _f\"></span>vergoeding<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>en erelon<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>die 4.<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>27 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>bedragen in<span class=\"_ _f\"></span> 2022<span class=\"_ _f\"></span>.  Zij <span class=\"_ _36\"> </span>omvat <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>h<span class=\"_ _3\"></span>ele <span class=\"_ _36\"> </span>reeks <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>derden <span class=\"_ _36\"> </span>betaalde <span class=\"_ _36\"> </span>sommen <span class=\"_ _9\"> </span>zoals <span class=\"_ _36\"> </span>advocaat<span class=\"_ _4\"></span>- <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>deurwaarderskosten, boekhouding <span class=\"_ _f\"></span>en audit<span class=\"_ _f\"></span>kosten, extern<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>consultants <span class=\"_ _3\"></span>(IT, <span class=\"_ _f\"></span><span class=\"ff37\">ontwikkelaars, <span class=\"_ _f\"></span>\u2026).  <span class=\"_ _f\"></span>De aan<span class=\"_ _f\"></span> bestuurders <span class=\"_ _f\"></span>betaalde<span class=\"_ _f\"></span> </span>vergoedingen vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de uitvoering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an hun mandaat w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden ook hierin <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgenomen.   Anderzijds is de fluctua<span class=\"_ _f\"></span>tie van een aantal posten l<span class=\"_ _f\"></span>osstaand van de contributie van <span class=\"_ _f\"></span>Payment Solutions. Zo <span class=\"_ _f\"></span>omvatten <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>vergoedingen <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>erelonen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>(\u00e9\u00e9nmalig)<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>bedrag <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>250 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>betrekking<span class=\"_ _f\"></span> heeft <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>kost <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>afgeronde <span class=\"_ _5\"> </span>migratie <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>nieuwe <span class=\"_ _5\"> </span>betaalpar<span class=\"_ _f\"></span>tner <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>meer vergoedingen beta<span class=\"_ _f\"></span>ald aan externe medewerk<span class=\"_ _f\"></span>ers (o.m. developers in het <span class=\"_ _3\"></span>softwaresegment).  Sales <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>marketing <span class=\"_ _f\"></span>kennen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>toename <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>354 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>inschakelen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>extern call center als onders<span class=\"_ _f\"></span>teuning voor voorna<span class=\"_ _3\"></span>melijk de be<span class=\"_ _f\"></span>taalterminal verkoopsactivi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>iten.  Niet-aftrekbare <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>en <span class=\"_ _2\"></span>andere <span class=\"_ _b\"></span>bedrijfsbelastingen <span class=\"_ _2\"></span>omvat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2022 <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>administratieve <span class=\"_ _2\"></span>schikking <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an 150 kEUR <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>inkoop <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen. D<span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>bedrag was <span class=\"_ _4\"></span>reeds <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>geconsolideerde cijfers <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>2021 verwerkt als een <span class=\"_ _f\"></span>voorziening en is in 2022 <span class=\"_ _f\"></span>effectief betaald.  (36)<span class=\"_ _20\"> </span>Financi\u00eble opbren<span class=\"_ _f\"></span>gsten en kosten36.1. Financi\u00eble op<span class=\"_ _3\"></span>brengsten De financi\u00eble opbreng<span class=\"_ _f\"></span>sten kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden weergege<span class=\"_ _3\"></span>ven: 31.12.2022 31.12.2021 Financi\u00eble opbrengsten<span class=\"_ _4\"></span> kEUR kEUR Financieringsbaten lease con<span class=\"_ _4\"></span>tracten 631<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Intresten op u<span class=\"_ _4\"></span>itgeleende geldmiddelen<span class=\"_ _4\"></span> -6Totaal 631<span class=\"ls0\"> </span>497<span class=\"ls0\"> </span>Zoals <span class=\"_\"> </span>vermeld <span class=\"_\"> </span>onder <span class=\"_\"> </span>toeli<span class=\"_ _f\"></span>chting <span class=\"_\"> </span>(5) <span class=\"_\"> </span>Belangrijkste <span class=\"_\"> </span>grondslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_\"> </span>verslaggeving <span class=\"_ _7\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_\"> </span>(j)<span class=\"_ _f\"></span> Financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span><span class=\"ff37\">\u2013<span class=\"ff31\"> <span class=\"_ _2\"></span></span></span>Vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease,<span class=\"ff31\"> <span class=\"_ _2\"></span></span>wordt <span class=\"_ _2\"></span>initieel<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntante <span class=\"_ _2\"></span>waarde<span class=\"_ _f\"></span> van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>erkend, en <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>intresten worden bijgeboekt <span class=\"_ _4\"></span>doorheen de <span class=\"_ _2\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>Het <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>aan <span class=\"_ _b\"></span>de<span class=\"_ _f\"></span> hand van de impliciete rentevoe<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>die van kracht was op het moment van het initieel<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>erkennen van de netto geactualiseerd<span class=\"_ _f\"></span>e waarde (5% in zowel<span class=\"_ _f\"></span> 2022 als in 2021).    De <span class=\"_ _4\"></span>toename van <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>rubriek <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>louter <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acquisitie van <span class=\"_ _4\"></span>Payment Solutions aangezien <span class=\"_ _f\"></span>er door die acqu<span class=\"_ _f\"></span>isitie additionele financi\u00eble l<span class=\"_ _f\"></span>ease contracten worden<span class=\"_ _3\"></span> toegevoegd<span class=\"_ _f\"></span> tot de contractenbasis.<span class=\"_ _f\"></span> 36.2. Financi\u00eble kost<span class=\"_ _f\"></span>en De financi\u00eble kos<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n kunnen als v<span class=\"_ _3\"></span>olgt worden weerg<span class=\"_ _3\"></span>egeven:  31.12.20<span class=\"ls54\">22</span> 31.12.20<span class=\"ls54\">21</span> Financi\u00eble kosten<span class=\"_ _4\"></span> kEUR kEUR Intresten op finan<span class=\"_ _4\"></span>ci\u00eble schulden  31<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Overige 85<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Totaal 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>(37)  <span class=\"_ _4f\"> </span>Belastingen op he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>resultaa<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span> Het detail van de belas<span class=\"_ _f\"></span>tingen op het resultaat is als <span class=\"_ _f\"></span>volgt:  <span class=\"ff31 fc21\"> </span>31.12.20<span class=\"ls2d\">22</span> 31.12.2021 Belastingen op het resu<span class=\"_ _4\"></span>ltaat kEUR kEUR Vennootschaps<span class=\"_ _4\"></span>belasting (+ kost ; <span class=\"_ _4\"></span>- opbrengst)<span class=\"_ _4\"></span> 268<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>Latente belastingen  (+ kos<span class=\"_ _4\"></span>t ; -<span class=\"_ _4\"></span> opbrengst)<span class=\"_ _4\"></span> (168)<span class=\"ls0\"> </span>(678)<span class=\"ls0\"> </span>Totaal 100<span class=\"ls0\"> </span>(143) De reconciliatie<span class=\"_ _3\"></span> tussen de stand<span class=\"_ _f\"></span>aard en de effectieve belastingsv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>et is als volgt: 31.12.2022 31.12.2021 Reconciliatie stand<span class=\"_ _4\"></span>aard en effectieve belas<span class=\"_ _4\"></span>tingsvoet<span class=\"_ _4\"></span> kEUR kEUR Resultaat voor be<span class=\"_ _4\"></span>lastingen 1.740<span class=\"ls0\"> </span>510<span class=\"ls0\"> </span>Belastingen aan stand<span class=\"_ _4\"></span>aard belastingsvoet (25% b<span class=\"_ _4\"></span>eide boekjaren<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> 435<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Reconciliatieposten:<span class=\"_ _4\"></span> Impairment goodwill / an<span class=\"_ _4\"></span>dere immateri\u00eble activa <span class=\"_ _4\"></span>en materi\u00eble vaste activ<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> - 140<span class=\"ls0\"> </span>Permanente verschillen op<span class=\"_ _4\"></span> verworpen uitgaven<span class=\"_ _4\"></span> 87<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>Belastingen op vorige bo<span class=\"_ _4\"></span>ekjaren (62)<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>Erkenning actieve belastin<span class=\"_ _4\"></span>gslatenties op v<span class=\"_ _4\"></span>roegere bestaande verliez<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> (218)<span class=\"ls0\"> </span>(264)<span class=\"ls0\"> </span>R&amp;D tax credit niet belast <span class=\"_ _4\"></span> (38)<span class=\"ls0\"> </span>(40)<span class=\"ls0\"> </span>Verschil in stand<span class=\"_ _4\"></span>aardtarief tussen Belgi\u00eb en a<span class=\"_ _4\"></span>ndere landen<span class=\"_ _4\"></span> - 4 Groepsbijdrage <span class=\"_ _4\"></span> (313)<span class=\"ls0\"> </span>- Verhoging wegens onv<span class=\"_ _4\"></span>oldoende <span class=\"_ _4\"></span>voorafbetalingen<span class=\"_ _4\"></span> 25<span class=\"ls0\"> </span>7 Niet belaste winsten<span class=\"_ _4\"></span> (389)<span class=\"ls0\"> </span>(315)<span class=\"ls0\"> </span>Niet erkende actieve belastin<span class=\"_ _4\"></span>gslatenties op v<span class=\"_ _4\"></span>erliezen  572<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Wijziging belastingsv<span class=\"_ _4\"></span>oet Frankrijk<span class=\"_ _4\"></span> - (66)<span class=\"ls0\"> </span>Overige 1 5 Totaal reconciliatieposten<span class=\"_ _4\"></span> (335) (271) Belastingen in de winst<span class=\"_ _4\"></span>- en ver<span class=\"_ _4\"></span>liesrekening (+ kost / <span class=\"_ _4\"></span>- opbren<span class=\"_ _4\"></span>gst) 100<span class=\"ls0\"> </span>(143) Effectieve <span class=\"_ _e\"> </span>b<span class=\"_ _4\"></span>elastingsvoet <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>het <span class=\"_ _9\"> </span>boekjaar, <span class=\"_ _e\"> </span>gec<span class=\"_ _4\"></span>orrigeerd <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>b<span class=\"_ _4\"></span>elastingen <span class=\"_ _9\"> </span>op 9,3 - <span class=\"fc2 sc0\">vo</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> b</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kj</span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> (%</span><span class=\"fc2 sc0\">) </span><span class=\"fc2 sc0\"> </span>In <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>berekening <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>effectieve <span class=\"_ _e\"> </span>belastingvoet <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _9\"> </span>boekjaar <span class=\"_ _e\"> </span>worden <span class=\"_ _9\"> </span>posten <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>betrekking hebben <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>voorgaande <span class=\"_ _f\"></span>jaren <span class=\"_ _f\"></span>niet <span class=\"_ _3a\"></span>weerhouden, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>casu <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>voorgaande<span class=\"_ _f\"></span> boekjaren. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>lage <span class=\"_ _7\"> </span>effect<span class=\"_ _f\"></span>ieve <span class=\"_ _5\"> </span>belas<span class=\"_ _f\"></span>tingsvoet <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>9,3% <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>verklaard <span class=\"_ _7\"> </span>door<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>erkenning<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>van bijkomende <span class=\"_ _2\"></span>actieve<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _2\"></span>belastin<span class=\"_ _3\"></span>gen, <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>toepassen <span class=\"_ _2\"></span>van<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>groepsbijdr<span class=\"_ _f\"></span>age <span class=\"_ _b\"></span>tussen <span class=\"_ _2\"></span>Belgische<span class=\"_ _f\"></span> vennootschappen <span class=\"_\"> </span>en <span class=\"_\"> </span>een <span class=\"_ _7\"> </span>gedeelte <span class=\"_\"> </span>niet <span class=\"_ _7\"> </span>belast<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>winsten <span class=\"_\"> </span>dankzij <span class=\"_ _7\"> </span>fiscaal<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>overdraagbare <span class=\"_\"> </span>verliezen. Anderzijds <span class=\"_\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _7\"> </span>dit <span class=\"_\"> </span>wel <span class=\"_ _7\"> </span>gecompenseerd <span class=\"_\"> </span>door <span class=\"_ _7\"> </span>niet <span class=\"_ _7\"> </span>er<span class=\"_ _3\"></span>kende <span class=\"_ _7\"> </span>actieve<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>uitgestelde <span class=\"_ _7\"> </span>belastingen <span class=\"_\"> </span>op verliezen van het b<span class=\"_ _f\"></span>oek<span class=\"_ _4\"></span>jaar.<span class=\"_ _f\"></span>  <span class=\"_ _4\"></span>  37.1. Vennootschapsbela<span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>ing De <span class=\"_ _b\"></span>vennootschapsbelastin<span class=\"_ _3\"></span>g <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>omvat <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>belastingen <span class=\"_ _b\"></span>op <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>resultaat <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>boekjaar <span class=\"_ _b\"></span>(268 kEUR <span class=\"_ _c\"></span>kost). <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _c\"></span>afname <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>vennootschapsbelasting <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>gevolg <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>groepsbijdrag<span class=\"_ _f\"></span>e <span class=\"_ _c\"></span>tussen Belgische <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ennootschappe<span class=\"_ _f\"></span>n, waardoor de <span class=\"_ _f\"></span>belastingskost <span class=\"_ _3\"></span>wordt ver<span class=\"_ _f\"></span>min<span class=\"_ _4\"></span>derd ten<span class=\"_ _3\"></span> belope <span class=\"_ _f\"></span>van het fiscal<span class=\"_ _f\"></span>e voordeel (313 kE<span class=\"_ _3\"></span>UR).  De <span class=\"_ _3\"></span>Groep <span class=\"_ _f\"></span>geniet <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>significant <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>aan n<span class=\"_ _3\"></span>iet <span class=\"_ _f\"></span>belaste <span class=\"_ _f\"></span>winsten <span class=\"_ _f\"></span>(389 <span class=\"_ _f\"></span>kEUR) <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>fiscaal overdraagbare verliezen. <span class=\"_ _4\"></span>Naast <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap, betalen eveneens <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Smart <span class=\"_ _4\"></span>Card <span class=\"_ _4\"></span>Division en Magellan <span class=\"_ _f\"></span>vennootschapsbe<span class=\"_ _f\"></span>lasting. De <span class=\"_ _f\"></span>andere <span class=\"_ _f\"></span>vennootschapp<span class=\"_ _f\"></span>en niet <span class=\"_ _f\"></span>aangezien <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>verlieslatend <span class=\"_ _f\"></span>waren in 2022.   37.2. Latente belas<span class=\"_ _f\"></span>tingen De aansluiting van de<span class=\"_ _f\"></span> latente belastingen met<span class=\"_ _3\"></span> de balansmutati<span class=\"_ _f\"></span>es <span class=\"_ _4\"></span>is als volgt<span class=\"_ _3\"></span> voor 2022 en 2021 : Aansluiting latente belastingen met balansmutaties 31.12.2022 31.12.2022 Boekjaar 2022 kEUR kEUR Noot Kost Opbrengst Erkenning actieve uitgestelde<span class=\"_ _3\"></span> belastingen m.b.t. Keyware Technologies <span class=\"_ _4\"></span> (9) - 218<span class=\"ls0\"> </span>Uitgestelde belasting op omzeterkenning Magellan  (19) 38<span class=\"ls0\"> </span>Re\u00eble waarde-aanpassingen Magellan (19) 105<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Keyware Smart Card Division (19) - 200<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Payment Solutions (19) 317<span class=\"ls0\"> </span>- Totaal 355<span class=\"ls0\"> </span>523<span class=\"ls0\"> </span>Netto latente belastingen (opb<span class=\"_ _3\"></span>rengsten min kosten)<span class=\"_ _4\"></span> 168<span class=\"ls0\"> </span>Aansluiting latente belastingen met balansmutaties 31.12.2021 31.12.2021 Boekjaar 2021 kEUR kEUR Noot Kost Opbrengst Aanwending fiscale verliezen Magellan (9) 29<span class=\"ls0\"> </span>- Erkenning actieve uitgestelde<span class=\"_ _3\"></span> belastingen m.b.t. Keyware Technologies <span class=\"_ _4\"></span> (9) - 264<span class=\"ls0\"> </span>Uitgestelde belasting op omzeterkenning Magellan  (19) 30<span class=\"ls0\"> </span>Re\u00eble waarde-aanpassingen Magellan (19) - 98<span class=\"ls0\"> </span>Verlaging Franse belastingsvoet  (19) - 66<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Keyware Smart Card Division (19) - 249<span class=\"ls0\"> </span>Totaal 29<span class=\"ls0\"> </span>707<span class=\"ls0\"> </span>Netto latente belastingen (opb<span class=\"_ _3\"></span>rengsten min kosten)<span class=\"_ _4\"></span> 678<span class=\"ls0\"> </span>Latente <span class=\"_ _4\"></span>belastingen <span class=\"_ _4\"></span>presenteren in <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>nog steeds <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-baat <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>168 kEUR, <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>beduidend<span class=\"_ _f\"></span> lager <span class=\"_ _b\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>78 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>De <span class=\"_ _2\"></span>voornaamste <span class=\"_ _2\"></span>verklaring <span class=\"_ _b\"></span>hierbij <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>opzetten <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>2022 bij <span class=\"_ _3a\"></span>Payment <span class=\"_ _f\"></span>Solutions <span class=\"_ _f\"></span>erkende <span class=\"_ _f\"></span>lease <span class=\"_ _f\"></span>vorderingen, <span class=\"_ _f\"></span>hetzij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>kost van 317 kEUR die <span class=\"_ _f\"></span>er voorheen niet was.  37.3. Fiscaal overd<span class=\"_ _3\"></span>raagbare verli<span class=\"_ _3\"></span>ezen De actie<span class=\"_ _3\"></span>ve latente bela<span class=\"_ _f\"></span>stingen die <span class=\"_ _3\"></span>uitgedrukt z<span class=\"_ _3\"></span>ijn betr<span class=\"_ _3\"></span>effen uitsluitend <span class=\"_ _f\"></span>de Vennootschap. <span class=\"_ _f\"></span>Ultimo 2022 bedragen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fiscaal <span class=\"_ _b\"></span>overdraagbare <span class=\"_ _2\"></span>verliezen <span class=\"_ _2\"></span>56.332 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _b\"></span>waarvan <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>aandeel <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>slechts <span class=\"_ _2\"></span>13.172 kEUR het voorwerp u<span class=\"_ _3\"></span>itmaakt van<span class=\"_ _3\"></span> de uitgedrukte<span class=\"_ _f\"></span> actieve belastinglatentie van 3.<span class=\"_ _f\"></span>293 KEUR. De <span class=\"_ _5\"> </span>fis<span class=\"_ _f\"></span>caal <span class=\"_ _5\"> </span>overdraagb<span class=\"_ _3\"></span>are <span class=\"_ _7\"> </span>verliezen <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>dochtervennootscha<span class=\"_ _3\"></span>ppen <span class=\"_ _7\"> </span>EasyOrder <span class=\"_ _5\"> </span>BV, <span class=\"_ _7\"> </span>KTP <span class=\"_ _7\"> </span>GmbH, Keyware SARL en Payment Solutions<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>BV bedragen respectie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>elijk 5.167 kEUR,<span class=\"_ _3\"></span> 944 kEUR, 676 kEUR en 34 <span class=\"_\"> </span>kEUR. <span class=\"_ _7\"> </span>Met <span class=\"_\"> </span>uitzondering<span class=\"_ _3\"></span> <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>Payment <span class=\"_\"> </span>Solutions <span class=\"_\"> </span>BV <span class=\"_ _7\"> </span>werden <span class=\"_\"> </span>er <span class=\"_\"> </span>geen <span class=\"_ _7\"> </span>ac<span class=\"_ _3\"></span>tieve <span class=\"_ _7\"> </span>(n<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ch <span class=\"_\"> </span>passieve)<span class=\"_ _f\"></span> belastingslatenties uitg<span class=\"_ _3\"></span>edrukt bij de 3 ander<span class=\"_ _f\"></span>e vennootschappen<span class=\"ls22\">. </span> (38)    Impact van<span class=\"_ _3\"></span> acquisiti<span class=\"_ _3\"></span>es Op <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>januari <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>werd <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acquisitie <span class=\"_ _2\"></span>verrich<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>aandelen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>Pay<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent <span class=\"_ _2\"></span>Solutions <span class=\"_ _2\"></span>BV <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>een bedrag van <span class=\"_ _f\"></span>1.375 kEUR, gefin<span class=\"_ _f\"></span>ancierd via banklening <span class=\"_ _f\"></span>ten belope van 1.<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>00 kEUR <span class=\"_ _f\"></span>en via eigen <span class=\"_ _3\"></span>middelen<span class=\"_ _f\"></span> voor het saldo <span class=\"_ _3\"></span>van 375 kEUR. De liq<span class=\"_ _3\"></span>uide middelen <span class=\"_ _f\"></span>verworven <span class=\"_ _4\"></span>bij acquisitie b<span class=\"_ _f\"></span>edroegen 335 kEUR.  Er is geen <span class=\"ff33\">earn-out<span class=\"_ _f\"></span><span class=\"ff2f\"> <span class=\"_ _4\"></span><span class=\"ff37\">clausule v<span class=\"_ _3\"></span>oorzien in de koop<span class=\"_ _f\"></span>overeenkomst (\u2018SPA\u2019).<span class=\"ff2f\"> </span></span></span></span>De lening van 1.000 kEUR verstrekt door KBC Bank wordt afgelost in 60 maandelijkse schijven<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>met als einddatum februari<span class=\"_ _f\"></span> 2027.  De <span class=\"_ _c\"></span>contributie <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>deze <span class=\"_ _e\"></span>acquisitie <span class=\"_ _b\"></span>tot <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>winst- <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>verliesrekening<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>2<span class=\"_ _4\"></span>022 <span class=\"_ _c\"></span>kan <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>vo<span class=\"_ _4\"></span>lgt <span class=\"_ _b\"></span>worden samengevat: Contributie van<span class=\"_ _4\"></span> Payment Solutions<span class=\"_ _4\"></span> tot het resultaat v<span class=\"_ _4\"></span>an 2022 kEUR Omzet  5.092 Bedrijfswinst (EBIT)<span class=\"_ _4\"></span> 1.124 EBITDA 1.456 Winst voor <span class=\"_ _4\"></span>belastingen 1.198 Netto winst 885<span class=\"ls0\"> </span>De kosten verb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden aan deze transac<span class=\"_ _f\"></span>tie zijn verwaarloosbaa<span class=\"_ _3\"></span>r. In 2021 werden geen a<span class=\"_ _f\"></span>cquisities verricht.  Voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>overige <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>mutatie <span class=\"_ _b\"></span>verklaard <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>lagere <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>baa<span class=\"_ _f\"></span>t vertonen (lager bedrag van actieve latente belastinge<span class=\"_ _f\"></span>n <span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>uitgesteld<span class=\"_ _3\"></span>e bela<span class=\"_ _4\"></span>sting<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>m.b.t. de <span class=\"_ _4\"></span>lease vorderingen van Keyware Smart Card Division). Tenslotte omvatte het vorige boekjaar een opbrengst van <span class=\"_ _1d\"> </span>66 <span class=\"_ _24\"> </span>kEUR, <span class=\"_ _24\"> </span>die <span class=\"_ _24\"> </span>betrekking <span class=\"_ _1d\"> </span>had <span class=\"_ _24\"> </span>op <span class=\"_ _1d\"> </span>een <span class=\"_ _24\"> </span>actualisatie <span class=\"_ _1d\"> </span>aan <span class=\"_ _24\"> </span>het <span class=\"_ _24\"> </span>lagere <span class=\"_ _1d\"> </span>tarief <span class=\"_ _24\"> </span>van <span class=\"_ _1d\"> </span>de vennootschapsbelasting<span class=\"_ _f\"></span> in Frankrijk (van 26,5% naar<span class=\"_ _f\"></span> 25<span class=\"_ _4\"></span>%), en die niet-re<span class=\"_ _3\"></span>current van aard<span class=\"_ _f\"></span> is.  Wij verwijzen naar<span class=\"_ _3\"></span> de 2 vermelde<span class=\"_ _f\"></span> balansrubrieken voor verdere duid<span class=\"_ _3\"></span>ing. (39)   Vergoedin<span class=\"_ _f\"></span>gen in de vorm van eigen<span class=\"_ _3\"></span> vermogensi<span class=\"_ _f\"></span>nstr<span class=\"_ _4\"></span>umenten Er <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>geen <span class=\"_ _c\"></span>lopende <span class=\"_ _b\"></span>warrantenplannen <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>eer. <span class=\"_ _b\"></span>Het <span class=\"_ _b\"></span>meest <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>warrantenplan <span class=\"_ _b\"></span>was <span class=\"_ _b\"></span>to<span class=\"_ _4\"></span>egekend <span class=\"_ _b\"></span>in 2014 <span class=\"_ _c\"></span>(B.A.V. <span class=\"_ _b\"></span>30 <span class=\"_ _c\"></span>september <span class=\"_ _b\"></span>2014) <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>voorzag <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>2.065.000 <span class=\"_ _b\"></span>aandelen. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>laatste <span class=\"_ _b\"></span>warranten <span class=\"_ _b\"></span>we<span class=\"_ _4\"></span>rden uitgeoefend <span class=\"_ _f\"></span>in 2<span class=\"_ _f\"></span>019. Voor <span class=\"_ _f\"></span>verdere <span class=\"_ _f\"></span>details <span class=\"_ _3\"></span>rond <span class=\"_ _f\"></span>het aa<span class=\"_ _f\"></span>ntal inschrijvin<span class=\"ff37\">gsrecht<span class=\"_ _f\"></span>en (voorh<span class=\"_ _3\"></span>een <span class=\"_ _f\"></span>\u2018warranten\u2019) </span>uitgeoefend per jaar <span class=\"_ _4\"></span>verwijzen wij naar <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>Jaarversla<span class=\"_ _f\"></span>g <span class=\"_ _4\"></span>van 2020 <span class=\"_ _4\"></span>(noot (39) Vergoedingen <span class=\"_ _4\"></span>in de vorm van eigen verm<span class=\"_ _3\"></span>ogensinstrument<span class=\"_ _3\"></span>en).  Er <span class=\"_ _5\"> </span>werd <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>17 <span class=\"_ _5\"> </span>juni <span class=\"_ _5\"> </span>2019 <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>Aandelenoptieplan<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>toegekend <span class=\"_ _5\"> </span>via <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>Buiteng<span class=\"_ _3\"></span>ewone <span class=\"_ _5\"> </span>Algemen<span class=\"_ _f\"></span>e Ve<span class=\"ls0\">rgadering der aande<span class=\"_ _f\"></span>elhouders. Ultimo 2022 zijn er<span class=\"_ _f\"></span> nog 240.000 uitoef<span class=\"_ _3\"></span>enbare aandelenopti<span class=\"_ _f\"></span>es.<span class=\"_ _4\"></span> </span> 31.12.20<span class=\"ls1\">22</span> 31.12.20<span class=\"ls1\">21</span> Aandelenoptieplan Aandelen    Uitoefen-Aandelen    Uitoefen-opties prijs (\u20ac)<span class=\"ff2f\"> </span>opties prijs (\u20ac)<span class=\"ff2f\"> </span>Openstaand begin periode 270.000 - 450.000 - Vervallen (30.000) - (150.000) - Openstaand en uitoefenbaar einde periode 240.000<span class=\"ls0\"> </span>0,98 270.000<span class=\"ls0\"> </span>0,98 Voor <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>n<span class=\"_ _f\"></span>ominatief <span class=\"_ _36\"> </span>detail <span class=\"_ _36\"> </span>per <span class=\"_ _36\"> </span>begunstigde <span class=\"_ _36\"> </span>wordt <span class=\"_ _36\"> </span>verwezen <span class=\"_ _36\"> </span>naar <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>Hoofdstuk <span class=\"_ _36\"> </span>over <span class=\"_ _36\"> </span>Corporate Governance. Tot <span class=\"_ _4\"></span>dusver <span class=\"_ _4\"></span>werden nog <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>opties gelicht. <span class=\"_ _4\"></span>Het <span class=\"_ _4\"></span>lichten v<span class=\"_ _4\"></span>an deze <span class=\"_ _4\"></span>aandelenopties zou, <span class=\"_ _4\"></span>in tegenstelling <span class=\"_ _2\"></span>tot <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>warranten <span class=\"_ _2\"></span>voorheen, <span class=\"_ _2\"></span>niet <span class=\"_ _b\"></span>leiden <span class=\"_ _2\"></span>tot <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>uitr<span class=\"_ _4\"></span>eiken <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>nieuwe <span class=\"_ _b\"></span>aandelen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dus geen <span class=\"_ _7\"> </span>verwatering <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>bestaande<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>aandeelhouders <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span>zich <span class=\"_ _7\"> </span>meebrengen<span class=\"_ _f\"></span>. <span class=\"_ _5\"> </span>De <span class=\"_ _7\"> </span>Vennootscha<span class=\"_ _f\"></span>p beschikt over vold<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ende eig<span class=\"_ _f\"></span>en aandelen om hieraan te v<span class=\"_ _3\"></span>oldoen.  De 150.000 <span class=\"_ _4\"></span>vervallen aandelenopties in <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>hebben betrekking op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>voormalige <span class=\"_ _4\"></span>CEO en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>30.000 van 2022 op de ver<span class=\"_ _f\"></span>trokken CCO. (40)  <span class=\"_ _19\"> </span>Lease-overeenkomsten Lease contracten <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rden h<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ofdzakelijk afgesl<span class=\"_ _f\"></span>oten voor een period<span class=\"_ _f\"></span>e van 60 maanden of 5<span class=\"_ _3\"></span> jaren, maar<span class=\"_ _f\"></span> ook kortere ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn zijn mog<span class=\"_ _3\"></span>elijk.  De <span class=\"_ _2\"></span>verhuurprijs <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pgesplitst <span class=\"_ _4\"></span>tussen <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>onderhoudscomponenten.<span class=\"_ _f\"></span> Voor <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>omzeterkenning <span class=\"_ _b\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>actuele <span class=\"_ _b\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>berekend <span class=\"_ _c\"></span>over <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>volledige<span class=\"_ _f\"></span> duurtijd <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>die <span class=\"_ _3a\"></span>dan <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>geregistreerd <span class=\"_ _3a\"></span>in <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>maand <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>contract <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>aanvang <span class=\"_ _3a\"></span>neemt (installatie). <span class=\"_ _f\"></span>M<span class=\"_ _4\"></span>aandelijks <span class=\"_ _f\"></span>wordt een financi\u00eble<span class=\"_ _f\"></span> opbrengst erk<span class=\"_ _f\"></span>end dewelke het <span class=\"_ _f\"></span>verschil tussen de <span class=\"_ _f\"></span>totale waarde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>geactualiseerde <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>weergeeft. <span class=\"_ _4\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>betr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>king <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het<span class=\"_ _3\"></span> onderhoud wordt gespr<span class=\"_ _3\"></span>eid, over d<span class=\"_ _3\"></span>e duurtijd van het <span class=\"_ _3\"></span>contract, in <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbrengst geno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en.   De <span class=\"_ _b\"></span>bruto-investering <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>nominale <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto-lease <span class=\"_ _b\"></span>component <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract, abstractie <span class=\"_ _f\"></span>makend van <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>ijdswaarde van <span class=\"_ _f\"></span>het geld <span class=\"_ _f\"></span>of van <span class=\"_ _f\"></span>de implici<span class=\"_ _f\"></span>ete intrest. <span class=\"_ _f\"></span>De nett<span class=\"_ _3\"></span>o-investering is<span class=\"_ _f\"></span> de <span class=\"_ _c\"></span>netto <span class=\"_ _e\"> </span>geactualiseerde <span class=\"_ _b\"></span>waarde <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>deze <span class=\"_ _c\"></span>bedragen, <span class=\"_ _c\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>vorderingen <span class=\"_ _c\"></span>terug <span class=\"_ _c\"></span>te vinden zijn op de balans. H<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> verschil tussen beid<span class=\"_ _3\"></span>e zijn de intrest<span class=\"_ _f\"></span>en, uitgedrukt aan nominale waard<span class=\"_ _f\"></span>e, de zgn. niet-verdien<span class=\"_ _3\"></span>de financierin<span class=\"_ _f\"></span>gsbaten.  De <span class=\"_ _f\"></span>activa <span class=\"_ _3a\"></span>co<span class=\"_ _4\"></span>rresponder<span class=\"_ _3\"></span>end <span class=\"_ _3a\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>financi\u00eble<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>lease, <span class=\"_ _3a\"></span>worden <span class=\"_ _f\"></span>opgenomen <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>de b<span class=\"_ _f\"></span>alans <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>gepresenteerd<span class=\"_ _f\"></span> als een<span class=\"_ _f\"></span> vordering, <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>een bedrag <span class=\"_ _f\"></span>dat g<span class=\"_ _3\"></span>elijk <span class=\"_ _f\"></span>is aan <span class=\"_ _f\"></span>de n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to-investering <span class=\"_ _f\"></span>in d<span class=\"_ _f\"></span>e lease, <span class=\"_ _f\"></span>rekening <span class=\"_ _f\"></span>houdend met <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>impliciete <span class=\"_ _7\"> </span>rente. <span class=\"_ _7\"> </span>Deze <span class=\"_ _7\"> </span>bedraagt <span class=\"_ _7\"> </span>consisten<span class=\"_ _f\"></span>t <span class=\"_ _5\"> </span>5 <span class=\"_ _7\"> </span>% <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>beide <span class=\"_ _7\"> </span>jaren. <span class=\"_\"> </span>De <span class=\"_ _5\"> </span>gepresent<span class=\"_ _f\"></span>eerde vorderingen <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>minder <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>omvatten <span class=\"_ _4\"></span>naast <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>openstaande <span class=\"_ _2\"></span>reeds<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>gefactureerde <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span>en tevens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>12 <span class=\"_ _2\"></span>maanden <span class=\"_ _2\"></span>nog <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>factureren <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>hoofde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>lopende <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> lease contracten. <span class=\"_ _3\"></span> De waardevermin<span class=\"_ _3\"></span>deringen betreffen d<span class=\"_ _f\"></span>e op lange en korte ter<span class=\"_ _3\"></span>mijn vorderingen g<span class=\"_ _f\"></span>eboekte bedragen.  31.12.2022 31.12.2021 Lease-overeenkomsten <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> uitstaa<span class=\"_ _4\"></span>nde en nog te factureren b<span class=\"_ _4\"></span>edragen<span class=\"_ _4\"></span> Noot kEUR kEUR Bruto-investering (n<span class=\"_ _4\"></span>ominale waarde)<span class=\"_ _4\"></span> 19.344<span class=\"ls0\"> </span>16.786<span class=\"ls0\"> </span>- niet langer dan \u00e9\u00e9n jaar <span class=\"_ _4\"></span> 9.359 8.288 - langer dan \u00e9\u00e9n jaar en n<span class=\"_ _4\"></span>iet langer dan<span class=\"_ _4\"></span> 5 jaar  9.968 8.485 - langer dan  5 jaa<span class=\"_ _4\"></span>r 17<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>Netto-investering <span class=\"_ _29\"> </span>(nett<span class=\"_ _4\"></span>o <span class=\"_ _29\"> </span>contante<span class=\"_ _4\"></span> <span class=\"_ _29\"> </span>waarde, <span class=\"_ _29\"> </span>exclusief 18.221<span class=\"ls0\"> </span>15.842<span class=\"ls0\"> </span><span class=\"fc2 sc0\">waar</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">m</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">)</span><span class=\"fc2 sc0\"> </span>- niet langer dan \u00e9\u00e9n jaar<span class=\"_ _4\"></span> (15) 9.247 8.238 - langer dan \u00e9\u00e9n jaar en <span class=\"_ _4\"></span>niet lan<span class=\"_ _4\"></span>ger dan 5 jaar<span class=\"_ _4\"></span> (10) 8.959 7.593 - langer dan  5 jaa<span class=\"_ _4\"></span>r (10) 15<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Niet-verdiende financierings<span class=\"_ _4\"></span>baten (nom<span class=\"_ _4\"></span>inale waarde <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> NCW)<span class=\"_ _4\"></span> 1.123<span class=\"ls0\"> </span>944<span class=\"ls0\"> </span>Restwaarden - - Waardeverminder<span class=\"_ _4\"></span>ingen  (1.924) (1.596)  Waardevermindering (<span class=\"_ _4\"></span>-) voor o<span class=\"_ _4\"></span>ninbare vorderingen &lt; 1 <span class=\"_ _4\"></span>jaar<span class=\"_ _4\"></span> (15) (1.252) (1.092)  Waardevermindering (<span class=\"_ _4\"></span>-) voor o<span class=\"_ _4\"></span>ninbare vorderingen &gt; 1 <span class=\"_ _4\"></span>jaar &amp; &gt; 5 jaar<span class=\"_ _4\"></span> (10) (672)<span class=\"ls0\"> </span>(504)<span class=\"ls0\"> </span>Er <span class=\"_ _6\"> </span>zijn <span class=\"_ _a\"> </span>geen <span class=\"_ _6\"> </span>restwaarden <span class=\"_ _6\"> </span>voorzien <span class=\"_ _a\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>financi\u00eble <span class=\"_ _6\"> </span>lease <span class=\"_ _6\"> </span>contracten <span class=\"_ _6\"> </span>aangezien <span class=\"_ _6\"> </span>de <span class=\"_ _14\"> </span>lessee <span class=\"_ _6\"> </span>de betaalterminal <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>kopen <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>contract. <span class=\"_ _2\"></span>Zodoende <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>er <span class=\"_ _b\"></span>evenmin <span class=\"_ _2\"></span>winsten <span class=\"_ _2\"></span>of verliezen te verm<span class=\"_ _f\"></span>elden bij de verkoop. Er zijn e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>enmin<span class=\"_ _3\"></span> variabele leasevergo<span class=\"_ _f\"></span>edingen. Zoals <span class=\"_\"> </span>gest<span class=\"_ _f\"></span>eld <span class=\"_\"> </span>omvatten <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>vorderingen <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>minder<span class=\"_ _3\"></span> <span class=\"_\"> </span>dan <span class=\"_\"> </span>\u00e9<span class=\"_ _f\"></span>\u00e9n <span class=\"_\"> </span>jaar <span class=\"_\"> </span>te<span class=\"_ _f\"></span>ve<span class=\"_ _4\"></span>ns <span class=\"_\"> </span>de <span class=\"_\"> </span>reeds <span class=\"_ _36\"> </span>gefactureerde,<span class=\"_ _f\"></span> openstaande <span class=\"_ _f\"></span>bedragen. <span class=\"_ _f\"></span>Abstractie<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>makend <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>deze <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>kan <span class=\"_ _f\"></span>dan <span class=\"_ _f\"></span>onderstaand <span class=\"_ _f\"></span>overzicht <span class=\"_ _f\"></span>worden bekomen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>uitsluitend <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>nominale <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contante <span class=\"_ _4\"></span>waarden <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>alle<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>to<span class=\"_ _4\"></span>ekomstige <span class=\"_ _4\"></span>nog <span class=\"_ _2\"></span>te factureren strom<span class=\"_ _3\"></span>en op minder dan<span class=\"_ _3\"></span> \u00e9\u00e9n jaar en meer d<span class=\"_ _f\"></span>an \u00e9\u00e9n jaar. 31.12.2022 31.12.2021 Lease-overeenkomsten <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> saldo<span class=\"_ _4\"></span> van de n<span class=\"_ _4\"></span>og te factureren bedragen<span class=\"_ _4\"></span> kEUR kEUR Netto-investering <span class=\"_ _2e\"> </span>(netto <span class=\"_ _2e\"> </span>contante <span class=\"_ _34\"> </span>waard<span class=\"_ _4\"></span>e, <span class=\"_ _2e\"> </span>exclusief 9.247 8.238 waardevermindering)<span class=\"_ _4\"></span> - gefactureerde bedragen<span class=\"_ _4\"></span> (4.321) (4.128) = nog te factureren bedra<span class=\"_ _4\"></span>gen &lt; 1 jaar<span class=\"_ _4\"></span> 4.926 4.110 + nog te factureren bedra<span class=\"_ _4\"></span>gen &gt; 1 jaar <span class=\"_ _4\"></span> 8.974 7.604 = nog te factureren bedra<span class=\"_ _4\"></span>gen (NCW)<span class=\"_ _4\"></span> 13.900 11.714 Nominale waarde <span class=\"_ _4\"></span> 15.023 12.658 Niet-verdiende financieringsb<span class=\"_ _4\"></span>aten (nominale waard<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> NCW) 1.123 944<span class=\"ls0\"> </span>De maturiteitstabell<span class=\"_ _f\"></span>en van de verwachte brut<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> inkomsten zi<span class=\"_ _f\"></span>jn als volgt samen te vatten: <span class=\"_ _f\"></span>  <span class=\"_ _4\"></span>  31.12.2022 31.12.2021 Maturiteitstabellen m.b.t. d<span class=\"_ _4\"></span>e ver<span class=\"_ _4\"></span>wachte te factureren bru<span class=\"_ _4\"></span>to bedra<span class=\"_ _4\"></span>gen kEUR kEUR 2022<span class=\"ls0\"> </span>- 4.160 2023<span class=\"ls0\"> </span>5.038 3.168 2024<span class=\"ls0\"> </span>3.890 2.652 2025<span class=\"ls0\"> </span>3.120 1.918 2026<span class=\"ls0\"> </span>2.112 747<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>846<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>- Totaal 15.023<span class=\"ls0\"> </span>12.658<span class=\"ls0\"> </span>(41) <span class=\"_ _13\"> </span>Afwaardering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an activa  In <span class=\"_ _f\"></span>overeenstemming <span class=\"_ _f\"></span>met <span class=\"_ _3\"></span>IFRS <span class=\"_ _f\"></span>3 <span class=\"ff37\">\u2013</span> <span class=\"_ _f\"></span>Bedrijfscombin<span class=\"_ _3\"></span>aties <span class=\"_ _f\"></span>moet go<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>dwill <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>voortkomt bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>consolidatie<span class=\"_ _f\"></span> jaarlijks getest <span class=\"_ _4\"></span>worden voor <span class=\"_ _4\"></span>bijzondere waardevermin<span class=\"_ _f\"></span>deringen <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>frequenter als er <span class=\"_ _4\"></span>indicaties <span class=\"_ _4\"></span>zijn dat de <span class=\"_ _c\"></span>goo<span class=\"_ _4\"></span>dwill <span class=\"_ _c\"></span>niet <span class=\"_ _c\"></span>correct <span class=\"_ _e\"></span>is <span class=\"_ _c\"></span>gewaardeerd <span class=\"_ _c\"></span>conform <span class=\"_ _e\"></span>IAS <span class=\"_ _c\"></span>36 <span class=\"_ _e\"> </span> <span class=\"_ _9\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_ _c\"></span>Bijzondere <span class=\"_ _e\"></span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderingen <span class=\"_ _c\"></span>van activa. Deze norm <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ereist daaren<span class=\"_ _3\"></span>boven dat goodwill v<span class=\"_ _f\"></span>anaf de acquisitiedatum wordt toegewez<span class=\"_ _f\"></span>en aan de <span class=\"_ _12\"> </span>kasstroomgenererend<span class=\"_ _3\"></span>e <span class=\"_ _12\"> </span>ee<span class=\"_ _4\"></span>nheden, <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>verondersteld <span class=\"_ _12\"> </span>worden <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>sy<span class=\"_ _4\"></span>nergie\u00ebn <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de bedrijfscombinaties <span class=\"_ _c\"></span>te <span class=\"_ _9\"> </span>genieten. <span class=\"_ _e\"> </span>De <span class=\"_ _9\"> </span>kasstroomgener<span class=\"_ _f\"></span>erende <span class=\"_ _9\"> </span>eenheden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>dewelke <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>goodwill <span class=\"_ _9\"> </span>is toegerekend, <span class=\"_ _2\"></span>werd<span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>getest <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van de eenheid te verg<span class=\"_ _f\"></span>elijken met de recupereerbare <span class=\"_ _f\"></span>waarde. De <span class=\"_ _36\"> </span>Groep <span class=\"_ _36\"> </span>gebruikt <span class=\"_ _36\"> </span>kasstroomschattin<span class=\"_ _3\"></span>gen <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>4 <span class=\"_ _36\"> </span>individuele <span class=\"_ _36\"> </span>kasstroomgenererend<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>eenheden waaraan goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>toegewezen : <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Smart Card <span class=\"_ _4\"></span>Division (betaalterminals), P<span class=\"_ _4\"></span>ayment <span class=\"_ _4\"></span>Solutions<span class=\"_ _f\"></span> (betaalterminals<span class=\"_ _3\"></span>), EasyOrder (bet<span class=\"_ _3\"></span>aalapp) en Magellan<span class=\"_ _f\"></span> (software).  Voor <span class=\"_ _3\"></span>elk <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>kasstroomgenererende<span class=\"_ _3\"></span> eenhed<span class=\"_ _f\"></span>en is <span class=\"_ _f\"></span>er een <span class=\"_ _f\"></span>specifieke d<span class=\"_ _3\"></span>iscontofa<span class=\"_ _3\"></span>ctor <span class=\"_ _3\"></span>(<span class=\"ff33\">WACC</span>) b<span class=\"_ _3\"></span>epaald, zijn toekomstig<span class=\"_ _3\"></span>e verwacht<span class=\"_ _3\"></span>e operationele kasstr<span class=\"_ _f\"></span>omen uitgewerkt en is de gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ei beoordeeld.  Op <span class=\"_ _b\"></span>basis <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>uitgevoerde <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>testen <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>Raad <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Bestuur <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an mening dat er <span class=\"_ _4\"></span>geen bijzondere waardevermind<span class=\"_ _f\"></span>ering dient <span class=\"_ _4\"></span>geboekt te worden ten laste van <span class=\"_ _4\"></span>2022. We herinneren <span class=\"_ _b\"></span>eraan <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>andere <span class=\"_ _b\"></span>immateri<span class=\"_ _f\"></span>\u00eble <span class=\"_ _c\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>materi\u00eble <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>aste <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>van EasyOrder <span class=\"_ _f\"></span>reeds h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>voorwerp <span class=\"_ _f\"></span>maakten van <span class=\"_ _f\"></span>een <span class=\"_ _3\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>g van <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>kEUR en<span class=\"_ _f\"></span> dat<span class=\"_ _3\"></span> in 2020 de goodwill reeds <span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rd afgeschreven v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or 231 kEUR. Er zi<span class=\"_ _3\"></span>jn geen indicaties dat de bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardeverminderin<span class=\"_ _f\"></span>g o<span class=\"_ _4\"></span>p de activ<span class=\"_ _f\"></span>a v<span class=\"_ _4\"></span>an Eas<span class=\"_ _3\"></span>yOrder niet lan<span class=\"_ _3\"></span>ger verantwoord is.   Voor meer uitleg hi<span class=\"_ _3\"></span>eromtrent w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt verwezen<span class=\"_ _f\"></span> naar Goodwill (noot 6). (42) <span class=\"_ _13\"> </span>Winst per aand<span class=\"_ _3\"></span>eel De <span class=\"_ _3\"></span>winst <span class=\"_ _f\"></span>per aandeel <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>berekend d<span class=\"_ _f\"></span>oo<span class=\"_ _4\"></span>r <span class=\"_ _f\"></span>het nettor<span class=\"_ _3\"></span>esultaat <span class=\"_ _f\"></span>toewijsbaar aan<span class=\"_ _3\"></span> d<span class=\"_ _f\"></span>e Groep <span class=\"_ _f\"></span>te d<span class=\"_ _3\"></span>elen <span class=\"_ _f\"></span>door het gewogen gemidd<span class=\"_ _f\"></span>elde van het aantal uitstaand<span class=\"_ _3\"></span>e gewone<span class=\"_ _3\"></span> aandelen van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>jaar. De winst p<span class=\"_ _f\"></span>er verwaterd a<span class=\"_ _3\"></span>andeel <span class=\"_ _3\"></span>wordt bere<span class=\"_ _3\"></span>kend doo<span class=\"_ _3\"></span>r het net<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>resultaat <span class=\"_ _f\"></span>toewijsbaar aan <span class=\"_ _3\"></span>de Groep <span class=\"_ _f\"></span>te delen <span class=\"_ _a\"> </span>door <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>gewog<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>gemiddelde <span class=\"_ _a\"> </span>aantal <span class=\"_ _14\"> </span>uitstaande <span class=\"_ _a\"> </span>aandelen <span class=\"_ _14\"> </span>gedu<span class=\"_ _f\"></span>rende <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>jaar, <span class=\"_ _14\"> </span>beide<span class=\"_ _f\"></span> gecorrigeerd <span class=\"_ _3\"></span>voor elk effect van <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwatering<span class=\"_ _3\"></span> van poten<span class=\"_ _f\"></span>ti\u00eble <span class=\"_ _4\"></span>gewone aandel<span class=\"_ _f\"></span>en.<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 Winst per aandeel Eenheden Eenheden  Gewogen gemiddelde uitstaande aandelen  (1) 22.516.649 22.516.649 + aanpassing voor warranten / ingekochte aandelen - - = Gewogen gemiddelde uitstaande aandelen ver<span class=\"_ _3\"></span>waterd  (2)<span class=\"_ _4\"></span> 22.516.649 22.516.649 Winst van het boekjaar (kEUR)  (3) 1.640 653<span class=\"ls0\"> </span>Winst per aandeel  (in EUR) (= 3/1) 0,0728 0,0290 Winst per verwaterd aandeel (in EUR) (= 3/2) 0,0728 0,0290 (43) <span class=\"_ _13\"> </span>Financi\u00eble a<span class=\"_ _3\"></span>ctiva en passi<span class=\"_ _f\"></span>va Een overzicht van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>financi\u00eble instru<span class=\"_ _f\"></span>menten naar categorie<span class=\"_ _f\"></span> is <span class=\"_ _4\"></span>als volgt:   31.12.20<span class=\"ls5c\">22</span> 31.12.20<span class=\"ls5c\">22</span> 31.12.20<span class=\"ls5c\">21</span> 31.12.20<span class=\"ls5c\">21</span> Financi\u00eble activa en pas<span class=\"_ _4\"></span>siva kEUR kEUR kEUR kEUR Re\u00eble Re\u00eble Boekwaarde Boekwaarde waarde waarde Vorderingen uit financi\u00eble leasing 8.302 8.302 7.100 7.100 Niet vlottende activa 8.302<span class=\"ls0\"> </span>8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Handelsvorderingen 1.595 1.595 1.724 1.724 Vorderingen uit financi\u00eble leasing 7.995 7.995 7.146 7.146 Liquide middelen 2.231 2.231 1.718 1.718 Vlottende activa 11.821<span class=\"ls0\"> </span>11.821<span class=\"ls0\"> </span>10.588<span class=\"ls0\"> </span>10.588<span class=\"ls0\"> </span>Totaal financi\u00eble activa 20.123<span class=\"ls0\"> </span>20.123<span class=\"ls0\"> </span>17.688<span class=\"ls0\"> </span>17.688<span class=\"ls0\"> </span>Leningen 874<span class=\"ls0\"> </span>874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasingverplichtingen 460<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Langlopende verplichtingen 1.334<span class=\"ls0\"> </span>1.334<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>Handelsschulden 2.824 2.824 1.660 1.660 Leningen 558<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasingverplichtingen 172<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Kortlopende verplichtingen<span class=\"ff2f\"> </span>3.554<span class=\"ls0\"> </span>3.554<span class=\"ls0\"> </span>2.381<span class=\"ls0\"> </span>2.381<span class=\"ls0\"> </span>Totaal financi\u00eble passiva 4.888<span class=\"ls0\"> </span>4.888<span class=\"ls0\"> </span>3.220<span class=\"ls0\"> </span>3.220<span class=\"ls0\"> </span>De <span class=\"_ _3\"></span>belangrijkste <span class=\"_ _f\"></span>financi\u00ebl<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>activa zijn<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>financi\u00eble <span class=\"_ _f\"></span>lease <span class=\"_ _f\"></span>vorderingen. <span class=\"_ _f\"></span>Hun <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _f\"></span>waarde is <span class=\"_ _3a\"></span>bepaald aan<span class=\"_ _f\"></span> de <span class=\"_ _11\"> </span>hand <span class=\"_ _14\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>actualisatie <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>toekomstige <span class=\"_ _11\"> </span>opbrengsten,<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>zijnd<span class=\"_ _3\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>m<span class=\"_ _4\"></span>ethode <span class=\"_ _14\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _11\"> </span>d<span class=\"_ _3\"></span>e verdisconteerde l<span class=\"_ _f\"></span>ease<span class=\"_ _4\"></span>-inkomst<span class=\"_ _3\"></span>en.  De <span class=\"_\"> </span>betrokken <span class=\"_\"> </span>financi\u00eble<span class=\"_ _3\"></span> <span class=\"_\"> </span>activa <span class=\"_\"> </span>en <span class=\"_\"> </span>passiva <span class=\"_\"> </span>worden <span class=\"_\"> </span>voorgesteld <span class=\"_\"> </span>aan <span class=\"_\"> </span>geamorti<span class=\"_ _f\"></span>seerde <span class=\"_\"> </span>kostprijs. <span class=\"_\"> </span>Bij gebreke <span class=\"_ _12\"> </span>aan <span class=\"_ _13\"> </span>vergelijkba<span class=\"_ _f\"></span>re <span class=\"_ _13\"> </span>instrumenten <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>o<span class=\"_ _4\"></span>bserveerbare <span class=\"_ _2f\"> </span>marktdata <span class=\"_ _12\"> </span>is <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>niveau <span class=\"_ _12\"> </span>3 waarderingstechn<span class=\"_ _f\"></span>iek toegep<span class=\"_ _3\"></span>ast <span class=\"_ _f\"></span>zodat er <span class=\"_ _f\"></span>geen <span class=\"_ _f\"></span>verschil <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>tussen hun<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>boekwaarde en<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>hun re\u00eble <span class=\"_ _f\"></span>waarde.<span class=\"_ _f\"></span> Dit <span class=\"_ _2\"></span>geldt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>bijzonder <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rderingen, <span class=\"_ _4\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>handelsschu<span class=\"_ _f\"></span>lden <span class=\"_ _2\"></span>alsook<span class=\"_ _3\"></span> de leningen (vast<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>rentevoet).   Er <span class=\"_ _11\"> </span>is <span class=\"_ _11\"> </span>evenmin <span class=\"_ _11\"> </span>een <span class=\"_ _14\"> </span>significant <span class=\"_ _11\"> </span>verschil <span class=\"_ _11\"> </span>tussen <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>boekwaarde <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de leasingverplichtingen<span class=\"_ _f\"></span> uit hoofde van de gebruik<span class=\"_ _f\"></span>srechten op vaste activa. De volgende risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s zijn van toepa<span class=\"_ _f\"></span>ssing op de financi\u00eble instru<span class=\"_ _f\"></span>menten van de Groep. <span class=\"ff2f\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Wisselkoersrisic<span class=\"_ _3\"></span>o en intrestrisico </span></span>Het wisselkoersrisico is niet van <span class=\"_ _4\"></span>toepassing voor de Groep. De <span class=\"_ _4\"></span>openstaande financi\u00eble schuld is aan een vaste ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet gecontrac<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>erd zodat het intr<span class=\"_ _f\"></span>estrisico nihil is;  Het <span class=\"_\"> </span>kr<span class=\"_ _f\"></span>edietrisico <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>afhankelijk<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>activiteit<span class=\"_ _f\"></span>ensector <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>klant <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>alge<span class=\"_ _f\"></span>mene economische <span class=\"_ _5\"> </span>toestand<span class=\"_ _f\"></span>. <span class=\"_ _6\"> </span>Om <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>kredietrisico <span class=\"_ _5\"> </span>zove<span class=\"_ _3\"></span>el <span class=\"_ _5\"> </span>als <span class=\"_ _5\"> </span>mogelijk <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>beperken <span class=\"_ _5\"> </span>wordt <span class=\"_ _5\"> </span>het<span class=\"_ _f\"></span> betalingsgedrag <span class=\"_ _f\"></span>van de<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>anci\u00eble leas<span class=\"_ _f\"></span>e klanten <span class=\"_ _f\"></span>nauwlettend <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgevolgd <span class=\"_ _f\"></span>en wordt <span class=\"_ _f\"></span>vermeden <span class=\"_ _f\"></span>om teveel nieuwe <span class=\"_ _4\"></span>klanten <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>puren uit <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>njunctuurge<span class=\"_ _f\"></span>voelige <span class=\"_ _4\"></span>sectoren. <span class=\"_ _2\"></span>Binnen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>is er <span class=\"_ _2\"></span>geen kredietverzekering<span class=\"_ _f\"></span> afgesloten.   De <span class=\"_ _19\"> </span>algemene<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>economische <span class=\"_ _19\"> </span>toes<span class=\"_ _3\"></span>tand <span class=\"_ _19\"> </span>wordt <span class=\"_ _11\"> </span>beoordeeld. <span class=\"_ _19\"> </span>Zo <span class=\"_ _11\"> </span>werd <span class=\"_ _19\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verhoogde<span class=\"_ _f\"></span> onzekerheid <span class=\"_ _a\"> </span>die <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>COVID-19 <span class=\"_ _a\"> </span>P<span class=\"_ _4\"></span>andemie <span class=\"_ _a\"> </span>met <span class=\"_ _14\"> </span>zich <span class=\"_ _14\"> </span>meebracht, <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2020 <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>verhoogde afwaardering <span class=\"_ _5\"> </span>toegepast <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>4,9% <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>kader <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>potenti\u00eble <span class=\"_ _5\"> </span>kredietverliezen <span class=\"_ _6\"> </span>door insolventies en falingen m.b.t <span class=\"_ _4\"></span>het cli\u00ebnteel van <span class=\"_ _4\"></span>de betaalterminals.<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Elk jaar wordt <span class=\"_ _4\"></span>deze provisie opnieuw beoordeeld. Zo werd z<span class=\"_ _f\"></span>ij <span class=\"_ _4\"></span>bijgesteld tot 6% in 2021 (nog steeds COVID-19<span class=\"_ _3\"></span>) en verder tot 7,5% <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>2022. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>bijstelling <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>rekening m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>gevolgen van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>energiecrisis <span class=\"_ _4\"></span>die uitbrak. We <span class=\"_ _3\"></span>verwijzen hier<span class=\"_ _f\"></span>bij ook naar de n<span class=\"_ _f\"></span>oten 10 en <span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>5 waar de <span class=\"_ _f\"></span>verhoogde provisie evene<span class=\"_ _3\"></span>ens is vermeld. De <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rder<span class=\"_ _3\"></span>ingen <span class=\"_ _e\"></span>waarop <span class=\"_ _e\"> </span>bijzondere <span class=\"_ _e\"></span>waardeverminderingen <span class=\"_ _e\"></span>worden <span class=\"_ _e\"> </span>geboekt,  vertegenwoordig<span class=\"_ _3\"></span>en <span class=\"_ _a\"> </span>een <span class=\"_ _a\"> </span>gecumuleerde <span class=\"_ _a\"> </span>waardevermindering<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>van <span class=\"_ _a\"> </span>1.924 <span class=\"_ _a\"> </span>kEUR <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2022 <span class=\"_ _a\"> </span>in vergelijking met 1.596 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _4\"></span>2021. Naast de <span class=\"_ _4\"></span>bijstellen van <span class=\"_ _4\"></span>het risico <span class=\"_ _4\"></span>(van 6% <span class=\"_ _4\"></span>naar 7<span class=\"_ _4\"></span>,5%) is <span class=\"_ _4\"></span>de toename ook verklaard<span class=\"_ _f\"></span> door de opname van <span class=\"_ _f\"></span>P<span class=\"_ _4\"></span>ayment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns in de consolidatie.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>handelsvorderingen<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>is <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>kredietrisico <span class=\"_ _3a\"></span>veel <span class=\"_ _f\"></span>beperkter <span class=\"_ _3a\"></span>aangezien <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>Magellan om <span class=\"_ _b\"></span>softwareklant<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>gaat <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>onberispelijke<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>track <span class=\"_ _2\"></span>record <span class=\"_ _b\"></span>inzake <span class=\"_ _b\"></span>betalingen<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>doorheen <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> jaren. Dit geld<span class=\"_ _f\"></span>t ook voor de<span class=\"_ _f\"></span> handelsvorderingen m.b.t.<span class=\"_ _f\"></span> autorisatie-inkomsten <span class=\"_ _f\"></span>daar de vorderin<span class=\"_ _f\"></span>g op slechts<span class=\"_ _f\"></span> enkele betaalp<span class=\"_ _f\"></span>artners betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft. Een<span class=\"_ _f\"></span> analyse r<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nd p<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>tenti\u00eble <span class=\"_ _f\"></span>kredietverliezen is dan ook niet per<span class=\"_ _f\"></span>tinent voor deze categorie. \u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Liquiditeitsrisico </span></span>De <span class=\"_ _5\"> </span>teru<span class=\"_ _3\"></span>gbetaling <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>financi\u00eble <span class=\"_ _7\"> </span>schulden <span class=\"_ _7\"> </span>vertegenwoordigt <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>significa<span class=\"_ _f\"></span>nt <span class=\"_ _5\"> </span>bedrag <span class=\"_ _7\"> </span>op jaarbasis, <span class=\"_ _b\"></span>hoewel <span class=\"_ _b\"></span>afnemend <span class=\"_ _b\"></span>sinds <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>aar <span class=\"_ _b\"></span>waar <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>nog <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>2020 <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _b\"></span>respectievelijk<span class=\"_ _3\"></span> 2.735 <span class=\"_ _f\"></span>kEUR en <span class=\"_ _f\"></span>2.012 k<span class=\"_ _f\"></span>EUR was <span class=\"_ _f\"></span>afbetaald, <span class=\"_ _f\"></span>werd er <span class=\"_ _f\"></span>in 2<span class=\"_ _f\"></span>022 slechts <span class=\"_ _f\"></span>962 <span class=\"_ _f\"></span>kEUR afbetaal<span class=\"_ _3\"></span>d. <span class=\"_ _3\"></span>Dit <span class=\"_ _f\"></span>wordt verklaard <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>het <span class=\"_ _c\"></span>wegvallen <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>afbetaling <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>M<span class=\"_ _4\"></span>agellan <span class=\"_ _c\"></span>acquisitie <span class=\"_ _c\"></span>sinds <span class=\"_ _c\"></span>september 2021. <span class=\"_ _7\"> </span>Voor <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>liquiditeit<span class=\"_ _f\"></span>srisico<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>wij <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>m<span class=\"_ _4\"></span>aturiteitstabell<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>lopende financi\u00eble schulden. <span class=\"_ _f\"></span> Ultimo <span class=\"_\"> </span>2022 <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>er <span class=\"_\"> </span>geen <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_\"> </span>a<span class=\"_ _4\"></span>ctiva <span class=\"_\"> </span>te <span class=\"_\"> </span>melden <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>vervallen <span class=\"_\"> </span>zijn <span class=\"_\"> </span>maa<span class=\"_ _f\"></span>r <span class=\"_ _7\"> </span>waar<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_\"> </span>er <span class=\"_\"> </span>geen<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermindering werd a<span class=\"_ _f\"></span>angelegd.  De <span class=\"_ _9\"> </span>Groep <span class=\"_ _36\"> </span>heeft <span class=\"_ _36\"> </span>geen <span class=\"_ _9\"> </span>collaterals, <span class=\"_ _9\"> </span>derivaten, <span class=\"_ _9\"> </span>noch <span class=\"_ _36\"> </span>investeringen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>eigen <span class=\"_ _36\"> </span>vermogensinstrument<span class=\"_ _f\"></span>en, intrest swaps, forw<span class=\"_ _f\"></span>ard contracten en hedge instru<span class=\"_ _f\"></span>menten.  (44)<span class=\"_ _21\"> </span>Transa<span class=\"_ _3\"></span>cties met verbo<span class=\"_ _3\"></span>nden partijenDe volgende verb<span class=\"_ _f\"></span>onden partijen kunnen word<span class=\"_ _3\"></span>en onderscheiden. (a)<span class=\"_ _1a\"> </span>Entiteiten met inv<span class=\"_ _3\"></span>loed van beteke<span class=\"_ _3\"></span>nis op de Venno<span class=\"_ _f\"></span>otsc<span class=\"_ _4\"></span>hapHierbij <span class=\"_ _e\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>verwezen <span class=\"_ _e\"></span>naar <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>hoofdstuk <span class=\"_ _e\"> </span>over <span class=\"_ _36\"> </span>Aandelen <span class=\"_ _e\"></span>en <span class=\"_ _9\"> </span>aandeelhouders. <span class=\"_ _e\"></span>Er <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>geen <span class=\"_ _9\"> </span>enkele entiteit <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>rechtstreeks <span class=\"_ _2\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>5<span class=\"_ _4\"></span>0% <span class=\"_ _b\"></span>bezit <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap. <span class=\"_ _b\"></span>Niettemin <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>Powergraph <span class=\"_ _2\"></span>BV, ondanks een aandel<span class=\"_ _f\"></span>enbezit van 47,7 % <span class=\"_ _3\"></span>op 31 decembe<span class=\"_ _3\"></span>r 2022, worden<span class=\"_ _3\"></span> beschouwd als een enti<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it die een de facto contr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>le uitoefent aangezi<span class=\"_ _3\"></span>en de Venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap 4,4 % eigen a<span class=\"_ _f\"></span>andelen bezit.  De <span class=\"_ _9\"> </span>transacties <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>2022 <span class=\"_ _36\"> </span>bestaan <span class=\"_ _9\"> </span>uit <span class=\"_ _9\"> </span>vergoedingen <span class=\"_ _9\"> </span>als <span class=\"_ _9\"> </span>uitvoerend <span class=\"_ _e\"> </span>bestuurder <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>openstaande<span class=\"_ _f\"></span> provisie of schulden per<span class=\"_ _f\"></span> jaareinde.  (b)<span class=\"_ _19\"> </span>Dochtervennootschapp<span class=\"_ _f\"></span>enDe <span class=\"_ _2b\"> </span>Vennootschap <span class=\"_ _2b\"> </span>factureert <span class=\"_ _13\"> </span>management <span class=\"_ _2b\"> </span>fees <span class=\"_ _2b\"> </span>en <span class=\"_ _2b\"> </span>belast <span class=\"_ _2b\"> </span>autokosten <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>aan <span class=\"_ _2b\"> </span>haar dochtervennootschap<span class=\"_ _3\"></span>pen <span class=\"_ _c\"></span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>intragroepsovereenk<span class=\"_ _f\"></span>omsten. <span class=\"_ _e\"></span>Deze <span class=\"_ _e\"></span>bedragen <span class=\"_ _c\"></span>3<span class=\"_ _4\"></span>.095 <span class=\"_ _c\"></span>kEUR <span class=\"_ _e\"></span>in 2022 in vergelijkin<span class=\"_ _3\"></span>g met 3.<span class=\"_ _3\"></span>113 kEUR in 20<span class=\"_ _3\"></span>21.  Significante <span class=\"_ _f\"></span>transacties <span class=\"_ _f\"></span>zijn terug<span class=\"_ _3\"></span> t<span class=\"_ _f\"></span>e vinden <span class=\"_ _f\"></span>onder <span class=\"_ _f\"></span>de sch<span class=\"_ _3\"></span>ulden <span class=\"_ _f\"></span>in rekening<span class=\"_ _3\"></span> c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>urant <span class=\"_ _f\"></span>ten opzich<span class=\"_ _f\"></span>te van <span class=\"_ _f\"></span>de dochtervennootschap<span class=\"_ _3\"></span>pen (9.053 kEUR)<span class=\"_ _f\"></span>, die vergoed worden aan <span class=\"_ _3\"></span>1% intrest. (c)<span class=\"_ _2c\"> </span>Geassocieerde venno<span class=\"_ _f\"></span>otsc<span class=\"_ _4\"></span>hap<span class=\"_ _3\"></span>penDeze <span class=\"_ _e\"> </span>categorie <span class=\"_ _9\"> </span>heeft <span class=\"_ _e\"></span>betrekking <span class=\"_ _e\"></span>op <span class=\"_ _9\"> </span>FAAM <span class=\"_ _e\"></span>SAS <span class=\"_ _e\"></span>(voorheen <span class=\"_ _e\"></span>Galileo <span class=\"_ _e\"> </span>SAS), <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>tegenpartij <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>wie <span class=\"_ _9\"> </span>de Vennootschap <span class=\"_ _f\"></span>Magellan heeft <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erworven in<span class=\"_ _f\"></span> 2017. Als <span class=\"_ _f\"></span>onderdeel van d<span class=\"_ _f\"></span>e koopsom <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwierf <span class=\"_ _f\"></span>zij 514.66<span class=\"_ _f\"></span>8 aandelen van Keyware T<span class=\"_ _f\"></span>echnologies, die ultimo 2022 een mar<span class=\"_ _f\"></span>kt<span class=\"_ _4\"></span>waarde hebben <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 535 kEUR. Er zijn geen transacties<span class=\"_ _3\"></span> te melden<span class=\"_ _3\"></span> met de Vennoots<span class=\"_ _f\"></span>chap<span class=\"_ _4\"></span><span class=\"ls22\">. </span> (d)<span class=\"_ _19\"> </span>Managers op sleutelp<span class=\"_ _3\"></span>osities en hun gel<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>eerde partije<span class=\"_ _f\"></span>nOnder <span class=\"_ _5\"> </span>deze<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>categorie <span class=\"_ _7\"> </span>vallen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _f\"></span>eden <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>Raad <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>Bestuur <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>het <span class=\"_ _5\"> </span>man<span class=\"_ _f\"></span>agem<span class=\"_ _4\"></span>ent <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de Vennootschap.  In 2022 bedragen de verl<span class=\"_ _f\"></span>oningen van management en bestuu<span class=\"_ _3\"></span>rders 1.514 kEUR en zijn<span class=\"_ _3\"></span> uitsluitend van korte termijn, hetg<span class=\"_ _f\"></span>een in lijn ligt met 1.5<span class=\"_ _3\"></span>76 kEUR in 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1. Zij beperken zich tot e<span class=\"_ _f\"></span>en vaste en variabel<span class=\"_ _f\"></span>e vergoeding <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>terugbetaling <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>onkosten. <span class=\"_ _36\"> </span>Er <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>geen <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>aandelen <span class=\"_ _36\"> </span>gebaseerde <span class=\"_ _9\"> </span>verloningen<span class=\"_ _f\"></span> toegekend in 2022<span class=\"_ _f\"></span>, noch in 2021.<span class=\"ls23\">  </span> Het samenvattend<span class=\"_ _f\"></span> overzicht voor 2022 en 202<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span> volgt h<span class=\"_ _3\"></span>ierna. Managers op Entiteiten met sleutelposities invloed van Dochter Transacties met verbonden partijen in 20<span class=\"ls1\">22</span> Geassocieerde en aan hun betekenis op de Ondernemingen ondernemingen gerelateerde Vennootschap partijen 1. Vorderingen o<span class=\"_ _4\"></span>p verbonden partijen<span class=\"_ _4\"></span> Handelsvord<span class=\"_ _4\"></span>eringen - 311<span class=\"ls0\"> </span>- 56<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> - 5 - - - 316<span class=\"ls0\"> </span>- 56<span class=\"ls0\"> </span>2. Schulden aan ver<span class=\"_ _4\"></span>bonden partijen<span class=\"_ _4\"></span>         <span class=\"ls0\">Handelsschulden </span>103<span class=\"ls0\"> </span>- - 306<span class=\"ls0\"> </span>        <span class=\"ls0\">Overige schulden </span>- 9.053 - - 103<span class=\"ff2f ls0\"> </span>9.053<span class=\"ff2f ls0\"> </span>- 306<span class=\"ls0\"> </span>3.Transacties tussen verb<span class=\"_ _4\"></span>onden p<span class=\"_ _4\"></span>artijen         <span class=\"ls0\">Presteren van diensten<span class=\"_ _4\"></span> </span>- 3.095 - -         <span class=\"ls0\">Verkoop van wagens </span>9 - - -         <span class=\"ls0\">Financi\u00eble opbrengsten<span class=\"_ _4\"></span> </span>- 18<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Financi\u00eble kosten </span>- 94<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Vergoedingen <span class=\"_ _2c\"> </span>aan <span class=\"_ _1d\"> </span>managers <span class=\"_ _1d\"> </span>op   <span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">  </span></span>240<span class=\"ls0\"> </span>- - 1.514 sleutelposities        <span class=\"ls0\">Vergoedingen aan bestu<span class=\"_ _4\"></span>urders </span>- - - 95<span class=\"ls0\"> </span>       <span class=\"ls0\">Kruisparticipaties </span>- - 535<span class=\"ls0\"> </span>- Managers op Entiteiten met sleutelposities invloed van Dochter Transacties met verbonden partijen in 2021 Geassocieerde en aan hun betekenis op de Ondernemingen ondernemingen gerelateerde Vennootschap partijen 1. Vorderingen o<span class=\"_ _4\"></span>p verbonden partijen<span class=\"_ _4\"></span> Handelsvord<span class=\"_ _4\"></span>eringen 4 90<span class=\"ls0\"> </span>- 145<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> - 5 - 6 4 95<span class=\"ls0\"> </span>- 151<span class=\"ls0\"> </span>2. <span class=\"ls0\">Schulden aan ver<span class=\"_ _4\"></span>bonden partijen<span class=\"_ _4\"></span> </span>        <span class=\"ls0\">Handelsschulden </span>114<span class=\"ls0\"> </span>- - 232<span class=\"ls0\"> </span>        <span class=\"ls0\">Overige schulden </span>- 8.990 - - 111<span class=\"ff2f ls0\"> </span>8.990<span class=\"ff2f ls0\"> </span>- 232<span class=\"ls0\"> </span>3.Transacties tussen verb<span class=\"_ _4\"></span>onden p<span class=\"_ _4\"></span>artijen         <span class=\"ls0\">Presteren van diensten<span class=\"_ _4\"></span> </span>- 3.113 - -         <span class=\"ls0\">Verkoop van wagens </span>- - - 10<span class=\"ls0\"> </span>        <span class=\"ls0\">Financi\u00eble opbrengsten<span class=\"_ _4\"></span> </span>- 11<span class=\"ls0\"> </span>- 6         <span class=\"ls0\">Financi\u00eble kosten </span>- 89<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Vergoedingen <span class=\"_ _2c\"> </span>aan <span class=\"_ _1d\"> </span>managers <span class=\"_ _1d\"> </span>op   <span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">  </span></span>244<span class=\"ls0\"> </span>- - 1.576 sleutelposities        <span class=\"ls0\">Vergoedingen aan bestu<span class=\"_ _4\"></span>urders </span>- - - 95<span class=\"ls0\"> </span>       <span class=\"ls0\">Uitgeleende geldmiddelen<span class=\"_ _4\"></span> </span>- - - 1.280        <span class=\"ls0\">Terugontvangen geldmiddelen<span class=\"_ _4\"></span> </span>- - - 1.280        <span class=\"ls0\">Kruisparticipaties </span>- - 561<span class=\"ls0\"> </span>- (45)    Vergoed<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen aan de<span class=\"_ _3\"></span> commissaris<span class=\"fc0\"> </span>Op <span class=\"_ _7\"> </span>het <span class=\"_\"> </span>totale <span class=\"_ _7\"> </span>Gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>epsniveau<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>werden <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>volgend<span class=\"_ _3\"></span>e <span class=\"_\"> </span>honoraria <span class=\"_ _7\"> </span>toegekend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>commissaris, <span class=\"_\"> </span>EY Bedrijfsrevisoren BV <span class=\"_ _f\"></span>:  31.12.2022 31.12.2021 Vergoedingen aan d<span class=\"_ _4\"></span>e commissaris<span class=\"_ _4\"></span> kEUR kEUR Statutaire <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>geconsolideerde <span class=\"_ _22\"> </span>audit <span class=\"_ _22\"> </span>van <span class=\"_ _22\"> </span>de <span class=\"_ _20\"> </span>Vennoots<span class=\"_ _4\"></span>chap <span class=\"_ _22\"> </span>en 85<span class=\"ls0\"> </span>117<span class=\"ls0\"> </span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">ch</span><span class=\"fc2 sc0\">terv</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">ts</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">ch</span><span class=\"fc2 sc0\">ap</span><span class=\"fc2 sc0\">p</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> </span>Specifieke scope in naz<span class=\"_ _4\"></span>icht van d<span class=\"_ _4\"></span>ochtervennootsch<span class=\"_ _4\"></span>appen<span class=\"_ _4\"></span> 25<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Bijkomende vergoedingen v<span class=\"_ _4\"></span>oor eenmalige op<span class=\"_ _4\"></span>drachten<span class=\"_ _4\"></span> - 16<span class=\"ls0\"> </span>Totaal 110<span class=\"ls0\"> </span>144<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>lagere <span class=\"_ _2\"></span>vergoeding <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>omwille <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bijkomende <span class=\"_ _2\"></span>werkzaa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>heden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>kader van de statutair<span class=\"_ _3\"></span>e audit ten laste <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 2021 evenal<span class=\"_ _f\"></span>s vergoedingen uit een<span class=\"_ _3\"></span>malige opdrach<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n.   De <span class=\"_ _c\"></span>honoraria <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>2022 <span class=\"_ _c\"></span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>1<span class=\"_ _4\"></span>10 <span class=\"_ _b\"></span>kEUR <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>omvatten <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>niet-recurrent <span class=\"_ _b\"></span>gedeelte <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>20 <span class=\"_ _b\"></span>kEUR betrekking hebben <span class=\"_ _f\"></span>op bijkomende werkzaamh<span class=\"_ _f\"></span>eden in het kader van de st<span class=\"_ _3\"></span>atutaire audit.  (46) <span class=\"_ _2c\"> </span>Verbintenissen en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>ijke verplichtin<span class=\"_ _f\"></span>gen<span class=\"_ _4\"></span> De <span class=\"_ _b\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>betrokken <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>gerechtelijke <span class=\"_ _2\"></span>procedures <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>claims <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>kader <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>norma<span class=\"_ _4\"></span>le bedrijfsuitoefening<span class=\"_ _f\"></span>. <span class=\"_ _36\"> </span>Het <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>heeft <span class=\"_ _9\"> </span>deze <span class=\"_ _9\"> </span>procedures <span class=\"_ _9\"> </span>beoordeeld <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>heeft <span class=\"_ _36\"> </span>in <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>gevallen<span class=\"_ _f\"></span> waarin <span class=\"_ _9\"> </span>het <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>oordeel <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>verplichting <span class=\"_ _36\"> </span>bestaat <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>bedrag <span class=\"_ _36\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>een betrouwbare wijze<span class=\"_ _f\"></span> kon worden ingeschat,<span class=\"_ _3\"></span> een voorzi<span class=\"_ _f\"></span>ening aangelegd. Wij verwijzen<span class=\"_ _3\"></span> naar de separ<span class=\"_ _f\"></span>ate noot inzake voorzienin<span class=\"_ _3\"></span>gen.  Er zijn geen voor<span class=\"_ _3\"></span>waardelijke verplich<span class=\"_ _3\"></span>tingen te melden.<span class=\"_ _f\"></span> Het <span class=\"_ _4\"></span>Management <span class=\"_ _2\"></span>is<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verder <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>afloop <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>alle <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>gevallen <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>materieel <span class=\"_ _4\"></span>effect zal hebben op de finan<span class=\"_ _f\"></span>ci\u00eble positie of bedrijfsresultaten<span class=\"_ _3\"></span> van de Groep.  (47) <span class=\"_ _13\"> </span>Voorwaarde<span class=\"_ _3\"></span>lijke activa Er zijn geen voor<span class=\"_ _3\"></span>waardelijke activa t<span class=\"_ _3\"></span>e vermelden. (48)  <span class=\"_ _19\"> </span>Operationele lease-overeen<span class=\"_ _f\"></span>komsten Gelet <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>adoptie v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Standaard <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>6 <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>operationele <span class=\"_ _4\"></span>lease-overeenkomsten voo<span class=\"_ _4\"></span>rtaan<span class=\"_ _f\"></span> gepresenteerd als <span class=\"_ _4\"></span>gebruiksrechten<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en schulden <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep. <span class=\"_ _4\"></span>Derhalve dient <span class=\"_ _4\"></span>hier <span class=\"_ _2\"></span>ni<span class=\"_ _f\"></span>ets over <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>worden <span class=\"_ _2\"></span>gerapporteerd. <span class=\"_ _2\"></span>Wij <span class=\"_ _2\"></span>verwijzen <span class=\"_ _b\"></span>naar <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>toelichting <span class=\"_ _b\"></span>rond <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _2\"></span>voor meer informa<span class=\"_ _3\"></span>tie rond de m<span class=\"_ _3\"></span>aturiteit van de res<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>betalingen.  (49)  <span class=\"_ _19\"> </span>Be\u00ebindiging van bedrijfsa<span class=\"_ _f\"></span>ctiviteiten Tijdens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekjaren <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>bedrijfsactiviteiten <span class=\"_ _2\"></span>be<span class=\"_ _f\"></span>\u00ebindigd. <span class=\"_ _2\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activiteit<span class=\"_ _f\"></span> van <span class=\"_ _7\"> </span>Keyware <span class=\"_ _7\"> </span>Transactions<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>&amp; <span class=\"_ _7\"> </span>Processing <span class=\"_ _7\"> </span>GmbH <span class=\"_ _7\"> </span>werd<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>evenwel <span class=\"_ _7\"> </span>afgebouwd <span class=\"_ _7\"> </span>sinds <span class=\"_ _7\"> </span>2017, <span class=\"_\"> </span>maar <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e onderneming <span class=\"_ _b\"></span>was <span class=\"_ _c\"></span>nog <span class=\"_ _b\"></span>steeds <span class=\"_ _c\"></span>operationeel <span class=\"_ _b\"></span>in <span class=\"_ _c\"></span>2021 <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>2022. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>zal <span class=\"_ _b\"></span>wel <span class=\"_ _c\"></span>w<span class=\"_ _4\"></span>orden <span class=\"_ _b\"></span>vereffend <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>2023. Conform het Duits<span class=\"_ _f\"></span>e recht kan een liquid<span class=\"_ _3\"></span>atie pas afger<span class=\"_ _f\"></span>ond zijn na een periode va<span class=\"_ _f\"></span>n \u00e9\u00e9n jaar volgend op de beslissing tot<span class=\"_ _3\"></span> ontbinding<span class=\"_ _3\"></span>.    (50)  <span class=\"_ _19\"> </span>Pand op het hande<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>sfonds en aand<span class=\"_ _f\"></span>elen<span class=\"_ _4\"></span> In 20<span class=\"_ _4\"></span>16 werd <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>pand o<span class=\"_ _4\"></span>p het <span class=\"_ _4\"></span>handelsfonds <span class=\"_ _4\"></span>van Keyware <span class=\"_ _4\"></span>Technologies in <span class=\"_ _4\"></span>eerste rang <span class=\"_ _4\"></span>toegekend <span class=\"_ _4\"></span>ten voordele van <span class=\"_ _f\"></span>Belfius Bank <span class=\"_ _f\"></span>NV ad 3.000 kEU<span class=\"_ _3\"></span>R maar <span class=\"_ _f\"></span>deze inschrijving <span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rd in <span class=\"_ _f\"></span>februari 2022 <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgeheven. Ultimo <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>werden <span class=\"_ _b\"></span>2 <span class=\"_ _2\"></span>waarborgen <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erstrekt <span class=\"_ _2\"></span>ten <span class=\"_ _b\"></span>voordele <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>KBC <span class=\"_ _b\"></span>Bank. <span class=\"_ _2\"></span>Enerzijds <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>pand <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de aandelen <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>Payment <span class=\"_ _e\"></span>Solutions <span class=\"_ _c\"></span>(m.b.t. <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>lening <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>1.000 <span class=\"_ _e\"></span>kEUR) <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>anderzijds <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span>pand <span class=\"_ _c\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>de ondernemingsgoed<span class=\"_ _f\"></span>eren van Keyware Smart Card <span class=\"_ _f\"></span>Division (m.b.t. de leni<span class=\"_ _3\"></span>ng van 400 kEUR).  (5<span class=\"ls0\">1) <span class=\"_ _12\"> </span>Wisselkoers en hedging  </span>Tijdens <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>boekjaren <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>oefende <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _c\"></span>hedging <span class=\"_ _b\"></span>activiteiten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>daar <span class=\"_ _c\"></span>er <span class=\"_ _b\"></span>slechts<span class=\"_ _f\"></span> sporadisch <span class=\"_ _2\"></span>tran<span class=\"_ _3\"></span>sacties <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>vreemde <span class=\"_ _4\"></span>valuta <span class=\"_ _2\"></span>voorkomen.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>alle <span class=\"_ _4\"></span>vestigingen <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> rapporteringsmun<span class=\"_ _3\"></span>t.  (5<span class=\"ls0\">2) <span class=\"_ _12\"> </span>Toepassing inzake het geb<span class=\"_ _f\"></span>ruik van financi\u00eble in<span class=\"_ _3\"></span>strumenten  </span>Het <span class=\"_ _2\"></span>enige <span class=\"_ _2\"></span>finan<span class=\"_ _3\"></span>cieel <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>melden <span class=\"_ _2\"></span>viel <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>Programma <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>inkoop <span class=\"_ _2\"></span>eigen <span class=\"_ _4\"></span>aandelen.<span class=\"_ _f\"></span> Het <span class=\"_ _4\"></span>laatste programma<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>krachtens beslissing van de Raad <span class=\"_ _4\"></span>van Bestuur <span class=\"_ _4\"></span>be\u00ebin<span class=\"_ _3\"></span>digd op <span class=\"_ _4\"></span>27 augustus 2020. <span class=\"_ _c\"></span>Buiten <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>inkoop <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>eigen <span class=\"_ _c\"></span>aandelen <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>er <span class=\"_ _c\"></span>geen <span class=\"_ _e\"> </span>beroep <span class=\"_ _e\"></span>gedaan <span class=\"_ _c\"></span>op <span class=\"_ _e\"> </span>afgeleide <span class=\"_ _e\"></span>financi\u00eble instrumenten. (5<span class=\"ls0\">3) <span class=\"_ _12\"> </span>Belangrijke gebeurtenisse<span class=\"_ _f\"></span>n na balansdatum </span>Tot op 20 april 202<span class=\"_ _f\"></span>3<span class=\"_ _4\"></span> diene<span class=\"_ _3\"></span>n er geen significan<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> gebeu<span class=\"_ _3\"></span>rtenissen te worden<span class=\"_ _3\"></span> vermeld. (5<span class=\"ls0\">4</span>) <span class=\"ls0\"> <span class=\"_ _19\"> </span>Hangende geschil<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>en </span>Er <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>m<span class=\"_ _4\"></span>omenteel <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>beperkt <span class=\"_ _f\"></span>aantal <span class=\"_ _f\"></span>claims<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>rechtszaken <span class=\"_ _3a\"></span>hangende <span class=\"_ _f\"></span>tegen <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _3a\"></span>en <span class=\"_ _3\"></span>haar<span class=\"_ _f\"></span> filialen, <span class=\"_ _5\"> </span>waarvan <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>Groep <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>mening <span class=\"_ _6\"> </span>is <span class=\"_ _5\"> </span>dat <span class=\"_ _6\"> </span>zij <span class=\"_ _5\"> </span>bijkomstig <span class=\"_ _5\"> </span>zijn <span class=\"_ _6\"> </span>en <span class=\"_ _5\"> </span>kaderen <span class=\"_ _5\"> </span>in <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>normale<span class=\"_ _f\"></span> bedrijfsuitoefening<span class=\"_ _f\"></span>. <span class=\"_ _9\"> </span>Volgens <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>Raad <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>Bestuur <span class=\"_ _e\"> </span>is <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>onwaarschijnlijk <span class=\"_ _c\"></span>dat <span class=\"_ _e\"></span>dergelijke <span class=\"_ _c\"></span>individuele claims <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>rechtszaken een <span class=\"_ _4\"></span>materieel negatief <span class=\"_ _4\"></span>effect <span class=\"_ _4\"></span>zouden <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>toestand van <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e Vennootschap en haar<span class=\"_ _f\"></span> filialen. De geschillen rond C<span class=\"_ _3\"></span>OVID-19 regle<span class=\"_ _3\"></span>mentering en inbre<span class=\"_ _f\"></span>uken o<span class=\"_ _4\"></span>p de Codex over h<span class=\"_ _f\"></span>et Welzijn op het Werk werden in 2022 afger<span class=\"_ _f\"></span>ond via een minnelijke schi<span class=\"_ _f\"></span>kking van in totaliteit 15<span class=\"_ _3\"></span> kEUR.  De <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dece<span class=\"_ _3\"></span>mber <span class=\"_ _3a\"></span>2021 <span class=\"_ _f\"></span>aangelegde <span class=\"_ _3a\"></span>voorziening <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>geschillen<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>(175 <span class=\"_ _3a\"></span>kEUR) <span class=\"_ _f\"></span>werd <span class=\"_ _f\"></span>aangewend <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>2022 voor 160 kEUR en teruggedraaid<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>oor de overige 15 kEUR.  An<span class=\"_ _3\"></span>derzijds werd er per 31 decemb<span class=\"_ _f\"></span>er <span class=\"_ _4\"></span>2022 een <span class=\"_ _4\"></span>provisie <span class=\"_ _4\"></span>aangelegd van <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>voor een <span class=\"_ _2\"></span>nieu<span class=\"_ _f\"></span>w <span class=\"_ _2\"></span>geschil<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>een ex<span class=\"_ _4\"></span>-personeelslid. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>pleidooien<span class=\"_ _f\"></span> vonden nog niet plaa<span class=\"_ _3\"></span>ts.    Inzake <span class=\"_ _f\"></span>geschillen <span class=\"_ _f\"></span>met lever<span class=\"_ _3\"></span>anciers <span class=\"_ _f\"></span>meldden wij<span class=\"_ _f\"></span> reeds <span class=\"_ _f\"></span>dat \u00e9<span class=\"_ _3\"></span>\u00e9n p<span class=\"_ _3\"></span>artij <span class=\"_ _f\"></span>in beroep<span class=\"_ _f\"></span> ging <span class=\"_ _f\"></span>tegen een<span class=\"_ _f\"></span> uitspraak<span class=\"_ _f\"></span> waarbij <span class=\"_ _f\"></span>een d<span class=\"_ _f\"></span>ochtervennootschap <span class=\"_ _f\"></span>niet <span class=\"_ _f\"></span>gehouden <span class=\"_ _f\"></span>was <span class=\"_ _3\"></span>tot <span class=\"_ _f\"></span>betaling <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>geclaimd<span class=\"_ _f\"></span>e facturen <span class=\"_ _3a\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _f\"></span>een bedrag <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>48 <span class=\"_ _4\"></span>kEUR, <span class=\"_ _2\"></span>omda<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractuel<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>relatie <span class=\"_ _4\"></span>al <span class=\"_ _2\"></span>verbroken was. <span class=\"_ _2\"></span>Deze <span class=\"_ _4\"></span>zaak <span class=\"_ _2\"></span>zal <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>hoger <span class=\"_ _2\"></span>beroep worden behandeld. Er is<span class=\"_ _f\"></span> nog steeds geen rechtsdag b<span class=\"_ _f\"></span>epaald voor deze zaak.   (5<span class=\"ls0\">5</span>) <span class=\"ls0\"> <span class=\"_ _19\"> </span>Dividenden </span>Er <span class=\"_ _a\"> </span>werden <span class=\"_ _14\"> </span>geen <span class=\"_ _a\"> </span>dividend<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>uitgekeerd <span class=\"_ _a\"> </span>tijdens <span class=\"_ _a\"> </span>het <span class=\"_ _14\"> </span>boekjaar <span class=\"_ _a\"> </span>2022 <span class=\"_ _a\"> </span>noch <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>2021.<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>De <span class=\"_ _14\"> </span>laatste dividenduitkering <span class=\"_ _2\"></span>gaat <span class=\"_ _2\"></span>ter<span class=\"_ _f\"></span>ug <span class=\"_ _2\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>2019 <span class=\"_ _2\"></span>toen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>interimdividen<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>uitgekeer<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,04 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>(vier eurocent) per aand<span class=\"_ _3\"></span>eel hetzij 91<span class=\"_ _3\"></span>3 kEUR.  (5<span class=\"ls0\">6</span>) <span class=\"ls0\"> <span class=\"_ _19\"> </span>Alternatieve prestatie<span class=\"_ _f\"></span>maatstaven </span>Op <span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>oktober <span class=\"_ _4\"></span>2015 <span class=\"_ _2\"></span>heeft <span class=\"_ _4\"></span>ESMA <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>richtsnoeren <span class=\"_ _2\"></span>gepu<span class=\"_ _3\"></span>bliceerd over <span class=\"_ _4\"></span>Alternatieve <span class=\"_ _4\"></span>PrestatieMaatstaven<span class=\"_ _f\"></span> (\u2018APM\u2019) <span class=\"_ _f\"></span>(2015/1415). <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>richtsnoeren <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toepassing <span class=\"_ _f\"></span>vanaf <span class=\"_ _f\"></span>3 juli <span class=\"_ _3a\"></span>2016. <span class=\"_ _f\"></span>Het <span class=\"_ _f\"></span>doel is <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>promoten van <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>bruikbaarheid <span class=\"_ _14\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>transparantie <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>APM,<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>hetgeen <span class=\"_ _11\"> </span>ten <span class=\"_ _14\"> </span>goede <span class=\"_ _11\"> </span>komt <span class=\"_ _14\"> </span>aan <span class=\"_ _14\"> </span>de vergelijkbaarheid, de<span class=\"_ _f\"></span> betrouwbaarheid en de v<span class=\"_ _f\"></span>erst<span class=\"_ _4\"></span>aanbaarh<span class=\"_ _3\"></span>eid ervan.     56.1  <span class=\"_ _22\"> </span>Rendabiliteitsmaatstaven<span class=\"_ _f\"></span> EBITDA EBITDA is <span class=\"_ _4\"></span>de maatstaf van de <span class=\"_ _4\"></span>operationele rendabiliteit die de <span class=\"_ _4\"></span>non cash impacten uitsluit. <span class=\"_ _4\"></span>Deze KPI is de <span class=\"_ _2\"></span>primaire <span class=\"_ _2\"></span>beoordelin<span class=\"_ _3\"></span>gsmaatstaf<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>binnen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Groep, <span class=\"_ _b\"></span>zowel <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gehe<span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>seg<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>onderdeel.<span class=\"_ _f\"></span> Anderzijds wordt de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndernemingswaard<span class=\"_ _f\"></span>e vaak bepaald als EBITDA <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ultiple. De reconciliaties<span class=\"_ _3\"></span> tussen resp<span class=\"_ _3\"></span>ectievelijk EBIT en EBI<span class=\"_ _f\"></span>TDA en nettowinst en EBIT<span class=\"_ _3\"></span>DA zijn als volgt:<span class=\"_ _3\"></span>  31.12.2022 31.12.2021 EBITDA kEUR kEUR Bedrijfswinst / bedrijfsverlies (EBIT) 1.225<span class=\"ls0\"> </span>119<span class=\"ls0\"> </span>Afschrijvingen 1.267 1.600 Bijzondere waardevermindering op vaste activa - 559<span class=\"ls0\"> </span>Waardevermindering voorraad 88<span class=\"ls0\"> </span>(2) Netto bijzondere waardeverminderin<span class=\"_ _3\"></span>gsverliezen op handels-  en lease vorderingen,  2.335 1.679 gecorrigeerd<span class=\"ff2f\"> voor de verliezen m.b.t. de gerealiseerde<span class=\"_ _3\"></span> omzet van het boekjaar </span>EBITDA 4.915<span class=\"ls0\"> </span>3.955<span class=\"ls0\"> </span>EBITDA marge  EBITDA 4.915 3.955 Omzet 23.971 17.689 EBITDA marge (%): EBITDA / omzet 20,5 22,4 31.12.2022 31.12.2021 Renconciliatie EBITDA <span class=\"ff37\">\u2013</span> nettowinst kEUR kEUR Winst van het boekjaar 1.640<span class=\"ls0\"> </span>653<span class=\"ls0\"> </span>Belastingen op het resultaat 268<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>Uitgestelde belastingen (168) (678) Financi\u00eble opbrengsten (631) (497) Financi\u00eble kosten 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Afschrijvingen 1.267 1.600 Bijzondere waardeverminderingen op vaste activa - 559<span class=\"ls0\"> </span>Waardevermindering voorraad 88<span class=\"ls0\"> </span>(2) Netto bijzondere waardeverminderin<span class=\"_ _3\"></span>gsverliezen op handels-  en lease vorderingen,  2.335 1.679 gecorrigeerd<span class=\"ff2f\"> voor de verliezen m.b.t. de gerealiseerde<span class=\"_ _3\"></span> omzet van het boekjaar </span>EBITDA 4.915<span class=\"ls0\"> </span>3.955<span class=\"ls0\"> </span>Bruto- en nettowin<span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>marge Dit <span class=\"_ _7\"> </span>geeft <span class=\"_ _7\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"> </span>performanti<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>Groep <span class=\"_ _7\"> </span>weer <span class=\"_ _7\"> </span>na <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>operationele <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>financi\u00eble <span class=\"_\"> </span>activ<span class=\"_ _4\"></span>iteiten.<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>Bij <span class=\"_ _7\"> </span>de beoordeling v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>winstmarge <span class=\"_ _4\"></span>dient <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>vermeld <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>Vennootschap <span class=\"_ _4\"></span>geniet<span class=\"_ _f\"></span> van fiscale verliezen en dat<span class=\"_ _f\"></span> er eveneens actieve latente belasting<span class=\"_ _f\"></span>en werden geactiveerd. Dit verklaart<span class=\"_ _f\"></span> waarom de netto<span class=\"_ _3\"></span> winst van het b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar de winst <span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r belastingen <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>verstijgt. 31.12.2022 31.12.2021 Bruto- en nettowinstmarge kEUR kEUR Winst voor belastingen 1.740 510<span class=\"ls0\"> </span>Omzet 23.971 17.689 Brutowinstmarge (%)= winst voor belastingen / omzet 7,3 2,9 Winst van het boekjaar 1.640 653<span class=\"ls0\"> </span>Omzet 23.971 17.689 Nettowinstmarge (%) = winst van het boekjaar / omzet 6,8 3,7 56.2  <span class=\"_ _22\"> </span>Solvabiliteitsmaatstav<span class=\"_ _f\"></span>en Bruto financi\u00eble <span class=\"_ _3\"></span>schuld Deze <span class=\"_ _9\"> </span>maatstaf <span class=\"_ _9\"> </span>geeft <span class=\"_ _9\"> </span>weer <span class=\"_ _9\"> </span>welke <span class=\"_ _e\"> </span>de <span class=\"_ _36\"> </span>totale <span class=\"_ _36\"> </span>financi\u00ebl<span class=\"_ _f\"></span>e <span class=\"_ _36\"> </span>schuld <span class=\"_ _9\"> </span>is, <span class=\"_ _9\"> </span>bij <span class=\"_ _36\"> </span>uitbreiding<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>inclusief <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>leasing schulden en wordt <span class=\"_ _3\"></span>weerhouden bij de b<span class=\"_ _3\"></span>erekening <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de netto financi\u00eble <span class=\"_ _f\"></span>schuld. 31.12.2022 31.12.2021 Bruto financi\u00eble schuld kEUR kEUR Leningen <span class=\"ff37\">\u2013</span> langlopend 874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasing <span class=\"ff37\">\u2013</span> langlopend 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Leningen <span class=\"ff37\">\u2013</span> kortlopend 558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasing <span class=\"ff37\">\u2013</span> kortlopend 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Bruto financi\u00eble schuld 2.064<span class=\"ls0\"> </span>1.560<span class=\"ls0\"> </span>Bruto financi\u00eble schuld exclusief leasing 1.432<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>Netto financi\u00eble schu<span class=\"_ _3\"></span>ld <span class=\"_ _9\"> </span> <span class=\"_ _50\"> </span> <span class=\"_ _50\"> </span> Deze maatstaf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>gebruikt o<span class=\"_ _4\"></span>m van <span class=\"_ _2\"></span><span class=\"ff37\">vertrekkend<span class=\"_ _3\"></span>e van <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>ondernemingswaar<span class=\"_ _f\"></span>de <span class=\"_ _2\"></span>(\u2018<span class=\"ff39\">enterprise<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>value\u2019<span class=\"ff2f ls61\">) </span></span></span>de <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>vermogensw<span class=\"_ _f\"></span>aarde <span class=\"_ _2\"></span>(\u2018<span class=\"ff39\">net <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>value\u2019<span class=\"ff2f\">) <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen. <span class=\"_ _2\"></span>Het <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>essentieel <span class=\"_ _2\"></span>bestanddeel <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>het </span></span>kader van waard<span class=\"_ _3\"></span>eringen.  31.12.2022 31.12.2021 Netto financi\u00eble schuld kEUR kEUR Bruto financi\u00eble schuld 2.064 1.560 Min liquide middelen (2.231) (1.718) Netto financi\u00eble schuld - - Netto kas 167<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Netto financi\u00eble schuld exclusief leasin<span class=\"_ _3\"></span>g - - Netto kas exclusief leasing 799<span class=\"ls0\"> </span>736<span class=\"ls0\"> </span>Graad van financi<span class=\"_ _3\"></span>\u00eble onafhankelijkheid<span class=\"_ _f\"></span> De <span class=\"_ _4\"></span>graad <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>financi\u00ebl<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>onafhan<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span>lijkheid <span class=\"_ _4\"></span>reflecteert de <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ate <span class=\"_ _4\"></span>waarin <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eigen <span class=\"_ _2\"></span>verm<span class=\"_ _3\"></span>ogen is gefinancierd. <span class=\"_ _f\"></span> 31.12.2022 31.12.2021 Graad van financi\u00eble onafhankelijkheid kEUR kEUR Graad financi\u00eble onafhankelijkheid (ruime zin) Eigen vermogen 29.532 27.892 Totaal passiva 39.737 36.276 Graad financi\u00eble onafhankelijkheid (ruime zin) = Eigen vermogen / totaal passiva (%) 74,3 76,9 Schuldgraad De schuldgraad is een weer<span class=\"_ _f\"></span>gave van de bruto financi\u00eble schuld ten opzichte van h<span class=\"_ _f\"></span>et balanstotaal. Het is een weergave<span class=\"_ _3\"></span> van de ma<span class=\"_ _3\"></span>te waarin de Groep<span class=\"_ _f\"></span> gefinancierd wordt door fin<span class=\"_ _3\"></span>anci\u00eble schulden.<span class=\"_ _3\"></span>  31.12.2022 31.12.2021 Schuldgraad kEUR kEUR Schuldgraad (ruime zin) Leningen <span class=\"ff37\">\u2013</span> langlopend en kortlopend 1.432 982<span class=\"ls0\"> </span>Leasing <span class=\"ff37\">\u2013</span> langlopend en kortlopend 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Bruto financi\u00eble schuld  2.064 1.560 Totaal passiva 39.737 36.276 Schuldgraad (ruime zin) = Bruto financi\u00eble schuld / totaal passiva (%) 5,2 4,3 Schuldgraad (enge zin) Bruto financi\u00eble schuld, exclusief leasing 1.432 982<span class=\"ls0\"> </span>Totaal passiva  39.737 36.276 Schuldgraad (enge zin) = Bruto financi\u00eble schuld exclusief leasing / totaal passiva (%) 3,6 2,7 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-1-2": {
   "value": "(1)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Identificatie </span>Het <span class=\"_ _6\"> </span>persbericht <span class=\"_ _6\"> </span>rond <span class=\"_ _a\"> </span>het<span class=\"_ _f\"></span> <span class=\"_ _a\"> </span>jaarresultaat <span class=\"_ _6\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _6\"> </span>werd <span class=\"_ _6\"> </span>gepubliceerd <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _6\"> </span>17 <span class=\"_ _a\"> </span>maart <span class=\"_ _5\"> </span>2<span class=\"_ _4\"></span>023 <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>de geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g werd door de Raad <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an Bestuur <span class=\"_ _3\"></span>van <span class=\"ls21\">20<span class=\"_ _4\"></span></span> april 2023 g<span class=\"_ _f\"></span>oedgekeurd.    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f26290": {
   "value": "Keyware Technologies ",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f26304": {
   "value": "naamloze vennootschap ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f26318": {
   "value": "Ikaroslaan  24,  1930  Zaventem",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f26319": {
   "value": "Ikaroslaan  24,  1930  Zaventem",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f26320": {
   "value": "Ikaroslaan  24,  1930  Zaventem",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f26329": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-7-2": {
   "value": "(2)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Conformiteitsverklarin<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span> </span>De <span class=\"_ _4\"></span>heer <span class=\"_ _4\"></span>Guido <span class=\"_ _4\"></span>Van <span class=\"_ _4\"></span>der <span class=\"_ _4\"></span>Schueren <span class=\"_ _4\"></span>(CEO <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>interim) en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>heer <span class=\"_ _4\"></span>Alain <span class=\"_ _4\"></span>Hubert <span class=\"_ _4\"></span>(CFO) <span class=\"_ _4\"></span>verklaren <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de jaarrekening, <span class=\"_ _7\"> </span>die <span class=\"_ _5\"> </span>is<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>opge<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>ld <span class=\"_ _7\"> </span>overeenkomstig <span class=\"_ _7\"> </span>IFRS-standaarden, <span class=\"_ _7\"> </span>zoals <span class=\"_ _5\"> </span>g<span class=\"_ _3\"></span>oedgekeurd <span class=\"_ _7\"> </span>door <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e Europese <span class=\"_ _4\"></span>Unie, <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>getrouw <span class=\"_ _4\"></span>beeld <span class=\"_ _4\"></span>geeft <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>vermogen, <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_ _2\"></span>toestand <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de resultaten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>emittent<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>consolidatie <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>onderne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ingen. <span class=\"_ _2\"></span>Het <span class=\"_ _2\"></span>jaarverslag<span class=\"_ _3\"></span> geeft een <span class=\"_ _f\"></span>getrouw beeld v<span class=\"_ _f\"></span>an de ontwikk<span class=\"_ _f\"></span>eling en de res<span class=\"_ _f\"></span>ultaten van het <span class=\"_ _3\"></span>bedrijf <span class=\"_ _f\"></span>en van de positi<span class=\"_ _f\"></span>e van de emittent <span class=\"_ _f\"></span>en de in d<span class=\"_ _3\"></span>e con<span class=\"_ _3\"></span>solidatie opgeno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en ond<span class=\"_ _f\"></span>ernemingen, alsmede <span class=\"_ _f\"></span>een beschrijving <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de<span class=\"_ _f\"></span> voornaamste risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en onzekerheden <span class=\"_ _f\"></span>waarmee zij worden gec<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nfr<span class=\"ff2f\">onteerd. </span>(5)<span class=\"_ _4c\"> </span>Belangrijkste gron<span class=\"_ _3\"></span>dslagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor financi\u00eble <span class=\"_ _f\"></span>verslaggeving(b) Overeenstem<span class=\"_ _f\"></span>mi<span class=\"_ _4\"></span>ngsver<span class=\"_ _3\"></span>klaring De <span class=\"_ _36\"> </span>geconsolideerde <span class=\"_ _36\"> </span>financi\u00eble <span class=\"_ _36\"> </span>staten <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>opgesteld <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>overeen<span class=\"_ _4\"></span>stemming <span class=\"_ _9\"> </span>met <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>International<span class=\"_ _f\"></span> Financial <span class=\"_ _5\"> </span>Reporting <span class=\"_ _6\"> </span>Standards <span class=\"_ _6\"> </span>(IFRS), <span class=\"_ _6\"> </span>zoals <span class=\"_ _5\"> </span>uitgevaardigd <span class=\"_ _5\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>\u201cInternational <span class=\"_ _6\"> </span>Accounting<span class=\"_ _f\"></span> Standards Board\u201d en g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>edgekeurd d<span class=\"_ _f\"></span>oo<span class=\"_ _4\"></span>r de Europes<span class=\"_ _f\"></span>e Unie, tot en met 31 dec<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ber 202<span class=\"ff2f\">2. </span>(v)<span class=\"_\"> </span>Nieuwe nor<span class=\"_ _f\"></span>men, i<span class=\"_ _4\"></span>nterp<span class=\"_ _f\"></span>retaties en amendementenNieuwe <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>gewijzigde <span class=\"_ _b\"></span>Standaarden <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>I<span class=\"_ _4\"></span>nterpretaties <span class=\"_ _b\"></span>toegepast <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>Groep <span class=\"_ _b\"></span>gedurende <span class=\"_ _b\"></span>het boekjaar 20<span class=\"ls20\">22<span class=\"_ _f\"></span><span class=\"ls0\"> </span></span>De o<span class=\"_ _4\"></span>nderstaande nieu<span class=\"_ _3\"></span>we norm<span class=\"ls27\">en</span> en <span class=\"_ _4\"></span>gewijzigde standaard<span class=\"ls27\">en</span> zijn verplicht van toepassing voor de Groep <span class=\"_ _e\"> </span>sinds <span class=\"_ _e\"> </span>1<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>januari <span class=\"_ _e\"> </span>2<span class=\"_ _4\"></span>022, <span class=\"_ _e\"></span>maar <span class=\"_ _9\"> </span>hadden <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>significante <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>materi\u00eble <span class=\"_ _9\"> </span>impa<span class=\"_ _3\"></span>ct <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>huidige<span class=\"_ _3\"></span> geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g van de Groep:  \u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">Jaarlijkse verbe<span class=\"_ _3\"></span>teringscyclu<span class=\"_ _f\"></span>s<span class=\"_ _4\"></span> aan Standaarden <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>018-<span class=\"ff37\">2020\u2019;</span></span>\u2022<span class=\"_ _28\"> </span>nieuwe <span class=\"_\"> </span>wijzigin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>IF<span class=\"ls52\">RS</span>-<span class=\"ff37\">norm <span class=\"_ _36\"> </span>3 <span class=\"_\"> </span>\u2018Bedrijfscomb<span class=\"_ _3\"></span>inaties\u2019<span class=\"ff2f\"> <span class=\"_\"> </span>met <span class=\"_\"> </span>verwijzin<span class=\"_ _f\"></span>gen <span class=\"_\"> </span>naar <span class=\"_\"> </span>het</span></span>conceptueel kader<span class=\"ls34\">;</span>\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>IAS-<span class=\"ff37\">norm <span class=\"_ _9\"> </span>16 <span class=\"_ _9\"> </span>\u2018Materi\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>activa\u2019</span> <span class=\"_ _9\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_ _9\"> </span>inkomsten <span class=\"_ _9\"> </span>verkregen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>het</span>beoogde gebruik<span class=\"ls2c\">;</span>\u2022<span class=\"_ _28\"> </span>wijziging <span class=\"_ _1a\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>IAS-no<span class=\"_ _f\"></span>rm <span class=\"_ _1e\"> </span>37 <span class=\"_ _1e\"> </span>\u2018Voorzienin<span class=\"_ _f\"></span>gen, <span class=\"_ _1e\"> </span>voorwaardelijk<span class=\"_ _f\"></span>e <span class=\"_ _1e\"> </span>verplichtingen<span class=\"ff2f\"> <span class=\"_ _1e\"> </span>en</span>voorwaardelijk<span class=\"_ _3\"></span>e acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a\u2019<span class=\"ff2f\"> <span class=\"_ _f\"></span><span class=\"ff37\">\u2013<span class=\"_ _4\"></span><span class=\"ff2f\"> <span class=\"_ _f\"></span>verlieslatende c<span class=\"_ _f\"></span>ontracten <span class=\"_ _3\"></span>en kos<span class=\"_ _3\"></span>ten <span class=\"_ _f\"></span>om een <span class=\"_ _f\"></span>contract t<span class=\"_ _f\"></span>e vervullen</span></span></span>Gepubliceerde <span class=\"_ _14\"> </span>Standaarden <span class=\"_ _14\"> </span>en <span class=\"_ _11\"> </span>Interpretat<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>es, <span class=\"_ _11\"> </span>no<span class=\"_ _3\"></span>g <span class=\"_ _11\"> </span>niet <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>toepass<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ng, <span class=\"_ _14\"> </span>maar <span class=\"_ _11\"> </span>vervroegd<span class=\"_ _f\"></span> toegepast doo<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span> de Groep Er werden geen stand<span class=\"_ _f\"></span>aarden noch interpretaties<span class=\"_ _3\"></span> vervroegd toeg<span class=\"_ _3\"></span>epast. Standaarden<span class=\"_ _f\"></span> en I<span class=\"_ _4\"></span>nterpreta<span class=\"_ _f\"></span>ties uitgevaardigd <span class=\"_ _f\"></span>maar nog niet van<span class=\"_ _3\"></span> kracht voo<span class=\"_ _3\"></span>r het <span class=\"_ _f\"></span>huidige boekjaar 2022 De Groep heeft <span class=\"_ _4\"></span>ervoor gekozen om andere nieuwe Standaard<span class=\"_ _3\"></span>en, Interpretaties en Wijzigingen die nog niet verplich<span class=\"_ _3\"></span>t waren voor 31 d<span class=\"_ _3\"></span>ecember 2022, niet<span class=\"_ _f\"></span> vroegtijdig toe te passen.<span class=\"_ _f\"></span> Het gaat in concret<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> om onderstaand<span class=\"_ _f\"></span>e wijzigingen:  \u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de IA<span class=\"_ _f\"></span>S-<span class=\"ff37\">norm <span class=\"_ _f\"></span>1 <span class=\"_ _f\"></span>\u2018Presentatie <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>financi\u00eble <span class=\"_ _f\"></span>staten: <span class=\"_ _3a\"></span>classificatie <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>financi\u00eble</span></span>verplichtingen als<span class=\"_ _3\"></span> kortlopend<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>f langlopend\u2019 (t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>epasbaar vanaf <span class=\"_ _3\"></span>1 januari 202<span class=\"_ _3\"></span>3);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging van d<span class=\"_ _f\"></span>e IAS-<span class=\"ff37\">norm 1 \u2018Presentati<span class=\"_ _f\"></span>e van de financi\u00eble <span class=\"_ _f\"></span>staten en IFRS Prakt<span class=\"ff2f\">ijkverklaring</span></span></span>2: <span class=\"_\"> </span>De <span class=\"_\"> </span>vermelding <span class=\"_\"> </span>van <span class=\"_\"> </span>gro<span class=\"_ _f\"></span>ndslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>verslagge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ing\u2019 <span class=\"_\"> </span>(toepasbaar<span class=\"_ _3\"></span> <span class=\"_\"> </span>vanaf <span class=\"_\"> </span>1januari 2023);\u2022<span class=\"_ _28\"> </span>wijziging <span class=\"_ _1f\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _20\"> </span>de <span class=\"_ _22\"> </span>IAS-<span class=\"ff37\">norm <span class=\"_ _1f\"> </span>8 <span class=\"_ _22\"> </span>\u2018Grondslag<span class=\"_ _f\"></span>en <span class=\"_ _22\"> </span>vo<span class=\"_ _3\"></span>or <span class=\"_ _20\"> </span>financi\u00eble <span class=\"_ _20\"> </span>verslaggeving,</span>schattingswijziging<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>fouten: <span class=\"_ _c\"></span>definitie <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>schattingswijzigingen\u2019 <span class=\"_ _b\"></span><span class=\"ff2f\">(t<span class=\"_ _4\"></span>oepasbaar <span class=\"_ _b\"></span>vanaf <span class=\"_ _b\"></span>1</span>januari 2023);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>IAS-<span class=\"ff37\">norm <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>\u2018Winstbelastingen: <span class=\"_ _3a\"></span>Uitgestelde <span class=\"_ _3a\"></span>belastingen <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>betrekking <span class=\"_ _3a\"></span>to<span class=\"_ _4\"></span>t</span></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>passiva <span class=\"_ _b\"></span>die <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>oortvloeien <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>enkele <span class=\"_ _b\"></span>transactie\u2019 <span class=\"_ _b\"></span>(toepasbaar <span class=\"_ _2\"></span>vanaf <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>januari2023);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">wijziging aan IFRS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span>Leaseovereenkomsten <span class=\"ff37\">\u2013</span> <span class=\"_ _4\"></span>leaseverplichtin<span class=\"_ _3\"></span>g in <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>sale <span class=\"_ _4\"></span>and lease-back</span>verrichting (toepasb<span class=\"_ _3\"></span>aar vanaf 1 januari<span class=\"_ _f\"></span> 2024);\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">IFRS-<span class=\"ff37\">norm 17 \u2018Verze<span class=\"_ _f\"></span>keringscontracten\u2019 (toepasb<span class=\"_ _f\"></span>aar vanaf 1 januari 2023)<span class=\"ff2f\">;</span></span></span>\u2022<span class=\"_ _28\"> </span><span class=\"ff2f\">Wijzigingen aan<span class=\"_ _f\"></span> IFRS 1<span class=\"_ _4\"></span>7 Verzekeringsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten: Eerste toepassi<span class=\"_ _f\"></span>ng van IFRS 17 <span class=\"_ _4\"></span>en IFRS 9 <span class=\"ff37\">\u2013</span></span>Vergelijkende infor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>atieDe <span class=\"_ _e\"></span>Groep <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>plan <span class=\"_ _e\"></span>deze <span class=\"_ _c\"></span>standaarden <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>interpretaties<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>implementeren <span class=\"_ _c\"></span>wanneer <span class=\"_ _c\"></span>deze <span class=\"_ _e\"> </span>van toepassing worden.<span class=\"_ _f\"></span> Volledigheidshalv<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>melden <span class=\"_ _7\"> </span>wij <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>IFRS-<span class=\"ff37\">nor<span class=\"_ _3\"></span>m <span class=\"_ _7\"> </span>14 <span class=\"_ _7\"> </span>\u2018Wettelijke <span class=\"_ _7\"> </span>uitge<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>lde <span class=\"_ _7\"> </span>rekeningen\u2019.<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>Deze </span>standaard <span class=\"_ _c\"></span>is <span class=\"_ _e\"> </span>verplicht <span class=\"_ _e\"></span>maar <span class=\"_ _e\"></span>er <span class=\"_ _e\"></span>kon <span class=\"_ _e\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>toepassingsda<span class=\"_ _3\"></span>tum <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>worden, <span class=\"_ _c\"></span>omdat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>EU beslist <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>goedkeuring<span class=\"_ _f\"></span>spro<span class=\"_ _4\"></span>ces <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorlopig<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>norm <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>starten, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>afwachting van de publicatie <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an een definitieve n<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm.   ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-7-3": {
   "value": "(2)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Conformiteitsverklarin<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span> </span>De <span class=\"_ _4\"></span>heer <span class=\"_ _4\"></span>Guido <span class=\"_ _4\"></span>Van <span class=\"_ _4\"></span>der <span class=\"_ _4\"></span>Schueren <span class=\"_ _4\"></span>(CEO <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>interim) en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>heer <span class=\"_ _4\"></span>Alain <span class=\"_ _4\"></span>Hubert <span class=\"_ _4\"></span>(CFO) <span class=\"_ _4\"></span>verklaren <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de jaarrekening, <span class=\"_ _7\"> </span>die <span class=\"_ _5\"> </span>is<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>opge<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>ld <span class=\"_ _7\"> </span>overeenkomstig <span class=\"_ _7\"> </span>IFRS-standaarden, <span class=\"_ _7\"> </span>zoals <span class=\"_ _5\"> </span>g<span class=\"_ _3\"></span>oedgekeurd <span class=\"_ _7\"> </span>door <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e Europese <span class=\"_ _4\"></span>Unie, <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>getrouw <span class=\"_ _4\"></span>beeld <span class=\"_ _4\"></span>geeft <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>vermogen, <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_ _2\"></span>toestand <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de resultaten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>emittent<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>consolidatie <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>onderne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ingen. <span class=\"_ _2\"></span>Het <span class=\"_ _2\"></span>jaarverslag<span class=\"_ _3\"></span> geeft een <span class=\"_ _f\"></span>getrouw beeld v<span class=\"_ _f\"></span>an de ontwikk<span class=\"_ _f\"></span>eling en de res<span class=\"_ _f\"></span>ultaten van het <span class=\"_ _3\"></span>bedrijf <span class=\"_ _f\"></span>en van de positi<span class=\"_ _f\"></span>e van de emittent <span class=\"_ _f\"></span>en de in d<span class=\"_ _3\"></span>e con<span class=\"_ _3\"></span>solidatie opgeno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en ond<span class=\"_ _f\"></span>ernemingen, alsmede <span class=\"_ _f\"></span>een beschrijving <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de<span class=\"_ _f\"></span> voornaamste risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en onzekerheden <span class=\"_ _f\"></span>waarmee zij worden gec<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nfr<span class=\"ff2f\">onteerd. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-8-2": {
   "value": "(3)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Consolidatiekring </span>De <span class=\"_ _2\"></span>gecons<span class=\"_ _f\"></span>olideerde <span class=\"_ _2\"></span>jaarrekenin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>p<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span><span class=\"ff31\">31 <span class=\"_ _2\"></span>december <span class=\"_ _4\"></span>2022</span> <span class=\"_ _2\"></span>omvat <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Technologies NV en haar zes 1<span class=\"_ _3\"></span>00%-dochteronderne<span class=\"_ _3\"></span>mingen. <span class=\"ls4b\">  </span><span class=\"ff31 fc24\"> </span>De consolidatiekrin<span class=\"_ _f\"></span>g van 2022 is gewijzigd d<span class=\"_ _3\"></span>oor de acqu<span class=\"_ _f\"></span>isitie van Payment Solutions en<span class=\"_ _f\"></span> is <span class=\"_ _4\"></span>als volgt:<span class=\"_ _f\"></span> Geconsolideerd % Land 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Filiaal tot Keyware Smart Card Division NV 31.12.2022 100%<span class=\"ls0\"> </span>Belgi\u00eb Int. Int. Keyware Transactions &amp; Processing Gmb<span class=\"_ _3\"></span>H 31.12.2022 100%<span class=\"ls0\"> </span>Duitsland Int. Int. EasyOrder BV 31.12.2022 100%<span class=\"ls0\"> </span>Belgi\u00eb Int. Int. Magellan SAS 31.12.2022 100%<span class=\"ls0\"> </span>Frankrijk Int. Int. Keyware SARL 31.12.2022 100%<span class=\"ls0\"> </span>Luxemburg Int. Int. Payment Solutions BV  31.12.2022 100%<span class=\"ls0\"> </span>Belgi\u00eb Int. -  (*) Int.: integrale con<span class=\"_ _4\"></span>solidatie  <span class=\"_ _4\"></span> (c) Consolidatiep<span class=\"_ _3\"></span>rincipe De <span class=\"_ _f\"></span>geconsolideerde <span class=\"_ _f\"></span>jaarrekeni<span class=\"_ _3\"></span>ng <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Technologies <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Technologies tevens <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>dochterondernemingen. <span class=\"_ _e\"></span>Een <span class=\"_ _9\"> </span>dochteronde<span class=\"_ _f\"></span>rneming <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>entiteit <span class=\"_ _e\"> </span>die <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Groep wordt <span class=\"_ _c\"></span>gecontroleerd.<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>Groep <span class=\"_ _c\"></span>controleert <span class=\"_ _b\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>entiteit <span class=\"_ _c\"></span>wanneer <span class=\"_ _c\"></span>zij <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>acht <span class=\"_ _b\"></span>over <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>deelneming heeft, <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>zij <span class=\"_ _6\"> </span>blootgesteld <span class=\"_ _5\"> </span>is <span class=\"_ _a\"> </span>aan, <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _6\"> </span>rechten <span class=\"_ _6\"> </span>heeft <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>variabele <span class=\"_ _6\"> </span>winsten <span class=\"_ _5\"> </span>omwille <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>zijn betrokkenheid<span class=\"_ _3\"></span> bij de entite<span class=\"_ _f\"></span>it en de bevoegdheid he<span class=\"_ _f\"></span>eft om via zijn zeggenschap<span class=\"_ _3\"></span> over de <span class=\"_ _f\"></span>entiteit die opbrengsten te b<span class=\"_ _f\"></span>e\u00efnv<span class=\"_ _4\"></span>loeden. De <span class=\"_\"> </span>jaarrekening<span class=\"_ _3\"></span>en <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>dochterondernemingen <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>opgenomen <span class=\"_\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>geconsolideerde<span class=\"_ _f\"></span> jaarrekening vanaf de<span class=\"_ _f\"></span> datum van aanvang van d<span class=\"_ _f\"></span>e controle totdat deze oph<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udt te bestaan. Inzake <span class=\"_ _11\"> </span><span class=\"ff31\">bedrijfscombinaties</span> <span class=\"_ _11\"> </span>(acquisitie <span class=\"_ _19\"> </span>van <span class=\"_ _11\"> </span>dochteronderne<span class=\"_ _3\"></span>mingen) <span class=\"_ _19\"> </span>hanteer<span class=\"_ _f\"></span>t <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Groep <span class=\"_ _11\"> </span>de overnamemeth<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de. <span class=\"_ _9\"> </span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"></span>is <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>betaalde <span class=\"_ _9\"> </span>bedrag<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>in <span class=\"_ _e\"> </span>geldmiddelen <span class=\"_ _9\"> </span>of kasequivalenten <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _c\"></span>waarde, <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>ruildatum, <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>enig <span class=\"_ _e\"></span>andere <span class=\"_ _c\"></span>vergoeding <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de overnemende <span class=\"_ _4\"></span>partij wordt <span class=\"_ _4\"></span>verstrekt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>ruil <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeggenschap <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>activa en <span class=\"_ _4\"></span>verplichtingen van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>onderneming, <span class=\"_ _2\"></span>inclusief <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>oorwaard<span class=\"_ _3\"></span>elijke <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erplichting<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de overname<span class=\"ls22\">. </span>  Bij een bedrijfscombinatie<span class=\"_ _3\"></span> wordt een waarderingsperi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de van \u00e9\u00e9n jaar gehanteerd<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>die loopt vanaf de overnamedatum tot de datum <span class=\"_ _4\"></span>waarop de Vennootschap de informatie ontvang<span class=\"_ _3\"></span>t over <span class=\"_ _4\"></span>feiten en omstandigheden <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"></span>overnamedatum <span class=\"_ _3a\"></span>bestonden. <span class=\"_ _f\"></span>Tijdens <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>periode <span class=\"_ _f\"></span>worden <span class=\"_ _3a\"></span>de b<span class=\"_ _3\"></span>edragen <span class=\"_ _f\"></span>waar<span class=\"_ _3\"></span> nodig <span class=\"_ _36\"> </span>aangepast <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>bijk<span class=\"_ _3\"></span>omende <span class=\"_\"> </span>a<span class=\"_ _f\"></span>ctiva <span class=\"_\"> </span>en/of<span class=\"_ _f\"></span> <span class=\"_\"> </span>verplichtingen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _36\"> </span>om <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>in tussentijd <span class=\"_ _36\"> </span>nieuw <span class=\"_ _36\"> </span>verkregen <span class=\"_\"> </span>in<span class=\"_ _f\"></span>fo<span class=\"_ _4\"></span>rmatie <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>feit<span class=\"_ _f\"></span>en <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>omstandigheden <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>o<span class=\"_ _3\"></span>vernamedatum <span class=\"_ _9\"> </span>te weerspiegelen in d<span class=\"_ _f\"></span>e cijfers.  Kosten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>dire<span class=\"_ _f\"></span>ct <span class=\"_ _2\"></span>toereken<span class=\"_ _f\"></span>baar <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de overname <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>winst <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>verlies <span class=\"_ _2\"></span>geno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>het<span class=\"_ _f\"></span> moment dat ze zich<span class=\"_ _f\"></span> voordoen.   Intragroepsbalansen <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>transacties <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>eventuele <span class=\"_ _1a\"> </span>niet-gerealiseerde <span class=\"_ _16\"> </span>winsten <span class=\"_ _1a\"> </span>of <span class=\"_ _1a\"> </span>verliezen voortkomende <span class=\"_\"> </span>uit <span class=\"_\"> </span>transac<span class=\"_ _f\"></span>ties <span class=\"_ _7\"> </span>binn<span class=\"_ _f\"></span>en <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>Groep, <span class=\"_\"> </span>worden <span class=\"_\"> </span>ge\u00ebli<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ineerd <span class=\"_\"> </span>bij <span class=\"_\"> </span>de <span class=\"_\"> </span>opmaak <span class=\"_\"> </span>van <span class=\"_\"> </span>de geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-9-2": {
   "value": "(4)<span class=\"_ _2d\"> </span>Going con<span class=\"_ _3\"></span>cern of con<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>nu\u00efteitDe <span class=\"_ _9\"> </span>geconsolid<span class=\"_ _3\"></span>eerde <span class=\"_ _e\"> </span>jaarrekening <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"> </span>is <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>pgesteld <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>veronderstelling <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>co<span class=\"_ _4\"></span>ntinu\u00efteit<span class=\"_ _f\"></span>, hetgeen <span class=\"_ _2\"></span>impliceert <span class=\"_ _2\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>gerealiseerd <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>schulden <span class=\"_ _2\"></span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _2\"></span>voldaan <span class=\"_ _2\"></span>als <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>een normale <span class=\"_ _3a\"></span>bedrijfsuitoefening. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>heeft <span class=\"_ _f\"></span>per <span class=\"_ _3a\"></span>31 <span class=\"_ _f\"></span>december <span class=\"_ _3a\"></span>2022 <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>eigen <span class=\"_ _3a\"></span>vermogen <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>29.532 kEUR <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>t.o.v. <span class=\"_ _7\"> </span>2021 <span class=\"_\"> </span>aangroeide <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>winst <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>boekjaar<span class=\"ls25\">. <span class=\"_ _7\"> </span></span>Het <span class=\"_ _7\"> </span>geconsolideerd<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>eig<span class=\"_ _f\"></span>en vermogen verteg<span class=\"_ _3\"></span>enwoordigt 74,3 % <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het balanst<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>taal ten opzichte <span class=\"_ _f\"></span>van 76<span class=\"_ _4\"></span>,9 %<span class=\"_ _3\"></span> eind 2021<span class=\"ls22\">. </span> De hypothese van g<span class=\"_ _f\"></span>oing concern kan verder als <span class=\"_ _3\"></span>volgt worden ve<span class=\"_ _f\"></span>rantwoord: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>diversificatie <span class=\"_ _5\"> </span>van<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>activiteiten <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Groep <span class=\"_ _5\"> </span>niet <span class=\"_ _5\"> </span>langer <span class=\"_ _5\"> </span>afhankelijk <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de</span>traditionele <span class=\"_ _11\"> </span>activiteit <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>betaalterminals, <span class=\"_ _11\"> </span>autorisati<span class=\"_ _f\"></span>es <span class=\"_ _19\"> </span>en <span class=\"_ _11\"> </span>software <span class=\"_ _11\"> </span>hebben <span class=\"_ _11\"> </span>eenbelangrijke contribu<span class=\"_ _3\"></span>tie tot het gehe<span class=\"_ _f\"></span>el;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>verrichte <span class=\"_ _c\"></span>overname <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>Payment <span class=\"_ _e\"></span>Solutions <span class=\"_ _c\"></span>versterkt <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>eteen <span class=\"_ _c\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"></span>klantenbasis <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"></span>het</span>betaalterminals<span class=\"_ _f\"></span>egment <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zorgt <span class=\"_ _14\"> </span>voor <span class=\"_ _14\"> </span>diversifi<span class=\"_ _f\"></span>catie <span class=\"_ _14\"> </span>binnen <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>Groep. <span class=\"_ _14\"> </span>Zij <span class=\"_ _a\"> </span>kende <span class=\"_ _14\"> </span>eensignificante groei in <span class=\"_ _f\"></span>2022;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>migratie <span class=\"_ _4\"></span>naar <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>huidige <span class=\"_ _2\"></span>betaalpartner <span class=\"_ _2\"></span>afgerond, <span class=\"_ _2\"></span>zoda<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inkomsten <span class=\"_ _2\"></span>in</span>2022 significant hog<span class=\"_ _f\"></span>er liggen dan in 2021 (en in 20<span class=\"_ _f\"></span>20 toen de migratie begon)<span class=\"_ _f\"></span>;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de afbetalingen van de financi\u00eble schulden zijn ste<span class=\"_ _4\"></span>rk verminderd in 2022. <span class=\"_ _4\"></span>Er mogen dan wel</span>nieuwe lening<span class=\"_ _3\"></span>en opgeno<span class=\"_ _f\"></span>men zijn voor 1.<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>00 kEUR in<span class=\"_ _f\"></span> 2022 maar <span class=\"_ _3\"></span>de impac<span class=\"_ _f\"></span>t van hun <span class=\"_ _f\"></span>aflossingis beduidend lager dan<span class=\"_ _f\"></span> de vorige leningenDe kaspositie ultimo <span class=\"_ _3\"></span>2022 bedraagt 2.231 kEUR en ne<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>t met 513 kEUR toe in v<span class=\"_ _3\"></span>ergelijking met <span class=\"ls21\">31 </span>december 2021. De<span class=\"_ _f\"></span> k<span class=\"_ _4\"></span>asstromentab<span class=\"_ _f\"></span>el verschaft hiertoe meer inzicht.  (a)<span class=\"_\"> </span>Presentatieba<span class=\"_ _3\"></span>sisVoor <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>beschrijving <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>gehante<span class=\"_ _f\"></span>erde <span class=\"_\"> </span>grondslagen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>verslaggeving <span class=\"_ _36\"> </span>wordt verwezen <span class=\"_ _6\"> </span>naar <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>betrokken <span class=\"_ _a\"> </span>rubrieken <span class=\"_ _6\"> </span>hierna. <span class=\"_ _6\"> </span>De <span class=\"_ _a\"> </span>geconsolideerde <span class=\"_ _6\"> </span>jaarre<span class=\"_ _3\"></span>kening <span class=\"_ _6\"> </span>omvat <span class=\"_ _a\"> </span>de<span class=\"_ _f\"></span> vergelijkende cijfers <span class=\"_ _f\"></span>van het vorige boekjaar.  De geconsolideerde jaarrekening wordt uitgedrukt in duizenden <span class=\"_ _4\"></span>euro (kEUR) <span class=\"_ _4\"></span>en afgerond naar <span class=\"_ _4\"></span>het dichtstbijzijnde <span class=\"_ _b\"></span>duizendtal. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>waarderingsgrondslag<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>zijn <span class=\"_ _b\"></span>gebaseerd <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>historische <span class=\"_ _b\"></span>kostprijzen<span class=\"_ _3\"></span> tenzij anders aangeg<span class=\"_ _f\"></span>even.  De <span class=\"_ _3\"></span>opstelling <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>jaarrekening in<span class=\"_ _f\"></span> overeenstemmin<span class=\"_ _f\"></span>g met IFRS <span class=\"_ _f\"></span>vereist <span class=\"_ _f\"></span>dat de <span class=\"_ _f\"></span>leiding <span class=\"_ _f\"></span>van de Gro<span class=\"_ _f\"></span>ep oordelen <span class=\"_ _f\"></span>vormt <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>schatting<span class=\"_ _f\"></span>en en <span class=\"_ _3a\"></span>veronderstellingen <span class=\"_ _3a\"></span>maakt. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>invloed <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>toepassing van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>grondslagen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>aldus <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gerapporteerde <span class=\"_ _4\"></span>waarden <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van opbrengsten <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>kosten. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>Groep <span class=\"_ _f\"></span>heeft <span class=\"_ _f\"></span>dezelfde <span class=\"_ _f\"></span>boekhoudkundige <span class=\"_ _f\"></span>grondslagen <span class=\"_ _f\"></span>toegepast <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>vorig jaar tenzij hierna and<span class=\"_ _f\"></span>ers vermeld. De <span class=\"_ _36\"> </span>schattingen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>hieraan <span class=\"_ _9\"> </span>verbonden <span class=\"_ _9\"> </span>veronderstellingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _36\"> </span>gebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>ervaringen <span class=\"_ _9\"> </span>uit <span class=\"_\"> </span>h<span class=\"_ _f\"></span>et verleden <span class=\"_ _14\"> </span>en <span class=\"_ _a\"> </span>verschillende <span class=\"_ _14\"> </span>andere <span class=\"_ _a\"> </span>elementen <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>gegeven <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>omstandigheden <span class=\"_ _a\"> </span>als <span class=\"_ _14\"> </span>redelijk beschouwd <span class=\"_ _c\"></span>kunnen <span class=\"_ _e\"> </span>worden. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>uitkomsten <span class=\"_ _e\"></span>hiervan <span class=\"_ _c\"></span>vormen <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>oordee<span class=\"_ _4\"></span>l <span class=\"_ _e\"></span>over <span class=\"_ _e\"> </span>de boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>die <span class=\"_ _e\"></span>niet <span class=\"_ _c\"></span>op <span class=\"_ _e\"> </span>eenvoudige <span class=\"_ _c\"></span>wijze <span class=\"_ _e\"></span>uit <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"></span>bronnen <span class=\"_ _c\"></span>kan worden afgeleid. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e daadwerkelijk<span class=\"_ _f\"></span>e uitkomsten kunnen<span class=\"_ _3\"></span> afwijken van deze scha<span class=\"_ _f\"></span>ttingen.   De <span class=\"_ _b\"></span>schattingen <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>onderliggende <span class=\"_ _b\"></span>veronderstellingen <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>jaarlijks <span class=\"_ _b\"></span>beoordee<span class=\"_ _f\"></span>ld <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>bijgestuurd. Herzieningen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>schattingen <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>opgenomen <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de p<span class=\"_ _3\"></span>eriode <span class=\"_ _f\"></span>waarin <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>schatting <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>herzien,<span class=\"_ _f\"></span> op <span class=\"_ _e\"></span>voorwaarde <span class=\"_ _e\"></span>dat <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>herziening <span class=\"_ _c\"></span>alleen <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>per<span class=\"_ _f\"></span>io<span class=\"_ _4\"></span>de <span class=\"_ _e\"></span>gevolgen <span class=\"_ _c\"></span>heeft. <span class=\"_ _e\"></span> <span class=\"_ _e\"> </span>Indien <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>herziening gevolgen <span class=\"_ _f\"></span>heeft <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zowel <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>verslagperiode <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>toekomstige <span class=\"_ _3a\"></span>periode(s) <span class=\"_ _f\"></span>dan <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herziening<span class=\"_ _f\"></span> opgenomen in de peri<span class=\"_ _f\"></span>ode van herziening en de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekomstige peri<span class=\"_ _f\"></span>ode(s).<span class=\"_ _4\"></span> (c) Consolidatiep<span class=\"_ _3\"></span>rincipe De <span class=\"_ _f\"></span>geconsolideerde <span class=\"_ _f\"></span>jaarrekeni<span class=\"_ _3\"></span>ng <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Technologies <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Technologies tevens <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>dochterondernemingen. <span class=\"_ _e\"></span>Een <span class=\"_ _9\"> </span>dochteronde<span class=\"_ _f\"></span>rneming <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>entiteit <span class=\"_ _e\"> </span>die <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Groep wordt <span class=\"_ _c\"></span>gecontroleerd.<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>Groep <span class=\"_ _c\"></span>controleert <span class=\"_ _b\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>entiteit <span class=\"_ _c\"></span>wanneer <span class=\"_ _c\"></span>zij <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>acht <span class=\"_ _b\"></span>over <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>deelneming heeft, <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>zij <span class=\"_ _6\"> </span>blootgesteld <span class=\"_ _5\"> </span>is <span class=\"_ _a\"> </span>aan, <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _6\"> </span>rechten <span class=\"_ _6\"> </span>heeft <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>variabele <span class=\"_ _6\"> </span>winsten <span class=\"_ _5\"> </span>omwille <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>zijn betrokkenheid<span class=\"_ _3\"></span> bij de entite<span class=\"_ _f\"></span>it en de bevoegdheid he<span class=\"_ _f\"></span>eft om via zijn zeggenschap<span class=\"_ _3\"></span> over de <span class=\"_ _f\"></span>entiteit die opbrengsten te b<span class=\"_ _f\"></span>e\u00efnv<span class=\"_ _4\"></span>loeden. De <span class=\"_\"> </span>jaarrekening<span class=\"_ _3\"></span>en <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>dochterondernemingen <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>opgenomen <span class=\"_\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>geconsolideerde<span class=\"_ _f\"></span> jaarrekening vanaf de<span class=\"_ _f\"></span> datum van aanvang van d<span class=\"_ _f\"></span>e controle totdat deze oph<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udt te bestaan. Inzake <span class=\"_ _11\"> </span><span class=\"ff31\">bedrijfscombinaties</span> <span class=\"_ _11\"> </span>(acquisitie <span class=\"_ _19\"> </span>van <span class=\"_ _11\"> </span>dochteronderne<span class=\"_ _3\"></span>mingen) <span class=\"_ _19\"> </span>hanteer<span class=\"_ _f\"></span>t <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Groep <span class=\"_ _11\"> </span>de overnamemeth<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de. <span class=\"_ _9\"> </span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"></span>is <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>betaalde <span class=\"_ _9\"> </span>bedrag<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>in <span class=\"_ _e\"> </span>geldmiddelen <span class=\"_ _9\"> </span>of kasequivalenten <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _c\"></span>waarde, <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>ruildatum, <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>enig <span class=\"_ _e\"></span>andere <span class=\"_ _c\"></span>vergoeding <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de overnemende <span class=\"_ _4\"></span>partij wordt <span class=\"_ _4\"></span>verstrekt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>ruil <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeggenschap <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>activa en <span class=\"_ _4\"></span>verplichtingen van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>onderneming, <span class=\"_ _2\"></span>inclusief <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>oorwaard<span class=\"_ _3\"></span>elijke <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erplichting<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de overname<span class=\"ls22\">. </span>  Bij een bedrijfscombinatie<span class=\"_ _3\"></span> wordt een waarderingsperi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de van \u00e9\u00e9n jaar gehanteerd<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>die loopt vanaf de overnamedatum tot de datum <span class=\"_ _4\"></span>waarop de Vennootschap de informatie ontvang<span class=\"_ _3\"></span>t over <span class=\"_ _4\"></span>feiten en omstandigheden <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"></span>overnamedatum <span class=\"_ _3a\"></span>bestonden. <span class=\"_ _f\"></span>Tijdens <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>periode <span class=\"_ _f\"></span>worden <span class=\"_ _3a\"></span>de b<span class=\"_ _3\"></span>edragen <span class=\"_ _f\"></span>waar<span class=\"_ _3\"></span> nodig <span class=\"_ _36\"> </span>aangepast <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>bijk<span class=\"_ _3\"></span>omende <span class=\"_\"> </span>a<span class=\"_ _f\"></span>ctiva <span class=\"_\"> </span>en/of<span class=\"_ _f\"></span> <span class=\"_\"> </span>verplichtingen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _36\"> </span>om <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>in tussentijd <span class=\"_ _36\"> </span>nieuw <span class=\"_ _36\"> </span>verkregen <span class=\"_\"> </span>in<span class=\"_ _f\"></span>fo<span class=\"_ _4\"></span>rmatie <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>feit<span class=\"_ _f\"></span>en <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>omstandigheden <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>o<span class=\"_ _3\"></span>vernamedatum <span class=\"_ _9\"> </span>te weerspiegelen in d<span class=\"_ _f\"></span>e cijfers.  Kosten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>dire<span class=\"_ _f\"></span>ct <span class=\"_ _2\"></span>toereken<span class=\"_ _f\"></span>baar <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de overname <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>winst <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>verlies <span class=\"_ _2\"></span>geno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>het<span class=\"_ _f\"></span> moment dat ze zich<span class=\"_ _f\"></span> voordoen.   Intragroepsbalansen <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>transacties <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>eventuele <span class=\"_ _1a\"> </span>niet-gerealiseerde <span class=\"_ _16\"> </span>winsten <span class=\"_ _1a\"> </span>of <span class=\"_ _1a\"> </span>verliezen voortkomende <span class=\"_\"> </span>uit <span class=\"_\"> </span>transac<span class=\"_ _f\"></span>ties <span class=\"_ _7\"> </span>binn<span class=\"_ _f\"></span>en <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>Groep, <span class=\"_\"> </span>worden <span class=\"_\"> </span>ge\u00ebli<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ineerd <span class=\"_\"> </span>bij <span class=\"_\"> </span>de <span class=\"_\"> </span>opmaak <span class=\"_\"> </span>van <span class=\"_\"> </span>de geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-10-3": {
   "value": "(5)<span class=\"_ _4c\"> </span>Belangrijkste gron<span class=\"_ _3\"></span>dslagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor financi\u00eble <span class=\"_ _f\"></span>verslaggeving(c) Consolidatiep<span class=\"_ _3\"></span>rincipe De <span class=\"_ _f\"></span>geconsolideerde <span class=\"_ _f\"></span>jaarrekeni<span class=\"_ _3\"></span>ng <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Technologies <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Technologies tevens <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>dochterondernemingen. <span class=\"_ _e\"></span>Een <span class=\"_ _9\"> </span>dochteronde<span class=\"_ _f\"></span>rneming <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>entiteit <span class=\"_ _e\"> </span>die <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Groep wordt <span class=\"_ _c\"></span>gecontroleerd.<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _b\"></span>Groep <span class=\"_ _c\"></span>controleert <span class=\"_ _b\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>entiteit <span class=\"_ _c\"></span>wanneer <span class=\"_ _c\"></span>zij <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>acht <span class=\"_ _b\"></span>over <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>deelneming heeft, <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>zij <span class=\"_ _6\"> </span>blootgesteld <span class=\"_ _5\"> </span>is <span class=\"_ _a\"> </span>aan, <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _6\"> </span>rechten <span class=\"_ _6\"> </span>heeft <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>variabele <span class=\"_ _6\"> </span>winsten <span class=\"_ _5\"> </span>omwille <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>zijn betrokkenheid<span class=\"_ _3\"></span> bij de entite<span class=\"_ _f\"></span>it en de bevoegdheid he<span class=\"_ _f\"></span>eft om via zijn zeggenschap<span class=\"_ _3\"></span> over de <span class=\"_ _f\"></span>entiteit die opbrengsten te b<span class=\"_ _f\"></span>e\u00efnv<span class=\"_ _4\"></span>loeden. De <span class=\"_\"> </span>jaarrekening<span class=\"_ _3\"></span>en <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>dochterondernemingen <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>opgenomen <span class=\"_\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>geconsolideerde<span class=\"_ _f\"></span> jaarrekening vanaf de<span class=\"_ _f\"></span> datum van aanvang van d<span class=\"_ _f\"></span>e controle totdat deze oph<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udt te bestaan. Inzake <span class=\"_ _11\"> </span><span class=\"ff31\">bedrijfscombinaties</span> <span class=\"_ _11\"> </span>(acquisitie <span class=\"_ _19\"> </span>van <span class=\"_ _11\"> </span>dochteronderne<span class=\"_ _3\"></span>mingen) <span class=\"_ _19\"> </span>hanteer<span class=\"_ _f\"></span>t <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Groep <span class=\"_ _11\"> </span>de overnamemeth<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de. <span class=\"_ _9\"> </span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"></span>is <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>betaalde <span class=\"_ _9\"> </span>bedrag<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>in <span class=\"_ _e\"> </span>geldmiddelen <span class=\"_ _9\"> </span>of kasequivalenten <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _c\"></span>waarde, <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>ruildatum, <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>enig <span class=\"_ _e\"></span>andere <span class=\"_ _c\"></span>vergoeding <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de overnemende <span class=\"_ _4\"></span>partij wordt <span class=\"_ _4\"></span>verstrekt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>ruil <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeggenschap <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>activa en <span class=\"_ _4\"></span>verplichtingen van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>onderneming, <span class=\"_ _2\"></span>inclusief <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>oorwaard<span class=\"_ _3\"></span>elijke <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erplichting<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de overname<span class=\"ls22\">. </span>  Bij een bedrijfscombinatie<span class=\"_ _3\"></span> wordt een waarderingsperi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>de van \u00e9\u00e9n jaar gehanteerd<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>die loopt vanaf de overnamedatum tot de datum <span class=\"_ _4\"></span>waarop de Vennootschap de informatie ontvang<span class=\"_ _3\"></span>t over <span class=\"_ _4\"></span>feiten en omstandigheden <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"></span>overnamedatum <span class=\"_ _3a\"></span>bestonden. <span class=\"_ _f\"></span>Tijdens <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>periode <span class=\"_ _f\"></span>worden <span class=\"_ _3a\"></span>de b<span class=\"_ _3\"></span>edragen <span class=\"_ _f\"></span>waar<span class=\"_ _3\"></span> nodig <span class=\"_ _36\"> </span>aangepast <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>bijk<span class=\"_ _3\"></span>omende <span class=\"_\"> </span>a<span class=\"_ _f\"></span>ctiva <span class=\"_\"> </span>en/of<span class=\"_ _f\"></span> <span class=\"_\"> </span>verplichtingen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _36\"> </span>om <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>in tussentijd <span class=\"_ _36\"> </span>nieuw <span class=\"_ _36\"> </span>verkregen <span class=\"_\"> </span>in<span class=\"_ _f\"></span>fo<span class=\"_ _4\"></span>rmatie <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>feit<span class=\"_ _f\"></span>en <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>omstandigheden <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>o<span class=\"_ _3\"></span>vernamedatum <span class=\"_ _9\"> </span>te weerspiegelen in d<span class=\"_ _f\"></span>e cijfers.  Kosten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>dire<span class=\"_ _f\"></span>ct <span class=\"_ _2\"></span>toereken<span class=\"_ _f\"></span>baar <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de overname <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>winst <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>verlies <span class=\"_ _2\"></span>geno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>het<span class=\"_ _f\"></span> moment dat ze zich<span class=\"_ _f\"></span> voordoen.   Intragroepsbalansen <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>transacties <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>eventuele <span class=\"_ _1a\"> </span>niet-gerealiseerde <span class=\"_ _16\"> </span>winsten <span class=\"_ _1a\"> </span>of <span class=\"_ _1a\"> </span>verliezen voortkomende <span class=\"_\"> </span>uit <span class=\"_\"> </span>transac<span class=\"_ _f\"></span>ties <span class=\"_ _7\"> </span>binn<span class=\"_ _f\"></span>en <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>Groep, <span class=\"_\"> </span>worden <span class=\"_\"> </span>ge\u00ebli<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ineerd <span class=\"_\"> </span>bij <span class=\"_\"> </span>de <span class=\"_\"> </span>opmaak <span class=\"_\"> </span>van <span class=\"_\"> </span>de geconsolideerd<span class=\"_ _3\"></span>e jaarrekenin<span class=\"_ _3\"></span>g. (d) Rapportering<span class=\"_ _f\"></span>smunt De rapport<span class=\"_ _f\"></span>eringsmunt van <span class=\"_ _f\"></span>Keyware Technol<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>gies N<span class=\"_ _f\"></span>V is de <span class=\"_ _f\"></span>Euro. Alle <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndernemin<span class=\"_ _f\"></span>gen bevinden z<span class=\"_ _3\"></span>ich in de Eurozone.  De<span class=\"_ _f\"></span> rapporteringsmunt is dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>als de function<span class=\"_ _3\"></span>ele munt, de Eu<span class=\"_ _f\"></span>ro.<span class=\"_ _4\"></span> (e)<span class=\"_\"> </span>Valutaomreken<span class=\"_ _3\"></span>ingTransacties <span class=\"_\"> </span>in <span class=\"_\"> </span>vreemde <span class=\"_\"> </span>valuta <span class=\"_\"> </span>worden <span class=\"_\"> </span>omgerekend<span class=\"_ _3\"></span> <span class=\"_\"> </span>naar <span class=\"_ _7\"> </span>Euro <span class=\"_\"> </span>op <span class=\"_\"> </span>basis <span class=\"_\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span>maan<span class=\"_ _4\"></span>delijks vastgelegde <span class=\"_ _14\"> </span>omrekenings<span class=\"_ _f\"></span>ko<span class=\"_ _4\"></span>ers. <span class=\"_ _14\"> </span>Wisselkoersverschil<span class=\"_ _f\"></span>len <span class=\"_ _11\"> </span>die <span class=\"_ _14\"> </span>ontstaan <span class=\"_ _14\"> </span>bij <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>afhandeling<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>van monetaire <span class=\"_ _9\"> </span>items <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>bij <span class=\"_ _9\"> </span>rapportering <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>monetaire<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>items <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _e\"> </span>en verliesrekening<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de peri<span class=\"_ _3\"></span>ode waarin ze onts<span class=\"_ _3\"></span>taan. Er zijn nag<span class=\"_ _f\"></span>eno<span class=\"_ _4\"></span>eg geen transac<span class=\"_ _f\"></span>ties van die aard. (f)<span class=\"_\"> </span>GoodwillHet <span class=\"_ _f\"></span>surplus <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>aanschaffi<span class=\"_ _3\"></span>ngswaarde <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>verwerving<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>belang <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderneming <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>re\u00ebl<span class=\"_ _3\"></span>e waarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>onderliggende <span class=\"_ _36\"> </span>netto-actief <span class=\"_\"> </span>v<span class=\"_ _f\"></span>erworven <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>de <span class=\"_ _9\"> </span>datum <span class=\"_\"> </span>v<span class=\"_ _f\"></span>an <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>transactie, <span class=\"_ _9\"> </span>wordt geboekt als <span class=\"_ _4\"></span>consolidatiev<span class=\"ff37\">erschil (\u2018goodwill\u2019) en <span class=\"_ _4\"></span>erkend als <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>actief <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans. Identificeerbare </span>activa en passiva <span class=\"_ _f\"></span>erke<span class=\"_ _4\"></span>nd bij ver<span class=\"_ _3\"></span>werving worden ge<span class=\"_ _f\"></span>waardeerd tegen de fair valu<span class=\"_ _f\"></span>e op dat ogenblik. Goodwill <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>opgenomen<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>actief <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>initieel <span class=\"_ _2\"></span>ge<span class=\"_ _f\"></span>waardeerd <span class=\"_ _2\"></span>tegen <span class=\"_ _4\"></span>kostprijs. <span class=\"_ _2\"></span>Na <span class=\"_ _2\"></span>eerste <span class=\"_ _2\"></span>opname<span class=\"_ _f\"></span> wordt <span class=\"_ _5\"> </span>goodwill <span class=\"_ _7\"> </span>gewaardeerd <span class=\"_ _7\"> </span>te<span class=\"_ _4\"></span>gen <span class=\"_ _5\"> </span>k<span class=\"_ _3\"></span>ostprijs, <span class=\"_ _5\"> </span>desgevallend<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>minderd <span class=\"_ _5\"> </span>met<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>geaccumuleerde<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erminderingen. Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. (g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. (i)<span class=\"_ _19\"> </span>Voorrad<span class=\"ls4e\">en</span>De <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>opgenomen <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>netto-opbrengst<span class=\"_ _f\"></span>waarde <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span>dien <span class=\"_ _2\"></span>deze <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>is. De <span class=\"_ _1a\"> </span>netto-opbrengstwaard<span class=\"_ _f\"></span>e <span class=\"_ _1a\"> </span>is <span class=\"_ _1e\"> </span>de <span class=\"_ _16\"> </span>geschatte <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>erkoopprijs <span class=\"_ _16\"> </span>in <span class=\"_ _1a\"> </span>het <span class=\"_ _1a\"> </span>kader <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>normale bedrijfsuitvoering, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermind<span class=\"_ _f\"></span>erd met de geschatte kosten van v<span class=\"_ _3\"></span>oltooiing en <span class=\"_ _3\"></span>verkoopkosten. De <span class=\"_ _f\"></span>kostprijs <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>bepaald <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>basis <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>individuele <span class=\"_ _3a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _f\"></span>elk <span class=\"_ _f\"></span>artikel. <span class=\"_ _f\"></span>Voor <span class=\"_ _f\"></span>nieuw <span class=\"_ _f\"></span>aangekochte<span class=\"_ _f\"></span> betaalterminals <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>de <span class=\"_\"> </span>kos<span class=\"_ _3\"></span>tprijs <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>aanschaffingswaa<span class=\"_ _f\"></span>rde <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel. <span class=\"_\"> </span>V<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or <span class=\"_\"> </span>reeds <span class=\"_\"> </span>g<span class=\"_ _3\"></span>ebruikt<span class=\"_ _f\"></span>e betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>is <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>kostprijs <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>indi<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iduele <span class=\"_ _a\"> </span>prijs. <span class=\"_ _a\"> </span>Deze <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>basis <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>de<span class=\"_ _3\"></span> aanschaffingsprijs <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijvingen. <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepassing <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>afschrijvin<span class=\"_ _3\"></span>gen<span class=\"_ _f\"></span> wordt de levensduur van een betaalterminal inges<span class=\"_ _f\"></span>chat o<span class=\"_ _4\"></span>p 5 jaar. Via deze leeftijdsan<span class=\"_ _3\"></span>alyse kan een accurate afwaarde<span class=\"_ _3\"></span>ring van de reeds<span class=\"_ _f\"></span> gebruikte betaalterminals <span class=\"_ _f\"></span>worden toe<span class=\"_ _4\"></span>gepast<span class=\"_ _f\"></span>. Ingeval <span class=\"_ _14\"> </span>er <span class=\"_ _14\"> </span>niet-verko<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbare <span class=\"_ _14\"> </span>of <span class=\"_ _14\"> </span>technologisch <span class=\"_ _a\"> </span>niet <span class=\"_ _14\"> </span>meer <span class=\"_ _14\"> </span>inzetbare <span class=\"_ _a\"> </span>betaalterminals <span class=\"_ _a\"> </span>worden ge\u00efdentificeerd, dan<span class=\"_ _f\"></span> worden zij integraal afgewaarde<span class=\"_ _f\"></span>erd.  (j)<span class=\"_\"> </span>Vorderingen<span class=\"_ _f\"></span> uit <span class=\"_ _4\"></span>financi\u00eb<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>e leaseActiva <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>aangehoud<span class=\"_ _f\"></span>en, <span class=\"_ _b\"></span>worden <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>balans <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>een<span class=\"_ _f\"></span> vordering voor een<span class=\"_ _f\"></span> bedrag dat gelijk is aan de n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to-investering<span class=\"_ _3\"></span> in de lease. De <span class=\"_ _2c\"> </span>verhuurprijs <span class=\"_ _1d\"> </span>van <span class=\"_ _2c\"> </span>een <span class=\"_ _1d\"> </span>contract <span class=\"_ _2c\"> </span>wordt <span class=\"_ _1d\"> </span>opgesplitst <span class=\"_ _2c\"> </span>tussen <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2c\"> </span>netto<span class=\"_ _4\"></span>-<span class=\"ls28\">huur</span>- <span class=\"_ _1d\"> </span>en <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n onderhoudscomponen<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De actuele <span class=\"_ _4\"></span>waarde v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-huur over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>volledige duurtijd (ov<span class=\"_ _4\"></span>erwegend<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>60 <span class=\"_ _4\"></span>maanden)</span>van het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>wordt berekend <span class=\"_ _f\"></span><span class=\"ff33\">aan de <span class=\"_ _f\"></span>hand va<span class=\"_ _3\"></span>n d<span class=\"_ _3\"></span>e impliciete <span class=\"_ _f\"></span>rentevoet <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>lease<span class=\"ff2f\">. Deze</span></span>netto <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>integraal <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>om<span class=\"_ _4\"></span>zet <span class=\"_ _f\"></span>geregistreerd <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>maand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nstallatie <span class=\"_ _f\"></span>vande o<span class=\"_ _4\"></span>nderliggende<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betaalterminal. Het <span class=\"_ _4\"></span>verschil tussen de <span class=\"_ _4\"></span>bruto <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>netto waarde wordt <span class=\"_ _4\"></span>in definanci\u00eble opbrengst<span class=\"_ _3\"></span>en opgenomen, cumulatief<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>over de looptijd van de leaseovereenk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mst.Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. Op die <span class=\"_ _4\"></span>manier wordt <span class=\"_ _4\"></span>er een <span class=\"_ _4\"></span>constant periodiek rendement behaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de netto-investering in de lease (cfr. IFRS<span class=\"_ _f\"></span> 16 Standaard Leases);    \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>met <span class=\"_\"> </span>b<span class=\"_ _3\"></span>etrekking <span class=\"_ _9\"> </span>tot <span class=\"_\"> </span>het <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nderhoud <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>gespreid, <span class=\"_ _36\"> </span>over <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>duurti<span class=\"_ _f\"></span>jd <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>het</span>contract, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pbrengst <span class=\"_ _4\"></span>genomen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>ominale <span class=\"_ _2\"></span>waard<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>(cfr. <span class=\"_ _2\"></span>IFRS<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _4\"></span>Standaard <span class=\"_ _4\"></span>opbrengstenuit <span class=\"_ _f\"></span>contracten <span class=\"_ _f\"></span>met klan<span class=\"_ _3\"></span>ten). <span class=\"_ _f\"></span>De onderh<span class=\"_ _f\"></span>oudscomponent <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>elk jaar <span class=\"_ _f\"></span>onderworp<span class=\"_ _f\"></span>en aan <span class=\"_ _f\"></span>eenex post of nacalcul<span class=\"_ _3\"></span>atieEen <span class=\"_ _f\"></span>provisie <span class=\"_ _f\"></span>voor te<span class=\"_ _f\"></span> verwa<span class=\"_ _f\"></span>chten <span class=\"_ _3\"></span>kredietverliezen <span class=\"_ _3a\"></span>(<span class=\"ff39\">Expected <span class=\"_ _3\"></span>Credit <span class=\"_ _f\"></span>Losses <span class=\"_ _f\"></span>of \u2018EC<span class=\"_ _f\"></span>L\u2019<span class=\"ff2f\">) wordt<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>erkend. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e </span></span>Groep <span class=\"_ _f\"></span>kiest <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>vereenvoudigde <span class=\"_ _f\"></span>aanpak <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kredietverliezen <span class=\"_ _f\"></span>beschouwt <span class=\"_ _3a\"></span>over <span class=\"_ _3\"></span>looptijd<span class=\"_ _f\"></span> van de lease contracten m.b<span class=\"_ _3\"></span>.t. de betaalterminals. Voor SWAPS <span class=\"_ _3\"></span>of omwisselingen<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an toestellen is<span class=\"_ _3\"></span> er <span class=\"_ _9\"> </span>geen <span class=\"_ _9\"> </span>specifiek <span class=\"_ _9\"> </span>kredietrisico.<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>Bij <span class=\"_ _36\"> </span>stopzetting<span class=\"_ _f\"></span>en <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>falingen <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>er <span class=\"_ _9\"> </span>dat <span class=\"_ _9\"> </span>wel.<span class=\"_ _4\"></span><span class=\"ff35 fsb fc2a\"> <span class=\"_ _36\"> </span></span>Voor <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>risico <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> stopzettingen <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>fali<span class=\"_ _f\"></span>ngen <span class=\"_\"> </span>worden <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>lease <span class=\"_ _36\"> </span>vorderingen <span class=\"_ _36\"> </span>onderworpen <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>s<span class=\"_ _f\"></span>pecifieke <span class=\"_\"> </span>analys<span class=\"_ _3\"></span>es inzake de inbaarheid op basis van een reeks paramete<span class=\"_ _f\"></span>rs: erv<span class=\"_ _4\"></span>aringscijfers inzak<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>be\u00ebindigingen van contract <span class=\"_ _5\"> </span>(stopzettingen) <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>falingen, <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>dekking <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>uitstaande <span class=\"_ _5\"> </span>vo<span class=\"_ _4\"></span>rdering <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _6\"> </span>van<span class=\"_ _3\"></span> stopzetting van h<span class=\"_ _3\"></span>et contrac<span class=\"_ _3\"></span>t door de toepassing <span class=\"_ _f\"></span>van verbrekingsvergoedingen. Het <span class=\"_ _4\"></span>risico op kredietverliez<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>stopzettingen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>van lease contracten is <span class=\"_ _4\"></span>het grootst <span class=\"_ _4\"></span>bij aanvang v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>omdat d<span class=\"_ _f\"></span>e netto <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>van de<span class=\"_ _f\"></span> lease <span class=\"_ _f\"></span>vordering d<span class=\"_ _3\"></span>an h<span class=\"_ _3\"></span>et <span class=\"_ _f\"></span>hoogst is<span class=\"_ _f\"></span>. Dit <span class=\"_ _f\"></span>risico n<span class=\"_ _3\"></span>eemt stelselmatig <span class=\"_ _1a\"> </span>af <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>pu<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"> </span>waarbij <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>netto <span class=\"_ _1e\"> </span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _1e\"> </span>gelijk<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>aan <span class=\"_ _1a\"> </span>de verbrekingsverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_\"> </span>die <span class=\"_\"> </span>in <span class=\"_\"> </span>geval <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>eenzijdige <span class=\"_\"> </span>opzeg <span class=\"_\"> </span>van <span class=\"_\"> </span>toepassing <span class=\"_\"> </span>wordt. <span class=\"_\"> </span>Dit <span class=\"_ _7\"> </span>heet <span class=\"_\"> </span>het<span class=\"_ _f\"></span> kantelpunt. Het <span class=\"_ _b\"></span>risico <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>kredietverliezen <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>falingen <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>steeds <span class=\"_ _b\"></span>aanwezig. <span class=\"_ _b\"></span>Op <span class=\"_ _b\"></span>basis <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>ervaringscijfers <span class=\"_ _b\"></span>komt men uit op een af<span class=\"_ _3\"></span>waarderingspercentag<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>dat wordt <span class=\"_ _f\"></span>toegepast op de uitstaande <span class=\"_ _f\"></span>leasevorderingen. Wat de <span class=\"_ _f\"></span>lease vord<span class=\"_ _f\"></span>eringen betreft <span class=\"_ _f\"></span>m.b.t. software,<span class=\"_ _3\"></span> daar<span class=\"_ _f\"></span> wordt de<span class=\"_ _3\"></span> churn <span class=\"_ _f\"></span>rate van <span class=\"_ _f\"></span>het cli\u00ebnteel <span class=\"_ _f\"></span>mede in aanmerking geno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en om de pro<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>isie te bepal<span class=\"_ _3\"></span>en.    (k)<span class=\"_\"> </span>Financi\u00eble<span class=\"_ _3\"></span> instrumente<span class=\"_ _f\"></span>nFinanci\u00eble <span class=\"_ _36\"> </span>activa <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>schulden <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>initieel <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _36\"> </span>tegen <span class=\"_\"> </span>re\u00eble <span class=\"_ _36\"> </span>waarde <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>nadien <span class=\"_ _36\"> </span>aan geamortiseerde <span class=\"_ _3\"></span>kostprijs.  Financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>schulden <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>erkend <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _2\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>wanneer <span class=\"_ _b\"></span>de Groep een partij <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt bij <span class=\"_ _3\"></span>de contractuele <span class=\"_ _3\"></span>voorzieningen van h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> betrokk<span class=\"_ _3\"></span>en financieel instru<span class=\"_ _f\"></span>ment. Wanneer <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>contractuele <span class=\"_ _f\"></span>rechten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>et finan<span class=\"_ _f\"></span>cieel a<span class=\"_ _f\"></span>ctief v<span class=\"_ _f\"></span>ervallen <span class=\"_ _f\"></span>of wann<span class=\"_ _f\"></span>eer het <span class=\"_ _5\"> </span>actief<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>getransfer<span class=\"_ _f\"></span>eerd <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>transfer <span class=\"_ _5\"> </span>in<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>aanmerking <span class=\"_ _7\"> </span>komt <span class=\"_ _5\"> </span>om <span class=\"_ _7\"> </span>niet <span class=\"_ _5\"> </span>langer <span class=\"_ _7\"> </span>te <span class=\"_ _5\"> </span>worden<span class=\"_ _f\"></span> opgenomen, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>ate <span class=\"_ _9\"> </span><span class=\"ff37\">dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>risico\u2019s <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>beloningen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>rechthebbende <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>bewaard <span class=\"_ _9\"> </span>of </span>getransfereerd, <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rden de fin<span class=\"_ _3\"></span>anci\u00eble activa niet lang<span class=\"_ _f\"></span>er opgenomen in de balans.  Financi\u00eble verplichtin<span class=\"_ _f\"></span>gen worden niet lan<span class=\"_ _3\"></span>ger in de<span class=\"_ _f\"></span> balans opgenomen wann<span class=\"_ _f\"></span>eer die tenietgaan,<span class=\"_ _f\"></span> dat wil <span class=\"_\"> </span>z<span class=\"_ _3\"></span>eggen <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>contract <span class=\"_ _36\"> </span>vastgelegde <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>nag<span class=\"_ _f\"></span>ekomen, <span class=\"_\"> </span>ontb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden <span class=\"_ _36\"> </span>of vervallen. Momen<span class=\"_ _f\"></span>teel houdt de Groep enkel ni<span class=\"_ _f\"></span>et afgeleide financi\u00eble<span class=\"_ _3\"></span> instrumenten aan<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span> De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>beschik<span class=\"_ _f\"></span>t <span class=\"_ _9\"> </span>over <span class=\"_ _e\"></span>geen <span class=\"_ _9\"> </span>zekerhed<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>of <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"> </span>kredietbeschermingen <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00ebl<span class=\"_ _4\"></span><span class=\"ls40\">e </span>activa. Handels- en over<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ge vorde<span class=\"_ _3\"></span>ringen Vorderingen <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>niet-afgel<span class=\"_ _f\"></span>eide fin<span class=\"_ _f\"></span>anci\u00eble in<span class=\"_ _f\"></span>strumenten <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>vaste <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>bepaalbare <span class=\"_ _3a\"></span>betalingen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>niet genoteerd <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>actieve <span class=\"_ _2\"></span>markt. <span class=\"_ _b\"></span>Dergelijke <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>na <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _b\"></span>opname opgenomen aan <span class=\"_ _4\"></span>geamortiseerde <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>middel v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>effectieve rentemethode, <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>aftrek van bijzondere wa<span class=\"_ _3\"></span>ardeverminderin<span class=\"_ _f\"></span>gen.  Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  Geldmiddelen en<span class=\"_ _f\"></span> kasequivalenten Geldmiddelen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>kasequivalenten <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>pgenomen<span class=\"_ _f\"></span> <span class=\"_ _e\"></span>tegen <span class=\"_ _c\"></span>nominale <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Zij omvatten <span class=\"_ _1e\"> </span>kasmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span><span class=\"ff37\">banksaldi, <span class=\"_ _2c\"> </span>alsook <span class=\"_ _2c\"> </span>bankdeposit<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span>geldbeleggingen. <span class=\"_ _1e\"> </span>Onder </span>kasequivalenten <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>verstaan <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>(looptijd <span class=\"_ _f\"></span>van <span class=\"_ _3\"></span>hoogstens <span class=\"_ _3a\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maanden) <span class=\"_ _f\"></span>investeringen <span class=\"_ _f\"></span>of geldbelegging<span class=\"_ _3\"></span>en, <span class=\"_\"> </span>die <span class=\"_\"> </span>st<span class=\"_ _f\"></span>erk <span class=\"_\"> </span>liquide <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>niet <span class=\"_\"> </span>onderhevig <span class=\"_ _36\"> </span>zijn <span class=\"_\"> </span>aan <span class=\"_\"> </span>significan<span class=\"_ _3\"></span>te <span class=\"_\"> </span>risico\u2019s <span class=\"_ _36\"> </span>op waardeschommelin<span class=\"_ _f\"></span>gen. <span class=\"_ _2\"></span>Eventuele negatieve <span class=\"_ _4\"></span>geldmiddelen wo<span class=\"_ _4\"></span>rden o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>korte <span class=\"_ _4\"></span>termijn <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>financi\u00eble instellingen weerg<span class=\"_ _3\"></span>egeven (\u2018<span class=\"_ _3\"></span>bankschulden\u2019 of \u2018lenin<span class=\"_ _f\"></span>gen\u2019).   <span class=\"ff2f\"> </span>Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>(l)<span class=\"_\"> </span>Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngenJaarlijks <span class=\"_ _2\"></span>controleer<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _f\"></span>kw<span class=\"_ _4\"></span>aarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>activa <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>een<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>indicatie <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>dat deze <span class=\"_ _b\"></span>activa <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>waardeverminderin<span class=\"_ _f\"></span>g <span class=\"_ _c\"></span>opliepen. <span class=\"_ _c\"></span>Indien <span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>zo <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>indicatie <span class=\"_ _b\"></span>bestaat, <span class=\"_ _c\"></span>wordt <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de omvang <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>(indien <span class=\"_ _2\"></span>nodig) <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>bepalen, <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>het actief <span class=\"_ _b\"></span>ingeschat. <span class=\"_ _b\"></span>Wanneer <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>mogelijk <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>afzonderlijk actief <span class=\"_ _e\"> </span>te <span class=\"_ _9\"> </span>ramen, <span class=\"_ _9\"> </span>zal <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Groep <span class=\"_ _e\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>realiseerbare <span class=\"_ _e\"> </span>waarde <span class=\"_ _9\"> </span>bepalen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>kasstroomgenererende<span class=\"_ _f\"></span> eenheid tot dewel<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span> de act<span class=\"_ _f\"></span>iva behoren. De <span class=\"_ _3\"></span>realiseerbare<span class=\"_ _f\"></span> waarde <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>de hoogst<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>waarde <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e re\u00eble <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van e<span class=\"_ _f\"></span>en actief, <span class=\"_ _f\"></span>verminderd <span class=\"_ _f\"></span>met de v<span class=\"_ _4\"></span>erkoopkosten,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gebruikswaarde.<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Om de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen zullen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwachte toekomstige <span class=\"_ _24\"> </span>kasstromen <span class=\"_ _2f\"> </span>verdisconteerd <span class=\"_ _2f\"> </span>worden <span class=\"_ _2f\"> </span>naar <span class=\"_ _2f\"> </span>hun <span class=\"_ _2f\"> </span>huidige <span class=\"_ _2f\"> </span>waarde <span class=\"_ _12\"> </span>tegen <span class=\"_ _2f\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>huidige <span class=\"_ _7\"> </span>marktwaarderi<span class=\"_ _f\"></span>ngen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>tijdswaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>geld <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _3\"></span> specifieke <span class=\"_ _2\"></span>risi<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>\u2019s <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>reflecter<span class=\"_ _3\"></span>en. <span class=\"_ _2\"></span>Indien<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"ff2f\">ealiseerbare <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>(of <span class=\"_ _4\"></span>de </span>kasstroomgenererend<span class=\"_ _f\"></span>e eenheid) <span class=\"_ _f\"></span>lager geraa<span class=\"_ _f\"></span>md word<span class=\"_ _3\"></span>t dan<span class=\"_ _3\"></span> zijn<span class=\"_ _f\"></span> boekwaarde, <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de boekwaard<span class=\"_ _f\"></span>e van <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>actief <span class=\"_ _c\"></span>(kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _e\"></span>eenheid) <span class=\"_ _b\"></span>verminderd <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>zijn <span class=\"_ _c\"></span>realiseerbare <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Deze bijzondere <span class=\"_ _2\"></span>waarde<span class=\"_ _3\"></span>vermindering <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nmiddellijk <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>onder een apart identifice<span class=\"_ _f\"></span>erbare rubriek. (m)<span class=\"_\"> </span>Eigen vermogen<span class=\"_ _3\"></span>sinstru<span class=\"_ _f\"></span>menten en eigen aandelenDe <span class=\"_ _c\"></span>eigen <span class=\"_ _c\"></span>vermogensinst<span class=\"_ _f\"></span>rumenten <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>uitgegeven <span class=\"_ _b\"></span>door <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>Groep, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gewaardeerd<span class=\"_ _f\"></span> tegen ontvangen opbrengsten. Rechtstr<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>kse uitgiftekosten worden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>in mindering verwerkt op het eigen vermogen. <span class=\"_ _3\"></span>  Ingekochte eigen aandelen <span class=\"_ _4\"></span>worden geboekt voor <span class=\"_ _4\"></span>het bedrag <span class=\"_ _4\"></span>inclusief direct <span class=\"_ _4\"></span>toerekenbare kosten.<span class=\"_ _f\"></span> Zij <span class=\"_ _4\"></span>komen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>eigen vermogen. <span class=\"_ _4\"></span>Vervreemdin<span class=\"_ _3\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>leiden <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e omgekeerde <span class=\"_ _14\"> </span>beweging. <span class=\"_ _14\"> </span>Eventuele <span class=\"_ _11\"> </span>afwaarderin<span class=\"_ _f\"></span>gen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>inge<span class=\"_ _f\"></span>kochte <span class=\"_ _11\"> </span>eigen <span class=\"_ _11\"> </span>aandelen <span class=\"_ _14\"> </span>worden verwerkt <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>een <span class=\"_ _36\"> </span>beweging <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>eigen <span class=\"_ _36\"> </span>aandelen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>overgedragen <span class=\"_ _e\"> </span>resultaat <span class=\"_ _36\"> </span>en <span class=\"_ _36\"> </span>zijn derhalve neutraal bin<span class=\"_ _3\"></span>nen het gecons<span class=\"_ _f\"></span>olideerd eigen vermogen.   (n) Vergoedingen<span class=\"_ _f\"></span> i<span class=\"_ _4\"></span>n de vor<span class=\"_ _3\"></span>m van eigen vermo<span class=\"_ _f\"></span>gensinstrumenten De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>voorziet <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>aandelen <span class=\"_ _3a\"></span>gebaseerde, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>vermogensinstrumen<span class=\"_ _f\"></span>ten, <span class=\"_ _f\"></span>afgewikkelde <span class=\"_ _3a\"></span>betalingen aan <span class=\"_ _1a\"> </span>werknemers. <span class=\"_ _16\"> </span>In <span class=\"_ _1a\"> </span>eigenvermogensinstrument<span class=\"_ _f\"></span>en <span class=\"_ _1a\"> </span>afgewikkelde <span class=\"_ _1a\"> </span>op <span class=\"_ _1a\"> </span>aandelen <span class=\"_ _1a\"> </span>gebaseerde<span class=\"_ _f\"></span> betalingen <span class=\"_ _f\"></span>worden opgen<span class=\"_ _f\"></span>omen tegen <span class=\"_ _f\"></span>re\u00eble waarde <span class=\"_ _f\"></span>(zonder rek<span class=\"_ _f\"></span>ening te <span class=\"_ _f\"></span>houden met <span class=\"_ _f\"></span>het effect <span class=\"_ _f\"></span>van niet-marktgeregl<span class=\"_ _3\"></span>ementeerd<span class=\"_ _f\"></span>e toezegging<span class=\"_ _f\"></span>svoo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _f\"></span>) op <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekenningsda<span class=\"_ _3\"></span>tum. <span class=\"_ _f\"></span>De re<span class=\"_ _f\"></span>\u00eble waard<span class=\"_ _f\"></span>e bepaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toekenningsdatum van <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>eig<span class=\"_ _f\"></span>env<span class=\"_ _4\"></span>ermog<span class=\"_ _f\"></span>ensinstrumenten <span class=\"_ _4\"></span>afgewikkelde op <span class=\"_ _4\"></span>aandelen gebaseerde <span class=\"_ _3a\"></span>betalingen <span class=\"_ _3a\"></span>wordt <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>genomen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>daartegen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>toename van het eigen ver<span class=\"_ _f\"></span>mogen.    (o) Voorzieningen<span class=\"_ _f\"></span> Een voorziening w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt opgenomen indien<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande <span class=\"_ _4\"></span>(in <span class=\"_ _4\"></span>rechte <span class=\"_ _2\"></span>afdwing<span class=\"_ _3\"></span>bare o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>feitelijke) <span class=\"_ _4\"></span>verplichting heeft <span class=\"_ _2\"></span>ten gevolge </span></span>van gebeurtenissen uit<span class=\"_ _f\"></span> het verleden; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het <span class=\"_ _2\"></span>waarschijnlijk <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>dat <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>uitstroom <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>kasmiddel<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>vereist <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verplichting <span class=\"_ _2\"></span>af <span class=\"_ _2\"></span>te </span></span>wikkelen; en<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">indien het bedrag <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de verplich<span class=\"_ _3\"></span>ting op betrouwbar<span class=\"_ _f\"></span>e wijze kan worden gescha<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span> </span></span>Het <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>voorziening is <span class=\"_ _2\"></span>gebaseerd op <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>beste schatting <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>vereist<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>zijn<span class=\"_ _f\"></span> om de op balansdatu<span class=\"_ _f\"></span>m bestaande verplichtingen voll<span class=\"_ _f\"></span>edig af te wikkelen. Indien <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande verplichting <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>voldoet <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>voorwaarden om <span class=\"_ _2\"></span>a<span class=\"_ _f\"></span>ls <span class=\"_ _2\"></span>voorzieni<span class=\"_ _3\"></span>ng <span class=\"_ _4\"></span>te worden verwerkt, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt zij verwerkt als een v<span class=\"_ _f\"></span>oorwaardelijke verplichting (\u2018<span class=\"ff39\">contingent lia<span class=\"_ _f\"></span>bility\u2019<span class=\"ff2f\">) en </span></span>als <span class=\"_ _c\"></span>dusdanig <span class=\"_ _c\"></span>toegelicht. <span class=\"_ _b\"></span>Er <span class=\"_ _c\"></span>is <span class=\"_ _e\"></span>sprake <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>voorwaardelijke <span class=\"_ _b\"></span>verplichting <span class=\"_ _c\"></span>indien <span class=\"_ _b\"></span>(i) <span class=\"_ _e\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>een mogelijke <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>erplichting <span class=\"_ _36\"> </span>gaat <span class=\"_\"> </span>afh<span class=\"_ _f\"></span>ankelijk <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>al <span class=\"_\"> </span>d<span class=\"_ _3\"></span>an <span class=\"_\"> </span>n<span class=\"_ _3\"></span>iet <span class=\"_ _36\"> </span>plaatsvinden <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _9\"> </span>toekomstige gebeurtenis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(ii) <span class=\"_ _6\"> </span>indien <span class=\"_ _6\"> </span>het <span class=\"_ _a\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>huidige <span class=\"_ _a\"> </span>verplichting<span class=\"_ _f\"></span> <span class=\"_ _a\"> </span>gaat <span class=\"_ _6\"> </span>waarbij <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>uitstroom <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _3\"></span> kasmiddelen <span class=\"_ _9\"> </span>niet <span class=\"_ _36\"> </span>waarschijnlijk <span class=\"_ _36\"> </span>is <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>wel <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>niet <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>betrouwbare <span class=\"_ _9\"> </span>wijze <span class=\"_ _36\"> </span>kan worden ingeschat. <span class=\"_ _f\"></span> (p) Erkenning <span class=\"_ _3\"></span>van opbreng<span class=\"_ _f\"></span>s<span class=\"_ _4\"></span>ten Opbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>waarschijnlijk <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>e<span class=\"_ _4\"></span>conomisch<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>voordelen <span class=\"_ _9\"> </span>met betrekking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>transactie <span class=\"_ _7\"> </span>naar <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>onderneming <span class=\"_\"> </span>zullen <span class=\"_ _7\"> </span>vloeien <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de opbrengsten op een betrouwbare wijze kan gemeten worden. Omzet wordt opgenomen na aftrek van omzetbelastingen<span class=\"_ _f\"></span> en kortingen.  p.1. Verkoop van<span class=\"_ _3\"></span> goederen  Opbrengsten u<span class=\"_ _3\"></span>it de <span class=\"_ _f\"></span><span class=\"ff31\">v<span class=\"_ _4\"></span>erkoo<span class=\"_ _3\"></span>p van <span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>oederen<span class=\"ff2f\"> word<span class=\"_ _f\"></span>en opgenomen als <span class=\"_ _f\"></span>de levering <span class=\"_ _3\"></span>en ook <span class=\"_ _f\"></span>de volledige </span></span>overdracht van risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en v<span class=\"_ _3\"></span>oordelen heeft plaat<span class=\"_ _f\"></span>sgevonden.<span class=\"ff2f\"> </span>p.2. Lease opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten  Opbrengsten <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>betre<span class=\"_ _3\"></span>kking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span><span class=\"ff31\">contracten <span class=\"_\"> </span>inzake <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>verhuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals<span class=\"ff2f\"> <span class=\"_\"> </span>worden </span></span>verwerkt <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span>de Standaard<span class=\"_ _3\"></span> IF<span class=\"_ _3\"></span>RS 16 <span class=\"_ _f\"></span>Leases, <span class=\"_ _f\"></span>vanuit de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ptiek <span class=\"_ _f\"></span>van leasin<span class=\"_ _f\"></span>ggever (\u2018lessor\u2019),<span class=\"_ _3\"></span> voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gedeelte van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur. Onder <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur <span class=\"_ _4\"></span>wordt verstaan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>huurprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lease<span class=\"_ _f\"></span> contract verminderd met de (stand alone) <span class=\"_ _4\"></span>prijs van het onderhoud. De <span class=\"_ _4\"></span>netto huur wordt verwerkt<span class=\"_ _f\"></span> volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>principes <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _b\"></span>Standaard <span class=\"_ _2\"></span>(Leases) <span class=\"_ _2\"></span>terwijl <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>onderhoud<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>wordt genomen <span class=\"_ _9\"> </span>co<span class=\"_ _4\"></span>nform <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>bepalingen <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>IFRS <span class=\"_ _36\"> </span>15 <span class=\"_ _36\"> </span>Standaard <span class=\"_ _36\"> </span>(Opbrengsten <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>contracten <span class=\"_ _36\"> </span>met kl<span class=\"ls0\">anten).   </span>De boekhoudkundig<span class=\"_ _f\"></span>e verwerking is als volgt:  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Bij <span class=\"_ _f\"></span>installatie <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betrokken <span class=\"_ _f\"></span>betaalterminal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>wordt <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>contrac<span class=\"_ _3\"></span>tuele <span class=\"_ _f\"></span>omzet <span class=\"_ _3a\"></span>erkend. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>netto </span></span>contante <span class=\"_ _2\"></span>waarde <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>geboekt <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>opgenomen <span class=\"_ _2\"></span>als <span class=\"_ _c\"></span>lease vordering op de balan<span class=\"_ _f\"></span>s (<span class=\"_ _4\"></span>lange ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn en korte ter<span class=\"_ _f\"></span>mijn bestanddeel) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De contractuele verhuurprijs wordt in twee bestandde<span class=\"_ _f\"></span>len <span class=\"_ _4\"></span>gesplitst: de netto huur, zijnde de </span></span>bruto <span class=\"_ _b\"></span>huur <span class=\"_ _2\"></span>min <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>onderhoudscomponent, <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>verwerkt <span class=\"_ _2\"></span>en anderzijds de onderh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udscomponent, die <span class=\"_ _f\"></span>een apart erkenningspatro<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n volgt (zie<span class=\"_ _3\"></span> infra) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De bepaling van de n<span class=\"_ _f\"></span>etto contante waarde gebeurt<span class=\"_ _f\"></span> op basis van de impliciete ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet van<span class=\"_ _f\"></span> </span></span>het leasecontract \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De kost van de be<span class=\"_ _f\"></span>taalterminal wordt verwerkt<span class=\"_ _3\"></span> onder de kostpri<span class=\"_ _f\"></span>js der verkopen </span></span>\u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>optijd <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>contract<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>er <span class=\"_ _36\"> </span>uitgefactureerd <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>trim<span class=\"_ _f\"></span>estri\u00eble <span class=\"_\"> </span>basis.<span class=\"_ _3\"></span> </span>Daarbij <span class=\"_ _9\"> </span>wordt <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>gefactureerde <span class=\"_ _9\"> </span>omzet <span class=\"_ _36\"> </span>niet <span class=\"_ _9\"> </span>weerhouden <span class=\"_ _9\"> </span>onder <span class=\"_ _9\"> </span>IFRS <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>hetzelfde bedrag in mindering gebr<span class=\"_ _f\"></span>acht van de financi\u00eble leas<span class=\"_ _f\"></span>e vorderingen \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>een <span class=\"_\"> </span>finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_\"> </span>opbrengst <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>rekenin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>gebracht <span class=\"_ _36\"> </span>gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>ooptijd <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het </span>contract op basis <span class=\"_ _3\"></span>van de impliciete r<span class=\"_ _f\"></span>entevoet \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Op <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>nul </span></span>ten gevolge van<span class=\"_ _3\"></span> bovenstaande aanp<span class=\"_ _3\"></span>ak \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>residuwaarde <span class=\"_ _2\"></span>bedongen <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>dus <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het </span></span>contract niet de gel<span class=\"_ _f\"></span>easde betaalterminal verwer<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>en en dient deze teru<span class=\"_ _3\"></span>g te bezor<span class=\"_ _f\"></span>gen Een <span class=\"_ _9\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _9\"> </span>contract <span class=\"_ _e\"></span>kan <span class=\"_ _9\"> </span>tussentijds <span class=\"_ _e\"></span>vervroegd <span class=\"_ _e\"></span>worden <span class=\"_ _9\"> </span>be\u00ebindigd <span class=\"_ _e\"></span>omwille <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>diverse oorzaken <span class=\"_ _f\"></span>: <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>(omwisseling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toestel), <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>vervroegde <span class=\"_ _f\"></span>stopzetting <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>een faling. <span class=\"_ _3a\"></span>Bij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>er <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>nieuw <span class=\"_ _f\"></span>lease <span class=\"_ _3a\"></span>contract <span class=\"_ _f\"></span>getekend <span class=\"_ _3a\"></span>worden <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>initi\u00eble <span class=\"_ _f\"></span>contract<span class=\"_ _f\"></span> automatisch <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>kosteloos <span class=\"_ _5\"> </span>ten <span class=\"_ _6\"> </span>einde <span class=\"_ _6\"> </span>komt. <span class=\"_ _5\"> </span>De <span class=\"_ _6\"> </span>reeds <span class=\"_ _5\"> </span>gebruikte <span class=\"_ _6\"> </span>betaalterminal <span class=\"_ _5\"> </span>wordt<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>terug ontvangen en o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gewisseld<span class=\"_ _f\"></span> do<span class=\"_ _4\"></span>or het nieuwe t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel.  In <span class=\"_\"> </span>geval <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span><span class=\"ff31\">SWAP</span> <span class=\"_\"> </span>(<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>estel <span class=\"_ _36\"> </span>X <span class=\"_\"> </span>wordt <span class=\"_\"> </span>vervange<span class=\"_ _f\"></span>n <span class=\"_\"> </span>door <span class=\"_\"> </span>toestel <span class=\"_\"> </span>Y) <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>stopzetting <span class=\"_\"> </span>is <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e boekhoudkundig<span class=\"_ _3\"></span>e verwerki<span class=\"_ _f\"></span>ng van het<span class=\"_ _f\"></span> be\u00ebindigen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>analoog. Het<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o van<span class=\"_ _f\"></span> de nett<span class=\"_ _f\"></span>o boekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>vordering <span class=\"_ _b\"></span>(contract <span class=\"_ _b\"></span>X) <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>geannuleerd, <span class=\"_ _2\"></span>hetgeen <span class=\"_ _b\"></span>leidt <span class=\"_ _2\"></span>tot een negati<span class=\"_ _f\"></span>eve IFRS<span class=\"_ _f\"></span> omzet. <span class=\"_ _f\"></span>Anderzijds <span class=\"_ _f\"></span>geeft het<span class=\"_ _3\"></span> nieu<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>getekend c<span class=\"_ _3\"></span>ontract <span class=\"_ _3\"></span>(contract <span class=\"_ _f\"></span>Y) aanleidin<span class=\"_ _f\"></span>g tot<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>erkennen v<span class=\"_ _3\"></span>an n<span class=\"_ _3\"></span>ieuwe <span class=\"_ _f\"></span>IFRS omze<span class=\"_ _f\"></span>t. Tesamen<span class=\"_ _f\"></span> beschouwd <span class=\"_ _f\"></span>betekent <span class=\"_ _f\"></span>dit in<span class=\"_ _f\"></span> het g<span class=\"_ _f\"></span>eval van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP een netto-aangroei <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de IF<span class=\"_ _f\"></span>RS omzet. Bij <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span><span class=\"ff31\">vervroegde <span class=\"_ _3a\"></span>stopzetting<span class=\"ff2f\"> <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>kan <span class=\"_ _f\"></span>Keyware<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>aanspraak <span class=\"_ _3a\"></span>maken <span class=\"_ _f\"></span>op <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>contractuele<span class=\"_ _f\"></span> </span></span>bepaalde <span class=\"_ _2\"></span>verbrekings<span class=\"_ _f\"></span>vergoeding <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag. <span class=\"_ _4\"></span>Deze <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>op het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>act <span class=\"_ _2\"></span>administratief <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesl<span class=\"_ _f\"></span>ote<span class=\"_ _4\"></span>n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijzo<span class=\"_ _3\"></span>nder <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fysieke ontvangst <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inal. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>zo\u2019n <span class=\"_ _2\"></span>geval <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de financi\u00eble <span class=\"_ _3a\"></span>lease <span class=\"_ _f\"></span>vordering <span class=\"_ _3a\"></span>geannuleerd. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>negatieve <span class=\"_ _3a\"></span>impact <span class=\"_ _f\"></span>verbonden <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>deze <span class=\"_ _3a\"></span>verwerking <span class=\"_ _f\"></span>wordt<span class=\"_ _3\"></span> in <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _b\"></span>gebracht <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>verbrekingsvergoedin<span class=\"_ _3\"></span>g. <span class=\"_ _b\"></span>Op <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>manier <span class=\"_ _c\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>baat <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>de netto last m.b.t. de v<span class=\"_ _f\"></span>erbrekingsvergoedingen bek<span class=\"_ _3\"></span>omen en separaa<span class=\"_ _3\"></span>t gepresentee<span class=\"_ _f\"></span>rd.<span class=\"_ _4\"></span> Tenslotte, in <span class=\"_ _4\"></span>geval van een <span class=\"_ _4\"></span><span class=\"ff31\">faling</span> o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>een <span class=\"ff31\">insolventie</span> wordt <span class=\"_ _4\"></span>op analoge <span class=\"_ _4\"></span>wijze de netto <span class=\"_ _4\"></span>boekwaarde afgeboekt, <span class=\"_ _9\"> </span>maar <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>afboeking<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>winst<span class=\"_ _4\"></span>- <span class=\"_\"> </span>e<span class=\"_ _f\"></span>n <span class=\"_\"> </span>verliesrekening<span class=\"_ _f\"></span> <span class=\"_\"> </span>geprese<span class=\"_ _f\"></span>nteerd <span class=\"_\"> </span>onder <span class=\"_ _9\"> </span>de  bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringsverliezen <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>ebiteur<span class=\"_ _3\"></span>en. H<span class=\"_ _f\"></span>et gedeelte<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>dergelijke <span class=\"_ _f\"></span>verliezen d<span class=\"_ _3\"></span>at betrekking <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span><span class=\"ff33\">op <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>omzet<span class=\"ff2f\"> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>zelf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>beschouwing <span class=\"_ _4\"></span>genomen </span></span>bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bepaling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>EBITDA. <span class=\"_ _f\"></span>Wij <span class=\"_ _f\"></span>verwijzen <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>naar <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Alternatieve <span class=\"_ _3a\"></span>Prestatiemaatstaven <span class=\"_ _3a\"></span>(noot 56).  Indien <span class=\"_\"> </span>een <span class=\"_\"> </span>klant <span class=\"_ _7\"> </span>bij <span class=\"_\"> </span>afloop <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>contrac<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>ervoor <span class=\"_\"> </span>opteert <span class=\"_\"> </span>om <span class=\"_\"> </span>de <span class=\"_\"> </span>betaalterminal <span class=\"_\"> </span>langer <span class=\"_\"> </span>te gebruiken <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>stilzwijgende <span class=\"_ _2\"></span>verlenging <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>periode <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>jaar<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Dezelfde principes <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>oekhoudkund<span class=\"_ _3\"></span>ige <span class=\"_ _7\"> </span>verwerking <span class=\"_ _5\"> </span>worde<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>toegepast. <span class=\"_ _7\"> </span>Het <span class=\"_ _7\"> </span>erkennen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>omzet geschiedt <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p het <span class=\"_ _f\"></span>moment dat het <span class=\"_ _f\"></span>contract administra<span class=\"_ _f\"></span>tief stilzwijgend <span class=\"_ _3\"></span>is verlengd<span class=\"_ _f\"></span> voor \u00e9\u00e9n <span class=\"_ _3\"></span>jaar. Als<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>klant <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>initiatief <span class=\"_ _4\"></span>neemt <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>terug<span class=\"_ _f\"></span>sturen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betaalterminal, <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>uitgegaan van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>stilzwijgend akkoord <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>maanden te <span class=\"_ _4\"></span>verlengen. <span class=\"_ _2\"></span>Dit kan <span class=\"_ _4\"></span>meerdere <span class=\"_ _4\"></span>keren opeenvolgend geschi<span class=\"_ _3\"></span>eden.  De gebru<span class=\"_ _3\"></span>ikte i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete r<span class=\"_ _f\"></span>entevoet voor <span class=\"_ _f\"></span>de verhuuropbreng<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>n bedra<span class=\"_ _f\"></span>agt onverand<span class=\"_ _3\"></span>erd 5 <span class=\"_ _f\"></span>%. Een 1%<span class=\"_ _f\"></span> hogere <span class=\"_ _14\"> </span>of <span class=\"_ _11\"> </span>lagere <span class=\"_ _14\"> </span>factor <span class=\"_ _14\"> </span>zou <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>im<span class=\"_ _4\"></span>pact <span class=\"_ _14\"> </span>hebben <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>erkende <span class=\"_ _14\"> </span>2022 <span class=\"_ _14\"> </span>groepsomzet <span class=\"_ _11\"> </span>van betaalterminals <span class=\"_ _3\"></span>voor respectievelijk -<span class=\"_ _3\"></span><span class=\"ls20\">1,99<span class=\"ls0\"> <span class=\"ls37\">% (<span class=\"_ _3\"></span><span class=\"ls0\">-133 kEU<span class=\"_ _f\"></span>R) <span class=\"_ _4\"></span>en + 2,10 % (+<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>40 kEUR).  </span></span></span></span>Voor <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>uitleg <span class=\"_ _7\"> </span>hieromtrent <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>we <span class=\"_ _7\"> </span>naar <span class=\"_ _7\"> </span>hetgeen <span class=\"_ _7\"> </span>besproken <span class=\"_ _7\"> </span>onder<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vorderingen <span class=\"_ _7\"> </span>uit financi\u00eble <span class=\"_ _4\"></span>lease. <span class=\"_ _4\"></span>In <span class=\"_ _2\"></span>de onderstaande <span class=\"_ _4\"></span>tabel <span class=\"_ _4\"></span>wordt <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"></span>tevens <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>simulatie <span class=\"_ _4\"></span>gemaakt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>like-for-like analyse zond<span class=\"_ _3\"></span>er Payment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns.  Erkenning van<span class=\"_ _4\"></span> lease-opbrengsten<span class=\"_ _4\"></span> terminals<span class=\"_ _4\"></span> Gebruikte 1% hogere 1% lagere discontofactor<span class=\"_ _4\"></span> factor factor Boekjaar 2<span class=\"ls2d\">021</span> (Keywar<span class=\"_ _4\"></span>e) 5,00% -1,87% +1,95% Boekjaar 2022 (Keyware)<span class=\"_ _4\"></span> 5,00% -1,83% +1,94% Boekjaar 2022 (Keywar<span class=\"_ _4\"></span>e + Payment Solutio<span class=\"_ _4\"></span>ns) 5,00% -<span class=\"ls2d\">1,99</span>% +2,10% Alle lease contract<span class=\"_ _f\"></span>en van de Groep worden<span class=\"_ _f\"></span> vo<span class=\"_ _4\"></span>lgens deze prin<span class=\"_ _f\"></span>cipes verwerkt. Opbrengsten <span class=\"_ _7\"> </span>gerelateerd <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>onderhoudscontra<span class=\"_ _3\"></span>cten <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>andere <span class=\"_ _7\"> </span>c<span class=\"_ _4\"></span>ontracten<span class=\"ff2f\"> <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _7\"> </span>welke <span class=\"_ _5\"> </span>een </span>specifieke <span class=\"_ _c\"></span>dienst <span class=\"_ _b\"></span>is <span class=\"_ _e\"></span>geleverd <span class=\"_ _b\"></span>gedurende <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>contractueel <span class=\"_ _c\"></span>overeengekom<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>periode, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>op lineaire basis erkend g<span class=\"_ _f\"></span>edurende de duur van het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract omda<span class=\"_ _3\"></span>t de prestatie c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntinu is. Wat <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>onderhoudsc<span class=\"_ _3\"></span>omponente <span class=\"_ _36\"> </span>betreft <span class=\"_\"> </span>bij <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>wordt <span class=\"_\"> </span>haar <span class=\"_ _36\"> </span><span class=\"ff33\">stand <span class=\"_\"> </span>alon<span class=\"_ _3\"></span>e<span class=\"ff2f\"> <span class=\"_\"> </span>prij<span class=\"_ _f\"></span>s </span></span>bepaald via <span class=\"_ _f\"></span>een kostplus marg<span class=\"_ _f\"></span>e benadering. Hierbij <span class=\"_ _f\"></span>wordt de kos<span class=\"_ _3\"></span>t van he<span class=\"_ _f\"></span>t onderhoud b<span class=\"_ _3\"></span>erekend en<span class=\"_ _f\"></span> wordt <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>verme<span class=\"_ _f\"></span>erderd <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>brutoma<span class=\"_ _3\"></span>rge <span class=\"_ _2\"></span>toeslag. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>kostprijs <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>van het <span class=\"_ _a\"> </span>verkoopspers<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>neel <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>andere <span class=\"_ _a\"> </span>direct <span class=\"_ _6\"> </span>toewijsbare <span class=\"_ _a\"> </span>kosten <span class=\"_ _a\"> </span>evenals<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>een <span class=\"_ _6\"> </span>gedeelte <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>de overheadkosten dat <span class=\"_ _f\"></span>eveneens kan worden toege<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>zen. De <span class=\"_\"> </span>o<span class=\"_ _4\"></span>nderhoudsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mponent <span class=\"_\"> </span>wordt <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>jaarlijkse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>basis <span class=\"_\"> </span>nagerekend <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>functi<span class=\"_ _3\"></span>e <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>effectieve jaarkost van het <span class=\"_ _4\"></span>onderhoud. Een <span class=\"_ _4\"></span>hogere onderhoudskost<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>impliceert een <span class=\"_ _4\"></span>lagere netto huur en <span class=\"_ _4\"></span>vice versa p.3. Autorisat<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>e-inkomsten     Opbrengsten <span class=\"_ _36\"> </span>gerelateerd <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span><span class=\"ff31\">autorisaties</span> <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_\"> </span>bruto <span class=\"_\"> </span>bedrag<span class=\"_ _3\"></span>en <span class=\"_\"> </span>v<span class=\"_ _3\"></span>erwerkt. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>door <span class=\"_ _36\"> </span>de handelaar <span class=\"_ _4\"></span>betaalde <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>betaalpartner,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>meer <span class=\"_ _4\"></span>gangbare <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span><span class=\"ff33\">acquirer,</span> <span class=\"_ _4\"></span><span class=\"ff37\">(\u2018MSC\u2019 </span>of <span class=\"ff33\">Me<span class=\"_ _3\"></span>rchant <span class=\"_ _3\"></span>Service <span class=\"_ _f\"></span>Charge<span class=\"ff2f\">) worden <span class=\"_ _f\"></span>beschouwd als <span class=\"_ _f\"></span>de bru<span class=\"_ _3\"></span>to-omzet terwijl <span class=\"_ _f\"></span>de ge<span class=\"_ _f\"></span>relateerde k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten </span></span>separaat <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _7\"> </span>onder <span class=\"_ _5\"> </span>de<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>rubriek <span class=\"_ _7\"> </span>kostprijs <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>verkopen. <span class=\"_ _7\"> </span>Deze <span class=\"_ _7\"> </span>acquirer <span class=\"_ _5\"> </span>is <span class=\"_ _7\"> </span>de betaalpartner <span class=\"_ _3a\"></span>van <span class=\"_ _3\"></span>Keyware <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betalingen <span class=\"_ _f\"></span>verwerkt. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>betalingen <span class=\"_ _3a\"></span>die d<span class=\"_ _f\"></span>e han<span class=\"_ _3\"></span>delaren <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ntvange<span class=\"_ _f\"></span>n m.b.t. <span class=\"_ _6\"> </span>hun <span class=\"_ _a\"> </span>verkopen <span class=\"_ _6\"> </span>vloeien <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>bankrekeningen <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>acquirers <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>nooit <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>dbankrekeningen <span class=\"_ _3\"></span>van Keyware. De <span class=\"_ _b\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>Merchant <span class=\"_ _b\"></span>Servic<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>Charge <span class=\"_ _b\"></span>kan <span class=\"_ _b\"></span>analytisch<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>diverse <span class=\"_ _2\"></span>bestanddelen<span class=\"ff33\"> </span>worden ontleed, die<span class=\"_ _f\"></span> elk toekomen aan een w<span class=\"_ _f\"></span>elbepaalde partij: \u2022 <span class=\"_ _48\"> </span>De <span class=\"_ _14\"> </span><span class=\"ff33\">interchange <span class=\"_ _14\"> </span>fee</span>, <span class=\"_ _a\"> </span>een <span class=\"_ _14\"> </span>vergoeding <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>de <span class=\"_ _11\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>transactie <span class=\"_ _14\"> </span>betaalt <span class=\"_ _a\"> </span>aan <span class=\"_ _14\"> </span>de </span>kaartuitgever <span class=\"_ _4\"></span>(meestal <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bankinstelling). <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>kaarten <span class=\"_ _4\"></span>uitgegeven <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Europese <span class=\"_ _4\"></span>Unie <span class=\"_ _4\"></span>is er <span class=\"_ _c\"></span>regelgeving <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>ko<span class=\"_ _4\"></span>st <span class=\"_ _b\"></span>hiervan <span class=\"_ _c\"></span>beperkt <span class=\"_ _c\"></span>(0<span class=\"_ _4\"></span>,2% <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>debetverrichting ofwel 0,3% van<span class=\"_ _3\"></span> de waarde van de <span class=\"_ _f\"></span>creditverrichting)   \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">De <span class=\"ff33\">scheme fee</span> die een vergoeding behelst voor de kosten gedragen door de schemes of the </span>brands (VISA, Mas<span class=\"_ _3\"></span>tercard, Amex<span class=\"_ _f\"></span>, \u2026)<span class=\"ff2f\"> </span>\u2022 <span class=\"_ _48\"> </span>De <span class=\"_\"> </span><span class=\"ff33\">service <span class=\"_ _7\"> </span>fee</span> <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>vergoeding <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>geleverde <span class=\"_\"> </span>diensten <span class=\"_\"> </span>m.b.t. <span class=\"_\"> </span>het </span>verwerken van<span class=\"_ _3\"></span> de transacties, de ui<span class=\"_ _f\"></span>tbetaling van de ge<span class=\"_ _3\"></span>lden en de rapp<span class=\"_ _3\"></span>ortering De <span class=\"_ _2\"></span>(netto) <span class=\"_ _4\"></span>commissies <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>ontvangt <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>dus <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>acqu<span class=\"_ _f\"></span>irer <span class=\"_ _b\"></span>beta<span class=\"_ _3\"></span>ald <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>als<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>ware <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mindering<span class=\"_ _f\"></span> van <span class=\"_ _3a\"></span>zijn <span class=\"_ _f\"></span>eigen <span class=\"_ _f\"></span>service <span class=\"_ _f\"></span>fee<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>betaald <span class=\"_ _f\"></span>wordt <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>grond <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>co<span class=\"_ _4\"></span>ntractuel<span class=\"_ _3\"></span>e overeenkomst. <span class=\"_ _2\"></span>Telkenmale <span class=\"_ _2\"></span>er <span class=\"_ _b\"></span>een <span class=\"_ _2\"></span>overdracht <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dienst <span class=\"_ _2\"></span>naar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>toe <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>dit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n performantieverplich<span class=\"_ _3\"></span>ting <span class=\"_ _9\"> </span>voor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span><span class=\"ff33\">acquirer</span>. <span class=\"_ _9\"> </span>Vanaf <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>kan <span class=\"_ _36\"> </span>Keyware <span class=\"_ _9\"> </span>aanspraak <span class=\"_ _9\"> </span>maken <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>deze (netto) <span class=\"_ _c\"></span>commissies. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"></span>specifieke <span class=\"_ _c\"></span>boekhoudkundige <span class=\"_ _c\"></span>presentatie <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _c\"></span>gemaakt <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de bepalingen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ff33\">Interchange <span class=\"_ _4\"></span>Fee <span class=\"_ _2\"></span>Regulation</span> <span class=\"_ _2\"></span>(IFR), <span class=\"_ _2\"></span>waardoor <span class=\"_ _4\"></span>er <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>hogere <span class=\"_ _4\"></span>transparantie <span class=\"_ _2\"></span>werd<span class=\"_ _f\"></span> bekomen in de div<span class=\"_ _f\"></span>erse componenten van de <span class=\"_ _f\"></span>kostenstructuur der betalingen.  Het <span class=\"_ _36\"> </span>separaat <span class=\"_ _9\"> </span>voorstellen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>gerelateerde <span class=\"_ _9\"> </span>kosten <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>bruto <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>wordt <span class=\"_ _36\"> </span><span class=\"ff33\">upgrossing</span> <span class=\"_ _36\"> </span>of brutering genaamd. <span class=\"_ _f\"></span>Een dergelijke brutering is sl<span class=\"_ _f\"></span>echts mogelijk in het geval da<span class=\"_ _3\"></span>t Keyware hierbij<span class=\"_ _f\"></span> als Principaal <span class=\"_ _2\"></span>kwalific<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt. <span class=\"_ _2\"></span>Dit <span class=\"_ _4\"></span>betekent <span class=\"_ _2\"></span>concreet <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Merchant <span class=\"_ _2\"></span>Service <span class=\"_ _4\"></span>Charge <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>voorgesteld<span class=\"_ _f\"></span> als (de eigen)omze<span class=\"_ _f\"></span>t.   Het kwalificeren als <span class=\"_ _f\"></span>Principaal volgt uit onders<span class=\"_ _f\"></span>taande :  \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> heeft de controle<span class=\"_ _f\"></span> om het recht te bekomen <span class=\"_ _f\"></span>van een dienst vanwege<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>acquirer; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> controleert het g<span class=\"_ _f\"></span>oed of de dienst vooraleer<span class=\"_ _3\"></span> deze kan worden <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>vergedrag<span class=\"_ _3\"></span>en aan </span></span>de klant; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> kan tijdens de lo<span class=\"_ _f\"></span>optijd van het contract naar <span class=\"_ _f\"></span>eigen goeddunken van acquirer </span></span>veranderen; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> is betrokken bij z<span class=\"_ _f\"></span>owel het verhuren of verk<span class=\"_ _3\"></span>open van de betaal<span class=\"_ _f\"></span>terminals als bij de </span></span>transacties die eraan<span class=\"_ _3\"></span> zijn verbonden; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> draagt het vo<span class=\"_ _3\"></span>orraadrisico verb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden aan de <span class=\"_ _f\"></span>betaalterminal </span></span>p.4. Software      Wat het <span class=\"ff31\">software </span>s<span class=\"_ _3\"></span>egment betref<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>kunnen er drie pr<span class=\"_ _f\"></span>estaties of componenten<span class=\"_ _f\"></span> worden onderscheiden:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Verkoop <span class=\"_ _3\"></span>van de licentie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Imple<span class=\"_ _3\"></span>mentatie van de licen<span class=\"_ _f\"></span>tie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Onderhoud v<span class=\"_ _3\"></span>an de licentie </span></span>Men onderscheid<span class=\"_ _3\"></span>t zowel statische als<span class=\"_ _f\"></span> dynamische licenties. Gaat <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>gebruiksrecht, <span class=\"_ _b\"></span>dan <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _c\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span><span class=\"ff3b\">\u201c<span class=\"ff36\">statische</span>\u201d <span class=\"_ _b\"></span>licentie</span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _b\"></span>verwerft meteen <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>contr<span class=\"_ _3\"></span>ole <span class=\"_ _7\"> </span>over <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>geleverde <span class=\"_ _7\"> </span>software, <span class=\"_\"> </span>hij <span class=\"_ _7\"> </span>kan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigend<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _7\"> </span>meteen<span class=\"_ _f\"></span> gebruiken. Bij <span class=\"_ _4\"></span>zo\u2019n statische licentie <span class=\"_ _4\"></span>is er <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>bijkomende activiteit nodig <span class=\"_ _4\"></span>door de <span class=\"_ _4\"></span>entiteit om <span class=\"_ _4\"></span>die licentie <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>doen <span class=\"_ _b\"></span>evolueren. <span class=\"_ _2\"></span>In <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dergelijk <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>omzeterkenning <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>volledige bedrag <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndertekening, <span class=\"_ _3a\"></span>onafgezien van <span class=\"_ _f\"></span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _f\"></span>modaliteiten <span class=\"_ _f\"></span>zoals <span class=\"_ _f\"></span>een e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele <span class=\"_ _f\"></span>facturatie <span class=\"_ _f\"></span>in schijven. Verkoop <span class=\"_ _3\"></span>van de licenties<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>allen hier <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder. In <span class=\"_ _9\"> </span>geval <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>toegangsrecht, <span class=\"_ _e\"></span>of <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>\u201cdynamisc<span class=\"_ _f\"></span>he <span class=\"_ _9\"> </span>l<span class=\"_ _4\"></span>icentie\u201d<span class=\"ff2f\"> <span class=\"_ _e\"> </span>is <span class=\"_ _9\"> </span>dit <span class=\"_ _9\"> </span>niet <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geval. <span class=\"_ _e\"> </span>Daar <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>de<span class=\"_ _3\"></span> </span>prestatie <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>derhalve omzeterkenning in <span class=\"_ _2\"></span>de tijd <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>spreiden <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>continue <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levensduur<span class=\"_ _f\"></span> van de<span class=\"_ _f\"></span> licentie <span class=\"_ _f\"></span>en re<span class=\"_ _f\"></span>kening h<span class=\"_ _3\"></span>oudend <span class=\"_ _f\"></span>met de <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _f\"></span>die de <span class=\"_ _f\"></span>entiteit <span class=\"_ _f\"></span>kan aan<span class=\"_ _f\"></span>brengen. Dit <span class=\"_ _f\"></span>geldt als aan de 3 onderstaand<span class=\"_ _3\"></span>e criteria is<span class=\"_ _f\"></span> voldaan: \u2022 <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het <span class=\"_ _9\"> </span>contract <span class=\"_ _36\"> </span>voorziet <span class=\"_ _36\"> </span>dat <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>entiteit <span class=\"_\"> </span>p<span class=\"_ _3\"></span>restaties <span class=\"_ _9\"> </span>verricht <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>intellectuele <span class=\"_ _9\"> </span>eigendom </span>aangrijpend impact<span class=\"_ _f\"></span>eren \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">De <span class=\"_ _b\"></span>licentie <span class=\"_ _c\"></span>stelt <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>klant <span class=\"_ _c\"></span>bloot <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>zowel <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>positieve <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>negatieve <span class=\"_ _c\"></span>effecten <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de </span></span>activiteiten van d<span class=\"_ _f\"></span>e entiteit \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het presteren <span class=\"_ _f\"></span>van de activiteiten zelf leidt<span class=\"_ _f\"></span> niet tot een apart actief of diens<span class=\"_ _f\"></span>t voor de klant </span></span>De <span class=\"_ _2\"></span>onderhouds<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>volgende <span class=\"_ _4\"></span>deze <span class=\"_ _2\"></span>bepalingen <span class=\"_ _4\"></span>verwerkt. <span class=\"_ _2\"></span>Indien <span class=\"_ _4\"></span>zij <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>vooruit gefactureerd, dan geschi<span class=\"_ _f\"></span>edt de omzeterkenning prora<span class=\"_ _f\"></span>ta temporis. Een <span class=\"_ _5\"> </span>verschillende <span class=\"_ _5\"> </span>omzeterkenn<span class=\"_ _f\"></span>ing <span class=\"_ _6\"> </span>stelt <span class=\"_ _5\"> </span>zich <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>verkochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>variabele<span class=\"_ _f\"></span> vergoedingen <span class=\"_ _f\"></span>(zoals bv <span class=\"ff33\">roy<span class=\"_ _f\"></span>alties<span class=\"ff2f\">), waarin <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>minimale <span class=\"_ _f\"></span>vergoeding wordt <span class=\"_ _f\"></span>bedongen maar<span class=\"_ _f\"></span> evenwel  </span></span>gespreid <span class=\"_ _7\"> </span>in <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>tijd <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>gefactureerd. <span class=\"_ _7\"> </span>In <span class=\"_ _7\"> </span>dergelijke <span class=\"_ _5\"> </span>g<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>allen <span class=\"_ _7\"> </span>dient <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>minimaal <span class=\"_ _7\"> </span>verwacht<span class=\"_ _f\"></span>e vergoeding <span class=\"_\"> </span>met<span class=\"_ _3\"></span>een <span class=\"_\"> </span>als <span class=\"_\"> </span>omzet <span class=\"_\"> </span>te <span class=\"_\"> </span>w<span class=\"_ _3\"></span>orden <span class=\"_\"> </span>erkend <span class=\"_\"> </span>als <span class=\"_\"> </span>zij <span class=\"_\"> </span>vas<span class=\"_ _3\"></span>tstaand <span class=\"_\"> </span>lijkt <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>latere afwijkingen <span class=\"_ _7\"> </span>(me<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>opbrengsten) <span class=\"_\"> </span>v<span class=\"_ _4\"></span>erwerkt <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desbetreffend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>perioden. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>frequenti<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>van dergelijke contract<span class=\"_ _f\"></span>en is bijzonder laag.     (q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> (r) Belastin<span class=\"_ _3\"></span>gen De belastingen<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p het resul<span class=\"_ _f\"></span>taat van het boekjaar<span class=\"_ _f\"></span> betreffen de verschuldig<span class=\"_ _f\"></span>de belastingen als<span class=\"_ _3\"></span>ook de uitgestelde <span class=\"_ _12\"> </span>belastingen <span class=\"_ _2f\"> </span>en <span class=\"_ _13\"> </span>worden <span class=\"_ _12\"> </span>gerapporteerd <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>overeenstemming<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>met <span class=\"_ _13\"> </span>IAS <span class=\"_ _12\"> </span>12, \u201cWinstbelastingen<span class=\"_ _f\"></span>\u201d.  <span class=\"ff2f\"> </span>Actuele belast<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen  Actuele belastingen zijn de te verw<span class=\"_ _4\"></span>achten te betalen belasting op het belastbare resultaat van het boekjaar, <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>toepassing <span class=\"_ _18\"> </span>van <span class=\"_ _23\"> </span>belastingvoeten<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>belastingwetgeving<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>waarvan <span class=\"_ _18\"> </span>het wetgevingsproces<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>(materieel) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum, <span class=\"_ _2\"></span>evenals <span class=\"_ _2\"></span>elke <span class=\"_ _2\"></span>correctie <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>betalen<span class=\"_ _f\"></span> belastingen over v<span class=\"_ _3\"></span>oorgaand<span class=\"_ _3\"></span>e boekjaren. Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>worden b<span class=\"_ _3\"></span>erekend <span class=\"_ _f\"></span>volgens <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>methode <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de b<span class=\"_ _3\"></span>alansschuld<span class=\"_ _f\"></span> (\u2018<span class=\"ff33\">balance <span class=\"_ _f\"></span>sheet </span>liability <span class=\"_ _36\"> </span>method<span class=\"ff37\">\u2019), <span class=\"_ _9\"> </span>waarbij <span class=\"_ _36\"> </span>tijdelijke <span class=\"_ _36\"> </span>verschillen <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>beschouwd <span class=\"_ _36\"> </span>tussen <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _9\"> </span>van </span>activa <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>passiva <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>de <span class=\"_ _16\"> </span>financi\u00eble <span class=\"_ _1a\"> </span>rapportering <span class=\"_ _16\"> </span>en <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>fiscale <span class=\"_ _1a\"> </span>boekwaarde. <span class=\"_ _1a\"> </span>Uitgestelde<span class=\"_ _f\"></span> belastingverplichting<span class=\"_ _f\"></span>en <span class=\"_ _a\"> </span>(passieve <span class=\"_ _6\"> </span>latente <span class=\"_ _6\"> </span>belastingen) <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>alle <span class=\"_ _a\"> </span>bel<span class=\"_ _f\"></span>astbare <span class=\"_ _a\"> </span>tijdelijke<span class=\"_ _3\"></span> verschillen gebo<span class=\"_ _3\"></span>ekt. Uitgestelde <span class=\"_ _e\"> </span>belastingverpli<span class=\"_ _f\"></span>chtingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>echter <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>balans <span class=\"_ _e\"></span>voor <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>eerste opname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>(ii) <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>eerste <span class=\"_ _e\"></span>opname <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>een <span class=\"_ _e\"> </span>actief <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>verplichting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>een transactie <span class=\"_ _2\"></span>anders <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrijfscombinatie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transa<span class=\"_ _3\"></span>ctie <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed heeft op de com<span class=\"_ _3\"></span>merci\u00eble win<span class=\"_ _3\"></span>st of de fiscale winst (<span class=\"_ _3\"></span>of het fiscaal verlies).<span class=\"_ _f\"></span> Bij <span class=\"_ _30\"> </span>belastbare <span class=\"_ _22\"> </span>tijdelijke <span class=\"_ _30\"> </span>verschillen <span class=\"_ _22\"> </span>die <span class=\"_ _30\"> </span>verban<span class=\"_ _3\"></span>d <span class=\"_ _30\"> </span>houden <span class=\"_ _30\"> </span>met <span class=\"_ _30\"> </span>i<span class=\"_ _f\"></span>nvesteringen <span class=\"_ _30\"> </span>in dochteronderneming<span class=\"_ _f\"></span>en e<span class=\"_ _4\"></span>n belangen in joint ventures, worden uitgestelde belasti<span class=\"_ _3\"></span>ngverplichtingen<span class=\"_ _f\"></span> niet <span class=\"_\"> </span>erkend, <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>tijdstip <span class=\"_\"> </span>waarop <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t <span class=\"_\"> </span>tijdelijke <span class=\"_\"> </span>verschil <span class=\"_ _36\"> </span>kan <span class=\"_\"> </span>worden <span class=\"_\"> </span>afg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ikkeld, <span class=\"_\"> </span>ka<span class=\"_ _f\"></span>n worden <span class=\"_ _4\"></span>bepaald <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>moedermaatschappij <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>waarschijnlijk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>in de nabije toekomst<span class=\"_ _f\"></span> niet <span class=\"_ _4\"></span>zal word<span class=\"_ _3\"></span>en afgewikkeld. Voor <span class=\"_ _5\"> </span>alle<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verrekenbare <span class=\"_ _7\"> </span>tijdelijke <span class=\"_ _5\"> </span>verschil<span class=\"_ _f\"></span>len, <span class=\"_ _5\"> </span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verliezen <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>fiscale <span class=\"_ _5\"> </span>tego<span class=\"_ _3\"></span>eden <span class=\"_ _5\"> </span>dient<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>een uitgestelde belastingvorder<span class=\"_ _f\"></span>ing (act<span class=\"_ _4\"></span>ieve latente belastingen) te worden opgenomen, in zoverre het waarschijnlijk <span class=\"_\"> </span>is <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>er <span class=\"_ _7\"> </span>fiscale <span class=\"_\"> </span>winst <span class=\"_\"> </span>beschikbaar <span class=\"_ _7\"> </span>za<span class=\"_ _f\"></span>l <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>waarmee <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>verrekenbare <span class=\"_\"> </span>tijdelijke verschillen, fiscal<span class=\"_ _f\"></span>e verliezen en fiscale tegoeden kun<span class=\"_ _f\"></span>nen v<span class=\"_ _4\"></span>errekend<span class=\"_ _3\"></span> worden.  Verrekenbare <span class=\"_ _2\"></span>tijdelijke <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>schillen <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voo<span class=\"_ _4\"></span>rtvloei<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>contracte<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span> <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>enkel opgenomen <span class=\"_ _f\"></span>indien het <span class=\"_ _f\"></span>tijdelijke verschil<span class=\"_ _f\"></span> in de<span class=\"_ _3\"></span> nabije<span class=\"_ _f\"></span> toekomst zal <span class=\"_ _f\"></span>worden a<span class=\"_ _3\"></span>fgewikkeld<span class=\"_ _f\"></span> en indien <span class=\"_ _f\"></span>er fiscale winst beschi<span class=\"_ _f\"></span>kbaar zal zijn die kan worden aan<span class=\"_ _f\"></span>gewend voor het tijdelijke<span class=\"_ _f\"></span> verschil.  Uitgestelde <span class=\"_ _36\"> </span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _36\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>nie<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _36\"> </span>fiscale <span class=\"_ _36\"> </span>verliezen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _36\"> </span>enkel geboekt <span class=\"_ _f\"></span>als het <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>er in<span class=\"_ _3\"></span> de <span class=\"_ _f\"></span>nabije <span class=\"_ _f\"></span>toekomst v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _3\"></span>winsten <span class=\"_ _f\"></span>kunnen worden gerealise<span class=\"_ _f\"></span>erd waarmee de <span class=\"_ _f\"></span>niet<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _f\"></span>fiscale verliezen <span class=\"_ _3\"></span>kunnen word<span class=\"_ _3\"></span>en g<span class=\"_ _f\"></span>ecom<span class=\"_ _4\"></span>penseerd. De <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>uitgestelde <span class=\"_ _36\"> </span>belastingvord<span class=\"_ _3\"></span>ering <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>elke <span class=\"_ _36\"> </span>balansdatum <span class=\"_ _36\"> </span>herzien <span class=\"_ _36\"> </span>en verminderd <span class=\"_ _f\"></span>voor <span class=\"_ _3\"></span>zover <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>niet langer <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>voldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _f\"></span>winst voorhand<span class=\"_ _f\"></span>en is om het geheel <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f een gedeelte<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de uitges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde belastingv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdering aan te <span class=\"_ _f\"></span>wenden. Uitgestelde <span class=\"_ _c\"></span>belastingvordering<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>- <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>gewaardeerd<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>tegen <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>belastings-tarieven die <span class=\"_ _4\"></span>naar verwachting van <span class=\"_ _4\"></span>toepassing <span class=\"_ _4\"></span>zullen zijn <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>periode waarin de v<span class=\"_ _4\"></span>ordering wordt gerealiseerd <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verpl<span class=\"_ _3\"></span>ichting <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>afgewikkeld, <span class=\"_ _7\"> </span>op <span class=\"_ _5\"> </span>ba<span class=\"_ _f\"></span>sis <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>belastingtarieven <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e belastingwetgeving <span class=\"_ _f\"></span>waarvan<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>wetgevingsproces <span class=\"_ _f\"></span>(materieel) <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>afgesloten <span class=\"_ _f\"></span>op he<span class=\"_ _f\"></span>t moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de afsluiting van de<span class=\"_ _3\"></span> jaarrekenin<span class=\"_ _3\"></span>g.  Uitgestelde <span class=\"_ _b\"></span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>- <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gesaldeerd <span class=\"_ _b\"></span>indien <span class=\"_ _2\"></span>er <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>rechte afdwingbaar <span class=\"_ _f\"></span>recht bes<span class=\"_ _f\"></span>taat om <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>belastingvorder<span class=\"_ _3\"></span>ingen <span class=\"_ _f\"></span>met actuel<span class=\"_ _f\"></span>e belasting<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> te salderen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>uitg<span class=\"_ _3\"></span>estelde <span class=\"_\"> </span>belastingen <span class=\"_ _7\"> </span>verband <span class=\"_\"> </span>houden <span class=\"_\"> </span>m<span class=\"_ _4\"></span>et <span class=\"_ _7\"> </span>dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>belastbare <span class=\"_\"> </span>entiteit <span class=\"_ _7\"> </span>en<span class=\"_ _f\"></span> dezelfde belasting<span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>riteit.  Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  Hierbij verwijzen <span class=\"_ _f\"></span>wij <span class=\"_ _4\"></span>naar de be<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordelingen en scha<span class=\"_ _f\"></span>ttingen. (s) Segment info<span class=\"_ _f\"></span>rmatie De Groep onderscheid<span class=\"_ _3\"></span>t de volgend<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>perationele<span class=\"_ _f\"></span> segmenten: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment betaal<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>rmina<span class=\"_ _f\"></span>ls, dat zowel verhuur als ve<span class=\"_ _3\"></span>rkoop omvat;   </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment aut<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>risaties;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment s<span class=\"_ _3\"></span>oftware;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment c<span class=\"_ _3\"></span>orporate </span></span>De <span class=\"_ _2\"></span>activitei<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Smart <span class=\"_ _2\"></span>Card <span class=\"_ _4\"></span>Division <span class=\"_ _4\"></span>NV<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en, <span class=\"_ _4\"></span>sinds <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>BV, kunnen <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>toegew<span class=\"_ _3\"></span>ezen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>segment, <span class=\"_ _2\"></span>net <span class=\"_ _4\"></span>zoals <span class=\"_ _2\"></span>de<span class=\"ls50\">ze</span> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Transactions <span class=\"_ _4\"></span>&amp; Processing <span class=\"_ _36\"> </span>GmbH <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>Keyware <span class=\"_ _36\"> </span>SARL. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>2 <span class=\"_\"> </span>laa<span class=\"_ _f\"></span>tst <span class=\"_\"> </span>vermeld<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>vennootschappen <span class=\"_ _36\"> </span>hebben <span class=\"_\"> </span>e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>enwel slechts een kleine bijd<span class=\"_ _f\"></span>rage tot dat segment.<span class=\"_ _f\"></span> Het <span class=\"_ _f\"></span>tweede <span class=\"_ _f\"></span>segment, <span class=\"_ _f\"></span>autorisaties, <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>activiteiten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Transaction <span class=\"_ _f\"></span>&amp; <span class=\"_ _f\"></span>Processing <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>die sinds de fusie ondergeb<span class=\"_ _3\"></span>rach<span class=\"_ _3\"></span>t werden in Keyw<span class=\"_ _3\"></span>are Smart Card <span class=\"_ _f\"></span>Division<span class=\"_ _4\"></span> <span class=\"ls51\">NV<span class=\"ls22\">. </span></span> Het derde segment,<span class=\"_ _f\"></span> so<span class=\"_ _4\"></span>ftware, gro<span class=\"_ _f\"></span>epeert de activiteiten van Eas<span class=\"_ _f\"></span>yOrder BV en Magellan SAS.<span class=\"_ _3\"></span>  Corporate <span class=\"_ _9\"> </span>kosten, <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ewelke <span class=\"_\"> </span>n<span class=\"_ _f\"></span>iet <span class=\"_\"> </span>aan <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>segment <span class=\"_ _36\"> </span>kunnen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _9\"> </span>toegewezen, <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>apar<span class=\"_ _f\"></span>t voorgesteld onder c<span class=\"_ _f\"></span>orporate in de segment inf<span class=\"_ _f\"></span>ormatie. Er <span class=\"_ _f\"></span>wordt t<span class=\"_ _f\"></span>evens ge<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>grafische <span class=\"_ _f\"></span>segmentinf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rmatie <span class=\"_ _f\"></span>verschaft <span class=\"_ _f\"></span>waarbij <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Belgi\u00eb, <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>EU <span class=\"_ _f\"></span>landen, overige <span class=\"_ _9\"> </span>Europese <span class=\"_ _36\"> </span>landen <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>buiten <span class=\"_ _36\"> </span>Europa <span class=\"_ _9\"> </span>zone <span class=\"_ _36\"> </span>word<span class=\"ls27\">en</span> <span class=\"_ _36\"> </span>onderscheiden. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>Franse <span class=\"_ _9\"> </span>overzeese gebieden, <span class=\"_ _5\"> </span>hoe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>l <span class=\"_ _5\"> </span>zij <span class=\"_ _5\"> </span>politiek<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>tot <span class=\"_ _5\"> </span>Frankrijk <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>ehoren, <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>evenwel <span class=\"_ _5\"> </span>voor<span class=\"_ _f\"></span>gesteld <span class=\"_ _5\"> </span>onder <span class=\"_ _5\"> </span>de categorie buiten Europa. Inzake omzet <span class=\"_ _4\"></span>is het weerhouden criterium de vestiging van de <span class=\"_ _4\"></span>eindklant, terwijl <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>andere<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>informaties <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vestiging <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Vennootschap of <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>dochtervennootschap<span class=\"_ _f\"></span> wordt weerhouden.<span class=\"_ _f\"></span> (t) Nettowins<span class=\"_ _3\"></span>t/verlies per <span class=\"_ _f\"></span>aandeel<span class=\"_ _4\"></span> De gewone winst <span class=\"_ _4\"></span>(of verlies) per aandeel wordt <span class=\"_ _4\"></span>berekend door de nettowinst (of het <span class=\"_ _4\"></span>nettoverlies<span class=\"_ _f\"></span>) over de periode, die aan<span class=\"_ _3\"></span> de gew<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ne aandeelhouders<span class=\"_ _f\"></span> is toe te rekenen, te del<span class=\"_ _f\"></span>en door het gewogen gemiddeld aantal<span class=\"_ _3\"></span> uitstaande gewone<span class=\"_ _f\"></span> aandelen gedurende de peri<span class=\"_ _f\"></span>ode. De <span class=\"_ _5\"> </span>verwaterde <span class=\"_ _5\"> </span>winst <span class=\"_ _5\"> </span>(of <span class=\"_ _5\"> </span>verlies) <span class=\"_ _6\"> </span>per <span class=\"_ _5\"> </span>aandeel <span class=\"_ _5\"> </span>wordt <span class=\"_ _5\"> </span>berekend <span class=\"_ _5\"> </span>door <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>nettowinst <span class=\"_ _5\"> </span>(of <span class=\"_ _6\"> </span>het<span class=\"_ _f\"></span> nettoverlies) over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>period<span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>aan de <span class=\"_ _4\"></span>gewone <span class=\"_ _4\"></span>aandeelhouders is toe <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rekenen, te <span class=\"_ _4\"></span>delen door de som <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an het <span class=\"_ _4\"></span>gewogen gem<span class=\"_ _4\"></span>iddelde aantal uitstaande <span class=\"_ _4\"></span>gewone en <span class=\"_ _4\"></span>potenti\u00eble <span class=\"_ _4\"></span>aandelen. <span class=\"_ _4\"></span>Er <span class=\"_ _4\"></span>wordt tevens <span class=\"_ _b\"></span>abstractie <span class=\"_ _b\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>ingekochte <span class=\"_ _2\"></span>eigen <span class=\"_ _b\"></span>aandelen. <span class=\"_ _b\"></span>Potenti\u00eble <span class=\"_ _b\"></span>gewone <span class=\"_ _2\"></span>aandelen <span class=\"_ _b\"></span>worden beschouwd <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>zijnde <span class=\"_ _4\"></span>geconverteerd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>gewone <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>begin <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verslagperiode, of op datum van de uitgift<span class=\"_ _f\"></span>e van de potenti\u00eble ge<span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>ne aan<span class=\"_ _3\"></span>delen, indien later.   (26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-11-3": {
   "value": "(a)<span class=\"_\"> </span>Presentatieba<span class=\"_ _3\"></span>sisVoor <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>beschrijving <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>gehante<span class=\"_ _f\"></span>erde <span class=\"_\"> </span>grondslagen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>verslaggeving <span class=\"_ _36\"> </span>wordt verwezen <span class=\"_ _6\"> </span>naar <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>betrokken <span class=\"_ _a\"> </span>rubrieken <span class=\"_ _6\"> </span>hierna. <span class=\"_ _6\"> </span>De <span class=\"_ _a\"> </span>geconsolideerde <span class=\"_ _6\"> </span>jaarre<span class=\"_ _3\"></span>kening <span class=\"_ _6\"> </span>omvat <span class=\"_ _a\"> </span>de<span class=\"_ _f\"></span> vergelijkende cijfers <span class=\"_ _f\"></span>van het vorige boekjaar.  De geconsolideerde jaarrekening wordt uitgedrukt in duizenden <span class=\"_ _4\"></span>euro (kEUR) <span class=\"_ _4\"></span>en afgerond naar <span class=\"_ _4\"></span>het dichtstbijzijnde <span class=\"_ _b\"></span>duizendtal. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>waarderingsgrondslag<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>zijn <span class=\"_ _b\"></span>gebaseerd <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>historische <span class=\"_ _b\"></span>kostprijzen<span class=\"_ _3\"></span> tenzij anders aangeg<span class=\"_ _f\"></span>even.  De <span class=\"_ _3\"></span>opstelling <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>jaarrekening in<span class=\"_ _f\"></span> overeenstemmin<span class=\"_ _f\"></span>g met IFRS <span class=\"_ _f\"></span>vereist <span class=\"_ _f\"></span>dat de <span class=\"_ _f\"></span>leiding <span class=\"_ _f\"></span>van de Gro<span class=\"_ _f\"></span>ep oordelen <span class=\"_ _f\"></span>vormt <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>schatting<span class=\"_ _f\"></span>en en <span class=\"_ _3a\"></span>veronderstellingen <span class=\"_ _3a\"></span>maakt. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>invloed <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>toepassing van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>grondslagen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>aldus <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gerapporteerde <span class=\"_ _4\"></span>waarden <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van opbrengsten <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>kosten. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>Groep <span class=\"_ _f\"></span>heeft <span class=\"_ _f\"></span>dezelfde <span class=\"_ _f\"></span>boekhoudkundige <span class=\"_ _f\"></span>grondslagen <span class=\"_ _f\"></span>toegepast <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>vorig jaar tenzij hierna and<span class=\"_ _f\"></span>ers vermeld. De <span class=\"_ _36\"> </span>schattingen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>hieraan <span class=\"_ _9\"> </span>verbonden <span class=\"_ _9\"> </span>veronderstellingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _36\"> </span>gebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>ervaringen <span class=\"_ _9\"> </span>uit <span class=\"_\"> </span>h<span class=\"_ _f\"></span>et verleden <span class=\"_ _14\"> </span>en <span class=\"_ _a\"> </span>verschillende <span class=\"_ _14\"> </span>andere <span class=\"_ _a\"> </span>elementen <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>gegeven <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>omstandigheden <span class=\"_ _a\"> </span>als <span class=\"_ _14\"> </span>redelijk beschouwd <span class=\"_ _c\"></span>kunnen <span class=\"_ _e\"> </span>worden. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>uitkomsten <span class=\"_ _e\"></span>hiervan <span class=\"_ _c\"></span>vormen <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>oordee<span class=\"_ _4\"></span>l <span class=\"_ _e\"></span>over <span class=\"_ _e\"> </span>de boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>die <span class=\"_ _e\"></span>niet <span class=\"_ _c\"></span>op <span class=\"_ _e\"> </span>eenvoudige <span class=\"_ _c\"></span>wijze <span class=\"_ _e\"></span>uit <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"></span>bronnen <span class=\"_ _c\"></span>kan worden afgeleid. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e daadwerkelijk<span class=\"_ _f\"></span>e uitkomsten kunnen<span class=\"_ _3\"></span> afwijken van deze scha<span class=\"_ _f\"></span>ttingen.   De <span class=\"_ _b\"></span>schattingen <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>onderliggende <span class=\"_ _b\"></span>veronderstellingen <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>jaarlijks <span class=\"_ _b\"></span>beoordee<span class=\"_ _f\"></span>ld <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>bijgestuurd. Herzieningen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>schattingen <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>opgenomen <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de p<span class=\"_ _3\"></span>eriode <span class=\"_ _f\"></span>waarin <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>schatting <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>herzien,<span class=\"_ _f\"></span> op <span class=\"_ _e\"></span>voorwaarde <span class=\"_ _e\"></span>dat <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>herziening <span class=\"_ _c\"></span>alleen <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>per<span class=\"_ _f\"></span>io<span class=\"_ _4\"></span>de <span class=\"_ _e\"></span>gevolgen <span class=\"_ _c\"></span>heeft. <span class=\"_ _e\"></span> <span class=\"_ _e\"> </span>Indien <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>herziening gevolgen <span class=\"_ _f\"></span>heeft <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zowel <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>verslagperiode <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>toekomstige <span class=\"_ _3a\"></span>periode(s) <span class=\"_ _f\"></span>dan <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herziening<span class=\"_ _f\"></span> opgenomen in de peri<span class=\"_ _f\"></span>ode van herziening en de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekomstige peri<span class=\"_ _f\"></span>ode(s).<span class=\"_ _4\"></span> (w) Beoordelingen<span class=\"_ _f\"></span> en schattingen Bij <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>opmaak <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>geconsolideerde<span class=\"_ _f\"></span> <span class=\"_\"> </span>jaarr<span class=\"_ _f\"></span>ekening <span class=\"_ _9\"> </span>dient <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>management <span class=\"_ _9\"> </span>beoordelingen <span class=\"_ _9\"> </span>en schattingen te <span class=\"_ _3\"></span>maken die e<span class=\"_ _3\"></span>en effect hebben<span class=\"_ _3\"></span> op de in de jaarre<span class=\"_ _f\"></span>kening opgenomen bedrag<span class=\"_ _f\"></span>en.<span class=\"_ _4\"></span> Beoordelingen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>schattin<span class=\"_ _f\"></span>gen <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>gemaakt worden op <span class=\"_ _4\"></span>elke rapporteringsdatum weerspiegelen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>de omstandigheden die<span class=\"_ _f\"></span> bestonden op die datu<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> (o.m. in<span class=\"_ _f\"></span>tres<span class=\"_ _4\"></span>tvoeten, er<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aringscijfer<span class=\"_ _f\"></span>s, ...). Hoewel het management dez<span class=\"_ _f\"></span>e schattingen b<span class=\"_ _f\"></span>asee<span class=\"_ _4\"></span>rt op <span class=\"_ _3\"></span>haar best<span class=\"_ _3\"></span>e kennis <span class=\"_ _f\"></span>van de huidige <span class=\"_ _3\"></span>gebeurtenissen en <span class=\"_ _f\"></span>van de <span class=\"_ _6\"> </span>acties <span class=\"_ _5\"> </span>die <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>Groep <span class=\"_ _5\"> </span>kan <span class=\"_ _5\"> </span>ondernemen, <span class=\"_ _5\"> </span>kunnen <span class=\"_ _6\"> </span>werkelijke<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>resultaten <span class=\"_ _5\"> </span>afwijken <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>deze schattingen. De belangrijkste<span class=\"_ _3\"></span> beoordelingen en<span class=\"_ _3\"></span> schattingen hebb<span class=\"_ _3\"></span>en betrekking<span class=\"_ _3\"></span> op de volgend<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>domeinen:  Realiseerbare waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>de van <span class=\"_ _f\"></span>kasstroom genererende eenhede<span class=\"_ _3\"></span>n met goodwill In <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>specifieke <span class=\"_ _e\"> </span>toelichting <span class=\"_ _9\"> </span>rond <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>(noot <span class=\"_ _9\"> </span>6) <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>belangrijkste <span class=\"_ _e\"> </span>veronderstellingen besproken <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>gebruikt <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>testen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>goodwill <span class=\"_ _f\"></span>voor<span class=\"_ _3\"></span> het <span class=\"_ _4\"></span>bepalen van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>realiseerbare waarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kasstroom genererende eenheden met <span class=\"_ _4\"></span>goodwill. De <span class=\"_ _14\"> </span>gebruikte <span class=\"_ _a\"> </span>WACC <span class=\"_ _14\"> </span>is <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>element <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>beoordeling. <span class=\"_ _a\"> </span>De <span class=\"_ _14\"> </span>toelichting <span class=\"_ _a\"> </span>(noot <span class=\"_ _14\"> </span>6) <span class=\"_ _14\"> </span>bevat <span class=\"_ _14\"> </span>een sensitiviteitsanal<span class=\"_ _3\"></span>yse rond de 3 v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ornaamste para<span class=\"_ _f\"></span>meters.  Impairment van<span class=\"_ _f\"></span> cli<span class=\"_ _4\"></span>\u00ebnteel Elk <span class=\"_ _4\"></span>jaar <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>evenwel een <span class=\"_ _2\"></span>impair<span class=\"_ _3\"></span>ment test <span class=\"_ _4\"></span>verricht <span class=\"_ _4\"></span>teneinde <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>gaan <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>bijzondere waardeverminderin<span class=\"_ _f\"></span>gen <span class=\"_ _4\"></span>geregistreerd dienen te <span class=\"_ _4\"></span>worden. De <span class=\"_ _4\"></span>parameter die hierbij doorslaggevend is, is het aantal n<span class=\"_ _3\"></span>og actieve contra<span class=\"_ _f\"></span>cte<span class=\"_ _4\"></span>n per jaar<span class=\"_ _f\"></span>einde.  Erkenning van lea<span class=\"_ _3\"></span>se opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten On<span class=\"ls0\">der <span class=\"_ _2\"></span>((5) <span class=\"_ _4\"></span>p.2) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>principe <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>erkenning<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>opbrengsten <span class=\"_ _2\"></span>uitgele<span class=\"_ _3\"></span>gd. <span class=\"_ _2\"></span>Daarbij <span class=\"_ _4\"></span>wordt </span>uitgegaan <span class=\"_ _1e\"> </span>van <span class=\"_ _1a\"> </span>een <span class=\"_ _1e\"> </span>impliciete <span class=\"_ _1e\"> </span>ren<span class=\"_ _f\"></span>tevoet <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1a\"> </span>contract<span class=\"_ _4\"></span><span class=\"ff2f\"> <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>een <span class=\"_ _1a\"> </span>actualisatie <span class=\"_ _1a\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _1e\"> </span>de </span>onderhoudscomponen<span class=\"_ _f\"></span>t die vervat zit in de brutohu<span class=\"_ _3\"></span>ur.  De <span class=\"_ _b\"></span>implici<span class=\"_ _f\"></span>ete <span class=\"_ _b\"></span>rentevoet <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>discontovoet <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>som <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contante <span class=\"_ _2\"></span>waarde van <span class=\"_ _c\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>lease <span class=\"_ _c\"></span>betalingen <span class=\"_ _c\"></span>gelijk <span class=\"_ _c\"></span>is <span class=\"_ _e\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>som <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>re\u00eble <span class=\"_ _e\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _c\"></span>onderliggend<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>actief verhoogd met de initi<span class=\"_ _f\"></span>\u00eble directe kosten van d<span class=\"_ _f\"></span>e lessor.  Toelichting <span class=\"_ _3\"></span>(5) <span class=\"_ _3\"></span>(p.2) g<span class=\"_ _3\"></span>eeft <span class=\"_ _f\"></span>tevens een s<span class=\"_ _f\"></span>ensitiviteitsanalyse<span class=\"_ _f\"></span> weer bij <span class=\"_ _f\"></span>een afwijking<span class=\"_ _f\"></span> van 1 <span class=\"_ _3\"></span>procentpunt<span class=\"_ _f\"></span> van deze implici<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>e rentevoet.  Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngen op lease <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>orderingen Bijzondere <span class=\"_ _9\"> </span>waardevermind<span class=\"_ _f\"></span>eringsverliezen <span class=\"_ _9\"> </span>op <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>vorderingen <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>aangelegd <span class=\"_ _9\"> </span>conform <span class=\"_ _9\"> </span>de<span class=\"_ _3\"></span> besproken <span class=\"_\"> </span>principes <span class=\"_\"> </span>onder <span class=\"_\"> </span>(5) <span class=\"_\"> </span>(j). <span class=\"_\"> </span>Hierbij <span class=\"_\"> </span>wordt <span class=\"_\"> </span>deels <span class=\"_\"> </span>uitgegaan <span class=\"_\"> </span>van <span class=\"_\"> </span>ervaringscijfers <span class=\"_\"> </span>van <span class=\"_\"> </span>het verleden voor een <span class=\"_ _4\"></span>reeks parameters (be\u00ebindigin<span class=\"_ _3\"></span>gen van <span class=\"_ _4\"></span>contracten <span class=\"_ _4\"></span><span class=\"ls27\">en</span> falingen) om <span class=\"_ _4\"></span>de bijzondere waardeverminderin<span class=\"_ _f\"></span>g te laste van <span class=\"_ _f\"></span>het boekjaar <span class=\"_ _3\"></span>te bepalen. <span class=\"_ _f\"></span>In deze beoordeling <span class=\"_ _f\"></span>worden ook macro-economische <span class=\"_ _b\"></span>ontwikkelingen <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>bescho<span class=\"_ _4\"></span>uwing <span class=\"_ _b\"></span>genomen <span class=\"_ _b\"></span>die <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>aanleiding <span class=\"_ _b\"></span>kunnen <span class=\"_ _c\"></span>geven <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>een bijkomende bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _3\"></span>op lease vorderin<span class=\"_ _3\"></span>gen. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Het <span class=\"_ _f\"></span>behoud <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>uitgesteld<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>belastingvorderingen <span class=\"_ _f\"></span>gaat <span class=\"_ _f\"></span>uit van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>principe <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>het waarschi<span class=\"_ _f\"></span>jnlijk is <span class=\"_ _2\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>afwikkeling <span class=\"_ _2\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>nabije <span class=\"_ _b\"></span>toekomst <span class=\"_ _b\"></span>zal <span class=\"_ _2\"></span>plaatsvinden <span class=\"_ _2\"></span>(toelichting <span class=\"_ _2\"></span>(5)(r)). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>prognose <span class=\"_ _2\"></span>van resultaten in <span class=\"_ _f\"></span>de nabije toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mst vormt <span class=\"_ _f\"></span>een element v<span class=\"_ _f\"></span>an inschatting door he<span class=\"_ _f\"></span>t management. Indien er <span class=\"_ _9\"> </span>voldoende <span class=\"_ _9\"> </span>zekerheid<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>over <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>consumptie<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>fiscale <span class=\"_ _9\"> </span>verliezen <span class=\"_ _e\"> </span>kunnen <span class=\"_ _9\"> </span>er <span class=\"_ _9\"> </span>bijkomende belastingslatenties worden <span class=\"_ _4\"></span>opgenomen. <span class=\"_ _4\"></span>Anderzijds, <span class=\"_ _2\"></span>i<span class=\"_ _f\"></span>ndien <span class=\"_ _2\"></span>blijkt <span class=\"_ _4\"></span>dat <span class=\"_ _2\"></span>het<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>lang<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>waarschijnlijk is <span class=\"_ _14\"> </span>dat <span class=\"_ _11\"> </span>het <span class=\"_ _14\"> </span>beoogde <span class=\"_ _14\"> </span>belastingvoordeel <span class=\"_ _14\"> </span>kan <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gerealiseerd <span class=\"_ _11\"> </span>dan <span class=\"_ _14\"> </span>dient <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>uitgestelde belastingvordering<span class=\"_ _3\"></span> te worden ve<span class=\"_ _3\"></span>rminderd.   Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  De interpretatie b<span class=\"_ _f\"></span>ehandelt specifiek de volgend<span class=\"_ _f\"></span>e gevallen: \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">of een enti<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it een onzek<span class=\"_ _f\"></span>ere fiscale behandeling afzonderlijk in<span class=\"_ _3\"></span> aanmerking n<span class=\"_ _f\"></span>eemt; </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2f\">de <span class=\"_ _14\"> </span>veronderstellingen <span class=\"_ _14\"> </span>die <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>entiteit <span class=\"_ _14\"> </span>maakt <span class=\"_ _14\"> </span>omtrent <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>toetsing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>fiscale </span>behandeling door<span class=\"_ _3\"></span> de belastin<span class=\"_ _3\"></span>gautoriteiten; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">hoe <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>entiteit <span class=\"_ _2\"></span>h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>resultaat, <span class=\"_ _2\"></span>belastingg<span class=\"_ _f\"></span>ro<span class=\"_ _4\"></span>ndslagen, <span class=\"_ _4\"></span>ongebruikte <span class=\"_ _4\"></span>fiscale <span class=\"_ _2\"></span>verliezen, </span></span>ongebruikte fiscaal <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erreke<span class=\"_ _f\"></span>nbare tegoeden en belasti<span class=\"_ _3\"></span>ngtarieven bepaalt<span class=\"_ _f\"></span>; e<span class=\"_ _4\"></span>n \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">hoe een en<span class=\"_ _f\"></span>tite<span class=\"_ _4\"></span>it wijziging<span class=\"_ _f\"></span>en van feiten en omstand<span class=\"_ _f\"></span>igheden in aanmerking nee<span class=\"_ _3\"></span>mt </span></span>Pensioenverplicht<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen De <span class=\"_ _a\"> </span>uitdrukking <span class=\"_ _6\"> </span>van <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>pensioenverplichtin<span class=\"_ _f\"></span>gen <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _6\"> </span>aan <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>hand <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>actuari\u00eble<span class=\"_ _f\"></span> waarderings<span class=\"_ _3\"></span>modellen. <span class=\"_ _f\"></span>Hierbij <span class=\"_ _f\"></span>worden d<span class=\"_ _f\"></span>iverse <span class=\"_ _f\"></span>assum<span class=\"_ _4\"></span>pt<span class=\"_ _3\"></span>ies <span class=\"_ _f\"></span>aangenomen <span class=\"_ _f\"></span>die kun<span class=\"_ _f\"></span>nen <span class=\"_ _f\"></span>afwijken van <span class=\"_ _f\"></span>de uiteindelijke <span class=\"_ _5\"> </span>ontwikkelingen <span class=\"_ _5\"> </span>in <span class=\"_ _a\"> </span>de <span class=\"_ _5\"> </span>toekomst. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>assumpties <span class=\"_ _6\"> </span>houden <span class=\"_ _5\"> </span>o.m. <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet, <span class=\"_ _c\"></span>toekomstige <span class=\"_ _e\"> </span>loonsverhogingen,<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>mortali<span class=\"ff37\">teitscijfers, <span class=\"_ _c\"></span>\u2026 <span class=\"_ _e\"> </span>. <span class=\"_ _9\"> </span>Al <span class=\"_ _c\"></span>deze <span class=\"_ _e\"> </span>assumpties </span>worden jaarlijks opnieu<span class=\"_ _3\"></span>w beoordeeld<span class=\"_ _3\"></span>.  De parameter die het meest onderhevig is aan schommelingen is de verdisconteringsvoet. Wat de mortaliteitscijf<span class=\"_ _f\"></span>ers <span class=\"_ _5\"> </span>betreft <span class=\"_ _5\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>deze <span class=\"_ _7\"> </span>m<span class=\"_ _4\"></span>inder <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>schommeling<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>onderhevig, <span class=\"_ _7\"> </span>tenzij <span class=\"_ _5\"> </span>bij <span class=\"_ _5\"> </span>plotse demografische ve<span class=\"_ _3\"></span>randeringen. Geschillen Voor <span class=\"_ _4\"></span>claims <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voorwaardelijke verplichtingen <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>beoordelin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>vereist <span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>aanzien <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>bestaan<span class=\"_ _f\"></span> van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>gevolg <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>gebeurtenis <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>verleden, <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bepalen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de waarschijnlijkheid <span class=\"_ _19\"> </span>van <span class=\"_ _1a\"> </span>een <span class=\"_ _16\"> </span>economische <span class=\"_ _16\"> </span>uitstroom, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _16\"> </span>het <span class=\"_ _1a\"> </span>kwantificeren <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>deze waarschijnlijke <span class=\"_ _7\"> </span>uitstroom <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>economische <span class=\"_ _7\"> </span>middelen. <span class=\"_ _7\"> </span>In <span class=\"_ _5\"> </span>toelichting <span class=\"_ _7\"> </span>(54) <span class=\"_ _5\"> </span>word<span class=\"_ _3\"></span>en <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>diverse geschillen bespr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ken en w<span class=\"_ _3\"></span>ordt de desgevallend<span class=\"_ _3\"></span> aangelegde pr<span class=\"_ _f\"></span>ov<span class=\"_ _4\"></span>isie ver<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>eld.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-3": {
   "value": "(d) Rapportering<span class=\"_ _f\"></span>smunt De rapport<span class=\"_ _f\"></span>eringsmunt van <span class=\"_ _f\"></span>Keyware Technol<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>gies N<span class=\"_ _f\"></span>V is de <span class=\"_ _f\"></span>Euro. Alle <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndernemin<span class=\"_ _f\"></span>gen bevinden z<span class=\"_ _3\"></span>ich in de Eurozone.  De<span class=\"_ _f\"></span> rapporteringsmunt is dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>als de function<span class=\"_ _3\"></span>ele munt, de Eu<span class=\"_ _f\"></span>ro.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-3": {
   "value": "(e)<span class=\"_\"> </span>Valutaomreken<span class=\"_ _3\"></span>ingTransacties <span class=\"_\"> </span>in <span class=\"_\"> </span>vreemde <span class=\"_\"> </span>valuta <span class=\"_\"> </span>worden <span class=\"_\"> </span>omgerekend<span class=\"_ _3\"></span> <span class=\"_\"> </span>naar <span class=\"_ _7\"> </span>Euro <span class=\"_\"> </span>op <span class=\"_\"> </span>basis <span class=\"_\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span>maan<span class=\"_ _4\"></span>delijks vastgelegde <span class=\"_ _14\"> </span>omrekenings<span class=\"_ _f\"></span>ko<span class=\"_ _4\"></span>ers. <span class=\"_ _14\"> </span>Wisselkoersverschil<span class=\"_ _f\"></span>len <span class=\"_ _11\"> </span>die <span class=\"_ _14\"> </span>ontstaan <span class=\"_ _14\"> </span>bij <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>afhandeling<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>van monetaire <span class=\"_ _9\"> </span>items <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>bij <span class=\"_ _9\"> </span>rapportering <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>monetaire<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>items <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _e\"> </span>en verliesrekening<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de peri<span class=\"_ _3\"></span>ode waarin ze onts<span class=\"_ _3\"></span>taan. Er zijn nag<span class=\"_ _f\"></span>eno<span class=\"_ _4\"></span>eg geen transac<span class=\"_ _f\"></span>ties van die aard. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-2": {
   "value": "(f)<span class=\"_\"> </span>GoodwillHet <span class=\"_ _f\"></span>surplus <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>aanschaffi<span class=\"_ _3\"></span>ngswaarde <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>verwerving<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>belang <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderneming <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>re\u00ebl<span class=\"_ _3\"></span>e waarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>onderliggende <span class=\"_ _36\"> </span>netto-actief <span class=\"_\"> </span>v<span class=\"_ _f\"></span>erworven <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>de <span class=\"_ _9\"> </span>datum <span class=\"_\"> </span>v<span class=\"_ _f\"></span>an <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>transactie, <span class=\"_ _9\"> </span>wordt geboekt als <span class=\"_ _4\"></span>consolidatiev<span class=\"ff37\">erschil (\u2018goodwill\u2019) en <span class=\"_ _4\"></span>erkend als <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>actief <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans. Identificeerbare </span>activa en passiva <span class=\"_ _f\"></span>erke<span class=\"_ _4\"></span>nd bij ver<span class=\"_ _3\"></span>werving worden ge<span class=\"_ _f\"></span>waardeerd tegen de fair valu<span class=\"_ _f\"></span>e op dat ogenblik. Goodwill <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>opgenomen<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>actief <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>initieel <span class=\"_ _2\"></span>ge<span class=\"_ _f\"></span>waardeerd <span class=\"_ _2\"></span>tegen <span class=\"_ _4\"></span>kostprijs. <span class=\"_ _2\"></span>Na <span class=\"_ _2\"></span>eerste <span class=\"_ _2\"></span>opname<span class=\"_ _f\"></span> wordt <span class=\"_ _5\"> </span>goodwill <span class=\"_ _7\"> </span>gewaardeerd <span class=\"_ _7\"> </span>te<span class=\"_ _4\"></span>gen <span class=\"_ _5\"> </span>k<span class=\"_ _3\"></span>ostprijs, <span class=\"_ _5\"> </span>desgevallend<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>minderd <span class=\"_ _5\"> </span>met<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>geaccumuleerde<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erminderingen. Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. (6)<span class=\"_ _4c\"> </span>GoodwillDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:31.12.2022 31.12.2021 Goodwill kEUR kEUR KGE Keyware Smart Card<span class=\"_ _4\"></span> Division<span class=\"_ _4\"></span> 5.248 5.248 KGE Payment Solutions<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>- KGE EasyOrder - - KGE Magellan 2.514 2.514 Totaal 8.607<span class=\"ls0\"> </span>7.762<span class=\"ls0\"> </span>Goodwill <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>getest op <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminde<span class=\"_ _f\"></span>ringen (\u201c<span class=\"ff33\">impairment <span class=\"_ _f\"></span>test<span class=\"ff37\">\u201d) <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>het niveau <span class=\"_ _3a\"></span>van </span></span>de kasstroomgener<span class=\"_ _f\"></span>erende eenheden (\u2018KGE<span class=\"_ _f\"></span>\u2019), <span class=\"_ _4\"></span>hetge<span class=\"_ _3\"></span>en het laagste ni<span class=\"_ _f\"></span>veau is waarop goodwill <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt<span class=\"_ _3\"></span> opgevolgd voor <span class=\"_ _3\"></span>managementdoeleinden.<span class=\"_ _f\"></span> De toetsing gebeurt hierbij s<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>eeds op balansdatum.<span class=\"_ _f\"></span> Binnen de Groep K<span class=\"_ _3\"></span>eyware worden d<span class=\"_ _f\"></span>e volgende kasstroomgen<span class=\"_ _f\"></span>ererende eenheden bepa<span class=\"_ _3\"></span>ald: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _2\"></span>kasstr<span class=\"_ _3\"></span>oomgenererende<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>eenheid <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>etaaltermi<span class=\"_ _f\"></span>nals <span class=\"_ _2\"></span>(<span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>gros <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activi<span class=\"_ _f\"></span>teiten <span class=\"_ _2\"></span>van</span>de <span class=\"_ _f\"></span>vennootschap <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Smart Card<span class=\"_ _f\"></span> Di<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ision <span class=\"_ _f\"></span>NV), <span class=\"_ _f\"></span>bestaande <span class=\"_ _3a\"></span>uit d<span class=\"_ _f\"></span>e v<span class=\"_ _3\"></span>erhuur <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verkoop <span class=\"_ _f\"></span>vanbetaalterminals <span class=\"_ _3\"></span>en verwante dienstl<span class=\"_ _f\"></span>everingen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _9\"> </span>eenheid <span class=\"_ _e\"> </span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"></span>Solutions, <span class=\"_ _e\"></span>die</span>eenzelfde activi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it heeft al<span class=\"_ _f\"></span>s voo<span class=\"_ _4\"></span>rgaande;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroomgenererende eenheid m<span class=\"_ _4\"></span>.b.t. au<span class=\"_ _4\"></span>torisaties<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>activ<span class=\"_ _4\"></span>iteiten van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vennootschap</span>Keyware <span class=\"_ _2\"></span>Transacti<span class=\"_ _f\"></span>on <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>Processing <span class=\"_ _2\"></span>NV, <span class=\"_ _2\"></span>sinds <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>overgenomen <span class=\"_ _2\"></span>door <span class=\"_ _4\"></span>Keyware <span class=\"_ _2\"></span>Smart <span class=\"_ _2\"></span>CardDivision <span class=\"_ _9\"> </span>NV <span class=\"_ _36\"> </span>naar <span class=\"_ _36\"> </span>aanleiding<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>fusie<span class=\"_ _4\"></span>), <span class=\"_ _9\"> </span>bestaande <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>genereren <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>commissiesvanwege de betaalp<span class=\"_ _f\"></span>artners voor de transacties die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver de betaalt<span class=\"_ _f\"></span>erm<span class=\"_ _4\"></span>inals verli<span class=\"_ _f\"></span>epen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroo<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>genererende <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>nheid van Eas<span class=\"_ _3\"></span>yOrder BV, die de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rder- en betaalapp<span class=\"_ _3\"></span> verdeelt;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>oom<span class=\"_ _4\"></span>genererend<span class=\"_ _f\"></span>e <span class=\"_\"> </span>eenheid <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>Magellan <span class=\"_\"> </span>SAS, <span class=\"_ _36\"> </span>die <span class=\"_\"> </span>softwareoplossingen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>de</span>betaalsector aanbied<span class=\"_ _f\"></span>tDe bevindingen w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden hierna uitgew<span class=\"_ _f\"></span>erkt. Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid v<span class=\"_ _4\"></span>an de betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals <span class=\"ff3b\">\u2013</span> Keyware Smart<span class=\"_ _f\"></span> C<span class=\"_ _4\"></span>ard Divisio<span class=\"_ _3\"></span>n Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _e\"></span>bedraagt <span class=\"_ _b\"></span>de <span class=\"_ _e\"></span>desbetreffende <span class=\"_ _b\"></span>goodwill <span class=\"_ _c\"></span>onveranderd <span class=\"_ _b\"></span>5.248 <span class=\"_ _c\"></span>kEUR. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>heeft uitsluitend <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>eenheid <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _2\"></span>betaaltermin<span class=\"_ _f\"></span>als <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>Keyware Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n in Belgi\u00eb.   Bij <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>testen <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>aanwezigheid v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardeverminderingen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eenheid <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>de betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>realiseerbare<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"></span>gebaseerd <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>gebruikswaarde<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>dewelke <span class=\"_ _e\"></span>berekend<span class=\"_ _f\"></span> werd door de toekomstige kasstromen uit het voortdurend gebruik van de kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde eenheid <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>verdiscontere<span class=\"_ _f\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>kasstromen <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>gebaseerd <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>een <span class=\"_ _7\"> </span>korte <span class=\"_ _7\"> </span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>5 <span class=\"_ _f\"></span>boekjaren <span class=\"_ _f\"></span>en <span class=\"_ _3a\"></span>een <span class=\"_ _3\"></span>bijkomen<span class=\"_ _f\"></span>d jaar <span class=\"_ _3a\"></span>om <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>terminale <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>te b<span class=\"_ _f\"></span>erekenen. Zij werden goedg<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>eurd door de <span class=\"_ _f\"></span>Raad van Bestuur.    Bij <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>opmaken <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>kasstroomprognoses<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>onderstaande <span class=\"_ _14\"> </span>factoren <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>beschouwing<span class=\"_ _f\"></span> genomen, die consi<span class=\"_ _f\"></span>stent over de 2 boekjaren werd<span class=\"_ _f\"></span>en toegepast: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">groeiverwa<span class=\"_ _f\"></span>chtingen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>marges, <span class=\"_ _c\"></span>afgeleid <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>gerealiseerde <span class=\"_ _c\"></span>cijfers <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>het</span>laatst beschikbare b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar en beschikb<span class=\"_ _f\"></span>are gegevens uit het <span class=\"_ _f\"></span>verleden;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de bestaande produktmix (type van toestellen) geldt als uitgangspu<span class=\"_ _f\"></span>nt, <span class=\"_ _4\"></span>aangepast met, waar</span>mogelijk, meetbar<span class=\"_ _f\"></span>e marktdata;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">time <span class=\"_ _f\"></span>lag<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>tussen <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>omzeterkennin<span class=\"_ _f\"></span>g <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>effectieve <span class=\"_ _3a\"></span>ontvangst</span>van de kasstro<span class=\"_ _3\"></span>men;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de toegepas<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> groeipercen<span class=\"_ _f\"></span>tages houden rekening me<span class=\"_ _f\"></span>t de verwachte inflatie <span class=\"_ _f\"></span>maar omvatten</span>geen <span class=\"_ _3\"></span>niet-organische <span class=\"_ _f\"></span>groei. <span class=\"_ _f\"></span>De verwachte <span class=\"_ _f\"></span>omzetgroeipercentag<span class=\"_ _f\"></span>es (exclusief <span class=\"_ _f\"></span>inflatie) <span class=\"_ _3\"></span>werdenbehouden op 0% <span class=\"_ _3\"></span>voor 2023 en de daar<span class=\"_ _f\"></span>op volgende jaren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">een <span class=\"_ _b\"></span>restwaarde <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>eindwa<span class=\"_ _f\"></span>arde, <span class=\"_ _c\"></span>waarbij <span class=\"_ _b\"></span>op <span class=\"_ _c\"></span>co<span class=\"_ _4\"></span>nsisten<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>wijze <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>groeivoet <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>0% <span class=\"_ _b\"></span>wordt</span>gehanteerd;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstromen, <span class=\"_ _c\"></span>v\u00f3\u00f3r <span class=\"_ _c\"></span>financi\u00eble <span class=\"_ _e\"></span>resultaten <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>belastingen, <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>verdisconteerd <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>de</span>hand <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>rentevoet<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v\u00f3\u00f3r <span class=\"_ _b\"></span>belastingen, <span class=\"_ _2\"></span>berek<span class=\"_ _f\"></span>end <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gewogen <span class=\"_ _2\"></span>gemiddeldekapitaalkost <span class=\"_ _f\"></span>(\u2018WACC\u2019). <span class=\"_ _3\"></span>De p<span class=\"ff2f\">er <span class=\"_ _f\"></span>31 dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _f\"></span>2021 en <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2022 t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>egepaste <span class=\"_ _f\"></span>gewogen</span>gemiddelde <span class=\"_ _2\"></span>kapitaalk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>bedraagt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>respectiev<span class=\"_ _f\"></span>elijk <span class=\"_ _2\"></span>1<span class=\"_ _4\"></span>3,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>13,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>isgebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _9\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tijdswaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geld <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>specifiekerisico\u2019s van de desbe<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff2f\">reffend<span class=\"_ _3\"></span>e vennootschap</span>De tijdens h<span class=\"_ _f\"></span>et boekjaar aan <span class=\"_ _f\"></span>de hand van deze <span class=\"_ _f\"></span>parameters opgestelde <span class=\"_ _f\"></span>kasstroomprognoses <span class=\"_ _f\"></span>hebben geen <span class=\"_ _11\"> </span>aanleiding <span class=\"_ _11\"> </span>gegeven <span class=\"_ _11\"> </span>tot <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>aanleggen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>een <span class=\"_ _19\"> </span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _11\"> </span>waardevermind<span class=\"_ _f\"></span>ering. <span class=\"_ _19\"> </span>D<span class=\"_ _f\"></span>e gebruikswaarde en <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _3\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill <span class=\"_ _4\"></span>bedragen <span class=\"_ _4\"></span>respectievelijk 7.551<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>5.248 kEUR, hetgeen een<span class=\"_ _f\"></span> <span class=\"ff33\">headroom</span> vertegenwoordigt<span class=\"_ _3\"></span> van 2.303 kEUR (of 3<span class=\"_ _3\"></span>0,5%). Het <span class=\"_\"> </span>managem<span class=\"_ _f\"></span>ent <span class=\"_\"> </span>is <span class=\"_\"> </span>zich <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ewust <span class=\"_\"> </span>van <span class=\"_\"> </span>h<span class=\"_ _3\"></span>et <span class=\"_\"> </span>feit <span class=\"_\"> </span>d<span class=\"_ _3\"></span>at <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>wijzigingen <span class=\"_\"> </span>kun<span class=\"_ _3\"></span>nen <span class=\"_\"> </span>opt<span class=\"_ _f\"></span>reden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>naar<span class=\"_ _f\"></span> aanleiding van de i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pairm<span class=\"_ _3\"></span>ent test gemaakte<span class=\"_ _f\"></span> veronderstellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>analyse <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>berekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensitivi<span class=\"_ _3\"></span>teit <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>bovenverm<span class=\"_ _f\"></span>elde <span class=\"_ _b\"></span>parameters <span class=\"_ _2\"></span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>daling van <span class=\"_ _4\"></span>de kasstromen en <span class=\"_ _4\"></span>de eindwaarde) <span class=\"_ _4\"></span>elk onderworpen aan <span class=\"_ _4\"></span>een stresstest waarbij <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>het onveranderd <span class=\"_ _3a\"></span>houden <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>twee <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>parameters <span class=\"_ _f\"></span>- <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>variabele <span class=\"_ _f\"></span>parameter <span class=\"_ _3a\"></span>werd bepaald <span class=\"_ _f\"></span>waarop gebruiks<span class=\"_ _f\"></span>waarde (<span class=\"ff33\">value <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>use<span class=\"ff2f\">) gelijk <span class=\"_ _f\"></span>wordt aan<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>(<span class=\"ff33\">carrying valu<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an </span></span></span></span>de goodwill.  Conclusies van he<span class=\"_ _f\"></span>t s<span class=\"_ _4\"></span>ensitiv<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>teitsonderzoek Verschil tussen gebru<span class=\"_ _4\"></span>ikswaarde en de <span class=\"_ _4\"></span>boekwaarde Daling Terminale van de goodwill wordt <span class=\"_ _4\"></span>nul bij WACC<span class=\"fce\"> </span>kasstromen waarde<span class=\"fce\"> </span>Boekjaar 20<span class=\"ls54\">22</span> 18,7% -30,5%-54,7%De conclusies <span class=\"_ _3\"></span>voor het boekjaar 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 zijn als volgt<span class=\"_ _f\"></span>:<span class=\"_ _4\"></span>  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door <span class=\"_ _c\"></span>hantering <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>18,7% <span class=\"_ _c\"></span>(i.p.v. <span class=\"_ _c\"></span>13,0%) <span class=\"_ _c\"></span>(bij <span class=\"_ _e\"></span>onveranderde <span class=\"_ _b\"></span>kasstromen <span class=\"_ _c\"></span>en</span>terminale <span class=\"_ _f\"></span>waarde) wordt <span class=\"_ _f\"></span>het verschil <span class=\"_ _f\"></span>tussen de <span class=\"_ _f\"></span>gebruikswaarde <span class=\"_ _3\"></span>en de<span class=\"_ _f\"></span> boekwaarde <span class=\"_ _f\"></span>van dezegoodwill nul;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een daling v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>kasstromen met <span class=\"_ _4\"></span>30,5% <span class=\"_ _4\"></span>(bij een <span class=\"_ _4\"></span>onveranderde <span class=\"ff33\">WACC</span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>vandeze g<span class=\"_ _f\"></span>oodwill nul. <span class=\"_ _f\"></span>Er is <span class=\"_ _f\"></span>dus een <span class=\"_ _f\"></span>daling n<span class=\"_ _3\"></span>odig van <span class=\"_ _f\"></span>30,5% <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an d<span class=\"_ _f\"></span>e 5 tussentijd<span class=\"_ _f\"></span>se en <span class=\"_ _f\"></span>de terminalekasstromen <span class=\"_ _f\"></span>opdat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>gebruikswaarde<span class=\"_ _f\"></span> gelij<span class=\"_ _f\"></span>k zou <span class=\"_ _3a\"></span>worden <span class=\"_ _f\"></span>aan d<span class=\"_ _f\"></span>e b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _f\"></span>van d<span class=\"_ _f\"></span>e good<span class=\"_ _f\"></span>will;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afname <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _4\"></span>rminale <span class=\"_\"> </span>waarde <span class=\"_ _7\"> </span>vereist <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span><span class=\"ls21\">54</span>,7% <span class=\"_ _7\"> </span>(bij <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>onveranderde<span class=\"_ _3\"></span> </span></span>kasstromen en <span class=\"_ _f\"></span>onveranderde <span class=\"ff33\">WACC</span>) waa<span class=\"_ _f\"></span>rdoor het verschil<span class=\"_ _3\"></span> tussen d<span class=\"_ _3\"></span>e gebruiks<span class=\"_ _f\"></span>waarde en de boekwaarde van<span class=\"_ _f\"></span> deze goodwill nul <span class=\"_ _f\"></span>wordt. Dit betekent<span class=\"_ _f\"></span> in feite dat er <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afname van <span class=\"_ _3\"></span><span class=\"ls20\">54<span class=\"ls0\">,7%<span class=\"_ _f\"></span> </span></span>nodig <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>opdat <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>te<span class=\"_ _4\"></span>rminale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>dermate <span class=\"_ _2\"></span>negatief <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>zodat <span class=\"_ _b\"></span>de gebruikswaarde gelijk z<span class=\"_ _f\"></span>ou worden aan de boekwaard<span class=\"_ _f\"></span>e van de goodwill Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid betaalterminals <span class=\"ff3b\">\u2013</span> Payment Solut<span class=\"_ _f\"></span>ions De acquisitie <span class=\"_ _f\"></span>van 100% van de<span class=\"_ _f\"></span> aandelen van Payment<span class=\"_ _f\"></span> Solutions vond plaats op<span class=\"_ _3\"></span> 6 januari<span class=\"_ _3\"></span> 2022 in ruil <span class=\"_ _f\"></span>voor een <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.375 <span class=\"_ _4\"></span>kEUR. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>activiteit <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>vennootschap <span class=\"_ _4\"></span>bestaat <span class=\"_ _4\"></span>uit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verkoop <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>verhuur <span class=\"_ _4\"></span>van betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>verwante <span class=\"_ _4\"></span>dienstverlening. D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>acquisitie <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>verricht<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klantenbasis <span class=\"_ _2\"></span>uit<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>breiden hetgeen zowel het<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment van b<span class=\"_ _f\"></span>etaalterminals als autorisati<span class=\"_ _3\"></span>es ten goede zal komen.   <span class=\"_ _f\"></span> De identificeerba<span class=\"_ _3\"></span>re activa, <span class=\"_ _3\"></span>passiva en de residu<span class=\"_ _f\"></span>ele <span class=\"_ _4\"></span>good<span class=\"_ _f\"></span>will kunnen als volgt worden sam<span class=\"_ _3\"></span>engevat:  Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Immateri\u00eble en materi\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> 155<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> lan<span class=\"_ _4\"></span>ge termijn<span class=\"_ _4\"></span> - - 260<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>Voorraden 45<span class=\"ls0\"> </span>- - 45<span class=\"ls0\"> </span>Handelsvord<span class=\"_ _4\"></span>eringen 131<span class=\"ls0\"> </span>- - 131<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> korte t<span class=\"_ _4\"></span>ermijn - - 245<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> 17<span class=\"ls0\"> </span>- - 17<span class=\"ls0\"> </span>Liquide middelen<span class=\"_ _4\"></span> 335<span class=\"ls0\"> </span>- - 335<span class=\"ls0\"> </span>Totaal activa<span class=\"fc0\"> </span>683<span class=\"ls0\"> </span>(145) 505<span class=\"ls0\"> </span>1.043<span class=\"ls0\"> </span>Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Passieve uitgestelde belas<span class=\"_ _4\"></span>tingen - - (90)<span class=\"ls0\"> </span>(90)<span class=\"ls0\"> </span>Financi\u00eble schulden<span class=\"_ _4\"></span> (12)<span class=\"ls0\"> </span>- - (12)<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden (137)<span class=\"ls0\"> </span>- (17)<span class=\"ls0\"> </span>(154)<span class=\"ls0\"> </span>Fiscale en sociale schuld<span class=\"_ _4\"></span>en (60)<span class=\"ls0\"> </span>- - (60)<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> (197)<span class=\"ls0\"> </span>- - (197)<span class=\"ls0\"> </span>Totaal passiva (406) - (107) (513) Netto verworven ge\u00efdenti<span class=\"_ _4\"></span>ficeerde activa en s<span class=\"_ _4\"></span>chulden<span class=\"_ _4\"></span> 277<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>530<span class=\"ls0\"> </span>Aankoopvergoeding<span class=\"_ _4\"></span> 1.375 Goodwill uit verwervin<span class=\"_ _4\"></span>g (100%)<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>Als <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>h<span class=\"_ _f\"></span>erwerkingen <span class=\"_ _5\"> </span>dient <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>annulerin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>netto <span class=\"_ _7\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verhuurde betaalterminals<span class=\"_ _3\"></span> (- <span class=\"_ _f\"></span>145 kEUR <span class=\"_ _f\"></span>want geen <span class=\"_ _f\"></span>IFRS waarde) <span class=\"_ _f\"></span>en de er<span class=\"_ _f\"></span>kenning van <span class=\"_ _f\"></span>de financi\u00eble<span class=\"_ _f\"></span> lease v<span class=\"_ _3\"></span>orderingen (505 kEUR), met d<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> daarop betreffend<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>passieve uitge<span class=\"_ _f\"></span>stelde belastingen (90 kEU<span class=\"_ _3\"></span>R).  De <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verh<span class=\"_ _3\"></span>uurde <span class=\"_ _4\"></span>betaalterminals werd <span class=\"_ _4\"></span>geannuleerd omdat <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble lease worden verwer<span class=\"_ _f\"></span>kt. <span class=\"_ _4\"></span>Bij de erkenning van d<span class=\"_ _f\"></span>e financi\u00eble lease vorderingen <span class=\"_ _f\"></span>werd er rekening gehouden<span class=\"_ _f\"></span> met <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>resterende <span class=\"_ _9\"> </span>duur <span class=\"_ _e\"></span>op <span class=\"_ _9\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>contracten <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>wer<span class=\"_ _4\"></span>den <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>nodige provisies <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>oninbare <span class=\"_ _1a\"> </span>bedragen <span class=\"_ _1e\"> </span>aangelegd<span class=\"_ _f\"></span>. <span class=\"_ _1e\"> </span>Er <span class=\"_ _1a\"> </span>werden <span class=\"_ _1e\"> </span>g<span class=\"_ _3\"></span>een <span class=\"_ _1a\"> </span>voorwaardelijke <span class=\"_ _16\"> </span>verplichtingen ge\u00efdentificeerd. <span class=\"_ _f\"></span> Deze <span class=\"_ _2\"></span>toewijzing<span class=\"_ _f\"></span>so<span class=\"_ _4\"></span>efening <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>prijs <span class=\"_ _4\"></span>(\u2018PPA\u2019) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>finaal. <span class=\"_ _2\"></span>Een <span class=\"_ _2\"></span>go<span class=\"_ _3\"></span>odwill <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>verw<span class=\"_ _f\"></span>erv<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>ten<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belope van <span class=\"_\"> </span>845 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>ontstaat <span class=\"_\"> </span>uit <span class=\"_\"> </span>deze <span class=\"_\"> </span>bedrijfsc<span class=\"_ _f\"></span>ombinatie. <span class=\"_\"> </span>Deze <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>vertegen<span class=\"_ _f\"></span>woordigt <span class=\"_\"> </span>de <span class=\"_\"> </span>verwachte waarde <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>synergie\u00ebn <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>acquisitie <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>genereren <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>cli\u00ebnteel, <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>niet <span class=\"_ _f\"></span>separaa<span class=\"_ _f\"></span>t werd <span class=\"_ _4\"></span>gewaardeerd <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>immaterieel actief. <span class=\"_ _4\"></span>Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>lledig toegewe<span class=\"_ _4\"></span>zen aan <span class=\"_ _2\"></span>het segment <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de betaalterminals en is ni<span class=\"_ _3\"></span>et aftrekbaar <span class=\"_ _f\"></span>voor fiscale doeleind<span class=\"_ _3\"></span>en.   De <span class=\"_ _7\"> </span>impact <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>termen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>kasst<span class=\"_ _4\"></span>romen <span class=\"_ _7\"> </span>in <span class=\"_\"> </span>20<span class=\"_ _4\"></span><span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _7\"> </span>bedraagt <span class=\"_\"> </span>1.040 <span class=\"_ _7\"> </span>kEUR <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>terug <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>vinden <span class=\"_\"> </span>bij <span class=\"_ _7\"> </span>de investeringskasstr<span class=\"_ _f\"></span>omen :  Netto kasuits<span class=\"_ _4\"></span>troom bij verwerving aan<span class=\"_ _4\"></span>delen Pay<span class=\"_ _4\"></span>ment Solutions kEUR Koopsom voor 100% v<span class=\"_ _4\"></span>an de aand<span class=\"_ _4\"></span>elen 1.375 Af: verworven geldmidd<span class=\"_ _4\"></span>elen (335)<span class=\"ls0\"> </span>Netto kasuitstroo<span class=\"_ _4\"></span>m 1.040<span class=\"ls0\"> </span>Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid EasyOrder   De <span class=\"_ _3\"></span>acquisitie <span class=\"_ _3a\"></span>van EasyOrde<span class=\"_ _f\"></span>r vond <span class=\"_ _f\"></span>plaats <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>1 janu<span class=\"_ _3\"></span>ari <span class=\"_ _f\"></span>2017 <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>700 kEUR. <span class=\"_ _3a\"></span>De analy<span class=\"_ _f\"></span>se va<span class=\"_ _f\"></span>n de <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>verworven <span class=\"_ _b\"></span>ge\u00efdentificeerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>schulden, <span class=\"_ _2\"></span>vergeleken <span class=\"_ _2\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aankoopverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de daaruit ontstane g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>odwill is opgen<span class=\"_ _f\"></span>omen in het jaarverslag van 20<span class=\"_ _3\"></span>17.  Per <span class=\"_ _9\"> </span>31 <span class=\"_ _36\"> </span>december <span class=\"_ _36\"> </span>2020 <span class=\"_ _9\"> </span>werd <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>desbetreffende <span class=\"_ _9\"> </span>goodwill <span class=\"_ _36\"> </span>ad <span class=\"_ _9\"> </span>231 <span class=\"_ _36\"> </span>kEUR <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>olledig<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>afgewaardeerd <span class=\"_ _9\"> </span>naar aanleiding van de r<span class=\"_ _f\"></span>esultaten van de impair<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent test.  Per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bijzondere <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>aangelegd <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>559 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _c\"></span>daarbij <span class=\"_ _c\"></span>de andere immateri<span class=\"_ _f\"></span>\u00eble en materi\u00eble vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a afwaard<span class=\"_ _3\"></span>erend voor respecti<span class=\"_ _f\"></span>evelijk 470 kEUR en 89 kEUR. In <span class=\"_ _36\"> </span>2022 <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>g<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _36\"> </span>indicatoren <span class=\"_ _9\"> </span>die <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>aangel<span class=\"_ _f\"></span>egde <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ijzondere <span class=\"_ _9\"> </span>waardevermindering <span class=\"_ _9\"> </span>zouden <span class=\"_\"> </span>kunn<span class=\"_ _3\"></span>en herzien.  Kasstroomgenererende eenheid Magellan  Op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>september 2016 <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>participatie van <span class=\"_ _4\"></span>40% <span class=\"_ _4\"></span>verworven voor <span class=\"_ _4\"></span>4.000 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vervolgens het <span class=\"_ _36\"> </span>saldo <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>60% <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _36\"> </span>30 <span class=\"_ _36\"> </span>juni <span class=\"_ _36\"> </span>2017 <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>6.000 <span class=\"_ _9\"> </span>kEUR, <span class=\"_ _36\"> </span>waardoor <span class=\"_ _36\"> </span>Magellan <span class=\"_ _36\"> </span>SAS <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>moment <span class=\"_ _9\"> </span>een volwaardige <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ochtervennootschap <span class=\"_\"> </span>werd. <span class=\"_ _36\"> </span>Voor <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _f\"></span>edetailleerde <span class=\"_\"> </span>weerga<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>netto <span class=\"_\"> </span>verwor<span class=\"_ _f\"></span>ven ge\u00efdentificeerde <span class=\"_\"> </span>activa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>schulden, <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>koopprijs <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>daaruit <span class=\"_\"> </span>v<span class=\"_ _4\"></span>oortvloeiend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er verwezen <span class=\"_ _3a\"></span>naar <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>Jaarverslag<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>2017. <span class=\"_ _f\"></span>Samenvatten<span class=\"_ _f\"></span>d <span class=\"_ _f\"></span>kan <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>gesteld <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>koopprijs <span class=\"_ _f\"></span>voornamelijk werd toegewez<span class=\"_ _f\"></span>en aan cli\u00ebnteel, IP en knowh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>w evenals pa<span class=\"_ _3\"></span>ssieve uitgesteld<span class=\"_ _f\"></span>e belastingen.  Bij h<span class=\"_ _f\"></span>et testen <span class=\"_ _f\"></span>op d<span class=\"_ _f\"></span>e aanwez<span class=\"_ _f\"></span>igheid van<span class=\"_ _f\"></span> bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>op deze<span class=\"_ _f\"></span> kasstroomgen<span class=\"_ _f\"></span>ererende eenheid <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realiseerbar<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _2\"></span>gebaseerd <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>gebruikswaarde <span class=\"_ _b\"></span>dewelke <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>werd <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> toekomstige <span class=\"_ _2\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>voortdurend <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>eenheid <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteren. <span class=\"_ _2\"></span>Op <span class=\"_ _b\"></span>analoge basis <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2 <span class=\"_ _c\"></span>andere <span class=\"_ _2\"></span>toetsingen, <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>toekomstige<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>kasstromen <span class=\"_ _b\"></span>bekomen <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>korte <span class=\"_ _b\"></span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>boekjaren <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>bijkomen<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>terminale<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>berekenen. <span class=\"_ _2\"></span>Zij<span class=\"_ _f\"></span> werden goedge<span class=\"_ _3\"></span>keurd door het manag<span class=\"_ _f\"></span>ement en de Raad van B<span class=\"_ _3\"></span>estuur.    Bij <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>o<span class=\"_ _4\"></span>pmaken <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>kasstroomprognos<span class=\"_ _3\"></span>es <span class=\"_ _1e\"> </span>van <span class=\"_ _2c\"> </span>deze <span class=\"_ _1e\"> </span>kasstroomgenerer<span class=\"_ _f\"></span>ende <span class=\"_ _2c\"> </span>eenheid <span class=\"_ _1e\"> </span>worden<span class=\"_ _f\"></span> onderstaande fact<span class=\"_ _3\"></span>oren in beschouwing geno<span class=\"_ _f\"></span>men: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">groeiverwachting<span class=\"_ _f\"></span>en voor elk van de omze<span class=\"_ _f\"></span>tcom<span class=\"_ _4\"></span>ponenten over de 5<span class=\"_ _3\"></span> volgende jaren<span class=\"_ _f\"></span>;<span class=\"_ _4\"></span>  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een stresstest op de<span class=\"_ _f\"></span> groei van de omzet;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de toegepaste <span class=\"_ _4\"></span>groeipercen<span class=\"_ _f\"></span>tages <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>rekening met de <span class=\"_ _4\"></span>verwachte inflatie maar omvatten <span class=\"_ _4\"></span>geen<span class=\"_ _3\"></span> </span></span>niet-organische gro<span class=\"_ _f\"></span>ei;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een restwaarde <span class=\"_ _f\"></span>of e<span class=\"_ _4\"></span>indwaa<span class=\"_ _f\"></span>rde, waarbij een groeivoet van 0<span class=\"_ _f\"></span>% wo<span class=\"_ _4\"></span>rdt gehante<span class=\"_ _f\"></span>erd;<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en, v<span class=\"_ _3\"></span>\u00f3\u00f3r financ<span class=\"_ _f\"></span>i\u00eble resultaten <span class=\"_ _f\"></span>en belastingen, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden verdisconte<span class=\"_ _f\"></span>erd aan de <span class=\"_ _f\"></span>hand van </span></span>een <span class=\"_ _4\"></span>rentevoet v\u00f3\u00f3r <span class=\"_ _4\"></span>belasting<span class=\"_ _3\"></span>en, berekend <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>gewogen <span class=\"_ _4\"></span>gemiddelde kapitaalkost. Per 31 <span class=\"_ _e\"> </span>december <span class=\"_ _c\"></span>2022<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>bedraagt <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>9,8% <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>gebaseerd <span class=\"_ _e\"></span>op <span class=\"_ _e\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>de tijdswaarde van he<span class=\"_ _3\"></span>t geld en<span class=\"_ _3\"></span> specifieke r<span class=\"ff37\">isico\u2019s van d<span class=\"_ _f\"></span>eze vennootschap<span class=\"ff2f\"> </span></span>De tijdens het boekjaar aan de hand v<span class=\"_ _4\"></span>an deze parameters opgesteld<span class=\"_ _3\"></span>e kasstroomprogn<span class=\"_ _f\"></span>oses <span class=\"_ _4\"></span>hebben geen aanleiding <span class=\"_ _f\"></span>gegeven tot <span class=\"_ _f\"></span>het aanleg<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an een <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardevermindering. <span class=\"_ _f\"></span>De gebruikswaarde <span class=\"_ _f\"></span>en <span class=\"_ _3\"></span>de boekwaarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>goodwill <span class=\"_ _f\"></span>en de <span class=\"_ _3a\"></span>andere i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>respectievelij<span class=\"_ _f\"></span>k 12.956 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> en 6.20<span class=\"_ _3\"></span>1 kEUR, <span class=\"_ _f\"></span>hetgeen ee<span class=\"_ _3\"></span>n <span class=\"ff33\">headroom<span class=\"_ _3\"></span><span class=\"ff2f\"> verteg<span class=\"_ _3\"></span>enwoordigt <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 6.7<span class=\"_ _f\"></span>55 kEUR (of<span class=\"_ _3\"></span> 52,1%).<span class=\"_ _f\"></span> Het managem<span class=\"_ _3\"></span>ent i<span class=\"_ _f\"></span>s </span></span>zich bewust<span class=\"_ _f\"></span> van het <span class=\"_ _f\"></span>feit dat er <span class=\"_ _f\"></span>wijzigingen kun<span class=\"_ _f\"></span>nen optreden <span class=\"_ _3\"></span>in de<span class=\"_ _3\"></span> naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _3\"></span>g van de <span class=\"_ _f\"></span>impairment t<span class=\"_ _3\"></span>est gemaakte veronders<span class=\"_ _f\"></span>tellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>analyse <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>berekening <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>sensitivit<span class=\"_ _3\"></span>eit <span class=\"_ _7\"> </span>werden <span class=\"_ _7\"> </span>bovenvermeld<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>para<span class=\"_ _f\"></span>meters <span class=\"_ _5\"> </span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>kasstromen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>terminale <span class=\"_ _c\"></span>waarde) <span class=\"_ _e\"></span>elk <span class=\"_ _c\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _c\"></span>stresstest <span class=\"_ _e\"></span>waarbij <span class=\"_ _e\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>onveranderd<span class=\"_ _f\"></span> houden van <span class=\"_ _2\"></span>de twee o<span class=\"_ _4\"></span>verige parameters <span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>variabele <span class=\"_ _4\"></span>paramet<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>werd bepaald <span class=\"_ _4\"></span>waarop de gebruikswaarde (<span class=\"ff33\">value in <span class=\"_ _4\"></span>use</span>) gelijk wo<span class=\"_ _4\"></span>rdt aan de boekwaarde (<span class=\"_ _4\"></span><span class=\"ff33\">carrying value</span>) van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa.  Conclusies van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>sensitiv<span class=\"_ _3\"></span>iteitsonderzoek Verschil tussen gebruikswaarde en de boekwaarde  De goodwill en de overige immateri\u00eble vaste activa worden<span class=\"_ _f\"></span> Daling Terminale nul bij WACC<span class=\"fce\"> </span>kasstromen  waarde<span class=\"fce\"> </span>Boekjaar 2022 20,9% -52,1% -<span class=\"ls1\">82,</span>3% De conclusies <span class=\"_ _3\"></span>voor het boekjaar 20<span class=\"ls21\">22</span> zijn als<span class=\"_ _3\"></span> volgt:    \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door <span class=\"_ _2\"></span>hantering<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>20,9% <span class=\"_ _4\"></span>(i.p.v. <span class=\"_ _2\"></span>9,8%) <span class=\"_ _2\"></span>(bij <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"_ _2\"></span>da<span class=\"_ _f\"></span>ling <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>d<span class=\"_ _f\"></span>e </span></span>kasstromen <span class=\"_\"> </span>en <span class=\"_\"> </span>terminale <span class=\"_\"> </span>waarde) <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>het <span class=\"_\"> </span>versch<span class=\"_ _3\"></span>il <span class=\"_\"> </span>tussen <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>gebruikswaard<span class=\"_ _3\"></span>e <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de boekwaarde van de<span class=\"_ _f\"></span> goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa nul;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>daling van <span class=\"_ _4\"></span>de kasstromen me<span class=\"_ _4\"></span>t 52<span class=\"_ _4\"></span>,1% (bij <span class=\"_ _4\"></span>een onveranderde <span class=\"_ _4\"></span><span class=\"ff33\">WACC</span> </span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van deze <span class=\"_ _3a\"></span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>vaste <span class=\"_ _f\"></span>activa <span class=\"_ _3a\"></span>nul. <span class=\"_ _3a\"></span>Er <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>dus <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>daling <span class=\"_ _f\"></span>nodig <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>5<span class=\"_ _4\"></span>2,1<span class=\"ls55\">% </span>van de tussentijd<span class=\"_ _3\"></span>se en de<span class=\"_ _f\"></span> terminale kasstromen opd<span class=\"_ _3\"></span>at de gebr<span class=\"_ _3\"></span>uikswaarde<span class=\"_ _f\"></span> gelijk zou worden aan de boekwaarde;<span class=\"_ _f\"></span>  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _4\"></span>is ee<span class=\"_ _4\"></span>n afname <span class=\"_ _4\"></span>van terminale <span class=\"_ _4\"></span>waarde vereist m<span class=\"_ _4\"></span>et 82,<span class=\"_ _4\"></span>3% <span class=\"_ _4\"></span>(bij <span class=\"_ _4\"></span>een onveranderde daling <span class=\"_ _4\"></span>van </span></span>de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en en <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"ff33\">WACC</span>) <span class=\"_ _f\"></span>waardoor het <span class=\"_ _3\"></span>verschil tussen <span class=\"_ _f\"></span>de gebruikswaarde <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> de <span class=\"_ _e\"></span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>goodwill <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>overige <span class=\"_ _e\"> </span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _e\"></span>nul <span class=\"_ _e\"></span>wordt. <span class=\"_ _e\"></span>Dit betekent <span class=\"_\"> </span>dat <span class=\"_\"> </span>de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_\"> </span>uit <span class=\"_\"> </span>de <span class=\"_\"> </span>terminale <span class=\"_ _36\"> </span>waarde <span class=\"_\"> </span>tot <span class=\"_\"> </span>82,3% <span class=\"_\"> </span>lager <span class=\"_\"> </span>mogen<span class=\"_ _3\"></span> <span class=\"_\"> </span>uitvallen vooraleer <span class=\"_ _e\"> </span>gebruikswaarde <span class=\"_ _e\"> </span>gelijk <span class=\"_ _9\"> </span>zou <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>boekwaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _36\"> </span>de andere immateri<span class=\"_ _f\"></span>\u00eb<span class=\"_ _4\"></span>le vaste activa<span class=\"_ _3\"></span> (7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-3": {
   "value": "(f)<span class=\"_\"> </span>GoodwillHet <span class=\"_ _f\"></span>surplus <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>aanschaffi<span class=\"_ _3\"></span>ngswaarde <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>verwerving<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>belang <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderneming <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>re\u00ebl<span class=\"_ _3\"></span>e waarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>onderliggende <span class=\"_ _36\"> </span>netto-actief <span class=\"_\"> </span>v<span class=\"_ _f\"></span>erworven <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>de <span class=\"_ _9\"> </span>datum <span class=\"_\"> </span>v<span class=\"_ _f\"></span>an <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>transactie, <span class=\"_ _9\"> </span>wordt geboekt als <span class=\"_ _4\"></span>consolidatiev<span class=\"ff37\">erschil (\u2018goodwill\u2019) en <span class=\"_ _4\"></span>erkend als <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>actief <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans. Identificeerbare </span>activa en passiva <span class=\"_ _f\"></span>erke<span class=\"_ _4\"></span>nd bij ver<span class=\"_ _3\"></span>werving worden ge<span class=\"_ _f\"></span>waardeerd tegen de fair valu<span class=\"_ _f\"></span>e op dat ogenblik. Goodwill <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>opgenomen<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>actief <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>initieel <span class=\"_ _2\"></span>ge<span class=\"_ _f\"></span>waardeerd <span class=\"_ _2\"></span>tegen <span class=\"_ _4\"></span>kostprijs. <span class=\"_ _2\"></span>Na <span class=\"_ _2\"></span>eerste <span class=\"_ _2\"></span>opname<span class=\"_ _f\"></span> wordt <span class=\"_ _5\"> </span>goodwill <span class=\"_ _7\"> </span>gewaardeerd <span class=\"_ _7\"> </span>te<span class=\"_ _4\"></span>gen <span class=\"_ _5\"> </span>k<span class=\"_ _3\"></span>ostprijs, <span class=\"_ _5\"> </span>desgevallend<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>minderd <span class=\"_ _5\"> </span>met<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>geaccumuleerde<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erminderingen. Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. (g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. (6)<span class=\"_ _4c\"> </span>GoodwillDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:31.12.2022 31.12.2021 Goodwill kEUR kEUR KGE Keyware Smart Card<span class=\"_ _4\"></span> Division<span class=\"_ _4\"></span> 5.248 5.248 KGE Payment Solutions<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>- KGE EasyOrder - - KGE Magellan 2.514 2.514 Totaal 8.607<span class=\"ls0\"> </span>7.762<span class=\"ls0\"> </span>Goodwill <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>getest op <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminde<span class=\"_ _f\"></span>ringen (\u201c<span class=\"ff33\">impairment <span class=\"_ _f\"></span>test<span class=\"ff37\">\u201d) <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>het niveau <span class=\"_ _3a\"></span>van </span></span>de kasstroomgener<span class=\"_ _f\"></span>erende eenheden (\u2018KGE<span class=\"_ _f\"></span>\u2019), <span class=\"_ _4\"></span>hetge<span class=\"_ _3\"></span>en het laagste ni<span class=\"_ _f\"></span>veau is waarop goodwill <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt<span class=\"_ _3\"></span> opgevolgd voor <span class=\"_ _3\"></span>managementdoeleinden.<span class=\"_ _f\"></span> De toetsing gebeurt hierbij s<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>eeds op balansdatum.<span class=\"_ _f\"></span> Binnen de Groep K<span class=\"_ _3\"></span>eyware worden d<span class=\"_ _f\"></span>e volgende kasstroomgen<span class=\"_ _f\"></span>ererende eenheden bepa<span class=\"_ _3\"></span>ald: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _2\"></span>kasstr<span class=\"_ _3\"></span>oomgenererende<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>eenheid <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>etaaltermi<span class=\"_ _f\"></span>nals <span class=\"_ _2\"></span>(<span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>gros <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activi<span class=\"_ _f\"></span>teiten <span class=\"_ _2\"></span>van</span>de <span class=\"_ _f\"></span>vennootschap <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Smart Card<span class=\"_ _f\"></span> Di<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ision <span class=\"_ _f\"></span>NV), <span class=\"_ _f\"></span>bestaande <span class=\"_ _3a\"></span>uit d<span class=\"_ _f\"></span>e v<span class=\"_ _3\"></span>erhuur <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verkoop <span class=\"_ _f\"></span>vanbetaalterminals <span class=\"_ _3\"></span>en verwante dienstl<span class=\"_ _f\"></span>everingen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _9\"> </span>eenheid <span class=\"_ _e\"> </span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"></span>Solutions, <span class=\"_ _e\"></span>die</span>eenzelfde activi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it heeft al<span class=\"_ _f\"></span>s voo<span class=\"_ _4\"></span>rgaande;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroomgenererende eenheid m<span class=\"_ _4\"></span>.b.t. au<span class=\"_ _4\"></span>torisaties<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>activ<span class=\"_ _4\"></span>iteiten van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vennootschap</span>Keyware <span class=\"_ _2\"></span>Transacti<span class=\"_ _f\"></span>on <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>Processing <span class=\"_ _2\"></span>NV, <span class=\"_ _2\"></span>sinds <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>overgenomen <span class=\"_ _2\"></span>door <span class=\"_ _4\"></span>Keyware <span class=\"_ _2\"></span>Smart <span class=\"_ _2\"></span>CardDivision <span class=\"_ _9\"> </span>NV <span class=\"_ _36\"> </span>naar <span class=\"_ _36\"> </span>aanleiding<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>fusie<span class=\"_ _4\"></span>), <span class=\"_ _9\"> </span>bestaande <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>genereren <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>commissiesvanwege de betaalp<span class=\"_ _f\"></span>artners voor de transacties die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver de betaalt<span class=\"_ _f\"></span>erm<span class=\"_ _4\"></span>inals verli<span class=\"_ _f\"></span>epen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroo<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>genererende <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>nheid van Eas<span class=\"_ _3\"></span>yOrder BV, die de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rder- en betaalapp<span class=\"_ _3\"></span> verdeelt;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>oom<span class=\"_ _4\"></span>genererend<span class=\"_ _f\"></span>e <span class=\"_\"> </span>eenheid <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>Magellan <span class=\"_\"> </span>SAS, <span class=\"_ _36\"> </span>die <span class=\"_\"> </span>softwareoplossingen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>de</span>betaalsector aanbied<span class=\"_ _f\"></span>tDe bevindingen w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden hierna uitgew<span class=\"_ _f\"></span>erkt. Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid v<span class=\"_ _4\"></span>an de betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals <span class=\"ff3b\">\u2013</span> Keyware Smart<span class=\"_ _f\"></span> C<span class=\"_ _4\"></span>ard Divisio<span class=\"_ _3\"></span>n Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _e\"></span>bedraagt <span class=\"_ _b\"></span>de <span class=\"_ _e\"></span>desbetreffende <span class=\"_ _b\"></span>goodwill <span class=\"_ _c\"></span>onveranderd <span class=\"_ _b\"></span>5.248 <span class=\"_ _c\"></span>kEUR. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>heeft uitsluitend <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>eenheid <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _2\"></span>betaaltermin<span class=\"_ _f\"></span>als <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>Keyware Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n in Belgi\u00eb.   Bij <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>testen <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>aanwezigheid v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardeverminderingen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eenheid <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>de betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>realiseerbare<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"></span>gebaseerd <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>gebruikswaarde<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>dewelke <span class=\"_ _e\"></span>berekend<span class=\"_ _f\"></span> werd door de toekomstige kasstromen uit het voortdurend gebruik van de kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde eenheid <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>verdiscontere<span class=\"_ _f\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>kasstromen <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>gebaseerd <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>een <span class=\"_ _7\"> </span>korte <span class=\"_ _7\"> </span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>5 <span class=\"_ _f\"></span>boekjaren <span class=\"_ _f\"></span>en <span class=\"_ _3a\"></span>een <span class=\"_ _3\"></span>bijkomen<span class=\"_ _f\"></span>d jaar <span class=\"_ _3a\"></span>om <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>terminale <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>te b<span class=\"_ _f\"></span>erekenen. Zij werden goedg<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>eurd door de <span class=\"_ _f\"></span>Raad van Bestuur.    Bij <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>opmaken <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>kasstroomprognoses<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>onderstaande <span class=\"_ _14\"> </span>factoren <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>beschouwing<span class=\"_ _f\"></span> genomen, die consi<span class=\"_ _f\"></span>stent over de 2 boekjaren werd<span class=\"_ _f\"></span>en toegepast: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">groeiverwa<span class=\"_ _f\"></span>chtingen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>marges, <span class=\"_ _c\"></span>afgeleid <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>gerealiseerde <span class=\"_ _c\"></span>cijfers <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>het</span>laatst beschikbare b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar en beschikb<span class=\"_ _f\"></span>are gegevens uit het <span class=\"_ _f\"></span>verleden;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de bestaande produktmix (type van toestellen) geldt als uitgangspu<span class=\"_ _f\"></span>nt, <span class=\"_ _4\"></span>aangepast met, waar</span>mogelijk, meetbar<span class=\"_ _f\"></span>e marktdata;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">time <span class=\"_ _f\"></span>lag<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>tussen <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>omzeterkennin<span class=\"_ _f\"></span>g <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>effectieve <span class=\"_ _3a\"></span>ontvangst</span>van de kasstro<span class=\"_ _3\"></span>men;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de toegepas<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> groeipercen<span class=\"_ _f\"></span>tages houden rekening me<span class=\"_ _f\"></span>t de verwachte inflatie <span class=\"_ _f\"></span>maar omvatten</span>geen <span class=\"_ _3\"></span>niet-organische <span class=\"_ _f\"></span>groei. <span class=\"_ _f\"></span>De verwachte <span class=\"_ _f\"></span>omzetgroeipercentag<span class=\"_ _f\"></span>es (exclusief <span class=\"_ _f\"></span>inflatie) <span class=\"_ _3\"></span>werdenbehouden op 0% <span class=\"_ _3\"></span>voor 2023 en de daar<span class=\"_ _f\"></span>op volgende jaren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">een <span class=\"_ _b\"></span>restwaarde <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>eindwa<span class=\"_ _f\"></span>arde, <span class=\"_ _c\"></span>waarbij <span class=\"_ _b\"></span>op <span class=\"_ _c\"></span>co<span class=\"_ _4\"></span>nsisten<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>wijze <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>groeivoet <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>0% <span class=\"_ _b\"></span>wordt</span>gehanteerd;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstromen, <span class=\"_ _c\"></span>v\u00f3\u00f3r <span class=\"_ _c\"></span>financi\u00eble <span class=\"_ _e\"></span>resultaten <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>belastingen, <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>verdisconteerd <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>de</span>hand <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>rentevoet<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v\u00f3\u00f3r <span class=\"_ _b\"></span>belastingen, <span class=\"_ _2\"></span>berek<span class=\"_ _f\"></span>end <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gewogen <span class=\"_ _2\"></span>gemiddeldekapitaalkost <span class=\"_ _f\"></span>(\u2018WACC\u2019). <span class=\"_ _3\"></span>De p<span class=\"ff2f\">er <span class=\"_ _f\"></span>31 dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _f\"></span>2021 en <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2022 t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>egepaste <span class=\"_ _f\"></span>gewogen</span>gemiddelde <span class=\"_ _2\"></span>kapitaalk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>bedraagt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>respectiev<span class=\"_ _f\"></span>elijk <span class=\"_ _2\"></span>1<span class=\"_ _4\"></span>3,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>13,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>isgebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _9\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tijdswaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geld <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>specifiekerisico\u2019s van de desbe<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff2f\">reffend<span class=\"_ _3\"></span>e vennootschap</span>De tijdens h<span class=\"_ _f\"></span>et boekjaar aan <span class=\"_ _f\"></span>de hand van deze <span class=\"_ _f\"></span>parameters opgestelde <span class=\"_ _f\"></span>kasstroomprognoses <span class=\"_ _f\"></span>hebben geen <span class=\"_ _11\"> </span>aanleiding <span class=\"_ _11\"> </span>gegeven <span class=\"_ _11\"> </span>tot <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>aanleggen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>een <span class=\"_ _19\"> </span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _11\"> </span>waardevermind<span class=\"_ _f\"></span>ering. <span class=\"_ _19\"> </span>D<span class=\"_ _f\"></span>e gebruikswaarde en <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _3\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill <span class=\"_ _4\"></span>bedragen <span class=\"_ _4\"></span>respectievelijk 7.551<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>5.248 kEUR, hetgeen een<span class=\"_ _f\"></span> <span class=\"ff33\">headroom</span> vertegenwoordigt<span class=\"_ _3\"></span> van 2.303 kEUR (of 3<span class=\"_ _3\"></span>0,5%). Het <span class=\"_\"> </span>managem<span class=\"_ _f\"></span>ent <span class=\"_\"> </span>is <span class=\"_\"> </span>zich <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ewust <span class=\"_\"> </span>van <span class=\"_\"> </span>h<span class=\"_ _3\"></span>et <span class=\"_\"> </span>feit <span class=\"_\"> </span>d<span class=\"_ _3\"></span>at <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>wijzigingen <span class=\"_\"> </span>kun<span class=\"_ _3\"></span>nen <span class=\"_\"> </span>opt<span class=\"_ _f\"></span>reden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>naar<span class=\"_ _f\"></span> aanleiding van de i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pairm<span class=\"_ _3\"></span>ent test gemaakte<span class=\"_ _f\"></span> veronderstellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>analyse <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>berekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensitivi<span class=\"_ _3\"></span>teit <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>bovenverm<span class=\"_ _f\"></span>elde <span class=\"_ _b\"></span>parameters <span class=\"_ _2\"></span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>daling van <span class=\"_ _4\"></span>de kasstromen en <span class=\"_ _4\"></span>de eindwaarde) <span class=\"_ _4\"></span>elk onderworpen aan <span class=\"_ _4\"></span>een stresstest waarbij <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>het onveranderd <span class=\"_ _3a\"></span>houden <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>twee <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>parameters <span class=\"_ _f\"></span>- <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>variabele <span class=\"_ _f\"></span>parameter <span class=\"_ _3a\"></span>werd bepaald <span class=\"_ _f\"></span>waarop gebruiks<span class=\"_ _f\"></span>waarde (<span class=\"ff33\">value <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>use<span class=\"ff2f\">) gelijk <span class=\"_ _f\"></span>wordt aan<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>(<span class=\"ff33\">carrying valu<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an </span></span></span></span>de goodwill.  Conclusies van he<span class=\"_ _f\"></span>t s<span class=\"_ _4\"></span>ensitiv<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>teitsonderzoek Verschil tussen gebru<span class=\"_ _4\"></span>ikswaarde en de <span class=\"_ _4\"></span>boekwaarde Daling Terminale van de goodwill wordt <span class=\"_ _4\"></span>nul bij WACC<span class=\"fce\"> </span>kasstromen waarde<span class=\"fce\"> </span>Boekjaar 20<span class=\"ls54\">22</span> 18,7% -30,5%-54,7%De conclusies <span class=\"_ _3\"></span>voor het boekjaar 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 zijn als volgt<span class=\"_ _f\"></span>:<span class=\"_ _4\"></span>  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door <span class=\"_ _c\"></span>hantering <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>18,7% <span class=\"_ _c\"></span>(i.p.v. <span class=\"_ _c\"></span>13,0%) <span class=\"_ _c\"></span>(bij <span class=\"_ _e\"></span>onveranderde <span class=\"_ _b\"></span>kasstromen <span class=\"_ _c\"></span>en</span>terminale <span class=\"_ _f\"></span>waarde) wordt <span class=\"_ _f\"></span>het verschil <span class=\"_ _f\"></span>tussen de <span class=\"_ _f\"></span>gebruikswaarde <span class=\"_ _3\"></span>en de<span class=\"_ _f\"></span> boekwaarde <span class=\"_ _f\"></span>van dezegoodwill nul;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een daling v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>kasstromen met <span class=\"_ _4\"></span>30,5% <span class=\"_ _4\"></span>(bij een <span class=\"_ _4\"></span>onveranderde <span class=\"ff33\">WACC</span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>vandeze g<span class=\"_ _f\"></span>oodwill nul. <span class=\"_ _f\"></span>Er is <span class=\"_ _f\"></span>dus een <span class=\"_ _f\"></span>daling n<span class=\"_ _3\"></span>odig van <span class=\"_ _f\"></span>30,5% <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an d<span class=\"_ _f\"></span>e 5 tussentijd<span class=\"_ _f\"></span>se en <span class=\"_ _f\"></span>de terminalekasstromen <span class=\"_ _f\"></span>opdat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>gebruikswaarde<span class=\"_ _f\"></span> gelij<span class=\"_ _f\"></span>k zou <span class=\"_ _3a\"></span>worden <span class=\"_ _f\"></span>aan d<span class=\"_ _f\"></span>e b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _f\"></span>van d<span class=\"_ _f\"></span>e good<span class=\"_ _f\"></span>will;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afname <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _4\"></span>rminale <span class=\"_\"> </span>waarde <span class=\"_ _7\"> </span>vereist <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span><span class=\"ls21\">54</span>,7% <span class=\"_ _7\"> </span>(bij <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>onveranderde<span class=\"_ _3\"></span> </span></span>kasstromen en <span class=\"_ _f\"></span>onveranderde <span class=\"ff33\">WACC</span>) waa<span class=\"_ _f\"></span>rdoor het verschil<span class=\"_ _3\"></span> tussen d<span class=\"_ _3\"></span>e gebruiks<span class=\"_ _f\"></span>waarde en de boekwaarde van<span class=\"_ _f\"></span> deze goodwill nul <span class=\"_ _f\"></span>wordt. Dit betekent<span class=\"_ _f\"></span> in feite dat er <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afname van <span class=\"_ _3\"></span><span class=\"ls20\">54<span class=\"ls0\">,7%<span class=\"_ _f\"></span> </span></span>nodig <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>opdat <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>te<span class=\"_ _4\"></span>rminale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>dermate <span class=\"_ _2\"></span>negatief <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>zodat <span class=\"_ _b\"></span>de gebruikswaarde gelijk z<span class=\"_ _f\"></span>ou worden aan de boekwaard<span class=\"_ _f\"></span>e van de goodwill Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid betaalterminals <span class=\"ff3b\">\u2013</span> Payment Solut<span class=\"_ _f\"></span>ions De acquisitie <span class=\"_ _f\"></span>van 100% van de<span class=\"_ _f\"></span> aandelen van Payment<span class=\"_ _f\"></span> Solutions vond plaats op<span class=\"_ _3\"></span> 6 januari<span class=\"_ _3\"></span> 2022 in ruil <span class=\"_ _f\"></span>voor een <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.375 <span class=\"_ _4\"></span>kEUR. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>activiteit <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>vennootschap <span class=\"_ _4\"></span>bestaat <span class=\"_ _4\"></span>uit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verkoop <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>verhuur <span class=\"_ _4\"></span>van betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>verwante <span class=\"_ _4\"></span>dienstverlening. D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>acquisitie <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>verricht<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klantenbasis <span class=\"_ _2\"></span>uit<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>breiden hetgeen zowel het<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment van b<span class=\"_ _f\"></span>etaalterminals als autorisati<span class=\"_ _3\"></span>es ten goede zal komen.   <span class=\"_ _f\"></span> De identificeerba<span class=\"_ _3\"></span>re activa, <span class=\"_ _3\"></span>passiva en de residu<span class=\"_ _f\"></span>ele <span class=\"_ _4\"></span>good<span class=\"_ _f\"></span>will kunnen als volgt worden sam<span class=\"_ _3\"></span>engevat:  Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Immateri\u00eble en materi\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> 155<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> lan<span class=\"_ _4\"></span>ge termijn<span class=\"_ _4\"></span> - - 260<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>Voorraden 45<span class=\"ls0\"> </span>- - 45<span class=\"ls0\"> </span>Handelsvord<span class=\"_ _4\"></span>eringen 131<span class=\"ls0\"> </span>- - 131<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> korte t<span class=\"_ _4\"></span>ermijn - - 245<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> 17<span class=\"ls0\"> </span>- - 17<span class=\"ls0\"> </span>Liquide middelen<span class=\"_ _4\"></span> 335<span class=\"ls0\"> </span>- - 335<span class=\"ls0\"> </span>Totaal activa<span class=\"fc0\"> </span>683<span class=\"ls0\"> </span>(145) 505<span class=\"ls0\"> </span>1.043<span class=\"ls0\"> </span>Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Passieve uitgestelde belas<span class=\"_ _4\"></span>tingen - - (90)<span class=\"ls0\"> </span>(90)<span class=\"ls0\"> </span>Financi\u00eble schulden<span class=\"_ _4\"></span> (12)<span class=\"ls0\"> </span>- - (12)<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden (137)<span class=\"ls0\"> </span>- (17)<span class=\"ls0\"> </span>(154)<span class=\"ls0\"> </span>Fiscale en sociale schuld<span class=\"_ _4\"></span>en (60)<span class=\"ls0\"> </span>- - (60)<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> (197)<span class=\"ls0\"> </span>- - (197)<span class=\"ls0\"> </span>Totaal passiva (406) - (107) (513) Netto verworven ge\u00efdenti<span class=\"_ _4\"></span>ficeerde activa en s<span class=\"_ _4\"></span>chulden<span class=\"_ _4\"></span> 277<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>530<span class=\"ls0\"> </span>Aankoopvergoeding<span class=\"_ _4\"></span> 1.375 Goodwill uit verwervin<span class=\"_ _4\"></span>g (100%)<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>Als <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>h<span class=\"_ _f\"></span>erwerkingen <span class=\"_ _5\"> </span>dient <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>annulerin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>netto <span class=\"_ _7\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verhuurde betaalterminals<span class=\"_ _3\"></span> (- <span class=\"_ _f\"></span>145 kEUR <span class=\"_ _f\"></span>want geen <span class=\"_ _f\"></span>IFRS waarde) <span class=\"_ _f\"></span>en de er<span class=\"_ _f\"></span>kenning van <span class=\"_ _f\"></span>de financi\u00eble<span class=\"_ _f\"></span> lease v<span class=\"_ _3\"></span>orderingen (505 kEUR), met d<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> daarop betreffend<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>passieve uitge<span class=\"_ _f\"></span>stelde belastingen (90 kEU<span class=\"_ _3\"></span>R).  De <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verh<span class=\"_ _3\"></span>uurde <span class=\"_ _4\"></span>betaalterminals werd <span class=\"_ _4\"></span>geannuleerd omdat <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble lease worden verwer<span class=\"_ _f\"></span>kt. <span class=\"_ _4\"></span>Bij de erkenning van d<span class=\"_ _f\"></span>e financi\u00eble lease vorderingen <span class=\"_ _f\"></span>werd er rekening gehouden<span class=\"_ _f\"></span> met <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>resterende <span class=\"_ _9\"> </span>duur <span class=\"_ _e\"></span>op <span class=\"_ _9\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>contracten <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>wer<span class=\"_ _4\"></span>den <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>nodige provisies <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>oninbare <span class=\"_ _1a\"> </span>bedragen <span class=\"_ _1e\"> </span>aangelegd<span class=\"_ _f\"></span>. <span class=\"_ _1e\"> </span>Er <span class=\"_ _1a\"> </span>werden <span class=\"_ _1e\"> </span>g<span class=\"_ _3\"></span>een <span class=\"_ _1a\"> </span>voorwaardelijke <span class=\"_ _16\"> </span>verplichtingen ge\u00efdentificeerd. <span class=\"_ _f\"></span> Deze <span class=\"_ _2\"></span>toewijzing<span class=\"_ _f\"></span>so<span class=\"_ _4\"></span>efening <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>prijs <span class=\"_ _4\"></span>(\u2018PPA\u2019) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>finaal. <span class=\"_ _2\"></span>Een <span class=\"_ _2\"></span>go<span class=\"_ _3\"></span>odwill <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>verw<span class=\"_ _f\"></span>erv<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>ten<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belope van <span class=\"_\"> </span>845 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>ontstaat <span class=\"_\"> </span>uit <span class=\"_\"> </span>deze <span class=\"_\"> </span>bedrijfsc<span class=\"_ _f\"></span>ombinatie. <span class=\"_\"> </span>Deze <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>vertegen<span class=\"_ _f\"></span>woordigt <span class=\"_\"> </span>de <span class=\"_\"> </span>verwachte waarde <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>synergie\u00ebn <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>acquisitie <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>genereren <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>cli\u00ebnteel, <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>niet <span class=\"_ _f\"></span>separaa<span class=\"_ _f\"></span>t werd <span class=\"_ _4\"></span>gewaardeerd <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>immaterieel actief. <span class=\"_ _4\"></span>Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>lledig toegewe<span class=\"_ _4\"></span>zen aan <span class=\"_ _2\"></span>het segment <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de betaalterminals en is ni<span class=\"_ _3\"></span>et aftrekbaar <span class=\"_ _f\"></span>voor fiscale doeleind<span class=\"_ _3\"></span>en.   De <span class=\"_ _7\"> </span>impact <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>termen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>kasst<span class=\"_ _4\"></span>romen <span class=\"_ _7\"> </span>in <span class=\"_\"> </span>20<span class=\"_ _4\"></span><span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _7\"> </span>bedraagt <span class=\"_\"> </span>1.040 <span class=\"_ _7\"> </span>kEUR <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>terug <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>vinden <span class=\"_\"> </span>bij <span class=\"_ _7\"> </span>de investeringskasstr<span class=\"_ _f\"></span>omen :  Netto kasuits<span class=\"_ _4\"></span>troom bij verwerving aan<span class=\"_ _4\"></span>delen Pay<span class=\"_ _4\"></span>ment Solutions kEUR Koopsom voor 100% v<span class=\"_ _4\"></span>an de aand<span class=\"_ _4\"></span>elen 1.375 Af: verworven geldmidd<span class=\"_ _4\"></span>elen (335)<span class=\"ls0\"> </span>Netto kasuitstroo<span class=\"_ _4\"></span>m 1.040<span class=\"ls0\"> </span>Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid EasyOrder   De <span class=\"_ _3\"></span>acquisitie <span class=\"_ _3a\"></span>van EasyOrde<span class=\"_ _f\"></span>r vond <span class=\"_ _f\"></span>plaats <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>1 janu<span class=\"_ _3\"></span>ari <span class=\"_ _f\"></span>2017 <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>700 kEUR. <span class=\"_ _3a\"></span>De analy<span class=\"_ _f\"></span>se va<span class=\"_ _f\"></span>n de <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>verworven <span class=\"_ _b\"></span>ge\u00efdentificeerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>schulden, <span class=\"_ _2\"></span>vergeleken <span class=\"_ _2\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aankoopverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de daaruit ontstane g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>odwill is opgen<span class=\"_ _f\"></span>omen in het jaarverslag van 20<span class=\"_ _3\"></span>17.  Per <span class=\"_ _9\"> </span>31 <span class=\"_ _36\"> </span>december <span class=\"_ _36\"> </span>2020 <span class=\"_ _9\"> </span>werd <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>desbetreffende <span class=\"_ _9\"> </span>goodwill <span class=\"_ _36\"> </span>ad <span class=\"_ _9\"> </span>231 <span class=\"_ _36\"> </span>kEUR <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>olledig<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>afgewaardeerd <span class=\"_ _9\"> </span>naar aanleiding van de r<span class=\"_ _f\"></span>esultaten van de impair<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent test.  Per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bijzondere <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>aangelegd <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>559 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _c\"></span>daarbij <span class=\"_ _c\"></span>de andere immateri<span class=\"_ _f\"></span>\u00eble en materi\u00eble vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a afwaard<span class=\"_ _3\"></span>erend voor respecti<span class=\"_ _f\"></span>evelijk 470 kEUR en 89 kEUR. In <span class=\"_ _36\"> </span>2022 <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>g<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _36\"> </span>indicatoren <span class=\"_ _9\"> </span>die <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>aangel<span class=\"_ _f\"></span>egde <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ijzondere <span class=\"_ _9\"> </span>waardevermindering <span class=\"_ _9\"> </span>zouden <span class=\"_\"> </span>kunn<span class=\"_ _3\"></span>en herzien.  Kasstroomgenererende eenheid Magellan  Op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>september 2016 <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>participatie van <span class=\"_ _4\"></span>40% <span class=\"_ _4\"></span>verworven voor <span class=\"_ _4\"></span>4.000 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vervolgens het <span class=\"_ _36\"> </span>saldo <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>60% <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _36\"> </span>30 <span class=\"_ _36\"> </span>juni <span class=\"_ _36\"> </span>2017 <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>6.000 <span class=\"_ _9\"> </span>kEUR, <span class=\"_ _36\"> </span>waardoor <span class=\"_ _36\"> </span>Magellan <span class=\"_ _36\"> </span>SAS <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>moment <span class=\"_ _9\"> </span>een volwaardige <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ochtervennootschap <span class=\"_\"> </span>werd. <span class=\"_ _36\"> </span>Voor <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _f\"></span>edetailleerde <span class=\"_\"> </span>weerga<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>netto <span class=\"_\"> </span>verwor<span class=\"_ _f\"></span>ven ge\u00efdentificeerde <span class=\"_\"> </span>activa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>schulden, <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>koopprijs <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>daaruit <span class=\"_\"> </span>v<span class=\"_ _4\"></span>oortvloeiend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er verwezen <span class=\"_ _3a\"></span>naar <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>Jaarverslag<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>2017. <span class=\"_ _f\"></span>Samenvatten<span class=\"_ _f\"></span>d <span class=\"_ _f\"></span>kan <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>gesteld <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>koopprijs <span class=\"_ _f\"></span>voornamelijk werd toegewez<span class=\"_ _f\"></span>en aan cli\u00ebnteel, IP en knowh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>w evenals pa<span class=\"_ _3\"></span>ssieve uitgesteld<span class=\"_ _f\"></span>e belastingen.  Bij h<span class=\"_ _f\"></span>et testen <span class=\"_ _f\"></span>op d<span class=\"_ _f\"></span>e aanwez<span class=\"_ _f\"></span>igheid van<span class=\"_ _f\"></span> bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>op deze<span class=\"_ _f\"></span> kasstroomgen<span class=\"_ _f\"></span>ererende eenheid <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realiseerbar<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _2\"></span>gebaseerd <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>gebruikswaarde <span class=\"_ _b\"></span>dewelke <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>werd <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> toekomstige <span class=\"_ _2\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>voortdurend <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>eenheid <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteren. <span class=\"_ _2\"></span>Op <span class=\"_ _b\"></span>analoge basis <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2 <span class=\"_ _c\"></span>andere <span class=\"_ _2\"></span>toetsingen, <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>toekomstige<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>kasstromen <span class=\"_ _b\"></span>bekomen <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>korte <span class=\"_ _b\"></span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>boekjaren <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>bijkomen<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>terminale<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>berekenen. <span class=\"_ _2\"></span>Zij<span class=\"_ _f\"></span> werden goedge<span class=\"_ _3\"></span>keurd door het manag<span class=\"_ _f\"></span>ement en de Raad van B<span class=\"_ _3\"></span>estuur.    Bij <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>o<span class=\"_ _4\"></span>pmaken <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>kasstroomprognos<span class=\"_ _3\"></span>es <span class=\"_ _1e\"> </span>van <span class=\"_ _2c\"> </span>deze <span class=\"_ _1e\"> </span>kasstroomgenerer<span class=\"_ _f\"></span>ende <span class=\"_ _2c\"> </span>eenheid <span class=\"_ _1e\"> </span>worden<span class=\"_ _f\"></span> onderstaande fact<span class=\"_ _3\"></span>oren in beschouwing geno<span class=\"_ _f\"></span>men: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">groeiverwachting<span class=\"_ _f\"></span>en voor elk van de omze<span class=\"_ _f\"></span>tcom<span class=\"_ _4\"></span>ponenten over de 5<span class=\"_ _3\"></span> volgende jaren<span class=\"_ _f\"></span>;<span class=\"_ _4\"></span>  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een stresstest op de<span class=\"_ _f\"></span> groei van de omzet;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de toegepaste <span class=\"_ _4\"></span>groeipercen<span class=\"_ _f\"></span>tages <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>rekening met de <span class=\"_ _4\"></span>verwachte inflatie maar omvatten <span class=\"_ _4\"></span>geen<span class=\"_ _3\"></span> </span></span>niet-organische gro<span class=\"_ _f\"></span>ei;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een restwaarde <span class=\"_ _f\"></span>of e<span class=\"_ _4\"></span>indwaa<span class=\"_ _f\"></span>rde, waarbij een groeivoet van 0<span class=\"_ _f\"></span>% wo<span class=\"_ _4\"></span>rdt gehante<span class=\"_ _f\"></span>erd;<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en, v<span class=\"_ _3\"></span>\u00f3\u00f3r financ<span class=\"_ _f\"></span>i\u00eble resultaten <span class=\"_ _f\"></span>en belastingen, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden verdisconte<span class=\"_ _f\"></span>erd aan de <span class=\"_ _f\"></span>hand van </span></span>een <span class=\"_ _4\"></span>rentevoet v\u00f3\u00f3r <span class=\"_ _4\"></span>belasting<span class=\"_ _3\"></span>en, berekend <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>gewogen <span class=\"_ _4\"></span>gemiddelde kapitaalkost. Per 31 <span class=\"_ _e\"> </span>december <span class=\"_ _c\"></span>2022<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>bedraagt <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>9,8% <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>gebaseerd <span class=\"_ _e\"></span>op <span class=\"_ _e\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>de tijdswaarde van he<span class=\"_ _3\"></span>t geld en<span class=\"_ _3\"></span> specifieke r<span class=\"ff37\">isico\u2019s van d<span class=\"_ _f\"></span>eze vennootschap<span class=\"ff2f\"> </span></span>De tijdens het boekjaar aan de hand v<span class=\"_ _4\"></span>an deze parameters opgesteld<span class=\"_ _3\"></span>e kasstroomprogn<span class=\"_ _f\"></span>oses <span class=\"_ _4\"></span>hebben geen aanleiding <span class=\"_ _f\"></span>gegeven tot <span class=\"_ _f\"></span>het aanleg<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an een <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardevermindering. <span class=\"_ _f\"></span>De gebruikswaarde <span class=\"_ _f\"></span>en <span class=\"_ _3\"></span>de boekwaarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>goodwill <span class=\"_ _f\"></span>en de <span class=\"_ _3a\"></span>andere i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>respectievelij<span class=\"_ _f\"></span>k 12.956 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> en 6.20<span class=\"_ _3\"></span>1 kEUR, <span class=\"_ _f\"></span>hetgeen ee<span class=\"_ _3\"></span>n <span class=\"ff33\">headroom<span class=\"_ _3\"></span><span class=\"ff2f\"> verteg<span class=\"_ _3\"></span>enwoordigt <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 6.7<span class=\"_ _f\"></span>55 kEUR (of<span class=\"_ _3\"></span> 52,1%).<span class=\"_ _f\"></span> Het managem<span class=\"_ _3\"></span>ent i<span class=\"_ _f\"></span>s </span></span>zich bewust<span class=\"_ _f\"></span> van het <span class=\"_ _f\"></span>feit dat er <span class=\"_ _f\"></span>wijzigingen kun<span class=\"_ _f\"></span>nen optreden <span class=\"_ _3\"></span>in de<span class=\"_ _3\"></span> naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _3\"></span>g van de <span class=\"_ _f\"></span>impairment t<span class=\"_ _3\"></span>est gemaakte veronders<span class=\"_ _f\"></span>tellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>analyse <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>berekening <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>sensitivit<span class=\"_ _3\"></span>eit <span class=\"_ _7\"> </span>werden <span class=\"_ _7\"> </span>bovenvermeld<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>para<span class=\"_ _f\"></span>meters <span class=\"_ _5\"> </span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>kasstromen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>terminale <span class=\"_ _c\"></span>waarde) <span class=\"_ _e\"></span>elk <span class=\"_ _c\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _c\"></span>stresstest <span class=\"_ _e\"></span>waarbij <span class=\"_ _e\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>onveranderd<span class=\"_ _f\"></span> houden van <span class=\"_ _2\"></span>de twee o<span class=\"_ _4\"></span>verige parameters <span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>variabele <span class=\"_ _4\"></span>paramet<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>werd bepaald <span class=\"_ _4\"></span>waarop de gebruikswaarde (<span class=\"ff33\">value in <span class=\"_ _4\"></span>use</span>) gelijk wo<span class=\"_ _4\"></span>rdt aan de boekwaarde (<span class=\"_ _4\"></span><span class=\"ff33\">carrying value</span>) van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa.  Conclusies van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>sensitiv<span class=\"_ _3\"></span>iteitsonderzoek Verschil tussen gebruikswaarde en de boekwaarde  De goodwill en de overige immateri\u00eble vaste activa worden<span class=\"_ _f\"></span> Daling Terminale nul bij WACC<span class=\"fce\"> </span>kasstromen  waarde<span class=\"fce\"> </span>Boekjaar 2022 20,9% -52,1% -<span class=\"ls1\">82,</span>3% De conclusies <span class=\"_ _3\"></span>voor het boekjaar 20<span class=\"ls21\">22</span> zijn als<span class=\"_ _3\"></span> volgt:    \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door <span class=\"_ _2\"></span>hantering<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>20,9% <span class=\"_ _4\"></span>(i.p.v. <span class=\"_ _2\"></span>9,8%) <span class=\"_ _2\"></span>(bij <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"_ _2\"></span>da<span class=\"_ _f\"></span>ling <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>d<span class=\"_ _f\"></span>e </span></span>kasstromen <span class=\"_\"> </span>en <span class=\"_\"> </span>terminale <span class=\"_\"> </span>waarde) <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>het <span class=\"_\"> </span>versch<span class=\"_ _3\"></span>il <span class=\"_\"> </span>tussen <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>gebruikswaard<span class=\"_ _3\"></span>e <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de boekwaarde van de<span class=\"_ _f\"></span> goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa nul;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>daling van <span class=\"_ _4\"></span>de kasstromen me<span class=\"_ _4\"></span>t 52<span class=\"_ _4\"></span>,1% (bij <span class=\"_ _4\"></span>een onveranderde <span class=\"_ _4\"></span><span class=\"ff33\">WACC</span> </span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van deze <span class=\"_ _3a\"></span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>vaste <span class=\"_ _f\"></span>activa <span class=\"_ _3a\"></span>nul. <span class=\"_ _3a\"></span>Er <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>dus <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>daling <span class=\"_ _f\"></span>nodig <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>5<span class=\"_ _4\"></span>2,1<span class=\"ls55\">% </span>van de tussentijd<span class=\"_ _3\"></span>se en de<span class=\"_ _f\"></span> terminale kasstromen opd<span class=\"_ _3\"></span>at de gebr<span class=\"_ _3\"></span>uikswaarde<span class=\"_ _f\"></span> gelijk zou worden aan de boekwaarde;<span class=\"_ _f\"></span>  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _4\"></span>is ee<span class=\"_ _4\"></span>n afname <span class=\"_ _4\"></span>van terminale <span class=\"_ _4\"></span>waarde vereist m<span class=\"_ _4\"></span>et 82,<span class=\"_ _4\"></span>3% <span class=\"_ _4\"></span>(bij <span class=\"_ _4\"></span>een onveranderde daling <span class=\"_ _4\"></span>van </span></span>de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en en <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"ff33\">WACC</span>) <span class=\"_ _f\"></span>waardoor het <span class=\"_ _3\"></span>verschil tussen <span class=\"_ _f\"></span>de gebruikswaarde <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> de <span class=\"_ _e\"></span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>goodwill <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>overige <span class=\"_ _e\"> </span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _e\"></span>nul <span class=\"_ _e\"></span>wordt. <span class=\"_ _e\"></span>Dit betekent <span class=\"_\"> </span>dat <span class=\"_\"> </span>de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_\"> </span>uit <span class=\"_\"> </span>de <span class=\"_\"> </span>terminale <span class=\"_ _36\"> </span>waarde <span class=\"_\"> </span>tot <span class=\"_\"> </span>82,3% <span class=\"_\"> </span>lager <span class=\"_\"> </span>mogen<span class=\"_ _3\"></span> <span class=\"_\"> </span>uitvallen vooraleer <span class=\"_ _e\"> </span>gebruikswaarde <span class=\"_ _e\"> </span>gelijk <span class=\"_ _9\"> </span>zou <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>boekwaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _36\"> </span>de andere immateri<span class=\"_ _f\"></span>\u00eb<span class=\"_ _4\"></span>le vaste activa<span class=\"_ _3\"></span> (7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-5": {
   "value": "(f)<span class=\"_\"> </span>GoodwillHet <span class=\"_ _f\"></span>surplus <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>aanschaffi<span class=\"_ _3\"></span>ngswaarde <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>verwerving<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>belang <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderneming <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>re\u00ebl<span class=\"_ _3\"></span>e waarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>onderliggende <span class=\"_ _36\"> </span>netto-actief <span class=\"_\"> </span>v<span class=\"_ _f\"></span>erworven <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>de <span class=\"_ _9\"> </span>datum <span class=\"_\"> </span>v<span class=\"_ _f\"></span>an <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>transactie, <span class=\"_ _9\"> </span>wordt geboekt als <span class=\"_ _4\"></span>consolidatiev<span class=\"ff37\">erschil (\u2018goodwill\u2019) en <span class=\"_ _4\"></span>erkend als <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>actief <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans. Identificeerbare </span>activa en passiva <span class=\"_ _f\"></span>erke<span class=\"_ _4\"></span>nd bij ver<span class=\"_ _3\"></span>werving worden ge<span class=\"_ _f\"></span>waardeerd tegen de fair valu<span class=\"_ _f\"></span>e op dat ogenblik. Goodwill <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>opgenomen<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>actief <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>initieel <span class=\"_ _2\"></span>ge<span class=\"_ _f\"></span>waardeerd <span class=\"_ _2\"></span>tegen <span class=\"_ _4\"></span>kostprijs. <span class=\"_ _2\"></span>Na <span class=\"_ _2\"></span>eerste <span class=\"_ _2\"></span>opname<span class=\"_ _f\"></span> wordt <span class=\"_ _5\"> </span>goodwill <span class=\"_ _7\"> </span>gewaardeerd <span class=\"_ _7\"> </span>te<span class=\"_ _4\"></span>gen <span class=\"_ _5\"> </span>k<span class=\"_ _3\"></span>ostprijs, <span class=\"_ _5\"> </span>desgevallend<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>minderd <span class=\"_ _5\"> </span>met<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>geaccumuleerde<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erminderingen. Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. (g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-6": {
   "value": "(f)<span class=\"_\"> </span>GoodwillHet <span class=\"_ _f\"></span>surplus <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>aanschaffi<span class=\"_ _3\"></span>ngswaarde <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>verwerving<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>belang <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderneming <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>re\u00ebl<span class=\"_ _3\"></span>e waarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>onderliggende <span class=\"_ _36\"> </span>netto-actief <span class=\"_\"> </span>v<span class=\"_ _f\"></span>erworven <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>de <span class=\"_ _9\"> </span>datum <span class=\"_\"> </span>v<span class=\"_ _f\"></span>an <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>transactie, <span class=\"_ _9\"> </span>wordt geboekt als <span class=\"_ _4\"></span>consolidatiev<span class=\"ff37\">erschil (\u2018goodwill\u2019) en <span class=\"_ _4\"></span>erkend als <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>actief <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>balans. Identificeerbare </span>activa en passiva <span class=\"_ _f\"></span>erke<span class=\"_ _4\"></span>nd bij ver<span class=\"_ _3\"></span>werving worden ge<span class=\"_ _f\"></span>waardeerd tegen de fair valu<span class=\"_ _f\"></span>e op dat ogenblik. Goodwill <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>opgenomen<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>actief <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>initieel <span class=\"_ _2\"></span>ge<span class=\"_ _f\"></span>waardeerd <span class=\"_ _2\"></span>tegen <span class=\"_ _4\"></span>kostprijs. <span class=\"_ _2\"></span>Na <span class=\"_ _2\"></span>eerste <span class=\"_ _2\"></span>opname<span class=\"_ _f\"></span> wordt <span class=\"_ _5\"> </span>goodwill <span class=\"_ _7\"> </span>gewaardeerd <span class=\"_ _7\"> </span>te<span class=\"_ _4\"></span>gen <span class=\"_ _5\"> </span>k<span class=\"_ _3\"></span>ostprijs, <span class=\"_ _5\"> </span>desgevallend<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>ver<span class=\"_ _3\"></span>minderd <span class=\"_ _5\"> </span>met<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>geaccumuleerde<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erminderingen. Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-7": {
   "value": "Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. (g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  (l)<span class=\"_\"> </span>Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngenJaarlijks <span class=\"_ _2\"></span>controleer<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _f\"></span>kw<span class=\"_ _4\"></span>aarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>activa <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>een<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>indicatie <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>dat deze <span class=\"_ _b\"></span>activa <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>waardeverminderin<span class=\"_ _f\"></span>g <span class=\"_ _c\"></span>opliepen. <span class=\"_ _c\"></span>Indien <span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>zo <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>indicatie <span class=\"_ _b\"></span>bestaat, <span class=\"_ _c\"></span>wordt <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de omvang <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>(indien <span class=\"_ _2\"></span>nodig) <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>bepalen, <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>het actief <span class=\"_ _b\"></span>ingeschat. <span class=\"_ _b\"></span>Wanneer <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>mogelijk <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>afzonderlijk actief <span class=\"_ _e\"> </span>te <span class=\"_ _9\"> </span>ramen, <span class=\"_ _9\"> </span>zal <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Groep <span class=\"_ _e\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>realiseerbare <span class=\"_ _e\"> </span>waarde <span class=\"_ _9\"> </span>bepalen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>kasstroomgenererende<span class=\"_ _f\"></span> eenheid tot dewel<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span> de act<span class=\"_ _f\"></span>iva behoren. De <span class=\"_ _3\"></span>realiseerbare<span class=\"_ _f\"></span> waarde <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>de hoogst<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>waarde <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e re\u00eble <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van e<span class=\"_ _f\"></span>en actief, <span class=\"_ _f\"></span>verminderd <span class=\"_ _f\"></span>met de v<span class=\"_ _4\"></span>erkoopkosten,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gebruikswaarde.<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Om de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen zullen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwachte toekomstige <span class=\"_ _24\"> </span>kasstromen <span class=\"_ _2f\"> </span>verdisconteerd <span class=\"_ _2f\"> </span>worden <span class=\"_ _2f\"> </span>naar <span class=\"_ _2f\"> </span>hun <span class=\"_ _2f\"> </span>huidige <span class=\"_ _2f\"> </span>waarde <span class=\"_ _12\"> </span>tegen <span class=\"_ _2f\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>huidige <span class=\"_ _7\"> </span>marktwaarderi<span class=\"_ _f\"></span>ngen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>tijdswaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>geld <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _3\"></span> specifieke <span class=\"_ _2\"></span>risi<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>\u2019s <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>reflecter<span class=\"_ _3\"></span>en. <span class=\"_ _2\"></span>Indien<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"ff2f\">ealiseerbare <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>(of <span class=\"_ _4\"></span>de </span>kasstroomgenererend<span class=\"_ _f\"></span>e eenheid) <span class=\"_ _f\"></span>lager geraa<span class=\"_ _f\"></span>md word<span class=\"_ _3\"></span>t dan<span class=\"_ _3\"></span> zijn<span class=\"_ _f\"></span> boekwaarde, <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de boekwaard<span class=\"_ _f\"></span>e van <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>actief <span class=\"_ _c\"></span>(kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _e\"></span>eenheid) <span class=\"_ _b\"></span>verminderd <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>zijn <span class=\"_ _c\"></span>realiseerbare <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Deze bijzondere <span class=\"_ _2\"></span>waarde<span class=\"_ _3\"></span>vermindering <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nmiddellijk <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>onder een apart identifice<span class=\"_ _f\"></span>erbare rubriek. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-8": {
   "value": "Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>afgeschreven maar <span class=\"_ _2\"></span>jaarlijk<span class=\"_ _3\"></span>s <span class=\"_ _4\"></span>getoetst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardevermindering<span class=\"_ _f\"></span>en. In <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>kader <span class=\"_\"> </span>van <span class=\"_\"> </span>deze <span class=\"_ _7\"> </span>af<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>etsing <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>good<span class=\"_ _3\"></span>will <span class=\"_\"> </span>toegewezen <span class=\"_\"> </span>aan <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>kasstr<span class=\"_ _3\"></span>oomgenererende eenheden <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>Groep. <span class=\"_ _7\"> </span>Kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde <span class=\"_\"> </span>eenheden <span class=\"_ _7\"> </span>waaraan <span class=\"_ _7\"> </span>goodwi<span class=\"_ _f\"></span>ll <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>toegewezen worden <span class=\"_ _7\"> </span>jaarlijks <span class=\"_ _7\"> </span>getest<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardev<span class=\"_ _3\"></span>erminderingen <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>tussen<span class=\"_ _f\"></span>tijds <span class=\"_ _5\"> </span>wanne<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>er aanwijzingen zijn<span class=\"_ _3\"></span> dat de boekwaard<span class=\"_ _3\"></span>e van de eenheid <span class=\"_ _f\"></span>mo<span class=\"_ _4\"></span>gelijk de realis<span class=\"_ _f\"></span>eerbare waarde overtr<span class=\"_ _f\"></span>eft.  <span class=\"_ _4\"></span> Eens <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>bijzondere <span class=\"_\"> </span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>aangelegd, <span class=\"_\"> </span>kan <span class=\"_ _36\"> </span>deze <span class=\"_\"> </span>in <span class=\"_\"> </span>e<span class=\"_ _f\"></span>en <span class=\"_\"> </span>latere<span class=\"_ _3\"></span> periode niet word<span class=\"_ _f\"></span>en teruggenomen. Ingeval <span class=\"_ _14\"> </span>er <span class=\"_ _14\"> </span>niet-verko<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbare <span class=\"_ _14\"> </span>of <span class=\"_ _14\"> </span>technologisch <span class=\"_ _a\"> </span>niet <span class=\"_ _14\"> </span>meer <span class=\"_ _14\"> </span>inzetbare <span class=\"_ _a\"> </span>betaalterminals <span class=\"_ _a\"> </span>worden ge\u00efdentificeerd, dan<span class=\"_ _f\"></span> worden zij integraal afgewaarde<span class=\"_ _f\"></span>erd.  (l)<span class=\"_\"> </span>Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngenJaarlijks <span class=\"_ _2\"></span>controleer<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _f\"></span>kw<span class=\"_ _4\"></span>aarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>activa <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>een<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>indicatie <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>dat deze <span class=\"_ _b\"></span>activa <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>waardeverminderin<span class=\"_ _f\"></span>g <span class=\"_ _c\"></span>opliepen. <span class=\"_ _c\"></span>Indien <span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>zo <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>indicatie <span class=\"_ _b\"></span>bestaat, <span class=\"_ _c\"></span>wordt <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de omvang <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>(indien <span class=\"_ _2\"></span>nodig) <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>bepalen, <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>het actief <span class=\"_ _b\"></span>ingeschat. <span class=\"_ _b\"></span>Wanneer <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>mogelijk <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>afzonderlijk actief <span class=\"_ _e\"> </span>te <span class=\"_ _9\"> </span>ramen, <span class=\"_ _9\"> </span>zal <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Groep <span class=\"_ _e\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>realiseerbare <span class=\"_ _e\"> </span>waarde <span class=\"_ _9\"> </span>bepalen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>kasstroomgenererende<span class=\"_ _f\"></span> eenheid tot dewel<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span> de act<span class=\"_ _f\"></span>iva behoren. De <span class=\"_ _3\"></span>realiseerbare<span class=\"_ _f\"></span> waarde <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>de hoogst<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>waarde <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e re\u00eble <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van e<span class=\"_ _f\"></span>en actief, <span class=\"_ _f\"></span>verminderd <span class=\"_ _f\"></span>met de v<span class=\"_ _4\"></span>erkoopkosten,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gebruikswaarde.<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Om de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen zullen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwachte toekomstige <span class=\"_ _24\"> </span>kasstromen <span class=\"_ _2f\"> </span>verdisconteerd <span class=\"_ _2f\"> </span>worden <span class=\"_ _2f\"> </span>naar <span class=\"_ _2f\"> </span>hun <span class=\"_ _2f\"> </span>huidige <span class=\"_ _2f\"> </span>waarde <span class=\"_ _12\"> </span>tegen <span class=\"_ _2f\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>huidige <span class=\"_ _7\"> </span>marktwaarderi<span class=\"_ _f\"></span>ngen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>tijdswaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>geld <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _3\"></span> specifieke <span class=\"_ _2\"></span>risi<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>\u2019s <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>reflecter<span class=\"_ _3\"></span>en. <span class=\"_ _2\"></span>Indien<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"ff2f\">ealiseerbare <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>(of <span class=\"_ _4\"></span>de </span>kasstroomgenererend<span class=\"_ _f\"></span>e eenheid) <span class=\"_ _f\"></span>lager geraa<span class=\"_ _f\"></span>md word<span class=\"_ _3\"></span>t dan<span class=\"_ _3\"></span> zijn<span class=\"_ _f\"></span> boekwaarde, <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de boekwaard<span class=\"_ _f\"></span>e van <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>actief <span class=\"_ _c\"></span>(kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _e\"></span>eenheid) <span class=\"_ _b\"></span>verminderd <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>zijn <span class=\"_ _c\"></span>realiseerbare <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Deze bijzondere <span class=\"_ _2\"></span>waarde<span class=\"_ _3\"></span>vermindering <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nmiddellijk <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>onder een apart identifice<span class=\"_ _f\"></span>erbare rubriek. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-3": {
   "value": "(g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. (7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-4": {
   "value": "(g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   (h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. De <span class=\"_ _7\"> </span>impact <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>termen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>kasst<span class=\"_ _4\"></span>romen <span class=\"_ _7\"> </span>in <span class=\"_\"> </span>20<span class=\"_ _4\"></span><span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _7\"> </span>bedraagt <span class=\"_\"> </span>1.040 <span class=\"_ _7\"> </span>kEUR <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>terug <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>vinden <span class=\"_\"> </span>bij <span class=\"_ _7\"> </span>de investeringskasstr<span class=\"_ _f\"></span>omen :  Netto kasuits<span class=\"_ _4\"></span>troom bij verwerving aan<span class=\"_ _4\"></span>delen Pay<span class=\"_ _4\"></span>ment Solutions kEUR Koopsom voor 100% v<span class=\"_ _4\"></span>an de aand<span class=\"_ _4\"></span>elen 1.375 Af: verworven geldmidd<span class=\"_ _4\"></span>elen (335)<span class=\"ls0\"> </span>Netto kasuitstroo<span class=\"_ _4\"></span>m 1.040<span class=\"ls0\"> </span>Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid EasyOrder   De <span class=\"_ _3\"></span>acquisitie <span class=\"_ _3a\"></span>van EasyOrde<span class=\"_ _f\"></span>r vond <span class=\"_ _f\"></span>plaats <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>1 janu<span class=\"_ _3\"></span>ari <span class=\"_ _f\"></span>2017 <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>700 kEUR. <span class=\"_ _3a\"></span>De analy<span class=\"_ _f\"></span>se va<span class=\"_ _f\"></span>n de <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>verworven <span class=\"_ _b\"></span>ge\u00efdentificeerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>schulden, <span class=\"_ _2\"></span>vergeleken <span class=\"_ _2\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aankoopverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de daaruit ontstane g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>odwill is opgen<span class=\"_ _f\"></span>omen in het jaarverslag van 20<span class=\"_ _3\"></span>17.  Per <span class=\"_ _9\"> </span>31 <span class=\"_ _36\"> </span>december <span class=\"_ _36\"> </span>2020 <span class=\"_ _9\"> </span>werd <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>desbetreffende <span class=\"_ _9\"> </span>goodwill <span class=\"_ _36\"> </span>ad <span class=\"_ _9\"> </span>231 <span class=\"_ _36\"> </span>kEUR <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>olledig<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>afgewaardeerd <span class=\"_ _9\"> </span>naar aanleiding van de r<span class=\"_ _f\"></span>esultaten van de impair<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent test.  Per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bijzondere <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>aangelegd <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>559 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _c\"></span>daarbij <span class=\"_ _c\"></span>de andere immateri<span class=\"_ _f\"></span>\u00eble en materi\u00eble vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a afwaard<span class=\"_ _3\"></span>erend voor respecti<span class=\"_ _f\"></span>evelijk 470 kEUR en 89 kEUR. In <span class=\"_ _36\"> </span>2022 <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>g<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _36\"> </span>indicatoren <span class=\"_ _9\"> </span>die <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>aangel<span class=\"_ _f\"></span>egde <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ijzondere <span class=\"_ _9\"> </span>waardevermindering <span class=\"_ _9\"> </span>zouden <span class=\"_\"> </span>kunn<span class=\"_ _3\"></span>en herzien.  (7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>(8)<span class=\"_ _4c\"> </span>Materi\u00eble vaste a<span class=\"_ _f\"></span>ctivaDe voornaamste bestandd<span class=\"_ _f\"></span>elen <span class=\"_ _4\"></span>van de materi\u00eble vaste activa zijn gebruiksrechten op activa <span class=\"ff37 ls24\">(\u2018</span><span class=\"ff33\">right-<span class=\"ls4d\">of</span>-use<span class=\"_ _3\"></span> </span>assets<span class=\"ff37\">\u2019) <span class=\"ff2f\">en het wagen<span class=\"_ _3\"></span>park. </span></span>De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het boekjaar <span class=\"_ _3\"></span>2022 zijn als volgt sa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2022 68<span class=\"ls0\"> </span>1.067 1.701 1.100 138<span class=\"ls0\"> </span>4.074 Toevoegingen -38288<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>-411Toevoegingen via acquisities -10- - - 10Vervreemdingen - - - (153)-(153) Bruto boekwaarde op 31.12.2022 68<span class=\"ls0\"> </span>1.115<span class=\"ls0\"> </span>1.989<span class=\"ls0\"> </span>1.032<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.342<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125 595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866 Afschrijvingskost van boekjaar -75248<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>-503Toevoegingen via acquisities -3- - - 3Terugname door vervreemdingen - - - (117)-(117) Gecum. afschr. (-) op 31.12.2022 68<span class=\"ls0\"> </span>1.018<span class=\"ls0\"> </span>1.373<span class=\"ls0\"> </span>658<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>3.255<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 -97616<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>-1.087De <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>inves<span class=\"_ _3\"></span>teringen <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _5\"> </span>heeft <span class=\"_ _5\"> </span>betrekking <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>verlenging<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _5\"> </span>6 <span class=\"_ _5\"> </span>jaar <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>het gebruiksrecht <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>pand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _f\"></span>(288 <span class=\"_ _f\"></span>kEUR). <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>totaliteit <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>deze <span class=\"_ _3\"></span>post <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>jaareinde<span class=\"_ _3\"></span> 616 kE<span class=\"_ _f\"></span>UR, waarvan <span class=\"_ _f\"></span>het gr<span class=\"_ _f\"></span>os betrekking<span class=\"_ _3\"></span> heef<span class=\"_ _f\"></span>t op <span class=\"_ _f\"></span>de Franse <span class=\"_ _f\"></span>dochtervennootschap<span class=\"_ _3\"></span> (344 <span class=\"_ _f\"></span>kEUR) en <span class=\"_ _f\"></span>het sald<span class=\"_ _3\"></span>o op de <span class=\"_ _f\"></span>Vennootschap (2<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>2 k<span class=\"_ _3\"></span>EUR). Dez<span class=\"_ _f\"></span>e gebruiksrechte<span class=\"_ _f\"></span>n lopen tot<span class=\"_ _f\"></span> respectievelijk <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2024 en <span class=\"_ _f\"></span>31 augustus 20<span class=\"ls20\">28</span>.<span class=\"_ _f\"></span> De <span class=\"_ _2\"></span>vervree<span class=\"_ _f\"></span>mdingen <span class=\"_ _2\"></span>hebbe<span class=\"_ _3\"></span>n <span class=\"_ _4\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>personenwagens <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>kaderen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>politiek <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>reguliere vernieuwing van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>wagen<span class=\"_ _3\"></span>park. Zo werden nieuwe<span class=\"_ _f\"></span> perso<span class=\"_ _4\"></span>nenwagens g<span class=\"_ _f\"></span>ekocht voor 85 kEUR.  De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt samen te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2021 68<span class=\"ls0\"> </span>968<span class=\"ls0\"> </span>1.701 1.155 138<span class=\"ls0\"> </span>4.030 Toevoegingen -99-83-182Vervreemdingen - - - (138)-(138)Bruto boekwaarde op 31.12.2021 68<span class=\"ls0\"> </span>1.067<span class=\"ls0\"> </span>1.701<span class=\"ls0\"> </span>1.100<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.074<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 68<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>464<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.345 Afschrijvingskost van boekjaar -62239<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>-514Terugname door vervreemdingen - - - (82)-(82)Bijzondere waardevermindering -89- - -89<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 -127576<span class=\"ls0\"> </span>505<span class=\"ls0\"> </span>-1.208De <span class=\"_ _e\"></span>voornaamste <span class=\"_ _c\"></span>investering <span class=\"_ _c\"></span>betrof <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>vernieuwing <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>meubilair <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>IT-uitrusting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>zowel <span class=\"_ _e\"> </span>de Vennootschap <span class=\"_ _16\"> </span>als <span class=\"_ _1e\"> </span>bij<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>Magellan <span class=\"_ _1a\"> </span>evenals <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>gebruikelijke<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>ver<span class=\"_ _3\"></span>vanging <span class=\"_ _1a\"> </span>van bedrijfswagens.De <span class=\"_ _f\"></span>bijzond<span class=\"_ _3\"></span>ere <span class=\"_ _f\"></span>waardevermindering <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>89 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>had <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _3a\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>activa<span class=\"_ _3\"></span> van EasyOrder en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>loeide v<span class=\"_ _3\"></span>oort uit de i<span class=\"_ _3\"></span>mpairment test.    De toena<span class=\"_ _f\"></span>me van <span class=\"_ _3\"></span>zowel <span class=\"_ _f\"></span>de uitstaande <span class=\"_ _f\"></span>vorderingen als <span class=\"_ _3a\"></span>de provisie z<span class=\"_ _3\"></span>ijn <span class=\"_ _3\"></span>het gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lg v<span class=\"_ _f\"></span>an de <span class=\"_ _3\"></span>toetreding <span class=\"_ _f\"></span>van de overgenomen venn<span class=\"_ _f\"></span>ootsc<span class=\"_ _4\"></span>hap. (33) <span class=\"_ _11\"> </span> <span class=\"_ _14\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>Afschrijvingen, <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>bijzondere <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _3\"></span>ringsverliezen <span class=\"_ _11\"> </span>op <span class=\"_ _14\"> </span>vaste <span class=\"_ _11\"> </span>activa <span class=\"_ _14\"> </span>en voorzieningen<span class=\"_ _f\"></span> 33.1. Afschrijvingen<span class=\"_ _f\"></span> De afschrijvingen <span class=\"_ _3\"></span>kunnen als v<span class=\"_ _3\"></span>olgt worden gedetaill<span class=\"_ _f\"></span>eerd: 31.12.20<span class=\"ls2d\">22</span> 31.12.2021 Afschrijvingen  Noot<span class=\"ls0\"> </span>kEUR kEUR Afschrijvingen immateri\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> (7)<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>1.085 Afschrijvingen materi\u00eble vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (8)<span class=\"ls0\"> </span>503<span class=\"ls0\"> </span>515<span class=\"ls0\"> </span>Totaal 1.267<span class=\"ls0\"> </span>1.600<span class=\"ls0\"> </span>De <span class=\"_ _14\"> </span>afschrijvingslasten<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>immateri\u00eble <span class=\"_ _14\"> </span>vaste <span class=\"_ _14\"> </span>activa <span class=\"_ _14\"> </span>omvatten <span class=\"_ _14\"> </span>zowel <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>afschrijvingslast<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>o<span class=\"_ _4\"></span>p immateri\u00eble<span class=\"_ _3\"></span> activa<span class=\"_ _f\"></span> die in <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>kader van <span class=\"_ _3\"></span>de o<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ername <span class=\"_ _f\"></span>ge\u00efdentificeerd <span class=\"_ _f\"></span>werden als <span class=\"_ _f\"></span>de afschrijvingslast<span class=\"_ _f\"></span>en op de ontwikkelin<span class=\"_ _f\"></span>gsko<span class=\"_ _4\"></span>sten die sind<span class=\"_ _f\"></span>sdien werden geactiveerd. <span class=\"_ _3\"></span>  De <span class=\"_ _3\"></span>afschrijvingen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _f\"></span>vaste acti<span class=\"_ _f\"></span>va hebben<span class=\"_ _f\"></span> vooral <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>gebruiksrechten <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p h<span class=\"_ _f\"></span>et wagenpark. (34) <span class=\"_ _13\"> </span>Netto bijzonde<span class=\"_ _3\"></span>re waardev<span class=\"_ _3\"></span>erminderingsverlie<span class=\"_ _3\"></span>zen op vlottende act<span class=\"_ _3\"></span>iva    Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Netto bijzondere waard<span class=\"_ _4\"></span>everminderingsverliezen <span class=\"_ _4\"></span> 31.12.2022 31.12.2021 op vlottende activ<span class=\"_ _4\"></span>a Noot<span class=\"ls0\"> </span>kEUR kEUR Waardeverminderingen op<span class=\"_ _4\"></span> vorderingen <span class=\"_ _4\"></span> (10), (15) 2.473 1.837 Waardeverminderingen op<span class=\"_ _4\"></span> voorraden<span class=\"_ _4\"></span> (12) 87<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>Totaal 2.560<span class=\"ls0\"> </span>1.835<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>waardevermind<span class=\"_ _f\"></span>eringen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>niet<span class=\"_ _4\"></span>-gerealiseerde<span class=\"_ _f\"></span> als de <span class=\"_ _4\"></span>gerealiseerde waard<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>erminderingen evenals de provisie voor kredietverliezen. De hoogte van het bedrag is med<span class=\"_ _3\"></span>e afhankelijk van het <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>verblijvend gedeelt<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>an het contra<span class=\"_ _f\"></span>ct op het moment van de<span class=\"_ _f\"></span> kennisgeving <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>faling. <span class=\"_ _6\"> </span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>meer <span class=\"_ _6\"> </span>details <span class=\"_ _6\"> </span>inzake <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>geboekte <span class=\"_ _6\"> </span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _6\"> </span>op uitstaande vorderingen uit <span class=\"_ _4\"></span>financi\u00eble leasing verwijzen we <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>de overeenkomstige balansrubrieken<span class=\"_ _f\"></span> (noot 10 en 15).<span class=\"_ _3\"></span> (41) <span class=\"_ _13\"> </span>Afwaardering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an activa  In <span class=\"_ _f\"></span>overeenstemming <span class=\"_ _f\"></span>met <span class=\"_ _3\"></span>IFRS <span class=\"_ _f\"></span>3 <span class=\"ff37\">\u2013</span> <span class=\"_ _f\"></span>Bedrijfscombin<span class=\"_ _3\"></span>aties <span class=\"_ _f\"></span>moet go<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>dwill <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>voortkomt bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>consolidatie<span class=\"_ _f\"></span> jaarlijks getest <span class=\"_ _4\"></span>worden voor <span class=\"_ _4\"></span>bijzondere waardevermin<span class=\"_ _f\"></span>deringen <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>frequenter als er <span class=\"_ _4\"></span>indicaties <span class=\"_ _4\"></span>zijn dat de <span class=\"_ _c\"></span>goo<span class=\"_ _4\"></span>dwill <span class=\"_ _c\"></span>niet <span class=\"_ _c\"></span>correct <span class=\"_ _e\"></span>is <span class=\"_ _c\"></span>gewaardeerd <span class=\"_ _c\"></span>conform <span class=\"_ _e\"></span>IAS <span class=\"_ _c\"></span>36 <span class=\"_ _e\"> </span> <span class=\"_ _9\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_ _c\"></span>Bijzondere <span class=\"_ _e\"></span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderingen <span class=\"_ _c\"></span>van activa. Deze norm <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ereist daaren<span class=\"_ _3\"></span>boven dat goodwill v<span class=\"_ _f\"></span>anaf de acquisitiedatum wordt toegewez<span class=\"_ _f\"></span>en aan de <span class=\"_ _12\"> </span>kasstroomgenererend<span class=\"_ _3\"></span>e <span class=\"_ _12\"> </span>ee<span class=\"_ _4\"></span>nheden, <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>verondersteld <span class=\"_ _12\"> </span>worden <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>sy<span class=\"_ _4\"></span>nergie\u00ebn <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de bedrijfscombinaties <span class=\"_ _c\"></span>te <span class=\"_ _9\"> </span>genieten. <span class=\"_ _e\"> </span>De <span class=\"_ _9\"> </span>kasstroomgener<span class=\"_ _f\"></span>erende <span class=\"_ _9\"> </span>eenheden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>dewelke <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>goodwill <span class=\"_ _9\"> </span>is toegerekend, <span class=\"_ _2\"></span>werd<span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>getest <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van de eenheid te verg<span class=\"_ _f\"></span>elijken met de recupereerbare <span class=\"_ _f\"></span>waarde. De <span class=\"_ _36\"> </span>Groep <span class=\"_ _36\"> </span>gebruikt <span class=\"_ _36\"> </span>kasstroomschattin<span class=\"_ _3\"></span>gen <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>4 <span class=\"_ _36\"> </span>individuele <span class=\"_ _36\"> </span>kasstroomgenererend<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>eenheden waaraan goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>toegewezen : <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Smart Card <span class=\"_ _4\"></span>Division (betaalterminals), P<span class=\"_ _4\"></span>ayment <span class=\"_ _4\"></span>Solutions<span class=\"_ _f\"></span> (betaalterminals<span class=\"_ _3\"></span>), EasyOrder (bet<span class=\"_ _3\"></span>aalapp) en Magellan<span class=\"_ _f\"></span> (software).  Voor <span class=\"_ _3\"></span>elk <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>kasstroomgenererende<span class=\"_ _3\"></span> eenhed<span class=\"_ _f\"></span>en is <span class=\"_ _f\"></span>er een <span class=\"_ _f\"></span>specifieke d<span class=\"_ _3\"></span>iscontofa<span class=\"_ _3\"></span>ctor <span class=\"_ _3\"></span>(<span class=\"ff33\">WACC</span>) b<span class=\"_ _3\"></span>epaald, zijn toekomstig<span class=\"_ _3\"></span>e verwacht<span class=\"_ _3\"></span>e operationele kasstr<span class=\"_ _f\"></span>omen uitgewerkt en is de gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ei beoordeeld.  Op <span class=\"_ _b\"></span>basis <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>uitgevoerde <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>testen <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>Raad <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Bestuur <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an mening dat er <span class=\"_ _4\"></span>geen bijzondere waardevermind<span class=\"_ _f\"></span>ering dient <span class=\"_ _4\"></span>geboekt te worden ten laste van <span class=\"_ _4\"></span>2022. We herinneren <span class=\"_ _b\"></span>eraan <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>andere <span class=\"_ _b\"></span>immateri<span class=\"_ _f\"></span>\u00eble <span class=\"_ _c\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>materi\u00eble <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>aste <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>van EasyOrder <span class=\"_ _f\"></span>reeds h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>voorwerp <span class=\"_ _f\"></span>maakten van <span class=\"_ _f\"></span>een <span class=\"_ _3\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>g van <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>kEUR en<span class=\"_ _f\"></span> dat<span class=\"_ _3\"></span> in 2020 de goodwill reeds <span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rd afgeschreven v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or 231 kEUR. Er zi<span class=\"_ _3\"></span>jn geen indicaties dat de bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardeverminderin<span class=\"_ _f\"></span>g o<span class=\"_ _4\"></span>p de activ<span class=\"_ _f\"></span>a v<span class=\"_ _4\"></span>an Eas<span class=\"_ _3\"></span>yOrder niet lan<span class=\"_ _3\"></span>ger verantwoord is.   Voor meer uitleg hi<span class=\"_ _3\"></span>eromtrent w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt verwezen<span class=\"_ _f\"></span> naar Goodwill (noot 6). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-8": {
   "value": "(g)<span class=\"_\"> </span>Immateri\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste act<span class=\"_ _3\"></span>ivaImmateri\u00eble v<span class=\"_ _4\"></span>aste <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>gewaard<span class=\"_ _3\"></span>eerd <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ko<span class=\"_ _3\"></span>stprijs. <span class=\"_ _4\"></span>Nadien <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>zij gewaardeerd <span class=\"_ _4\"></span>aan historische kostprijs<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>in ge<span class=\"_ _3\"></span>cumuleerde afschrij<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ingen en bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderin<span class=\"_ _3\"></span>gen.   Licenties, paten<span class=\"_ _f\"></span>ten en soortgelijke rechten Uitgaven <span class=\"_ _5\"> </span>voor <span class=\"_ _6\"> </span>aangekochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>soortgelijke <span class=\"_ _5\"> </span>rechten <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>geactiveerd <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>lineair afgeschreven <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>ver <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>contractuele <span class=\"_ _14\"> </span>looptijd, <span class=\"_ _14\"> </span>indien <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>toepassing, <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>f <span class=\"_ _14\"> </span>over <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>geschat<span class=\"_ _3\"></span>te gebruiksduur, di<span class=\"_ _3\"></span>e normaal ingesch<span class=\"_ _3\"></span>at wordt op 5 jaar. Computersoftware<span class=\"_ _f\"></span> Externe <span class=\"_ _c\"></span>uitgaven <span class=\"_ _c\"></span>voor <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>aankoop <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>computersoftware<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>geactiveerd <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>afgeschreven<span class=\"_ _f\"></span> over 5 jaar. Cli\u00ebnteel In het kader van de ver<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rving van Mag<span class=\"_ _3\"></span>ellan SAS wer<span class=\"_ _f\"></span>d een gedeelte van de koopprijs toeg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ezen<span class=\"_ _f\"></span> aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>cli<span class=\"_ _f\"></span>\u00ebnteel. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>pos<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>afge<span class=\"_ _f\"></span>schreven <span class=\"_ _2\"></span>over <span class=\"_ _4\"></span>10<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke <span class=\"_ _2\"></span>analyse<span class=\"_ _f\"></span> hieromtrent. In <span class=\"_\"> </span>geval <span class=\"_\"> </span>van <span class=\"_\"> </span>bijzondere <span class=\"_\"> </span>in<span class=\"_ _3\"></span>dicatoren <span class=\"_\"> </span>rond <span class=\"_\"> </span>impairm<span class=\"_ _f\"></span>ent <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er <span class=\"_\"> </span>d<span class=\"_ _3\"></span>esgevallend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>impairmen<span class=\"_ _f\"></span>t toetsing verri<span class=\"_ _f\"></span>cht. De toetsing <span class=\"_ _f\"></span>bestaat erin na te g<span class=\"_ _f\"></span>aan in hoeverre <span class=\"_ _f\"></span>de globale wa<span class=\"_ _3\"></span>arde van <span class=\"_ _f\"></span>de actieve contracten de bo<span class=\"_ _3\"></span>ekwaarde van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>cli\u00ebnteel over<span class=\"_ _f\"></span>treft<span class=\"_ _4\"></span>.   Knowhow en IP Een gedeelte van d<span class=\"_ _f\"></span>e koopprijs van de aandelen <span class=\"_ _3\"></span>van Magellan<span class=\"_ _3\"></span> SAS werd toegew<span class=\"_ _3\"></span>ezen aan kn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>whow en IP. Dit gedeelt<span class=\"_ _3\"></span>e wordt afg<span class=\"_ _f\"></span>esc<span class=\"_ _4\"></span>hreven over 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span> jaar en word<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>ook getoetst <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p impair<span class=\"_ _3\"></span>ment. Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-22-8": {
   "value": "Ontwikkeling Uitgaven <span class=\"_ _f\"></span>ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge <span class=\"_ _f\"></span>van o<span class=\"_ _f\"></span>nderzoeksactiviteiten <span class=\"_ _f\"></span>worden ten<span class=\"_ _f\"></span> laste <span class=\"_ _f\"></span>genomen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>resultaat <span class=\"_ _f\"></span>in de<span class=\"_ _f\"></span> periode <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze <span class=\"_ _2\"></span>gemaakt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>worden. <span class=\"_ _2\"></span>Uitgaven<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>gedurend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _3\"></span>sfase <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>acti<span class=\"_ _3\"></span>vering <span class=\"_ _2\"></span>in aanmerking <span class=\"_ _9\"> </span>komen <span class=\"_\"> </span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>criteria <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>IAS <span class=\"_\"> </span>38 <span class=\"_ _9\"> </span>worden <span class=\"_ _36\"> </span>afgeschreven <span class=\"_ _36\"> </span>over <span class=\"_\"> </span>3 <span class=\"_ _9\"> </span>jaar. <span class=\"_ _36\"> </span>De ontwikkelingsk<span class=\"_ _3\"></span>osten betref<span class=\"_ _3\"></span>fen verbeteringen aan<span class=\"_ _f\"></span> bestaande applicaties van <span class=\"_ _f\"></span>Magellan.  Opgelopen o<span class=\"_ _4\"></span>ntwikkelingsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten worden <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>omen <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>immat<span class=\"_ _3\"></span>eri\u00eble <span class=\"_ _4\"></span>vaste <span class=\"_ _4\"></span>activa, <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen als aan volgende<span class=\"_ _3\"></span> voorwaarden is v<span class=\"_ _3\"></span>oldaan:  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>technisch <span class=\"_ _f\"></span>haalbaar <span class=\"_ _f\"></span>om h<span class=\"_ _f\"></span>et i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief <span class=\"_ _3\"></span>af <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>werken <span class=\"_ _f\"></span>zodat <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>beschikbaar</span>is voor gebruik <span class=\"_ _3\"></span>of verkoop;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _e\"> </span>intentie <span class=\"_ _e\"> </span>bestaat <span class=\"_ _9\"> </span>om <span class=\"_ _9\"> </span>het <span class=\"_ _e\"></span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _e\"> </span>actief <span class=\"_ _e\"> </span>af <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>werken <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>gebruiken <span class=\"_ _e\"> </span>of <span class=\"_ _9\"> </span>te</span>verkopen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het is mogelijk <span class=\"_ _f\"></span>om het immateri\u00eble<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>aste actief te ge<span class=\"_ _f\"></span>bruiken of te verkopen;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">Het <span class=\"_ _f\"></span>is <span class=\"_ _3\"></span>aantoonbaar <span class=\"_ _f\"></span>hoe <span class=\"_ _f\"></span>het imma<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>ri\u00eble <span class=\"_ _f\"></span>vaste <span class=\"_ _f\"></span>actief in<span class=\"_ _f\"></span> d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>ekomst <span class=\"_ _f\"></span>economisch <span class=\"_ _f\"></span>voordeel <span class=\"_ _f\"></span>zal</span>opleveren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De juiste <span class=\"_ _4\"></span>technische, <span class=\"_ _4\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en andere <span class=\"_ _4\"></span>hulpbronnen o<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>de ontwikkeling <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien <span class=\"_ _4\"></span>en</span>het immateri\u00ebl<span class=\"_ _f\"></span>e vaste <span class=\"_ _4\"></span>actief te gebru<span class=\"_ _3\"></span>iken en te <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erkopen, zijn<span class=\"_ _3\"></span> aanwezig;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _9\"> </span>investeringen <span class=\"_ _9\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ntwikkeling <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>immateri\u00eble <span class=\"_ _9\"> </span>vaste <span class=\"_ _9\"> </span>actief <span class=\"_ _36\"> </span>kunnen <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _9\"> </span>een</span>betrouwbare <span class=\"_ _11\"> </span>manier <span class=\"_ _11\"> </span>worden <span class=\"_ _11\"> </span>gemeten. <span class=\"_ _14\"> </span>D<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>externe <span class=\"_ _11\"> </span>kosten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>person<span class=\"_ _3\"></span>eelskostenverbonden <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>ontwikkeli<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>respectievelijk<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>rubrieken <span class=\"_ _4\"></span>overigekosten en person<span class=\"_ _3\"></span>eelskosten<span class=\"_ _3\"></span> in de winst- en verliesrek<span class=\"_ _f\"></span>ening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-5": {
   "value": "(h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. (8)<span class=\"_ _4c\"> </span>Materi\u00eble vaste a<span class=\"_ _f\"></span>ctivaDe voornaamste bestandd<span class=\"_ _f\"></span>elen <span class=\"_ _4\"></span>van de materi\u00eble vaste activa zijn gebruiksrechten op activa <span class=\"ff37 ls24\">(\u2018</span><span class=\"ff33\">right-<span class=\"ls4d\">of</span>-use<span class=\"_ _3\"></span> </span>assets<span class=\"ff37\">\u2019) <span class=\"ff2f\">en het wagen<span class=\"_ _3\"></span>park. </span></span>De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het boekjaar <span class=\"_ _3\"></span>2022 zijn als volgt sa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2022 68<span class=\"ls0\"> </span>1.067 1.701 1.100 138<span class=\"ls0\"> </span>4.074 Toevoegingen -38288<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>-411Toevoegingen via acquisities -10- - - 10Vervreemdingen - - - (153)-(153) Bruto boekwaarde op 31.12.2022 68<span class=\"ls0\"> </span>1.115<span class=\"ls0\"> </span>1.989<span class=\"ls0\"> </span>1.032<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.342<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125 595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866 Afschrijvingskost van boekjaar -75248<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>-503Toevoegingen via acquisities -3- - - 3Terugname door vervreemdingen - - - (117)-(117) Gecum. afschr. (-) op 31.12.2022 68<span class=\"ls0\"> </span>1.018<span class=\"ls0\"> </span>1.373<span class=\"ls0\"> </span>658<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>3.255<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 -97616<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>-1.087De <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>inves<span class=\"_ _3\"></span>teringen <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _5\"> </span>heeft <span class=\"_ _5\"> </span>betrekking <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>verlenging<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _5\"> </span>6 <span class=\"_ _5\"> </span>jaar <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>het gebruiksrecht <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>pand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _f\"></span>(288 <span class=\"_ _f\"></span>kEUR). <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>totaliteit <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>deze <span class=\"_ _3\"></span>post <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>jaareinde<span class=\"_ _3\"></span> 616 kE<span class=\"_ _f\"></span>UR, waarvan <span class=\"_ _f\"></span>het gr<span class=\"_ _f\"></span>os betrekking<span class=\"_ _3\"></span> heef<span class=\"_ _f\"></span>t op <span class=\"_ _f\"></span>de Franse <span class=\"_ _f\"></span>dochtervennootschap<span class=\"_ _3\"></span> (344 <span class=\"_ _f\"></span>kEUR) en <span class=\"_ _f\"></span>het sald<span class=\"_ _3\"></span>o op de <span class=\"_ _f\"></span>Vennootschap (2<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>2 k<span class=\"_ _3\"></span>EUR). Dez<span class=\"_ _f\"></span>e gebruiksrechte<span class=\"_ _f\"></span>n lopen tot<span class=\"_ _f\"></span> respectievelijk <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2024 en <span class=\"_ _f\"></span>31 augustus 20<span class=\"ls20\">28</span>.<span class=\"_ _f\"></span> De <span class=\"_ _2\"></span>vervree<span class=\"_ _f\"></span>mdingen <span class=\"_ _2\"></span>hebbe<span class=\"_ _3\"></span>n <span class=\"_ _4\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>personenwagens <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>kaderen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>politiek <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>reguliere vernieuwing van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>wagen<span class=\"_ _3\"></span>park. Zo werden nieuwe<span class=\"_ _f\"></span> perso<span class=\"_ _4\"></span>nenwagens g<span class=\"_ _f\"></span>ekocht voor 85 kEUR.  De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt samen te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2021 68<span class=\"ls0\"> </span>968<span class=\"ls0\"> </span>1.701 1.155 138<span class=\"ls0\"> </span>4.030 Toevoegingen -99-83-182Vervreemdingen - - - (138)-(138)Bruto boekwaarde op 31.12.2021 68<span class=\"ls0\"> </span>1.067<span class=\"ls0\"> </span>1.701<span class=\"ls0\"> </span>1.100<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.074<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 68<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>464<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.345 Afschrijvingskost van boekjaar -62239<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>-514Terugname door vervreemdingen - - - (82)-(82)Bijzondere waardevermindering -89- - -89<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 -127576<span class=\"ls0\"> </span>505<span class=\"ls0\"> </span>-1.208De <span class=\"_ _e\"></span>voornaamste <span class=\"_ _c\"></span>investering <span class=\"_ _c\"></span>betrof <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>vernieuwing <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>meubilair <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>IT-uitrusting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>zowel <span class=\"_ _e\"> </span>de Vennootschap <span class=\"_ _16\"> </span>als <span class=\"_ _1e\"> </span>bij<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>Magellan <span class=\"_ _1a\"> </span>evenals <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>gebruikelijke<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>ver<span class=\"_ _3\"></span>vanging <span class=\"_ _1a\"> </span>van bedrijfswagens.De <span class=\"_ _f\"></span>bijzond<span class=\"_ _3\"></span>ere <span class=\"_ _f\"></span>waardevermindering <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>89 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>had <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _3a\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>activa<span class=\"_ _3\"></span> van EasyOrder en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>loeide v<span class=\"_ _3\"></span>oort uit de i<span class=\"_ _3\"></span>mpairment test.    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-9": {
   "value": "(h)<span class=\"_\"> </span>Materi\u00eble <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>aste activaDe <span class=\"_ _5\"> </span>materi\u00eble <span class=\"_ _5\"> </span>vaste <span class=\"_ _5\"> </span>activa <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>gewaardeerd <span class=\"_ _5\"> </span>aan <span class=\"_ _5\"> </span>aanschaffingsprijs, <span class=\"_ _5\"> </span>verminderd <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>de geaccumuleerde<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afschrijvingen en e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele bijzond<span class=\"_ _f\"></span>ere waardeverminderingen.<span class=\"_ _3\"></span> De afschrijving<span class=\"_ _f\"></span>en worden b<span class=\"_ _f\"></span>erekend volgens d<span class=\"_ _3\"></span>e lin<span class=\"_ _3\"></span>eaire me<span class=\"_ _3\"></span>thode conf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rm de <span class=\"_ _3\"></span>gesch<span class=\"_ _f\"></span>att<span class=\"_ _4\"></span>e levensduu<span class=\"_ _3\"></span>r van de activa, de<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>lke als volgt<span class=\"_ _3\"></span> kunnen worden we<span class=\"_ _f\"></span>ergegeven: Afschrijvingsritme<span class=\"_ _4\"></span> Duurtijd Gebouwen 20 jaar Machines en insta<span class=\"_ _4\"></span>llaties 3-5 jaarRollend materieel 5 jaarIT<span class=\"ls0\"> </span>3 jaarMeubilair 5-10 jaarKortste duurtijd<span class=\"_ _4\"></span> tussen de duur van het lease con<span class=\"_ _4\"></span>tract en de Gebruiksrechten vas<span class=\"_ _4\"></span>te activa gebruiksduur v<span class=\"_ _4\"></span>an het actief Overige materi\u00eble vaste a<span class=\"_ _4\"></span>ctiva 9 jaar De <span class=\"_ _c\"></span>Groep <span class=\"_ _c\"></span>erkent <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erwerkt<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>contract <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>dezelfde <span class=\"_ _c\"></span>wijze, <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>uitzondering <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>korte termijn lease<span class=\"_ _f\"></span>s of activa <span class=\"_ _f\"></span>met lage waarde. <span class=\"_ _f\"></span>De Groep er<span class=\"_ _3\"></span>kent lease <span class=\"_ _3\"></span>gebruiksrecht<span class=\"_ _f\"></span>en op de sta<span class=\"_ _f\"></span>rtdatum van de overeenk<span class=\"_ _f\"></span>omst. De gebruiksrecht<span class=\"_ _3\"></span>en (\u2018<span class=\"ff33\">right-<span class=\"ls4d\">of</span>-<span class=\"ff39\">use as<span class=\"_ _f\"></span>set<span class=\"_ _4\"></span>s\u2019<span class=\"ff2f\">) worden er<span class=\"_ _f\"></span>kend ten belope van d<span class=\"_ _f\"></span>e </span></span></span>kostprijs en worden afgeschreven via de lineaire methode over de restduur van het desbetreffend<span class=\"_ _f\"></span> actief. D<span class=\"_ _f\"></span>e gebruiksrechten <span class=\"_ _f\"></span>betreffen d<span class=\"_ _3\"></span>e hu<span class=\"_ _3\"></span>ur van <span class=\"_ _f\"></span>bedrijfspanden <span class=\"_ _f\"></span>en er <span class=\"_ _f\"></span>werd voor <span class=\"_ _f\"></span>gekozen <span class=\"_ _f\"></span>om deze categorie als een<span class=\"_ _f\"></span> aparte klasse te presenteren bin<span class=\"_ _3\"></span>nen de materi\u00ebl<span class=\"_ _f\"></span>e vaste activa.  <span class=\"_ _f\"></span> De <span class=\"_ _14\"> </span>afschrijvingsmethoden<span class=\"_ _f\"></span>, <span class=\"_ _11\"> </span>gebruiksduur <span class=\"_ _a\"> </span>en <span class=\"_ _11\"> </span>restwaard<span class=\"_ _f\"></span>e <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>iedere <span class=\"_ _14\"> </span>rapporteringsdatu<span class=\"_ _f\"></span>m opnieuw ge\u00ebvalu<span class=\"_ _3\"></span>eerd. Het niet langer <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>n de balans op<span class=\"_ _f\"></span>nemen van materi\u00eble vaste a<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>tiva De <span class=\"_ _b\"></span>kostprijs <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>buiten <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>gestelde <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>andere <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>afgestoten <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>hieraan verbonden total<span class=\"_ _3\"></span>e afschrijvin<span class=\"_ _f\"></span>g, wo<span class=\"_ _4\"></span>rdt opgeno<span class=\"_ _f\"></span>men in de winst- en verliesr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>ening als onderd<span class=\"_ _f\"></span>eel van de winst of het <span class=\"_ _3\"></span>verlies bij v<span class=\"_ _3\"></span>erkoop in het jaar waarin<span class=\"_ _f\"></span> de verkoop plaatsvindt. Overnamekosten en<span class=\"_ _f\"></span> onderhouds-en repa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>atiekosten De <span class=\"_ _f\"></span>kosten <span class=\"_ _3a\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>herstelli<span class=\"_ _f\"></span>ng <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>vervanging <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>onderdeel <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>materiaal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>vast <span class=\"_ _f\"></span>actief <span class=\"_ _3a\"></span>worden geactiveerd op <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _3\"></span> dat: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kostprijs <span class=\"_ _3\"></span>van het actief <span class=\"_ _3\"></span>betrouwbaar kan <span class=\"_ _3\"></span>worden bepaal<span class=\"_ _3\"></span>d en;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kosten zullen r<span class=\"_ _f\"></span>esulteren in een toek<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mstig econ<span class=\"_ _3\"></span>omisch voordeel</span>Kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>voorwaarden <span class=\"_ _2\"></span>voldoen <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>onmiddellijk <span class=\"_ _2\"></span>opgen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _f\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-26-2": {
   "value": "(i)<span class=\"_ _19\"> </span>Voorrad<span class=\"ls4e\">en</span>De <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>opgenomen <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>netto-opbrengst<span class=\"_ _f\"></span>waarde <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span>dien <span class=\"_ _2\"></span>deze <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>is. De <span class=\"_ _1a\"> </span>netto-opbrengstwaard<span class=\"_ _f\"></span>e <span class=\"_ _1a\"> </span>is <span class=\"_ _1e\"> </span>de <span class=\"_ _16\"> </span>geschatte <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>erkoopprijs <span class=\"_ _16\"> </span>in <span class=\"_ _1a\"> </span>het <span class=\"_ _1a\"> </span>kader <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>normale bedrijfsuitvoering, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermind<span class=\"_ _f\"></span>erd met de geschatte kosten van v<span class=\"_ _3\"></span>oltooiing en <span class=\"_ _3\"></span>verkoopkosten. De <span class=\"_ _f\"></span>kostprijs <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>bepaald <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>basis <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>individuele <span class=\"_ _3a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _f\"></span>elk <span class=\"_ _f\"></span>artikel. <span class=\"_ _f\"></span>Voor <span class=\"_ _f\"></span>nieuw <span class=\"_ _f\"></span>aangekochte<span class=\"_ _f\"></span> betaalterminals <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>de <span class=\"_\"> </span>kos<span class=\"_ _3\"></span>tprijs <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>aanschaffingswaa<span class=\"_ _f\"></span>rde <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel. <span class=\"_\"> </span>V<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or <span class=\"_\"> </span>reeds <span class=\"_\"> </span>g<span class=\"_ _3\"></span>ebruikt<span class=\"_ _f\"></span>e betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>is <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>kostprijs <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>indi<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iduele <span class=\"_ _a\"> </span>prijs. <span class=\"_ _a\"> </span>Deze <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>basis <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>de<span class=\"_ _3\"></span> aanschaffingsprijs <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijvingen. <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepassing <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>afschrijvin<span class=\"_ _3\"></span>gen<span class=\"_ _f\"></span> wordt de levensduur van een betaalterminal inges<span class=\"_ _f\"></span>chat o<span class=\"_ _4\"></span>p 5 jaar. Via deze leeftijdsan<span class=\"_ _3\"></span>alyse kan een accurate afwaarde<span class=\"_ _3\"></span>ring van de reeds<span class=\"_ _f\"></span> gebruikte betaalterminals <span class=\"_ _f\"></span>worden toe<span class=\"_ _4\"></span>gepast<span class=\"_ _f\"></span>. Ingeval <span class=\"_ _14\"> </span>er <span class=\"_ _14\"> </span>niet-verko<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbare <span class=\"_ _14\"> </span>of <span class=\"_ _14\"> </span>technologisch <span class=\"_ _a\"> </span>niet <span class=\"_ _14\"> </span>meer <span class=\"_ _14\"> </span>inzetbare <span class=\"_ _a\"> </span>betaalterminals <span class=\"_ _a\"> </span>worden ge\u00efdentificeerd, dan<span class=\"_ _f\"></span> worden zij integraal afgewaarde<span class=\"_ _f\"></span>erd.  bedrijfswagens.(12)  <span class=\"_ _a\"> </span>Voorraden Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Voorraden kEUR kEUR Brutowaarde voorra<span class=\"_ _4\"></span>ad betaalterminals<span class=\"_ _4\"></span> 1.288 554<span class=\"ls0\"> </span>Brutowaarde voorraad<span class=\"_ _4\"></span> bestelzuilen<span class=\"_ _4\"></span> 114<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>Waardevermindering betaalt<span class=\"_ _4\"></span>erminals<span class=\"_ _4\"></span> (198)<span class=\"ls0\"> </span>(91)<span class=\"ls0\"> </span>Totaal 1.204<span class=\"ls0\"> </span>649<span class=\"ls0\"> </span>Het <span class=\"_ _4\"></span>niveau <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aangehouden <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>betaalterminals per <span class=\"_ _4\"></span>jaareinde <span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>nt <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>ename van <span class=\"_ _2\"></span>734 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"> </span>tot <span class=\"_ _9\"> </span>1.288 <span class=\"_ _9\"> </span>kEUR. <span class=\"_ _9\"> </span>Naast <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bijkomende <span class=\"_ _e\"> </span>voorraad <span class=\"_ _9\"> </span>aangehouden <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"> </span>Solutions <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>de toename h<span class=\"_ _f\"></span>oofdzakelijk h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gevo<span class=\"_ _4\"></span>lg <span class=\"_ _f\"></span>van substanti<span class=\"_ _3\"></span>\u00eble jaa<span class=\"_ _f\"></span>reinde aankopen <span class=\"_ _f\"></span><span class=\"ls56\">aan<span class=\"ls0\"> beter<span class=\"_ _f\"></span>e tarieven <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>kortingen. </span></span>Deze aankopen w<span class=\"_ _3\"></span>erden o.m. verrich<span class=\"_ _f\"></span>t in anticipatie van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>prijsverhogingen <span class=\"_ _f\"></span>van 2023.  EasyOrder <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>ook <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>voorraad <span class=\"_ _2\"></span>bestelzuilen <span class=\"_ _4\"></span>(ook <span class=\"_ _2\"></span>kiosken <span class=\"_ _4\"></span>genaamd) <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>aangekocht <span class=\"_ _4\"></span>op specifieke vraag v<span class=\"_ _3\"></span>an klante<span class=\"_ _3\"></span>n. <span class=\"ls23\">  </span> Ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>verliesrekening <span class=\"_ _3a\"></span>van <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>boekjaar <span class=\"_ _3a\"></span>2022 <span class=\"_ _3a\"></span>we<span class=\"_ _4\"></span>rden <span class=\"_ _3a\"></span>waardeverminderingen <span class=\"_ _3a\"></span>verwerkt<span class=\"_ _f\"></span> voor <span class=\"_ _f\"></span><span class=\"ls20\">87<span class=\"ls0\"> kEUR. <span class=\"_ _f\"></span>Het restan<span class=\"_ _3\"></span>t v<span class=\"_ _3\"></span>an d<span class=\"_ _3\"></span>e toenam<span class=\"_ _f\"></span>e van d<span class=\"_ _f\"></span>e afwaardering<span class=\"_ _3\"></span> bedra<span class=\"_ _f\"></span>agt 20 <span class=\"_ _3\"></span>kEUR <span class=\"_ _f\"></span>en heeft <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _f\"></span> </span></span>de <span class=\"_ _2\"></span>waardeverminderingen <span class=\"_ _2\"></span>verwerkt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>peningsbalans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>overgenomen <span class=\"_ _2\"></span>vennootschap. <span class=\"_ _2\"></span>Wat <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> bestelzuilen betreft<span class=\"_ _f\"></span> is er geen waardeverminderin<span class=\"_ _f\"></span>g vereist aangezien het nieuwe<span class=\"_ _f\"></span> toestellen betreft.    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-26-4": {
   "value": "(i)<span class=\"_ _19\"> </span>Voorrad<span class=\"ls4e\">en</span>De <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>opgenomen <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>netto-opbrengst<span class=\"_ _f\"></span>waarde <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span>dien <span class=\"_ _2\"></span>deze <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>is. De <span class=\"_ _1a\"> </span>netto-opbrengstwaard<span class=\"_ _f\"></span>e <span class=\"_ _1a\"> </span>is <span class=\"_ _1e\"> </span>de <span class=\"_ _16\"> </span>geschatte <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>erkoopprijs <span class=\"_ _16\"> </span>in <span class=\"_ _1a\"> </span>het <span class=\"_ _1a\"> </span>kader <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>normale bedrijfsuitvoering, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermind<span class=\"_ _f\"></span>erd met de geschatte kosten van v<span class=\"_ _3\"></span>oltooiing en <span class=\"_ _3\"></span>verkoopkosten. De <span class=\"_ _f\"></span>kostprijs <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>bepaald <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>basis <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>individuele <span class=\"_ _3a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _f\"></span>elk <span class=\"_ _f\"></span>artikel. <span class=\"_ _f\"></span>Voor <span class=\"_ _f\"></span>nieuw <span class=\"_ _f\"></span>aangekochte<span class=\"_ _f\"></span> betaalterminals <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>de <span class=\"_\"> </span>kos<span class=\"_ _3\"></span>tprijs <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>aanschaffingswaa<span class=\"_ _f\"></span>rde <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel. <span class=\"_\"> </span>V<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or <span class=\"_\"> </span>reeds <span class=\"_\"> </span>g<span class=\"_ _3\"></span>ebruikt<span class=\"_ _f\"></span>e betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>is <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>kostprijs <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>indi<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iduele <span class=\"_ _a\"> </span>prijs. <span class=\"_ _a\"> </span>Deze <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>basis <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>de<span class=\"_ _3\"></span> aanschaffingsprijs <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijvingen. <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepassing <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>afschrijvin<span class=\"_ _3\"></span>gen<span class=\"_ _f\"></span> wordt de levensduur van een betaalterminal inges<span class=\"_ _f\"></span>chat o<span class=\"_ _4\"></span>p 5 jaar. Via deze leeftijdsan<span class=\"_ _3\"></span>alyse kan een accurate afwaarde<span class=\"_ _3\"></span>ring van de reeds<span class=\"_ _f\"></span> gebruikte betaalterminals <span class=\"_ _f\"></span>worden toe<span class=\"_ _4\"></span>gepast<span class=\"_ _f\"></span>. Ingeval <span class=\"_ _14\"> </span>er <span class=\"_ _14\"> </span>niet-verko<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbare <span class=\"_ _14\"> </span>of <span class=\"_ _14\"> </span>technologisch <span class=\"_ _a\"> </span>niet <span class=\"_ _14\"> </span>meer <span class=\"_ _14\"> </span>inzetbare <span class=\"_ _a\"> </span>betaalterminals <span class=\"_ _a\"> </span>worden ge\u00efdentificeerd, dan<span class=\"_ _f\"></span> worden zij integraal afgewaarde<span class=\"_ _f\"></span>erd.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-26-5": {
   "value": "(i)<span class=\"_ _19\"> </span>Voorrad<span class=\"ls4e\">en</span>De <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>opgenomen <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>netto-opbrengst<span class=\"_ _f\"></span>waarde <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span>dien <span class=\"_ _2\"></span>deze <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>is. De <span class=\"_ _1a\"> </span>netto-opbrengstwaard<span class=\"_ _f\"></span>e <span class=\"_ _1a\"> </span>is <span class=\"_ _1e\"> </span>de <span class=\"_ _16\"> </span>geschatte <span class=\"_ _16\"> </span>v<span class=\"_ _4\"></span>erkoopprijs <span class=\"_ _16\"> </span>in <span class=\"_ _1a\"> </span>het <span class=\"_ _1a\"> </span>kader <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>normale bedrijfsuitvoering, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermind<span class=\"_ _f\"></span>erd met de geschatte kosten van v<span class=\"_ _3\"></span>oltooiing en <span class=\"_ _3\"></span>verkoopkosten. De <span class=\"_ _f\"></span>kostprijs <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>bepaald <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>basis <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>individuele <span class=\"_ _3a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _f\"></span>elk <span class=\"_ _f\"></span>artikel. <span class=\"_ _f\"></span>Voor <span class=\"_ _f\"></span>nieuw <span class=\"_ _f\"></span>aangekochte<span class=\"_ _f\"></span> betaalterminals <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>de <span class=\"_\"> </span>kos<span class=\"_ _3\"></span>tprijs <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>aanschaffingswaa<span class=\"_ _f\"></span>rde <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel. <span class=\"_\"> </span>V<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or <span class=\"_\"> </span>reeds <span class=\"_\"> </span>g<span class=\"_ _3\"></span>ebruikt<span class=\"_ _f\"></span>e betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>is <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>kostprijs <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>indi<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iduele <span class=\"_ _a\"> </span>prijs. <span class=\"_ _a\"> </span>Deze <span class=\"_ _a\"> </span>wordt <span class=\"_ _a\"> </span>bepaald <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>basis <span class=\"_ _a\"> </span>van <span class=\"_ _14\"> </span>de<span class=\"_ _3\"></span> aanschaffingsprijs <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijvingen. <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepassing <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>afschrijvin<span class=\"_ _3\"></span>gen<span class=\"_ _f\"></span> wordt de levensduur van een betaalterminal inges<span class=\"_ _f\"></span>chat o<span class=\"_ _4\"></span>p 5 jaar. Via deze leeftijdsan<span class=\"_ _3\"></span>alyse kan een accurate afwaarde<span class=\"_ _3\"></span>ring van de reeds<span class=\"_ _f\"></span> gebruikte betaalterminals <span class=\"_ _f\"></span>worden toe<span class=\"_ _4\"></span>gepast<span class=\"_ _f\"></span>. Ingeval <span class=\"_ _14\"> </span>er <span class=\"_ _14\"> </span>niet-verko<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbare <span class=\"_ _14\"> </span>of <span class=\"_ _14\"> </span>technologisch <span class=\"_ _a\"> </span>niet <span class=\"_ _14\"> </span>meer <span class=\"_ _14\"> </span>inzetbare <span class=\"_ _a\"> </span>betaalterminals <span class=\"_ _a\"> </span>worden ge\u00efdentificeerd, dan<span class=\"_ _f\"></span> worden zij integraal afgewaarde<span class=\"_ _f\"></span>erd.  Een <span class=\"_ _f\"></span>provisie <span class=\"_ _f\"></span>voor te<span class=\"_ _f\"></span> verwa<span class=\"_ _f\"></span>chten <span class=\"_ _3\"></span>kredietverliezen <span class=\"_ _3a\"></span>(<span class=\"ff39\">Expected <span class=\"_ _3\"></span>Credit <span class=\"_ _f\"></span>Losses <span class=\"_ _f\"></span>of \u2018EC<span class=\"_ _f\"></span>L\u2019<span class=\"ff2f\">) wordt<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>erkend. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e </span></span>Groep <span class=\"_ _f\"></span>kiest <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>vereenvoudigde <span class=\"_ _f\"></span>aanpak <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kredietverliezen <span class=\"_ _f\"></span>beschouwt <span class=\"_ _3a\"></span>over <span class=\"_ _3\"></span>looptijd<span class=\"_ _f\"></span> van de lease contracten m.b<span class=\"_ _3\"></span>.t. de betaalterminals. Voor SWAPS <span class=\"_ _3\"></span>of omwisselingen<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an toestellen is<span class=\"_ _3\"></span> er <span class=\"_ _9\"> </span>geen <span class=\"_ _9\"> </span>specifiek <span class=\"_ _9\"> </span>kredietrisico.<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>Bij <span class=\"_ _36\"> </span>stopzetting<span class=\"_ _f\"></span>en <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>falingen <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>er <span class=\"_ _9\"> </span>dat <span class=\"_ _9\"> </span>wel.<span class=\"_ _4\"></span><span class=\"ff35 fsb fc2a\"> <span class=\"_ _36\"> </span></span>Voor <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>risico <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> stopzettingen <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>fali<span class=\"_ _f\"></span>ngen <span class=\"_\"> </span>worden <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>lease <span class=\"_ _36\"> </span>vorderingen <span class=\"_ _36\"> </span>onderworpen <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>s<span class=\"_ _f\"></span>pecifieke <span class=\"_\"> </span>analys<span class=\"_ _3\"></span>es inzake de inbaarheid op basis van een reeks paramete<span class=\"_ _f\"></span>rs: erv<span class=\"_ _4\"></span>aringscijfers inzak<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>be\u00ebindigingen van contract <span class=\"_ _5\"> </span>(stopzettingen) <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>falingen, <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>dekking <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>uitstaande <span class=\"_ _5\"> </span>vo<span class=\"_ _4\"></span>rdering <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _6\"> </span>van<span class=\"_ _3\"></span> stopzetting van h<span class=\"_ _3\"></span>et contrac<span class=\"_ _3\"></span>t door de toepassing <span class=\"_ _f\"></span>van verbrekingsvergoedingen. Het <span class=\"_ _4\"></span>risico op kredietverliez<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>stopzettingen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>van lease contracten is <span class=\"_ _4\"></span>het grootst <span class=\"_ _4\"></span>bij aanvang v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>omdat d<span class=\"_ _f\"></span>e netto <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>van de<span class=\"_ _f\"></span> lease <span class=\"_ _f\"></span>vordering d<span class=\"_ _3\"></span>an h<span class=\"_ _3\"></span>et <span class=\"_ _f\"></span>hoogst is<span class=\"_ _f\"></span>. Dit <span class=\"_ _f\"></span>risico n<span class=\"_ _3\"></span>eemt stelselmatig <span class=\"_ _1a\"> </span>af <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>pu<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"> </span>waarbij <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>netto <span class=\"_ _1e\"> </span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _1e\"> </span>gelijk<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>aan <span class=\"_ _1a\"> </span>de verbrekingsverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_\"> </span>die <span class=\"_\"> </span>in <span class=\"_\"> </span>geval <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>eenzijdige <span class=\"_\"> </span>opzeg <span class=\"_\"> </span>van <span class=\"_\"> </span>toepassing <span class=\"_\"> </span>wordt. <span class=\"_\"> </span>Dit <span class=\"_ _7\"> </span>heet <span class=\"_\"> </span>het<span class=\"_ _f\"></span> kantelpunt. (l)<span class=\"_\"> </span>Bijzondere waa<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>devermind<span class=\"_ _f\"></span>eri<span class=\"_ _4\"></span>ngenJaarlijks <span class=\"_ _2\"></span>controleer<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _f\"></span>kw<span class=\"_ _4\"></span>aarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>activa <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>een<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>indicatie <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>dat deze <span class=\"_ _b\"></span>activa <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>waardeverminderin<span class=\"_ _f\"></span>g <span class=\"_ _c\"></span>opliepen. <span class=\"_ _c\"></span>Indien <span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>zo <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>indicatie <span class=\"_ _b\"></span>bestaat, <span class=\"_ _c\"></span>wordt <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de omvang <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>(indien <span class=\"_ _2\"></span>nodig) <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>bepalen, <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>het actief <span class=\"_ _b\"></span>ingeschat. <span class=\"_ _b\"></span>Wanneer <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>mogelijk <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>realiseerbare <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>afzonderlijk actief <span class=\"_ _e\"> </span>te <span class=\"_ _9\"> </span>ramen, <span class=\"_ _9\"> </span>zal <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Groep <span class=\"_ _e\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>realiseerbare <span class=\"_ _e\"> </span>waarde <span class=\"_ _9\"> </span>bepalen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>kasstroomgenererende<span class=\"_ _f\"></span> eenheid tot dewel<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span> de act<span class=\"_ _f\"></span>iva behoren. De <span class=\"_ _3\"></span>realiseerbare<span class=\"_ _f\"></span> waarde <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>de hoogst<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>waarde <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e re\u00eble <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van e<span class=\"_ _f\"></span>en actief, <span class=\"_ _f\"></span>verminderd <span class=\"_ _f\"></span>met de v<span class=\"_ _4\"></span>erkoopkosten,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gebruikswaarde.<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Om de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen zullen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwachte toekomstige <span class=\"_ _24\"> </span>kasstromen <span class=\"_ _2f\"> </span>verdisconteerd <span class=\"_ _2f\"> </span>worden <span class=\"_ _2f\"> </span>naar <span class=\"_ _2f\"> </span>hun <span class=\"_ _2f\"> </span>huidige <span class=\"_ _2f\"> </span>waarde <span class=\"_ _12\"> </span>tegen <span class=\"_ _2f\"> </span>de verdisconterings<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oet <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>huidige <span class=\"_ _7\"> </span>marktwaarderi<span class=\"_ _f\"></span>ngen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>tijdswaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>geld <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _3\"></span> specifieke <span class=\"_ _2\"></span>risi<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>\u2019s <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>reflecter<span class=\"_ _3\"></span>en. <span class=\"_ _2\"></span>Indien<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"ff2f\">ealiseerbare <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>actief <span class=\"_ _2\"></span>(of <span class=\"_ _4\"></span>de </span>kasstroomgenererend<span class=\"_ _f\"></span>e eenheid) <span class=\"_ _f\"></span>lager geraa<span class=\"_ _f\"></span>md word<span class=\"_ _3\"></span>t dan<span class=\"_ _3\"></span> zijn<span class=\"_ _f\"></span> boekwaarde, <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>de boekwaard<span class=\"_ _f\"></span>e van <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>actief <span class=\"_ _c\"></span>(kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _e\"></span>eenheid) <span class=\"_ _b\"></span>verminderd <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>zijn <span class=\"_ _c\"></span>realiseerbare <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Deze bijzondere <span class=\"_ _2\"></span>waarde<span class=\"_ _3\"></span>vermindering <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nmiddellijk <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>winst- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _f\"></span>ng <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>onder een apart identifice<span class=\"_ _f\"></span>erbare rubriek. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-2": {
   "value": "(j)<span class=\"_\"> </span>Vorderingen<span class=\"_ _f\"></span> uit <span class=\"_ _4\"></span>financi\u00eb<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>e leaseActiva <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>aangehoud<span class=\"_ _f\"></span>en, <span class=\"_ _b\"></span>worden <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>balans <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>een<span class=\"_ _f\"></span> vordering voor een<span class=\"_ _f\"></span> bedrag dat gelijk is aan de n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to-investering<span class=\"_ _3\"></span> in de lease. De <span class=\"_ _2c\"> </span>verhuurprijs <span class=\"_ _1d\"> </span>van <span class=\"_ _2c\"> </span>een <span class=\"_ _1d\"> </span>contract <span class=\"_ _2c\"> </span>wordt <span class=\"_ _1d\"> </span>opgesplitst <span class=\"_ _2c\"> </span>tussen <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2c\"> </span>netto<span class=\"_ _4\"></span>-<span class=\"ls28\">huur</span>- <span class=\"_ _1d\"> </span>en <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n onderhoudscomponen<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De actuele <span class=\"_ _4\"></span>waarde v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-huur over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>volledige duurtijd (ov<span class=\"_ _4\"></span>erwegend<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>60 <span class=\"_ _4\"></span>maanden)</span>van het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>wordt berekend <span class=\"_ _f\"></span><span class=\"ff33\">aan de <span class=\"_ _f\"></span>hand va<span class=\"_ _3\"></span>n d<span class=\"_ _3\"></span>e impliciete <span class=\"_ _f\"></span>rentevoet <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>lease<span class=\"ff2f\">. Deze</span></span>netto <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>integraal <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>om<span class=\"_ _4\"></span>zet <span class=\"_ _f\"></span>geregistreerd <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>maand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nstallatie <span class=\"_ _f\"></span>vande o<span class=\"_ _4\"></span>nderliggende<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betaalterminal. Het <span class=\"_ _4\"></span>verschil tussen de <span class=\"_ _4\"></span>bruto <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>netto waarde wordt <span class=\"_ _4\"></span>in definanci\u00eble opbrengst<span class=\"_ _3\"></span>en opgenomen, cumulatief<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>over de looptijd van de leaseovereenk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mst.Op die <span class=\"_ _4\"></span>manier wordt <span class=\"_ _4\"></span>er een <span class=\"_ _4\"></span>constant periodiek rendement behaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de netto-investering in de lease (cfr. IFRS<span class=\"_ _f\"></span> 16 Standaard Leases);    \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>met <span class=\"_\"> </span>b<span class=\"_ _3\"></span>etrekking <span class=\"_ _9\"> </span>tot <span class=\"_\"> </span>het <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nderhoud <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>gespreid, <span class=\"_ _36\"> </span>over <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>duurti<span class=\"_ _f\"></span>jd <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>het</span>contract, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pbrengst <span class=\"_ _4\"></span>genomen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>ominale <span class=\"_ _2\"></span>waard<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>(cfr. <span class=\"_ _2\"></span>IFRS<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _4\"></span>Standaard <span class=\"_ _4\"></span>opbrengstenuit <span class=\"_ _f\"></span>contracten <span class=\"_ _f\"></span>met klan<span class=\"_ _3\"></span>ten). <span class=\"_ _f\"></span>De onderh<span class=\"_ _f\"></span>oudscomponent <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>elk jaar <span class=\"_ _f\"></span>onderworp<span class=\"_ _f\"></span>en aan <span class=\"_ _f\"></span>eenex post of nacalcul<span class=\"_ _3\"></span>atiep.2. Lease opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten  Opbrengsten <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>betre<span class=\"_ _3\"></span>kking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span><span class=\"ff31\">contracten <span class=\"_\"> </span>inzake <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>verhuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals<span class=\"ff2f\"> <span class=\"_\"> </span>worden </span></span>verwerkt <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span>de Standaard<span class=\"_ _3\"></span> IF<span class=\"_ _3\"></span>RS 16 <span class=\"_ _f\"></span>Leases, <span class=\"_ _f\"></span>vanuit de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ptiek <span class=\"_ _f\"></span>van leasin<span class=\"_ _f\"></span>ggever (\u2018lessor\u2019),<span class=\"_ _3\"></span> voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gedeelte van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur. Onder <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur <span class=\"_ _4\"></span>wordt verstaan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>huurprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lease<span class=\"_ _f\"></span> contract verminderd met de (stand alone) <span class=\"_ _4\"></span>prijs van het onderhoud. De <span class=\"_ _4\"></span>netto huur wordt verwerkt<span class=\"_ _f\"></span> volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>principes <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _b\"></span>Standaard <span class=\"_ _2\"></span>(Leases) <span class=\"_ _2\"></span>terwijl <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>onderhoud<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>wordt genomen <span class=\"_ _9\"> </span>co<span class=\"_ _4\"></span>nform <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>bepalingen <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>IFRS <span class=\"_ _36\"> </span>15 <span class=\"_ _36\"> </span>Standaard <span class=\"_ _36\"> </span>(Opbrengsten <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>contracten <span class=\"_ _36\"> </span>met kl<span class=\"ls0\">anten).   </span>De boekhoudkundig<span class=\"_ _f\"></span>e verwerking is als volgt:  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Bij <span class=\"_ _f\"></span>installatie <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betrokken <span class=\"_ _f\"></span>betaalterminal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>wordt <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>contrac<span class=\"_ _3\"></span>tuele <span class=\"_ _f\"></span>omzet <span class=\"_ _3a\"></span>erkend. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>netto </span></span>contante <span class=\"_ _2\"></span>waarde <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>geboekt <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>opgenomen <span class=\"_ _2\"></span>als <span class=\"_ _c\"></span>lease vordering op de balan<span class=\"_ _f\"></span>s (<span class=\"_ _4\"></span>lange ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn en korte ter<span class=\"_ _f\"></span>mijn bestanddeel) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De contractuele verhuurprijs wordt in twee bestandde<span class=\"_ _f\"></span>len <span class=\"_ _4\"></span>gesplitst: de netto huur, zijnde de </span></span>bruto <span class=\"_ _b\"></span>huur <span class=\"_ _2\"></span>min <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>onderhoudscomponent, <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>verwerkt <span class=\"_ _2\"></span>en anderzijds de onderh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udscomponent, die <span class=\"_ _f\"></span>een apart erkenningspatro<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n volgt (zie<span class=\"_ _3\"></span> infra) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De bepaling van de n<span class=\"_ _f\"></span>etto contante waarde gebeurt<span class=\"_ _f\"></span> op basis van de impliciete ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet van<span class=\"_ _f\"></span> </span></span>het leasecontract \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De kost van de be<span class=\"_ _f\"></span>taalterminal wordt verwerkt<span class=\"_ _3\"></span> onder de kostpri<span class=\"_ _f\"></span>js der verkopen </span></span>\u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>optijd <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>contract<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>er <span class=\"_ _36\"> </span>uitgefactureerd <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>trim<span class=\"_ _f\"></span>estri\u00eble <span class=\"_\"> </span>basis.<span class=\"_ _3\"></span> </span>Daarbij <span class=\"_ _9\"> </span>wordt <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>gefactureerde <span class=\"_ _9\"> </span>omzet <span class=\"_ _36\"> </span>niet <span class=\"_ _9\"> </span>weerhouden <span class=\"_ _9\"> </span>onder <span class=\"_ _9\"> </span>IFRS <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>hetzelfde bedrag in mindering gebr<span class=\"_ _f\"></span>acht van de financi\u00eble leas<span class=\"_ _f\"></span>e vorderingen \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>een <span class=\"_\"> </span>finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_\"> </span>opbrengst <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>rekenin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>gebracht <span class=\"_ _36\"> </span>gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>ooptijd <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het </span>contract op basis <span class=\"_ _3\"></span>van de impliciete r<span class=\"_ _f\"></span>entevoet \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Op <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>nul </span></span>ten gevolge van<span class=\"_ _3\"></span> bovenstaande aanp<span class=\"_ _3\"></span>ak \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>residuwaarde <span class=\"_ _2\"></span>bedongen <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>dus <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het </span></span>contract niet de gel<span class=\"_ _f\"></span>easde betaalterminal verwer<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>en en dient deze teru<span class=\"_ _3\"></span>g te bezor<span class=\"_ _f\"></span>gen Een <span class=\"_ _9\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _9\"> </span>contract <span class=\"_ _e\"></span>kan <span class=\"_ _9\"> </span>tussentijds <span class=\"_ _e\"></span>vervroegd <span class=\"_ _e\"></span>worden <span class=\"_ _9\"> </span>be\u00ebindigd <span class=\"_ _e\"></span>omwille <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>diverse oorzaken <span class=\"_ _f\"></span>: <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>(omwisseling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toestel), <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>vervroegde <span class=\"_ _f\"></span>stopzetting <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>een faling. <span class=\"_ _3a\"></span>Bij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>er <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>nieuw <span class=\"_ _f\"></span>lease <span class=\"_ _3a\"></span>contract <span class=\"_ _f\"></span>getekend <span class=\"_ _3a\"></span>worden <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>initi\u00eble <span class=\"_ _f\"></span>contract<span class=\"_ _f\"></span> automatisch <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>kosteloos <span class=\"_ _5\"> </span>ten <span class=\"_ _6\"> </span>einde <span class=\"_ _6\"> </span>komt. <span class=\"_ _5\"> </span>De <span class=\"_ _6\"> </span>reeds <span class=\"_ _5\"> </span>gebruikte <span class=\"_ _6\"> </span>betaalterminal <span class=\"_ _5\"> </span>wordt<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>terug ontvangen en o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gewisseld<span class=\"_ _f\"></span> do<span class=\"_ _4\"></span>or het nieuwe t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel.  In <span class=\"_\"> </span>geval <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span><span class=\"ff31\">SWAP</span> <span class=\"_\"> </span>(<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>estel <span class=\"_ _36\"> </span>X <span class=\"_\"> </span>wordt <span class=\"_\"> </span>vervange<span class=\"_ _f\"></span>n <span class=\"_\"> </span>door <span class=\"_\"> </span>toestel <span class=\"_\"> </span>Y) <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>stopzetting <span class=\"_\"> </span>is <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e boekhoudkundig<span class=\"_ _3\"></span>e verwerki<span class=\"_ _f\"></span>ng van het<span class=\"_ _f\"></span> be\u00ebindigen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>analoog. Het<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o van<span class=\"_ _f\"></span> de nett<span class=\"_ _f\"></span>o boekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>vordering <span class=\"_ _b\"></span>(contract <span class=\"_ _b\"></span>X) <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>geannuleerd, <span class=\"_ _2\"></span>hetgeen <span class=\"_ _b\"></span>leidt <span class=\"_ _2\"></span>tot een negati<span class=\"_ _f\"></span>eve IFRS<span class=\"_ _f\"></span> omzet. <span class=\"_ _f\"></span>Anderzijds <span class=\"_ _f\"></span>geeft het<span class=\"_ _3\"></span> nieu<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>getekend c<span class=\"_ _3\"></span>ontract <span class=\"_ _3\"></span>(contract <span class=\"_ _f\"></span>Y) aanleidin<span class=\"_ _f\"></span>g tot<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>erkennen v<span class=\"_ _3\"></span>an n<span class=\"_ _3\"></span>ieuwe <span class=\"_ _f\"></span>IFRS omze<span class=\"_ _f\"></span>t. Tesamen<span class=\"_ _f\"></span> beschouwd <span class=\"_ _f\"></span>betekent <span class=\"_ _f\"></span>dit in<span class=\"_ _f\"></span> het g<span class=\"_ _f\"></span>eval van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP een netto-aangroei <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de IF<span class=\"_ _f\"></span>RS omzet. Bij <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span><span class=\"ff31\">vervroegde <span class=\"_ _3a\"></span>stopzetting<span class=\"ff2f\"> <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>kan <span class=\"_ _f\"></span>Keyware<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>aanspraak <span class=\"_ _3a\"></span>maken <span class=\"_ _f\"></span>op <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>contractuele<span class=\"_ _f\"></span> </span></span>bepaalde <span class=\"_ _2\"></span>verbrekings<span class=\"_ _f\"></span>vergoeding <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag. <span class=\"_ _4\"></span>Deze <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>op het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>act <span class=\"_ _2\"></span>administratief <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesl<span class=\"_ _f\"></span>ote<span class=\"_ _4\"></span>n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijzo<span class=\"_ _3\"></span>nder <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fysieke ontvangst <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inal. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>zo\u2019n <span class=\"_ _2\"></span>geval <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de financi\u00eble <span class=\"_ _3a\"></span>lease <span class=\"_ _f\"></span>vordering <span class=\"_ _3a\"></span>geannuleerd. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>negatieve <span class=\"_ _3a\"></span>impact <span class=\"_ _f\"></span>verbonden <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>deze <span class=\"_ _3a\"></span>verwerking <span class=\"_ _f\"></span>wordt<span class=\"_ _3\"></span> in <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _b\"></span>gebracht <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>verbrekingsvergoedin<span class=\"_ _3\"></span>g. <span class=\"_ _b\"></span>Op <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>manier <span class=\"_ _c\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>baat <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>de netto last m.b.t. de v<span class=\"_ _f\"></span>erbrekingsvergoedingen bek<span class=\"_ _3\"></span>omen en separaa<span class=\"_ _3\"></span>t gepresentee<span class=\"_ _f\"></span>rd.<span class=\"_ _4\"></span> Tenslotte, in <span class=\"_ _4\"></span>geval van een <span class=\"_ _4\"></span><span class=\"ff31\">faling</span> o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>een <span class=\"ff31\">insolventie</span> wordt <span class=\"_ _4\"></span>op analoge <span class=\"_ _4\"></span>wijze de netto <span class=\"_ _4\"></span>boekwaarde afgeboekt, <span class=\"_ _9\"> </span>maar <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>afboeking<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>winst<span class=\"_ _4\"></span>- <span class=\"_\"> </span>e<span class=\"_ _f\"></span>n <span class=\"_\"> </span>verliesrekening<span class=\"_ _f\"></span> <span class=\"_\"> </span>geprese<span class=\"_ _f\"></span>nteerd <span class=\"_\"> </span>onder <span class=\"_ _9\"> </span>de  bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringsverliezen <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>ebiteur<span class=\"_ _3\"></span>en. H<span class=\"_ _f\"></span>et gedeelte<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>dergelijke <span class=\"_ _f\"></span>verliezen d<span class=\"_ _3\"></span>at betrekking <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span><span class=\"ff33\">op <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>omzet<span class=\"ff2f\"> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>zelf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>beschouwing <span class=\"_ _4\"></span>genomen </span></span>bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bepaling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>EBITDA. <span class=\"_ _f\"></span>Wij <span class=\"_ _f\"></span>verwijzen <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>naar <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Alternatieve <span class=\"_ _3a\"></span>Prestatiemaatstaven <span class=\"_ _3a\"></span>(noot 56).  Indien <span class=\"_\"> </span>een <span class=\"_\"> </span>klant <span class=\"_ _7\"> </span>bij <span class=\"_\"> </span>afloop <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>contrac<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>ervoor <span class=\"_\"> </span>opteert <span class=\"_\"> </span>om <span class=\"_\"> </span>de <span class=\"_\"> </span>betaalterminal <span class=\"_\"> </span>langer <span class=\"_\"> </span>te gebruiken <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>stilzwijgende <span class=\"_ _2\"></span>verlenging <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>periode <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>jaar<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Dezelfde principes <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>oekhoudkund<span class=\"_ _3\"></span>ige <span class=\"_ _7\"> </span>verwerking <span class=\"_ _5\"> </span>worde<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>toegepast. <span class=\"_ _7\"> </span>Het <span class=\"_ _7\"> </span>erkennen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>omzet geschiedt <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p het <span class=\"_ _f\"></span>moment dat het <span class=\"_ _f\"></span>contract administra<span class=\"_ _f\"></span>tief stilzwijgend <span class=\"_ _3\"></span>is verlengd<span class=\"_ _f\"></span> voor \u00e9\u00e9n <span class=\"_ _3\"></span>jaar. Als<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>klant <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>initiatief <span class=\"_ _4\"></span>neemt <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>terug<span class=\"_ _f\"></span>sturen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betaalterminal, <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>uitgegaan van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>stilzwijgend akkoord <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>maanden te <span class=\"_ _4\"></span>verlengen. <span class=\"_ _2\"></span>Dit kan <span class=\"_ _4\"></span>meerdere <span class=\"_ _4\"></span>keren opeenvolgend geschi<span class=\"_ _3\"></span>eden.  De gebru<span class=\"_ _3\"></span>ikte i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete r<span class=\"_ _f\"></span>entevoet voor <span class=\"_ _f\"></span>de verhuuropbreng<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>n bedra<span class=\"_ _f\"></span>agt onverand<span class=\"_ _3\"></span>erd 5 <span class=\"_ _f\"></span>%. Een 1%<span class=\"_ _f\"></span> hogere <span class=\"_ _14\"> </span>of <span class=\"_ _11\"> </span>lagere <span class=\"_ _14\"> </span>factor <span class=\"_ _14\"> </span>zou <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>im<span class=\"_ _4\"></span>pact <span class=\"_ _14\"> </span>hebben <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>erkende <span class=\"_ _14\"> </span>2022 <span class=\"_ _14\"> </span>groepsomzet <span class=\"_ _11\"> </span>van betaalterminals <span class=\"_ _3\"></span>voor respectievelijk -<span class=\"_ _3\"></span><span class=\"ls20\">1,99<span class=\"ls0\"> <span class=\"ls37\">% (<span class=\"_ _3\"></span><span class=\"ls0\">-133 kEU<span class=\"_ _f\"></span>R) <span class=\"_ _4\"></span>en + 2,10 % (+<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>40 kEUR).  </span></span></span></span>Voor <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>uitleg <span class=\"_ _7\"> </span>hieromtrent <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>we <span class=\"_ _7\"> </span>naar <span class=\"_ _7\"> </span>hetgeen <span class=\"_ _7\"> </span>besproken <span class=\"_ _7\"> </span>onder<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vorderingen <span class=\"_ _7\"> </span>uit financi\u00eble <span class=\"_ _4\"></span>lease. <span class=\"_ _4\"></span>In <span class=\"_ _2\"></span>de onderstaande <span class=\"_ _4\"></span>tabel <span class=\"_ _4\"></span>wordt <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"></span>tevens <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>simulatie <span class=\"_ _4\"></span>gemaakt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>like-for-like analyse zond<span class=\"_ _3\"></span>er Payment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns.  Erkenning van<span class=\"_ _4\"></span> lease-opbrengsten<span class=\"_ _4\"></span> terminals<span class=\"_ _4\"></span> Gebruikte 1% hogere 1% lagere discontofactor<span class=\"_ _4\"></span> factor factor Boekjaar 2<span class=\"ls2d\">021</span> (Keywar<span class=\"_ _4\"></span>e) 5,00% -1,87% +1,95% Boekjaar 2022 (Keyware)<span class=\"_ _4\"></span> 5,00% -1,83% +1,94% Boekjaar 2022 (Keywar<span class=\"_ _4\"></span>e + Payment Solutio<span class=\"_ _4\"></span>ns) 5,00% -<span class=\"ls2d\">1,99</span>% +2,10% Alle lease contract<span class=\"_ _f\"></span>en van de Groep worden<span class=\"_ _f\"></span> vo<span class=\"_ _4\"></span>lgens deze prin<span class=\"_ _f\"></span>cipes verwerkt. Opbrengsten <span class=\"_ _7\"> </span>gerelateerd <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>onderhoudscontra<span class=\"_ _3\"></span>cten <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>andere <span class=\"_ _7\"> </span>c<span class=\"_ _4\"></span>ontracten<span class=\"ff2f\"> <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _7\"> </span>welke <span class=\"_ _5\"> </span>een </span>specifieke <span class=\"_ _c\"></span>dienst <span class=\"_ _b\"></span>is <span class=\"_ _e\"></span>geleverd <span class=\"_ _b\"></span>gedurende <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>contractueel <span class=\"_ _c\"></span>overeengekom<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>periode, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>op lineaire basis erkend g<span class=\"_ _f\"></span>edurende de duur van het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract omda<span class=\"_ _3\"></span>t de prestatie c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntinu is. Wat <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>onderhoudsc<span class=\"_ _3\"></span>omponente <span class=\"_ _36\"> </span>betreft <span class=\"_\"> </span>bij <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>wordt <span class=\"_\"> </span>haar <span class=\"_ _36\"> </span><span class=\"ff33\">stand <span class=\"_\"> </span>alon<span class=\"_ _3\"></span>e<span class=\"ff2f\"> <span class=\"_\"> </span>prij<span class=\"_ _f\"></span>s </span></span>bepaald via <span class=\"_ _f\"></span>een kostplus marg<span class=\"_ _f\"></span>e benadering. Hierbij <span class=\"_ _f\"></span>wordt de kos<span class=\"_ _3\"></span>t van he<span class=\"_ _f\"></span>t onderhoud b<span class=\"_ _3\"></span>erekend en<span class=\"_ _f\"></span> wordt <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>verme<span class=\"_ _f\"></span>erderd <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>brutoma<span class=\"_ _3\"></span>rge <span class=\"_ _2\"></span>toeslag. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>kostprijs <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>van het <span class=\"_ _a\"> </span>verkoopspers<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>neel <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>andere <span class=\"_ _a\"> </span>direct <span class=\"_ _6\"> </span>toewijsbare <span class=\"_ _a\"> </span>kosten <span class=\"_ _a\"> </span>evenals<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>een <span class=\"_ _6\"> </span>gedeelte <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>de overheadkosten dat <span class=\"_ _f\"></span>eveneens kan worden toege<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>zen. De <span class=\"_\"> </span>o<span class=\"_ _4\"></span>nderhoudsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mponent <span class=\"_\"> </span>wordt <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>jaarlijkse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>basis <span class=\"_\"> </span>nagerekend <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>functi<span class=\"_ _3\"></span>e <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>effectieve jaarkost van het <span class=\"_ _4\"></span>onderhoud. Een <span class=\"_ _4\"></span>hogere onderhoudskost<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>impliceert een <span class=\"_ _4\"></span>lagere netto huur en <span class=\"_ _4\"></span>vice versa (8)<span class=\"_ _4c\"> </span>Materi\u00eble vaste a<span class=\"_ _f\"></span>ctivaDe voornaamste bestandd<span class=\"_ _f\"></span>elen <span class=\"_ _4\"></span>van de materi\u00eble vaste activa zijn gebruiksrechten op activa <span class=\"ff37 ls24\">(\u2018</span><span class=\"ff33\">right-<span class=\"ls4d\">of</span>-use<span class=\"_ _3\"></span> </span>assets<span class=\"ff37\">\u2019) <span class=\"ff2f\">en het wagen<span class=\"_ _3\"></span>park. </span></span>De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het boekjaar <span class=\"_ _3\"></span>2022 zijn als volgt sa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2022 68<span class=\"ls0\"> </span>1.067 1.701 1.100 138<span class=\"ls0\"> </span>4.074 Toevoegingen -38288<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>-411Toevoegingen via acquisities -10- - - 10Vervreemdingen - - - (153)-(153) Bruto boekwaarde op 31.12.2022 68<span class=\"ls0\"> </span>1.115<span class=\"ls0\"> </span>1.989<span class=\"ls0\"> </span>1.032<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.342<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125 595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866 Afschrijvingskost van boekjaar -75248<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>-503Toevoegingen via acquisities -3- - - 3Terugname door vervreemdingen - - - (117)-(117) Gecum. afschr. (-) op 31.12.2022 68<span class=\"ls0\"> </span>1.018<span class=\"ls0\"> </span>1.373<span class=\"ls0\"> </span>658<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>3.255<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 -97616<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>-1.087De <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>inves<span class=\"_ _3\"></span>teringen <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _5\"> </span>heeft <span class=\"_ _5\"> </span>betrekking <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>verlenging<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _5\"> </span>6 <span class=\"_ _5\"> </span>jaar <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>het gebruiksrecht <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>pand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _f\"></span>(288 <span class=\"_ _f\"></span>kEUR). <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>totaliteit <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>deze <span class=\"_ _3\"></span>post <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>jaareinde<span class=\"_ _3\"></span> 616 kE<span class=\"_ _f\"></span>UR, waarvan <span class=\"_ _f\"></span>het gr<span class=\"_ _f\"></span>os betrekking<span class=\"_ _3\"></span> heef<span class=\"_ _f\"></span>t op <span class=\"_ _f\"></span>de Franse <span class=\"_ _f\"></span>dochtervennootschap<span class=\"_ _3\"></span> (344 <span class=\"_ _f\"></span>kEUR) en <span class=\"_ _f\"></span>het sald<span class=\"_ _3\"></span>o op de <span class=\"_ _f\"></span>Vennootschap (2<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>2 k<span class=\"_ _3\"></span>EUR). Dez<span class=\"_ _f\"></span>e gebruiksrechte<span class=\"_ _f\"></span>n lopen tot<span class=\"_ _f\"></span> respectievelijk <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2024 en <span class=\"_ _f\"></span>31 augustus 20<span class=\"ls20\">28</span>.<span class=\"_ _f\"></span> De <span class=\"_ _2\"></span>vervree<span class=\"_ _f\"></span>mdingen <span class=\"_ _2\"></span>hebbe<span class=\"_ _3\"></span>n <span class=\"_ _4\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>personenwagens <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>kaderen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>politiek <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>reguliere vernieuwing van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>wagen<span class=\"_ _3\"></span>park. Zo werden nieuwe<span class=\"_ _f\"></span> perso<span class=\"_ _4\"></span>nenwagens g<span class=\"_ _f\"></span>ekocht voor 85 kEUR.  De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt samen te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2021 68<span class=\"ls0\"> </span>968<span class=\"ls0\"> </span>1.701 1.155 138<span class=\"ls0\"> </span>4.030 Toevoegingen -99-83-182Vervreemdingen - - - (138)-(138)Bruto boekwaarde op 31.12.2021 68<span class=\"ls0\"> </span>1.067<span class=\"ls0\"> </span>1.701<span class=\"ls0\"> </span>1.100<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.074<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 68<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>464<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.345 Afschrijvingskost van boekjaar -62239<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>-514Terugname door vervreemdingen - - - (82)-(82)Bijzondere waardevermindering -89- - -89<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 -127576<span class=\"ls0\"> </span>505<span class=\"ls0\"> </span>-1.208De <span class=\"_ _e\"></span>voornaamste <span class=\"_ _c\"></span>investering <span class=\"_ _c\"></span>betrof <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>vernieuwing <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>meubilair <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>IT-uitrusting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>zowel <span class=\"_ _e\"> </span>de Vennootschap <span class=\"_ _16\"> </span>als <span class=\"_ _1e\"> </span>bij<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>Magellan <span class=\"_ _1a\"> </span>evenals <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>gebruikelijke<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>ver<span class=\"_ _3\"></span>vanging <span class=\"_ _1a\"> </span>van bedrijfswagens.(10)   <span class=\"_ _c\"></span>Vorderingen uit financi\u00eble <span class=\"_ _f\"></span>leasing op lange termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden <span class=\"_ _f\"></span>samengevat: 31.12.2022 31.12.2021 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> lange termijn kEUR kEUR Netto contante waard<span class=\"_ _4\"></span>e leasecontracten<span class=\"_ _4\"></span> 8.974 7.604 Provisie verbreking op<span class=\"_ _4\"></span>enstaande contracten<span class=\"_ _4\"></span> (672)<span class=\"ls0\"> </span>(504)<span class=\"ls0\"> </span>Totaal 8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Onder <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>fin<span class=\"_ _f\"></span>anci\u00eble <span class=\"_ _2\"></span>leasing <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lange <span class=\"_ _2\"></span>termijnged<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>lte <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ordering <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e financi\u00eble <span class=\"_ _9\"> </span>lease-overeenkomst<span class=\"_ _3\"></span>en <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _9\"> </span>conform <span class=\"_ _36\"> </span>IFRS <span class=\"_ _9\"> </span>16, <span class=\"_\"> </span>r<span class=\"_ _f\"></span>ekening <span class=\"_\"> </span>houd<span class=\"_ _f\"></span>end <span class=\"_ _36\"> </span>met <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>impliciete<span class=\"_ _f\"></span> rentevoet <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>kracht<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>omzeterkennin<span class=\"_ _3\"></span>g. <span class=\"_ _4\"></span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>voorges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde <span class=\"_ _4\"></span>boekjaren <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span><span class=\"ls21\">21<span class=\"_ _4\"></span></span> <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> 2022 bedraagt dez<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>onveranderd 5%.  De <span class=\"_ _f\"></span>bijzond<span class=\"_ _3\"></span>ere <span class=\"_ _f\"></span>waardevermindering <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>89 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>had <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _3a\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>activa<span class=\"_ _3\"></span> van EasyOrder en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>loeide v<span class=\"_ _3\"></span>oort uit de i<span class=\"_ _3\"></span>mpairment test.    Op <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _e\"> </span>20<span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _e\"> </span>stemt <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rdering<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>overeen <span class=\"_ _e\"> </span>met <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>netto <span class=\"_ _e\"> </span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>8<span class=\"_ _4\"></span>.302 <span class=\"_ _e\"></span>kEUR <span class=\"_ _e\"></span>in vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>7.100 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _4\"></span>2021. <span class=\"_ _2\"></span>Dit <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>nettobedragen, <span class=\"_ _4\"></span>m.a.w. <span class=\"_ _2\"></span>na <span class=\"_ _4\"></span>afwaardering <span class=\"_ _4\"></span>van het openstaand kapita<span class=\"_ _f\"></span>al m<span class=\"_ _4\"></span>.b.t. de vorderin<span class=\"_ _3\"></span>gen uit finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_ _4\"></span>lease ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge van termin<span class=\"_ _3\"></span>alklanten die i<span class=\"_ _f\"></span>n faling <span class=\"_ _5\"> </span>kunnen <span class=\"_ _6\"> </span>gaan <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>bijkomende <span class=\"_ _5\"> </span>mate <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>provisie <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>churn <span class=\"_ _5\"> </span>rate <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>EasyOrder softwareklanten. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"> </span>provisie <span class=\"_ _e\"> </span>vertegenwoordigt <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zgn. <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>erwachte <span class=\"_ _e\"> </span>kredietverliezen <span class=\"_ _c\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">expected <span class=\"_ _e\"> </span>credit<span class=\"_ _3\"></span> </span>losses<span class=\"ff2f\">).  </span>Een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>168 <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>aangelegd <span class=\"_ _2\"></span>ten <span class=\"_ _b\"></span>laste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2022, <span class=\"_ _b\"></span>waardoor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _2\"></span>toeneemt <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>72 kEUR, om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rekenin<span class=\"_ _f\"></span>g <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>hogere kredietverliezen (7<span class=\"_ _4\"></span>,5% i.p.v. <span class=\"_ _4\"></span>6% <span class=\"_ _4\"></span>in 2021)<span class=\"_ _4\"></span><span class=\"ls22\">. </span>Deze <span class=\"_ _4\"></span>verhoging is <span class=\"_ _4\"></span>in grote <span class=\"_ _4\"></span>mate <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gevolg v<span class=\"_ _4\"></span>an de <span class=\"_ _2\"></span>toetreding van <span class=\"_ _4\"></span>Payment <span class=\"_ _4\"></span>Solutions, <span class=\"_ _4\"></span>waardoor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>substantieel bedrag <span class=\"_ _4\"></span>aan financi\u00eble lease <span class=\"_ _3\"></span>vorderingen<span class=\"_ _f\"></span> w<span class=\"_ _4\"></span>orden erkend. <span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>volgende <span class=\"_ _2\"></span>maturiteit <span class=\"_ _b\"></span>kan <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>voorgesteld, <span class=\"_ _2\"></span>zij <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span><span class=\"ff33\">nominale</span> <span class=\"_ _b\"></span>bedragen <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>gefactureerd <span class=\"_ _2\"></span>zullen worden op (middel)lang<span class=\"_ _f\"></span>e termijn (meer dan \u00e9\u00e9n ja<span class=\"_ _f\"></span>ar) :   2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Totaal Maturiteit leasevorderingen<span class=\"_ _4\"></span> kEUR kEUR kEUR kEUR kEUR kEUR kEUR 31.12.20<span class=\"ls2d\">22</span> - 3.890 3.120 2.112 846<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>9.985 31.12.2021 3.168 2.652 1.918 747<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>- 8.498  (*) zie no<span class=\"_ _3\"></span>ot (15) De <span class=\"_ _b\"></span>toename <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>deze <span class=\"_ _b\"></span>rubriek <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>2022 <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>gevolg <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acquisitie <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>P<span class=\"_ _4\"></span>ayment <span class=\"_ _b\"></span>Soluti<span class=\"_ _3\"></span>ons. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>voert eenzelfde acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iteit als <span class=\"_ _f\"></span>Keyware Smart Card<span class=\"_ _3\"></span> Division<span class=\"_ _3\"></span> waarbij haar <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten in<span class=\"_ _f\"></span> aanmerking komen <span class=\"_ _f\"></span>om te worden verwerkt als<span class=\"_ _f\"></span> financi\u00eble leases.  (15) <span class=\"_ _2c\"> </span>Vorderingen uit fina<span class=\"_ _3\"></span>nci\u00eble leasing<span class=\"_ _f\"></span> op korte termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span>  31.12.2022 31.12.2021 korte termijn kEUR kEUR Uitstaande v<span class=\"_ _4\"></span>orderingen en netto con<span class=\"_ _4\"></span>tante waarde leasecon<span class=\"_ _4\"></span>tracten<span class=\"_ _4\"></span> 9.247 8.238 Afwaardering lease debiteur<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> (1.252) (1.092) Totaal 7.995<span class=\"ls0\"> </span>7.146<span class=\"ls0\"> </span>Deze <span class=\"_ _5\"> </span>rubriek <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>.a. <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>korte <span class=\"_ _5\"> </span>te<span class=\"_ _4\"></span>rmijngedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>vordering <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>financi\u00eble <span class=\"_ _5\"> </span>lease<span class=\"_ _4\"></span>-overeenkomsten <span class=\"_ _c\"></span>verwerkt<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>conform <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Standaard <span class=\"_ _c\"></span>IFRS <span class=\"_ _e\"> </span>16. <span class=\"_ _e\"> </span>Ook <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>reeds <span class=\"_ _e\"> </span>gefactureerde, <span class=\"_ _c\"></span>openstaande bedragen maken hier<span class=\"_ _f\"></span> deel van uit.  De <span class=\"_ _5\"> </span>provisie <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>afwaard<span class=\"_ _f\"></span>ering <span class=\"_ _5\"> </span>debiteuren <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>zowel <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>afwaarderin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>reeds <span class=\"_ _5\"> </span>gefactureerde<span class=\"_ _f\"></span> bedragen als de ve<span class=\"_ _3\"></span>rwachte kredie<span class=\"_ _f\"></span>tv<span class=\"_ _4\"></span>erliezen <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p de lease c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten op ten h<span class=\"_ _f\"></span>oogste \u00e9\u00e9n jaar.  De toena<span class=\"_ _f\"></span>me van <span class=\"_ _3\"></span>zowel <span class=\"_ _f\"></span>de uitstaande <span class=\"_ _f\"></span>vorderingen als <span class=\"_ _3a\"></span>de provisie z<span class=\"_ _3\"></span>ijn <span class=\"_ _3\"></span>het gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lg v<span class=\"_ _f\"></span>an de <span class=\"_ _3\"></span>toetreding <span class=\"_ _f\"></span>van de overgenomen venn<span class=\"_ _f\"></span>ootsc<span class=\"_ _4\"></span>hap. (21) <span class=\"_ _2c\"> </span>Leasingverplichtingen<span class=\"_ _f\"></span> <span class=\"ff3b\">\u2013<span class=\"_ _4\"></span></span> langlopen<span class=\"_ _3\"></span>de verplichtingen<span class=\"_ _f\"></span> De leasingverpli<span class=\"_ _f\"></span>chtingen betreffen uitsluitend de<span class=\"_ _f\"></span> gebruiksrechten op onr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>erende goederen.  31.12.2022 31.12.2021 Leasingverplichtingen <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> langlop<span class=\"_ _4\"></span>ende verplichtingen<span class=\"_ _4\"></span> kEUR kEUR Gebruiksrechten op on<span class=\"_ _4\"></span>roerende goederen<span class=\"_ _4\"></span> 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Totaal 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Deze gebruiksrechten<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>weerspiegelen de rechten<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>op het pand van de Vennootschap en het pand van een dochtervennootschap<span class=\"_ _3\"></span>.  De mutatie v<span class=\"_ _3\"></span>an de gebruiksrec<span class=\"_ _f\"></span>hten is als volgt :  31.12.2022 31.12.2021 Mutatie van d<span class=\"_ _4\"></span>e gebruiksrechten<span class=\"_ _4\"></span> kEUR kEUR Saldo per 01.01 578<span class=\"ls0\"> </span>818<span class=\"ls0\"> </span>Afgelost tijdens het b<span class=\"_ _4\"></span>oekjaar (234)<span class=\"ls0\"> </span>(240)<span class=\"ls0\"> </span>Nieuwe gebruiksrechten o<span class=\"_ _4\"></span>ntstaan t<span class=\"_ _4\"></span>ijdens het boekjaa<span class=\"_ _4\"></span>r  288<span class=\"ls0\"> </span>- Saldo per 31.12<span class=\"_ _4\"></span> 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Eind <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>saldo, <span class=\"_ _f\"></span>lange <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>tesamen, <span class=\"_ _3a\"></span>632 <span class=\"_ _f\"></span>kEUR, <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>onderstaande <span class=\"_ _f\"></span>maturiteit<span class=\"_ _3\"></span> van de niet verdisc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nteerd<span class=\"_ _3\"></span>e kasstromen: 31.12.2022 31.12.2021 Toekomstige aflossings<span class=\"_ _4\"></span>verplichtingen gebruiks<span class=\"_ _4\"></span>rechten<span class=\"_ _4\"></span> kEUR kEUR 2022<span class=\"ls0\"> </span>-2342023<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>1722024<span class=\"ls0\"> </span>207<span class=\"ls0\"> </span>1722025<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2026<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2027<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2028<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>- Totaal 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Reconciliatie met<span class=\"_ _3\"></span> de kasstromenta<span class=\"_ _f\"></span>bel De <span class=\"_ _1e\"> </span>reconcilia<span class=\"_ _f\"></span>tie <span class=\"_ _1e\"> </span>tussen <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>evolutie <span class=\"_ _1a\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1a\"> </span>lease <span class=\"_ _1a\"> </span>schulden <span class=\"_ _1e\"> </span>(volgens <span class=\"_ _1a\"> </span>balansmutaties) <span class=\"_ _1a\"> </span>en <span class=\"_ _1e\"> </span>de<span class=\"_ _f\"></span> financieringskasstr<span class=\"_ _f\"></span>omen uit de kasstromentabel<span class=\"_ _f\"></span> kan als volgt worden voorgest<span class=\"_ _f\"></span>eld:<span class=\"_ _4\"></span> Reconciliatie balans<span class=\"_ _4\"></span>mutaties lease verplichtin<span class=\"_ _4\"></span>gen en kasstro<span class=\"_ _4\"></span>mentabel<span class=\"_ _4\"></span> In kEUR Totale leasingverplichtingen<span class=\"_ _4\"></span> op 01.01.20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> 818<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld in 20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> (242)<span class=\"ls0\"> </span>Totale leasingverplichtingen<span class=\"_ _4\"></span> op 31.12.20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> 578<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaan<span class=\"_ _4\"></span>de schuld in 20<span class=\"_ _4\"></span><span class=\"ls54\">22</span> (2<span class=\"ls54\">34<span class=\"ls0\">) </span></span>Subtotaal 344<span class=\"ls0\"> </span>Nieuwe verplichting<span class=\"_ _4\"></span> van 2022 niet via k<span class=\"_ _4\"></span>asstromen ontstaa<span class=\"_ _4\"></span>n 288<span class=\"ls0\"> </span>Totale leasingverplichtingen<span class=\"_ _4\"></span> op 31.12.20<span class=\"_ _4\"></span><span class=\"ls54\">22</span> 632<span class=\"ls0\"> </span>(25) <span class=\"_ _13\"> </span>Leasingverpl<span class=\"_ _3\"></span>ichtingen <span class=\"ff3b\">\u2013</span> kortlopend<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Leasingverplichtingen <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kortlo<span class=\"_ _4\"></span>pende verplichtingen<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Gebruiksrechten bedrijfspan<span class=\"_ _4\"></span>den 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Totaal 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Voor verdere t<span class=\"_ _3\"></span>oelichting verwijzen w<span class=\"_ _f\"></span>e naar Leasingverplichtin<span class=\"_ _3\"></span>gen <span class=\"ff37\">\u2013</span> langlopend (noot 2<span class=\"_ _3\"></span>1). (40)  <span class=\"_ _19\"> </span>Lease-overeenkomsten Lease contracten <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rden h<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ofdzakelijk afgesl<span class=\"_ _f\"></span>oten voor een period<span class=\"_ _f\"></span>e van 60 maanden of 5<span class=\"_ _3\"></span> jaren, maar<span class=\"_ _f\"></span> ook kortere ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn zijn mog<span class=\"_ _3\"></span>elijk.  De <span class=\"_ _2\"></span>verhuurprijs <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pgesplitst <span class=\"_ _4\"></span>tussen <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>onderhoudscomponenten.<span class=\"_ _f\"></span> Voor <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>omzeterkenning <span class=\"_ _b\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>actuele <span class=\"_ _b\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>berekend <span class=\"_ _c\"></span>over <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>volledige<span class=\"_ _f\"></span> duurtijd <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>die <span class=\"_ _3a\"></span>dan <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>geregistreerd <span class=\"_ _3a\"></span>in <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>maand <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>contract <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>aanvang <span class=\"_ _3a\"></span>neemt (installatie). <span class=\"_ _f\"></span>M<span class=\"_ _4\"></span>aandelijks <span class=\"_ _f\"></span>wordt een financi\u00eble<span class=\"_ _f\"></span> opbrengst erk<span class=\"_ _f\"></span>end dewelke het <span class=\"_ _f\"></span>verschil tussen de <span class=\"_ _f\"></span>totale waarde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>geactualiseerde <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>weergeeft. <span class=\"_ _4\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>betr<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>king <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het<span class=\"_ _3\"></span> onderhoud wordt gespr<span class=\"_ _3\"></span>eid, over d<span class=\"_ _3\"></span>e duurtijd van het <span class=\"_ _3\"></span>contract, in <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pbrengst geno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en.   De <span class=\"_ _b\"></span>bruto-investering <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>nominale <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto-lease <span class=\"_ _b\"></span>component <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract, abstractie <span class=\"_ _f\"></span>makend van <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>ijdswaarde van <span class=\"_ _f\"></span>het geld <span class=\"_ _f\"></span>of van <span class=\"_ _f\"></span>de implici<span class=\"_ _f\"></span>ete intrest. <span class=\"_ _f\"></span>De nett<span class=\"_ _3\"></span>o-investering is<span class=\"_ _f\"></span> de <span class=\"_ _c\"></span>netto <span class=\"_ _e\"> </span>geactualiseerde <span class=\"_ _b\"></span>waarde <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>deze <span class=\"_ _c\"></span>bedragen, <span class=\"_ _c\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _c\"></span>lease <span class=\"_ _c\"></span>vorderingen <span class=\"_ _c\"></span>terug <span class=\"_ _c\"></span>te vinden zijn op de balans. H<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> verschil tussen beid<span class=\"_ _3\"></span>e zijn de intrest<span class=\"_ _f\"></span>en, uitgedrukt aan nominale waard<span class=\"_ _f\"></span>e, de zgn. niet-verdien<span class=\"_ _3\"></span>de financierin<span class=\"_ _f\"></span>gsbaten.  De <span class=\"_ _f\"></span>activa <span class=\"_ _3a\"></span>co<span class=\"_ _4\"></span>rresponder<span class=\"_ _3\"></span>end <span class=\"_ _3a\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>financi\u00eble<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>lease, <span class=\"_ _3a\"></span>worden <span class=\"_ _f\"></span>opgenomen <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>de b<span class=\"_ _f\"></span>alans <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>gepresenteerd<span class=\"_ _f\"></span> als een<span class=\"_ _f\"></span> vordering, <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>een bedrag <span class=\"_ _f\"></span>dat g<span class=\"_ _3\"></span>elijk <span class=\"_ _f\"></span>is aan <span class=\"_ _f\"></span>de n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to-investering <span class=\"_ _f\"></span>in d<span class=\"_ _f\"></span>e lease, <span class=\"_ _f\"></span>rekening <span class=\"_ _f\"></span>houdend met <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>impliciete <span class=\"_ _7\"> </span>rente. <span class=\"_ _7\"> </span>Deze <span class=\"_ _7\"> </span>bedraagt <span class=\"_ _7\"> </span>consisten<span class=\"_ _f\"></span>t <span class=\"_ _5\"> </span>5 <span class=\"_ _7\"> </span>% <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>beide <span class=\"_ _7\"> </span>jaren. <span class=\"_\"> </span>De <span class=\"_ _5\"> </span>gepresent<span class=\"_ _f\"></span>eerde vorderingen <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>minder <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>omvatten <span class=\"_ _4\"></span>naast <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>openstaande <span class=\"_ _2\"></span>reeds<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>gefactureerde <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span>en tevens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>12 <span class=\"_ _2\"></span>maanden <span class=\"_ _2\"></span>nog <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>factureren <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>hoofde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>lopende <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> lease contracten. <span class=\"_ _3\"></span> De waardevermin<span class=\"_ _3\"></span>deringen betreffen d<span class=\"_ _f\"></span>e op lange en korte ter<span class=\"_ _3\"></span>mijn vorderingen g<span class=\"_ _f\"></span>eboekte bedragen.  31.12.2022 31.12.2021 Lease-overeenkomsten <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> uitstaa<span class=\"_ _4\"></span>nde en nog te factureren b<span class=\"_ _4\"></span>edragen<span class=\"_ _4\"></span> Noot kEUR kEUR Bruto-investering (n<span class=\"_ _4\"></span>ominale waarde)<span class=\"_ _4\"></span> 19.344<span class=\"ls0\"> </span>16.786<span class=\"ls0\"> </span>- niet langer dan \u00e9\u00e9n jaar <span class=\"_ _4\"></span> 9.359 8.288 - langer dan \u00e9\u00e9n jaar en n<span class=\"_ _4\"></span>iet langer dan<span class=\"_ _4\"></span> 5 jaar  9.968 8.485 - langer dan  5 jaa<span class=\"_ _4\"></span>r 17<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>Netto-investering <span class=\"_ _29\"> </span>(nett<span class=\"_ _4\"></span>o <span class=\"_ _29\"> </span>contante<span class=\"_ _4\"></span> <span class=\"_ _29\"> </span>waarde, <span class=\"_ _29\"> </span>exclusief 18.221<span class=\"ls0\"> </span>15.842<span class=\"ls0\"> </span><span class=\"fc2 sc0\">waar</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">m</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">)</span><span class=\"fc2 sc0\"> </span>- niet langer dan \u00e9\u00e9n jaar<span class=\"_ _4\"></span> (15) 9.247 8.238 - langer dan \u00e9\u00e9n jaar en <span class=\"_ _4\"></span>niet lan<span class=\"_ _4\"></span>ger dan 5 jaar<span class=\"_ _4\"></span> (10) 8.959 7.593 - langer dan  5 jaa<span class=\"_ _4\"></span>r (10) 15<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Niet-verdiende financierings<span class=\"_ _4\"></span>baten (nom<span class=\"_ _4\"></span>inale waarde <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> NCW)<span class=\"_ _4\"></span> 1.123<span class=\"ls0\"> </span>944<span class=\"ls0\"> </span>Restwaarden - - Waardeverminder<span class=\"_ _4\"></span>ingen  (1.924) (1.596)  Waardevermindering (<span class=\"_ _4\"></span>-) voor o<span class=\"_ _4\"></span>ninbare vorderingen &lt; 1 <span class=\"_ _4\"></span>jaar<span class=\"_ _4\"></span> (15) (1.252) (1.092)  Waardevermindering (<span class=\"_ _4\"></span>-) voor o<span class=\"_ _4\"></span>ninbare vorderingen &gt; 1 <span class=\"_ _4\"></span>jaar &amp; &gt; 5 jaar<span class=\"_ _4\"></span> (10) (672)<span class=\"ls0\"> </span>(504)<span class=\"ls0\"> </span>Er <span class=\"_ _6\"> </span>zijn <span class=\"_ _a\"> </span>geen <span class=\"_ _6\"> </span>restwaarden <span class=\"_ _6\"> </span>voorzien <span class=\"_ _a\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>financi\u00eble <span class=\"_ _6\"> </span>lease <span class=\"_ _6\"> </span>contracten <span class=\"_ _6\"> </span>aangezien <span class=\"_ _6\"> </span>de <span class=\"_ _14\"> </span>lessee <span class=\"_ _6\"> </span>de betaalterminal <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>kopen <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>contract. <span class=\"_ _2\"></span>Zodoende <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>er <span class=\"_ _b\"></span>evenmin <span class=\"_ _2\"></span>winsten <span class=\"_ _2\"></span>of verliezen te verm<span class=\"_ _f\"></span>elden bij de verkoop. Er zijn e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>enmin<span class=\"_ _3\"></span> variabele leasevergo<span class=\"_ _f\"></span>edingen. Zoals <span class=\"_\"> </span>gest<span class=\"_ _f\"></span>eld <span class=\"_\"> </span>omvatten <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>vorderingen <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>minder<span class=\"_ _3\"></span> <span class=\"_\"> </span>dan <span class=\"_\"> </span>\u00e9<span class=\"_ _f\"></span>\u00e9n <span class=\"_\"> </span>jaar <span class=\"_\"> </span>te<span class=\"_ _f\"></span>ve<span class=\"_ _4\"></span>ns <span class=\"_\"> </span>de <span class=\"_\"> </span>reeds <span class=\"_ _36\"> </span>gefactureerde,<span class=\"_ _f\"></span> openstaande <span class=\"_ _f\"></span>bedragen. <span class=\"_ _f\"></span>Abstractie<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>makend <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>deze <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>kan <span class=\"_ _f\"></span>dan <span class=\"_ _f\"></span>onderstaand <span class=\"_ _f\"></span>overzicht <span class=\"_ _f\"></span>worden bekomen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>uitsluitend <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>nominale <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contante <span class=\"_ _4\"></span>waarden <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>alle<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>to<span class=\"_ _4\"></span>ekomstige <span class=\"_ _4\"></span>nog <span class=\"_ _2\"></span>te factureren strom<span class=\"_ _3\"></span>en op minder dan<span class=\"_ _3\"></span> \u00e9\u00e9n jaar en meer d<span class=\"_ _f\"></span>an \u00e9\u00e9n jaar. 31.12.2022 31.12.2021 Lease-overeenkomsten <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> saldo<span class=\"_ _4\"></span> van de n<span class=\"_ _4\"></span>og te factureren bedragen<span class=\"_ _4\"></span> kEUR kEUR Netto-investering <span class=\"_ _2e\"> </span>(netto <span class=\"_ _2e\"> </span>contante <span class=\"_ _34\"> </span>waard<span class=\"_ _4\"></span>e, <span class=\"_ _2e\"> </span>exclusief 9.247 8.238 waardevermindering)<span class=\"_ _4\"></span> - gefactureerde bedragen<span class=\"_ _4\"></span> (4.321) (4.128) = nog te factureren bedra<span class=\"_ _4\"></span>gen &lt; 1 jaar<span class=\"_ _4\"></span> 4.926 4.110 + nog te factureren bedra<span class=\"_ _4\"></span>gen &gt; 1 jaar <span class=\"_ _4\"></span> 8.974 7.604 = nog te factureren bedra<span class=\"_ _4\"></span>gen (NCW)<span class=\"_ _4\"></span> 13.900 11.714 Nominale waarde <span class=\"_ _4\"></span> 15.023 12.658 Niet-verdiende financieringsb<span class=\"_ _4\"></span>aten (nominale waard<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> NCW) 1.123 944<span class=\"ls0\"> </span>De maturiteitstabell<span class=\"_ _f\"></span>en van de verwachte brut<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> inkomsten zi<span class=\"_ _f\"></span>jn als volgt samen te vatten: <span class=\"_ _f\"></span>  <span class=\"_ _4\"></span>  31.12.2022 31.12.2021 Maturiteitstabellen m.b.t. d<span class=\"_ _4\"></span>e ver<span class=\"_ _4\"></span>wachte te factureren bru<span class=\"_ _4\"></span>to bedra<span class=\"_ _4\"></span>gen kEUR kEUR 2022<span class=\"ls0\"> </span>- 4.160 2023<span class=\"ls0\"> </span>5.038 3.168 2024<span class=\"ls0\"> </span>3.890 2.652 2025<span class=\"ls0\"> </span>3.120 1.918 2026<span class=\"ls0\"> </span>2.112 747<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>846<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>- Totaal 15.023<span class=\"ls0\"> </span>12.658<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-4": {
   "value": "(j)<span class=\"_\"> </span>Vorderingen<span class=\"_ _f\"></span> uit <span class=\"_ _4\"></span>financi\u00eb<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>e leaseActiva <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>aangehoud<span class=\"_ _f\"></span>en, <span class=\"_ _b\"></span>worden <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>balans <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>een<span class=\"_ _f\"></span> vordering voor een<span class=\"_ _f\"></span> bedrag dat gelijk is aan de n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to-investering<span class=\"_ _3\"></span> in de lease. De <span class=\"_ _2c\"> </span>verhuurprijs <span class=\"_ _1d\"> </span>van <span class=\"_ _2c\"> </span>een <span class=\"_ _1d\"> </span>contract <span class=\"_ _2c\"> </span>wordt <span class=\"_ _1d\"> </span>opgesplitst <span class=\"_ _2c\"> </span>tussen <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2c\"> </span>netto<span class=\"_ _4\"></span>-<span class=\"ls28\">huur</span>- <span class=\"_ _1d\"> </span>en <span class=\"_ _2c\"> </span>ee<span class=\"_ _4\"></span>n onderhoudscomponen<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De actuele <span class=\"_ _4\"></span>waarde v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-huur over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>volledige duurtijd (ov<span class=\"_ _4\"></span>erwegend<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>60 <span class=\"_ _4\"></span>maanden)</span>van het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>wordt berekend <span class=\"_ _f\"></span><span class=\"ff33\">aan de <span class=\"_ _f\"></span>hand va<span class=\"_ _3\"></span>n d<span class=\"_ _3\"></span>e impliciete <span class=\"_ _f\"></span>rentevoet <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>lease<span class=\"ff2f\">. Deze</span></span>netto <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>integraal <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>om<span class=\"_ _4\"></span>zet <span class=\"_ _f\"></span>geregistreerd <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>maand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nstallatie <span class=\"_ _f\"></span>vande o<span class=\"_ _4\"></span>nderliggende<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betaalterminal. Het <span class=\"_ _4\"></span>verschil tussen de <span class=\"_ _4\"></span>bruto <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>netto waarde wordt <span class=\"_ _4\"></span>in definanci\u00eble opbrengst<span class=\"_ _3\"></span>en opgenomen, cumulatief<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>over de looptijd van de leaseovereenk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mst.Op die <span class=\"_ _4\"></span>manier wordt <span class=\"_ _4\"></span>er een <span class=\"_ _4\"></span>constant periodiek rendement behaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de netto-investering in de lease (cfr. IFRS<span class=\"_ _f\"></span> 16 Standaard Leases);    \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">De <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>met <span class=\"_\"> </span>b<span class=\"_ _3\"></span>etrekking <span class=\"_ _9\"> </span>tot <span class=\"_\"> </span>het <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nderhoud <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>gespreid, <span class=\"_ _36\"> </span>over <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>duurti<span class=\"_ _f\"></span>jd <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>het</span>contract, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pbrengst <span class=\"_ _4\"></span>genomen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>ominale <span class=\"_ _2\"></span>waard<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>(cfr. <span class=\"_ _2\"></span>IFRS<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _4\"></span>Standaard <span class=\"_ _4\"></span>opbrengstenuit <span class=\"_ _f\"></span>contracten <span class=\"_ _f\"></span>met klan<span class=\"_ _3\"></span>ten). <span class=\"_ _f\"></span>De onderh<span class=\"_ _f\"></span>oudscomponent <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>elk jaar <span class=\"_ _f\"></span>onderworp<span class=\"_ _f\"></span>en aan <span class=\"_ _f\"></span>eenex post of nacalcul<span class=\"_ _3\"></span>atieEen <span class=\"_ _f\"></span>provisie <span class=\"_ _f\"></span>voor te<span class=\"_ _f\"></span> verwa<span class=\"_ _f\"></span>chten <span class=\"_ _3\"></span>kredietverliezen <span class=\"_ _3a\"></span>(<span class=\"ff39\">Expected <span class=\"_ _3\"></span>Credit <span class=\"_ _f\"></span>Losses <span class=\"_ _f\"></span>of \u2018EC<span class=\"_ _f\"></span>L\u2019<span class=\"ff2f\">) wordt<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>erkend. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e </span></span>Groep <span class=\"_ _f\"></span>kiest <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>vereenvoudigde <span class=\"_ _f\"></span>aanpak <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kredietverliezen <span class=\"_ _f\"></span>beschouwt <span class=\"_ _3a\"></span>over <span class=\"_ _3\"></span>looptijd<span class=\"_ _f\"></span> van de lease contracten m.b<span class=\"_ _3\"></span>.t. de betaalterminals. Voor SWAPS <span class=\"_ _3\"></span>of omwisselingen<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an toestellen is<span class=\"_ _3\"></span> er <span class=\"_ _9\"> </span>geen <span class=\"_ _9\"> </span>specifiek <span class=\"_ _9\"> </span>kredietrisico.<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>Bij <span class=\"_ _36\"> </span>stopzetting<span class=\"_ _f\"></span>en <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>falingen <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>er <span class=\"_ _9\"> </span>dat <span class=\"_ _9\"> </span>wel.<span class=\"_ _4\"></span><span class=\"ff35 fsb fc2a\"> <span class=\"_ _36\"> </span></span>Voor <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>risico <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> stopzettingen <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>fali<span class=\"_ _f\"></span>ngen <span class=\"_\"> </span>worden <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>lease <span class=\"_ _36\"> </span>vorderingen <span class=\"_ _36\"> </span>onderworpen <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>s<span class=\"_ _f\"></span>pecifieke <span class=\"_\"> </span>analys<span class=\"_ _3\"></span>es inzake de inbaarheid op basis van een reeks paramete<span class=\"_ _f\"></span>rs: erv<span class=\"_ _4\"></span>aringscijfers inzak<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>be\u00ebindigingen van contract <span class=\"_ _5\"> </span>(stopzettingen) <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>falingen, <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>dekking <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>uitstaande <span class=\"_ _5\"> </span>vo<span class=\"_ _4\"></span>rdering <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _6\"> </span>van<span class=\"_ _3\"></span> stopzetting van h<span class=\"_ _3\"></span>et contrac<span class=\"_ _3\"></span>t door de toepassing <span class=\"_ _f\"></span>van verbrekingsvergoedingen. Het <span class=\"_ _4\"></span>risico op kredietverliez<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>stopzettingen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>van lease contracten is <span class=\"_ _4\"></span>het grootst <span class=\"_ _4\"></span>bij aanvang v<span class=\"_ _4\"></span>an<span class=\"_ _f\"></span> het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>omdat d<span class=\"_ _f\"></span>e netto <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>van de<span class=\"_ _f\"></span> lease <span class=\"_ _f\"></span>vordering d<span class=\"_ _3\"></span>an h<span class=\"_ _3\"></span>et <span class=\"_ _f\"></span>hoogst is<span class=\"_ _f\"></span>. Dit <span class=\"_ _f\"></span>risico n<span class=\"_ _3\"></span>eemt stelselmatig <span class=\"_ _1a\"> </span>af <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>pu<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"> </span>waarbij <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>netto <span class=\"_ _1e\"> </span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _1e\"> </span>gelijk<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>aan <span class=\"_ _1a\"> </span>de verbrekingsverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_\"> </span>die <span class=\"_\"> </span>in <span class=\"_\"> </span>geval <span class=\"_ _7\"> </span>van <span class=\"_\"> </span>eenzijdige <span class=\"_\"> </span>opzeg <span class=\"_\"> </span>van <span class=\"_\"> </span>toepassing <span class=\"_\"> </span>wordt. <span class=\"_\"> </span>Dit <span class=\"_ _7\"> </span>heet <span class=\"_\"> </span>het<span class=\"_ _f\"></span> kantelpunt. Het <span class=\"_ _b\"></span>risico <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>kredietverliezen <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>falingen <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>steeds <span class=\"_ _b\"></span>aanwezig. <span class=\"_ _b\"></span>Op <span class=\"_ _b\"></span>basis <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>ervaringscijfers <span class=\"_ _b\"></span>komt men uit op een af<span class=\"_ _3\"></span>waarderingspercentag<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>dat wordt <span class=\"_ _f\"></span>toegepast op de uitstaande <span class=\"_ _f\"></span>leasevorderingen. Wat de <span class=\"_ _f\"></span>lease vord<span class=\"_ _f\"></span>eringen betreft <span class=\"_ _f\"></span>m.b.t. software,<span class=\"_ _3\"></span> daar<span class=\"_ _f\"></span> wordt de<span class=\"_ _3\"></span> churn <span class=\"_ _f\"></span>rate van <span class=\"_ _f\"></span>het cli\u00ebnteel <span class=\"_ _f\"></span>mede in aanmerking geno<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en om de pro<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>isie te bepal<span class=\"_ _3\"></span>en.    p.2. Lease opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten  Opbrengsten <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>betre<span class=\"_ _3\"></span>kking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span><span class=\"ff31\">contracten <span class=\"_\"> </span>inzake <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>verhuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals<span class=\"ff2f\"> <span class=\"_\"> </span>worden </span></span>verwerkt <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span>de Standaard<span class=\"_ _3\"></span> IF<span class=\"_ _3\"></span>RS 16 <span class=\"_ _f\"></span>Leases, <span class=\"_ _f\"></span>vanuit de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ptiek <span class=\"_ _f\"></span>van leasin<span class=\"_ _f\"></span>ggever (\u2018lessor\u2019),<span class=\"_ _3\"></span> voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gedeelte van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur. Onder <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur <span class=\"_ _4\"></span>wordt verstaan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>huurprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lease<span class=\"_ _f\"></span> contract verminderd met de (stand alone) <span class=\"_ _4\"></span>prijs van het onderhoud. De <span class=\"_ _4\"></span>netto huur wordt verwerkt<span class=\"_ _f\"></span> volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>principes <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _b\"></span>Standaard <span class=\"_ _2\"></span>(Leases) <span class=\"_ _2\"></span>terwijl <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>onderhoud<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>wordt genomen <span class=\"_ _9\"> </span>co<span class=\"_ _4\"></span>nform <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>bepalingen <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>IFRS <span class=\"_ _36\"> </span>15 <span class=\"_ _36\"> </span>Standaard <span class=\"_ _36\"> </span>(Opbrengsten <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>contracten <span class=\"_ _36\"> </span>met kl<span class=\"ls0\">anten).   </span>De boekhoudkundig<span class=\"_ _f\"></span>e verwerking is als volgt:  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Bij <span class=\"_ _f\"></span>installatie <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betrokken <span class=\"_ _f\"></span>betaalterminal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>wordt <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>contrac<span class=\"_ _3\"></span>tuele <span class=\"_ _f\"></span>omzet <span class=\"_ _3a\"></span>erkend. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>netto </span></span>contante <span class=\"_ _2\"></span>waarde <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>geboekt <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>opgenomen <span class=\"_ _2\"></span>als <span class=\"_ _c\"></span>lease vordering op de balan<span class=\"_ _f\"></span>s (<span class=\"_ _4\"></span>lange ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn en korte ter<span class=\"_ _f\"></span>mijn bestanddeel) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De contractuele verhuurprijs wordt in twee bestandde<span class=\"_ _f\"></span>len <span class=\"_ _4\"></span>gesplitst: de netto huur, zijnde de </span></span>bruto <span class=\"_ _b\"></span>huur <span class=\"_ _2\"></span>min <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>onderhoudscomponent, <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>verwerkt <span class=\"_ _2\"></span>en anderzijds de onderh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udscomponent, die <span class=\"_ _f\"></span>een apart erkenningspatro<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n volgt (zie<span class=\"_ _3\"></span> infra) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De bepaling van de n<span class=\"_ _f\"></span>etto contante waarde gebeurt<span class=\"_ _f\"></span> op basis van de impliciete ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet van<span class=\"_ _f\"></span> </span></span>het leasecontract \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De kost van de be<span class=\"_ _f\"></span>taalterminal wordt verwerkt<span class=\"_ _3\"></span> onder de kostpri<span class=\"_ _f\"></span>js der verkopen </span></span>\u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>optijd <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>contract<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>er <span class=\"_ _36\"> </span>uitgefactureerd <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>trim<span class=\"_ _f\"></span>estri\u00eble <span class=\"_\"> </span>basis.<span class=\"_ _3\"></span> </span>Daarbij <span class=\"_ _9\"> </span>wordt <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>gefactureerde <span class=\"_ _9\"> </span>omzet <span class=\"_ _36\"> </span>niet <span class=\"_ _9\"> </span>weerhouden <span class=\"_ _9\"> </span>onder <span class=\"_ _9\"> </span>IFRS <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>hetzelfde bedrag in mindering gebr<span class=\"_ _f\"></span>acht van de financi\u00eble leas<span class=\"_ _f\"></span>e vorderingen \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>een <span class=\"_\"> </span>finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_\"> </span>opbrengst <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>rekenin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>gebracht <span class=\"_ _36\"> </span>gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>ooptijd <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het </span>contract op basis <span class=\"_ _3\"></span>van de impliciete r<span class=\"_ _f\"></span>entevoet \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Op <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>nul </span></span>ten gevolge van<span class=\"_ _3\"></span> bovenstaande aanp<span class=\"_ _3\"></span>ak \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>residuwaarde <span class=\"_ _2\"></span>bedongen <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>dus <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het </span></span>contract niet de gel<span class=\"_ _f\"></span>easde betaalterminal verwer<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>en en dient deze teru<span class=\"_ _3\"></span>g te bezor<span class=\"_ _f\"></span>gen Een <span class=\"_ _9\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _9\"> </span>contract <span class=\"_ _e\"></span>kan <span class=\"_ _9\"> </span>tussentijds <span class=\"_ _e\"></span>vervroegd <span class=\"_ _e\"></span>worden <span class=\"_ _9\"> </span>be\u00ebindigd <span class=\"_ _e\"></span>omwille <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>diverse oorzaken <span class=\"_ _f\"></span>: <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>(omwisseling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toestel), <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>vervroegde <span class=\"_ _f\"></span>stopzetting <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>een faling. <span class=\"_ _3a\"></span>Bij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>er <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>nieuw <span class=\"_ _f\"></span>lease <span class=\"_ _3a\"></span>contract <span class=\"_ _f\"></span>getekend <span class=\"_ _3a\"></span>worden <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>initi\u00eble <span class=\"_ _f\"></span>contract<span class=\"_ _f\"></span> automatisch <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>kosteloos <span class=\"_ _5\"> </span>ten <span class=\"_ _6\"> </span>einde <span class=\"_ _6\"> </span>komt. <span class=\"_ _5\"> </span>De <span class=\"_ _6\"> </span>reeds <span class=\"_ _5\"> </span>gebruikte <span class=\"_ _6\"> </span>betaalterminal <span class=\"_ _5\"> </span>wordt<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>terug ontvangen en o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gewisseld<span class=\"_ _f\"></span> do<span class=\"_ _4\"></span>or het nieuwe t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel.  In <span class=\"_\"> </span>geval <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span><span class=\"ff31\">SWAP</span> <span class=\"_\"> </span>(<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>estel <span class=\"_ _36\"> </span>X <span class=\"_\"> </span>wordt <span class=\"_\"> </span>vervange<span class=\"_ _f\"></span>n <span class=\"_\"> </span>door <span class=\"_\"> </span>toestel <span class=\"_\"> </span>Y) <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>stopzetting <span class=\"_\"> </span>is <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e boekhoudkundig<span class=\"_ _3\"></span>e verwerki<span class=\"_ _f\"></span>ng van het<span class=\"_ _f\"></span> be\u00ebindigen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>analoog. Het<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o van<span class=\"_ _f\"></span> de nett<span class=\"_ _f\"></span>o boekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>vordering <span class=\"_ _b\"></span>(contract <span class=\"_ _b\"></span>X) <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>geannuleerd, <span class=\"_ _2\"></span>hetgeen <span class=\"_ _b\"></span>leidt <span class=\"_ _2\"></span>tot een negati<span class=\"_ _f\"></span>eve IFRS<span class=\"_ _f\"></span> omzet. <span class=\"_ _f\"></span>Anderzijds <span class=\"_ _f\"></span>geeft het<span class=\"_ _3\"></span> nieu<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>getekend c<span class=\"_ _3\"></span>ontract <span class=\"_ _3\"></span>(contract <span class=\"_ _f\"></span>Y) aanleidin<span class=\"_ _f\"></span>g tot<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>erkennen v<span class=\"_ _3\"></span>an n<span class=\"_ _3\"></span>ieuwe <span class=\"_ _f\"></span>IFRS omze<span class=\"_ _f\"></span>t. Tesamen<span class=\"_ _f\"></span> beschouwd <span class=\"_ _f\"></span>betekent <span class=\"_ _f\"></span>dit in<span class=\"_ _f\"></span> het g<span class=\"_ _f\"></span>eval van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP een netto-aangroei <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de IF<span class=\"_ _f\"></span>RS omzet. Bij <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span><span class=\"ff31\">vervroegde <span class=\"_ _3a\"></span>stopzetting<span class=\"ff2f\"> <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>kan <span class=\"_ _f\"></span>Keyware<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>aanspraak <span class=\"_ _3a\"></span>maken <span class=\"_ _f\"></span>op <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>contractuele<span class=\"_ _f\"></span> </span></span>bepaalde <span class=\"_ _2\"></span>verbrekings<span class=\"_ _f\"></span>vergoeding <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag. <span class=\"_ _4\"></span>Deze <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>op het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>act <span class=\"_ _2\"></span>administratief <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesl<span class=\"_ _f\"></span>ote<span class=\"_ _4\"></span>n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijzo<span class=\"_ _3\"></span>nder <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fysieke ontvangst <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inal. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>zo\u2019n <span class=\"_ _2\"></span>geval <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de financi\u00eble <span class=\"_ _3a\"></span>lease <span class=\"_ _f\"></span>vordering <span class=\"_ _3a\"></span>geannuleerd. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>negatieve <span class=\"_ _3a\"></span>impact <span class=\"_ _f\"></span>verbonden <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>deze <span class=\"_ _3a\"></span>verwerking <span class=\"_ _f\"></span>wordt<span class=\"_ _3\"></span> in <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _b\"></span>gebracht <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>verbrekingsvergoedin<span class=\"_ _3\"></span>g. <span class=\"_ _b\"></span>Op <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>manier <span class=\"_ _c\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>baat <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>de netto last m.b.t. de v<span class=\"_ _f\"></span>erbrekingsvergoedingen bek<span class=\"_ _3\"></span>omen en separaa<span class=\"_ _3\"></span>t gepresentee<span class=\"_ _f\"></span>rd.<span class=\"_ _4\"></span> Tenslotte, in <span class=\"_ _4\"></span>geval van een <span class=\"_ _4\"></span><span class=\"ff31\">faling</span> o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>een <span class=\"ff31\">insolventie</span> wordt <span class=\"_ _4\"></span>op analoge <span class=\"_ _4\"></span>wijze de netto <span class=\"_ _4\"></span>boekwaarde afgeboekt, <span class=\"_ _9\"> </span>maar <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>afboeking<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>winst<span class=\"_ _4\"></span>- <span class=\"_\"> </span>e<span class=\"_ _f\"></span>n <span class=\"_\"> </span>verliesrekening<span class=\"_ _f\"></span> <span class=\"_\"> </span>geprese<span class=\"_ _f\"></span>nteerd <span class=\"_\"> </span>onder <span class=\"_ _9\"> </span>de  bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringsverliezen <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>ebiteur<span class=\"_ _3\"></span>en. H<span class=\"_ _f\"></span>et gedeelte<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>dergelijke <span class=\"_ _f\"></span>verliezen d<span class=\"_ _3\"></span>at betrekking <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span><span class=\"ff33\">op <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>omzet<span class=\"ff2f\"> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>zelf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>beschouwing <span class=\"_ _4\"></span>genomen </span></span>bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bepaling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>EBITDA. <span class=\"_ _f\"></span>Wij <span class=\"_ _f\"></span>verwijzen <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>naar <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Alternatieve <span class=\"_ _3a\"></span>Prestatiemaatstaven <span class=\"_ _3a\"></span>(noot 56).  Indien <span class=\"_\"> </span>een <span class=\"_\"> </span>klant <span class=\"_ _7\"> </span>bij <span class=\"_\"> </span>afloop <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>contrac<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>ervoor <span class=\"_\"> </span>opteert <span class=\"_\"> </span>om <span class=\"_\"> </span>de <span class=\"_\"> </span>betaalterminal <span class=\"_\"> </span>langer <span class=\"_\"> </span>te gebruiken <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>stilzwijgende <span class=\"_ _2\"></span>verlenging <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>periode <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>jaar<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Dezelfde principes <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>oekhoudkund<span class=\"_ _3\"></span>ige <span class=\"_ _7\"> </span>verwerking <span class=\"_ _5\"> </span>worde<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>toegepast. <span class=\"_ _7\"> </span>Het <span class=\"_ _7\"> </span>erkennen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>omzet geschiedt <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p het <span class=\"_ _f\"></span>moment dat het <span class=\"_ _f\"></span>contract administra<span class=\"_ _f\"></span>tief stilzwijgend <span class=\"_ _3\"></span>is verlengd<span class=\"_ _f\"></span> voor \u00e9\u00e9n <span class=\"_ _3\"></span>jaar. Als<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>klant <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>initiatief <span class=\"_ _4\"></span>neemt <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>terug<span class=\"_ _f\"></span>sturen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betaalterminal, <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>uitgegaan van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>stilzwijgend akkoord <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>maanden te <span class=\"_ _4\"></span>verlengen. <span class=\"_ _2\"></span>Dit kan <span class=\"_ _4\"></span>meerdere <span class=\"_ _4\"></span>keren opeenvolgend geschi<span class=\"_ _3\"></span>eden.  De gebru<span class=\"_ _3\"></span>ikte i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete r<span class=\"_ _f\"></span>entevoet voor <span class=\"_ _f\"></span>de verhuuropbreng<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>n bedra<span class=\"_ _f\"></span>agt onverand<span class=\"_ _3\"></span>erd 5 <span class=\"_ _f\"></span>%. Een 1%<span class=\"_ _f\"></span> hogere <span class=\"_ _14\"> </span>of <span class=\"_ _11\"> </span>lagere <span class=\"_ _14\"> </span>factor <span class=\"_ _14\"> </span>zou <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>im<span class=\"_ _4\"></span>pact <span class=\"_ _14\"> </span>hebben <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>erkende <span class=\"_ _14\"> </span>2022 <span class=\"_ _14\"> </span>groepsomzet <span class=\"_ _11\"> </span>van betaalterminals <span class=\"_ _3\"></span>voor respectievelijk -<span class=\"_ _3\"></span><span class=\"ls20\">1,99<span class=\"ls0\"> <span class=\"ls37\">% (<span class=\"_ _3\"></span><span class=\"ls0\">-133 kEU<span class=\"_ _f\"></span>R) <span class=\"_ _4\"></span>en + 2,10 % (+<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>40 kEUR).  </span></span></span></span>Voor <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>uitleg <span class=\"_ _7\"> </span>hieromtrent <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>we <span class=\"_ _7\"> </span>naar <span class=\"_ _7\"> </span>hetgeen <span class=\"_ _7\"> </span>besproken <span class=\"_ _7\"> </span>onder<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vorderingen <span class=\"_ _7\"> </span>uit financi\u00eble <span class=\"_ _4\"></span>lease. <span class=\"_ _4\"></span>In <span class=\"_ _2\"></span>de onderstaande <span class=\"_ _4\"></span>tabel <span class=\"_ _4\"></span>wordt <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"></span>tevens <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>simulatie <span class=\"_ _4\"></span>gemaakt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>like-for-like analyse zond<span class=\"_ _3\"></span>er Payment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns.  Erkenning van<span class=\"_ _4\"></span> lease-opbrengsten<span class=\"_ _4\"></span> terminals<span class=\"_ _4\"></span> Gebruikte 1% hogere 1% lagere discontofactor<span class=\"_ _4\"></span> factor factor Boekjaar 2<span class=\"ls2d\">021</span> (Keywar<span class=\"_ _4\"></span>e) 5,00% -1,87% +1,95% Boekjaar 2022 (Keyware)<span class=\"_ _4\"></span> 5,00% -1,83% +1,94% Boekjaar 2022 (Keywar<span class=\"_ _4\"></span>e + Payment Solutio<span class=\"_ _4\"></span>ns) 5,00% -<span class=\"ls2d\">1,99</span>% +2,10% Alle lease contract<span class=\"_ _f\"></span>en van de Groep worden<span class=\"_ _f\"></span> vo<span class=\"_ _4\"></span>lgens deze prin<span class=\"_ _f\"></span>cipes verwerkt. Opbrengsten <span class=\"_ _7\"> </span>gerelateerd <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>onderhoudscontra<span class=\"_ _3\"></span>cten <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>andere <span class=\"_ _7\"> </span>c<span class=\"_ _4\"></span>ontracten<span class=\"ff2f\"> <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _7\"> </span>welke <span class=\"_ _5\"> </span>een </span>specifieke <span class=\"_ _c\"></span>dienst <span class=\"_ _b\"></span>is <span class=\"_ _e\"></span>geleverd <span class=\"_ _b\"></span>gedurende <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>contractueel <span class=\"_ _c\"></span>overeengekom<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>periode, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>op lineaire basis erkend g<span class=\"_ _f\"></span>edurende de duur van het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract omda<span class=\"_ _3\"></span>t de prestatie c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntinu is. Wat <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>onderhoudsc<span class=\"_ _3\"></span>omponente <span class=\"_ _36\"> </span>betreft <span class=\"_\"> </span>bij <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>wordt <span class=\"_\"> </span>haar <span class=\"_ _36\"> </span><span class=\"ff33\">stand <span class=\"_\"> </span>alon<span class=\"_ _3\"></span>e<span class=\"ff2f\"> <span class=\"_\"> </span>prij<span class=\"_ _f\"></span>s </span></span>bepaald via <span class=\"_ _f\"></span>een kostplus marg<span class=\"_ _f\"></span>e benadering. Hierbij <span class=\"_ _f\"></span>wordt de kos<span class=\"_ _3\"></span>t van he<span class=\"_ _f\"></span>t onderhoud b<span class=\"_ _3\"></span>erekend en<span class=\"_ _f\"></span> wordt <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>verme<span class=\"_ _f\"></span>erderd <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>brutoma<span class=\"_ _3\"></span>rge <span class=\"_ _2\"></span>toeslag. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>kostprijs <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>van het <span class=\"_ _a\"> </span>verkoopspers<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>neel <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>andere <span class=\"_ _a\"> </span>direct <span class=\"_ _6\"> </span>toewijsbare <span class=\"_ _a\"> </span>kosten <span class=\"_ _a\"> </span>evenals<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>een <span class=\"_ _6\"> </span>gedeelte <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>de overheadkosten dat <span class=\"_ _f\"></span>eveneens kan worden toege<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>zen. De <span class=\"_\"> </span>o<span class=\"_ _4\"></span>nderhoudsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mponent <span class=\"_\"> </span>wordt <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>jaarlijkse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>basis <span class=\"_\"> </span>nagerekend <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>functi<span class=\"_ _3\"></span>e <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>effectieve jaarkost van het <span class=\"_ _4\"></span>onderhoud. Een <span class=\"_ _4\"></span>hogere onderhoudskost<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>impliceert een <span class=\"_ _4\"></span>lagere netto huur en <span class=\"_ _4\"></span>vice versa ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-3": {
   "value": "(k)<span class=\"_\"> </span>Financi\u00eble<span class=\"_ _3\"></span> instrumente<span class=\"_ _f\"></span>nFinanci\u00eble <span class=\"_ _36\"> </span>activa <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>schulden <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>initieel <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _36\"> </span>tegen <span class=\"_\"> </span>re\u00eble <span class=\"_ _36\"> </span>waarde <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>nadien <span class=\"_ _36\"> </span>aan geamortiseerde <span class=\"_ _3\"></span>kostprijs.  Financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>schulden <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>erkend <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _2\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>wanneer <span class=\"_ _b\"></span>de Groep een partij <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt bij <span class=\"_ _3\"></span>de contractuele <span class=\"_ _3\"></span>voorzieningen van h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> betrokk<span class=\"_ _3\"></span>en financieel instru<span class=\"_ _f\"></span>ment. Wanneer <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>contractuele <span class=\"_ _f\"></span>rechten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>et finan<span class=\"_ _f\"></span>cieel a<span class=\"_ _f\"></span>ctief v<span class=\"_ _f\"></span>ervallen <span class=\"_ _f\"></span>of wann<span class=\"_ _f\"></span>eer het <span class=\"_ _5\"> </span>actief<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>getransfer<span class=\"_ _f\"></span>eerd <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>transfer <span class=\"_ _5\"> </span>in<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>aanmerking <span class=\"_ _7\"> </span>komt <span class=\"_ _5\"> </span>om <span class=\"_ _7\"> </span>niet <span class=\"_ _5\"> </span>langer <span class=\"_ _7\"> </span>te <span class=\"_ _5\"> </span>worden<span class=\"_ _f\"></span> opgenomen, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>ate <span class=\"_ _9\"> </span><span class=\"ff37\">dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>risico\u2019s <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>beloningen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>rechthebbende <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>bewaard <span class=\"_ _9\"> </span>of </span>getransfereerd, <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rden de fin<span class=\"_ _3\"></span>anci\u00eble activa niet lang<span class=\"_ _f\"></span>er opgenomen in de balans.  Financi\u00eble verplichtin<span class=\"_ _f\"></span>gen worden niet lan<span class=\"_ _3\"></span>ger in de<span class=\"_ _f\"></span> balans opgenomen wann<span class=\"_ _f\"></span>eer die tenietgaan,<span class=\"_ _f\"></span> dat wil <span class=\"_\"> </span>z<span class=\"_ _3\"></span>eggen <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>contract <span class=\"_ _36\"> </span>vastgelegde <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>nag<span class=\"_ _f\"></span>ekomen, <span class=\"_\"> </span>ontb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden <span class=\"_ _36\"> </span>of vervallen. Momen<span class=\"_ _f\"></span>teel houdt de Groep enkel ni<span class=\"_ _f\"></span>et afgeleide financi\u00eble<span class=\"_ _3\"></span> instrumenten aan<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span> De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>beschik<span class=\"_ _f\"></span>t <span class=\"_ _9\"> </span>over <span class=\"_ _e\"></span>geen <span class=\"_ _9\"> </span>zekerhed<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>of <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"> </span>kredietbeschermingen <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00ebl<span class=\"_ _4\"></span><span class=\"ls40\">e </span>activa. Handels- en over<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ge vorde<span class=\"_ _3\"></span>ringen Vorderingen <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>niet-afgel<span class=\"_ _f\"></span>eide fin<span class=\"_ _f\"></span>anci\u00eble in<span class=\"_ _f\"></span>strumenten <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>vaste <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>bepaalbare <span class=\"_ _3a\"></span>betalingen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>niet genoteerd <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>actieve <span class=\"_ _2\"></span>markt. <span class=\"_ _b\"></span>Dergelijke <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>na <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _b\"></span>opname opgenomen aan <span class=\"_ _4\"></span>geamortiseerde <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>middel v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>effectieve rentemethode, <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>aftrek van bijzondere wa<span class=\"_ _3\"></span>ardeverminderin<span class=\"_ _f\"></span>gen.  Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  Geldmiddelen en<span class=\"_ _f\"></span> kasequivalenten Geldmiddelen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>kasequivalenten <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>pgenomen<span class=\"_ _f\"></span> <span class=\"_ _e\"></span>tegen <span class=\"_ _c\"></span>nominale <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Zij omvatten <span class=\"_ _1e\"> </span>kasmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span><span class=\"ff37\">banksaldi, <span class=\"_ _2c\"> </span>alsook <span class=\"_ _2c\"> </span>bankdeposit<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span>geldbeleggingen. <span class=\"_ _1e\"> </span>Onder </span>kasequivalenten <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>verstaan <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>(looptijd <span class=\"_ _f\"></span>van <span class=\"_ _3\"></span>hoogstens <span class=\"_ _3a\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maanden) <span class=\"_ _f\"></span>investeringen <span class=\"_ _f\"></span>of geldbelegging<span class=\"_ _3\"></span>en, <span class=\"_\"> </span>die <span class=\"_\"> </span>st<span class=\"_ _f\"></span>erk <span class=\"_\"> </span>liquide <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>niet <span class=\"_\"> </span>onderhevig <span class=\"_ _36\"> </span>zijn <span class=\"_\"> </span>aan <span class=\"_\"> </span>significan<span class=\"_ _3\"></span>te <span class=\"_\"> </span>risico\u2019s <span class=\"_ _36\"> </span>op waardeschommelin<span class=\"_ _f\"></span>gen. <span class=\"_ _2\"></span>Eventuele negatieve <span class=\"_ _4\"></span>geldmiddelen wo<span class=\"_ _4\"></span>rden o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>korte <span class=\"_ _4\"></span>termijn <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>financi\u00eble instellingen weerg<span class=\"_ _3\"></span>egeven (\u2018<span class=\"_ _3\"></span>bankschulden\u2019 of \u2018lenin<span class=\"_ _f\"></span>gen\u2019).   <span class=\"ff2f\"> </span>Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-4": {
   "value": "(k)<span class=\"_\"> </span>Financi\u00eble<span class=\"_ _3\"></span> instrumente<span class=\"_ _f\"></span>nFinanci\u00eble <span class=\"_ _36\"> </span>activa <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>schulden <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>initieel <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _36\"> </span>tegen <span class=\"_\"> </span>re\u00eble <span class=\"_ _36\"> </span>waarde <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>nadien <span class=\"_ _36\"> </span>aan geamortiseerde <span class=\"_ _3\"></span>kostprijs.  Financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>schulden <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>erkend <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _2\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>wanneer <span class=\"_ _b\"></span>de Groep een partij <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt bij <span class=\"_ _3\"></span>de contractuele <span class=\"_ _3\"></span>voorzieningen van h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> betrokk<span class=\"_ _3\"></span>en financieel instru<span class=\"_ _f\"></span>ment. Wanneer <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>contractuele <span class=\"_ _f\"></span>rechten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>et finan<span class=\"_ _f\"></span>cieel a<span class=\"_ _f\"></span>ctief v<span class=\"_ _f\"></span>ervallen <span class=\"_ _f\"></span>of wann<span class=\"_ _f\"></span>eer het <span class=\"_ _5\"> </span>actief<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>getransfer<span class=\"_ _f\"></span>eerd <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>transfer <span class=\"_ _5\"> </span>in<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>aanmerking <span class=\"_ _7\"> </span>komt <span class=\"_ _5\"> </span>om <span class=\"_ _7\"> </span>niet <span class=\"_ _5\"> </span>langer <span class=\"_ _7\"> </span>te <span class=\"_ _5\"> </span>worden<span class=\"_ _f\"></span> opgenomen, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>ate <span class=\"_ _9\"> </span><span class=\"ff37\">dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>risico\u2019s <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>beloningen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>rechthebbende <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>bewaard <span class=\"_ _9\"> </span>of </span>getransfereerd, <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rden de fin<span class=\"_ _3\"></span>anci\u00eble activa niet lang<span class=\"_ _f\"></span>er opgenomen in de balans.  Financi\u00eble verplichtin<span class=\"_ _f\"></span>gen worden niet lan<span class=\"_ _3\"></span>ger in de<span class=\"_ _f\"></span> balans opgenomen wann<span class=\"_ _f\"></span>eer die tenietgaan,<span class=\"_ _f\"></span> dat wil <span class=\"_\"> </span>z<span class=\"_ _3\"></span>eggen <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>contract <span class=\"_ _36\"> </span>vastgelegde <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>nag<span class=\"_ _f\"></span>ekomen, <span class=\"_\"> </span>ontb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden <span class=\"_ _36\"> </span>of vervallen. Momen<span class=\"_ _f\"></span>teel houdt de Groep enkel ni<span class=\"_ _f\"></span>et afgeleide financi\u00eble<span class=\"_ _3\"></span> instrumenten aan<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span> De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>beschik<span class=\"_ _f\"></span>t <span class=\"_ _9\"> </span>over <span class=\"_ _e\"></span>geen <span class=\"_ _9\"> </span>zekerhed<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>of <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"> </span>kredietbeschermingen <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00ebl<span class=\"_ _4\"></span><span class=\"ls40\">e </span>activa. Handels- en over<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ge vorde<span class=\"_ _3\"></span>ringen Vorderingen <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>niet-afgel<span class=\"_ _f\"></span>eide fin<span class=\"_ _f\"></span>anci\u00eble in<span class=\"_ _f\"></span>strumenten <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>vaste <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>bepaalbare <span class=\"_ _3a\"></span>betalingen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>niet genoteerd <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>actieve <span class=\"_ _2\"></span>markt. <span class=\"_ _b\"></span>Dergelijke <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>na <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _b\"></span>opname opgenomen aan <span class=\"_ _4\"></span>geamortiseerde <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>middel v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>effectieve rentemethode, <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>aftrek van bijzondere wa<span class=\"_ _3\"></span>ardeverminderin<span class=\"_ _f\"></span>gen.  Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  Geldmiddelen en<span class=\"_ _f\"></span> kasequivalenten Geldmiddelen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>kasequivalenten <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>pgenomen<span class=\"_ _f\"></span> <span class=\"_ _e\"></span>tegen <span class=\"_ _c\"></span>nominale <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Zij omvatten <span class=\"_ _1e\"> </span>kasmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span><span class=\"ff37\">banksaldi, <span class=\"_ _2c\"> </span>alsook <span class=\"_ _2c\"> </span>bankdeposit<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span>geldbeleggingen. <span class=\"_ _1e\"> </span>Onder </span>kasequivalenten <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>verstaan <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>(looptijd <span class=\"_ _f\"></span>van <span class=\"_ _3\"></span>hoogstens <span class=\"_ _3a\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maanden) <span class=\"_ _f\"></span>investeringen <span class=\"_ _f\"></span>of geldbelegging<span class=\"_ _3\"></span>en, <span class=\"_\"> </span>die <span class=\"_\"> </span>st<span class=\"_ _f\"></span>erk <span class=\"_\"> </span>liquide <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>niet <span class=\"_\"> </span>onderhevig <span class=\"_ _36\"> </span>zijn <span class=\"_\"> </span>aan <span class=\"_\"> </span>significan<span class=\"_ _3\"></span>te <span class=\"_\"> </span>risico\u2019s <span class=\"_ _36\"> </span>op waardeschommelin<span class=\"_ _f\"></span>gen. <span class=\"_ _2\"></span>Eventuele negatieve <span class=\"_ _4\"></span>geldmiddelen wo<span class=\"_ _4\"></span>rden o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>korte <span class=\"_ _4\"></span>termijn <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>financi\u00eble instellingen weerg<span class=\"_ _3\"></span>egeven (\u2018<span class=\"_ _3\"></span>bankschulden\u2019 of \u2018lenin<span class=\"_ _f\"></span>gen\u2019).   <span class=\"ff2f\"> </span>Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-34-5": {
   "value": "Financi\u00eble verplichtin<span class=\"_ _f\"></span>gen worden niet lan<span class=\"_ _3\"></span>ger in de<span class=\"_ _f\"></span> balans opgenomen wann<span class=\"_ _f\"></span>eer die tenietgaan,<span class=\"_ _f\"></span> dat wil <span class=\"_\"> </span>z<span class=\"_ _3\"></span>eggen <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>contract <span class=\"_ _36\"> </span>vastgelegde <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>is <span class=\"_\"> </span>nag<span class=\"_ _f\"></span>ekomen, <span class=\"_\"> </span>ontb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden <span class=\"_ _36\"> </span>of vervallen. Momen<span class=\"_ _f\"></span>teel houdt de Groep enkel ni<span class=\"_ _f\"></span>et afgeleide financi\u00eble<span class=\"_ _3\"></span> instrumenten aan<span class=\"_ _f\"></span>.<span class=\"_ _4\"></span> De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>beschik<span class=\"_ _f\"></span>t <span class=\"_ _9\"> </span>over <span class=\"_ _e\"></span>geen <span class=\"_ _9\"> </span>zekerhed<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>of <span class=\"_ _e\"> </span>andere <span class=\"_ _e\"> </span>kredietbeschermingen <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00ebl<span class=\"_ _4\"></span><span class=\"ls40\">e </span>activa. Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-5": {
   "value": "Handels- en over<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ge vorde<span class=\"_ _3\"></span>ringen Vorderingen <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>niet-afgel<span class=\"_ _f\"></span>eide fin<span class=\"_ _f\"></span>anci\u00eble in<span class=\"_ _f\"></span>strumenten <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>vaste <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>bepaalbare <span class=\"_ _3a\"></span>betalingen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>niet genoteerd <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>actieve <span class=\"_ _2\"></span>markt. <span class=\"_ _b\"></span>Dergelijke <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _b\"></span>activa <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>na <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _b\"></span>opname opgenomen aan <span class=\"_ _4\"></span>geamortiseerde <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>middel v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>effectieve rentemethode, <span class=\"_ _4\"></span>na <span class=\"_ _4\"></span>aftrek van bijzondere wa<span class=\"_ _3\"></span>ardeverminderin<span class=\"_ _f\"></span>gen.  Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-7": {
   "value": "Bijzondere <span class=\"_ _1a\"> </span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _1a\"> </span>op <span class=\"_ _1e\"> </span>deze <span class=\"_ _1a\"> </span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _1a\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _1a\"> </span>geregistreerd <span class=\"_ _1a\"> </span>indien <span class=\"_ _1a\"> </span>de boekwaarde <span class=\"_ _e\"></span>hoger <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>realiseerbare <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>worden <span class=\"_ _e\"></span>via <span class=\"_ _9\"> </span>de <span class=\"_ _c\"></span>winst<span class=\"_ _4\"></span>- <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>verliesrekening<span class=\"_ _f\"></span> verwerkt.  Deze <span class=\"_ _e\"></span>vorderingen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>analyse <span class=\"_ _e\"></span>m.b.t. <span class=\"_ _e\"></span>te <span class=\"_ _e\"> </span>verwachten <span class=\"_ _c\"></span>kredietverliezen<span class=\"_ _f\"></span> (<span class=\"ff33\">expected <span class=\"_ _b\"></span>credit <span class=\"_ _2\"></span>losses</span> <span class=\"_ _b\"></span><span class=\"ff37\">of <span class=\"_ _b\"></span>\u2018ECL\u2019). <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>kiest <span class=\"_ _2\"></span>hierbij <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vereenvoudig<span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>methode <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>de </span>kredietverliezen <span class=\"_ _7\"> </span>bes<span class=\"_ _f\"></span>cho<span class=\"_ _4\"></span>uwt <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>duurtijd <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>handelsvorde<span class=\"_ _f\"></span>ringen <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>ove<span class=\"_ _f\"></span>rige vorderingen <span class=\"_ _a\"> </span>op <span class=\"_ _14\"> </span>balansdatum. <span class=\"_ _14\"> </span>Historis<span class=\"_ _3\"></span>che <span class=\"_ _14\"> </span>insolventiecijfers<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>daarbij<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>beschouwing genomen alsmed<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>de terug<span class=\"_ _f\"></span>betalingscapaciteit van de debi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>uren.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-2": {
   "value": "Geldmiddelen en<span class=\"_ _f\"></span> kasequivalenten Geldmiddelen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>kasequivalenten <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>pgenomen<span class=\"_ _f\"></span> <span class=\"_ _e\"></span>tegen <span class=\"_ _c\"></span>nominale <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Zij omvatten <span class=\"_ _1e\"> </span>kasmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span><span class=\"ff37\">banksaldi, <span class=\"_ _2c\"> </span>alsook <span class=\"_ _2c\"> </span>bankdeposit<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span>geldbeleggingen. <span class=\"_ _1e\"> </span>Onder </span>kasequivalenten <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>verstaan <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>(looptijd <span class=\"_ _f\"></span>van <span class=\"_ _3\"></span>hoogstens <span class=\"_ _3a\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maanden) <span class=\"_ _f\"></span>investeringen <span class=\"_ _f\"></span>of geldbelegging<span class=\"_ _3\"></span>en, <span class=\"_\"> </span>die <span class=\"_\"> </span>st<span class=\"_ _f\"></span>erk <span class=\"_\"> </span>liquide <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>niet <span class=\"_\"> </span>onderhevig <span class=\"_ _36\"> </span>zijn <span class=\"_\"> </span>aan <span class=\"_\"> </span>significan<span class=\"_ _3\"></span>te <span class=\"_\"> </span>risico\u2019s <span class=\"_ _36\"> </span>op waardeschommelin<span class=\"_ _f\"></span>gen. <span class=\"_ _2\"></span>Eventuele negatieve <span class=\"_ _4\"></span>geldmiddelen wo<span class=\"_ _4\"></span>rden o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>korte <span class=\"_ _4\"></span>termijn <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>financi\u00eble instellingen weerg<span class=\"_ _3\"></span>egeven (\u2018<span class=\"_ _3\"></span>bankschulden\u2019 of \u2018lenin<span class=\"_ _f\"></span>gen\u2019).   <span class=\"ff2f\"> </span>(16)<span class=\"_ _18\"> </span>Liquide middelenDe liquide middelen,<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>f kas en kas<span class=\"_ _f\"></span>equivalenten, evolueren als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt: 31.12.2022 31.12.2021 Liquide middelen<span class=\"_ _4\"></span> kEUR kEUR Liquide middelen<span class=\"_ _4\"></span> 2.231 1.718 Totaal 2.231<span class=\"ls0\"> </span>1.718<span class=\"ls0\"> </span>In <span class=\"_ _3\"></span>het kader <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>aar activiteiten <span class=\"_ _f\"></span>als <span class=\"_ _3\"></span>NSP (<span class=\"ff33\">Ne<span class=\"_ _f\"></span>twork Se<span class=\"_ _f\"></span>rvice Provider<span class=\"ff2f\">) <span class=\"_ _f\"></span>wordt de <span class=\"_ _f\"></span>Groep <span class=\"_ _3\"></span>geconfronteerd <span class=\"_ _f\"></span>met </span></span>het geg<span class=\"_ _f\"></span>even dat er<span class=\"_ _3\"></span> geldbe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>gingen <span class=\"_ _3\"></span>plaatsvinden<span class=\"_ _f\"></span> over zogenaa<span class=\"_ _f\"></span>mde derdenreke<span class=\"_ _3\"></span>ningen. <span class=\"_ _3\"></span>Per 31<span class=\"_ _f\"></span> december<span class=\"_ _f\"></span> is het saldo evenwel ni<span class=\"_ _3\"></span>hil voor de <span class=\"_ _f\"></span>2 boekjaren. Eind <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>edragen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>liquide <span class=\"_ _2\"></span>middelen <span class=\"_ _4\"></span>2.231 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _4\"></span>hetgeen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>to<span class=\"_ _3\"></span>ename <span class=\"_ _2\"></span>ver<span class=\"_ _3\"></span>tegenwoordigt <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>513 kEUR <span class=\"_ _4\"></span>in vergelijking met 2021. <span class=\"_ _4\"></span>Voor een meer <span class=\"_ _4\"></span>exhaustief beeld <span class=\"_ _4\"></span>in de <span class=\"_ _4\"></span>diverse bewegingen van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>liquid<span class=\"_ _f\"></span>e middelen verwijzen<span class=\"_ _3\"></span> wij naar het k<span class=\"_ _f\"></span>asstroomoverzicht.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-6": {
   "value": "Geldmiddelen en<span class=\"_ _f\"></span> kasequivalenten Geldmiddelen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>kasequivalenten <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>balans <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>pgenomen<span class=\"_ _f\"></span> <span class=\"_ _e\"></span>tegen <span class=\"_ _c\"></span>nominale <span class=\"_ _b\"></span>waarde. <span class=\"_ _c\"></span>Zij omvatten <span class=\"_ _1e\"> </span>kasmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span><span class=\"ff37\">banksaldi, <span class=\"_ _2c\"> </span>alsook <span class=\"_ _2c\"> </span>bankdeposit<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s <span class=\"_ _1e\"> </span>en <span class=\"_ _2c\"> </span>geldbeleggingen. <span class=\"_ _1e\"> </span>Onder </span>kasequivalenten <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _f\"></span>verstaan <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>(looptijd <span class=\"_ _f\"></span>van <span class=\"_ _3\"></span>hoogstens <span class=\"_ _3a\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maanden) <span class=\"_ _f\"></span>investeringen <span class=\"_ _f\"></span>of geldbelegging<span class=\"_ _3\"></span>en, <span class=\"_\"> </span>die <span class=\"_\"> </span>st<span class=\"_ _f\"></span>erk <span class=\"_\"> </span>liquide <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>niet <span class=\"_\"> </span>onderhevig <span class=\"_ _36\"> </span>zijn <span class=\"_\"> </span>aan <span class=\"_\"> </span>significan<span class=\"_ _3\"></span>te <span class=\"_\"> </span>risico\u2019s <span class=\"_ _36\"> </span>op waardeschommelin<span class=\"_ _f\"></span>gen. <span class=\"_ _2\"></span>Eventuele negatieve <span class=\"_ _4\"></span>geldmiddelen wo<span class=\"_ _4\"></span>rden o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>korte <span class=\"_ _4\"></span>termijn <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>financi\u00eble instellingen weerg<span class=\"_ _3\"></span>egeven (\u2018<span class=\"_ _3\"></span>bankschulden\u2019 of \u2018lenin<span class=\"_ _f\"></span>gen\u2019).   <span class=\"ff2f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-2": {
   "value": "Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>(22)<span class=\"_ _21\"> </span>Ha<span class=\"_ _3\"></span>ndelsschuldenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsschu<span class=\"_ _4\"></span>lden kEUR kEUR Leveranciersschulden<span class=\"_ _4\"></span> 2.071 1.133 Te ontvangen facturen<span class=\"_ _4\"></span> 753<span class=\"ls0\"> </span>527<span class=\"ls0\"> </span>Totaal 2.824<span class=\"ls0\"> </span>1.660<span class=\"ls0\"> </span>De uitstaande lev<span class=\"_ _f\"></span>eranciersschulden kunnen als volgt<span class=\"_ _f\"></span> worden uitgesplitst:   31.12.2022 31.12.2021 Leveranciersschulden<span class=\"_ _4\"></span> Aantal kEUR AankEUR <span class=\"fc2 sc0\">tal</span>Courante leveranciers<span class=\"_ _4\"></span> p.m.1.860 p.m1.000 <span class=\"fc2 sc0\">.</span>Interne consultan<span class=\"_ _4\"></span>ts 6211<span class=\"ls0\"> </span>6 133<span class=\"ls0\"> </span>Totaal 2.071<span class=\"ls0\"> </span>1.133<span class=\"ls0\"> </span>De <span class=\"_\"> </span>interne <span class=\"_\"> </span>consul<span class=\"_ _3\"></span>tants <span class=\"_\"> </span>betreffen<span class=\"_ _f\"></span> <span class=\"_\"> </span>zelfstandigen <span class=\"_\"> </span>die <span class=\"_\"> </span>p<span class=\"_ _f\"></span>rest<span class=\"_ _4\"></span>aties <span class=\"_\"> </span>leveren<span class=\"_ _f\"></span> <span class=\"_\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>Gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ep, <span class=\"_\"> </span>zoals <span class=\"_ _36\"> </span>o.a. <span class=\"_\"> </span>de gewezen CEO en de in fu<span class=\"_ _3\"></span>nctie zijnde Offi<span class=\"_ _f\"></span>cers.  De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de leve<span class=\"_ _f\"></span>ranciersschulden kunnen als volgt ged<span class=\"_ _f\"></span>etailleerd worden: Niet 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt; 6m Totaal Vervaldagen leveranci<span class=\"_ _4\"></span>ersschulden<span class=\"_ _4\"></span> vervallen  kEUR kEUR kEUR kEUR Per 31.12.2022 1.955 76<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>2.071 Per 31.12.2021 1.069 30<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>1.133 De <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>ntvangen <span class=\"_ _e\"> </span>facturen <span class=\"_ _e\"> </span>ad <span class=\"_ _36\"> </span>753 <span class=\"_ _9\"> </span>kEUR <span class=\"_ _9\"> </span>omvatten <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>provisies <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>bonussen <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>management evenals <span class=\"_ _c\"></span>leveringen <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>betaalterminals. <span class=\"_ _b\"></span>De <span class=\"_ _e\"></span>toename <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>o<span class=\"_ _4\"></span>.m. <span class=\"_ _c\"></span>te <span class=\"_ _e\"></span>wijten <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>belangrijk<span class=\"_ _f\"></span>e leveringen van b<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>aalterminals n<span class=\"_ _f\"></span>aar jaareinde, toe ten einde te kunn<span class=\"_ _3\"></span>en genieten <span class=\"_ _3\"></span>v<span class=\"ls41\">an</span> voordelige prijzen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-7": {
   "value": "Handelsschulden<span class=\"_ _f\"></span> Handelsschulden <span class=\"_\"> </span>worden <span class=\"_\"> </span>aanvankelijk <span class=\"_\"> </span>gewaardeerd <span class=\"_\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_\"> </span>waarde <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>vervolgens<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>tegen ge<span class=\"ls0\">amortiseerde kostpri<span class=\"_ _3\"></span>js op basis van d<span class=\"_ _f\"></span>e effectieve rentemethod<span class=\"_ _3\"></span>e. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-2": {
   "value": "(m)<span class=\"_\"> </span>Eigen vermogen<span class=\"_ _3\"></span>sinstru<span class=\"_ _f\"></span>menten en eigen aandelenDe <span class=\"_ _c\"></span>eigen <span class=\"_ _c\"></span>vermogensinst<span class=\"_ _f\"></span>rumenten <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>uitgegeven <span class=\"_ _b\"></span>door <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>Groep, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gewaardeerd<span class=\"_ _f\"></span> tegen ontvangen opbrengsten. Rechtstr<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>kse uitgiftekosten worden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>in mindering verwerkt op het eigen vermogen. <span class=\"_ _3\"></span>  Ingekochte eigen aandelen <span class=\"_ _4\"></span>worden geboekt voor <span class=\"_ _4\"></span>het bedrag <span class=\"_ _4\"></span>inclusief direct <span class=\"_ _4\"></span>toerekenbare kosten.<span class=\"_ _f\"></span> Zij <span class=\"_ _4\"></span>komen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>eigen vermogen. <span class=\"_ _4\"></span>Vervreemdin<span class=\"_ _3\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>leiden <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e omgekeerde <span class=\"_ _14\"> </span>beweging. <span class=\"_ _14\"> </span>Eventuele <span class=\"_ _11\"> </span>afwaarderin<span class=\"_ _f\"></span>gen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>inge<span class=\"_ _f\"></span>kochte <span class=\"_ _11\"> </span>eigen <span class=\"_ _11\"> </span>aandelen <span class=\"_ _14\"> </span>worden verwerkt <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>een <span class=\"_ _36\"> </span>beweging <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>eigen <span class=\"_ _36\"> </span>aandelen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>overgedragen <span class=\"_ _e\"> </span>resultaat <span class=\"_ _36\"> </span>en <span class=\"_ _36\"> </span>zijn derhalve neutraal bin<span class=\"_ _3\"></span>nen het gecons<span class=\"_ _f\"></span>olideerd eigen vermogen.   Inkoop eigen aan<span class=\"_ _3\"></span>delen Daarenboven werd<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p de Buiteng<span class=\"_ _f\"></span>ewone Algemene Vergad<span class=\"_ _3\"></span>ering van 17 juni 2019 h<span class=\"_ _3\"></span>et volgende beslist:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _c\"></span>machtiging <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>Raad <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Bestuur <span class=\"_ _b\"></span>om <span class=\"_ _e\"></span>eigen <span class=\"_ _c\"></span>aandelen <span class=\"_ _b\"></span>en <span class=\"_ _e\"></span>certificaten <span class=\"_ _b\"></span>die <span class=\"_ _c\"></span>erop <span class=\"_ _c\"></span>betrekking </span></span>hebben van de <span class=\"_ _4\"></span>Vennootschap te verwerven aan een minimumprijs of te<span class=\"_ _4\"></span>genwaa<span class=\"_ _3\"></span>rde gelijk aan <span class=\"_ _4\"></span>0,01 EUR <span class=\"_ _4\"></span>(\u00e9\u00e9n <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ent) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een maximumprijs <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>genwa<span class=\"_ _f\"></span>arde <span class=\"_ _2\"></span>gelijk aa<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>slotkoers van <span class=\"_ _2\"></span>het aandeel op <span class=\"_ _36\"> </span>Euronext <span class=\"_ _9\"> </span>Brussels <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verhandelingsda<span class=\"_ _3\"></span>g <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nmid<span class=\"_ _3\"></span>dellijk <span class=\"_ _36\"> </span>voorafgaand <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verkrijging <span class=\"_ _9\"> </span>of inpandneming <span class=\"_ _c\"></span>vermeerder<span class=\"_ _3\"></span>d <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _c\"></span>twintig <span class=\"_ _e\"></span>(20) <span class=\"_ _e\"></span>procent, <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>alles <span class=\"_ _e\"> </span>in <span class=\"_ _e\"></span>overeenstem<span class=\"_ _3\"></span>ming <span class=\"_ _c\"></span>met <span class=\"_ _e\"></span>artikel 7:215, <span class=\"_ _3\"></span>\u00a71, lid <span class=\"_ _f\"></span>1 van <span class=\"_ _f\"></span>WVV. De <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>achtiging t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwerving <span class=\"_ _f\"></span>is geldig <span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r e<span class=\"_ _f\"></span>en termijn <span class=\"_ _f\"></span>van vijf (5)<span class=\"_ _f\"></span> jaar te<span class=\"_ _f\"></span> rekenen <span class=\"_ _c\"></span>vanaf <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>datum <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>publicatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>bove<span class=\"_ _3\"></span>nvermelde <span class=\"_ _c\"></span>beslissing <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>bijlagen <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>het Belgisch <span class=\"_ _4\"></span>Staatsblad. <span class=\"_ _4\"></span>Beslissin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>machtiging tevens <span class=\"_ _2\"></span>geldt<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>voor de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erwerv<span class=\"_ _3\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aandelen van <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>Vennootscha<span class=\"_ _3\"></span>p <span class=\"_ _11\"> </span>door <span class=\"_ _11\"> </span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>haar <span class=\"_ _19\"> </span>rechtstree<span class=\"_ _f\"></span>ks <span class=\"_ _19\"> </span>of <span class=\"_ _11\"> </span>onrechtstreeks <span class=\"_ _11\"> </span>gecontroleerd<span class=\"_ _f\"></span>e dochtervennootschap<span class=\"_ _3\"></span>pen, evenals voor <span class=\"_ _4\"></span>zover als <span class=\"_ _4\"></span>nodig elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _4\"></span>in eigen naam maar voor rekening <span class=\"_ _3\"></span>van die vennootschap<span class=\"_ _3\"></span>pen; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing <span class=\"_ _f\"></span>tot <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van<span class=\"_ _f\"></span> Bestuu<span class=\"_ _f\"></span>r om <span class=\"_ _3a\"></span>de eigen<span class=\"_ _f\"></span> aandelen<span class=\"_ _f\"></span> en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>certificaten<span class=\"_ _f\"></span> die <span class=\"_ _3a\"></span>ero<span class=\"_ _4\"></span>p </span></span>betrekking <span class=\"_ _f\"></span>hebben <span class=\"_ _f\"></span>te vervree<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>aan <span class=\"_ _f\"></span>\u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>meer bepaal<span class=\"_ _3\"></span>de per<span class=\"_ _f\"></span>sonen andere<span class=\"_ _f\"></span> dan <span class=\"_ _f\"></span>het p<span class=\"_ _3\"></span>ersoneel.<span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>machtiging<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>geldt <span class=\"_ _b\"></span>terug <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bestuursorgaan<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Vennootschap, <span class=\"_ _2\"></span>haar <span class=\"_ _b\"></span>rechtstreekse<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>of zover als nodig <span class=\"_ _4\"></span>onrechtstre<span class=\"_ _3\"></span>ekse dochtervennootschap<span class=\"_ _f\"></span>pen <span class=\"_ _4\"></span>en voor <span class=\"_ _4\"></span>zover als nodig voor elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>eigen <span class=\"_ _1a\"> </span>naam <span class=\"_ _1a\"> </span>maar <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>rekening <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>die <span class=\"_ _1a\"> </span>vennootschappen, <span class=\"_ _1a\"> </span>dit <span class=\"_ _1a\"> </span>alles <span class=\"_ _1a\"> </span>in overeenstem<span class=\"_ _3\"></span>ming met arti<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span>l 7:218 \u00a71 lid <span class=\"_ _f\"></span>1,4\u00b0 WVV  ; en  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing tot <span class=\"_ _f\"></span>bijzondere machtigin<span class=\"_ _3\"></span>g aan <span class=\"_ _3\"></span>de Raad van <span class=\"_ _f\"></span>Bestuur om voor e<span class=\"_ _f\"></span>en termijn <span class=\"_ _3\"></span>van drie (3) <span class=\"_ _3\"></span>jaar<span class=\"_ _3\"></span> </span></span>vanaf <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bekendmaking <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>deze <span class=\"_ _e\"> </span>statutenwijziging <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _9\"> </span>2019, <span class=\"_ _e\"></span>om <span class=\"_ _9\"> </span>eigen aandelen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>certificaten<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>erop <span class=\"_ _7\"> </span>betrek<span class=\"_ _3\"></span>king <span class=\"_\"> </span>hebben <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>verkrijgen, <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>pand <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>ne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en <span class=\"_\"> </span>of <span class=\"_ _7\"> </span>te vervreemden, <span class=\"_ _11\"> </span>indien <span class=\"_ _19\"> </span>deze <span class=\"_ _11\"> </span>verkrijging, <span class=\"_ _11\"> </span>inpandneming <span class=\"_ _11\"> </span>of <span class=\"_ _19\"> </span>vervreemding<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>noodzakelijk <span class=\"_ _19\"> </span>i<span class=\"_ _3\"></span>s <span class=\"_ _19\"> </span>ter<span class=\"_ _f\"></span> voorkoming <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>ernstig <span class=\"_ _f\"></span>dreigend <span class=\"_ _f\"></span>nadeel <span class=\"_ _f\"></span>voor d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>Vennootschap. <span class=\"_ _f\"></span>Wedero<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>geldt d<span class=\"_ _f\"></span>e ma<span class=\"_ _f\"></span>chtiging niet alleen <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het bestuursorgaan v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _3\"></span>, <span class=\"_ _4\"></span>haar rechtstreekse <span class=\"_ _4\"></span>en onrechtstreek<span class=\"_ _4\"></span>se dochtervennootschap<span class=\"_ _3\"></span>pen en zover als<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>dig elke de<span class=\"_ _3\"></span>rde. Deze bepali<span class=\"_ _f\"></span>ngen zijn in overeenstem<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ing met artikel 7:<span class=\"_ _3\"></span>215 \u00a71 lid 4-5 WVV en <span class=\"_ _f\"></span>artikel 7:218 WVV \u00a71 lid 1,<span class=\"_ _f\"></span>3<span class=\"_ _4\"></span> \u00b0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-4": {
   "value": "(m)<span class=\"_\"> </span>Eigen vermogen<span class=\"_ _3\"></span>sinstru<span class=\"_ _f\"></span>menten en eigen aandelenDe <span class=\"_ _c\"></span>eigen <span class=\"_ _c\"></span>vermogensinst<span class=\"_ _f\"></span>rumenten <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>uitgegeven <span class=\"_ _b\"></span>door <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>Groep, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gewaardeerd<span class=\"_ _f\"></span> tegen ontvangen opbrengsten. Rechtstr<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>kse uitgiftekosten worden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>in mindering verwerkt op het eigen vermogen. <span class=\"_ _3\"></span>  Ingekochte eigen aandelen <span class=\"_ _4\"></span>worden geboekt voor <span class=\"_ _4\"></span>het bedrag <span class=\"_ _4\"></span>inclusief direct <span class=\"_ _4\"></span>toerekenbare kosten.<span class=\"_ _f\"></span> Zij <span class=\"_ _4\"></span>komen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>mindering <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>eigen vermogen. <span class=\"_ _4\"></span>Vervreemdin<span class=\"_ _3\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>leiden <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e omgekeerde <span class=\"_ _14\"> </span>beweging. <span class=\"_ _14\"> </span>Eventuele <span class=\"_ _11\"> </span>afwaarderin<span class=\"_ _f\"></span>gen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>inge<span class=\"_ _f\"></span>kochte <span class=\"_ _11\"> </span>eigen <span class=\"_ _11\"> </span>aandelen <span class=\"_ _14\"> </span>worden verwerkt <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>een <span class=\"_ _36\"> </span>beweging <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>eigen <span class=\"_ _36\"> </span>aandelen <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>overgedragen <span class=\"_ _e\"> </span>resultaat <span class=\"_ _36\"> </span>en <span class=\"_ _36\"> </span>zijn derhalve neutraal bin<span class=\"_ _3\"></span>nen het gecons<span class=\"_ _f\"></span>olideerd eigen vermogen.   ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-2": {
   "value": "(n) Vergoedingen<span class=\"_ _f\"></span> i<span class=\"_ _4\"></span>n de vor<span class=\"_ _3\"></span>m van eigen vermo<span class=\"_ _f\"></span>gensinstrumenten De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>voorziet <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>aandelen <span class=\"_ _3a\"></span>gebaseerde, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>vermogensinstrumen<span class=\"_ _f\"></span>ten, <span class=\"_ _f\"></span>afgewikkelde <span class=\"_ _3a\"></span>betalingen aan <span class=\"_ _1a\"> </span>werknemers. <span class=\"_ _16\"> </span>In <span class=\"_ _1a\"> </span>eigenvermogensinstrument<span class=\"_ _f\"></span>en <span class=\"_ _1a\"> </span>afgewikkelde <span class=\"_ _1a\"> </span>op <span class=\"_ _1a\"> </span>aandelen <span class=\"_ _1a\"> </span>gebaseerde<span class=\"_ _f\"></span> betalingen <span class=\"_ _f\"></span>worden opgen<span class=\"_ _f\"></span>omen tegen <span class=\"_ _f\"></span>re\u00eble waarde <span class=\"_ _f\"></span>(zonder rek<span class=\"_ _f\"></span>ening te <span class=\"_ _f\"></span>houden met <span class=\"_ _f\"></span>het effect <span class=\"_ _f\"></span>van niet-marktgeregl<span class=\"_ _3\"></span>ementeerd<span class=\"_ _f\"></span>e toezegging<span class=\"_ _f\"></span>svoo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _f\"></span>) op <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekenningsda<span class=\"_ _3\"></span>tum. <span class=\"_ _f\"></span>De re<span class=\"_ _f\"></span>\u00eble waard<span class=\"_ _f\"></span>e bepaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toekenningsdatum van <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>eig<span class=\"_ _f\"></span>env<span class=\"_ _4\"></span>ermog<span class=\"_ _f\"></span>ensinstrumenten <span class=\"_ _4\"></span>afgewikkelde op <span class=\"_ _4\"></span>aandelen gebaseerde <span class=\"_ _3a\"></span>betalingen <span class=\"_ _3a\"></span>wordt <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>genomen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>daartegen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>toename van het eigen ver<span class=\"_ _f\"></span>mogen.    (18)   <span class=\"_ _c\"></span>Voorzieningen Het detail van de <span class=\"_ _f\"></span>voorzieningen is als volgt:  31.12.2022 31.12.2021 Voorzieningen kEUR kEUR Pensioenverplichtingen  <span class=\"_ _4\"></span> 174<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>Geschillen 30<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>Totaal 204<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>Pensioenverplichting<span class=\"_ _f\"></span>en De <span class=\"_ _2\"></span>pensioenverplichting<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>dochtervennootschap <span class=\"_ _4\"></span>waarbij <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>kaderleden <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>niet kaderleden een pensi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>en wordt<span class=\"_ _f\"></span> toegezegd op de pensioengere<span class=\"_ _f\"></span>chtigde leeftijd. Het <span class=\"_ _c\"></span>management <span class=\"_ _c\"></span>heeft <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>waardering <span class=\"_ _c\"></span>laten <span class=\"_ _c\"></span>uitbesteden <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>een <span class=\"_ _c\"></span>externe <span class=\"_ _c\"></span>parti<span class=\"_ _3\"></span>j. <span class=\"_ _c\"></span>Deze <span class=\"_ _c\"></span>werkte <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>zgn. Projected <span class=\"_\"> </span>Unit <span class=\"_ _7\"> </span>Credi<span class=\"_ _3\"></span>t<span class=\"ff2f\"> <span class=\"_\"> </span>methode <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>actuari\u00ebl<span class=\"_ _3\"></span>e <span class=\"_ _7\"> </span>schuld <span class=\"_\"> </span>leidt <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>ven<span class=\"_ _3\"></span>nootschap <span class=\"_\"> </span>jegens <span class=\"_ _7\"> </span>alle<span class=\"_ _f\"></span> </span>begunstigden.  Deze methode hee<span class=\"_ _f\"></span>ft <span class=\"_ _4\"></span>tot doel: \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>waarschijnlijke <span class=\"_ _7\"> </span>kasstromen <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>bep<span class=\"_ _f\"></span>alen <span class=\"_ _5\"> </span>uitgaan<span class=\"_ _3\"></span>de <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>hypoth<span class=\"_ _3\"></span>esen <span class=\"_ _7\"> </span>inzake <span class=\"_ _7\"> </span>de </span>evolutie <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verloningen, <span class=\"_\"> </span>de <span class=\"_\"> </span>opeisbare <span class=\"_\"> </span>rechten <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>moment <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>ver<span class=\"_ _f\"></span>trek <span class=\"_ _7\"> </span>alsmede <span class=\"_\"> </span>de probabiliteiten van n<span class=\"_ _f\"></span>og in de onderneming actief <span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> zijn op die da<span class=\"_ _f\"></span>tum;  <span class=\"_ _4\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">deze <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>op period<span class=\"_ _f\"></span>ieke wijz<span class=\"_ _f\"></span>e te <span class=\"_ _f\"></span>actualiseren <span class=\"_ _f\"></span>teneinde <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarschijnlijke <span class=\"_ _f\"></span>huidige <span class=\"_ _f\"></span>waarde te<span class=\"_ _f\"></span> </span></span>kennen van de to<span class=\"_ _3\"></span>ekomstige v<span class=\"_ _f\"></span>erplichtingen; \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"> </span>waarschijnlijk <span class=\"_ _e\"> </span>huidige <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>kasstrome<span class=\"_ _f\"></span>n <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>prorateren <span class=\"_ _c\"></span>om <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>actuari\u00eble <span class=\"_ _e\"> </span>schuld <span class=\"_ _e\"> </span>te </span>bekomen De hypothesen zijn in <span class=\"_ _f\"></span>20<span class=\"ls20\">22</span> onveranderd gebleven<span class=\"_ _f\"></span> in vergelijking met 2021: 31.12.2022 Hypothesen Economische<span class=\"_ _4\"></span> variabelen Actualisatie voet (AA obligat<span class=\"_ _4\"></span>ies <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> IBOXX Corporates AA ratin<span class=\"_ _4\"></span>g) 2%<span class=\"ls0\"> </span>Evolutie van<span class=\"_ _4\"></span> de verloningen / indexeringen<span class=\"_ _4\"></span> 1%<span class=\"ls0\"> </span>Patronale lasten o<span class=\"_ _4\"></span>p vertrekvergoedingen (n<span class=\"_ _4\"></span>iet kader <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kader) 47% - 50% Contributie werkgever (ni<span class=\"_ _4\"></span>et kader <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kader) 50% - 50% Toepasselijk CAO (conventio<span class=\"_ _4\"></span>nele rechten)<span class=\"_ _4\"></span> SYNTEC Bureaux d\u2019\u00e9tud<span class=\"_ _4\"></span>es<span class=\"ff2f\"> </span>Demografische variabe<span class=\"_ _4\"></span>len Rotatie van het p<span class=\"_ _4\"></span>ersoneel (niet kad<span class=\"_ _4\"></span>er <span class=\"ff37\">\u2013</span> kader) Laag <span class=\"ff37\">\u2013</span> laag Mortaliteitstabellen (INSEE<span class=\"_ _4\"></span>) voor Frans<span class=\"_ _4\"></span>e bevolking<span class=\"_ _4\"></span> TV 88-<span class=\"ls2d\">90</span> Verdeling van de pens<span class=\"_ _4\"></span>ioen gerelateerd<span class=\"_ _4\"></span>e vertrekken<span class=\"_ _4\"></span> 100% vrijwillig, 0% ged<span class=\"_ _4\"></span>wongen<span class=\"_ _4\"></span> Pensioengerechtigde leeftijd (<span class=\"_ _4\"></span>zowel voor niet ka<span class=\"_ _4\"></span>der <span class=\"ff37\">\u2013</span> ka<span class=\"_ _4\"></span>der) 65<span class=\"ls0\">-67 jaar </span>31.12.2022 Gemiddelde Vermoedelijke Statistieken Gemiddelde Gemiddelde Aantal verloning  resterende duur  leeftijd anci\u00ebnniteit (in kEUR) van de loopbaan  Kaderleden 10<span class=\"ls0\"> </span>55<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>4,<span class=\"ls0\">4 </span>10<span class=\"ls0\"> </span>Niet kaderleden 2 28<span class=\"ls0\"> </span>1 2,<span class=\"ls0\">1 </span>22<span class=\"ls0\"> </span>Totaal 12<span class=\"ls0\"> </span>- - - - Tegenover de verplich<span class=\"_ _f\"></span>ting van 1<span class=\"_ _4\"></span><span class=\"ls21\">74</span> kEUR staan er geen pensioenfonds<span class=\"_ _f\"></span>en. D<span class=\"_ _4\"></span>e vennootschap ver<span class=\"_ _f\"></span>richt geen contributies in een fonds zodat er<span class=\"_ _3\"></span> op de mutatie van de voorziening na geen and<span class=\"_ _3\"></span>er impact is in de winst<span class=\"_ _4\"></span>- en verliesrek<span class=\"_ _f\"></span>ening. De maturiteit <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de <span class=\"_ _f\"></span>verplichtingen inz<span class=\"_ _f\"></span>ake stortingen aan de <span class=\"_ _f\"></span>bet<span class=\"_ _4\"></span>rokkenen is als <span class=\"_ _f\"></span>volgt: <span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> Aantal Maturiteit van d<span class=\"_ _4\"></span>e pensioenverplichtingen<span class=\"_ _4\"></span> Boekjaren kEUR Betrokkenen 1 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 5 jaar </span></span>202<span class=\"ls0\">3 <span class=\"ff37\">\u2013</span> 2027 </span>25<span class=\"ls0\"> </span>1 77<span class=\"ls0\"> </span>4 6 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 10 jaar </span></span>202<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2032 </span>203<span class=\"ls0\">2 <span class=\"ff37\">\u2013</span> 2037 </span>28<span class=\"ls0\"> </span>2 11 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 15 jaar </span></span>43<span class=\"ls0\"> </span>3 16 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 20 jaar </span></span>203<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2042 </span>1 1 36 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 40 jaar </span></span>205<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2062 </span>206<span class=\"ls0\">3 <span class=\"ff37\">\u2013</span> 2067 </span>- 1 41 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 45 jaar </span></span>Totaal 174<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>Geschillen Eind 2021 was er <span class=\"_ _3\"></span>een voorzien<span class=\"_ _3\"></span>ing aangelegd van 1<span class=\"_ _f\"></span>75<span class=\"_ _4\"></span> kEUR, ter de<span class=\"_ _f\"></span>kking van onderstaande geschill<span class=\"_ _3\"></span>e<span class=\"ls28\">n:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">enerzijds <span class=\"_ _f\"></span>kEUR 15<span class=\"_ _3\"></span>0 als <span class=\"_ _f\"></span>voorziening<span class=\"_ _3\"></span> voor <span class=\"_ _f\"></span>minnelijke schi<span class=\"_ _f\"></span>kking jegens <span class=\"_ _f\"></span>de FSMA <span class=\"_ _f\"></span>in het <span class=\"_ _f\"></span>kader van <span class=\"_ _f\"></span>het </span></span>tweede programma van Inkoop eigen aandelen. De m<span class=\"_ _3\"></span>innelijke schikking werd ond<span class=\"_ _3\"></span>ertekend door alle betrokken partij<span class=\"_ _f\"></span>en in maart 2022 en de betali<span class=\"_ _3\"></span>ng vond plaats in 20<span class=\"_ _f\"></span>22 \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">anderzi<span class=\"_ _3\"></span>jds <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>25 <span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>dekking <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>geschil <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>voormalig <span class=\"_ _2\"></span>personeelslid <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>extra </span></span>verbrekingssom <span class=\"_ _b\"></span>vorderde. <span class=\"_ _b\"></span>Uiteindelijk <span class=\"_ _c\"></span>werd <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>geval <span class=\"_ _c\"></span>beslecht <span class=\"_ _c\"></span>door <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>betaling<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>10 <span class=\"_ _c\"></span>kEUR zodat 15 kEUR werd<span class=\"_ _f\"></span> teruggenomen  Eind <span class=\"_ _5\"> </span>2022 <span class=\"_ _6\"> </span>is <span class=\"_ _5\"> </span>er <span class=\"_ _5\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>provisie<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>aangelegd <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>30 <span class=\"_ _5\"> </span>kEUR <span class=\"_ _5\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _5\"> </span>litige <span class=\"_ _5\"> </span>waarbij <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>ex<span class=\"_ _4\"></span>tra verbrekingssom <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rderd. De aflo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p ervan vond<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>g niet plaats in <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>023.  (32) <span class=\"_ _13\"> </span>Personeelskosten <span class=\"_ _f\"></span>   Het personeelsbestand<span class=\"_ _3\"></span> van de Gr<span class=\"_ _f\"></span>oep kan als volgt worden ged<span class=\"_ _3\"></span>etailleerd per<span class=\"_ _f\"></span> land: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Tewerkstelling per jaareind<span class=\"_ _4\"></span>e <span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 60<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 2 2 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> per jaareinde  74<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Gemiddelde tewerkstelling <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 55<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 3 3 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk  <span class=\"_ _4\"></span>  13<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> gemiddelde tewerkstelling <span class=\"_ _4\"></span> 71<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>Dit be<span class=\"_ _f\"></span>treffen de <span class=\"_ _f\"></span>VTE <span class=\"_ _3\"></span>van de<span class=\"_ _f\"></span> tewerkgestelde<span class=\"_ _f\"></span> personeelsleden.<span class=\"_ _f\"></span> De Gr<span class=\"_ _f\"></span>oep doet <span class=\"_ _f\"></span>daarnaast <span class=\"_ _f\"></span>nog beroep <span class=\"_ _f\"></span>op consultants, <span class=\"_ _2\"></span>onderaanne<span class=\"_ _3\"></span>mers <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>interimpersoneel <span class=\"_ _2\"></span>waarvan <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verloningen <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>lasten zijn verwerkt. Zij <span class=\"_ _f\"></span>maken derhalve geen deel uit <span class=\"_ _f\"></span>van de in deze rubriek opgen<span class=\"_ _3\"></span>omen cijfers. De toename van het<span class=\"_ _f\"></span> personeelsbestand uit zich in<span class=\"_ _f\"></span> de personeelskosten: 31.12.2<span class=\"ls2d\">022</span> 31.12.20<span class=\"ls2d\">21</span> Personeelskosten<span class=\"_ _4\"></span> kEUR kEUR Salarissen 2.902 2.414 Sociale bijdragen<span class=\"_ _4\"></span> 700<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Groepsverzekering<span class=\"_ _4\"></span> 7 7 Diverse voordelen en ov<span class=\"_ _4\"></span>erige personeelskosten<span class=\"_ _4\"></span> 162<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>Totaal 3.771<span class=\"ls0\"> </span>3.145<span class=\"ls0\"> </span>Een <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>personeelsleden<span class=\"_ _f\"></span> is<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>actief <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>vlak <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>ontwikkeling. <span class=\"_ _3a\"></span>Het <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>hun <span class=\"_ _f\"></span>verloning dat betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft op <span class=\"_ _3\"></span>de onder <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3\"></span>vaste ac<span class=\"_ _3\"></span>tiva geacti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>eerde on<span class=\"_ _f\"></span>twikkelingskosten w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt i<span class=\"_ _3\"></span>n mindering <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>person<span class=\"_ _f\"></span>eelskosten <span class=\"_ _2\"></span>gebracht <span class=\"_ _2\"></span>z<span class=\"_ _3\"></span>odat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bovenstaande <span class=\"_ _2\"></span>bedragen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>zijn. Het gaat om <span class=\"_ _4\"></span>een bedrag van respectievelijk 403 kEUR en 431 kEUR voor 2022 en 2<span class=\"_ _4\"></span>021 dat betrekking<span class=\"_ _f\"></span> heeft op de ontwikk<span class=\"_ _f\"></span>elingswerkzaamheden binnen he<span class=\"_ _f\"></span>t so<span class=\"_ _4\"></span>ftware seg<span class=\"_ _f\"></span>ment.  De groepsverze<span class=\"_ _3\"></span>kering is van<span class=\"_ _f\"></span> het <span class=\"_ _4\"></span>type <span class=\"ff33\">defined contribu<span class=\"_ _f\"></span>tion<span class=\"ff2f\">. </span></span>Anderzijds <span class=\"_ _7\"> </span>zijn <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>voorgesteld<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>bruto <span class=\"_ _5\"> </span>waarden, <span class=\"_ _7\"> </span>zodat <span class=\"_ _5\"> </span>persoonlijk<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>bijdragen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de werknemers <span class=\"_ _19\"> </span>of <span class=\"_ _19\"> </span>andere <span class=\"_ _19\"> </span>terugvorderingen <span class=\"_ _19\"> </span>m.b.t. <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verloningen <span class=\"_ _19\"> </span>separaat <span class=\"_ _19\"> </span>onder <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>o<span class=\"_ _4\"></span>verige bedrijfsopbrengst<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>terug <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>vinden<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>zijn. <span class=\"_ _2\"></span>Het <span class=\"_ _4\"></span>respectievelijke<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>bedrag <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>022 <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>130 <span class=\"_ _4\"></span>kEUR<span class=\"_ _3\"></span> en <span class=\"_ _19\"> </span>110 <span class=\"_ _19\"> </span>kEUR. <span class=\"_ _19\"> </span>Deze <span class=\"_ _19\"> </span>bed<span class=\"_ _3\"></span>ragen <span class=\"_ _19\"> </span>kunnen <span class=\"_ _11\"> </span>ev<span class=\"_ _4\"></span>entueel <span class=\"_ _11\"> </span>in <span class=\"_ _19\"> </span>mindering <span class=\"_ _19\"> </span>worden <span class=\"_ _19\"> </span>gebracht <span class=\"_ _11\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _19\"> </span>deze<span class=\"_ _f\"></span> personeelskosten o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> zich zo een beeld <span class=\"_ _f\"></span>te vormen van de nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> kost voor de<span class=\"_ _f\"></span> Groep. <span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-4": {
   "value": "(n) Vergoedingen<span class=\"_ _f\"></span> i<span class=\"_ _4\"></span>n de vor<span class=\"_ _3\"></span>m van eigen vermo<span class=\"_ _f\"></span>gensinstrumenten De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>voorziet <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>aandelen <span class=\"_ _3a\"></span>gebaseerde, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>vermogensinstrumen<span class=\"_ _f\"></span>ten, <span class=\"_ _f\"></span>afgewikkelde <span class=\"_ _3a\"></span>betalingen aan <span class=\"_ _1a\"> </span>werknemers. <span class=\"_ _16\"> </span>In <span class=\"_ _1a\"> </span>eigenvermogensinstrument<span class=\"_ _f\"></span>en <span class=\"_ _1a\"> </span>afgewikkelde <span class=\"_ _1a\"> </span>op <span class=\"_ _1a\"> </span>aandelen <span class=\"_ _1a\"> </span>gebaseerde<span class=\"_ _f\"></span> betalingen <span class=\"_ _f\"></span>worden opgen<span class=\"_ _f\"></span>omen tegen <span class=\"_ _f\"></span>re\u00eble waarde <span class=\"_ _f\"></span>(zonder rek<span class=\"_ _f\"></span>ening te <span class=\"_ _f\"></span>houden met <span class=\"_ _f\"></span>het effect <span class=\"_ _f\"></span>van niet-marktgeregl<span class=\"_ _3\"></span>ementeerd<span class=\"_ _f\"></span>e toezegging<span class=\"_ _f\"></span>svoo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _f\"></span>) op <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekenningsda<span class=\"_ _3\"></span>tum. <span class=\"_ _f\"></span>De re<span class=\"_ _f\"></span>\u00eble waard<span class=\"_ _f\"></span>e bepaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toekenningsdatum van <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>eig<span class=\"_ _f\"></span>env<span class=\"_ _4\"></span>ermog<span class=\"_ _f\"></span>ensinstrumenten <span class=\"_ _4\"></span>afgewikkelde op <span class=\"_ _4\"></span>aandelen gebaseerde <span class=\"_ _3a\"></span>betalingen <span class=\"_ _3a\"></span>wordt <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>genomen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>daartegen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>toename van het eigen ver<span class=\"_ _f\"></span>mogen.    ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-5": {
   "value": "(n) Vergoedingen<span class=\"_ _f\"></span> i<span class=\"_ _4\"></span>n de vor<span class=\"_ _3\"></span>m van eigen vermo<span class=\"_ _f\"></span>gensinstrumenten De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>voorziet <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>aandelen <span class=\"_ _3a\"></span>gebaseerde, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>vermogensinstrumen<span class=\"_ _f\"></span>ten, <span class=\"_ _f\"></span>afgewikkelde <span class=\"_ _3a\"></span>betalingen aan <span class=\"_ _1a\"> </span>werknemers. <span class=\"_ _16\"> </span>In <span class=\"_ _1a\"> </span>eigenvermogensinstrument<span class=\"_ _f\"></span>en <span class=\"_ _1a\"> </span>afgewikkelde <span class=\"_ _1a\"> </span>op <span class=\"_ _1a\"> </span>aandelen <span class=\"_ _1a\"> </span>gebaseerde<span class=\"_ _f\"></span> betalingen <span class=\"_ _f\"></span>worden opgen<span class=\"_ _f\"></span>omen tegen <span class=\"_ _f\"></span>re\u00eble waarde <span class=\"_ _f\"></span>(zonder rek<span class=\"_ _f\"></span>ening te <span class=\"_ _f\"></span>houden met <span class=\"_ _f\"></span>het effect <span class=\"_ _f\"></span>van niet-marktgeregl<span class=\"_ _3\"></span>ementeerd<span class=\"_ _f\"></span>e toezegging<span class=\"_ _f\"></span>svoo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _f\"></span>) op <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekenningsda<span class=\"_ _3\"></span>tum. <span class=\"_ _f\"></span>De re<span class=\"_ _f\"></span>\u00eble waard<span class=\"_ _f\"></span>e bepaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toekenningsdatum van <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>eig<span class=\"_ _f\"></span>env<span class=\"_ _4\"></span>ermog<span class=\"_ _f\"></span>ensinstrumenten <span class=\"_ _4\"></span>afgewikkelde op <span class=\"_ _4\"></span>aandelen gebaseerde <span class=\"_ _3a\"></span>betalingen <span class=\"_ _3a\"></span>wordt <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>genomen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>daartegen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>toename van het eigen ver<span class=\"_ _f\"></span>mogen.    ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-6": {
   "value": "(n) Vergoedingen<span class=\"_ _f\"></span> i<span class=\"_ _4\"></span>n de vor<span class=\"_ _3\"></span>m van eigen vermo<span class=\"_ _f\"></span>gensinstrumenten De <span class=\"_ _f\"></span>Groep <span class=\"_ _3a\"></span>voorziet <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>aandelen <span class=\"_ _3a\"></span>gebaseerde, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>vermogensinstrumen<span class=\"_ _f\"></span>ten, <span class=\"_ _f\"></span>afgewikkelde <span class=\"_ _3a\"></span>betalingen aan <span class=\"_ _1a\"> </span>werknemers. <span class=\"_ _16\"> </span>In <span class=\"_ _1a\"> </span>eigenvermogensinstrument<span class=\"_ _f\"></span>en <span class=\"_ _1a\"> </span>afgewikkelde <span class=\"_ _1a\"> </span>op <span class=\"_ _1a\"> </span>aandelen <span class=\"_ _1a\"> </span>gebaseerde<span class=\"_ _f\"></span> betalingen <span class=\"_ _f\"></span>worden opgen<span class=\"_ _f\"></span>omen tegen <span class=\"_ _f\"></span>re\u00eble waarde <span class=\"_ _f\"></span>(zonder rek<span class=\"_ _f\"></span>ening te <span class=\"_ _f\"></span>houden met <span class=\"_ _f\"></span>het effect <span class=\"_ _f\"></span>van niet-marktgeregl<span class=\"_ _3\"></span>ementeerd<span class=\"_ _f\"></span>e toezegging<span class=\"_ _f\"></span>svoo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _f\"></span>) op <span class=\"_ _f\"></span>de t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekenningsda<span class=\"_ _3\"></span>tum. <span class=\"_ _f\"></span>De re<span class=\"_ _f\"></span>\u00eble waard<span class=\"_ _f\"></span>e bepaald <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toekenningsdatum van <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>eig<span class=\"_ _f\"></span>env<span class=\"_ _4\"></span>ermog<span class=\"_ _f\"></span>ensinstrumenten <span class=\"_ _4\"></span>afgewikkelde op <span class=\"_ _4\"></span>aandelen gebaseerde <span class=\"_ _3a\"></span>betalingen <span class=\"_ _3a\"></span>wordt <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>genomen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>daartegen<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>toename van het eigen ver<span class=\"_ _f\"></span>mogen.    ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-2": {
   "value": "(o) Voorzieningen<span class=\"_ _f\"></span> Een voorziening w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt opgenomen indien<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande <span class=\"_ _4\"></span>(in <span class=\"_ _4\"></span>rechte <span class=\"_ _2\"></span>afdwing<span class=\"_ _3\"></span>bare o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>feitelijke) <span class=\"_ _4\"></span>verplichting heeft <span class=\"_ _2\"></span>ten gevolge </span></span>van gebeurtenissen uit<span class=\"_ _f\"></span> het verleden; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het <span class=\"_ _2\"></span>waarschijnlijk <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>dat <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>uitstroom <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>kasmiddel<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>vereist <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verplichting <span class=\"_ _2\"></span>af <span class=\"_ _2\"></span>te </span></span>wikkelen; en<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">indien het bedrag <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de verplich<span class=\"_ _3\"></span>ting op betrouwbar<span class=\"_ _f\"></span>e wijze kan worden gescha<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span> </span></span>Het <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>voorziening is <span class=\"_ _2\"></span>gebaseerd op <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>beste schatting <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>vereist<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>zijn<span class=\"_ _f\"></span> om de op balansdatu<span class=\"_ _f\"></span>m bestaande verplichtingen voll<span class=\"_ _f\"></span>edig af te wikkelen. Indien <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande verplichting <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>voldoet <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>voorwaarden om <span class=\"_ _2\"></span>a<span class=\"_ _f\"></span>ls <span class=\"_ _2\"></span>voorzieni<span class=\"_ _3\"></span>ng <span class=\"_ _4\"></span>te worden verwerkt, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt zij verwerkt als een v<span class=\"_ _f\"></span>oorwaardelijke verplichting (\u2018<span class=\"ff39\">contingent lia<span class=\"_ _f\"></span>bility\u2019<span class=\"ff2f\">) en </span></span>als <span class=\"_ _c\"></span>dusdanig <span class=\"_ _c\"></span>toegelicht. <span class=\"_ _b\"></span>Er <span class=\"_ _c\"></span>is <span class=\"_ _e\"></span>sprake <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>voorwaardelijke <span class=\"_ _b\"></span>verplichting <span class=\"_ _c\"></span>indien <span class=\"_ _b\"></span>(i) <span class=\"_ _e\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>een mogelijke <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>erplichting <span class=\"_ _36\"> </span>gaat <span class=\"_\"> </span>afh<span class=\"_ _f\"></span>ankelijk <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>al <span class=\"_\"> </span>d<span class=\"_ _3\"></span>an <span class=\"_\"> </span>n<span class=\"_ _3\"></span>iet <span class=\"_ _36\"> </span>plaatsvinden <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _9\"> </span>toekomstige gebeurtenis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(ii) <span class=\"_ _6\"> </span>indien <span class=\"_ _6\"> </span>het <span class=\"_ _a\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>huidige <span class=\"_ _a\"> </span>verplichting<span class=\"_ _f\"></span> <span class=\"_ _a\"> </span>gaat <span class=\"_ _6\"> </span>waarbij <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>uitstroom <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _3\"></span> kasmiddelen <span class=\"_ _9\"> </span>niet <span class=\"_ _36\"> </span>waarschijnlijk <span class=\"_ _36\"> </span>is <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>wel <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>niet <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>betrouwbare <span class=\"_ _9\"> </span>wijze <span class=\"_ _36\"> </span>kan worden ingeschat. <span class=\"_ _f\"></span> (10)   <span class=\"_ _c\"></span>Vorderingen uit financi\u00eble <span class=\"_ _f\"></span>leasing op lange termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden <span class=\"_ _f\"></span>samengevat: 31.12.2022 31.12.2021 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> lange termijn kEUR kEUR Netto contante waard<span class=\"_ _4\"></span>e leasecontracten<span class=\"_ _4\"></span> 8.974 7.604 Provisie verbreking op<span class=\"_ _4\"></span>enstaande contracten<span class=\"_ _4\"></span> (672)<span class=\"ls0\"> </span>(504)<span class=\"ls0\"> </span>Totaal 8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Onder <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>fin<span class=\"_ _f\"></span>anci\u00eble <span class=\"_ _2\"></span>leasing <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lange <span class=\"_ _2\"></span>termijnged<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>lte <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ordering <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e financi\u00eble <span class=\"_ _9\"> </span>lease-overeenkomst<span class=\"_ _3\"></span>en <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _9\"> </span>conform <span class=\"_ _36\"> </span>IFRS <span class=\"_ _9\"> </span>16, <span class=\"_\"> </span>r<span class=\"_ _f\"></span>ekening <span class=\"_\"> </span>houd<span class=\"_ _f\"></span>end <span class=\"_ _36\"> </span>met <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>impliciete<span class=\"_ _f\"></span> rentevoet <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>kracht<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>omzeterkennin<span class=\"_ _3\"></span>g. <span class=\"_ _4\"></span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>voorges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde <span class=\"_ _4\"></span>boekjaren <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span><span class=\"ls21\">21<span class=\"_ _4\"></span></span> <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> 2022 bedraagt dez<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>onveranderd 5%.  Op <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _e\"> </span>20<span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _e\"> </span>stemt <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rdering<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>overeen <span class=\"_ _e\"> </span>met <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>netto <span class=\"_ _e\"> </span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>8<span class=\"_ _4\"></span>.302 <span class=\"_ _e\"></span>kEUR <span class=\"_ _e\"></span>in vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>7.100 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _4\"></span>2021. <span class=\"_ _2\"></span>Dit <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>nettobedragen, <span class=\"_ _4\"></span>m.a.w. <span class=\"_ _2\"></span>na <span class=\"_ _4\"></span>afwaardering <span class=\"_ _4\"></span>van het openstaand kapita<span class=\"_ _f\"></span>al m<span class=\"_ _4\"></span>.b.t. de vorderin<span class=\"_ _3\"></span>gen uit finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_ _4\"></span>lease ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge van termin<span class=\"_ _3\"></span>alklanten die i<span class=\"_ _f\"></span>n faling <span class=\"_ _5\"> </span>kunnen <span class=\"_ _6\"> </span>gaan <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>bijkomende <span class=\"_ _5\"> </span>mate <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>provisie <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>churn <span class=\"_ _5\"> </span>rate <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>EasyOrder softwareklanten. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"> </span>provisie <span class=\"_ _e\"> </span>vertegenwoordigt <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zgn. <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>erwachte <span class=\"_ _e\"> </span>kredietverliezen <span class=\"_ _c\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">expected <span class=\"_ _e\"> </span>credit<span class=\"_ _3\"></span> </span>losses<span class=\"ff2f\">).  </span>Een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>168 <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>aangelegd <span class=\"_ _2\"></span>ten <span class=\"_ _b\"></span>laste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2022, <span class=\"_ _b\"></span>waardoor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _2\"></span>toeneemt <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>72 kEUR, om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rekenin<span class=\"_ _f\"></span>g <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>hogere kredietverliezen (7<span class=\"_ _4\"></span>,5% i.p.v. <span class=\"_ _4\"></span>6% <span class=\"_ _4\"></span>in 2021)<span class=\"_ _4\"></span><span class=\"ls22\">. </span>Deze <span class=\"_ _4\"></span>verhoging is <span class=\"_ _4\"></span>in grote <span class=\"_ _4\"></span>mate <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gevolg v<span class=\"_ _4\"></span>an de <span class=\"_ _2\"></span>toetreding van <span class=\"_ _4\"></span>Payment <span class=\"_ _4\"></span>Solutions, <span class=\"_ _4\"></span>waardoor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>substantieel bedrag <span class=\"_ _4\"></span>aan financi\u00eble lease <span class=\"_ _3\"></span>vorderingen<span class=\"_ _f\"></span> w<span class=\"_ _4\"></span>orden erkend. <span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>volgende <span class=\"_ _2\"></span>maturiteit <span class=\"_ _b\"></span>kan <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>voorgesteld, <span class=\"_ _2\"></span>zij <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span><span class=\"ff33\">nominale</span> <span class=\"_ _b\"></span>bedragen <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>gefactureerd <span class=\"_ _2\"></span>zullen worden op (middel)lang<span class=\"_ _f\"></span>e termijn (meer dan \u00e9\u00e9n ja<span class=\"_ _f\"></span>ar) :   2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Totaal Maturiteit leasevorderingen<span class=\"_ _4\"></span> kEUR kEUR kEUR kEUR kEUR kEUR kEUR 31.12.20<span class=\"ls2d\">22</span> - 3.890 3.120 2.112 846<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>9.985 31.12.2021 3.168 2.652 1.918 747<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>- 8.498  (*) zie no<span class=\"_ _3\"></span>ot (15) De <span class=\"_ _b\"></span>toename <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>deze <span class=\"_ _b\"></span>rubriek <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>2022 <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>gevolg <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acquisitie <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>P<span class=\"_ _4\"></span>ayment <span class=\"_ _b\"></span>Soluti<span class=\"_ _3\"></span>ons. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>voert eenzelfde acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iteit als <span class=\"_ _f\"></span>Keyware Smart Card<span class=\"_ _3\"></span> Division<span class=\"_ _3\"></span> waarbij haar <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten in<span class=\"_ _f\"></span> aanmerking komen <span class=\"_ _f\"></span>om te worden verwerkt als<span class=\"_ _f\"></span> financi\u00eble leases.  (18)   <span class=\"_ _c\"></span>Voorzieningen Het detail van de <span class=\"_ _f\"></span>voorzieningen is als volgt:  31.12.2022 31.12.2021 Voorzieningen kEUR kEUR Pensioenverplichtingen  <span class=\"_ _4\"></span> 174<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>Geschillen 30<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>Totaal 204<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>Pensioenverplichting<span class=\"_ _f\"></span>en De <span class=\"_ _2\"></span>pensioenverplichting<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>dochtervennootschap <span class=\"_ _4\"></span>waarbij <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>kaderleden <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>niet kaderleden een pensi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>en wordt<span class=\"_ _f\"></span> toegezegd op de pensioengere<span class=\"_ _f\"></span>chtigde leeftijd. Het <span class=\"_ _c\"></span>management <span class=\"_ _c\"></span>heeft <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>waardering <span class=\"_ _c\"></span>laten <span class=\"_ _c\"></span>uitbesteden <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>een <span class=\"_ _c\"></span>externe <span class=\"_ _c\"></span>parti<span class=\"_ _3\"></span>j. <span class=\"_ _c\"></span>Deze <span class=\"_ _c\"></span>werkte <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>zgn. Projected <span class=\"_\"> </span>Unit <span class=\"_ _7\"> </span>Credi<span class=\"_ _3\"></span>t<span class=\"ff2f\"> <span class=\"_\"> </span>methode <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>actuari\u00ebl<span class=\"_ _3\"></span>e <span class=\"_ _7\"> </span>schuld <span class=\"_\"> </span>leidt <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>ven<span class=\"_ _3\"></span>nootschap <span class=\"_\"> </span>jegens <span class=\"_ _7\"> </span>alle<span class=\"_ _f\"></span> </span>begunstigden.  Deze methode hee<span class=\"_ _f\"></span>ft <span class=\"_ _4\"></span>tot doel: \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>waarschijnlijke <span class=\"_ _7\"> </span>kasstromen <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>bep<span class=\"_ _f\"></span>alen <span class=\"_ _5\"> </span>uitgaan<span class=\"_ _3\"></span>de <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>hypoth<span class=\"_ _3\"></span>esen <span class=\"_ _7\"> </span>inzake <span class=\"_ _7\"> </span>de </span>evolutie <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verloningen, <span class=\"_\"> </span>de <span class=\"_\"> </span>opeisbare <span class=\"_\"> </span>rechten <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>moment <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>ver<span class=\"_ _f\"></span>trek <span class=\"_ _7\"> </span>alsmede <span class=\"_\"> </span>de probabiliteiten van n<span class=\"_ _f\"></span>og in de onderneming actief <span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> zijn op die da<span class=\"_ _f\"></span>tum;  <span class=\"_ _4\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">deze <span class=\"_ _f\"></span>kasstromen <span class=\"_ _f\"></span>op period<span class=\"_ _f\"></span>ieke wijz<span class=\"_ _f\"></span>e te <span class=\"_ _f\"></span>actualiseren <span class=\"_ _f\"></span>teneinde <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarschijnlijke <span class=\"_ _f\"></span>huidige <span class=\"_ _f\"></span>waarde te<span class=\"_ _f\"></span> </span></span>kennen van de to<span class=\"_ _3\"></span>ekomstige v<span class=\"_ _f\"></span>erplichtingen; \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"> </span>waarschijnlijk <span class=\"_ _e\"> </span>huidige <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>kasstrome<span class=\"_ _f\"></span>n <span class=\"_ _9\"> </span>te <span class=\"_ _9\"> </span>prorateren <span class=\"_ _c\"></span>om <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>actuari\u00eble <span class=\"_ _e\"> </span>schuld <span class=\"_ _e\"> </span>te </span>bekomen De hypothesen zijn in <span class=\"_ _f\"></span>20<span class=\"ls20\">22</span> onveranderd gebleven<span class=\"_ _f\"></span> in vergelijking met 2021: 31.12.2022 Hypothesen Economische<span class=\"_ _4\"></span> variabelen Actualisatie voet (AA obligat<span class=\"_ _4\"></span>ies <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> IBOXX Corporates AA ratin<span class=\"_ _4\"></span>g) 2%<span class=\"ls0\"> </span>Evolutie van<span class=\"_ _4\"></span> de verloningen / indexeringen<span class=\"_ _4\"></span> 1%<span class=\"ls0\"> </span>Patronale lasten o<span class=\"_ _4\"></span>p vertrekvergoedingen (n<span class=\"_ _4\"></span>iet kader <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kader) 47% - 50% Contributie werkgever (ni<span class=\"_ _4\"></span>et kader <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kader) 50% - 50% Toepasselijk CAO (conventio<span class=\"_ _4\"></span>nele rechten)<span class=\"_ _4\"></span> SYNTEC Bureaux d\u2019\u00e9tud<span class=\"_ _4\"></span>es<span class=\"ff2f\"> </span>Demografische variabe<span class=\"_ _4\"></span>len Rotatie van het p<span class=\"_ _4\"></span>ersoneel (niet kad<span class=\"_ _4\"></span>er <span class=\"ff37\">\u2013</span> kader) Laag <span class=\"ff37\">\u2013</span> laag Mortaliteitstabellen (INSEE<span class=\"_ _4\"></span>) voor Frans<span class=\"_ _4\"></span>e bevolking<span class=\"_ _4\"></span> TV 88-<span class=\"ls2d\">90</span> Verdeling van de pens<span class=\"_ _4\"></span>ioen gerelateerd<span class=\"_ _4\"></span>e vertrekken<span class=\"_ _4\"></span> 100% vrijwillig, 0% ged<span class=\"_ _4\"></span>wongen<span class=\"_ _4\"></span> Pensioengerechtigde leeftijd (<span class=\"_ _4\"></span>zowel voor niet ka<span class=\"_ _4\"></span>der <span class=\"ff37\">\u2013</span> ka<span class=\"_ _4\"></span>der) 65<span class=\"ls0\">-67 jaar </span>31.12.2022 Gemiddelde Vermoedelijke Statistieken Gemiddelde Gemiddelde Aantal verloning  resterende duur  leeftijd anci\u00ebnniteit (in kEUR) van de loopbaan  Kaderleden 10<span class=\"ls0\"> </span>55<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>4,<span class=\"ls0\">4 </span>10<span class=\"ls0\"> </span>Niet kaderleden 2 28<span class=\"ls0\"> </span>1 2,<span class=\"ls0\">1 </span>22<span class=\"ls0\"> </span>Totaal 12<span class=\"ls0\"> </span>- - - - Tegenover de verplich<span class=\"_ _f\"></span>ting van 1<span class=\"_ _4\"></span><span class=\"ls21\">74</span> kEUR staan er geen pensioenfonds<span class=\"_ _f\"></span>en. D<span class=\"_ _4\"></span>e vennootschap ver<span class=\"_ _f\"></span>richt geen contributies in een fonds zodat er<span class=\"_ _3\"></span> op de mutatie van de voorziening na geen and<span class=\"_ _3\"></span>er impact is in de winst<span class=\"_ _4\"></span>- en verliesrek<span class=\"_ _f\"></span>ening. De maturiteit <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de <span class=\"_ _f\"></span>verplichtingen inz<span class=\"_ _f\"></span>ake stortingen aan de <span class=\"_ _f\"></span>bet<span class=\"_ _4\"></span>rokkenen is als <span class=\"_ _f\"></span>volgt: <span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> Aantal Maturiteit van d<span class=\"_ _4\"></span>e pensioenverplichtingen<span class=\"_ _4\"></span> Boekjaren kEUR Betrokkenen 1 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 5 jaar </span></span>202<span class=\"ls0\">3 <span class=\"ff37\">\u2013</span> 2027 </span>25<span class=\"ls0\"> </span>1 77<span class=\"ls0\"> </span>4 6 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 10 jaar </span></span>202<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2032 </span>203<span class=\"ls0\">2 <span class=\"ff37\">\u2013</span> 2037 </span>28<span class=\"ls0\"> </span>2 11 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 15 jaar </span></span>43<span class=\"ls0\"> </span>3 16 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 20 jaar </span></span>203<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2042 </span>1 1 36 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 40 jaar </span></span>205<span class=\"ls0\">8 <span class=\"ff37\">\u2013</span> 2062 </span>206<span class=\"ls0\">3 <span class=\"ff37\">\u2013</span> 2067 </span>- 1 41 <span class=\"ff37 ls0\">\u2013<span class=\"ff2f\"> 45 jaar </span></span>Totaal 174<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>Geschillen Eind 2021 was er <span class=\"_ _3\"></span>een voorzien<span class=\"_ _3\"></span>ing aangelegd van 1<span class=\"_ _f\"></span>75<span class=\"_ _4\"></span> kEUR, ter de<span class=\"_ _f\"></span>kking van onderstaande geschill<span class=\"_ _3\"></span>e<span class=\"ls28\">n:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">enerzijds <span class=\"_ _f\"></span>kEUR 15<span class=\"_ _3\"></span>0 als <span class=\"_ _f\"></span>voorziening<span class=\"_ _3\"></span> voor <span class=\"_ _f\"></span>minnelijke schi<span class=\"_ _f\"></span>kking jegens <span class=\"_ _f\"></span>de FSMA <span class=\"_ _f\"></span>in het <span class=\"_ _f\"></span>kader van <span class=\"_ _f\"></span>het </span></span>tweede programma van Inkoop eigen aandelen. De m<span class=\"_ _3\"></span>innelijke schikking werd ond<span class=\"_ _3\"></span>ertekend door alle betrokken partij<span class=\"_ _f\"></span>en in maart 2022 en de betali<span class=\"_ _3\"></span>ng vond plaats in 20<span class=\"_ _f\"></span>22 \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">anderzi<span class=\"_ _3\"></span>jds <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>25 <span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>dekking <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>geschil <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>voormalig <span class=\"_ _2\"></span>personeelslid <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>extra </span></span>verbrekingssom <span class=\"_ _b\"></span>vorderde. <span class=\"_ _b\"></span>Uiteindelijk <span class=\"_ _c\"></span>werd <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>geval <span class=\"_ _c\"></span>beslecht <span class=\"_ _c\"></span>door <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>betaling<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>10 <span class=\"_ _c\"></span>kEUR zodat 15 kEUR werd<span class=\"_ _f\"></span> teruggenomen  Eind <span class=\"_ _5\"> </span>2022 <span class=\"_ _6\"> </span>is <span class=\"_ _5\"> </span>er <span class=\"_ _5\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>provisie<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>aangelegd <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>30 <span class=\"_ _5\"> </span>kEUR <span class=\"_ _5\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _5\"> </span>litige <span class=\"_ _5\"> </span>waarbij <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>ex<span class=\"_ _4\"></span>tra verbrekingssom <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rderd. De aflo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p ervan vond<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>g niet plaats in <span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>023.  33.<span class=\"ls0\">2<span class=\"ls25\">. </span>Netto bijzondere waa<span class=\"_ _3\"></span>rdevermindering<span class=\"_ _f\"></span>sverliezen op vaste activa </span>Netto bijzond<span class=\"_ _4\"></span>ere waardevermindering<span class=\"_ _4\"></span>sverliezen 31.12.2022 31.12.2021 op vaste a<span class=\"_ _4\"></span>ctiva Noot<span class=\"ls0\"> </span>kEUR kEUR Bijzondere waardeverminderi<span class=\"_ _4\"></span>ngen op vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (6)<span class=\"ls0\"> </span>- 559<span class=\"ls0\"> </span>Totaal - 559<span class=\"ls0\"> </span>De in <span class=\"_ _f\"></span>2021 <span class=\"_ _f\"></span>uitgewerkte i<span class=\"_ _f\"></span>mpairment <span class=\"_ _3\"></span>analyse <span class=\"_ _f\"></span>m.b.t. Ea<span class=\"_ _f\"></span>sy<span class=\"_ _4\"></span>Order <span class=\"_ _f\"></span>gaf aanleidin<span class=\"_ _3\"></span>g <span class=\"_ _3\"></span>tot <span class=\"_ _f\"></span>het aanlegg<span class=\"_ _f\"></span>en van <span class=\"_ _f\"></span>een netto <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeve<span class=\"_ _3\"></span>rmindering <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>en vas<span class=\"_ _f\"></span>te acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>kEUR. <span class=\"_ _f\"></span>Eind <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>zijn er geen indicaties<span class=\"_ _f\"></span> dat deze bijzondere waarde<span class=\"_ _f\"></span>vermindering al dan niet gedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lijk teruggedraaid<span class=\"_ _f\"></span> kan worden. <span class=\"_ _2\"></span>Dit <span class=\"_ _b\"></span>feit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>meteen <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>verklaring <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>afname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>reguliere <span class=\"_ _2\"></span>afschrijvingslast <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _4\"></span>et boekjaar 2022 (1.2<span class=\"_ _f\"></span>6<span class=\"_ _4\"></span>7 kEUR<span class=\"_ _3\"></span>) in vergelijking <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>et het vor<span class=\"_ _3\"></span>ige jaar (1.600 kEUR<span class=\"_ _f\"></span>). 33.<span class=\"ls0\">3<span class=\"ls25\">. </span>Voorzieningen </span>31.12.2022 31.12.2021 Voorzieningen<span class=\"_ _4\"></span> Noot<span class=\"ls0\"> </span>kEUR kEUR Voorzieningen (dotatie + <span class=\"_ _4\"></span>; terugneming <span class=\"_ _4\"></span>-) (18)<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>Totaal (145) 175<span class=\"ls0\"> </span>In <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>voorzien<span class=\"_ _f\"></span>ing <span class=\"_ _2\"></span>aangelegd <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>175 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>dekking <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>geschillen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>(administratieve boete <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>FS<span class=\"_ _f\"></span>MA <span class=\"_ _7\"> </span>m.b.t. <span class=\"_\"> </span>inkoop <span class=\"_ _7\"> </span>eigen <span class=\"_\"> </span>aandelen <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>150 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>geschil <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>gewezen<span class=\"_ _f\"></span> personeelslid van<span class=\"_ _3\"></span> 25 kEUR).  Deze bedragen werden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afgewikkeld in 2022. In 2022 werd een voorziening<span class=\"_ _3\"></span> aangelegd ter dekking<span class=\"_ _3\"></span> van een <span class=\"_ _2\"></span>nieuw <span class=\"_ _4\"></span>geschil <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>personeelslid<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>ten <span class=\"_ _2\"></span>belope<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _2\"></span>Zodoende <span class=\"_ _4\"></span>leidt <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>netto<span class=\"_ _4\"></span>-opbrengst van 14<span class=\"_ _f\"></span>5<span class=\"_ _4\"></span> kEUR in de winst- en <span class=\"_ _f\"></span>verliesrekening van 2022.  (33) <span class=\"_ _11\"> </span> <span class=\"_ _14\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>Afschrijvingen, <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>bijzondere <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _3\"></span>ringsverliezen <span class=\"_ _11\"> </span>op <span class=\"_ _14\"> </span>vaste <span class=\"_ _11\"> </span>activa <span class=\"_ _14\"> </span>en voorzieningen<span class=\"_ _f\"></span> 33.1. Afschrijvingen<span class=\"_ _f\"></span> De afschrijvingen <span class=\"_ _3\"></span>kunnen als v<span class=\"_ _3\"></span>olgt worden gedetaill<span class=\"_ _f\"></span>eerd: 31.12.20<span class=\"ls2d\">22</span> 31.12.2021 Afschrijvingen  Noot<span class=\"ls0\"> </span>kEUR kEUR Afschrijvingen immateri\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> (7)<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>1.085 Afschrijvingen materi\u00eble vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (8)<span class=\"ls0\"> </span>503<span class=\"ls0\"> </span>515<span class=\"ls0\"> </span>Totaal 1.267<span class=\"ls0\"> </span>1.600<span class=\"ls0\"> </span>De <span class=\"_ _14\"> </span>afschrijvingslasten<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>immateri\u00eble <span class=\"_ _14\"> </span>vaste <span class=\"_ _14\"> </span>activa <span class=\"_ _14\"> </span>omvatten <span class=\"_ _14\"> </span>zowel <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>afschrijvingslast<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>o<span class=\"_ _4\"></span>p immateri\u00eble<span class=\"_ _3\"></span> activa<span class=\"_ _f\"></span> die in <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>kader van <span class=\"_ _3\"></span>de o<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ername <span class=\"_ _f\"></span>ge\u00efdentificeerd <span class=\"_ _f\"></span>werden als <span class=\"_ _f\"></span>de afschrijvingslast<span class=\"_ _f\"></span>en op de ontwikkelin<span class=\"_ _f\"></span>gsko<span class=\"_ _4\"></span>sten die sind<span class=\"_ _f\"></span>sdien werden geactiveerd. <span class=\"_ _3\"></span>  De <span class=\"_ _3\"></span>afschrijvingen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _f\"></span>vaste acti<span class=\"_ _f\"></span>va hebben<span class=\"_ _f\"></span> vooral <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>gebruiksrechten <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p h<span class=\"_ _f\"></span>et wagenpark. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-4": {
   "value": "(o) Voorzieningen<span class=\"_ _f\"></span> Een voorziening w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt opgenomen indien<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande <span class=\"_ _4\"></span>(in <span class=\"_ _4\"></span>rechte <span class=\"_ _2\"></span>afdwing<span class=\"_ _3\"></span>bare o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>feitelijke) <span class=\"_ _4\"></span>verplichting heeft <span class=\"_ _2\"></span>ten gevolge </span></span>van gebeurtenissen uit<span class=\"_ _f\"></span> het verleden; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het <span class=\"_ _2\"></span>waarschijnlijk <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>dat <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>uitstroom <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>kasmiddel<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>vereist <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verplichting <span class=\"_ _2\"></span>af <span class=\"_ _2\"></span>te </span></span>wikkelen; en<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">indien het bedrag <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de verplich<span class=\"_ _3\"></span>ting op betrouwbar<span class=\"_ _f\"></span>e wijze kan worden gescha<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span> </span></span>Het <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>voorziening is <span class=\"_ _2\"></span>gebaseerd op <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>beste schatting <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>vereist<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>zijn<span class=\"_ _f\"></span> om de op balansdatu<span class=\"_ _f\"></span>m bestaande verplichtingen voll<span class=\"_ _f\"></span>edig af te wikkelen. Indien <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bestaande verplichting <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>voldoet <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>voorwaarden om <span class=\"_ _2\"></span>a<span class=\"_ _f\"></span>ls <span class=\"_ _2\"></span>voorzieni<span class=\"_ _3\"></span>ng <span class=\"_ _4\"></span>te worden verwerkt, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt zij verwerkt als een v<span class=\"_ _f\"></span>oorwaardelijke verplichting (\u2018<span class=\"ff39\">contingent lia<span class=\"_ _f\"></span>bility\u2019<span class=\"ff2f\">) en </span></span>als <span class=\"_ _c\"></span>dusdanig <span class=\"_ _c\"></span>toegelicht. <span class=\"_ _b\"></span>Er <span class=\"_ _c\"></span>is <span class=\"_ _e\"></span>sprake <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>voorwaardelijke <span class=\"_ _b\"></span>verplichting <span class=\"_ _c\"></span>indien <span class=\"_ _b\"></span>(i) <span class=\"_ _e\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _c\"></span>een mogelijke <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>erplichting <span class=\"_ _36\"> </span>gaat <span class=\"_\"> </span>afh<span class=\"_ _f\"></span>ankelijk <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>al <span class=\"_\"> </span>d<span class=\"_ _3\"></span>an <span class=\"_\"> </span>n<span class=\"_ _3\"></span>iet <span class=\"_ _36\"> </span>plaatsvinden <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _9\"> </span>toekomstige gebeurtenis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(ii) <span class=\"_ _6\"> </span>indien <span class=\"_ _6\"> </span>het <span class=\"_ _a\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>huidige <span class=\"_ _a\"> </span>verplichting<span class=\"_ _f\"></span> <span class=\"_ _a\"> </span>gaat <span class=\"_ _6\"> </span>waarbij <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>uitstroom <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>an<span class=\"_ _3\"></span> kasmiddelen <span class=\"_ _9\"> </span>niet <span class=\"_ _36\"> </span>waarschijnlijk <span class=\"_ _36\"> </span>is <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>wel <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _36\"> </span>niet <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>betrouwbare <span class=\"_ _9\"> </span>wijze <span class=\"_ _36\"> </span>kan worden ingeschat. <span class=\"_ _f\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-2": {
   "value": "(p) Erkenning <span class=\"_ _3\"></span>van opbreng<span class=\"_ _f\"></span>s<span class=\"_ _4\"></span>ten Opbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>waarschijnlijk <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>e<span class=\"_ _4\"></span>conomisch<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>voordelen <span class=\"_ _9\"> </span>met betrekking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>transactie <span class=\"_ _7\"> </span>naar <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>onderneming <span class=\"_\"> </span>zullen <span class=\"_ _7\"> </span>vloeien <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de opbrengsten op een betrouwbare wijze kan gemeten worden. Omzet wordt opgenomen na aftrek van omzetbelastingen<span class=\"_ _f\"></span> en kortingen.  p.1. Verkoop van<span class=\"_ _3\"></span> goederen  Opbrengsten u<span class=\"_ _3\"></span>it de <span class=\"_ _f\"></span><span class=\"ff31\">v<span class=\"_ _4\"></span>erkoo<span class=\"_ _3\"></span>p van <span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>oederen<span class=\"ff2f\"> word<span class=\"_ _f\"></span>en opgenomen als <span class=\"_ _f\"></span>de levering <span class=\"_ _3\"></span>en ook <span class=\"_ _f\"></span>de volledige </span></span>overdracht van risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en v<span class=\"_ _3\"></span>oordelen heeft plaat<span class=\"_ _f\"></span>sgevonden.<span class=\"ff2f\"> </span>p.3. Autorisat<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>e-inkomsten     Opbrengsten <span class=\"_ _36\"> </span>gerelateerd <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span><span class=\"ff31\">autorisaties</span> <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_\"> </span>bruto <span class=\"_\"> </span>bedrag<span class=\"_ _3\"></span>en <span class=\"_\"> </span>v<span class=\"_ _3\"></span>erwerkt. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>door <span class=\"_ _36\"> </span>de handelaar <span class=\"_ _4\"></span>betaalde <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>betaalpartner,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>meer <span class=\"_ _4\"></span>gangbare <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span><span class=\"ff33\">acquirer,</span> <span class=\"_ _4\"></span><span class=\"ff37\">(\u2018MSC\u2019 </span>of <span class=\"ff33\">Me<span class=\"_ _3\"></span>rchant <span class=\"_ _3\"></span>Service <span class=\"_ _f\"></span>Charge<span class=\"ff2f\">) worden <span class=\"_ _f\"></span>beschouwd als <span class=\"_ _f\"></span>de bru<span class=\"_ _3\"></span>to-omzet terwijl <span class=\"_ _f\"></span>de ge<span class=\"_ _f\"></span>relateerde k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten </span></span>separaat <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _7\"> </span>onder <span class=\"_ _5\"> </span>de<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>rubriek <span class=\"_ _7\"> </span>kostprijs <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>verkopen. <span class=\"_ _7\"> </span>Deze <span class=\"_ _7\"> </span>acquirer <span class=\"_ _5\"> </span>is <span class=\"_ _7\"> </span>de betaalpartner <span class=\"_ _3a\"></span>van <span class=\"_ _3\"></span>Keyware <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betalingen <span class=\"_ _f\"></span>verwerkt. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>betalingen <span class=\"_ _3a\"></span>die d<span class=\"_ _f\"></span>e han<span class=\"_ _3\"></span>delaren <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ntvange<span class=\"_ _f\"></span>n m.b.t. <span class=\"_ _6\"> </span>hun <span class=\"_ _a\"> </span>verkopen <span class=\"_ _6\"> </span>vloeien <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>bankrekeningen <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>acquirers <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>nooit <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>dbankrekeningen <span class=\"_ _3\"></span>van Keyware. De <span class=\"_ _b\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>Merchant <span class=\"_ _b\"></span>Servic<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>Charge <span class=\"_ _b\"></span>kan <span class=\"_ _b\"></span>analytisch<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>diverse <span class=\"_ _2\"></span>bestanddelen<span class=\"ff33\"> </span>worden ontleed, die<span class=\"_ _f\"></span> elk toekomen aan een w<span class=\"_ _f\"></span>elbepaalde partij: \u2022 <span class=\"_ _48\"> </span>De <span class=\"_ _14\"> </span><span class=\"ff33\">interchange <span class=\"_ _14\"> </span>fee</span>, <span class=\"_ _a\"> </span>een <span class=\"_ _14\"> </span>vergoeding <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>de <span class=\"_ _11\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>transactie <span class=\"_ _14\"> </span>betaalt <span class=\"_ _a\"> </span>aan <span class=\"_ _14\"> </span>de </span>kaartuitgever <span class=\"_ _4\"></span>(meestal <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bankinstelling). <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>kaarten <span class=\"_ _4\"></span>uitgegeven <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Europese <span class=\"_ _4\"></span>Unie <span class=\"_ _4\"></span>is er <span class=\"_ _c\"></span>regelgeving <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>ko<span class=\"_ _4\"></span>st <span class=\"_ _b\"></span>hiervan <span class=\"_ _c\"></span>beperkt <span class=\"_ _c\"></span>(0<span class=\"_ _4\"></span>,2% <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>debetverrichting ofwel 0,3% van<span class=\"_ _3\"></span> de waarde van de <span class=\"_ _f\"></span>creditverrichting)   \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">De <span class=\"ff33\">scheme fee</span> die een vergoeding behelst voor de kosten gedragen door de schemes of the </span>brands (VISA, Mas<span class=\"_ _3\"></span>tercard, Amex<span class=\"_ _f\"></span>, \u2026)<span class=\"ff2f\"> </span>\u2022 <span class=\"_ _48\"> </span>De <span class=\"_\"> </span><span class=\"ff33\">service <span class=\"_ _7\"> </span>fee</span> <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>vergoeding <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>geleverde <span class=\"_\"> </span>diensten <span class=\"_\"> </span>m.b.t. <span class=\"_\"> </span>het </span>verwerken van<span class=\"_ _3\"></span> de transacties, de ui<span class=\"_ _f\"></span>tbetaling van de ge<span class=\"_ _3\"></span>lden en de rapp<span class=\"_ _3\"></span>ortering De <span class=\"_ _2\"></span>(netto) <span class=\"_ _4\"></span>commissies <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>ontvangt <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>dus <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>acqu<span class=\"_ _f\"></span>irer <span class=\"_ _b\"></span>beta<span class=\"_ _3\"></span>ald <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>als<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>ware <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mindering<span class=\"_ _f\"></span> van <span class=\"_ _3a\"></span>zijn <span class=\"_ _f\"></span>eigen <span class=\"_ _f\"></span>service <span class=\"_ _f\"></span>fee<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>betaald <span class=\"_ _f\"></span>wordt <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>grond <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>co<span class=\"_ _4\"></span>ntractuel<span class=\"_ _3\"></span>e overeenkomst. <span class=\"_ _2\"></span>Telkenmale <span class=\"_ _2\"></span>er <span class=\"_ _b\"></span>een <span class=\"_ _2\"></span>overdracht <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dienst <span class=\"_ _2\"></span>naar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>toe <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>dit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n performantieverplich<span class=\"_ _3\"></span>ting <span class=\"_ _9\"> </span>voor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span><span class=\"ff33\">acquirer</span>. <span class=\"_ _9\"> </span>Vanaf <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>kan <span class=\"_ _36\"> </span>Keyware <span class=\"_ _9\"> </span>aanspraak <span class=\"_ _9\"> </span>maken <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>deze (netto) <span class=\"_ _c\"></span>commissies. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"></span>specifieke <span class=\"_ _c\"></span>boekhoudkundige <span class=\"_ _c\"></span>presentatie <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _c\"></span>gemaakt <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de bepalingen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ff33\">Interchange <span class=\"_ _4\"></span>Fee <span class=\"_ _2\"></span>Regulation</span> <span class=\"_ _2\"></span>(IFR), <span class=\"_ _2\"></span>waardoor <span class=\"_ _4\"></span>er <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>hogere <span class=\"_ _4\"></span>transparantie <span class=\"_ _2\"></span>werd<span class=\"_ _f\"></span> bekomen in de div<span class=\"_ _f\"></span>erse componenten van de <span class=\"_ _f\"></span>kostenstructuur der betalingen.  Het <span class=\"_ _36\"> </span>separaat <span class=\"_ _9\"> </span>voorstellen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>gerelateerde <span class=\"_ _9\"> </span>kosten <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>bruto <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>wordt <span class=\"_ _36\"> </span><span class=\"ff33\">upgrossing</span> <span class=\"_ _36\"> </span>of brutering genaamd. <span class=\"_ _f\"></span>Een dergelijke brutering is sl<span class=\"_ _f\"></span>echts mogelijk in het geval da<span class=\"_ _3\"></span>t Keyware hierbij<span class=\"_ _f\"></span> als Principaal <span class=\"_ _2\"></span>kwalific<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt. <span class=\"_ _2\"></span>Dit <span class=\"_ _4\"></span>betekent <span class=\"_ _2\"></span>concreet <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Merchant <span class=\"_ _2\"></span>Service <span class=\"_ _4\"></span>Charge <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>voorgesteld<span class=\"_ _f\"></span> als (de eigen)omze<span class=\"_ _f\"></span>t.   Het kwalificeren als <span class=\"_ _f\"></span>Principaal volgt uit onders<span class=\"_ _f\"></span>taande :  \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> heeft de controle<span class=\"_ _f\"></span> om het recht te bekomen <span class=\"_ _f\"></span>van een dienst vanwege<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>acquirer; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> controleert het g<span class=\"_ _f\"></span>oed of de dienst vooraleer<span class=\"_ _3\"></span> deze kan worden <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>vergedrag<span class=\"_ _3\"></span>en aan </span></span>de klant; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> kan tijdens de lo<span class=\"_ _f\"></span>optijd van het contract naar <span class=\"_ _f\"></span>eigen goeddunken van acquirer </span></span>veranderen; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> is betrokken bij z<span class=\"_ _f\"></span>owel het verhuren of verk<span class=\"_ _3\"></span>open van de betaal<span class=\"_ _f\"></span>terminals als bij de </span></span>transacties die eraan<span class=\"_ _3\"></span> zijn verbonden; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> draagt het vo<span class=\"_ _3\"></span>orraadrisico verb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden aan de <span class=\"_ _f\"></span>betaalterminal </span></span>p.4. Software      Wat het <span class=\"ff31\">software </span>s<span class=\"_ _3\"></span>egment betref<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>kunnen er drie pr<span class=\"_ _f\"></span>estaties of componenten<span class=\"_ _f\"></span> worden onderscheiden:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Verkoop <span class=\"_ _3\"></span>van de licentie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Imple<span class=\"_ _3\"></span>mentatie van de licen<span class=\"_ _f\"></span>tie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Onderhoud v<span class=\"_ _3\"></span>an de licentie </span></span>Men onderscheid<span class=\"_ _3\"></span>t zowel statische als<span class=\"_ _f\"></span> dynamische licenties. Gaat <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>gebruiksrecht, <span class=\"_ _b\"></span>dan <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _c\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span><span class=\"ff3b\">\u201c<span class=\"ff36\">statische</span>\u201d <span class=\"_ _b\"></span>licentie</span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _b\"></span>verwerft meteen <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>contr<span class=\"_ _3\"></span>ole <span class=\"_ _7\"> </span>over <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>geleverde <span class=\"_ _7\"> </span>software, <span class=\"_\"> </span>hij <span class=\"_ _7\"> </span>kan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigend<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _7\"> </span>meteen<span class=\"_ _f\"></span> gebruiken. Bij <span class=\"_ _4\"></span>zo\u2019n statische licentie <span class=\"_ _4\"></span>is er <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>bijkomende activiteit nodig <span class=\"_ _4\"></span>door de <span class=\"_ _4\"></span>entiteit om <span class=\"_ _4\"></span>die licentie <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>doen <span class=\"_ _b\"></span>evolueren. <span class=\"_ _2\"></span>In <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dergelijk <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>omzeterkenning <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>volledige bedrag <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndertekening, <span class=\"_ _3a\"></span>onafgezien van <span class=\"_ _f\"></span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _f\"></span>modaliteiten <span class=\"_ _f\"></span>zoals <span class=\"_ _f\"></span>een e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele <span class=\"_ _f\"></span>facturatie <span class=\"_ _f\"></span>in schijven. Verkoop <span class=\"_ _3\"></span>van de licenties<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>allen hier <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder. In <span class=\"_ _9\"> </span>geval <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>toegangsrecht, <span class=\"_ _e\"></span>of <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>\u201cdynamisc<span class=\"_ _f\"></span>he <span class=\"_ _9\"> </span>l<span class=\"_ _4\"></span>icentie\u201d<span class=\"ff2f\"> <span class=\"_ _e\"> </span>is <span class=\"_ _9\"> </span>dit <span class=\"_ _9\"> </span>niet <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geval. <span class=\"_ _e\"> </span>Daar <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>de<span class=\"_ _3\"></span> </span>prestatie <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>derhalve omzeterkenning in <span class=\"_ _2\"></span>de tijd <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>spreiden <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>continue <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levensduur<span class=\"_ _f\"></span> van de<span class=\"_ _f\"></span> licentie <span class=\"_ _f\"></span>en re<span class=\"_ _f\"></span>kening h<span class=\"_ _3\"></span>oudend <span class=\"_ _f\"></span>met de <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _f\"></span>die de <span class=\"_ _f\"></span>entiteit <span class=\"_ _f\"></span>kan aan<span class=\"_ _f\"></span>brengen. Dit <span class=\"_ _f\"></span>geldt als aan de 3 onderstaand<span class=\"_ _3\"></span>e criteria is<span class=\"_ _f\"></span> voldaan: \u2022 <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het <span class=\"_ _9\"> </span>contract <span class=\"_ _36\"> </span>voorziet <span class=\"_ _36\"> </span>dat <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>entiteit <span class=\"_\"> </span>p<span class=\"_ _3\"></span>restaties <span class=\"_ _9\"> </span>verricht <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>intellectuele <span class=\"_ _9\"> </span>eigendom </span>aangrijpend impact<span class=\"_ _f\"></span>eren \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">De <span class=\"_ _b\"></span>licentie <span class=\"_ _c\"></span>stelt <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>klant <span class=\"_ _c\"></span>bloot <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>zowel <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>positieve <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>negatieve <span class=\"_ _c\"></span>effecten <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de </span></span>activiteiten van d<span class=\"_ _f\"></span>e entiteit \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het presteren <span class=\"_ _f\"></span>van de activiteiten zelf leidt<span class=\"_ _f\"></span> niet tot een apart actief of diens<span class=\"_ _f\"></span>t voor de klant </span></span>De <span class=\"_ _2\"></span>onderhouds<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>volgende <span class=\"_ _4\"></span>deze <span class=\"_ _2\"></span>bepalingen <span class=\"_ _4\"></span>verwerkt. <span class=\"_ _2\"></span>Indien <span class=\"_ _4\"></span>zij <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>vooruit gefactureerd, dan geschi<span class=\"_ _f\"></span>edt de omzeterkenning prora<span class=\"_ _f\"></span>ta temporis. Een <span class=\"_ _5\"> </span>verschillende <span class=\"_ _5\"> </span>omzeterkenn<span class=\"_ _f\"></span>ing <span class=\"_ _6\"> </span>stelt <span class=\"_ _5\"> </span>zich <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>verkochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>variabele<span class=\"_ _f\"></span> vergoedingen <span class=\"_ _f\"></span>(zoals bv <span class=\"ff33\">roy<span class=\"_ _f\"></span>alties<span class=\"ff2f\">), waarin <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>minimale <span class=\"_ _f\"></span>vergoeding wordt <span class=\"_ _f\"></span>bedongen maar<span class=\"_ _f\"></span> evenwel  </span></span>gespreid <span class=\"_ _7\"> </span>in <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>tijd <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>gefactureerd. <span class=\"_ _7\"> </span>In <span class=\"_ _7\"> </span>dergelijke <span class=\"_ _5\"> </span>g<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>allen <span class=\"_ _7\"> </span>dient <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>minimaal <span class=\"_ _7\"> </span>verwacht<span class=\"_ _f\"></span>e vergoeding <span class=\"_\"> </span>met<span class=\"_ _3\"></span>een <span class=\"_\"> </span>als <span class=\"_\"> </span>omzet <span class=\"_\"> </span>te <span class=\"_\"> </span>w<span class=\"_ _3\"></span>orden <span class=\"_\"> </span>erkend <span class=\"_\"> </span>als <span class=\"_\"> </span>zij <span class=\"_\"> </span>vas<span class=\"_ _3\"></span>tstaand <span class=\"_\"> </span>lijkt <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>latere afwijkingen <span class=\"_ _7\"> </span>(me<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>opbrengsten) <span class=\"_\"> </span>v<span class=\"_ _4\"></span>erwerkt <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desbetreffend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>perioden. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>frequenti<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>van dergelijke contract<span class=\"_ _f\"></span>en is bijzonder laag.     (29) <span class=\"_ _2d\"> </span>Omzet<span class=\"_ _3\"></span><span class=\"ff2f fc0\"> </span>De verschillende <span class=\"_ _f\"></span>omzetcategorie\u00ebn kunnen als<span class=\"_ _f\"></span> volgt voorgesteld w<span class=\"_ _3\"></span>orden: 31.12.2022 31.12.20<span class=\"ls2d\">21</span> Omzet kEUR kEUR Terminal opbrengsten<span class=\"_ _4\"></span>  <span class=\"_ _4e\"></span>Opbrengsten uit finan<span class=\"_ _4\"></span>ci\u00eble lease contracten<span class=\"_ _4\"></span> 5.906 3.444  <span class=\"_ _4e\"></span>Verkoop van goederen<span class=\"_ _4\"></span> 463<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span> <span class=\"_ _4e\"></span>Verstrekken van d<span class=\"_ _4\"></span>iensten 3.650 3.414  <span class=\"_ _4e\"></span>Resultaat op d<span class=\"_ _4\"></span>e verbrekingsvergoedingen <span class=\"_ _2\"></span> 39<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>10.058 7.070 Autorisatie-opbrengsten<span class=\"_ _4\"></span> 8.615 5.997 Software opbrengsten<span class=\"_ _4\"></span> 5.298 4.622 Totaal 23.971<span class=\"ls0\"> </span>17.689<span class=\"ls0\"> </span>Ultimo <span class=\"_\"> </span>20<span class=\"_ _f\"></span>22 <span class=\"_\"> </span>heeft <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>Groep <span class=\"_\"> </span>dankzi<span class=\"_ _f\"></span>j <span class=\"_\"> </span>de <span class=\"_\"> </span>acquisiti<span class=\"_ _f\"></span>e <span class=\"_\"> </span>inmiddels <span class=\"_\"> </span>ong<span class=\"_ _3\"></span>eveer <span class=\"_ _36\"> </span>18.<span class=\"_ _4\"></span>200 <span class=\"_\"> </span>actie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e <span class=\"_\"> </span>klant<span class=\"_ _f\"></span>en <span class=\"_\"> </span>in betaalterminals,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vergelijking <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>14.600 <span class=\"_ _3a\"></span>actieve <span class=\"_ _3a\"></span>klanten <span class=\"_ _f\"></span>eind <span class=\"_ _3a\"></span>2021. <span class=\"_ _3a\"></span>In <span class=\"_ _f\"></span>dit <span class=\"_ _3a\"></span>segment <span class=\"_ _f\"></span>vertegenwoordig<span class=\"_ _f\"></span>t de belangrijkste klant<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>inder dan<span class=\"_ _3\"></span> 1% van de o<span class=\"_ _3\"></span>mzet. Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>betaal<span class=\"_ _3\"></span>terminals gener<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt omzet <span class=\"_ _f\"></span>uit de volgende bestanddelen:  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>De <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>vertegenw<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordigen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>contante <span class=\"_ _2\"></span>waarde van de financi\u00eble l<span class=\"_ _f\"></span>ease<span class=\"_ _4\"></span> contracten,<span class=\"_ _f\"></span> verdisconteerd middels een i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete rente<span class=\"_ _f\"></span>voet van 5%; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>De <span class=\"_ _2\"></span>verkoop <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>goederen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>heeft <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erkopen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>papierrollen. Hoewel <span class=\"_ _1d\"> </span>financi\u00eble <span class=\"_ _1d\"> </span>lease <span class=\"_ _2c\"> </span>beduidend <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>voorkomt, <span class=\"_ _1d\"> </span>prefereren <span class=\"_ _1d\"> </span>sommig<span class=\"_ _3\"></span>e <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>de betaalterminal zelf<span class=\"_ _f\"></span> te bezitten; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>Onder <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>verstrekken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>diensten <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>begrepen <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>diensten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erband houden met het segment van de betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals, zoals installati<span class=\"_ _3\"></span>es en interventies, onderhoud en<span class=\"_ _f\"></span> support, GPRS, ab<span class=\"_ _3\"></span>onnementen ... ; -<span class=\"ff3a\"> <span class=\"_ _30\"> </span></span>D<span class=\"_ _4\"></span>e verbrekingsverg<span class=\"_ _f\"></span>oedingen betreffen de contractuele, forfaitair<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>bepaalde opzeg<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ergoedingen in<span class=\"_ _f\"></span> geval <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>eenzijdige <span class=\"_ _5\"> </span>be\u00ebindiging <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>contract <span class=\"_ _6\"> </span>door <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>klant <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>einddatum. <span class=\"_ _5\"> </span>D<span class=\"_ _4\"></span>e voorgestelde cijfers pres<span class=\"_ _f\"></span>enteren een netto bedrag zijn<span class=\"_ _f\"></span>de het verschil tussen het nominale bedrag van de verbreking<span class=\"_ _3\"></span>svergoeding<span class=\"_ _3\"></span> en de terugname van d<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>penstaande <span class=\"_ _f\"></span>vordering De <span class=\"_ _f\"></span>autorisatie-opbreng<span class=\"_ _f\"></span>sten <span class=\"_ _f\"></span>vertegenwoordigen <span class=\"_ _3a\"></span>de <span class=\"_ _3a\"></span>ontvangen <span class=\"_ _f\"></span>commissies <span class=\"_ _3a\"></span>vanwege <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span><span class=\"ff33\">acquirers<span class=\"ff2f\">. <span class=\"_ _f\"></span>Deze </span></span>acquirers<span class=\"ff2f\"> <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>be<span class=\"_ _f\"></span>taalpartners <span class=\"_ _36\"> </span>maken <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>geld <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>transacties <span class=\"_ _9\"> </span>over <span class=\"_\"> </span>op <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _f\"></span>ankrekening <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>de<span class=\"_ _f\"></span> </span>handelaar <span class=\"_ _4\"></span>(eindklant) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>naar <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>diverse rechthebbenden, <span class=\"_ _4\"></span>waaronder <span class=\"_ _4\"></span>Keyware, <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van de MSC retroced<span class=\"_ _f\"></span>eren conform afspraken.  Software omva<span class=\"_ _3\"></span>t de activite<span class=\"_ _3\"></span>iten van EasyOrder (betaal<span class=\"_ _f\"></span>app) en deze van Magellan (betaal<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>plossingen).  De grote tendens<span class=\"_ _f\"></span>en van 2022 zijn : -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de omzet van<span class=\"_ _3\"></span> terminal opb<span class=\"_ _f\"></span>rengsten neemt toe<span class=\"_ _3\"></span> door acqu<span class=\"_ _f\"></span>isitie van Payment Solu<span class=\"_ _f\"></span>tions. Uit het detail <span class=\"_ _f\"></span>blijkt <span class=\"_ _f\"></span>tevens <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>relatief <span class=\"_ _f\"></span>gezien <span class=\"_ _3a\"></span>ook <span class=\"_ _f\"></span>meer <span class=\"_ _3a\"></span>verkopen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>betaaltermin<span class=\"_ _3\"></span>als <span class=\"_ _f\"></span>realiseren <span class=\"_ _3a\"></span>dan huur, in vergelijkin<span class=\"_ _f\"></span>g met Keyware, waardoor deze<span class=\"_ _f\"></span> component sterker aan belan<span class=\"_ _f\"></span>g wint; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>autorisatie-opbrengsten <span class=\"_ _7\"> </span>kennen <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>groei <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>voordeel <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>eind <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>be\u00ebindigde migratie en d<span class=\"_ _3\"></span>oor de eigen contrib<span class=\"_ _3\"></span>utie van Paym<span class=\"_ _f\"></span>ent So<span class=\"_ _4\"></span>lutions; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>softwareopbrengsten <span class=\"_ _7\"> </span>nemen <span class=\"_ _5\"> </span>voornamelijk<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>toe <span class=\"_ _5\"> </span>door <span class=\"_ _7\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _5\"> </span>nieuw<span class=\"_ _f\"></span>e <span class=\"_ _6\"> </span>inkomsten<span class=\"_ _f\"></span>bron, <span class=\"_ _5\"> </span>nl. <span class=\"_ _5\"> </span>de verkoop van hardware<span class=\"_ _f\"></span> (bestelzuilen) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-4": {
   "value": "(p) Erkenning <span class=\"_ _3\"></span>van opbreng<span class=\"_ _f\"></span>s<span class=\"_ _4\"></span>ten Opbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _9\"> </span>als <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>waarschijnlijk <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>e<span class=\"_ _4\"></span>conomisch<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>voordelen <span class=\"_ _9\"> </span>met betrekking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>transactie <span class=\"_ _7\"> </span>naar <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>onderneming <span class=\"_\"> </span>zullen <span class=\"_ _7\"> </span>vloeien <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de opbrengsten op een betrouwbare wijze kan gemeten worden. Omzet wordt opgenomen na aftrek van omzetbelastingen<span class=\"_ _f\"></span> en kortingen.  p.1. Verkoop van<span class=\"_ _3\"></span> goederen  Opbrengsten u<span class=\"_ _3\"></span>it de <span class=\"_ _f\"></span><span class=\"ff31\">v<span class=\"_ _4\"></span>erkoo<span class=\"_ _3\"></span>p van <span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>oederen<span class=\"ff2f\"> word<span class=\"_ _f\"></span>en opgenomen als <span class=\"_ _f\"></span>de levering <span class=\"_ _3\"></span>en ook <span class=\"_ _f\"></span>de volledige </span></span>overdracht van risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s en v<span class=\"_ _3\"></span>oordelen heeft plaat<span class=\"_ _f\"></span>sgevonden.<span class=\"ff2f\"> </span>p.2. Lease opbren<span class=\"_ _f\"></span>g<span class=\"_ _4\"></span>sten  Opbrengsten <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>betre<span class=\"_ _3\"></span>kking <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span><span class=\"ff31\">contracten <span class=\"_\"> </span>inzake <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>verhuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals<span class=\"ff2f\"> <span class=\"_\"> </span>worden </span></span>verwerkt <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span>de Standaard<span class=\"_ _3\"></span> IF<span class=\"_ _3\"></span>RS 16 <span class=\"_ _f\"></span>Leases, <span class=\"_ _f\"></span>vanuit de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ptiek <span class=\"_ _f\"></span>van leasin<span class=\"_ _f\"></span>ggever (\u2018lessor\u2019),<span class=\"_ _3\"></span> voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gedeelte van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur. Onder <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>huur <span class=\"_ _4\"></span>wordt verstaan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>huurprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lease<span class=\"_ _f\"></span> contract verminderd met de (stand alone) <span class=\"_ _4\"></span>prijs van het onderhoud. De <span class=\"_ _4\"></span>netto huur wordt verwerkt<span class=\"_ _f\"></span> volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>principes <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _b\"></span>Standaard <span class=\"_ _2\"></span>(Leases) <span class=\"_ _2\"></span>terwijl <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>onderhoud<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>wordt genomen <span class=\"_ _9\"> </span>co<span class=\"_ _4\"></span>nform <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>bepalingen <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>IFRS <span class=\"_ _36\"> </span>15 <span class=\"_ _36\"> </span>Standaard <span class=\"_ _36\"> </span>(Opbrengsten <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>contracten <span class=\"_ _36\"> </span>met kl<span class=\"ls0\">anten).   </span>De boekhoudkundig<span class=\"_ _f\"></span>e verwerking is als volgt:  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Bij <span class=\"_ _f\"></span>installatie <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betrokken <span class=\"_ _f\"></span>betaalterminal<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>wordt <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>contrac<span class=\"_ _3\"></span>tuele <span class=\"_ _f\"></span>omzet <span class=\"_ _3a\"></span>erkend. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>netto </span></span>contante <span class=\"_ _2\"></span>waarde <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>lease <span class=\"_ _b\"></span>contract <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>geboekt <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>opgenomen <span class=\"_ _2\"></span>als <span class=\"_ _c\"></span>lease vordering op de balan<span class=\"_ _f\"></span>s (<span class=\"_ _4\"></span>lange ter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ijn en korte ter<span class=\"_ _f\"></span>mijn bestanddeel) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De contractuele verhuurprijs wordt in twee bestandde<span class=\"_ _f\"></span>len <span class=\"_ _4\"></span>gesplitst: de netto huur, zijnde de </span></span>bruto <span class=\"_ _b\"></span>huur <span class=\"_ _2\"></span>min <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>onderhoudscomponent, <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>verwerkt <span class=\"_ _2\"></span>en anderzijds de onderh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>udscomponent, die <span class=\"_ _f\"></span>een apart erkenningspatro<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n volgt (zie<span class=\"_ _3\"></span> infra) \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De bepaling van de n<span class=\"_ _f\"></span>etto contante waarde gebeurt<span class=\"_ _f\"></span> op basis van de impliciete ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet van<span class=\"_ _f\"></span> </span></span>het leasecontract \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">De kost van de be<span class=\"_ _f\"></span>taalterminal wordt verwerkt<span class=\"_ _3\"></span> onder de kostpri<span class=\"_ _f\"></span>js der verkopen </span></span>\u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>optijd <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>contract<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>er <span class=\"_ _36\"> </span>uitgefactureerd <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>trim<span class=\"_ _f\"></span>estri\u00eble <span class=\"_\"> </span>basis.<span class=\"_ _3\"></span> </span>Daarbij <span class=\"_ _9\"> </span>wordt <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>gefactureerde <span class=\"_ _9\"> </span>omzet <span class=\"_ _36\"> </span>niet <span class=\"_ _9\"> </span>weerhouden <span class=\"_ _9\"> </span>onder <span class=\"_ _9\"> </span>IFRS <span class=\"_ _36\"> </span>en <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>hetzelfde bedrag in mindering gebr<span class=\"_ _f\"></span>acht van de financi\u00eble leas<span class=\"_ _f\"></span>e vorderingen \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>een <span class=\"_\"> </span>finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_\"> </span>opbrengst <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>rekenin<span class=\"_ _f\"></span>g <span class=\"_\"> </span>gebracht <span class=\"_ _36\"> </span>gedurende <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _f\"></span>ooptijd <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het </span>contract op basis <span class=\"_ _3\"></span>van de impliciete r<span class=\"_ _f\"></span>entevoet \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Op <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>he<span class=\"_ _3\"></span>t <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>nul </span></span>ten gevolge van<span class=\"_ _3\"></span> bovenstaande aanp<span class=\"_ _3\"></span>ak \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Er <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>residuwaarde <span class=\"_ _2\"></span>bedongen <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>dus <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>einde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het </span></span>contract niet de gel<span class=\"_ _f\"></span>easde betaalterminal verwer<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>en en dient deze teru<span class=\"_ _3\"></span>g te bezor<span class=\"_ _f\"></span>gen Een <span class=\"_ _9\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _9\"> </span>contract <span class=\"_ _e\"></span>kan <span class=\"_ _9\"> </span>tussentijds <span class=\"_ _e\"></span>vervroegd <span class=\"_ _e\"></span>worden <span class=\"_ _9\"> </span>be\u00ebindigd <span class=\"_ _e\"></span>omwille <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>diverse oorzaken <span class=\"_ _f\"></span>: <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>(omwisseling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toestel), <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>vervroegde <span class=\"_ _f\"></span>stopzetting <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _f\"></span>of <span class=\"_ _f\"></span>een faling. <span class=\"_ _3a\"></span>Bij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>er <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>nieuw <span class=\"_ _f\"></span>lease <span class=\"_ _3a\"></span>contract <span class=\"_ _f\"></span>getekend <span class=\"_ _3a\"></span>worden <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>initi\u00eble <span class=\"_ _f\"></span>contract<span class=\"_ _f\"></span> automatisch <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>kosteloos <span class=\"_ _5\"> </span>ten <span class=\"_ _6\"> </span>einde <span class=\"_ _6\"> </span>komt. <span class=\"_ _5\"> </span>De <span class=\"_ _6\"> </span>reeds <span class=\"_ _5\"> </span>gebruikte <span class=\"_ _6\"> </span>betaalterminal <span class=\"_ _5\"> </span>wordt<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>terug ontvangen en o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gewisseld<span class=\"_ _f\"></span> do<span class=\"_ _4\"></span>or het nieuwe t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>estel.  In <span class=\"_\"> </span>geval <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_\"> </span><span class=\"ff31\">SWAP</span> <span class=\"_\"> </span>(<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>estel <span class=\"_ _36\"> </span>X <span class=\"_\"> </span>wordt <span class=\"_\"> </span>vervange<span class=\"_ _f\"></span>n <span class=\"_\"> </span>door <span class=\"_\"> </span>toestel <span class=\"_\"> </span>Y) <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>stopzetting <span class=\"_\"> </span>is <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e boekhoudkundig<span class=\"_ _3\"></span>e verwerki<span class=\"_ _f\"></span>ng van het<span class=\"_ _f\"></span> be\u00ebindigen <span class=\"_ _f\"></span>van het <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntract <span class=\"_ _f\"></span>analoog. Het<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o van<span class=\"_ _f\"></span> de nett<span class=\"_ _f\"></span>o boekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>vordering <span class=\"_ _b\"></span>(contract <span class=\"_ _b\"></span>X) <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>geannuleerd, <span class=\"_ _2\"></span>hetgeen <span class=\"_ _b\"></span>leidt <span class=\"_ _2\"></span>tot een negati<span class=\"_ _f\"></span>eve IFRS<span class=\"_ _f\"></span> omzet. <span class=\"_ _f\"></span>Anderzijds <span class=\"_ _f\"></span>geeft het<span class=\"_ _3\"></span> nieu<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>getekend c<span class=\"_ _3\"></span>ontract <span class=\"_ _3\"></span>(contract <span class=\"_ _f\"></span>Y) aanleidin<span class=\"_ _f\"></span>g tot<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>erkennen v<span class=\"_ _3\"></span>an n<span class=\"_ _3\"></span>ieuwe <span class=\"_ _f\"></span>IFRS omze<span class=\"_ _f\"></span>t. Tesamen<span class=\"_ _f\"></span> beschouwd <span class=\"_ _f\"></span>betekent <span class=\"_ _f\"></span>dit in<span class=\"_ _f\"></span> het g<span class=\"_ _f\"></span>eval van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>SWAP een netto-aangroei <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de IF<span class=\"_ _f\"></span>RS omzet. Bij <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span><span class=\"ff31\">vervroegde <span class=\"_ _3a\"></span>stopzetting<span class=\"ff2f\"> <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>contract <span class=\"_ _3a\"></span>kan <span class=\"_ _f\"></span>Keyware<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>aanspraak <span class=\"_ _3a\"></span>maken <span class=\"_ _f\"></span>op <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>contractuele<span class=\"_ _f\"></span> </span></span>bepaalde <span class=\"_ _2\"></span>verbrekings<span class=\"_ _f\"></span>vergoeding <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag. <span class=\"_ _4\"></span>Deze <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>dus <span class=\"_ _2\"></span>erkend <span class=\"_ _2\"></span>op het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>contr<span class=\"_ _3\"></span>act <span class=\"_ _2\"></span>administratief <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesl<span class=\"_ _f\"></span>ote<span class=\"_ _4\"></span>n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijzo<span class=\"_ _3\"></span>nder <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fysieke ontvangst <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inal. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>zo\u2019n <span class=\"_ _2\"></span>geval <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de financi\u00eble <span class=\"_ _3a\"></span>lease <span class=\"_ _f\"></span>vordering <span class=\"_ _3a\"></span>geannuleerd. <span class=\"_ _3a\"></span>De <span class=\"_ _f\"></span>negatieve <span class=\"_ _3a\"></span>impact <span class=\"_ _f\"></span>verbonden <span class=\"_ _3a\"></span>aan <span class=\"_ _f\"></span>deze <span class=\"_ _3a\"></span>verwerking <span class=\"_ _f\"></span>wordt<span class=\"_ _3\"></span> in <span class=\"_ _b\"></span>m<span class=\"_ _4\"></span>indering <span class=\"_ _b\"></span>gebracht <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>verbrekingsvergoedin<span class=\"_ _3\"></span>g. <span class=\"_ _b\"></span>Op <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>manier <span class=\"_ _c\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>baat <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>de netto last m.b.t. de v<span class=\"_ _f\"></span>erbrekingsvergoedingen bek<span class=\"_ _3\"></span>omen en separaa<span class=\"_ _3\"></span>t gepresentee<span class=\"_ _f\"></span>rd.<span class=\"_ _4\"></span> Tenslotte, in <span class=\"_ _4\"></span>geval van een <span class=\"_ _4\"></span><span class=\"ff31\">faling</span> o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>een <span class=\"ff31\">insolventie</span> wordt <span class=\"_ _4\"></span>op analoge <span class=\"_ _4\"></span>wijze de netto <span class=\"_ _4\"></span>boekwaarde afgeboekt, <span class=\"_ _9\"> </span>maar <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>afboeking<span class=\"_ _f\"></span> <span class=\"_\"> </span>wordt <span class=\"_ _36\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>winst<span class=\"_ _4\"></span>- <span class=\"_\"> </span>e<span class=\"_ _f\"></span>n <span class=\"_\"> </span>verliesrekening<span class=\"_ _f\"></span> <span class=\"_\"> </span>geprese<span class=\"_ _f\"></span>nteerd <span class=\"_\"> </span>onder <span class=\"_ _9\"> </span>de  bijzondere <span class=\"_ _f\"></span>waardevermind<span class=\"_ _3\"></span>eringsverliezen <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>ebiteur<span class=\"_ _3\"></span>en. H<span class=\"_ _f\"></span>et gedeelte<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>dergelijke <span class=\"_ _f\"></span>verliezen d<span class=\"_ _3\"></span>at betrekking <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span><span class=\"ff33\">op <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>omzet<span class=\"ff2f\"> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>zelf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>niet <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>beschouwing <span class=\"_ _4\"></span>genomen </span></span>bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bepaling <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>EBITDA. <span class=\"_ _f\"></span>Wij <span class=\"_ _f\"></span>verwijzen <span class=\"_ _f\"></span>hierbij <span class=\"_ _f\"></span>naar <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Alternatieve <span class=\"_ _3a\"></span>Prestatiemaatstaven <span class=\"_ _3a\"></span>(noot 56).  Indien <span class=\"_\"> </span>een <span class=\"_\"> </span>klant <span class=\"_ _7\"> </span>bij <span class=\"_\"> </span>afloop <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_ _7\"> </span>contrac<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>ervoor <span class=\"_\"> </span>opteert <span class=\"_\"> </span>om <span class=\"_\"> </span>de <span class=\"_\"> </span>betaalterminal <span class=\"_\"> </span>langer <span class=\"_\"> </span>te gebruiken <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>stilzwijgende <span class=\"_ _2\"></span>verlenging <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>periode <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>jaar<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Dezelfde principes <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>oekhoudkund<span class=\"_ _3\"></span>ige <span class=\"_ _7\"> </span>verwerking <span class=\"_ _5\"> </span>worde<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>toegepast. <span class=\"_ _7\"> </span>Het <span class=\"_ _7\"> </span>erkennen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>omzet geschiedt <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p het <span class=\"_ _f\"></span>moment dat het <span class=\"_ _f\"></span>contract administra<span class=\"_ _f\"></span>tief stilzwijgend <span class=\"_ _3\"></span>is verlengd<span class=\"_ _f\"></span> voor \u00e9\u00e9n <span class=\"_ _3\"></span>jaar. Als<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>klant <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>initiatief <span class=\"_ _4\"></span>neemt <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>terug<span class=\"_ _f\"></span>sturen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betaalterminal, <span class=\"_ _4\"></span>dan <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>uitgegaan van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>stilzwijgend akkoord <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>maanden te <span class=\"_ _4\"></span>verlengen. <span class=\"_ _2\"></span>Dit kan <span class=\"_ _4\"></span>meerdere <span class=\"_ _4\"></span>keren opeenvolgend geschi<span class=\"_ _3\"></span>eden.  De gebru<span class=\"_ _3\"></span>ikte i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete r<span class=\"_ _f\"></span>entevoet voor <span class=\"_ _f\"></span>de verhuuropbreng<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span>n bedra<span class=\"_ _f\"></span>agt onverand<span class=\"_ _3\"></span>erd 5 <span class=\"_ _f\"></span>%. Een 1%<span class=\"_ _f\"></span> hogere <span class=\"_ _14\"> </span>of <span class=\"_ _11\"> </span>lagere <span class=\"_ _14\"> </span>factor <span class=\"_ _14\"> </span>zou <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>im<span class=\"_ _4\"></span>pact <span class=\"_ _14\"> </span>hebben <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>erkende <span class=\"_ _14\"> </span>2022 <span class=\"_ _14\"> </span>groepsomzet <span class=\"_ _11\"> </span>van betaalterminals <span class=\"_ _3\"></span>voor respectievelijk -<span class=\"_ _3\"></span><span class=\"ls20\">1,99<span class=\"ls0\"> <span class=\"ls37\">% (<span class=\"_ _3\"></span><span class=\"ls0\">-133 kEU<span class=\"_ _f\"></span>R) <span class=\"_ _4\"></span>en + 2,10 % (+<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>40 kEUR).  </span></span></span></span>Voor <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>uitleg <span class=\"_ _7\"> </span>hieromtrent <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>we <span class=\"_ _7\"> </span>naar <span class=\"_ _7\"> </span>hetgeen <span class=\"_ _7\"> </span>besproken <span class=\"_ _7\"> </span>onder<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vorderingen <span class=\"_ _7\"> </span>uit financi\u00eble <span class=\"_ _4\"></span>lease. <span class=\"_ _4\"></span>In <span class=\"_ _2\"></span>de onderstaande <span class=\"_ _4\"></span>tabel <span class=\"_ _4\"></span>wordt <span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"></span>tevens <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>simulatie <span class=\"_ _4\"></span>gemaakt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>like-for-like analyse zond<span class=\"_ _3\"></span>er Payment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns.  Erkenning van<span class=\"_ _4\"></span> lease-opbrengsten<span class=\"_ _4\"></span> terminals<span class=\"_ _4\"></span> Gebruikte 1% hogere 1% lagere discontofactor<span class=\"_ _4\"></span> factor factor Boekjaar 2<span class=\"ls2d\">021</span> (Keywar<span class=\"_ _4\"></span>e) 5,00% -1,87% +1,95% Boekjaar 2022 (Keyware)<span class=\"_ _4\"></span> 5,00% -1,83% +1,94% Boekjaar 2022 (Keywar<span class=\"_ _4\"></span>e + Payment Solutio<span class=\"_ _4\"></span>ns) 5,00% -<span class=\"ls2d\">1,99</span>% +2,10% Alle lease contract<span class=\"_ _f\"></span>en van de Groep worden<span class=\"_ _f\"></span> vo<span class=\"_ _4\"></span>lgens deze prin<span class=\"_ _f\"></span>cipes verwerkt. Opbrengsten <span class=\"_ _7\"> </span>gerelateerd <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>onderhoudscontra<span class=\"_ _3\"></span>cten <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>andere <span class=\"_ _7\"> </span>c<span class=\"_ _4\"></span>ontracten<span class=\"ff2f\"> <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _7\"> </span>welke <span class=\"_ _5\"> </span>een </span>specifieke <span class=\"_ _c\"></span>dienst <span class=\"_ _b\"></span>is <span class=\"_ _e\"></span>geleverd <span class=\"_ _b\"></span>gedurende <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>contractueel <span class=\"_ _c\"></span>overeengekom<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>periode, <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>op lineaire basis erkend g<span class=\"_ _f\"></span>edurende de duur van het c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntract omda<span class=\"_ _3\"></span>t de prestatie c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntinu is. Wat <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>onderhoudsc<span class=\"_ _3\"></span>omponente <span class=\"_ _36\"> </span>betreft <span class=\"_\"> </span>bij <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>financi\u00eble <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>wordt <span class=\"_\"> </span>haar <span class=\"_ _36\"> </span><span class=\"ff33\">stand <span class=\"_\"> </span>alon<span class=\"_ _3\"></span>e<span class=\"ff2f\"> <span class=\"_\"> </span>prij<span class=\"_ _f\"></span>s </span></span>bepaald via <span class=\"_ _f\"></span>een kostplus marg<span class=\"_ _f\"></span>e benadering. Hierbij <span class=\"_ _f\"></span>wordt de kos<span class=\"_ _3\"></span>t van he<span class=\"_ _f\"></span>t onderhoud b<span class=\"_ _3\"></span>erekend en<span class=\"_ _f\"></span> wordt <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>verme<span class=\"_ _f\"></span>erderd <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>brutoma<span class=\"_ _3\"></span>rge <span class=\"_ _2\"></span>toeslag. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>kostprijs <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>van het <span class=\"_ _a\"> </span>verkoopspers<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>neel <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>andere <span class=\"_ _a\"> </span>direct <span class=\"_ _6\"> </span>toewijsbare <span class=\"_ _a\"> </span>kosten <span class=\"_ _a\"> </span>evenals<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>een <span class=\"_ _6\"> </span>gedeelte <span class=\"_ _a\"> </span>van <span class=\"_ _a\"> </span>de overheadkosten dat <span class=\"_ _f\"></span>eveneens kan worden toege<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>zen. De <span class=\"_\"> </span>o<span class=\"_ _4\"></span>nderhoudsc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>mponent <span class=\"_\"> </span>wordt <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>jaarlijkse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>basis <span class=\"_\"> </span>nagerekend <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>functi<span class=\"_ _3\"></span>e <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>effectieve jaarkost van het <span class=\"_ _4\"></span>onderhoud. Een <span class=\"_ _4\"></span>hogere onderhoudskost<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>impliceert een <span class=\"_ _4\"></span>lagere netto huur en <span class=\"_ _4\"></span>vice versa p.3. Autorisat<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>e-inkomsten     Opbrengsten <span class=\"_ _36\"> </span>gerelateerd <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span><span class=\"ff31\">autorisaties</span> <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>aan<span class=\"_ _f\"></span> <span class=\"_\"> </span>bruto <span class=\"_\"> </span>bedrag<span class=\"_ _3\"></span>en <span class=\"_\"> </span>v<span class=\"_ _3\"></span>erwerkt. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>door <span class=\"_ _36\"> </span>de handelaar <span class=\"_ _4\"></span>betaalde <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>betaalpartner,<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>meer <span class=\"_ _4\"></span>gangbare <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span><span class=\"ff33\">acquirer,</span> <span class=\"_ _4\"></span><span class=\"ff37\">(\u2018MSC\u2019 </span>of <span class=\"ff33\">Me<span class=\"_ _3\"></span>rchant <span class=\"_ _3\"></span>Service <span class=\"_ _f\"></span>Charge<span class=\"ff2f\">) worden <span class=\"_ _f\"></span>beschouwd als <span class=\"_ _f\"></span>de bru<span class=\"_ _3\"></span>to-omzet terwijl <span class=\"_ _f\"></span>de ge<span class=\"_ _f\"></span>relateerde k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten </span></span>separaat <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _7\"> </span>onder <span class=\"_ _5\"> </span>de<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>rubriek <span class=\"_ _7\"> </span>kostprijs <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>verkopen. <span class=\"_ _7\"> </span>Deze <span class=\"_ _7\"> </span>acquirer <span class=\"_ _5\"> </span>is <span class=\"_ _7\"> </span>de betaalpartner <span class=\"_ _3a\"></span>van <span class=\"_ _3\"></span>Keyware <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>betalingen <span class=\"_ _f\"></span>verwerkt. <span class=\"_ _f\"></span>De <span class=\"_ _f\"></span>betalingen <span class=\"_ _3a\"></span>die d<span class=\"_ _f\"></span>e han<span class=\"_ _3\"></span>delaren <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ntvange<span class=\"_ _f\"></span>n m.b.t. <span class=\"_ _6\"> </span>hun <span class=\"_ _a\"> </span>verkopen <span class=\"_ _6\"> </span>vloeien <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>de <span class=\"_ _6\"> </span>bankrekeningen <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>acquirers <span class=\"_ _6\"> </span>en <span class=\"_ _a\"> </span>nooit <span class=\"_ _6\"> </span>over <span class=\"_ _a\"> </span>dbankrekeningen <span class=\"_ _3\"></span>van Keyware. De <span class=\"_ _b\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>Merchant <span class=\"_ _b\"></span>Servic<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>Charge <span class=\"_ _b\"></span>kan <span class=\"_ _b\"></span>analytisch<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>diverse <span class=\"_ _2\"></span>bestanddelen<span class=\"ff33\"> </span>worden ontleed, die<span class=\"_ _f\"></span> elk toekomen aan een w<span class=\"_ _f\"></span>elbepaalde partij: \u2022 <span class=\"_ _48\"> </span>De <span class=\"_ _14\"> </span><span class=\"ff33\">interchange <span class=\"_ _14\"> </span>fee</span>, <span class=\"_ _a\"> </span>een <span class=\"_ _14\"> </span>vergoeding <span class=\"_ _14\"> </span>die <span class=\"_ _a\"> </span>de <span class=\"_ _11\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>transactie <span class=\"_ _14\"> </span>betaalt <span class=\"_ _a\"> </span>aan <span class=\"_ _14\"> </span>de </span>kaartuitgever <span class=\"_ _4\"></span>(meestal <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>bankinstelling). <span class=\"_ _4\"></span>Voor <span class=\"_ _2\"></span>kaarten <span class=\"_ _4\"></span>uitgegeven <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Europese <span class=\"_ _4\"></span>Unie <span class=\"_ _4\"></span>is er <span class=\"_ _c\"></span>regelgeving <span class=\"_ _c\"></span>die <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>ko<span class=\"_ _4\"></span>st <span class=\"_ _b\"></span>hiervan <span class=\"_ _c\"></span>beperkt <span class=\"_ _c\"></span>(0<span class=\"_ _4\"></span>,2% <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>waarde <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>debetverrichting ofwel 0,3% van<span class=\"_ _3\"></span> de waarde van de <span class=\"_ _f\"></span>creditverrichting)   \u2022 <span class=\"_ _48\"> </span><span class=\"ff2f\">De <span class=\"ff33\">scheme fee</span> die een vergoeding behelst voor de kosten gedragen door de schemes of the </span>brands (VISA, Mas<span class=\"_ _3\"></span>tercard, Amex<span class=\"_ _f\"></span>, \u2026)<span class=\"ff2f\"> </span>\u2022 <span class=\"_ _48\"> </span>De <span class=\"_\"> </span><span class=\"ff33\">service <span class=\"_ _7\"> </span>fee</span> <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>acq<span class=\"_ _f\"></span>uirer<span class=\"ff2f\"> <span class=\"_ _7\"> </span>als <span class=\"_\"> </span>vergoeding <span class=\"_\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>geleverde <span class=\"_\"> </span>diensten <span class=\"_\"> </span>m.b.t. <span class=\"_\"> </span>het </span>verwerken van<span class=\"_ _3\"></span> de transacties, de ui<span class=\"_ _f\"></span>tbetaling van de ge<span class=\"_ _3\"></span>lden en de rapp<span class=\"_ _3\"></span>ortering De <span class=\"_ _2\"></span>(netto) <span class=\"_ _4\"></span>commissies <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>ontvangt <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>dus <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>acqu<span class=\"_ _f\"></span>irer <span class=\"_ _b\"></span>beta<span class=\"_ _3\"></span>ald <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>komen <span class=\"_ _2\"></span>als<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>ware <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>mindering<span class=\"_ _f\"></span> van <span class=\"_ _3a\"></span>zijn <span class=\"_ _f\"></span>eigen <span class=\"_ _f\"></span>service <span class=\"_ _f\"></span>fee<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>betaald <span class=\"_ _f\"></span>wordt <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>grond <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>co<span class=\"_ _4\"></span>ntractuel<span class=\"_ _3\"></span>e overeenkomst. <span class=\"_ _2\"></span>Telkenmale <span class=\"_ _2\"></span>er <span class=\"_ _b\"></span>een <span class=\"_ _2\"></span>overdracht <span class=\"_ _b\"></span>is <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dienst <span class=\"_ _2\"></span>naar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>handelaar <span class=\"_ _2\"></span>toe <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>dit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n performantieverplich<span class=\"_ _3\"></span>ting <span class=\"_ _9\"> </span>voor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span><span class=\"ff33\">acquirer</span>. <span class=\"_ _9\"> </span>Vanaf <span class=\"_ _36\"> </span>dan <span class=\"_ _36\"> </span>kan <span class=\"_ _36\"> </span>Keyware <span class=\"_ _9\"> </span>aanspraak <span class=\"_ _9\"> </span>maken <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>deze (netto) <span class=\"_ _c\"></span>commissies. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"></span>specifieke <span class=\"_ _c\"></span>boekhoudkundige <span class=\"_ _c\"></span>presentatie <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _c\"></span>gemaakt <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>de bepalingen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ff33\">Interchange <span class=\"_ _4\"></span>Fee <span class=\"_ _2\"></span>Regulation</span> <span class=\"_ _2\"></span>(IFR), <span class=\"_ _2\"></span>waardoor <span class=\"_ _4\"></span>er <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>hogere <span class=\"_ _4\"></span>transparantie <span class=\"_ _2\"></span>werd<span class=\"_ _f\"></span> bekomen in de div<span class=\"_ _f\"></span>erse componenten van de <span class=\"_ _f\"></span>kostenstructuur der betalingen.  Het <span class=\"_ _36\"> </span>separaat <span class=\"_ _9\"> </span>voorstellen <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>gerelateerde <span class=\"_ _9\"> </span>kosten <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>bruto <span class=\"_ _36\"> </span>omzet <span class=\"_ _36\"> </span>wordt <span class=\"_ _36\"> </span><span class=\"ff33\">upgrossing</span> <span class=\"_ _36\"> </span>of brutering genaamd. <span class=\"_ _f\"></span>Een dergelijke brutering is sl<span class=\"_ _f\"></span>echts mogelijk in het geval da<span class=\"_ _3\"></span>t Keyware hierbij<span class=\"_ _f\"></span> als Principaal <span class=\"_ _2\"></span>kwalific<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt. <span class=\"_ _2\"></span>Dit <span class=\"_ _4\"></span>betekent <span class=\"_ _2\"></span>concreet <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Merchant <span class=\"_ _2\"></span>Service <span class=\"_ _4\"></span>Charge <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>voorgesteld<span class=\"_ _f\"></span> als (de eigen)omze<span class=\"_ _f\"></span>t.   Het kwalificeren als <span class=\"_ _f\"></span>Principaal volgt uit onders<span class=\"_ _f\"></span>taande :  \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> heeft de controle<span class=\"_ _f\"></span> om het recht te bekomen <span class=\"_ _f\"></span>van een dienst vanwege<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>acquirer; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> controleert het g<span class=\"_ _f\"></span>oed of de dienst vooraleer<span class=\"_ _3\"></span> deze kan worden <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>vergedrag<span class=\"_ _3\"></span>en aan </span></span>de klant; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> kan tijdens de lo<span class=\"_ _f\"></span>optijd van het contract naar <span class=\"_ _f\"></span>eigen goeddunken van acquirer </span></span>veranderen; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> is betrokken bij z<span class=\"_ _f\"></span>owel het verhuren of verk<span class=\"_ _3\"></span>open van de betaal<span class=\"_ _f\"></span>terminals als bij de </span></span>transacties die eraan<span class=\"_ _3\"></span> zijn verbonden; \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Keyware<span class=\"_ _3\"></span> draagt het vo<span class=\"_ _3\"></span>orraadrisico verb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nden aan de <span class=\"_ _f\"></span>betaalterminal </span></span>p.4. Software      Wat het <span class=\"ff31\">software </span>s<span class=\"_ _3\"></span>egment betref<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>kunnen er drie pr<span class=\"_ _f\"></span>estaties of componenten<span class=\"_ _f\"></span> worden onderscheiden:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Verkoop <span class=\"_ _3\"></span>van de licentie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Imple<span class=\"_ _3\"></span>mentatie van de licen<span class=\"_ _f\"></span>tie; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Onderhoud v<span class=\"_ _3\"></span>an de licentie </span></span>Men onderscheid<span class=\"_ _3\"></span>t zowel statische als<span class=\"_ _f\"></span> dynamische licenties. Gaat <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>gebruiksrecht, <span class=\"_ _b\"></span>dan <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>er <span class=\"_ _c\"></span>sprake <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span><span class=\"ff3b\">\u201c<span class=\"ff36\">statische</span>\u201d <span class=\"_ _b\"></span>licentie</span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>klant <span class=\"_ _b\"></span>verwerft meteen <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>contr<span class=\"_ _3\"></span>ole <span class=\"_ _7\"> </span>over <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>geleverde <span class=\"_ _7\"> </span>software, <span class=\"_\"> </span>hij <span class=\"_ _7\"> </span>kan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigend<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _7\"> </span>meteen<span class=\"_ _f\"></span> gebruiken. Bij <span class=\"_ _4\"></span>zo\u2019n statische licentie <span class=\"_ _4\"></span>is er <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>bijkomende activiteit nodig <span class=\"_ _4\"></span>door de <span class=\"_ _4\"></span>entiteit om <span class=\"_ _4\"></span>die licentie <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>doen <span class=\"_ _b\"></span>evolueren. <span class=\"_ _2\"></span>In <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>dergelijk <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>omzeterkenning <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>volledige bedrag <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndertekening, <span class=\"_ _3a\"></span>onafgezien van <span class=\"_ _f\"></span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _f\"></span>modaliteiten <span class=\"_ _f\"></span>zoals <span class=\"_ _f\"></span>een e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>entuele <span class=\"_ _f\"></span>facturatie <span class=\"_ _f\"></span>in schijven. Verkoop <span class=\"_ _3\"></span>van de licenties<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>allen hier <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder. In <span class=\"_ _9\"> </span>geval <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>een <span class=\"_ _9\"> </span>toegangsrecht, <span class=\"_ _e\"></span>of <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>\u201cdynamisc<span class=\"_ _f\"></span>he <span class=\"_ _9\"> </span>l<span class=\"_ _4\"></span>icentie\u201d<span class=\"ff2f\"> <span class=\"_ _e\"> </span>is <span class=\"_ _9\"> </span>dit <span class=\"_ _9\"> </span>niet <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geval. <span class=\"_ _e\"> </span>Daar <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>de<span class=\"_ _3\"></span> </span>prestatie <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>derhalve omzeterkenning in <span class=\"_ _2\"></span>de tijd <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>spreiden <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>continue <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levensduur<span class=\"_ _f\"></span> van de<span class=\"_ _f\"></span> licentie <span class=\"_ _f\"></span>en re<span class=\"_ _f\"></span>kening h<span class=\"_ _3\"></span>oudend <span class=\"_ _f\"></span>met de <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _f\"></span>die de <span class=\"_ _f\"></span>entiteit <span class=\"_ _f\"></span>kan aan<span class=\"_ _f\"></span>brengen. Dit <span class=\"_ _f\"></span>geldt als aan de 3 onderstaand<span class=\"_ _3\"></span>e criteria is<span class=\"_ _f\"></span> voldaan: \u2022 <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het <span class=\"_ _9\"> </span>contract <span class=\"_ _36\"> </span>voorziet <span class=\"_ _36\"> </span>dat <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>entiteit <span class=\"_\"> </span>p<span class=\"_ _3\"></span>restaties <span class=\"_ _9\"> </span>verricht <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>intellectuele <span class=\"_ _9\"> </span>eigendom </span>aangrijpend impact<span class=\"_ _f\"></span>eren \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">De <span class=\"_ _b\"></span>licentie <span class=\"_ _c\"></span>stelt <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>klant <span class=\"_ _c\"></span>bloot <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>zowel <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>positieve <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>negatieve <span class=\"_ _c\"></span>effecten <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de </span></span>activiteiten van d<span class=\"_ _f\"></span>e entiteit \u2022<span class=\"ff3a\"> <span class=\"_ _1f\"> </span><span class=\"ff2f\">Het presteren <span class=\"_ _f\"></span>van de activiteiten zelf leidt<span class=\"_ _f\"></span> niet tot een apart actief of diens<span class=\"_ _f\"></span>t voor de klant </span></span>De <span class=\"_ _2\"></span>onderhouds<span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>volgende <span class=\"_ _4\"></span>deze <span class=\"_ _2\"></span>bepalingen <span class=\"_ _4\"></span>verwerkt. <span class=\"_ _2\"></span>Indien <span class=\"_ _4\"></span>zij <span class=\"_ _2\"></span>worden <span class=\"_ _4\"></span>vooruit gefactureerd, dan geschi<span class=\"_ _f\"></span>edt de omzeterkenning prora<span class=\"_ _f\"></span>ta temporis. Een <span class=\"_ _5\"> </span>verschillende <span class=\"_ _5\"> </span>omzeterkenn<span class=\"_ _f\"></span>ing <span class=\"_ _6\"> </span>stelt <span class=\"_ _5\"> </span>zich <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>geval <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>verkochte <span class=\"_ _5\"> </span>licenties <span class=\"_ _5\"> </span>met <span class=\"_ _5\"> </span>variabele<span class=\"_ _f\"></span> vergoedingen <span class=\"_ _f\"></span>(zoals bv <span class=\"ff33\">roy<span class=\"_ _f\"></span>alties<span class=\"ff2f\">), waarin <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>minimale <span class=\"_ _f\"></span>vergoeding wordt <span class=\"_ _f\"></span>bedongen maar<span class=\"_ _f\"></span> evenwel  </span></span>gespreid <span class=\"_ _7\"> </span>in <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>tijd <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>gefactureerd. <span class=\"_ _7\"> </span>In <span class=\"_ _7\"> </span>dergelijke <span class=\"_ _5\"> </span>g<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>allen <span class=\"_ _7\"> </span>dient <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>minimaal <span class=\"_ _7\"> </span>verwacht<span class=\"_ _f\"></span>e vergoeding <span class=\"_\"> </span>met<span class=\"_ _3\"></span>een <span class=\"_\"> </span>als <span class=\"_\"> </span>omzet <span class=\"_\"> </span>te <span class=\"_\"> </span>w<span class=\"_ _3\"></span>orden <span class=\"_\"> </span>erkend <span class=\"_\"> </span>als <span class=\"_\"> </span>zij <span class=\"_\"> </span>vas<span class=\"_ _3\"></span>tstaand <span class=\"_\"> </span>lijkt <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>latere afwijkingen <span class=\"_ _7\"> </span>(me<span class=\"_ _f\"></span>er <span class=\"_ _7\"> </span>opbrengsten) <span class=\"_\"> </span>v<span class=\"_ _4\"></span>erwerkt <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desbetreffend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>perioden. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>frequenti<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>van dergelijke contract<span class=\"_ _f\"></span>en is bijzonder laag.     ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-2": {
   "value": "(q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. (36)<span class=\"_ _20\"> </span>Financi\u00eble opbren<span class=\"_ _f\"></span>gsten en kosten36.1. Financi\u00eble op<span class=\"_ _3\"></span>brengsten De financi\u00eble opbreng<span class=\"_ _f\"></span>sten kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden weergege<span class=\"_ _3\"></span>ven: 31.12.2022 31.12.2021 Financi\u00eble opbrengsten<span class=\"_ _4\"></span> kEUR kEUR Financieringsbaten lease con<span class=\"_ _4\"></span>tracten 631<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Intresten op u<span class=\"_ _4\"></span>itgeleende geldmiddelen<span class=\"_ _4\"></span> -6Totaal 631<span class=\"ls0\"> </span>497<span class=\"ls0\"> </span>Zoals <span class=\"_\"> </span>vermeld <span class=\"_\"> </span>onder <span class=\"_\"> </span>toeli<span class=\"_ _f\"></span>chting <span class=\"_\"> </span>(5) <span class=\"_\"> </span>Belangrijkste <span class=\"_\"> </span>grondslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_\"> </span>verslaggeving <span class=\"_ _7\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_\"> </span>(j)<span class=\"_ _f\"></span> Financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span><span class=\"ff37\">\u2013<span class=\"ff31\"> <span class=\"_ _2\"></span></span></span>Vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease,<span class=\"ff31\"> <span class=\"_ _2\"></span></span>wordt <span class=\"_ _2\"></span>initieel<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntante <span class=\"_ _2\"></span>waarde<span class=\"_ _f\"></span> van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>erkend, en <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>intresten worden bijgeboekt <span class=\"_ _4\"></span>doorheen de <span class=\"_ _2\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>Het <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>aan <span class=\"_ _b\"></span>de<span class=\"_ _f\"></span> hand van de impliciete rentevoe<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>die van kracht was op het moment van het initieel<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>erkennen van de netto geactualiseerd<span class=\"_ _f\"></span>e waarde (5% in zowel<span class=\"_ _f\"></span> 2022 als in 2021).    De <span class=\"_ _4\"></span>toename van <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>rubriek <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>louter <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acquisitie van <span class=\"_ _4\"></span>Payment Solutions aangezien <span class=\"_ _f\"></span>er door die acqu<span class=\"_ _f\"></span>isitie additionele financi\u00eble l<span class=\"_ _f\"></span>ease contracten worden<span class=\"_ _3\"></span> toegevoegd<span class=\"_ _f\"></span> tot de contractenbasis.<span class=\"_ _f\"></span> 36.2. Financi\u00eble kost<span class=\"_ _f\"></span>en De financi\u00eble kos<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n kunnen als v<span class=\"_ _3\"></span>olgt worden weerg<span class=\"_ _3\"></span>egeven:  31.12.20<span class=\"ls54\">22</span> 31.12.20<span class=\"ls54\">21</span> Financi\u00eble kosten<span class=\"_ _4\"></span> kEUR kEUR Intresten op finan<span class=\"_ _4\"></span>ci\u00eble schulden  31<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Overige 85<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Totaal 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-3": {
   "value": "(q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. (36)<span class=\"_ _20\"> </span>Financi\u00eble opbren<span class=\"_ _f\"></span>gsten en kosten36.1. Financi\u00eble op<span class=\"_ _3\"></span>brengsten De financi\u00eble opbreng<span class=\"_ _f\"></span>sten kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden weergege<span class=\"_ _3\"></span>ven: 31.12.2022 31.12.2021 Financi\u00eble opbrengsten<span class=\"_ _4\"></span> kEUR kEUR Financieringsbaten lease con<span class=\"_ _4\"></span>tracten 631<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Intresten op u<span class=\"_ _4\"></span>itgeleende geldmiddelen<span class=\"_ _4\"></span> -6Totaal 631<span class=\"ls0\"> </span>497<span class=\"ls0\"> </span>Zoals <span class=\"_\"> </span>vermeld <span class=\"_\"> </span>onder <span class=\"_\"> </span>toeli<span class=\"_ _f\"></span>chting <span class=\"_\"> </span>(5) <span class=\"_\"> </span>Belangrijkste <span class=\"_\"> </span>grondslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_\"> </span>verslaggeving <span class=\"_ _7\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_\"> </span>(j)<span class=\"_ _f\"></span> Financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span><span class=\"ff37\">\u2013<span class=\"ff31\"> <span class=\"_ _2\"></span></span></span>Vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease,<span class=\"ff31\"> <span class=\"_ _2\"></span></span>wordt <span class=\"_ _2\"></span>initieel<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntante <span class=\"_ _2\"></span>waarde<span class=\"_ _f\"></span> van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>erkend, en <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>intresten worden bijgeboekt <span class=\"_ _4\"></span>doorheen de <span class=\"_ _2\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>Het <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>aan <span class=\"_ _b\"></span>de<span class=\"_ _f\"></span> hand van de impliciete rentevoe<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>die van kracht was op het moment van het initieel<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>erkennen van de netto geactualiseerd<span class=\"_ _f\"></span>e waarde (5% in zowel<span class=\"_ _f\"></span> 2022 als in 2021).    De <span class=\"_ _4\"></span>toename van <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>rubriek <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>louter <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acquisitie van <span class=\"_ _4\"></span>Payment Solutions aangezien <span class=\"_ _f\"></span>er door die acqu<span class=\"_ _f\"></span>isitie additionele financi\u00eble l<span class=\"_ _f\"></span>ease contracten worden<span class=\"_ _3\"></span> toegevoegd<span class=\"_ _f\"></span> tot de contractenbasis.<span class=\"_ _f\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-5": {
   "value": "(q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-6": {
   "value": "(q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-7": {
   "value": "(q) Financieringsba<span class=\"_ _f\"></span>ten- en lasten Financieringsba<span class=\"_ _3\"></span>ten <span class=\"_ _6\"> </span>omvatten <span class=\"_ _6\"> </span>enerzijds <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>rentebaten <span class=\"_ _5\"> </span>op <span class=\"_ _a\"> </span>ge\u00efnves<span class=\"_ _3\"></span>teerde <span class=\"_ _6\"> </span>gelden. <span class=\"_ _5\"> </span>Rentebaten worden <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verliesrekenin<span class=\"_ _f\"></span>g opg<span class=\"_ _f\"></span>enomen <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>zover <span class=\"_ _f\"></span>ze <span class=\"_ _3a\"></span>verworven <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>periode waarop <span class=\"_ _36\"> </span>ze <span class=\"_ _36\"> </span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>hebben. <span class=\"_ _9\"> </span>Anderzijds <span class=\"_ _36\"> </span>bevatten <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>financieringsbaten <span class=\"_ _9\"> </span>tevens <span class=\"_ _9\"> </span>de <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> opbrengst <span class=\"_ _b\"></span>met <span class=\"_ _e\"></span>betrekking<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>contracten <span class=\"_ _c\"></span>die <span class=\"_ _b\"></span>als <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _b\"></span>leasing <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>verwerkt. <span class=\"_ _b\"></span>Daarbij gebeurt de in <span class=\"_ _4\"></span>resultaatnemin<span class=\"_ _3\"></span>g op basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>discontofactor die gold <span class=\"_ _4\"></span>in het jaar van <span class=\"_ _4\"></span>aanvang van het contract. <span class=\"_ _3\"></span> Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-4": {
   "value": "Financi\u00eble <span class=\"_\"> </span>k<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten <span class=\"_\"> </span>hebben <span class=\"_ _36\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_\"> </span>intre<span class=\"_ _f\"></span>sten <span class=\"_\"> </span>en <span class=\"_\"> </span>andere <span class=\"_\"> </span>k<span class=\"_ _f\"></span>osten <span class=\"_\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>leningen alsmede <span class=\"_\"> </span>intresten <span class=\"_\"> </span>op <span class=\"_ _7\"> </span>afl<span class=\"_ _f\"></span>ossingen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>leasing. <span class=\"_\"> </span>Alle <span class=\"_\"> </span>financi\u00eble <span class=\"_\"> </span>kosten <span class=\"_\"> </span>worden <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>het moment dat  ze zich <span class=\"_ _f\"></span>voordoen. 36.2. Financi\u00eble kost<span class=\"_ _f\"></span>en De financi\u00eble kos<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n kunnen als v<span class=\"_ _3\"></span>olgt worden weerg<span class=\"_ _3\"></span>egeven:  31.12.20<span class=\"ls54\">22</span> 31.12.20<span class=\"ls54\">21</span> Financi\u00eble kosten<span class=\"_ _4\"></span> kEUR kEUR Intresten op finan<span class=\"_ _4\"></span>ci\u00eble schulden  31<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Overige 85<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Totaal 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-2": {
   "value": "(r) Belastin<span class=\"_ _3\"></span>gen De belastingen<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p het resul<span class=\"_ _f\"></span>taat van het boekjaar<span class=\"_ _f\"></span> betreffen de verschuldig<span class=\"_ _f\"></span>de belastingen als<span class=\"_ _3\"></span>ook de uitgestelde <span class=\"_ _12\"> </span>belastingen <span class=\"_ _2f\"> </span>en <span class=\"_ _13\"> </span>worden <span class=\"_ _12\"> </span>gerapporteerd <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>overeenstemming<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>met <span class=\"_ _13\"> </span>IAS <span class=\"_ _12\"> </span>12, \u201cWinstbelastingen<span class=\"_ _f\"></span>\u201d.  <span class=\"ff2f\"> </span>Actuele belast<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen  Actuele belastingen zijn de te verw<span class=\"_ _4\"></span>achten te betalen belasting op het belastbare resultaat van het boekjaar, <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>toepassing <span class=\"_ _18\"> </span>van <span class=\"_ _23\"> </span>belastingvoeten<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>belastingwetgeving<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>waarvan <span class=\"_ _18\"> </span>het wetgevingsproces<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>(materieel) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum, <span class=\"_ _2\"></span>evenals <span class=\"_ _2\"></span>elke <span class=\"_ _2\"></span>correctie <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>betalen<span class=\"_ _f\"></span> belastingen over v<span class=\"_ _3\"></span>oorgaand<span class=\"_ _3\"></span>e boekjaren. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>worden b<span class=\"_ _3\"></span>erekend <span class=\"_ _f\"></span>volgens <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>methode <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de b<span class=\"_ _3\"></span>alansschuld<span class=\"_ _f\"></span> (\u2018<span class=\"ff33\">balance <span class=\"_ _f\"></span>sheet </span>liability <span class=\"_ _36\"> </span>method<span class=\"ff37\">\u2019), <span class=\"_ _9\"> </span>waarbij <span class=\"_ _36\"> </span>tijdelijke <span class=\"_ _36\"> </span>verschillen <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>beschouwd <span class=\"_ _36\"> </span>tussen <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _9\"> </span>van </span>activa <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>passiva <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>de <span class=\"_ _16\"> </span>financi\u00eble <span class=\"_ _1a\"> </span>rapportering <span class=\"_ _16\"> </span>en <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>fiscale <span class=\"_ _1a\"> </span>boekwaarde. <span class=\"_ _1a\"> </span>Uitgestelde<span class=\"_ _f\"></span> belastingverplichting<span class=\"_ _f\"></span>en <span class=\"_ _a\"> </span>(passieve <span class=\"_ _6\"> </span>latente <span class=\"_ _6\"> </span>belastingen) <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>alle <span class=\"_ _a\"> </span>bel<span class=\"_ _f\"></span>astbare <span class=\"_ _a\"> </span>tijdelijke<span class=\"_ _3\"></span> verschillen gebo<span class=\"_ _3\"></span>ekt. Uitgestelde <span class=\"_ _e\"> </span>belastingverpli<span class=\"_ _f\"></span>chtingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>echter <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>balans <span class=\"_ _e\"></span>voor <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>eerste opname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>(ii) <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>eerste <span class=\"_ _e\"></span>opname <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>een <span class=\"_ _e\"> </span>actief <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>verplichting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>een transactie <span class=\"_ _2\"></span>anders <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrijfscombinatie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transa<span class=\"_ _3\"></span>ctie <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed heeft op de com<span class=\"_ _3\"></span>merci\u00eble win<span class=\"_ _3\"></span>st of de fiscale winst (<span class=\"_ _3\"></span>of het fiscaal verlies).<span class=\"_ _f\"></span> Bij <span class=\"_ _30\"> </span>belastbare <span class=\"_ _22\"> </span>tijdelijke <span class=\"_ _30\"> </span>verschillen <span class=\"_ _22\"> </span>die <span class=\"_ _30\"> </span>verban<span class=\"_ _3\"></span>d <span class=\"_ _30\"> </span>houden <span class=\"_ _30\"> </span>met <span class=\"_ _30\"> </span>i<span class=\"_ _f\"></span>nvesteringen <span class=\"_ _30\"> </span>in dochteronderneming<span class=\"_ _f\"></span>en e<span class=\"_ _4\"></span>n belangen in joint ventures, worden uitgestelde belasti<span class=\"_ _3\"></span>ngverplichtingen<span class=\"_ _f\"></span> niet <span class=\"_\"> </span>erkend, <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>tijdstip <span class=\"_\"> </span>waarop <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t <span class=\"_\"> </span>tijdelijke <span class=\"_\"> </span>verschil <span class=\"_ _36\"> </span>kan <span class=\"_\"> </span>worden <span class=\"_\"> </span>afg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ikkeld, <span class=\"_\"> </span>ka<span class=\"_ _f\"></span>n worden <span class=\"_ _4\"></span>bepaald <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>moedermaatschappij <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>waarschijnlijk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>in de nabije toekomst<span class=\"_ _f\"></span> niet <span class=\"_ _4\"></span>zal word<span class=\"_ _3\"></span>en afgewikkeld. Voor <span class=\"_ _5\"> </span>alle<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verrekenbare <span class=\"_ _7\"> </span>tijdelijke <span class=\"_ _5\"> </span>verschil<span class=\"_ _f\"></span>len, <span class=\"_ _5\"> </span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verliezen <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>fiscale <span class=\"_ _5\"> </span>tego<span class=\"_ _3\"></span>eden <span class=\"_ _5\"> </span>dient<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>een uitgestelde belastingvorder<span class=\"_ _f\"></span>ing (act<span class=\"_ _4\"></span>ieve latente belastingen) te worden opgenomen, in zoverre het waarschijnlijk <span class=\"_\"> </span>is <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>er <span class=\"_ _7\"> </span>fiscale <span class=\"_\"> </span>winst <span class=\"_\"> </span>beschikbaar <span class=\"_ _7\"> </span>za<span class=\"_ _f\"></span>l <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>waarmee <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>verrekenbare <span class=\"_\"> </span>tijdelijke verschillen, fiscal<span class=\"_ _f\"></span>e verliezen en fiscale tegoeden kun<span class=\"_ _f\"></span>nen v<span class=\"_ _4\"></span>errekend<span class=\"_ _3\"></span> worden.  Verrekenbare <span class=\"_ _2\"></span>tijdelijke <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>schillen <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voo<span class=\"_ _4\"></span>rtvloei<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>contracte<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span> <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>enkel opgenomen <span class=\"_ _f\"></span>indien het <span class=\"_ _f\"></span>tijdelijke verschil<span class=\"_ _f\"></span> in de<span class=\"_ _3\"></span> nabije<span class=\"_ _f\"></span> toekomst zal <span class=\"_ _f\"></span>worden a<span class=\"_ _3\"></span>fgewikkeld<span class=\"_ _f\"></span> en indien <span class=\"_ _f\"></span>er fiscale winst beschi<span class=\"_ _f\"></span>kbaar zal zijn die kan worden aan<span class=\"_ _f\"></span>gewend voor het tijdelijke<span class=\"_ _f\"></span> verschil.  Uitgestelde <span class=\"_ _36\"> </span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _36\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>nie<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _36\"> </span>fiscale <span class=\"_ _36\"> </span>verliezen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _36\"> </span>enkel geboekt <span class=\"_ _f\"></span>als het <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>er in<span class=\"_ _3\"></span> de <span class=\"_ _f\"></span>nabije <span class=\"_ _f\"></span>toekomst v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _3\"></span>winsten <span class=\"_ _f\"></span>kunnen worden gerealise<span class=\"_ _f\"></span>erd waarmee de <span class=\"_ _f\"></span>niet<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _f\"></span>fiscale verliezen <span class=\"_ _3\"></span>kunnen word<span class=\"_ _3\"></span>en g<span class=\"_ _f\"></span>ecom<span class=\"_ _4\"></span>penseerd. De <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>uitgestelde <span class=\"_ _36\"> </span>belastingvord<span class=\"_ _3\"></span>ering <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>elke <span class=\"_ _36\"> </span>balansdatum <span class=\"_ _36\"> </span>herzien <span class=\"_ _36\"> </span>en verminderd <span class=\"_ _f\"></span>voor <span class=\"_ _3\"></span>zover <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>niet langer <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>voldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _f\"></span>winst voorhand<span class=\"_ _f\"></span>en is om het geheel <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f een gedeelte<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de uitges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde belastingv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdering aan te <span class=\"_ _f\"></span>wenden. Uitgestelde <span class=\"_ _c\"></span>belastingvordering<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>- <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>gewaardeerd<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>tegen <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>belastings-tarieven die <span class=\"_ _4\"></span>naar verwachting van <span class=\"_ _4\"></span>toepassing <span class=\"_ _4\"></span>zullen zijn <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>periode waarin de v<span class=\"_ _4\"></span>ordering wordt gerealiseerd <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verpl<span class=\"_ _3\"></span>ichting <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>afgewikkeld, <span class=\"_ _7\"> </span>op <span class=\"_ _5\"> </span>ba<span class=\"_ _f\"></span>sis <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>belastingtarieven <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e belastingwetgeving <span class=\"_ _f\"></span>waarvan<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>wetgevingsproces <span class=\"_ _f\"></span>(materieel) <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>afgesloten <span class=\"_ _f\"></span>op he<span class=\"_ _f\"></span>t moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de afsluiting van de<span class=\"_ _3\"></span> jaarrekenin<span class=\"_ _3\"></span>g.  Uitgestelde <span class=\"_ _b\"></span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>- <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gesaldeerd <span class=\"_ _b\"></span>indien <span class=\"_ _2\"></span>er <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>rechte afdwingbaar <span class=\"_ _f\"></span>recht bes<span class=\"_ _f\"></span>taat om <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>belastingvorder<span class=\"_ _3\"></span>ingen <span class=\"_ _f\"></span>met actuel<span class=\"_ _f\"></span>e belasting<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> te salderen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>uitg<span class=\"_ _3\"></span>estelde <span class=\"_\"> </span>belastingen <span class=\"_ _7\"> </span>verband <span class=\"_\"> </span>houden <span class=\"_\"> </span>m<span class=\"_ _4\"></span>et <span class=\"_ _7\"> </span>dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>belastbare <span class=\"_\"> </span>entiteit <span class=\"_ _7\"> </span>en<span class=\"_ _f\"></span> dezelfde belasting<span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>riteit.  Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  Hierbij verwijzen <span class=\"_ _f\"></span>wij <span class=\"_ _4\"></span>naar de be<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordelingen en scha<span class=\"_ _f\"></span>ttingen. (9)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Ac<span class=\"_ _4\"></span>tieve laten<span class=\"_ _f\"></span>te belastingen </span>De <span class=\"_ _11\"> </span>actieve <span class=\"_ _11\"> </span>latente <span class=\"_ _11\"> </span>belastingen <span class=\"_ _11\"> </span>(of <span class=\"_ _11\"> </span>uitgestelde <span class=\"_ _11\"> </span>belastingsvordering<span class=\"_ _f\"></span>en) <span class=\"_ _19\"> </span>kunn<span class=\"_ _3\"></span>en <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>volgt <span class=\"_ _11\"> </span>wo<span class=\"_ _4\"></span>rden<span class=\"_ _f\"></span> gedetailleerd:<span class=\"_ _f\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Actieve latente belastin<span class=\"_ _4\"></span>gen kEUR kEUR Actieve latente belastin<span class=\"_ _4\"></span>gen per 1 januari<span class=\"_ _4\"></span> 3.075 2.811 Activering latente belasting<span class=\"_ _4\"></span> 218<span class=\"ls0\"> </span>264<span class=\"ls0\"> </span>Actieve latente b<span class=\"_ _4\"></span>elastingen per 31 dece<span class=\"_ _4\"></span>mber 3.293<span class=\"ls0\"> </span>3.075<span class=\"ls0\"> </span>Betrekking hebbend op:<span class=\"_ _4\"></span> Keyware Technologies<span class=\"_ _4\"></span> 3.293 3.075 Eind <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>bedragen <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>actieve <span class=\"_ _2\"></span>latente<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>3.293 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>hebben <span class=\"_ _2\"></span>uitsluitend<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> Vennootschap (corporat<span class=\"_ _3\"></span>e segment). Deze rubriek heeft betrekking op de actieve latente belasting<span class=\"_ _3\"></span>en van de <span class=\"_ _b\"></span>Vennootschap<span class=\"ls22\">. <span class=\"_ _b\"></span></span>Rekening <span class=\"_ _2\"></span>houdend <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>vigerende <span class=\"_ _b\"></span>belastingsv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>25 <span class=\"_ _b\"></span>% <span class=\"_ _b\"></span>vertegenwoordigt <span class=\"_ _2\"></span>dit bedrag 13.172 kEUR <span class=\"_ _4\"></span>aan fisca<span class=\"ls41\">al</span> <span class=\"_ _4\"></span>overdraagbare<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>verliezen. Naar analogie met vorig <span class=\"_ _4\"></span>boekjaar is <span class=\"_ _4\"></span>het erkend bedrag <span class=\"_ _f\"></span>uitgewerkt <span class=\"_ _3\"></span>op basis <span class=\"_ _f\"></span>van een <span class=\"_ _f\"></span>prognose <span class=\"_ _f\"></span>over de <span class=\"_ _f\"></span>volgende <span class=\"_ _f\"></span>6 jaar, <span class=\"_ _3\"></span>waaruit e<span class=\"_ _f\"></span>en bijko<span class=\"_ _3\"></span>mende a<span class=\"_ _f\"></span>ctivering vloeit van 218 kE<span class=\"_ _f\"></span>UR<span class=\"_ _4\"></span>.       Voor <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _c\"></span>2022 <span class=\"_ _e\"></span>(net <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>2021)<span class=\"_ _4\"></span> <span class=\"_ _c\"></span>is <span class=\"_ _e\"> </span>de <span class=\"_ _c\"></span>mutatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>post <span class=\"_ _c\"></span>terug <span class=\"_ _c\"></span>te <span class=\"_ _e\"></span>vinden <span class=\"_ _c\"></span>onder <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>latente belastingen in de winst-<span class=\"_ _3\"></span> en verlies<span class=\"_ _f\"></span>rekening. Er <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>actieve <span class=\"_ _4\"></span>latente <span class=\"_ _4\"></span>belastingen m.b.t. <span class=\"_ _4\"></span>verliezen <span class=\"_ _4\"></span>erkend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>Keyware Technologies <span class=\"_ _4\"></span>NV. P<span class=\"_ _4\"></span>er 31 <span class=\"_ _f\"></span>december <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>de <span class=\"_ _3\"></span>fiscaal <span class=\"_ _3a\"></span>overdraagbare <span class=\"_ _f\"></span>verliezen <span class=\"_ _f\"></span>56.332 <span class=\"_ _f\"></span>kEUR. <span class=\"_ _f\"></span>Van <span class=\"_ _f\"></span>dit b<span class=\"_ _f\"></span>edrag is<span class=\"_ _f\"></span> slechts <span class=\"_ _f\"></span>he<span class=\"_ _f\"></span>t gedeelte van 13.172 kEUR weerhouden dat in beschouwing is genomen bij de berekening van de actieve latente <span class=\"_ _c\"></span>belastingen <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span><span class=\"ls20\">3.</span>293 <span class=\"_ _b\"></span>kEUR. <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>onderliggende <span class=\"_ _c\"></span>fiscale <span class=\"_ _b\"></span>verliezen <span class=\"_ _b\"></span>kunnen <span class=\"_ _e\"></span>worden <span class=\"_ _b\"></span>overgedragen naar volgende verslag<span class=\"_ _3\"></span>periodes zonder <span class=\"_ _f\"></span>tijdsbeperking. Voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>andere <span class=\"_ _f\"></span>groepsvenn<span class=\"_ _3\"></span>ootschappen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>tevens <span class=\"_ _3a\"></span>fiscaal <span class=\"_ _f\"></span>overdraagbare <span class=\"_ _f\"></span>verliez<span class=\"_ _f\"></span>en hebb<span class=\"_ _f\"></span>en, werd<span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>geen actieve latentie<span class=\"_ _3\"></span>s erkend.  (19)   <span class=\"_ _c\"></span>Passieve latente belastin<span class=\"_ _f\"></span>gen Passieve latente bela<span class=\"_ _f\"></span>stingen hebben betrekking<span class=\"_ _3\"></span> op de onderliggend<span class=\"_ _3\"></span>e aanpassing<span class=\"_ _3\"></span>en:   31.12.2022 31.12.2021 Passieve latente belastin<span class=\"_ _4\"></span>gen Belastingsvoet kEUR kEUR Re\u00eble waarde correcties<span class=\"_ _4\"></span> m.b.t. Magellan<span class=\"_ _4\"></span> 25%<span class=\"ls0\"> </span>878<span class=\"ls0\"> </span>983<span class=\"ls0\"> </span>Uitgestelde belasting o<span class=\"_ _4\"></span>p lease vorderingen<span class=\"_ _4\"></span> 25%<span class=\"ls0\"> </span>1.991 1.783 Uitgestelde belasting o<span class=\"_ _4\"></span>p omzeterkenning Mag<span class=\"_ _4\"></span>ellan<span class=\"_ _4\"></span> 25% (26,5% in 2021)<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>Totaal 2.951<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>concreto <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>dit <span class=\"_ _f\"></span>hoofdzakelijk <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>uitgestelde<span class=\"_ _f\"></span> b<span class=\"_ _3\"></span>elasting<span class=\"ls27\">en</span> <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>Magellan (nl. <span class=\"_ _f\"></span>de erkenning <span class=\"_ _f\"></span>van cli\u00ebnt<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>l en <span class=\"_ _f\"></span>IP <span class=\"_ _f\"></span>/ knowhow). <span class=\"_ _f\"></span>Deze b<span class=\"_ _f\"></span>edragen zijn <span class=\"_ _f\"></span>herleid tot <span class=\"_ _f\"></span>respectievelijk <span class=\"_ _f\"></span>878 kEUR.<span class=\"_ _f\"></span> De <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>resultaatn<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>sald<span class=\"_ _f\"></span>o <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>878 <span class=\"_ _2\"></span>kEUR<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>volgt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>rit<span class=\"_ _f\"></span>me <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>onderliggende <span class=\"_ _4\"></span>afschrijvingen.<span class=\"_ _f\"></span> Ultimo <span class=\"_ _5\"> </span>2022 <span class=\"_ _5\"> </span>bedraagt <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>restduur <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>onderligg<span class=\"_ _3\"></span>ende <span class=\"_ _6\"> </span>aanpassingen <span class=\"_ _5\"> </span>respectievelijk <span class=\"_ _5\"> </span>3,75 <span class=\"_ _5\"> </span>jaar<span class=\"_ _f\"></span> (cli\u00ebnteel) en 1<span class=\"_ _3\"></span>3,75 jaar (IP <span class=\"_ _3\"></span>en know-how).   De <span class=\"_ _4\"></span>uitgestelde <span class=\"_ _4\"></span>belastingen op <span class=\"_ _2\"></span>lease vorderingen v<span class=\"_ _4\"></span>an 1.<span class=\"_ _4\"></span><span class=\"ls20\">991</span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>passieve latenties <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>IFRS erkende <span class=\"_ _7\"> </span>lease <span class=\"_ _5\"> </span>vorderinge<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>betaalterminals, <span class=\"_ _7\"> </span>berekend <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>een <span class=\"_ _7\"> </span>belastingsvoet <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>2<span class=\"_ _4\"></span>5%. <span class=\"_ _7\"> </span>De toename <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>208 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking met <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>het gevolg <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>toetredin<span class=\"_ _3\"></span>g v<span class=\"_ _4\"></span>an P<span class=\"_ _4\"></span>ayment Solutions, aangezien <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>evene<span class=\"_ _f\"></span>ens <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>significante <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>vordering<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>beschik<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>laten<span class=\"_ _f\"></span>ties worden uitgedrukt.<span class=\"_ _f\"></span> De derde post houd<span class=\"_ _3\"></span>t verband met het <span class=\"_ _3\"></span>erkennen van<span class=\"_ _3\"></span> bijkomende omzet<span class=\"_ _f\"></span> uit licenties, die confor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> de IFRS<span class=\"_ _3\"></span> 15 Standaard integraal<span class=\"_ _3\"></span> erkend m<span class=\"_ _3\"></span>ogen worden (statisc<span class=\"_ _f\"></span>he licenties).  De mutatie van de pa<span class=\"_ _f\"></span>ssieve uitgestelde belas<span class=\"_ _3\"></span>tingsposities van 140 kEUR<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>is als volg<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>  31.12.2022 31.12.2021 Mutatie pass<span class=\"_ _4\"></span>ieve latente belastingen<span class=\"_ _4\"></span> kEUR kEUR Saldo per 01.01 2.811 3.226 Mutatie verklaard d<span class=\"_ _4\"></span>oor acquisitie (PPA)<span class=\"ls3d\">  <span class=\"_ _4\"></span></span> 90<span class=\"ls0\"> </span>- Beweging erkend via <span class=\"_ _4\"></span>winst- en<span class=\"_ _4\"></span> verliesrekening 50<span class=\"ls0\"> </span>(415)<span class=\"ls0\"> </span>Saldo per 31.12<span class=\"_ _4\"></span> 2.951<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>(23) <span class=\"_ _2d\"> </span>Actuele<span class=\"_ _f\"></span> winstbelastingen <span class=\"ff3b\">\u2013</span> overige fiscale en<span class=\"_ _3\"></span> sociale<span class=\"_ _f\"></span> sc<span class=\"_ _4\"></span>hulden  Het detail is als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt: 31.12.2022 31.12.2021 Actuele winstbelastin<span class=\"_ _4\"></span>gen kEUR kEUR Geraamde vennoots<span class=\"_ _4\"></span>chapsbelasting<span class=\"_ _4\"></span> 330<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>Te betalen venno<span class=\"_ _4\"></span>otschapsbelastin<span class=\"_ _4\"></span>g 81<span class=\"ls0\"> </span>449<span class=\"ls0\"> </span>Totaal 411<span class=\"ls0\"> </span>765<span class=\"ls0\"> </span>De <span class=\"_ _9\"> </span>geraamde<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>vennootschap<span class=\"_ _f\"></span>sbelasting <span class=\"_ _9\"> </span>ad <span class=\"_ _9\"> </span>330 <span class=\"_ _9\"> </span>kEUR <span class=\"_ _e\"> </span>heeft <span class=\"_ _9\"> </span>betrekking <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _9\"> </span>2022, <span class=\"_ _9\"> </span>terwijl <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>te betalen vennoots<span class=\"_ _3\"></span>chapsbelasting<span class=\"_ _f\"></span> ad <span class=\"_ _4\"></span><span class=\"ls21\">81</span> kEUR een afrekenin<span class=\"_ _f\"></span>g betreft m.b.t. boekjaar 2021<span class=\"ls22\">. </span> 31.12.2022 31.12.2021 Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> kEUR kEUR Te betalen BTW 151<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Bedrijfsvoorheffing en s<span class=\"_ _4\"></span>ociale bijdragen<span class=\"_ _4\"></span> 305<span class=\"ls0\"> </span>253<span class=\"ls0\"> </span>Te betalen lonen en p<span class=\"_ _4\"></span>remies 164<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>Provisie vakan<span class=\"_ _4\"></span>tiegeld 360<span class=\"ls0\"> </span>268<span class=\"ls0\"> </span>Totaal 980<span class=\"ls0\"> </span>775<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>betalen <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Franse <span class=\"_ _2\"></span>dochtervennootschap. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>posten kennen aan toename door enerzijds de <span class=\"_ _4\"></span>bijkomende dochtervennootschap<span class=\"_ _3\"></span> en <span class=\"_ _4\"></span>anderzi<span class=\"_ _3\"></span>jds door <span class=\"_ _4\"></span>een hoger personeelsbestand<span class=\"_ _f\"></span> op jaareind<span class=\"_ _3\"></span>e.  <span class=\"_ _3\"></span>De b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _f\"></span>verschilt niet <span class=\"_ _f\"></span>substantieel <span class=\"_ _f\"></span>van de werkelij<span class=\"_ _f\"></span>ke waarde b<span class=\"_ _3\"></span>ij actualisering en <span class=\"_ _3\"></span>er zijn gee<span class=\"_ _3\"></span>n vervallen bedrag<span class=\"_ _f\"></span>en.  (37)  <span class=\"_ _4f\"> </span>Belastingen op he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>resultaa<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span> Het detail van de belas<span class=\"_ _f\"></span>tingen op het resultaat is als <span class=\"_ _f\"></span>volgt:  <span class=\"ff31 fc21\"> </span>31.12.20<span class=\"ls2d\">22</span> 31.12.2021 Belastingen op het resu<span class=\"_ _4\"></span>ltaat kEUR kEUR Vennootschaps<span class=\"_ _4\"></span>belasting (+ kost ; <span class=\"_ _4\"></span>- opbrengst)<span class=\"_ _4\"></span> 268<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>Latente belastingen  (+ kos<span class=\"_ _4\"></span>t ; -<span class=\"_ _4\"></span> opbrengst)<span class=\"_ _4\"></span> (168)<span class=\"ls0\"> </span>(678)<span class=\"ls0\"> </span>Totaal 100<span class=\"ls0\"> </span>(143) De reconciliatie<span class=\"_ _3\"></span> tussen de stand<span class=\"_ _f\"></span>aard en de effectieve belastingsv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>et is als volgt: 31.12.2022 31.12.2021 Reconciliatie stand<span class=\"_ _4\"></span>aard en effectieve belas<span class=\"_ _4\"></span>tingsvoet<span class=\"_ _4\"></span> kEUR kEUR Resultaat voor be<span class=\"_ _4\"></span>lastingen 1.740<span class=\"ls0\"> </span>510<span class=\"ls0\"> </span>Belastingen aan stand<span class=\"_ _4\"></span>aard belastingsvoet (25% b<span class=\"_ _4\"></span>eide boekjaren<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> 435<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Reconciliatieposten:<span class=\"_ _4\"></span> Impairment goodwill / an<span class=\"_ _4\"></span>dere immateri\u00eble activa <span class=\"_ _4\"></span>en materi\u00eble vaste activ<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> - 140<span class=\"ls0\"> </span>Permanente verschillen op<span class=\"_ _4\"></span> verworpen uitgaven<span class=\"_ _4\"></span> 87<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>Belastingen op vorige bo<span class=\"_ _4\"></span>ekjaren (62)<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>Erkenning actieve belastin<span class=\"_ _4\"></span>gslatenties op v<span class=\"_ _4\"></span>roegere bestaande verliez<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> (218)<span class=\"ls0\"> </span>(264)<span class=\"ls0\"> </span>R&amp;D tax credit niet belast <span class=\"_ _4\"></span> (38)<span class=\"ls0\"> </span>(40)<span class=\"ls0\"> </span>Verschil in stand<span class=\"_ _4\"></span>aardtarief tussen Belgi\u00eb en a<span class=\"_ _4\"></span>ndere landen<span class=\"_ _4\"></span> - 4 Groepsbijdrage <span class=\"_ _4\"></span> (313)<span class=\"ls0\"> </span>- Verhoging wegens onv<span class=\"_ _4\"></span>oldoende <span class=\"_ _4\"></span>voorafbetalingen<span class=\"_ _4\"></span> 25<span class=\"ls0\"> </span>7 Niet belaste winsten<span class=\"_ _4\"></span> (389)<span class=\"ls0\"> </span>(315)<span class=\"ls0\"> </span>Niet erkende actieve belastin<span class=\"_ _4\"></span>gslatenties op v<span class=\"_ _4\"></span>erliezen  572<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Wijziging belastingsv<span class=\"_ _4\"></span>oet Frankrijk<span class=\"_ _4\"></span> - (66)<span class=\"ls0\"> </span>Overige 1 5 Totaal reconciliatieposten<span class=\"_ _4\"></span> (335) (271) Belastingen in de winst<span class=\"_ _4\"></span>- en ver<span class=\"_ _4\"></span>liesrekening (+ kost / <span class=\"_ _4\"></span>- opbren<span class=\"_ _4\"></span>gst) 100<span class=\"ls0\"> </span>(143) Effectieve <span class=\"_ _e\"> </span>b<span class=\"_ _4\"></span>elastingsvoet <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>het <span class=\"_ _9\"> </span>boekjaar, <span class=\"_ _e\"> </span>gec<span class=\"_ _4\"></span>orrigeerd <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>b<span class=\"_ _4\"></span>elastingen <span class=\"_ _9\"> </span>op 9,3 - <span class=\"fc2 sc0\">vo</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> b</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kj</span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> (%</span><span class=\"fc2 sc0\">) </span><span class=\"fc2 sc0\"> </span>In <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>berekening <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>effectieve <span class=\"_ _e\"> </span>belastingvoet <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _9\"> </span>boekjaar <span class=\"_ _e\"> </span>worden <span class=\"_ _9\"> </span>posten <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>betrekking hebben <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>voorgaande <span class=\"_ _f\"></span>jaren <span class=\"_ _f\"></span>niet <span class=\"_ _3a\"></span>weerhouden, <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>casu <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>resultaat <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>voorgaande<span class=\"_ _f\"></span> boekjaren. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>lage <span class=\"_ _7\"> </span>effect<span class=\"_ _f\"></span>ieve <span class=\"_ _5\"> </span>belas<span class=\"_ _f\"></span>tingsvoet <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>9,3% <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>verklaard <span class=\"_ _7\"> </span>door<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>erkenning<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>van bijkomende <span class=\"_ _2\"></span>actieve<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _2\"></span>belastin<span class=\"_ _3\"></span>gen, <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>toepassen <span class=\"_ _2\"></span>van<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>groepsbijdr<span class=\"_ _f\"></span>age <span class=\"_ _b\"></span>tussen <span class=\"_ _2\"></span>Belgische<span class=\"_ _f\"></span> vennootschappen <span class=\"_\"> </span>en <span class=\"_\"> </span>een <span class=\"_ _7\"> </span>gedeelte <span class=\"_\"> </span>niet <span class=\"_ _7\"> </span>belast<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>winsten <span class=\"_\"> </span>dankzij <span class=\"_ _7\"> </span>fiscaal<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>overdraagbare <span class=\"_\"> </span>verliezen. Anderzijds <span class=\"_\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _7\"> </span>dit <span class=\"_\"> </span>wel <span class=\"_ _7\"> </span>gecompenseerd <span class=\"_\"> </span>door <span class=\"_ _7\"> </span>niet <span class=\"_ _7\"> </span>er<span class=\"_ _3\"></span>kende <span class=\"_ _7\"> </span>actieve<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>uitgestelde <span class=\"_ _7\"> </span>belastingen <span class=\"_\"> </span>op verliezen van het b<span class=\"_ _f\"></span>oek<span class=\"_ _4\"></span>jaar.<span class=\"_ _f\"></span>  <span class=\"_ _4\"></span>  37.1. Vennootschapsbela<span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>ing De <span class=\"_ _b\"></span>vennootschapsbelastin<span class=\"_ _3\"></span>g <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>omvat <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>belastingen <span class=\"_ _b\"></span>op <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>resultaat <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>boekjaar <span class=\"_ _b\"></span>(268 kEUR <span class=\"_ _c\"></span>kost). <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _c\"></span>afname <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>vennootschapsbelasting <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _c\"></span>gevolg <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>groepsbijdrag<span class=\"_ _f\"></span>e <span class=\"_ _c\"></span>tussen Belgische <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ennootschappe<span class=\"_ _f\"></span>n, waardoor de <span class=\"_ _f\"></span>belastingskost <span class=\"_ _3\"></span>wordt ver<span class=\"_ _f\"></span>min<span class=\"_ _4\"></span>derd ten<span class=\"_ _3\"></span> belope <span class=\"_ _f\"></span>van het fiscal<span class=\"_ _f\"></span>e voordeel (313 kE<span class=\"_ _3\"></span>UR).  De <span class=\"_ _3\"></span>Groep <span class=\"_ _f\"></span>geniet <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>significant <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>aan n<span class=\"_ _3\"></span>iet <span class=\"_ _f\"></span>belaste <span class=\"_ _f\"></span>winsten <span class=\"_ _f\"></span>(389 <span class=\"_ _f\"></span>kEUR) <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>fiscaal overdraagbare verliezen. <span class=\"_ _4\"></span>Naast <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap, betalen eveneens <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Smart <span class=\"_ _4\"></span>Card <span class=\"_ _4\"></span>Division en Magellan <span class=\"_ _f\"></span>vennootschapsbe<span class=\"_ _f\"></span>lasting. De <span class=\"_ _f\"></span>andere <span class=\"_ _f\"></span>vennootschapp<span class=\"_ _f\"></span>en niet <span class=\"_ _f\"></span>aangezien <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>verlieslatend <span class=\"_ _f\"></span>waren in 2022.   37.2. Latente belas<span class=\"_ _f\"></span>tingen De aansluiting van de<span class=\"_ _f\"></span> latente belastingen met<span class=\"_ _3\"></span> de balansmutati<span class=\"_ _f\"></span>es <span class=\"_ _4\"></span>is als volgt<span class=\"_ _3\"></span> voor 2022 en 2021 : Aansluiting latente belastingen met balansmutaties 31.12.2022 31.12.2022 Boekjaar 2022 kEUR kEUR Noot Kost Opbrengst Erkenning actieve uitgestelde<span class=\"_ _3\"></span> belastingen m.b.t. Keyware Technologies <span class=\"_ _4\"></span> (9) - 218<span class=\"ls0\"> </span>Uitgestelde belasting op omzeterkenning Magellan  (19) 38<span class=\"ls0\"> </span>Re\u00eble waarde-aanpassingen Magellan (19) 105<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Keyware Smart Card Division (19) - 200<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Payment Solutions (19) 317<span class=\"ls0\"> </span>- Totaal 355<span class=\"ls0\"> </span>523<span class=\"ls0\"> </span>Netto latente belastingen (opb<span class=\"_ _3\"></span>rengsten min kosten)<span class=\"_ _4\"></span> 168<span class=\"ls0\"> </span>Aansluiting latente belastingen met balansmutaties 31.12.2021 31.12.2021 Boekjaar 2021 kEUR kEUR Noot Kost Opbrengst Aanwending fiscale verliezen Magellan (9) 29<span class=\"ls0\"> </span>- Erkenning actieve uitgestelde<span class=\"_ _3\"></span> belastingen m.b.t. Keyware Technologies <span class=\"_ _4\"></span> (9) - 264<span class=\"ls0\"> </span>Uitgestelde belasting op omzeterkenning Magellan  (19) 30<span class=\"ls0\"> </span>Re\u00eble waarde-aanpassingen Magellan (19) - 98<span class=\"ls0\"> </span>Verlaging Franse belastingsvoet  (19) - 66<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Keyware Smart Card Division (19) - 249<span class=\"ls0\"> </span>Totaal 29<span class=\"ls0\"> </span>707<span class=\"ls0\"> </span>Netto latente belastingen (opb<span class=\"_ _3\"></span>rengsten min kosten)<span class=\"_ _4\"></span> 678<span class=\"ls0\"> </span>Latente <span class=\"_ _4\"></span>belastingen <span class=\"_ _4\"></span>presenteren in <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>nog steeds <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-baat <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>168 kEUR, <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>beduidend<span class=\"_ _f\"></span> lager <span class=\"_ _b\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>78 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>De <span class=\"_ _2\"></span>voornaamste <span class=\"_ _2\"></span>verklaring <span class=\"_ _b\"></span>hierbij <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>opzetten <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>2022 bij <span class=\"_ _3a\"></span>Payment <span class=\"_ _f\"></span>Solutions <span class=\"_ _f\"></span>erkende <span class=\"_ _f\"></span>lease <span class=\"_ _f\"></span>vorderingen, <span class=\"_ _f\"></span>hetzij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>kost van 317 kEUR die <span class=\"_ _f\"></span>er voorheen niet was.  37.3. Fiscaal overd<span class=\"_ _3\"></span>raagbare verli<span class=\"_ _3\"></span>ezen De actie<span class=\"_ _3\"></span>ve latente bela<span class=\"_ _f\"></span>stingen die <span class=\"_ _3\"></span>uitgedrukt z<span class=\"_ _3\"></span>ijn betr<span class=\"_ _3\"></span>effen uitsluitend <span class=\"_ _f\"></span>de Vennootschap. <span class=\"_ _f\"></span>Ultimo 2022 bedragen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fiscaal <span class=\"_ _b\"></span>overdraagbare <span class=\"_ _2\"></span>verliezen <span class=\"_ _2\"></span>56.332 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _b\"></span>waarvan <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>aandeel <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>slechts <span class=\"_ _2\"></span>13.172 kEUR het voorwerp u<span class=\"_ _3\"></span>itmaakt van<span class=\"_ _3\"></span> de uitgedrukte<span class=\"_ _f\"></span> actieve belastinglatentie van 3.<span class=\"_ _f\"></span>293 KEUR. De <span class=\"_ _5\"> </span>fis<span class=\"_ _f\"></span>caal <span class=\"_ _5\"> </span>overdraagb<span class=\"_ _3\"></span>are <span class=\"_ _7\"> </span>verliezen <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>dochtervennootscha<span class=\"_ _3\"></span>ppen <span class=\"_ _7\"> </span>EasyOrder <span class=\"_ _5\"> </span>BV, <span class=\"_ _7\"> </span>KTP <span class=\"_ _7\"> </span>GmbH, Keyware SARL en Payment Solutions<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>BV bedragen respectie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>elijk 5.167 kEUR,<span class=\"_ _3\"></span> 944 kEUR, 676 kEUR en 34 <span class=\"_\"> </span>kEUR. <span class=\"_ _7\"> </span>Met <span class=\"_\"> </span>uitzondering<span class=\"_ _3\"></span> <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>Payment <span class=\"_\"> </span>Solutions <span class=\"_\"> </span>BV <span class=\"_ _7\"> </span>werden <span class=\"_\"> </span>er <span class=\"_\"> </span>geen <span class=\"_ _7\"> </span>ac<span class=\"_ _3\"></span>tieve <span class=\"_ _7\"> </span>(n<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ch <span class=\"_\"> </span>passieve)<span class=\"_ _f\"></span> belastingslatenties uitg<span class=\"_ _3\"></span>edrukt bij de 3 ander<span class=\"_ _f\"></span>e vennootschappen<span class=\"ls22\">. </span> Voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>overige <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>mutatie <span class=\"_ _b\"></span>verklaard <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>lagere <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>baa<span class=\"_ _f\"></span>t vertonen (lager bedrag van actieve latente belastinge<span class=\"_ _f\"></span>n <span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>uitgesteld<span class=\"_ _3\"></span>e bela<span class=\"_ _4\"></span>sting<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>m.b.t. de <span class=\"_ _4\"></span>lease vorderingen van Keyware Smart Card Division). Tenslotte omvatte het vorige boekjaar een opbrengst van <span class=\"_ _1d\"> </span>66 <span class=\"_ _24\"> </span>kEUR, <span class=\"_ _24\"> </span>die <span class=\"_ _24\"> </span>betrekking <span class=\"_ _1d\"> </span>had <span class=\"_ _24\"> </span>op <span class=\"_ _1d\"> </span>een <span class=\"_ _24\"> </span>actualisatie <span class=\"_ _1d\"> </span>aan <span class=\"_ _24\"> </span>het <span class=\"_ _24\"> </span>lagere <span class=\"_ _1d\"> </span>tarief <span class=\"_ _24\"> </span>van <span class=\"_ _1d\"> </span>de vennootschapsbelasting<span class=\"_ _f\"></span> in Frankrijk (van 26,5% naar<span class=\"_ _f\"></span> 25<span class=\"_ _4\"></span>%), en die niet-re<span class=\"_ _3\"></span>current van aard<span class=\"_ _f\"></span> is.  Wij verwijzen naar<span class=\"_ _3\"></span> de 2 vermelde<span class=\"_ _f\"></span> balansrubrieken voor verdere duid<span class=\"_ _3\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-3": {
   "value": "(r) Belastin<span class=\"_ _3\"></span>gen De belastingen<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p het resul<span class=\"_ _f\"></span>taat van het boekjaar<span class=\"_ _f\"></span> betreffen de verschuldig<span class=\"_ _f\"></span>de belastingen als<span class=\"_ _3\"></span>ook de uitgestelde <span class=\"_ _12\"> </span>belastingen <span class=\"_ _2f\"> </span>en <span class=\"_ _13\"> </span>worden <span class=\"_ _12\"> </span>gerapporteerd <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>overeenstemming<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>met <span class=\"_ _13\"> </span>IAS <span class=\"_ _12\"> </span>12, \u201cWinstbelastingen<span class=\"_ _f\"></span>\u201d.  <span class=\"ff2f\"> </span>Actuele belast<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen  Actuele belastingen zijn de te verw<span class=\"_ _4\"></span>achten te betalen belasting op het belastbare resultaat van het boekjaar, <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>toepassing <span class=\"_ _18\"> </span>van <span class=\"_ _23\"> </span>belastingvoeten<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>belastingwetgeving<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>waarvan <span class=\"_ _18\"> </span>het wetgevingsproces<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>(materieel) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum, <span class=\"_ _2\"></span>evenals <span class=\"_ _2\"></span>elke <span class=\"_ _2\"></span>correctie <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>betalen<span class=\"_ _f\"></span> belastingen over v<span class=\"_ _3\"></span>oorgaand<span class=\"_ _3\"></span>e boekjaren. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>worden b<span class=\"_ _3\"></span>erekend <span class=\"_ _f\"></span>volgens <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>methode <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de b<span class=\"_ _3\"></span>alansschuld<span class=\"_ _f\"></span> (\u2018<span class=\"ff33\">balance <span class=\"_ _f\"></span>sheet </span>liability <span class=\"_ _36\"> </span>method<span class=\"ff37\">\u2019), <span class=\"_ _9\"> </span>waarbij <span class=\"_ _36\"> </span>tijdelijke <span class=\"_ _36\"> </span>verschillen <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>beschouwd <span class=\"_ _36\"> </span>tussen <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _9\"> </span>van </span>activa <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>passiva <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>de <span class=\"_ _16\"> </span>financi\u00eble <span class=\"_ _1a\"> </span>rapportering <span class=\"_ _16\"> </span>en <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>fiscale <span class=\"_ _1a\"> </span>boekwaarde. <span class=\"_ _1a\"> </span>Uitgestelde<span class=\"_ _f\"></span> belastingverplichting<span class=\"_ _f\"></span>en <span class=\"_ _a\"> </span>(passieve <span class=\"_ _6\"> </span>latente <span class=\"_ _6\"> </span>belastingen) <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>alle <span class=\"_ _a\"> </span>bel<span class=\"_ _f\"></span>astbare <span class=\"_ _a\"> </span>tijdelijke<span class=\"_ _3\"></span> verschillen gebo<span class=\"_ _3\"></span>ekt. Uitgestelde <span class=\"_ _e\"> </span>belastingverpli<span class=\"_ _f\"></span>chtingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>echter <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>balans <span class=\"_ _e\"></span>voor <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>eerste opname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>(ii) <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>eerste <span class=\"_ _e\"></span>opname <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>een <span class=\"_ _e\"> </span>actief <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>verplichting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>een transactie <span class=\"_ _2\"></span>anders <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrijfscombinatie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transa<span class=\"_ _3\"></span>ctie <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed heeft op de com<span class=\"_ _3\"></span>merci\u00eble win<span class=\"_ _3\"></span>st of de fiscale winst (<span class=\"_ _3\"></span>of het fiscaal verlies).<span class=\"_ _f\"></span> Bij <span class=\"_ _30\"> </span>belastbare <span class=\"_ _22\"> </span>tijdelijke <span class=\"_ _30\"> </span>verschillen <span class=\"_ _22\"> </span>die <span class=\"_ _30\"> </span>verban<span class=\"_ _3\"></span>d <span class=\"_ _30\"> </span>houden <span class=\"_ _30\"> </span>met <span class=\"_ _30\"> </span>i<span class=\"_ _f\"></span>nvesteringen <span class=\"_ _30\"> </span>in dochteronderneming<span class=\"_ _f\"></span>en e<span class=\"_ _4\"></span>n belangen in joint ventures, worden uitgestelde belasti<span class=\"_ _3\"></span>ngverplichtingen<span class=\"_ _f\"></span> niet <span class=\"_\"> </span>erkend, <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>tijdstip <span class=\"_\"> </span>waarop <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t <span class=\"_\"> </span>tijdelijke <span class=\"_\"> </span>verschil <span class=\"_ _36\"> </span>kan <span class=\"_\"> </span>worden <span class=\"_\"> </span>afg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ikkeld, <span class=\"_\"> </span>ka<span class=\"_ _f\"></span>n worden <span class=\"_ _4\"></span>bepaald <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>moedermaatschappij <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>waarschijnlijk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>in de nabije toekomst<span class=\"_ _f\"></span> niet <span class=\"_ _4\"></span>zal word<span class=\"_ _3\"></span>en afgewikkeld. Voor <span class=\"_ _5\"> </span>alle<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verrekenbare <span class=\"_ _7\"> </span>tijdelijke <span class=\"_ _5\"> </span>verschil<span class=\"_ _f\"></span>len, <span class=\"_ _5\"> </span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verliezen <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>fiscale <span class=\"_ _5\"> </span>tego<span class=\"_ _3\"></span>eden <span class=\"_ _5\"> </span>dient<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>een uitgestelde belastingvorder<span class=\"_ _f\"></span>ing (act<span class=\"_ _4\"></span>ieve latente belastingen) te worden opgenomen, in zoverre het waarschijnlijk <span class=\"_\"> </span>is <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>er <span class=\"_ _7\"> </span>fiscale <span class=\"_\"> </span>winst <span class=\"_\"> </span>beschikbaar <span class=\"_ _7\"> </span>za<span class=\"_ _f\"></span>l <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>waarmee <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>verrekenbare <span class=\"_\"> </span>tijdelijke verschillen, fiscal<span class=\"_ _f\"></span>e verliezen en fiscale tegoeden kun<span class=\"_ _f\"></span>nen v<span class=\"_ _4\"></span>errekend<span class=\"_ _3\"></span> worden.  Verrekenbare <span class=\"_ _2\"></span>tijdelijke <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>schillen <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voo<span class=\"_ _4\"></span>rtvloei<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>contracte<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span> <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>enkel opgenomen <span class=\"_ _f\"></span>indien het <span class=\"_ _f\"></span>tijdelijke verschil<span class=\"_ _f\"></span> in de<span class=\"_ _3\"></span> nabije<span class=\"_ _f\"></span> toekomst zal <span class=\"_ _f\"></span>worden a<span class=\"_ _3\"></span>fgewikkeld<span class=\"_ _f\"></span> en indien <span class=\"_ _f\"></span>er fiscale winst beschi<span class=\"_ _f\"></span>kbaar zal zijn die kan worden aan<span class=\"_ _f\"></span>gewend voor het tijdelijke<span class=\"_ _f\"></span> verschil.  Uitgestelde <span class=\"_ _36\"> </span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _36\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>nie<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _36\"> </span>fiscale <span class=\"_ _36\"> </span>verliezen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _36\"> </span>enkel geboekt <span class=\"_ _f\"></span>als het <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>er in<span class=\"_ _3\"></span> de <span class=\"_ _f\"></span>nabije <span class=\"_ _f\"></span>toekomst v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _3\"></span>winsten <span class=\"_ _f\"></span>kunnen worden gerealise<span class=\"_ _f\"></span>erd waarmee de <span class=\"_ _f\"></span>niet<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _f\"></span>fiscale verliezen <span class=\"_ _3\"></span>kunnen word<span class=\"_ _3\"></span>en g<span class=\"_ _f\"></span>ecom<span class=\"_ _4\"></span>penseerd. De <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>uitgestelde <span class=\"_ _36\"> </span>belastingvord<span class=\"_ _3\"></span>ering <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>elke <span class=\"_ _36\"> </span>balansdatum <span class=\"_ _36\"> </span>herzien <span class=\"_ _36\"> </span>en verminderd <span class=\"_ _f\"></span>voor <span class=\"_ _3\"></span>zover <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>niet langer <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>voldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _f\"></span>winst voorhand<span class=\"_ _f\"></span>en is om het geheel <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f een gedeelte<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de uitges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde belastingv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdering aan te <span class=\"_ _f\"></span>wenden. Uitgestelde <span class=\"_ _c\"></span>belastingvordering<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>- <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>gewaardeerd<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>tegen <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>belastings-tarieven die <span class=\"_ _4\"></span>naar verwachting van <span class=\"_ _4\"></span>toepassing <span class=\"_ _4\"></span>zullen zijn <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>periode waarin de v<span class=\"_ _4\"></span>ordering wordt gerealiseerd <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verpl<span class=\"_ _3\"></span>ichting <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>afgewikkeld, <span class=\"_ _7\"> </span>op <span class=\"_ _5\"> </span>ba<span class=\"_ _f\"></span>sis <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>belastingtarieven <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e belastingwetgeving <span class=\"_ _f\"></span>waarvan<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>wetgevingsproces <span class=\"_ _f\"></span>(materieel) <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>afgesloten <span class=\"_ _f\"></span>op he<span class=\"_ _f\"></span>t moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de afsluiting van de<span class=\"_ _3\"></span> jaarrekenin<span class=\"_ _3\"></span>g.  Uitgestelde <span class=\"_ _b\"></span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>- <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gesaldeerd <span class=\"_ _b\"></span>indien <span class=\"_ _2\"></span>er <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>rechte afdwingbaar <span class=\"_ _f\"></span>recht bes<span class=\"_ _f\"></span>taat om <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>belastingvorder<span class=\"_ _3\"></span>ingen <span class=\"_ _f\"></span>met actuel<span class=\"_ _f\"></span>e belasting<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> te salderen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>uitg<span class=\"_ _3\"></span>estelde <span class=\"_\"> </span>belastingen <span class=\"_ _7\"> </span>verband <span class=\"_\"> </span>houden <span class=\"_\"> </span>m<span class=\"_ _4\"></span>et <span class=\"_ _7\"> </span>dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>belastbare <span class=\"_\"> </span>entiteit <span class=\"_ _7\"> </span>en<span class=\"_ _f\"></span> dezelfde belasting<span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>riteit.  Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  Hierbij verwijzen <span class=\"_ _f\"></span>wij <span class=\"_ _4\"></span>naar de be<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordelingen en scha<span class=\"_ _f\"></span>ttingen. (9)<span class=\"ls0\"> <span class=\"_ _26\"> </span>Ac<span class=\"_ _4\"></span>tieve laten<span class=\"_ _f\"></span>te belastingen </span>De <span class=\"_ _11\"> </span>actieve <span class=\"_ _11\"> </span>latente <span class=\"_ _11\"> </span>belastingen <span class=\"_ _11\"> </span>(of <span class=\"_ _11\"> </span>uitgestelde <span class=\"_ _11\"> </span>belastingsvordering<span class=\"_ _f\"></span>en) <span class=\"_ _19\"> </span>kunn<span class=\"_ _3\"></span>en <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>volgt <span class=\"_ _11\"> </span>wo<span class=\"_ _4\"></span>rden<span class=\"_ _f\"></span> gedetailleerd:<span class=\"_ _f\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Actieve latente belastin<span class=\"_ _4\"></span>gen kEUR kEUR Actieve latente belastin<span class=\"_ _4\"></span>gen per 1 januari<span class=\"_ _4\"></span> 3.075 2.811 Activering latente belasting<span class=\"_ _4\"></span> 218<span class=\"ls0\"> </span>264<span class=\"ls0\"> </span>Actieve latente b<span class=\"_ _4\"></span>elastingen per 31 dece<span class=\"_ _4\"></span>mber 3.293<span class=\"ls0\"> </span>3.075<span class=\"ls0\"> </span>Betrekking hebbend op:<span class=\"_ _4\"></span> Keyware Technologies<span class=\"_ _4\"></span> 3.293 3.075 Eind <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>bedragen <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>actieve <span class=\"_ _2\"></span>latente<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>3.293 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>hebben <span class=\"_ _2\"></span>uitsluitend<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> Vennootschap (corporat<span class=\"_ _3\"></span>e segment). Deze rubriek heeft betrekking op de actieve latente belasting<span class=\"_ _3\"></span>en van de <span class=\"_ _b\"></span>Vennootschap<span class=\"ls22\">. <span class=\"_ _b\"></span></span>Rekening <span class=\"_ _2\"></span>houdend <span class=\"_ _b\"></span>met <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>vigerende <span class=\"_ _b\"></span>belastingsv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>25 <span class=\"_ _b\"></span>% <span class=\"_ _b\"></span>vertegenwoordigt <span class=\"_ _2\"></span>dit bedrag 13.172 kEUR <span class=\"_ _4\"></span>aan fisca<span class=\"ls41\">al</span> <span class=\"_ _4\"></span>overdraagbare<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>verliezen. Naar analogie met vorig <span class=\"_ _4\"></span>boekjaar is <span class=\"_ _4\"></span>het erkend bedrag <span class=\"_ _f\"></span>uitgewerkt <span class=\"_ _3\"></span>op basis <span class=\"_ _f\"></span>van een <span class=\"_ _f\"></span>prognose <span class=\"_ _f\"></span>over de <span class=\"_ _f\"></span>volgende <span class=\"_ _f\"></span>6 jaar, <span class=\"_ _3\"></span>waaruit e<span class=\"_ _f\"></span>en bijko<span class=\"_ _3\"></span>mende a<span class=\"_ _f\"></span>ctivering vloeit van 218 kE<span class=\"_ _f\"></span>UR<span class=\"_ _4\"></span>.       Voor <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _c\"></span>2022 <span class=\"_ _e\"></span>(net <span class=\"_ _c\"></span>als <span class=\"_ _c\"></span>2021)<span class=\"_ _4\"></span> <span class=\"_ _c\"></span>is <span class=\"_ _e\"> </span>de <span class=\"_ _c\"></span>mutatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>post <span class=\"_ _c\"></span>terug <span class=\"_ _c\"></span>te <span class=\"_ _e\"></span>vinden <span class=\"_ _c\"></span>onder <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>latente belastingen in de winst-<span class=\"_ _3\"></span> en verlies<span class=\"_ _f\"></span>rekening. Er <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>enkel <span class=\"_ _4\"></span>actieve <span class=\"_ _4\"></span>latente <span class=\"_ _4\"></span>belastingen m.b.t. <span class=\"_ _4\"></span>verliezen <span class=\"_ _4\"></span>erkend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>Keyware Technologies <span class=\"_ _4\"></span>NV. P<span class=\"_ _4\"></span>er 31 <span class=\"_ _f\"></span>december <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>de <span class=\"_ _3\"></span>fiscaal <span class=\"_ _3a\"></span>overdraagbare <span class=\"_ _f\"></span>verliezen <span class=\"_ _f\"></span>56.332 <span class=\"_ _f\"></span>kEUR. <span class=\"_ _f\"></span>Van <span class=\"_ _f\"></span>dit b<span class=\"_ _f\"></span>edrag is<span class=\"_ _f\"></span> slechts <span class=\"_ _f\"></span>he<span class=\"_ _f\"></span>t gedeelte van 13.172 kEUR weerhouden dat in beschouwing is genomen bij de berekening van de actieve latente <span class=\"_ _c\"></span>belastingen <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span><span class=\"ls20\">3.</span>293 <span class=\"_ _b\"></span>kEUR. <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>onderliggende <span class=\"_ _c\"></span>fiscale <span class=\"_ _b\"></span>verliezen <span class=\"_ _b\"></span>kunnen <span class=\"_ _e\"></span>worden <span class=\"_ _b\"></span>overgedragen naar volgende verslag<span class=\"_ _3\"></span>periodes zonder <span class=\"_ _f\"></span>tijdsbeperking. Voor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>andere <span class=\"_ _f\"></span>groepsvenn<span class=\"_ _3\"></span>ootschappen <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>tevens <span class=\"_ _3a\"></span>fiscaal <span class=\"_ _f\"></span>overdraagbare <span class=\"_ _f\"></span>verliez<span class=\"_ _f\"></span>en hebb<span class=\"_ _f\"></span>en, werd<span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>geen actieve latentie<span class=\"_ _3\"></span>s erkend.  (19)   <span class=\"_ _c\"></span>Passieve latente belastin<span class=\"_ _f\"></span>gen Passieve latente bela<span class=\"_ _f\"></span>stingen hebben betrekking<span class=\"_ _3\"></span> op de onderliggend<span class=\"_ _3\"></span>e aanpassing<span class=\"_ _3\"></span>en:   31.12.2022 31.12.2021 Passieve latente belastin<span class=\"_ _4\"></span>gen Belastingsvoet kEUR kEUR Re\u00eble waarde correcties<span class=\"_ _4\"></span> m.b.t. Magellan<span class=\"_ _4\"></span> 25%<span class=\"ls0\"> </span>878<span class=\"ls0\"> </span>983<span class=\"ls0\"> </span>Uitgestelde belasting o<span class=\"_ _4\"></span>p lease vorderingen<span class=\"_ _4\"></span> 25%<span class=\"ls0\"> </span>1.991 1.783 Uitgestelde belasting o<span class=\"_ _4\"></span>p omzeterkenning Mag<span class=\"_ _4\"></span>ellan<span class=\"_ _4\"></span> 25% (26,5% in 2021)<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>Totaal 2.951<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>concreto <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>dit <span class=\"_ _f\"></span>hoofdzakelijk <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>uitgestelde<span class=\"_ _f\"></span> b<span class=\"_ _3\"></span>elasting<span class=\"ls27\">en</span> <span class=\"_ _3a\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>fair <span class=\"_ _f\"></span>value <span class=\"_ _f\"></span>aanpassingen <span class=\"_ _3a\"></span>bij <span class=\"_ _f\"></span>Magellan (nl. <span class=\"_ _f\"></span>de erkenning <span class=\"_ _f\"></span>van cli\u00ebnt<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>l en <span class=\"_ _f\"></span>IP <span class=\"_ _f\"></span>/ knowhow). <span class=\"_ _f\"></span>Deze b<span class=\"_ _f\"></span>edragen zijn <span class=\"_ _f\"></span>herleid tot <span class=\"_ _f\"></span>respectievelijk <span class=\"_ _f\"></span>878 kEUR.<span class=\"_ _f\"></span> De <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>resultaatn<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>sald<span class=\"_ _f\"></span>o <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>878 <span class=\"_ _2\"></span>kEUR<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>volgt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>rit<span class=\"_ _f\"></span>me <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>onderliggende <span class=\"_ _4\"></span>afschrijvingen.<span class=\"_ _f\"></span> Ultimo <span class=\"_ _5\"> </span>2022 <span class=\"_ _5\"> </span>bedraagt <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>restduur <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>onderligg<span class=\"_ _3\"></span>ende <span class=\"_ _6\"> </span>aanpassingen <span class=\"_ _5\"> </span>respectievelijk <span class=\"_ _5\"> </span>3,75 <span class=\"_ _5\"> </span>jaar<span class=\"_ _f\"></span> (cli\u00ebnteel) en 1<span class=\"_ _3\"></span>3,75 jaar (IP <span class=\"_ _3\"></span>en know-how).   De <span class=\"_ _4\"></span>uitgestelde <span class=\"_ _4\"></span>belastingen op <span class=\"_ _2\"></span>lease vorderingen v<span class=\"_ _4\"></span>an 1.<span class=\"_ _4\"></span><span class=\"ls20\">991</span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>passieve latenties <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>IFRS erkende <span class=\"_ _7\"> </span>lease <span class=\"_ _5\"> </span>vorderinge<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>betaalterminals, <span class=\"_ _7\"> </span>berekend <span class=\"_ _7\"> </span>aan <span class=\"_ _5\"> </span>een <span class=\"_ _7\"> </span>belastingsvoet <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>2<span class=\"_ _4\"></span>5%. <span class=\"_ _7\"> </span>De toename <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>208 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking met <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>het gevolg <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>toetredin<span class=\"_ _3\"></span>g v<span class=\"_ _4\"></span>an P<span class=\"_ _4\"></span>ayment Solutions, aangezien <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>evene<span class=\"_ _f\"></span>ens <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>significante <span class=\"_ _2\"></span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>lease <span class=\"_ _2\"></span>vordering<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>beschik<span class=\"_ _3\"></span>t <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>laten<span class=\"_ _f\"></span>ties worden uitgedrukt.<span class=\"_ _f\"></span> De derde post houd<span class=\"_ _3\"></span>t verband met het <span class=\"_ _3\"></span>erkennen van<span class=\"_ _3\"></span> bijkomende omzet<span class=\"_ _f\"></span> uit licenties, die confor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> de IFRS<span class=\"_ _3\"></span> 15 Standaard integraal<span class=\"_ _3\"></span> erkend m<span class=\"_ _3\"></span>ogen worden (statisc<span class=\"_ _f\"></span>he licenties).  De mutatie van de pa<span class=\"_ _f\"></span>ssieve uitgestelde belas<span class=\"_ _3\"></span>tingsposities van 140 kEUR<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>is als volg<span class=\"_ _f\"></span>t:<span class=\"_ _4\"></span>  31.12.2022 31.12.2021 Mutatie pass<span class=\"_ _4\"></span>ieve latente belastingen<span class=\"_ _4\"></span> kEUR kEUR Saldo per 01.01 2.811 3.226 Mutatie verklaard d<span class=\"_ _4\"></span>oor acquisitie (PPA)<span class=\"ls3d\">  <span class=\"_ _4\"></span></span> 90<span class=\"ls0\"> </span>- Beweging erkend via <span class=\"_ _4\"></span>winst- en<span class=\"_ _4\"></span> verliesrekening 50<span class=\"ls0\"> </span>(415)<span class=\"ls0\"> </span>Saldo per 31.12<span class=\"_ _4\"></span> 2.951<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>37.2. Latente belas<span class=\"_ _f\"></span>tingen De aansluiting van de<span class=\"_ _f\"></span> latente belastingen met<span class=\"_ _3\"></span> de balansmutati<span class=\"_ _f\"></span>es <span class=\"_ _4\"></span>is als volgt<span class=\"_ _3\"></span> voor 2022 en 2021 : Aansluiting latente belastingen met balansmutaties 31.12.2022 31.12.2022 Boekjaar 2022 kEUR kEUR Noot Kost Opbrengst Erkenning actieve uitgestelde<span class=\"_ _3\"></span> belastingen m.b.t. Keyware Technologies <span class=\"_ _4\"></span> (9) - 218<span class=\"ls0\"> </span>Uitgestelde belasting op omzeterkenning Magellan  (19) 38<span class=\"ls0\"> </span>Re\u00eble waarde-aanpassingen Magellan (19) 105<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Keyware Smart Card Division (19) - 200<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Payment Solutions (19) 317<span class=\"ls0\"> </span>- Totaal 355<span class=\"ls0\"> </span>523<span class=\"ls0\"> </span>Netto latente belastingen (opb<span class=\"_ _3\"></span>rengsten min kosten)<span class=\"_ _4\"></span> 168<span class=\"ls0\"> </span>Aansluiting latente belastingen met balansmutaties 31.12.2021 31.12.2021 Boekjaar 2021 kEUR kEUR Noot Kost Opbrengst Aanwending fiscale verliezen Magellan (9) 29<span class=\"ls0\"> </span>- Erkenning actieve uitgestelde<span class=\"_ _3\"></span> belastingen m.b.t. Keyware Technologies <span class=\"_ _4\"></span> (9) - 264<span class=\"ls0\"> </span>Uitgestelde belasting op omzeterkenning Magellan  (19) 30<span class=\"ls0\"> </span>Re\u00eble waarde-aanpassingen Magellan (19) - 98<span class=\"ls0\"> </span>Verlaging Franse belastingsvoet  (19) - 66<span class=\"ls0\"> </span>Uitgestelde belastingen m.b.t. lease vordering<span class=\"_ _3\"></span>en Keyware Smart Card Division (19) - 249<span class=\"ls0\"> </span>Totaal 29<span class=\"ls0\"> </span>707<span class=\"ls0\"> </span>Netto latente belastingen (opb<span class=\"_ _3\"></span>rengsten min kosten)<span class=\"_ _4\"></span> 678<span class=\"ls0\"> </span>Latente <span class=\"_ _4\"></span>belastingen <span class=\"_ _4\"></span>presenteren in <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>nog steeds <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>netto<span class=\"_ _4\"></span>-baat <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>168 kEUR, <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>beduidend<span class=\"_ _f\"></span> lager <span class=\"_ _b\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>78 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>De <span class=\"_ _2\"></span>voornaamste <span class=\"_ _2\"></span>verklaring <span class=\"_ _b\"></span>hierbij <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>opzetten <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>2022 bij <span class=\"_ _3a\"></span>Payment <span class=\"_ _f\"></span>Solutions <span class=\"_ _f\"></span>erkende <span class=\"_ _f\"></span>lease <span class=\"_ _f\"></span>vorderingen, <span class=\"_ _f\"></span>hetzij <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>kost van 317 kEUR die <span class=\"_ _f\"></span>er voorheen niet was.  Voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>overige <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>mutatie <span class=\"_ _b\"></span>verklaard <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>lagere <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>baa<span class=\"_ _f\"></span>t vertonen (lager bedrag van actieve latente belastinge<span class=\"_ _f\"></span>n <span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>uitgesteld<span class=\"_ _3\"></span>e bela<span class=\"_ _4\"></span>sting<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>m.b.t. de <span class=\"_ _4\"></span>lease vorderingen van Keyware Smart Card Division). Tenslotte omvatte het vorige boekjaar een opbrengst van <span class=\"_ _1d\"> </span>66 <span class=\"_ _24\"> </span>kEUR, <span class=\"_ _24\"> </span>die <span class=\"_ _24\"> </span>betrekking <span class=\"_ _1d\"> </span>had <span class=\"_ _24\"> </span>op <span class=\"_ _1d\"> </span>een <span class=\"_ _24\"> </span>actualisatie <span class=\"_ _1d\"> </span>aan <span class=\"_ _24\"> </span>het <span class=\"_ _24\"> </span>lagere <span class=\"_ _1d\"> </span>tarief <span class=\"_ _24\"> </span>van <span class=\"_ _1d\"> </span>de vennootschapsbelasting<span class=\"_ _f\"></span> in Frankrijk (van 26,5% naar<span class=\"_ _f\"></span> 25<span class=\"_ _4\"></span>%), en die niet-re<span class=\"_ _3\"></span>current van aard<span class=\"_ _f\"></span> is.  Wij verwijzen naar<span class=\"_ _3\"></span> de 2 vermelde<span class=\"_ _f\"></span> balansrubrieken voor verdere duid<span class=\"_ _3\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-5": {
   "value": "(r) Belastin<span class=\"_ _3\"></span>gen De belastingen<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p het resul<span class=\"_ _f\"></span>taat van het boekjaar<span class=\"_ _f\"></span> betreffen de verschuldig<span class=\"_ _f\"></span>de belastingen als<span class=\"_ _3\"></span>ook de uitgestelde <span class=\"_ _12\"> </span>belastingen <span class=\"_ _2f\"> </span>en <span class=\"_ _13\"> </span>worden <span class=\"_ _12\"> </span>gerapporteerd <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>overeenstemming<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>met <span class=\"_ _13\"> </span>IAS <span class=\"_ _12\"> </span>12, \u201cWinstbelastingen<span class=\"_ _f\"></span>\u201d.  <span class=\"ff2f\"> </span>Actuele belast<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen  Actuele belastingen zijn de te verw<span class=\"_ _4\"></span>achten te betalen belasting op het belastbare resultaat van het boekjaar, <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>toepassing <span class=\"_ _18\"> </span>van <span class=\"_ _23\"> </span>belastingvoeten<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>belastingwetgeving<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>waarvan <span class=\"_ _18\"> </span>het wetgevingsproces<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>(materieel) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum, <span class=\"_ _2\"></span>evenals <span class=\"_ _2\"></span>elke <span class=\"_ _2\"></span>correctie <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>betalen<span class=\"_ _f\"></span> belastingen over v<span class=\"_ _3\"></span>oorgaand<span class=\"_ _3\"></span>e boekjaren. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>worden b<span class=\"_ _3\"></span>erekend <span class=\"_ _f\"></span>volgens <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>methode <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de b<span class=\"_ _3\"></span>alansschuld<span class=\"_ _f\"></span> (\u2018<span class=\"ff33\">balance <span class=\"_ _f\"></span>sheet </span>liability <span class=\"_ _36\"> </span>method<span class=\"ff37\">\u2019), <span class=\"_ _9\"> </span>waarbij <span class=\"_ _36\"> </span>tijdelijke <span class=\"_ _36\"> </span>verschillen <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>beschouwd <span class=\"_ _36\"> </span>tussen <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _9\"> </span>van </span>activa <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>passiva <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>de <span class=\"_ _16\"> </span>financi\u00eble <span class=\"_ _1a\"> </span>rapportering <span class=\"_ _16\"> </span>en <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>fiscale <span class=\"_ _1a\"> </span>boekwaarde. <span class=\"_ _1a\"> </span>Uitgestelde<span class=\"_ _f\"></span> belastingverplichting<span class=\"_ _f\"></span>en <span class=\"_ _a\"> </span>(passieve <span class=\"_ _6\"> </span>latente <span class=\"_ _6\"> </span>belastingen) <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>alle <span class=\"_ _a\"> </span>bel<span class=\"_ _f\"></span>astbare <span class=\"_ _a\"> </span>tijdelijke<span class=\"_ _3\"></span> verschillen gebo<span class=\"_ _3\"></span>ekt. Uitgestelde <span class=\"_ _e\"> </span>belastingverpli<span class=\"_ _f\"></span>chtingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>echter <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>balans <span class=\"_ _e\"></span>voor <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>eerste opname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>(ii) <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>eerste <span class=\"_ _e\"></span>opname <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>een <span class=\"_ _e\"> </span>actief <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>verplichting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>een transactie <span class=\"_ _2\"></span>anders <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrijfscombinatie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transa<span class=\"_ _3\"></span>ctie <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed heeft op de com<span class=\"_ _3\"></span>merci\u00eble win<span class=\"_ _3\"></span>st of de fiscale winst (<span class=\"_ _3\"></span>of het fiscaal verlies).<span class=\"_ _f\"></span> Bij <span class=\"_ _30\"> </span>belastbare <span class=\"_ _22\"> </span>tijdelijke <span class=\"_ _30\"> </span>verschillen <span class=\"_ _22\"> </span>die <span class=\"_ _30\"> </span>verban<span class=\"_ _3\"></span>d <span class=\"_ _30\"> </span>houden <span class=\"_ _30\"> </span>met <span class=\"_ _30\"> </span>i<span class=\"_ _f\"></span>nvesteringen <span class=\"_ _30\"> </span>in dochteronderneming<span class=\"_ _f\"></span>en e<span class=\"_ _4\"></span>n belangen in joint ventures, worden uitgestelde belasti<span class=\"_ _3\"></span>ngverplichtingen<span class=\"_ _f\"></span> niet <span class=\"_\"> </span>erkend, <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>tijdstip <span class=\"_\"> </span>waarop <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t <span class=\"_\"> </span>tijdelijke <span class=\"_\"> </span>verschil <span class=\"_ _36\"> </span>kan <span class=\"_\"> </span>worden <span class=\"_\"> </span>afg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ikkeld, <span class=\"_\"> </span>ka<span class=\"_ _f\"></span>n worden <span class=\"_ _4\"></span>bepaald <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>moedermaatschappij <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>waarschijnlijk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>in de nabije toekomst<span class=\"_ _f\"></span> niet <span class=\"_ _4\"></span>zal word<span class=\"_ _3\"></span>en afgewikkeld. Voor <span class=\"_ _5\"> </span>alle<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verrekenbare <span class=\"_ _7\"> </span>tijdelijke <span class=\"_ _5\"> </span>verschil<span class=\"_ _f\"></span>len, <span class=\"_ _5\"> </span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verliezen <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>fiscale <span class=\"_ _5\"> </span>tego<span class=\"_ _3\"></span>eden <span class=\"_ _5\"> </span>dient<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>een uitgestelde belastingvorder<span class=\"_ _f\"></span>ing (act<span class=\"_ _4\"></span>ieve latente belastingen) te worden opgenomen, in zoverre het waarschijnlijk <span class=\"_\"> </span>is <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>er <span class=\"_ _7\"> </span>fiscale <span class=\"_\"> </span>winst <span class=\"_\"> </span>beschikbaar <span class=\"_ _7\"> </span>za<span class=\"_ _f\"></span>l <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>waarmee <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>verrekenbare <span class=\"_\"> </span>tijdelijke verschillen, fiscal<span class=\"_ _f\"></span>e verliezen en fiscale tegoeden kun<span class=\"_ _f\"></span>nen v<span class=\"_ _4\"></span>errekend<span class=\"_ _3\"></span> worden.  Verrekenbare <span class=\"_ _2\"></span>tijdelijke <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>schillen <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voo<span class=\"_ _4\"></span>rtvloei<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>contracte<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span> <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>enkel opgenomen <span class=\"_ _f\"></span>indien het <span class=\"_ _f\"></span>tijdelijke verschil<span class=\"_ _f\"></span> in de<span class=\"_ _3\"></span> nabije<span class=\"_ _f\"></span> toekomst zal <span class=\"_ _f\"></span>worden a<span class=\"_ _3\"></span>fgewikkeld<span class=\"_ _f\"></span> en indien <span class=\"_ _f\"></span>er fiscale winst beschi<span class=\"_ _f\"></span>kbaar zal zijn die kan worden aan<span class=\"_ _f\"></span>gewend voor het tijdelijke<span class=\"_ _f\"></span> verschil.  Uitgestelde <span class=\"_ _36\"> </span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _36\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>nie<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _36\"> </span>fiscale <span class=\"_ _36\"> </span>verliezen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _36\"> </span>enkel geboekt <span class=\"_ _f\"></span>als het <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>er in<span class=\"_ _3\"></span> de <span class=\"_ _f\"></span>nabije <span class=\"_ _f\"></span>toekomst v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _3\"></span>winsten <span class=\"_ _f\"></span>kunnen worden gerealise<span class=\"_ _f\"></span>erd waarmee de <span class=\"_ _f\"></span>niet<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _f\"></span>fiscale verliezen <span class=\"_ _3\"></span>kunnen word<span class=\"_ _3\"></span>en g<span class=\"_ _f\"></span>ecom<span class=\"_ _4\"></span>penseerd. De <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>uitgestelde <span class=\"_ _36\"> </span>belastingvord<span class=\"_ _3\"></span>ering <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>elke <span class=\"_ _36\"> </span>balansdatum <span class=\"_ _36\"> </span>herzien <span class=\"_ _36\"> </span>en verminderd <span class=\"_ _f\"></span>voor <span class=\"_ _3\"></span>zover <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>niet langer <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>voldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _f\"></span>winst voorhand<span class=\"_ _f\"></span>en is om het geheel <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f een gedeelte<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de uitges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde belastingv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdering aan te <span class=\"_ _f\"></span>wenden. Uitgestelde <span class=\"_ _c\"></span>belastingvordering<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>- <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>gewaardeerd<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>tegen <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>belastings-tarieven die <span class=\"_ _4\"></span>naar verwachting van <span class=\"_ _4\"></span>toepassing <span class=\"_ _4\"></span>zullen zijn <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>periode waarin de v<span class=\"_ _4\"></span>ordering wordt gerealiseerd <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verpl<span class=\"_ _3\"></span>ichting <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>afgewikkeld, <span class=\"_ _7\"> </span>op <span class=\"_ _5\"> </span>ba<span class=\"_ _f\"></span>sis <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>belastingtarieven <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e belastingwetgeving <span class=\"_ _f\"></span>waarvan<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>wetgevingsproces <span class=\"_ _f\"></span>(materieel) <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>afgesloten <span class=\"_ _f\"></span>op he<span class=\"_ _f\"></span>t moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de afsluiting van de<span class=\"_ _3\"></span> jaarrekenin<span class=\"_ _3\"></span>g.  Uitgestelde <span class=\"_ _b\"></span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>- <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gesaldeerd <span class=\"_ _b\"></span>indien <span class=\"_ _2\"></span>er <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>rechte afdwingbaar <span class=\"_ _f\"></span>recht bes<span class=\"_ _f\"></span>taat om <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>belastingvorder<span class=\"_ _3\"></span>ingen <span class=\"_ _f\"></span>met actuel<span class=\"_ _f\"></span>e belasting<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> te salderen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>uitg<span class=\"_ _3\"></span>estelde <span class=\"_\"> </span>belastingen <span class=\"_ _7\"> </span>verband <span class=\"_\"> </span>houden <span class=\"_\"> </span>m<span class=\"_ _4\"></span>et <span class=\"_ _7\"> </span>dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>belastbare <span class=\"_\"> </span>entiteit <span class=\"_ _7\"> </span>en<span class=\"_ _f\"></span> dezelfde belasting<span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>riteit.  Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  Hierbij verwijzen <span class=\"_ _f\"></span>wij <span class=\"_ _4\"></span>naar de be<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordelingen en scha<span class=\"_ _f\"></span>ttingen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-6": {
   "value": "(r) Belastin<span class=\"_ _3\"></span>gen De belastingen<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p het resul<span class=\"_ _f\"></span>taat van het boekjaar<span class=\"_ _f\"></span> betreffen de verschuldig<span class=\"_ _f\"></span>de belastingen als<span class=\"_ _3\"></span>ook de uitgestelde <span class=\"_ _12\"> </span>belastingen <span class=\"_ _2f\"> </span>en <span class=\"_ _13\"> </span>worden <span class=\"_ _12\"> </span>gerapporteerd <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>overeenstemming<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>met <span class=\"_ _13\"> </span>IAS <span class=\"_ _12\"> </span>12, \u201cWinstbelastingen<span class=\"_ _f\"></span>\u201d.  <span class=\"ff2f\"> </span>Actuele belast<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen  Actuele belastingen zijn de te verw<span class=\"_ _4\"></span>achten te betalen belasting op het belastbare resultaat van het boekjaar, <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>toepassing <span class=\"_ _18\"> </span>van <span class=\"_ _23\"> </span>belastingvoeten<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>belastingwetgeving<span class=\"_ _f\"></span> <span class=\"_ _23\"> </span>waarvan <span class=\"_ _18\"> </span>het wetgevingsproces<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>(materieel) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>afgesloten <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum, <span class=\"_ _2\"></span>evenals <span class=\"_ _2\"></span>elke <span class=\"_ _2\"></span>correctie <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>betalen<span class=\"_ _f\"></span> belastingen over v<span class=\"_ _3\"></span>oorgaand<span class=\"_ _3\"></span>e boekjaren. Uitgestelde belas<span class=\"_ _f\"></span>ti<span class=\"_ _4\"></span>ngen Uitgestelde <span class=\"_ _f\"></span>belastingen <span class=\"_ _3a\"></span>worden b<span class=\"_ _3\"></span>erekend <span class=\"_ _f\"></span>volgens <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>methode <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de b<span class=\"_ _3\"></span>alansschuld<span class=\"_ _f\"></span> (\u2018<span class=\"ff33\">balance <span class=\"_ _f\"></span>sheet </span>liability <span class=\"_ _36\"> </span>method<span class=\"ff37\">\u2019), <span class=\"_ _9\"> </span>waarbij <span class=\"_ _36\"> </span>tijdelijke <span class=\"_ _36\"> </span>verschillen <span class=\"_ _36\"> </span>worden <span class=\"_ _36\"> </span>beschouwd <span class=\"_ _36\"> </span>tussen <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _9\"> </span>van </span>activa <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>passiva <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>de <span class=\"_ _16\"> </span>financi\u00eble <span class=\"_ _1a\"> </span>rapportering <span class=\"_ _16\"> </span>en <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>fiscale <span class=\"_ _1a\"> </span>boekwaarde. <span class=\"_ _1a\"> </span>Uitgestelde<span class=\"_ _f\"></span> belastingverplichting<span class=\"_ _f\"></span>en <span class=\"_ _a\"> </span>(passieve <span class=\"_ _6\"> </span>latente <span class=\"_ _6\"> </span>belastingen) <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>alle <span class=\"_ _a\"> </span>bel<span class=\"_ _f\"></span>astbare <span class=\"_ _a\"> </span>tijdelijke<span class=\"_ _3\"></span> verschillen gebo<span class=\"_ _3\"></span>ekt. Uitgestelde <span class=\"_ _e\"> </span>belastingverpli<span class=\"_ _f\"></span>chtingen <span class=\"_ _9\"> </span>zijn <span class=\"_ _9\"> </span>echter <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>balans <span class=\"_ _e\"></span>voor <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>eerste opname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>(ii) <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>eerste <span class=\"_ _e\"></span>opname <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>een <span class=\"_ _e\"> </span>actief <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>verplichting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>een transactie <span class=\"_ _2\"></span>anders <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrijfscombinatie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>moment <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transa<span class=\"_ _3\"></span>ctie <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed heeft op de com<span class=\"_ _3\"></span>merci\u00eble win<span class=\"_ _3\"></span>st of de fiscale winst (<span class=\"_ _3\"></span>of het fiscaal verlies).<span class=\"_ _f\"></span> Bij <span class=\"_ _30\"> </span>belastbare <span class=\"_ _22\"> </span>tijdelijke <span class=\"_ _30\"> </span>verschillen <span class=\"_ _22\"> </span>die <span class=\"_ _30\"> </span>verban<span class=\"_ _3\"></span>d <span class=\"_ _30\"> </span>houden <span class=\"_ _30\"> </span>met <span class=\"_ _30\"> </span>i<span class=\"_ _f\"></span>nvesteringen <span class=\"_ _30\"> </span>in dochteronderneming<span class=\"_ _f\"></span>en e<span class=\"_ _4\"></span>n belangen in joint ventures, worden uitgestelde belasti<span class=\"_ _3\"></span>ngverplichtingen<span class=\"_ _f\"></span> niet <span class=\"_\"> </span>erkend, <span class=\"_ _36\"> </span>wanneer <span class=\"_\"> </span>het<span class=\"_ _f\"></span> <span class=\"_\"> </span>tijdstip <span class=\"_\"> </span>waarop <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t <span class=\"_\"> </span>tijdelijke <span class=\"_\"> </span>verschil <span class=\"_ _36\"> </span>kan <span class=\"_\"> </span>worden <span class=\"_\"> </span>afg<span class=\"_ _f\"></span>ew<span class=\"_ _4\"></span>ikkeld, <span class=\"_\"> </span>ka<span class=\"_ _f\"></span>n worden <span class=\"_ _4\"></span>bepaald <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>moedermaatschappij <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>waarschijnlijk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>in de nabije toekomst<span class=\"_ _f\"></span> niet <span class=\"_ _4\"></span>zal word<span class=\"_ _3\"></span>en afgewikkeld. Voor <span class=\"_ _5\"> </span>alle<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verrekenbare <span class=\"_ _7\"> </span>tijdelijke <span class=\"_ _5\"> </span>verschil<span class=\"_ _f\"></span>len, <span class=\"_ _5\"> </span>fiscale<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>verliezen <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>fiscale <span class=\"_ _5\"> </span>tego<span class=\"_ _3\"></span>eden <span class=\"_ _5\"> </span>dient<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>een uitgestelde belastingvorder<span class=\"_ _f\"></span>ing (act<span class=\"_ _4\"></span>ieve latente belastingen) te worden opgenomen, in zoverre het waarschijnlijk <span class=\"_\"> </span>is <span class=\"_ _7\"> </span>dat <span class=\"_\"> </span>er <span class=\"_ _7\"> </span>fiscale <span class=\"_\"> </span>winst <span class=\"_\"> </span>beschikbaar <span class=\"_ _7\"> </span>za<span class=\"_ _f\"></span>l <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>waarmee <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>verrekenbare <span class=\"_\"> </span>tijdelijke verschillen, fiscal<span class=\"_ _f\"></span>e verliezen en fiscale tegoeden kun<span class=\"_ _f\"></span>nen v<span class=\"_ _4\"></span>errekend<span class=\"_ _3\"></span> worden.  Verrekenbare <span class=\"_ _2\"></span>tijdelijke <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>schillen <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voo<span class=\"_ _4\"></span>rtvloei<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>contracte<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span> <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>enkel opgenomen <span class=\"_ _f\"></span>indien het <span class=\"_ _f\"></span>tijdelijke verschil<span class=\"_ _f\"></span> in de<span class=\"_ _3\"></span> nabije<span class=\"_ _f\"></span> toekomst zal <span class=\"_ _f\"></span>worden a<span class=\"_ _3\"></span>fgewikkeld<span class=\"_ _f\"></span> en indien <span class=\"_ _f\"></span>er fiscale winst beschi<span class=\"_ _f\"></span>kbaar zal zijn die kan worden aan<span class=\"_ _f\"></span>gewend voor het tijdelijke<span class=\"_ _f\"></span> verschil.  Uitgestelde <span class=\"_ _36\"> </span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _36\"> </span>verbonden <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>nie<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _36\"> </span>fiscale <span class=\"_ _36\"> </span>verliezen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _36\"> </span>enkel geboekt <span class=\"_ _f\"></span>als het <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>er in<span class=\"_ _3\"></span> de <span class=\"_ _f\"></span>nabije <span class=\"_ _f\"></span>toekomst v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _3\"></span>winsten <span class=\"_ _f\"></span>kunnen worden gerealise<span class=\"_ _f\"></span>erd waarmee de <span class=\"_ _f\"></span>niet<span class=\"_ _4\"></span>-gebruikte <span class=\"_ _f\"></span>fiscale verliezen <span class=\"_ _3\"></span>kunnen word<span class=\"_ _3\"></span>en g<span class=\"_ _f\"></span>ecom<span class=\"_ _4\"></span>penseerd. De <span class=\"_ _36\"> </span>boekwaarde <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>uitgestelde <span class=\"_ _36\"> </span>belastingvord<span class=\"_ _3\"></span>ering <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>elke <span class=\"_ _36\"> </span>balansdatum <span class=\"_ _36\"> </span>herzien <span class=\"_ _36\"> </span>en verminderd <span class=\"_ _f\"></span>voor <span class=\"_ _3\"></span>zover <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>niet langer <span class=\"_ _f\"></span>waarschijnlijk <span class=\"_ _f\"></span>is dat <span class=\"_ _f\"></span>voldoende <span class=\"_ _f\"></span>belastbare <span class=\"_ _f\"></span>winst voorhand<span class=\"_ _f\"></span>en is om het geheel <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f een gedeelte<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de uitges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde belastingv<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdering aan te <span class=\"_ _f\"></span>wenden. Uitgestelde <span class=\"_ _c\"></span>belastingvordering<span class=\"_ _f\"></span>en <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>- <span class=\"_ _e\"></span>verplichtingen <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>gewaardeerd<span class=\"_ _f\"></span> <span class=\"_ _9\"> </span>tegen <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>belastings-tarieven die <span class=\"_ _4\"></span>naar verwachting van <span class=\"_ _4\"></span>toepassing <span class=\"_ _4\"></span>zullen zijn <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>periode waarin de v<span class=\"_ _4\"></span>ordering wordt gerealiseerd <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verpl<span class=\"_ _3\"></span>ichting <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>afgewikkeld, <span class=\"_ _7\"> </span>op <span class=\"_ _5\"> </span>ba<span class=\"_ _f\"></span>sis <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>belastingtarieven <span class=\"_ _7\"> </span>en <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e belastingwetgeving <span class=\"_ _f\"></span>waarvan<span class=\"_ _f\"></span> het <span class=\"_ _f\"></span>wetgevingsproces <span class=\"_ _f\"></span>(materieel) <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>afgesloten <span class=\"_ _f\"></span>op he<span class=\"_ _f\"></span>t moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de afsluiting van de<span class=\"_ _3\"></span> jaarrekenin<span class=\"_ _3\"></span>g.  Uitgestelde <span class=\"_ _b\"></span>belastingvorde<span class=\"_ _3\"></span>ringen <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>- <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>worden <span class=\"_ _c\"></span>gesaldeerd <span class=\"_ _b\"></span>indien <span class=\"_ _2\"></span>er <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>rechte afdwingbaar <span class=\"_ _f\"></span>recht bes<span class=\"_ _f\"></span>taat om <span class=\"_ _f\"></span>actuele <span class=\"_ _f\"></span>belastingvorder<span class=\"_ _3\"></span>ingen <span class=\"_ _f\"></span>met actuel<span class=\"_ _f\"></span>e belasting<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> te salderen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>uitg<span class=\"_ _3\"></span>estelde <span class=\"_\"> </span>belastingen <span class=\"_ _7\"> </span>verband <span class=\"_\"> </span>houden <span class=\"_\"> </span>m<span class=\"_ _4\"></span>et <span class=\"_ _7\"> </span>dezelfd<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>belastbare <span class=\"_\"> </span>entiteit <span class=\"_ _7\"> </span>en<span class=\"_ _f\"></span> dezelfde belasting<span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>riteit.  Onzekerheden<span class=\"_ _f\"></span> r<span class=\"_ _4\"></span>ond de behand<span class=\"_ _f\"></span>eli<span class=\"_ _4\"></span>ng van winstbe<span class=\"_ _3\"></span>lastingen<span class=\"_ _3\"></span>  Hierbij verwijzen <span class=\"_ _f\"></span>wij <span class=\"_ _4\"></span>naar de be<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordelingen en scha<span class=\"_ _f\"></span>ttingen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-60-2": {
   "value": "(s) Segment info<span class=\"_ _f\"></span>rmatie De Groep onderscheid<span class=\"_ _3\"></span>t de volgend<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>perationele<span class=\"_ _f\"></span> segmenten: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment betaal<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>rmina<span class=\"_ _f\"></span>ls, dat zowel verhuur als ve<span class=\"_ _3\"></span>rkoop omvat;   </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment aut<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>risaties;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment s<span class=\"_ _3\"></span>oftware;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment c<span class=\"_ _3\"></span>orporate </span></span>De <span class=\"_ _2\"></span>activitei<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Smart <span class=\"_ _2\"></span>Card <span class=\"_ _4\"></span>Division <span class=\"_ _4\"></span>NV<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en, <span class=\"_ _4\"></span>sinds <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>BV, kunnen <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>toegew<span class=\"_ _3\"></span>ezen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>segment, <span class=\"_ _2\"></span>net <span class=\"_ _4\"></span>zoals <span class=\"_ _2\"></span>de<span class=\"ls50\">ze</span> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Transactions <span class=\"_ _4\"></span>&amp; Processing <span class=\"_ _36\"> </span>GmbH <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>Keyware <span class=\"_ _36\"> </span>SARL. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>2 <span class=\"_\"> </span>laa<span class=\"_ _f\"></span>tst <span class=\"_\"> </span>vermeld<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>vennootschappen <span class=\"_ _36\"> </span>hebben <span class=\"_\"> </span>e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>enwel slechts een kleine bijd<span class=\"_ _f\"></span>rage tot dat segment.<span class=\"_ _f\"></span> Het <span class=\"_ _f\"></span>tweede <span class=\"_ _f\"></span>segment, <span class=\"_ _f\"></span>autorisaties, <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>activiteiten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Transaction <span class=\"_ _f\"></span>&amp; <span class=\"_ _f\"></span>Processing <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>die sinds de fusie ondergeb<span class=\"_ _3\"></span>rach<span class=\"_ _3\"></span>t werden in Keyw<span class=\"_ _3\"></span>are Smart Card <span class=\"_ _f\"></span>Division<span class=\"_ _4\"></span> <span class=\"ls51\">NV<span class=\"ls22\">. </span></span> Het derde segment,<span class=\"_ _f\"></span> so<span class=\"_ _4\"></span>ftware, gro<span class=\"_ _f\"></span>epeert de activiteiten van Eas<span class=\"_ _f\"></span>yOrder BV en Magellan SAS.<span class=\"_ _3\"></span>  Corporate <span class=\"_ _9\"> </span>kosten, <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ewelke <span class=\"_\"> </span>n<span class=\"_ _f\"></span>iet <span class=\"_\"> </span>aan <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>segment <span class=\"_ _36\"> </span>kunnen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _9\"> </span>toegewezen, <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>apar<span class=\"_ _f\"></span>t voorgesteld onder c<span class=\"_ _f\"></span>orporate in de segment inf<span class=\"_ _f\"></span>ormatie. Er <span class=\"_ _f\"></span>wordt t<span class=\"_ _f\"></span>evens ge<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>grafische <span class=\"_ _f\"></span>segmentinf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rmatie <span class=\"_ _f\"></span>verschaft <span class=\"_ _f\"></span>waarbij <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Belgi\u00eb, <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>EU <span class=\"_ _f\"></span>landen, overige <span class=\"_ _9\"> </span>Europese <span class=\"_ _36\"> </span>landen <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>buiten <span class=\"_ _36\"> </span>Europa <span class=\"_ _9\"> </span>zone <span class=\"_ _36\"> </span>word<span class=\"ls27\">en</span> <span class=\"_ _36\"> </span>onderscheiden. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>Franse <span class=\"_ _9\"> </span>overzeese gebieden, <span class=\"_ _5\"> </span>hoe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>l <span class=\"_ _5\"> </span>zij <span class=\"_ _5\"> </span>politiek<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>tot <span class=\"_ _5\"> </span>Frankrijk <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>ehoren, <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>evenwel <span class=\"_ _5\"> </span>voor<span class=\"_ _f\"></span>gesteld <span class=\"_ _5\"> </span>onder <span class=\"_ _5\"> </span>de categorie buiten Europa. Inzake omzet <span class=\"_ _4\"></span>is het weerhouden criterium de vestiging van de <span class=\"_ _4\"></span>eindklant, terwijl <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>andere<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>informaties <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vestiging <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Vennootschap of <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>dochtervennootschap<span class=\"_ _f\"></span> wordt weerhouden.<span class=\"_ _f\"></span> (27) <span class=\"_ _13\"> </span>Bedrijfssegment<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nformatie De <span class=\"_ _e\"> </span>Groep <span class=\"_ _9\"> </span>rapporteert <span class=\"_ _e\"></span>haar <span class=\"_ _e\"></span>operationele <span class=\"_ _c\"></span>segmenten <span class=\"_ _e\"> </span>naar <span class=\"_ _9\"> </span>aard <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _e\"></span>activiteiten. <span class=\"_ _c\"></span>Hierbij <span class=\"_ _e\"> </span>wordt <span class=\"_ _9\"> </span>een onderscheid gemaakt<span class=\"_ _f\"></span> tussen vier segmenten:  \u2022<span class=\"ff3a\"> <span class=\"_ _21\"> </span><span class=\"ff2f\">Het <span class=\"_ _4\"></span>segment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de betaalterminals <span class=\"_ _4\"></span>omvat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_ _2\"></span>lease o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erkoop <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>betaalterminals<span class=\"_ _f\"></span>, </span></span>de installaties.<span class=\"_ _f\"></span> Andere ondersteunende<span class=\"_ _3\"></span> activiteit<span class=\"_ _3\"></span>en zitten daar<span class=\"_ _f\"></span> eveneens onder b<span class=\"_ _f\"></span>egrepen zoals  de<span class=\"_ _f\"></span> helpdesk, het <span class=\"_ _3\"></span>onderhoud of interv<span class=\"_ _f\"></span>enties ter plaatse;  \u2022 <span class=\"_ _21\"> </span><span class=\"ff2f\">Het <span class=\"_ _1d\"> </span>segment <span class=\"_ _24\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _24\"> </span>autorisaties <span class=\"_ _1d\"> </span>betreft <span class=\"_ _24\"> </span>de <span class=\"_ _1d\"> </span>opbrengsten <span class=\"_ _1d\"> </span>m.b.t. <span class=\"_ _1d\"> </span>betaaltransacties <span class=\"_ _1d\"> </span>en </span>autorisatiedienst<span class=\"_ _3\"></span>en, transactiebehe<span class=\"_ _3\"></span>er voor derden e<span class=\"_ _f\"></span>tc.;  \u2022<span class=\"ff3a\"> <span class=\"_ _21\"> </span><span class=\"ff2f\">Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>softwa<span class=\"_ _3\"></span>re activiteiten;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _21\"> </span><span class=\"ff2f\">Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>corpor<span class=\"_ _f\"></span>ate<span class=\"_ _4\"></span> activiteiten </span></span>Onder <span class=\"_ _f\"></span>het eer<span class=\"_ _f\"></span>ste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>segment <span class=\"_ _f\"></span>kunnen <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>act<span class=\"_ _4\"></span>iviteiten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware S<span class=\"_ _f\"></span>mart Card <span class=\"_ _f\"></span>Division<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>NV en <span class=\"_ _f\"></span>sinds <span class=\"_ _f\"></span>2022 deze<span class=\"_ _f\"></span> van <span class=\"_ _36\"> </span>Payment <span class=\"_ _36\"> </span>Solutions <span class=\"_ _9\"> </span>BV <span class=\"_\"> </span>w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>ndergebracht.<span class=\"_ _f\"></span> <span class=\"_\"> </span>Di<span class=\"_ _f\"></span>t <span class=\"_\"> </span>segm<span class=\"_ _3\"></span>ent <span class=\"_ _36\"> </span>omvat <span class=\"_ _36\"> </span>ook <span class=\"_ _9\"> </span>Keyware <span class=\"_ _36\"> </span>Transactions <span class=\"_ _9\"> </span>&amp; Processing GmbH en<span class=\"_ _f\"></span> Keyware SARL al hebben d<span class=\"_ _3\"></span>eze geen significante bijd<span class=\"_ _f\"></span>rage.  Het <span class=\"_ _4\"></span>tw<span class=\"_ _4\"></span>eede <span class=\"_ _4\"></span>segment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>autorisaties<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>betreft <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>Keyware <span class=\"_ _2\"></span>Transa<span class=\"_ _f\"></span>ction <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>Processing<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>NV <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> anderzijds <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span>deel <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>Keyware <span class=\"_ _e\"></span>Transactions <span class=\"_ _c\"></span>&amp; <span class=\"_ _e\"></span>Processing <span class=\"_ _c\"></span>GmbH. <span class=\"_ _e\"></span>Sinds <span class=\"_ _c\"></span>dat <span class=\"_ _e\"></span>Keyware <span class=\"_ _e\"></span>Transaction <span class=\"_ _c\"></span>&amp; Processing NV opging via f<span class=\"_ _f\"></span>usie in Keyware Smart Card Division worden e<span class=\"_ _3\"></span>venwel de specifieke kosten nog<span class=\"_ _f\"></span> toegewezen aan de <span class=\"_ _f\"></span>auto<span class=\"_ _4\"></span>ris<span class=\"_ _f\"></span>aties. Het segment van de <span class=\"_ _4\"></span>software heeft betrekking op geaggregeerde operati<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nele segmenten van Magellan SAS en EasyOrder BV.<span class=\"_ _f\"></span>  De <span class=\"_ _7\"> </span>corporate <span class=\"_ _7\"> </span>activiteiten <span class=\"_ _7\"> </span>betreft <span class=\"_ _7\"> </span>Keyware <span class=\"_ _7\"> </span>Technologies<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>NV <span class=\"_ _7\"> </span>dat <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>aantal <span class=\"_ _5\"> </span>gro<span class=\"_ _3\"></span>epsondersteunende activiteiten, <span class=\"_ _2\"></span>zoals <span class=\"_ _2\"></span>financi\u00ebn <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>administratie, <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>beursnotering, <span class=\"_ _2\"></span>e.d.m. <span class=\"_ _2\"></span>verricht <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>als niet-toewijsbare el<span class=\"_ _f\"></span>ementen gerapporteerd worden.  Naast <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>doorfacturatie <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>management <span class=\"_ _f\"></span>fees <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _3\"></span>autokosten <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>dochtervenn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschappen, <span class=\"_ _f\"></span>zijn er <span class=\"_ _b\"></span>sinds <span class=\"_ _b\"></span>2018 <span class=\"_ _b\"></span>ook <span class=\"_ _b\"></span>facturaties <span class=\"_ _b\"></span>tussen <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>software <span class=\"_ _b\"></span>seg<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>autorisaties <span class=\"_ _2\"></span>segment. <span class=\"_ _b\"></span>Deze <span class=\"_ _b\"></span>worden separaat <span class=\"_ _b\"></span>voorgesteld <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>kolom <span class=\"_ _b\"></span>\u201cintersegment\u201d <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>uiteindelijk <span class=\"_ _b\"></span>ge\u00eblimineerd <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>gecons<span class=\"_ _3\"></span>olideerde cijfers te bekomen.<span class=\"_ _f\"></span> Het <span class=\"_ _9\"> </span>hoogstgeplaatste <span class=\"_ _9\"> </span>orgaan <span class=\"_ _9\"> </span>dat <span class=\"_ _9\"> </span>belangrijke <span class=\"_ _36\"> </span>operationele <span class=\"_ _9\"> </span>beslissing<span class=\"_ _3\"></span>en <span class=\"_ _9\"> </span>neemt, <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>Raad <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>Bestuur, beoordeelt de bedrijf<span class=\"_ _f\"></span>sresultaatindicatoren (m<span class=\"_ _3\"></span>eer bepaald EBIT, EBITDA<span class=\"_ _f\"></span> en netto resultaat).    De opsplitsing <span class=\"_ _3\"></span>van de resultaten <span class=\"_ _f\"></span>voor het boekjaar 2022 is als <span class=\"_ _f\"></span>vo<span class=\"_ _4\"></span>lgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 verliesrekening kEUR kEUR kEUR kEUR kEUR kEUR Inter-Segmentgegevens<span class=\"_ _4\"></span> Terminals Autorisaties Corporate Software  Conso segment Voortgezette bedrijfsactiviteiten<span class=\"_ _4\"></span> Externe verkopen<span class=\"_ _f\"></span> 10.058 8.615 - 5.298 - 23.971 Intersegment<span class=\"_ _f\"></span> verkopen - - - 177<span class=\"ls0\"> </span>(177) - Omzet 10.058 8.615 - 5.475 (177) 23.971 Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten 286<span class=\"ls0\"> </span>- 67<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>- 581<span class=\"ls0\"> </span>Kostprijs d<span class=\"_ _4\"></span>er verkopen  (1.485) (5.541) - (676) 151<span class=\"ls0\"> </span>(7.551) Personeelskosten<span class=\"_ _4\"></span> (1.730) (70) (132) (1.839) - (3.771) Afschrijvingen (24) - (252) (991) - (1.267) Voorzieningen (5) - 150<span class=\"ls0\"> </span>- - 145<span class=\"ls0\"> </span>Netto bijzondere (1.506) - - (1.054) - (2.560) waardeverminderingen <span class=\"_ _4\"></span> Overige lasten (4.679) (402) (866) (2.402) 26<span class=\"ls0\"> </span>(8.323) <span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">p</span><span class=\"fc2 sc0\"> v</span><span class=\"fc2 sc0\">lot</span><span class=\"fc2 sc0\">ten</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> a</span><span class=\"fc2 sc0\">ctiv</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\"> </span>Bedrijfswinst / -verl<span class=\"_ _4\"></span>ies (-) 915<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(1.033) (1.259) - 1.225<span class=\"ls0\"> </span>Financi\u00eble opbrengsten<span class=\"_ _4\"></span> 493<span class=\"ls0\"> </span>- - 138<span class=\"ls0\"> </span>- 631<span class=\"ls0\"> </span>Financi\u00eble kosten<span class=\"_ _4\"></span> (47) - (26) (43) - (116) Winst <span class=\"_ _25\"> </span>/<span class=\"_ _4\"></span> <span class=\"_ _25\"> </span>ver<span class=\"_ _4\"></span>lies <span class=\"_ _25\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _17\"> </span>voo<span class=\"_ _4\"></span>r 1.361<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(1.059) (1.164) - 1.740<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">l</span><span class=\"fc2 sc0\">asti</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> </span>Belastingen op het resu<span class=\"_ _4\"></span>ltaat (14) - (11) (243) - (268) Uitgestelde belastingen<span class=\"_ _4\"></span> (117) - 218<span class=\"ls0\"> </span>67<span class=\"ls0\"> </span>- 168<span class=\"ls0\"> </span>Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 1.230<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(852) (1.340) - 1.640<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">u</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">t </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">o</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">tgeze</span><span class=\"fc2 sc0\">tt</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> </span>Resultaat <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>het <span class=\"_ _9\"> </span>boekjaar <span class=\"_ _e\"> </span>uit - - - - - - <span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">jf</span><span class=\"fc2 sc0\">sact</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\"> </span>be\u00ebindigde bedrijfsactivite<span class=\"_ _4\"></span>iten Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 1.230<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(852) (1.340) - 1.640<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span>EBITDA (*) 2.308<span class=\"ls0\"> </span>2.602<span class=\"ls0\"> </span>(781) 786<span class=\"ls0\"> </span>- 4.915<span class=\"ls0\"> </span>(*) zie noot 56 (APM\u2019s<span class=\"ff33\"> of Alternatieve PrestatieMaatstaven) </span>Het aandeel van d<span class=\"_ _f\"></span>e voornaamste rubrieken is als<span class=\"_ _f\"></span> volgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 verliesrekening % % % % % % Aandeel van segment in t<span class=\"_ _4\"></span>otaal Terminals Autorisaties Corporate Software Inter-Conso Segment % Omzet 42,0 35,9 - 22,8 (0,7) 100,0 Bedrijfswinst 74,7 212,4 (84,3) (102,8) - 100,0 Winst voor <span class=\"_ _4\"></span>belastingen 78,2 149,5 (60,9) (66,9) - 100,0 Winst van<span class=\"_ _4\"></span> het boekjaar 75,0 158,7 (52,0) (81,7) - 100,0 EBITDA 47,0 52,9 (15,9) 16,0 - 100,0 De opsplitsing <span class=\"_ _3\"></span>van de balans voor het b<span class=\"_ _f\"></span>oekjaar 2022 is als volgt: 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 Geconsolideerde balan<span class=\"_ _4\"></span>s kEUR kEUR kEUR kEUR kEUR Segmentgegevens<span class=\"fsb\"> </span>Terminals Autorisaties Corporate Software  Conso Activa Goodwill 6.093 - - 2.514 8.607 Immateri\u00eble vaste activ<span class=\"_ _4\"></span>a - - - 4.089 4.089 Materi\u00eble vaste activ<span class=\"_ _4\"></span>a 44<span class=\"ls0\"> </span>- 596<span class=\"ls0\"> </span>447<span class=\"ls0\"> </span>1.087 Actieve latente belastin<span class=\"_ _4\"></span>gen - - 3.293 - 3.293 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 6.742 - - 1.560 8.302 Andere activa 35<span class=\"ls0\"> </span>- 46<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>Niet-vlottende ac<span class=\"_ _4\"></span>tiva 12.914<span class=\"ls0\"> </span>- 3.935<span class=\"ls0\"> </span>8.709<span class=\"ls0\"> </span>25.558<span class=\"ls0\"> </span>Voorraden 1.090 - - 114<span class=\"ls0\"> </span>1.204 Handelsvord<span class=\"_ _4\"></span>eringen 77<span class=\"ls0\"> </span>659<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>1.595 Overige vorderingen<span class=\"_ _4\"></span> 313<span class=\"ls0\"> </span>- 65<span class=\"ls0\"> </span>776<span class=\"ls0\"> </span>1.154 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 7.195 - - 800<span class=\"ls0\"> </span>7.995 Liquide middelen<span class=\"_ _4\"></span> 157<span class=\"ls0\"> </span>- 174<span class=\"ls0\"> </span>1.900 2.231 Vlottende activa 8.832<span class=\"ls0\"> </span>659<span class=\"ls0\"> </span>298<span class=\"ls0\"> </span>4.390<span class=\"ls0\"> </span>14.179<span class=\"ls0\"> </span>Totaal activa 21.746<span class=\"ls0\"> </span>659<span class=\"ls0\"> </span>4.233<span class=\"ls0\"> </span>13.099<span class=\"ls0\"> </span>39.737<span class=\"ls0\"> </span>Schulden en e<span class=\"_ _4\"></span>igen vermogen Geplaatst kapitaal<span class=\"_ _4\"></span> - - 8.052 - 8.052 Uitgiftepremies - - 3.407 - 3.407 Andere reserves - - 797<span class=\"ls0\"> </span>- 797<span class=\"ls0\"> </span>Ingekochte eigen aan<span class=\"_ _4\"></span>delen - - (1.054) - (1.054) Overgedragen resultaat<span class=\"_ _4\"></span> 18.781 7.958<span class=\"ls0\"> </span>(5.548) (2.861) 18.330 Eigen vermogen<span class=\"_ _4\"></span> 1<span class=\"ls2d\">8.781</span> 7.958<span class=\"ls0\"> </span>5.654<span class=\"ls0\"> </span>(2.861) 29.532<span class=\"ls0\"> </span>Voorzieningen 30<span class=\"ls0\"> </span>- - 174<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Passieve latente belastin<span class=\"_ _4\"></span>gen 1.991<span class=\"ls0\"> </span>- - 960<span class=\"ls0\"> </span>2.951<span class=\"ls0\"> </span>Leningen 15<span class=\"ls0\"> </span>- 638<span class=\"ls0\"> </span>221<span class=\"ls0\"> </span>874<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - 288<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>Langlopende verplichtingen<span class=\"_ _4\"></span> 15<span class=\"ls0\"> </span>- 926<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>1.334<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden 1.219 - 979<span class=\"ls0\"> </span>626<span class=\"ls0\"> </span>2.824 Actuele winstbelastin<span class=\"_ _4\"></span>gen 105<span class=\"ls0\"> </span>- 63<span class=\"ls0\"> </span>243<span class=\"ls0\"> </span>411<span class=\"ls0\"> </span>Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> 264<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>673<span class=\"ls0\"> </span>980<span class=\"ls0\"> </span>Leningen 270<span class=\"ls0\"> </span>- 198<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - - 172<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> 665<span class=\"ls0\"> </span>- 24<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>771<span class=\"ls0\"> </span>Kortlopende ver<span class=\"_ _4\"></span>plichtingen 2.523<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>1.295<span class=\"ls0\"> </span>1.886<span class=\"ls0\"> </span>5.716<span class=\"ls0\"> </span>Totaal schulden en<span class=\"_ _4\"></span> eigen vermogen<span class=\"_ _4\"></span> 23.340<span class=\"ls0\"> </span>7.970<span class=\"ls0\"> </span>7.875<span class=\"ls0\"> </span>552<span class=\"ls0\"> </span>39.737<span class=\"ls0\"> </span>Reconcili<span class=\"_ _3\"></span>atie (*)  1.594 7.311 3.642 (12.5<span class=\"ls1\">47</span>) - (*)  het versch<span class=\"_ _f\"></span>il tussen actief en passief in<span class=\"_ _f\"></span> deze presentatie zijn de reken<span class=\"_ _f\"></span>ing<span class=\"_ _4\"></span>-couranten  Nota activa : investeringen<span class=\"_ _4\"></span> 8 - 108<span class=\"ls0\"> </span>410<span class=\"ls0\"> </span>526<span class=\"ls0\"> </span>De opsplitsing van de r<span class=\"_ _f\"></span>esultaten voor het b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar 2021 is als <span class=\"_ _f\"></span>vo<span class=\"_ _4\"></span>lgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 verliesrekening kEUR kEUR kEUR kEUR kEUR kEUR Inter-Segmentgegevens<span class=\"_ _4\"></span> Terminals Autorisaties Corporate Software  Conso segment Voortgezette <span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">jf</span><span class=\"fc2 sc0\">sact</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\"> </span>Externe verkopen<span class=\"_ _f\"></span> 7.072 5.995 - 4.622 - 17.689 Intersegment<span class=\"_ _f\"></span> verkopen - - - 275<span class=\"ls0\"> </span>(275) - Omzet 7.072 5.995 - 4.897 (275) 17.689 Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten 277<span class=\"ls0\"> </span>5 55<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>- 552<span class=\"ls0\"> </span>Kostprijs d<span class=\"_ _4\"></span>er verkopen  (1.441) (3.974) - (47) 214<span class=\"ls0\"> </span>(5.248) Personeelskosten<span class=\"_ _4\"></span> (1.415) (70) (160) (1.500) - (3.145) Afschrijvingen (17) - (255) (1.328) - (1.600) Impairment - - - (559) - (559) Voorzieningen (25) - (150) - - (175) Netto bijzondere (1.262) - - (573) - (1.835) waardeverminderingen <span class=\"_ _4\"></span> Overige lasten (3.282) (152) (400) (1.787) 61<span class=\"ls0\"> </span>(5.560) <span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">p</span><span class=\"fc2 sc0\"> v</span><span class=\"fc2 sc0\">lot</span><span class=\"fc2 sc0\">ten</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> a</span><span class=\"fc2 sc0\">ctiv</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">a</span><span class=\"fc2 sc0\"> </span>Bedrijfswinst / -verl<span class=\"_ _4\"></span>ies (-) (93) 1.804<span class=\"ls0\"> </span>(910) (682) - 119<span class=\"ls0\"> </span>Financi\u00eble opbrengsten<span class=\"_ _4\"></span> 383<span class=\"ls0\"> </span>- 6 108<span class=\"ls0\"> </span>- 497<span class=\"ls0\"> </span>Financi\u00eble kosten<span class=\"_ _4\"></span> (56) - (17) (33) - (106) Winst <span class=\"_ _25\"> </span>/<span class=\"_ _4\"></span> <span class=\"_ _25\"> </span>ver<span class=\"_ _4\"></span>lies <span class=\"_ _25\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _17\"> </span>voo<span class=\"_ _4\"></span>r 234<span class=\"ls0\"> </span>1.804<span class=\"ls0\"> </span>(921) (607) - 510<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">l</span><span class=\"fc2 sc0\">asti</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">g</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> </span>Belastingen op het resu<span class=\"_ _4\"></span>ltaat (302) (2) (52) (179) - (535) Uitgestelde belastingen<span class=\"_ _4\"></span> 249<span class=\"ls0\"> </span>- 264<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>- 678<span class=\"ls0\"> </span>Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 181<span class=\"ls0\"> </span>1.802<span class=\"ls0\"> </span>(709) (621) - 653<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">u</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">t </span><span class=\"_ _22\"> </span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">o</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">tgeze</span><span class=\"fc2 sc0\">tt</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\"> </span>Resultaat <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>b<span class=\"_ _4\"></span>oekjaar <span class=\"_ _e\"> </span>uit - - - - - - <span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">r</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">jf</span><span class=\"fc2 sc0\">sact</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">i</span><span class=\"fc2 sc0\">te</span><span class=\"fc2 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\"> </span>be\u00ebindigde bedrijfsactivite<span class=\"_ _4\"></span>iten<span class=\"_ _4\"></span> Winst <span class=\"_ _14\"> </span>/ <span class=\"_ _11\"> </span>verlies <span class=\"_ _14\"> </span>(<span class=\"_ _4\"></span>-) <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>het 181<span class=\"ls0\"> </span>1.802<span class=\"ls0\"> </span>(709) (621) - 653<span class=\"ls0\"> </span><span class=\"fc2 sc0\">b</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">kjaar</span><span class=\"fc2 sc0\"> </span>EBITDA (*) 1.052<span class=\"ls0\"> </span>1.804<span class=\"ls0\"> </span>(655) 1.754<span class=\"ls0\"> </span>- 3.955<span class=\"ls0\"> </span>(*) zie noot 56 (APM\u2019s of Alternatieve P<span class=\"ff33\">restatieMaatstaven) </span>Het aandeel van d<span class=\"_ _f\"></span>e voornaamste rubrieken is als<span class=\"_ _f\"></span> volgt: Geconsolideerde winst<span class=\"_ _4\"></span>- en 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 verliesrekening % % % % % % Aandeel van segment in t<span class=\"_ _4\"></span>otaal Terminals Autorisaties Corporate Software Inter-Conso segment % Omzet 40,0 33,9 - 27,7 (1,6) 100,0 Bedrijfswinst (78,2) 1.516,0 (764,7) (573,1) - 100,0 Winst voor <span class=\"_ _4\"></span>belastingen 45,9 353,7 (180,6) (119,0) - 100,0 Winst van<span class=\"_ _4\"></span> het boekjaar 27,7 276,0 (108,6) (95,1) - 100,0 EBITDA 26,6 45,6 (16,6) 44,3 - 100,0 De opsplitsing <span class=\"_ _3\"></span>van de balans voor het b<span class=\"_ _f\"></span>oekjaar 2021 is als volgt: 31.12.2021 31.12.2021 31.12.2021 31.12.2021 31.12.2021 Geconsolideerde balan<span class=\"_ _4\"></span>s kEUR kEUR kEUR kEUR kEUR Segmentgegevens<span class=\"fsb\"> </span>Terminals Autorisaties Corporate Software  Conso Activa Goodwill 5.248 - - 2.514 7.762 Immateri\u00eble vaste activ<span class=\"_ _4\"></span>a - - - 4.450 4.450 Materi\u00eble vaste activ<span class=\"_ _4\"></span>a 47<span class=\"ls0\"> </span>- 492<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.208 Actieve latente belastin<span class=\"_ _4\"></span>gen - - 3.075 - 3.075 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 5.536 - - 1.564 7.100 Andere activa 45<span class=\"ls0\"> </span>4 53<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Niet-vlottende ac<span class=\"_ _4\"></span>tiva 10.876<span class=\"ls0\"> </span>4 3.620<span class=\"ls0\"> </span>9.263<span class=\"ls0\"> </span>23.763<span class=\"ls0\"> </span>Voorraden 463<span class=\"ls0\"> </span>- - 186<span class=\"ls0\"> </span>649<span class=\"ls0\"> </span>Handelsvord<span class=\"_ _4\"></span>eringen 88<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>989<span class=\"ls0\"> </span>1.724 Overige vorderingen<span class=\"_ _4\"></span> 165<span class=\"ls0\"> </span>- 128<span class=\"ls0\"> </span>983<span class=\"ls0\"> </span>1.276 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing<span class=\"_ _4\"></span> 6.282 - - 864<span class=\"ls0\"> </span>7.146 Liquide middelen<span class=\"_ _4\"></span> 362<span class=\"ls0\"> </span>- 285<span class=\"ls0\"> </span>1.071 1.718 Vlottende activa 7.360<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>594<span class=\"ls0\"> </span>4.093<span class=\"ls0\"> </span>12.513<span class=\"ls0\"> </span>Totaal activa 18.236<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>4.214<span class=\"ls0\"> </span>13.356<span class=\"ls0\"> </span>36.276<span class=\"ls0\"> </span>Schulden en e<span class=\"_ _4\"></span>igen vermogen Geplaatst kapitaal<span class=\"_ _4\"></span> - - 8.052 - 8.052 Uitgiftepremies - - 3.407 - 3.407 Andere reserves - - 797<span class=\"ls0\"> </span>- 797<span class=\"ls0\"> </span>Ingekochte eigen aan<span class=\"_ _4\"></span>delen - - (1.090) - (1.090) Overgedragen resultaat<span class=\"_ _4\"></span> 17.551 5.356 (4.660) (1.521) 16.726 Eigen vermogen<span class=\"_ _4\"></span> 17.551<span class=\"ls0\"> </span>5.356<span class=\"ls0\"> </span>6.506<span class=\"ls0\"> </span>(1.521) 27.892<span class=\"ls0\"> </span>Voorzieningen 25<span class=\"ls0\"> </span>- 150<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>Passieve latente belastin<span class=\"_ _4\"></span>gen 1.783<span class=\"ls0\"> </span>- - 1.028<span class=\"ls0\"> </span>2.811<span class=\"ls0\"> </span>Leningen 183<span class=\"ls0\"> </span>- - 312<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - - 344<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Langlopende ver<span class=\"_ _4\"></span>plichtingen 183<span class=\"ls0\"> </span>- - 656<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden 712<span class=\"ls0\"> </span>- 522<span class=\"ls0\"> </span>426<span class=\"ls0\"> </span>1.660 Actuele winstbelastin<span class=\"_ _4\"></span>gen 551<span class=\"ls0\"> </span>- 52<span class=\"ls0\"> </span>162<span class=\"ls0\"> </span>765<span class=\"ls0\"> </span>Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> 199<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>775<span class=\"ls0\"> </span>Leningen 398<span class=\"ls0\"> </span>- - 89<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasingverplichtingen<span class=\"_ _4\"></span> - - 62<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> 404<span class=\"ls0\"> </span>- 7 70<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Kortlopende ver<span class=\"_ _4\"></span>plichtingen 2.264<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>672<span class=\"ls0\"> </span>1.454<span class=\"ls0\"> </span>4.402<span class=\"ls0\"> </span>Totaal schulden en<span class=\"_ _4\"></span> eigen vermogen<span class=\"_ _4\"></span> 21.806<span class=\"ls0\"> </span>5.368<span class=\"ls0\"> </span>7.328<span class=\"ls0\"> </span>1.774<span class=\"ls0\"> </span>36.276<span class=\"ls0\"> </span>Reconcili<span class=\"_ _3\"></span>atie (*)  3.570 4.898 3.114 (11.582) - (*)  het versch<span class=\"_ _f\"></span>il tussen actief en passief in<span class=\"_ _f\"></span> deze presentatie zijn de reken<span class=\"_ _f\"></span>ing<span class=\"_ _4\"></span>-couranten  Nota activa : investeringen<span class=\"_ _4\"></span> - - 98<span class=\"ls0\"> </span>821<span class=\"ls0\"> </span>919<span class=\"ls0\"> </span>Bespreking van de <span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>esultaten p<span class=\"_ _f\"></span>er<span class=\"_ _4\"></span> segment     <span class=\"_ _3\"></span> De <span class=\"_ _4\"></span>beoordeling van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>resu<span class=\"_ _3\"></span>ltaten <span class=\"_ _4\"></span>per segment <span class=\"_ _4\"></span>worden via o<span class=\"_ _4\"></span>nderstaande KPI\u2019s verricht. <span class=\"_ _4\"></span>Hierbij wordt abstractie ge<span class=\"_ _3\"></span>maakt van het Corp<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rate segment. <span class=\"_ _f\"></span>D<span class=\"_ _4\"></span>e KPI\u2019s van de<span class=\"_ _f\"></span> 3 voornaamste segmen<span class=\"_ _f\"></span>ten zijn<span class=\"_ _4\"></span><span class=\"ff2f\">:     </span>31.12.2022 31.12.20<span class=\"ls2d\">21</span> 31.12.2022 31.12.20<span class=\"ls2d\">21</span> 31.12.2022 31.12.20<span class=\"ls2d\">21</span> KPI\u2019s per segment<span class=\"_ _4\"></span><span class=\"ff2f\"> </span>kEUR kEUR kEUR kEUR kEUR kEUR Terminals Terminals Autorisaties Autorisaties Software Software EBIT 915<span class=\"ls0\"> </span>(93)<span class=\"ls0\"> </span>2.602 1.804 (1.259) (682)<span class=\"ls0\"> </span>EBITDA 2.308 1.052 2.602 1.804 786<span class=\"ls0\"> </span>1.754 Netto resultaat<span class=\"_ _4\"></span> 1.230 181<span class=\"ls0\"> </span>2.602 1.802 (1.340) (621)<span class=\"ls0\"> </span>Het <span class=\"_ _2\"></span>segment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ff31\">betaalterm<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>nals <span class=\"_ _2\"></span><span class=\"ff2f\">kent <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>betere<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>performanti<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>vergelijking<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _2\"></span>2021<span class=\"_ _f\"></span> </span></span>gezien de <span class=\"_ _4\"></span>EBITDA toename van <span class=\"_ _4\"></span>1.256 kEUR <span class=\"_ _4\"></span>(gaande van <span class=\"_ _4\"></span>1.052 kEUR <span class=\"_ _4\"></span>in 2021 <span class=\"_ _4\"></span>tot 2.308 kEUR <span class=\"_ _4\"></span>in 2022). De <span class=\"_ _e\"> </span>verbetering <span class=\"_ _e\"> </span>is <span class=\"_ _9\"> </span>in <span class=\"_ _e\"> </span>hoofdzaak <span class=\"_ _e\"></span>te <span class=\"_ _9\"> </span>danken <span class=\"_ _c\"></span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>acquisitie <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"></span>Solutions <span class=\"_ _c\"></span>en <span class=\"_ _9\"> </span>haar <span class=\"_ _e\"> </span>eigen performantie do<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rheen het jaar <span class=\"_ _f\"></span>2022.  De <span class=\"_ _2\"></span>EBIT <span class=\"_ _2\"></span>k<span class=\"_ _3\"></span>ent <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>toename <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>1.008 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _2\"></span>evolue<span class=\"_ _f\"></span>rend <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>-93 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>tot <span class=\"_ _4\"></span>915 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>2022. Naast <span class=\"_ _3\"></span>bovenvermeld<span class=\"_ _f\"></span>e factoren <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>dit <span class=\"_ _3\"></span>verklaard <span class=\"_ _f\"></span>door hogere<span class=\"_ _f\"></span> bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _f\"></span>gen op<span class=\"_ _f\"></span> debiteuren.  De netto winst <span class=\"_ _4\"></span>groeit met 1.049 kEUR van 181 kEUR in <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>tot 1.230 kEUR in 2022. Deze groei <span class=\"_ _4\"></span>komt voort <span class=\"_ _e\"></span>uit <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span>beter <span class=\"_ _c\"></span>bedrijfsresultaat <span class=\"_ _c\"></span>(+1.008 <span class=\"_ _c\"></span>kEUR), <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>beter <span class=\"_ _c\"></span>financieel <span class=\"_ _e\"></span>result<span class=\"_ _3\"></span>aat <span class=\"_ _e\"></span>(+119 <span class=\"_ _c\"></span>kEUR) <span class=\"_ _e\"></span>en lagere belasting<span class=\"_ _3\"></span>en (-78 kEUR).   Het <span class=\"_\"> </span>segment <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span><span class=\"ff31\">autorisaties</span> <span class=\"_ _7\"> </span>zie<span class=\"_ _f\"></span>t <span class=\"_ _7\"> </span>haar <span class=\"_\"> </span>EBITDA <span class=\"_\"> </span>en <span class=\"_\"> </span>haar <span class=\"_\"> </span>andere <span class=\"_\"> </span>resultaatsindicatoren <span class=\"_\"> </span>verder<span class=\"_ _f\"></span> toenemen in <span class=\"_ _4\"></span>2022 t.o<span class=\"_ _4\"></span>.v. 2021. De <span class=\"_ _2\"></span>toena<span class=\"_ _f\"></span>me <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>EBITDA met 7<span class=\"_ _4\"></span>98 kEUR <span class=\"_ _4\"></span>van 1<span class=\"_ _4\"></span>.804 kEUR <span class=\"_ _4\"></span>in 2021 <span class=\"_ _4\"></span>tot 2.602 kEUR in 2<span class=\"_ _3\"></span>022 kan als volgt<span class=\"_ _f\"></span> verder worden ontleed: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _b\"></span>aangroei <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bruto <span class=\"_ _2\"></span>marge <span class=\"_ _b\"></span>met <span class=\"_ _2\"></span>1.053 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _2\"></span>te <span class=\"_ _b\"></span>danken <span class=\"_ _b\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>migratie <span class=\"_ _b\"></span>die <span class=\"_ _2\"></span>eind <span class=\"_ _b\"></span>2021<span class=\"_ _f\"></span> afg<span class=\"ls0\">erond <span class=\"_ _b\"></span>was <span class=\"_ _b\"></span>waardoor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>autorisatie-inkomsten <span class=\"_ _b\"></span>een <span class=\"_ _2\"></span>hoo<span class=\"_ _4\"></span>g <span class=\"_ _b\"></span>niveau <span class=\"_ _b\"></span>bereikten <span class=\"_ _b\"></span>doorheen <span class=\"_ _2\"></span>het </span>ganse jaar 2022<span class=\"_ _3\"></span>;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _2\"></span>toename <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>lasten <span class=\"_ _2\"></span>(+250 <span class=\"_ _2\"></span>kEUR) <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>gevolge <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>kost <span class=\"_ _2\"></span>verbonden <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de migratie  De <span class=\"_ _14\"> </span>twee <span class=\"_ _14\"> </span>eerste <span class=\"_ _14\"> </span>segmenten <span class=\"_ _14\"> </span>zijn <span class=\"_ _14\"> </span>nauw <span class=\"_ _14\"> </span>verweven <span class=\"_ _14\"> </span>vermits <span class=\"_ _14\"> </span>zij <span class=\"_ _14\"> </span>b<span class=\"_ _4\"></span>etrekking <span class=\"_ _14\"> </span>hebben <span class=\"_ _a\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _14\"> </span>dezelfde<span class=\"_ _3\"></span> (eind)klanten. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>inkomsten <span class=\"_ _b\"></span>gegenereerd <span class=\"_ _b\"></span>door <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>autorisaties <span class=\"_ _c\"></span>hebben <span class=\"_ _b\"></span>hun <span class=\"_ _c\"></span>bestaan <span class=\"_ _b\"></span>te <span class=\"_ _c\"></span>danken <span class=\"_ _c\"></span>aan<span class=\"_ _f\"></span> dezelfde klanten als d<span class=\"_ _f\"></span>eze bij de betaalterminals.<span class=\"_ _f\"></span> Tenslotte <span class=\"_ _4\"></span>registreert het <span class=\"_ _2\"></span><span class=\"ff31\">so<span class=\"_ _3\"></span>ftwaresegment<span class=\"ff2f\"> <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>EBITDA <span class=\"_ _4\"></span>verlies <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>968 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1.754<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2021 </span></span>tot 786 kEUR in 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22. Hierbij vor<span class=\"_ _3\"></span>men onderstaande f<span class=\"_ _f\"></span>acto<span class=\"_ _4\"></span>ren een v<span class=\"_ _3\"></span>erklaring: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de bruto marge verminder<span class=\"_ _f\"></span>t met 51 kEUR. In 2022 w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden er ook c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten voor<span class=\"_ _f\"></span> een kortere duur getekend, vaa<span class=\"_ _f\"></span>k <span class=\"_ _4\"></span>\u00e9\u00e9n jaar, hetge<span class=\"_ _f\"></span>en de omzet en de bruto<span class=\"_ _3\"></span> marge vermind<span class=\"_ _3\"></span>ert;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de personeelskosten s<span class=\"_ _3\"></span>tijgen met 339<span class=\"_ _3\"></span> kEUR voorna<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>elijk door aan<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rvingen bij E<span class=\"_ _f\"></span>asyOrder; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de o<span class=\"_ _4\"></span>verige lasten nemen toe met <span class=\"_ _4\"></span>615 kEUR <span class=\"_ _4\"></span>(hogere kost van <span class=\"_ _4\"></span>externen, reclame en promotie, autokosten) De EBIT kri<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pt met 5<span class=\"_ _f\"></span>77 kEUR van <span class=\"ff37\">\u2013</span> 682<span class=\"_ _f\"></span> k<span class=\"_ _4\"></span>EUR in 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>21 tot<span class=\"_ _3\"></span> <span class=\"ff37\">\u2013</span> 1.259 kEU<span class=\"_ _f\"></span>R in 2022, zij het <span class=\"_ _f\"></span>minder dan het EBITDA verlies van <span class=\"_ _4\"></span>968 <span class=\"_ _4\"></span>kEUR. De <span class=\"_ _4\"></span>onderliggende reden is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bijzondere waardevermindering op <span class=\"_ _4\"></span>vaste activa (559 kEU<span class=\"_ _3\"></span>R) die in 20<span class=\"_ _3\"></span>21 is verwerkt en die ni<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>-recurrent <span class=\"_ _3\"></span>van aard is.  Het verlies <span class=\"_ _f\"></span>van dit segm<span class=\"_ _f\"></span>ent neemt toe <span class=\"_ _f\"></span>met 719 kEUR<span class=\"_ _3\"></span> van <span class=\"ff37\">\u2013</span> <span class=\"_ _3\"></span>621 kEUR <span class=\"_ _f\"></span>in 2021 to<span class=\"_ _3\"></span>t <span class=\"ff37\">\u2013</span> 1.3<span class=\"_ _f\"></span>4<span class=\"_ _4\"></span>0 kEUR in<span class=\"_ _f\"></span> 2022 en wordt voorna<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>elijk verklaard<span class=\"_ _f\"></span> met door de EBIT zoals h<span class=\"_ _3\"></span>oger uitgelegd. (28) <span class=\"_ _2c\"> </span>Geografische seg<span class=\"_ _3\"></span>mentinformatie<span class=\"ff2f fc0\"> </span>De <span class=\"_ _3\"></span>geografische <span class=\"_ _f\"></span>segmentinform<span class=\"_ _3\"></span>atie <span class=\"_ _f\"></span>wordt in <span class=\"_ _f\"></span>een aan<span class=\"_ _f\"></span>tal geografi<span class=\"_ _f\"></span>sche gebieden<span class=\"_ _f\"></span> onderverdeeld <span class=\"_ _f\"></span>waarbij<span class=\"_ _f\"></span> wat de omzet betr<span class=\"_ _f\"></span>eft het weerhouden criteriu<span class=\"_ _f\"></span>m de locatie is van de ein<span class=\"_ _3\"></span>dklant.  Wat <span class=\"_\"> </span>de <span class=\"_\"> </span>klanten <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>Franse<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>overzeese <span class=\"_\"> </span>gebieden <span class=\"_\"> </span>betr<span class=\"_ _f\"></span>eft<span class=\"_ _4\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>zij <span class=\"_\"> </span>als <span class=\"_ _7\"> </span>buit<span class=\"_ _3\"></span>en <span class=\"_\"> </span>Euro<span class=\"_ _4\"></span>pa <span class=\"_ _7\"> </span>b<span class=\"_ _f\"></span>escho<span class=\"_ _4\"></span>uwd<span class=\"_ _f\"></span> niettegenstaande <span class=\"_ _b\"></span>zij <span class=\"_ _c\"></span>politiek <span class=\"_ _b\"></span>niet <span class=\"_ _c\"></span>onafhankelijk <span class=\"_ _b\"></span>zijn <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>Frankrijk <span class=\"_ _b\"></span>behoren. <span class=\"_ _b\"></span>Wat <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>gerealiseerd<span class=\"_ _f\"></span>e omzet in 2022 betreft, zijnde 1.561 kEUR, is deze hier voornamelijk gerealise<span class=\"_ _f\"></span>erd in <span class=\"_ _4\"></span>de gebieden Frans<span class=\"_ _3\"></span> Polynesi\u00eb (Oceani\u00eb),<span class=\"_ _f\"></span> La R\u00e9union (nabij Afrika) en in <span class=\"_ _3\"></span>mindere mate<span class=\"_ _3\"></span> de Cara\u00efben (<span class=\"_ _f\"></span>M<span class=\"_ _4\"></span>idden-Amerika).  Wat <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>activa <span class=\"_ _b\"></span>betreft <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>investeringen <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>criteriu<span class=\"_ _3\"></span>m <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>estiging <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Vennootschap <span class=\"_ _b\"></span>of <span class=\"_ _b\"></span>de dochtervennootschap<span class=\"_ _3\"></span>.   De geografische s<span class=\"_ _f\"></span>egmentinformatie voor de 2 be<span class=\"_ _f\"></span>trokken boekjaren is als volg<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ls2c\">: </span> 31.12.2022 31.12.2022 31.12.2022 31.12.2022 31.12.2022 kEUR kEUR kEUR kEUR kEUR Segmentgegevens<span class=\"_ _4\"></span> Belgi\u00eb Overige EU Europa <span class=\"ff37\">\u2013</span> niet Buiten Europa Totaal landen EU landen Omzet 20.359 2.051 - 1.561 23.971 Totaal activa 28.683 11.054 - - 39.737 Investeringen 116*<span class=\"ls0\"> </span>410<span class=\"ls0\"> </span>- - 526<span class=\"ls0\"> </span>(*) Dit ci<span class=\"_ _f\"></span>j<span class=\"_ _4\"></span>fer houdt geen<span class=\"_ _f\"></span> rekening met de nieuwe geb<span class=\"_ _3\"></span>ruiksrechten o<span class=\"_ _3\"></span>p bedrijfspand<span class=\"_ _f\"></span>en (\u2018right<span class=\"ff33\">-<span class=\"_ _4\"></span><span class=\"ls5d\">of</span>-</span>use assets\u2019) verwerkt<span class=\"_ _f\"></span> in 2022 ad 288 kEUR. <span class=\"ff33\"> </span>31.12.20<span class=\"ls2d\">21</span> 31.12.2021 31.12.2021 31.12.2021 31.12.2021 kEUR kEUR kEUR kEUR kEUR Overige EU Europa <span class=\"ff37\">\u2013</span> niet Segmentgegevens<span class=\"_ _4\"></span> Belgi\u00eb Buiten Europa Totaal landen EU landen Omzet 14.704 1.727 - 1.258 17.689 Totaal activa 26.146 10.130 - - 36.276 Investeringen 512<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>- - 919<span class=\"ls0\"> </span>De <span class=\"_ _b\"></span>toename <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>in <span class=\"_ _c\"></span>Belgi\u00eb <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>zoals <span class=\"_ _b\"></span>eerder <span class=\"_ _c\"></span>gesteld <span class=\"_ _2\"></span>toe <span class=\"_ _c\"></span>te <span class=\"_ _b\"></span>wijzen <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>autorisaties <span class=\"_ _2\"></span>(2022 profiteert <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>eind <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>voltooide <span class=\"_ _4\"></span>migratie <span class=\"_ _2\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>betaalpartn<span class=\"_ _f\"></span>er) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>contributie van de nieuw overgen<span class=\"_ _f\"></span>omen vennootschap t<span class=\"_ _3\"></span>ot het segment van d<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>betaaltermin<span class=\"_ _3\"></span>als. Net <span class=\"_\"> </span>als <span class=\"_\"> </span>in<span class=\"_ _f\"></span> <span class=\"_\"> </span>2021, <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>geen <span class=\"_ _36\"> </span>enkele <span class=\"_\"> </span>klant <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>in <span class=\"_\"> </span>2022 <span class=\"_ _36\"> </span>op <span class=\"_\"> </span>individuele <span class=\"_\"> </span>basis<span class=\"_ _f\"></span> <span class=\"_\"> </span>minstens <span class=\"_ _36\"> </span>10% <span class=\"_\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> geconsolideerd<span class=\"_ _3\"></span>e omzet va<span class=\"_ _3\"></span>n het boekjaar verteg<span class=\"_ _f\"></span>enwoordigt.  De <span class=\"_ _5\"> </span>grootst<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>klant <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>de<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>top <span class=\"_ _5\"> </span>3 <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>klanten <span class=\"_ _5\"> </span>van<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>software <span class=\"_ _7\"> </span>segment <span class=\"_ _5\"> </span>vertegen<span class=\"_ _f\"></span>woordigen respectievelijk ev<span class=\"_ _f\"></span>enwe<span class=\"_ _4\"></span>l 17,<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span>% en 34,1% van de<span class=\"_ _f\"></span> om<span class=\"_ _4\"></span>zet van dat ind<span class=\"_ _f\"></span>ividuele segment.   Wat <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"></span>betreft, <span class=\"_ _e\"></span>kan <span class=\"_ _e\"></span>nog <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>toegevoegd <span class=\"_ _c\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>niet-vlottende <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>(zonder <span class=\"_ _c\"></span>de <span class=\"_ _9\"> </span>lange<span class=\"_ _f\"></span> termijn financi\u00eble <span class=\"_ _4\"></span>lease vorderingen et <span class=\"_ _4\"></span>actieve latente <span class=\"_ _4\"></span>belastingen) 13.963 kEUR <span class=\"_ _4\"></span>bedragen <span class=\"_ _4\"></span>eind <span class=\"_ _4\"></span>2022 (13.588 kEUR in 2021), waarbij aan Belgi\u00eb en andere EU landen een respectie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>elijk aandeel van 6.851<span class=\"_ _f\"></span> kEUR <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>7.112 <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>worde<span class=\"_ _f\"></span>n <span class=\"_ _b\"></span>toegekend <span class=\"_ _2\"></span>ten <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pzichte <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>5.889 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>7.699 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2021. <span class=\"_ _2\"></span>Wat <span class=\"_ _2\"></span>de overige <span class=\"_ _7\"> </span>EU <span class=\"_ _7\"> </span>landen <span class=\"_ _7\"> </span>betreft <span class=\"_ _7\"> </span>vertegenw<span class=\"_ _f\"></span>oo<span class=\"_ _4\"></span>rdigen <span class=\"_ _7\"> </span>goo<span class=\"_ _3\"></span>dwill <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>immateri\u00eble <span class=\"_ _7\"> </span>vaste <span class=\"_ _7\"> </span>activa <span class=\"_ _7\"> </span>hierin <span class=\"_ _7\"> </span>met<span class=\"_ _f\"></span> respectievelijk 6.6<span class=\"_ _f\"></span>03 kEUR (in 2022) en 6.9<span class=\"_ _3\"></span>64 kEUR (in<span class=\"_ _3\"></span> 2021) de belangrijkste waa<span class=\"_ _f\"></span>rden<span class=\"ls22\">. <span class=\"_ _4\"></span></span> <span class=\"_ _37\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-60-4": {
   "value": "(s) Segment info<span class=\"_ _f\"></span>rmatie De Groep onderscheid<span class=\"_ _3\"></span>t de volgend<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>perationele<span class=\"_ _f\"></span> segmenten: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment betaal<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>rmina<span class=\"_ _f\"></span>ls, dat zowel verhuur als ve<span class=\"_ _3\"></span>rkoop omvat;   </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment aut<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>risaties;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment s<span class=\"_ _3\"></span>oftware;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">het segment c<span class=\"_ _3\"></span>orporate </span></span>De <span class=\"_ _2\"></span>activitei<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Smart <span class=\"_ _2\"></span>Card <span class=\"_ _4\"></span>Division <span class=\"_ _4\"></span>NV<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en, <span class=\"_ _4\"></span>sinds <span class=\"_ _2\"></span>2022 <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>BV, kunnen <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>toegew<span class=\"_ _3\"></span>ezen <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>segment, <span class=\"_ _2\"></span>net <span class=\"_ _4\"></span>zoals <span class=\"_ _2\"></span>de<span class=\"ls50\">ze</span> <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>Keyware <span class=\"_ _4\"></span>Transactions <span class=\"_ _4\"></span>&amp; Processing <span class=\"_ _36\"> </span>GmbH <span class=\"_ _36\"> </span>en <span class=\"_\"> </span>Keyware <span class=\"_ _36\"> </span>SARL. <span class=\"_ _36\"> </span>De <span class=\"_\"> </span>2 <span class=\"_\"> </span>laa<span class=\"_ _f\"></span>tst <span class=\"_\"> </span>vermeld<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>vennootschappen <span class=\"_ _36\"> </span>hebben <span class=\"_\"> </span>e<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>enwel slechts een kleine bijd<span class=\"_ _f\"></span>rage tot dat segment.<span class=\"_ _f\"></span> Het <span class=\"_ _f\"></span>tweede <span class=\"_ _f\"></span>segment, <span class=\"_ _f\"></span>autorisaties, <span class=\"_ _f\"></span>omvat <span class=\"_ _f\"></span>activiteiten <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>Keyware <span class=\"_ _f\"></span>Transaction <span class=\"_ _f\"></span>&amp; <span class=\"_ _f\"></span>Processing <span class=\"_ _f\"></span>NV <span class=\"_ _f\"></span>die sinds de fusie ondergeb<span class=\"_ _3\"></span>rach<span class=\"_ _3\"></span>t werden in Keyw<span class=\"_ _3\"></span>are Smart Card <span class=\"_ _f\"></span>Division<span class=\"_ _4\"></span> <span class=\"ls51\">NV<span class=\"ls22\">. </span></span> Het derde segment,<span class=\"_ _f\"></span> so<span class=\"_ _4\"></span>ftware, gro<span class=\"_ _f\"></span>epeert de activiteiten van Eas<span class=\"_ _f\"></span>yOrder BV en Magellan SAS.<span class=\"_ _3\"></span>  Corporate <span class=\"_ _9\"> </span>kosten, <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ewelke <span class=\"_\"> </span>n<span class=\"_ _f\"></span>iet <span class=\"_\"> </span>aan <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>segment <span class=\"_ _36\"> </span>kunnen <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _9\"> </span>toegewezen, <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>apar<span class=\"_ _f\"></span>t voorgesteld onder c<span class=\"_ _f\"></span>orporate in de segment inf<span class=\"_ _f\"></span>ormatie. Er <span class=\"_ _f\"></span>wordt t<span class=\"_ _f\"></span>evens ge<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>grafische <span class=\"_ _f\"></span>segmentinf<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rmatie <span class=\"_ _f\"></span>verschaft <span class=\"_ _f\"></span>waarbij <span class=\"_ _f\"></span>naast <span class=\"_ _f\"></span>Belgi\u00eb, <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>EU <span class=\"_ _f\"></span>landen, overige <span class=\"_ _9\"> </span>Europese <span class=\"_ _36\"> </span>landen <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>buiten <span class=\"_ _36\"> </span>Europa <span class=\"_ _9\"> </span>zone <span class=\"_ _36\"> </span>word<span class=\"ls27\">en</span> <span class=\"_ _36\"> </span>onderscheiden. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>Franse <span class=\"_ _9\"> </span>overzeese gebieden, <span class=\"_ _5\"> </span>hoe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>l <span class=\"_ _5\"> </span>zij <span class=\"_ _5\"> </span>politiek<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>tot <span class=\"_ _5\"> </span>Frankrijk <span class=\"_ _5\"> </span>b<span class=\"_ _3\"></span>ehoren, <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>evenwel <span class=\"_ _5\"> </span>voor<span class=\"_ _f\"></span>gesteld <span class=\"_ _5\"> </span>onder <span class=\"_ _5\"> </span>de categorie buiten Europa. Inzake omzet <span class=\"_ _4\"></span>is het weerhouden criterium de vestiging van de <span class=\"_ _4\"></span>eindklant, terwijl <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>andere<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>informaties <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vestiging <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Vennootschap of <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>dochtervennootschap<span class=\"_ _f\"></span> wordt weerhouden.<span class=\"_ _f\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-2": {
   "value": "(u) Gebeurten<span class=\"_ _3\"></span>issen na bala<span class=\"_ _f\"></span>nsdatum Gebeurtenissen <span class=\"_ _4\"></span>na <span class=\"_ _2\"></span>balansdatum <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>invloed <span class=\"_ _2\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _4\"></span>resultaat <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>he<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>boekjaar <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>die meer <span class=\"_ _7\"> </span>informatie <span class=\"_ _7\"> </span>verschaffen <span class=\"_ _7\"> </span>over <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>positie <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>onderneming <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _7\"> </span>balansdatum, <span class=\"_ _7\"> </span>worden weergegeven in de financi\u00eble staten. Gebeurtenissen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>na balansdatum die geen invloed <span class=\"_ _4\"></span>hebben op<span class=\"_ _f\"></span> het resultaat word<span class=\"_ _f\"></span>en o<span class=\"_ _4\"></span>pgenomen in de <span class=\"_ _f\"></span>toelichting, op voorwaard<span class=\"_ _3\"></span>e dat ze belan<span class=\"_ _3\"></span>grijk zijn. (5<span class=\"ls0\">3) <span class=\"_ _12\"> </span>Belangrijke gebeurtenisse<span class=\"_ _f\"></span>n na balansdatum </span>Tot op 20 april 202<span class=\"_ _f\"></span>3<span class=\"_ _4\"></span> diene<span class=\"_ _3\"></span>n er geen significan<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> gebeu<span class=\"_ _3\"></span>rtenissen te worden<span class=\"_ _3\"></span> vermeld. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-67-4": {
   "value": "(6)<span class=\"_ _4c\"> </span>GoodwillDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:31.12.2022 31.12.2021 Goodwill kEUR kEUR KGE Keyware Smart Card<span class=\"_ _4\"></span> Division<span class=\"_ _4\"></span> 5.248 5.248 KGE Payment Solutions<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>- KGE EasyOrder - - KGE Magellan 2.514 2.514 Totaal 8.607<span class=\"ls0\"> </span>7.762<span class=\"ls0\"> </span>Goodwill <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>getest op <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminde<span class=\"_ _f\"></span>ringen (\u201c<span class=\"ff33\">impairment <span class=\"_ _f\"></span>test<span class=\"ff37\">\u201d) <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>het niveau <span class=\"_ _3a\"></span>van </span></span>de kasstroomgener<span class=\"_ _f\"></span>erende eenheden (\u2018KGE<span class=\"_ _f\"></span>\u2019), <span class=\"_ _4\"></span>hetge<span class=\"_ _3\"></span>en het laagste ni<span class=\"_ _f\"></span>veau is waarop goodwill <span class=\"_ _f\"></span>wo<span class=\"_ _4\"></span>rdt<span class=\"_ _3\"></span> opgevolgd voor <span class=\"_ _3\"></span>managementdoeleinden.<span class=\"_ _f\"></span> De toetsing gebeurt hierbij s<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span>eeds op balansdatum.<span class=\"_ _f\"></span> Binnen de Groep K<span class=\"_ _3\"></span>eyware worden d<span class=\"_ _f\"></span>e volgende kasstroomgen<span class=\"_ _f\"></span>ererende eenheden bepa<span class=\"_ _3\"></span>ald: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _2\"></span>kasstr<span class=\"_ _3\"></span>oomgenererende<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>eenheid <span class=\"_ _2\"></span>m.b.t. <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>etaaltermi<span class=\"_ _f\"></span>nals <span class=\"_ _2\"></span>(<span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>gros <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activi<span class=\"_ _f\"></span>teiten <span class=\"_ _2\"></span>van</span>de <span class=\"_ _f\"></span>vennootschap <span class=\"_ _f\"></span>Keyware <span class=\"_ _3a\"></span>Smart Card<span class=\"_ _f\"></span> Di<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ision <span class=\"_ _f\"></span>NV), <span class=\"_ _f\"></span>bestaande <span class=\"_ _3a\"></span>uit d<span class=\"_ _f\"></span>e v<span class=\"_ _3\"></span>erhuur <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>verkoop <span class=\"_ _f\"></span>vanbetaalterminals <span class=\"_ _3\"></span>en verwante dienstl<span class=\"_ _f\"></span>everingen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _9\"> </span>eenheid <span class=\"_ _e\"> </span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"></span>Solutions, <span class=\"_ _e\"></span>die</span>eenzelfde activi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it heeft al<span class=\"_ _f\"></span>s voo<span class=\"_ _4\"></span>rgaande;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroomgenererende eenheid m<span class=\"_ _4\"></span>.b.t. au<span class=\"_ _4\"></span>torisaties<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>activ<span class=\"_ _4\"></span>iteiten van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>vennootschap</span>Keyware <span class=\"_ _2\"></span>Transacti<span class=\"_ _f\"></span>on <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>Processing <span class=\"_ _2\"></span>NV, <span class=\"_ _2\"></span>sinds <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>overgenomen <span class=\"_ _2\"></span>door <span class=\"_ _4\"></span>Keyware <span class=\"_ _2\"></span>Smart <span class=\"_ _2\"></span>CardDivision <span class=\"_ _9\"> </span>NV <span class=\"_ _36\"> </span>naar <span class=\"_ _36\"> </span>aanleiding<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>fusie<span class=\"_ _4\"></span>), <span class=\"_ _9\"> </span>bestaande <span class=\"_ _9\"> </span>uit <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>genereren <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>commissiesvanwege de betaalp<span class=\"_ _f\"></span>artners voor de transacties die <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ver de betaalt<span class=\"_ _f\"></span>erm<span class=\"_ _4\"></span>inals verli<span class=\"_ _f\"></span>epen;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de kasstroo<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>genererende <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>nheid van Eas<span class=\"_ _3\"></span>yOrder BV, die de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rder- en betaalapp<span class=\"_ _3\"></span> verdeelt;</span>\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>oom<span class=\"_ _4\"></span>genererend<span class=\"_ _f\"></span>e <span class=\"_\"> </span>eenheid <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>Magellan <span class=\"_\"> </span>SAS, <span class=\"_ _36\"> </span>die <span class=\"_\"> </span>softwareoplossingen <span class=\"_ _36\"> </span>voor <span class=\"_\"> </span>de</span>betaalsector aanbied<span class=\"_ _f\"></span>tDe bevindingen w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden hierna uitgew<span class=\"_ _f\"></span>erkt. Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid v<span class=\"_ _4\"></span>an de betaa<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>terminals <span class=\"ff3b\">\u2013</span> Keyware Smart<span class=\"_ _f\"></span> C<span class=\"_ _4\"></span>ard Divisio<span class=\"_ _3\"></span>n Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _e\"></span>bedraagt <span class=\"_ _b\"></span>de <span class=\"_ _e\"></span>desbetreffende <span class=\"_ _b\"></span>goodwill <span class=\"_ _c\"></span>onveranderd <span class=\"_ _b\"></span>5.248 <span class=\"_ _c\"></span>kEUR. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>heeft uitsluitend <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstroomgenererend<span class=\"_ _f\"></span>e <span class=\"_ _b\"></span>eenheid <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>.b.t. <span class=\"_ _2\"></span>betaaltermin<span class=\"_ _f\"></span>als <span class=\"_ _c\"></span>van <span class=\"_ _b\"></span>Keyware Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n in Belgi\u00eb.   Bij <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>testen <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>aanwezigheid v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>bijzondere <span class=\"_ _4\"></span>waardeverminderingen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eenheid <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>de betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>realiseerbare<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>waarde <span class=\"_ _e\"></span>gebaseerd <span class=\"_ _c\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>gebruikswaarde<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>dewelke <span class=\"_ _e\"></span>berekend<span class=\"_ _f\"></span> werd door de toekomstige kasstromen uit het voortdurend gebruik van de kasstroomgen<span class=\"_ _f\"></span>erere<span class=\"_ _4\"></span>nde eenheid <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>verdiscontere<span class=\"_ _f\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _7\"> </span>toekomstige <span class=\"_\"> </span>kasstromen <span class=\"_ _7\"> </span>zijn <span class=\"_\"> </span>gebaseerd <span class=\"_\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_\"> </span>een <span class=\"_ _7\"> </span>korte <span class=\"_ _7\"> </span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _f\"></span>over <span class=\"_ _f\"></span>5 <span class=\"_ _f\"></span>boekjaren <span class=\"_ _f\"></span>en <span class=\"_ _3a\"></span>een <span class=\"_ _3\"></span>bijkomen<span class=\"_ _f\"></span>d jaar <span class=\"_ _3a\"></span>om <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>terminale <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>te b<span class=\"_ _f\"></span>erekenen. Zij werden goedg<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>eurd door de <span class=\"_ _f\"></span>Raad van Bestuur.    Bij <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>opmaken <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>kasstroomprognoses<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _14\"> </span>onderstaande <span class=\"_ _14\"> </span>factoren <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>beschouwing<span class=\"_ _f\"></span> genomen, die consi<span class=\"_ _f\"></span>stent over de 2 boekjaren werd<span class=\"_ _f\"></span>en toegepast: \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">groeiverwa<span class=\"_ _f\"></span>chtingen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>marges, <span class=\"_ _c\"></span>afgeleid <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>gerealiseerde <span class=\"_ _c\"></span>cijfers <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>het</span>laatst beschikbare b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar en beschikb<span class=\"_ _f\"></span>are gegevens uit het <span class=\"_ _f\"></span>verleden;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de bestaande produktmix (type van toestellen) geldt als uitgangspu<span class=\"_ _f\"></span>nt, <span class=\"_ _4\"></span>aangepast met, waar</span>mogelijk, meetbar<span class=\"_ _f\"></span>e marktdata;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">time <span class=\"_ _f\"></span>lag<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>tussen <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>omzeterkennin<span class=\"_ _f\"></span>g <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>moment <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>effectieve <span class=\"_ _3a\"></span>ontvangst</span>van de kasstro<span class=\"_ _3\"></span>men;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de toegepas<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> groeipercen<span class=\"_ _f\"></span>tages houden rekening me<span class=\"_ _f\"></span>t de verwachte inflatie <span class=\"_ _f\"></span>maar omvatten</span>geen <span class=\"_ _3\"></span>niet-organische <span class=\"_ _f\"></span>groei. <span class=\"_ _f\"></span>De verwachte <span class=\"_ _f\"></span>omzetgroeipercentag<span class=\"_ _f\"></span>es (exclusief <span class=\"_ _f\"></span>inflatie) <span class=\"_ _3\"></span>werdenbehouden op 0% <span class=\"_ _3\"></span>voor 2023 en de daar<span class=\"_ _f\"></span>op volgende jaren;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">een <span class=\"_ _b\"></span>restwaarde <span class=\"_ _b\"></span>of <span class=\"_ _c\"></span>eindwa<span class=\"_ _f\"></span>arde, <span class=\"_ _c\"></span>waarbij <span class=\"_ _b\"></span>op <span class=\"_ _c\"></span>co<span class=\"_ _4\"></span>nsisten<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _b\"></span>wijze <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>groeivoet <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>0% <span class=\"_ _b\"></span>wordt</span>gehanteerd;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">de <span class=\"_ _e\"></span>kasstromen, <span class=\"_ _c\"></span>v\u00f3\u00f3r <span class=\"_ _c\"></span>financi\u00eble <span class=\"_ _e\"></span>resultaten <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>belastingen, <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>verdisconteerd <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>de</span>hand <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>rentevoet<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>v\u00f3\u00f3r <span class=\"_ _b\"></span>belastingen, <span class=\"_ _2\"></span>berek<span class=\"_ _f\"></span>end <span class=\"_ _b\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>gewogen <span class=\"_ _2\"></span>gemiddeldekapitaalkost <span class=\"_ _f\"></span>(\u2018WACC\u2019). <span class=\"_ _3\"></span>De p<span class=\"ff2f\">er <span class=\"_ _f\"></span>31 dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _f\"></span>2021 en <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2022 t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>egepaste <span class=\"_ _f\"></span>gewogen</span>gemiddelde <span class=\"_ _2\"></span>kapitaalk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>belastingen <span class=\"_ _2\"></span>bedraagt<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>respectiev<span class=\"_ _f\"></span>elijk <span class=\"_ _2\"></span>1<span class=\"_ _4\"></span>3,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>13,00% <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>isgebaseerd <span class=\"_ _9\"> </span>op <span class=\"_ _9\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _e\"></span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tijdswaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>geld <span class=\"_ _9\"> </span>en <span class=\"_ _e\"> </span>specifiekerisico\u2019s van de desbe<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff2f\">reffend<span class=\"_ _3\"></span>e vennootschap</span>De tijdens h<span class=\"_ _f\"></span>et boekjaar aan <span class=\"_ _f\"></span>de hand van deze <span class=\"_ _f\"></span>parameters opgestelde <span class=\"_ _f\"></span>kasstroomprognoses <span class=\"_ _f\"></span>hebben geen <span class=\"_ _11\"> </span>aanleiding <span class=\"_ _11\"> </span>gegeven <span class=\"_ _11\"> </span>tot <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>aanleggen <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>een <span class=\"_ _19\"> </span>bijz<span class=\"_ _3\"></span>ondere <span class=\"_ _11\"> </span>waardevermind<span class=\"_ _f\"></span>ering. <span class=\"_ _19\"> </span>D<span class=\"_ _f\"></span>e gebruikswaarde en <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>boe<span class=\"_ _3\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill <span class=\"_ _4\"></span>bedragen <span class=\"_ _4\"></span>respectievelijk 7.551<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>5.248 kEUR, hetgeen een<span class=\"_ _f\"></span> <span class=\"ff33\">headroom</span> vertegenwoordigt<span class=\"_ _3\"></span> van 2.303 kEUR (of 3<span class=\"_ _3\"></span>0,5%). Het <span class=\"_\"> </span>managem<span class=\"_ _f\"></span>ent <span class=\"_\"> </span>is <span class=\"_\"> </span>zich <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ewust <span class=\"_\"> </span>van <span class=\"_\"> </span>h<span class=\"_ _3\"></span>et <span class=\"_\"> </span>feit <span class=\"_\"> </span>d<span class=\"_ _3\"></span>at <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>wijzigingen <span class=\"_\"> </span>kun<span class=\"_ _3\"></span>nen <span class=\"_\"> </span>opt<span class=\"_ _f\"></span>reden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>naar<span class=\"_ _f\"></span> aanleiding van de i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pairm<span class=\"_ _3\"></span>ent test gemaakte<span class=\"_ _f\"></span> veronderstellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>analyse <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>berekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensitivi<span class=\"_ _3\"></span>teit <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>bovenverm<span class=\"_ _f\"></span>elde <span class=\"_ _b\"></span>parameters <span class=\"_ _2\"></span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>daling van <span class=\"_ _4\"></span>de kasstromen en <span class=\"_ _4\"></span>de eindwaarde) <span class=\"_ _4\"></span>elk onderworpen aan <span class=\"_ _4\"></span>een stresstest waarbij <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>het onveranderd <span class=\"_ _3a\"></span>houden <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>twee <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>parameters <span class=\"_ _f\"></span>- <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>variabele <span class=\"_ _f\"></span>parameter <span class=\"_ _3a\"></span>werd bepaald <span class=\"_ _f\"></span>waarop gebruiks<span class=\"_ _f\"></span>waarde (<span class=\"ff33\">value <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>use<span class=\"ff2f\">) gelijk <span class=\"_ _f\"></span>wordt aan<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>boekwaarde <span class=\"_ _f\"></span>(<span class=\"ff33\">carrying valu<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an </span></span></span></span>de goodwill.  Conclusies van he<span class=\"_ _f\"></span>t s<span class=\"_ _4\"></span>ensitiv<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>teitsonderzoek Verschil tussen gebru<span class=\"_ _4\"></span>ikswaarde en de <span class=\"_ _4\"></span>boekwaarde Daling Terminale van de goodwill wordt <span class=\"_ _4\"></span>nul bij WACC<span class=\"fce\"> </span>kasstromen waarde<span class=\"fce\"> </span>Boekjaar 20<span class=\"ls54\">22</span> 18,7% -30,5%-54,7%De conclusies <span class=\"_ _3\"></span>voor het boekjaar 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 zijn als volgt<span class=\"_ _f\"></span>:<span class=\"_ _4\"></span>  \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door <span class=\"_ _c\"></span>hantering <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>18,7% <span class=\"_ _c\"></span>(i.p.v. <span class=\"_ _c\"></span>13,0%) <span class=\"_ _c\"></span>(bij <span class=\"_ _e\"></span>onveranderde <span class=\"_ _b\"></span>kasstromen <span class=\"_ _c\"></span>en</span>terminale <span class=\"_ _f\"></span>waarde) wordt <span class=\"_ _f\"></span>het verschil <span class=\"_ _f\"></span>tussen de <span class=\"_ _f\"></span>gebruikswaarde <span class=\"_ _3\"></span>en de<span class=\"_ _f\"></span> boekwaarde <span class=\"_ _f\"></span>van dezegoodwill nul;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een daling v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>kasstromen met <span class=\"_ _4\"></span>30,5% <span class=\"_ _4\"></span>(bij een <span class=\"_ _4\"></span>onveranderde <span class=\"ff33\">WACC</span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>vandeze g<span class=\"_ _f\"></span>oodwill nul. <span class=\"_ _f\"></span>Er is <span class=\"_ _f\"></span>dus een <span class=\"_ _f\"></span>daling n<span class=\"_ _3\"></span>odig van <span class=\"_ _f\"></span>30,5% <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an d<span class=\"_ _f\"></span>e 5 tussentijd<span class=\"_ _f\"></span>se en <span class=\"_ _f\"></span>de terminalekasstromen <span class=\"_ _f\"></span>opdat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>gebruikswaarde<span class=\"_ _f\"></span> gelij<span class=\"_ _f\"></span>k zou <span class=\"_ _3a\"></span>worden <span class=\"_ _f\"></span>aan d<span class=\"_ _f\"></span>e b<span class=\"_ _f\"></span>oekwaarde <span class=\"_ _f\"></span>van d<span class=\"_ _f\"></span>e good<span class=\"_ _f\"></span>will;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afname <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _4\"></span>rminale <span class=\"_\"> </span>waarde <span class=\"_ _7\"> </span>vereist <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span><span class=\"ls21\">54</span>,7% <span class=\"_ _7\"> </span>(bij <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>onveranderde<span class=\"_ _3\"></span> </span></span>kasstromen en <span class=\"_ _f\"></span>onveranderde <span class=\"ff33\">WACC</span>) waa<span class=\"_ _f\"></span>rdoor het verschil<span class=\"_ _3\"></span> tussen d<span class=\"_ _3\"></span>e gebruiks<span class=\"_ _f\"></span>waarde en de boekwaarde van<span class=\"_ _f\"></span> deze goodwill nul <span class=\"_ _f\"></span>wordt. Dit betekent<span class=\"_ _f\"></span> in feite dat er <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afname van <span class=\"_ _3\"></span><span class=\"ls20\">54<span class=\"ls0\">,7%<span class=\"_ _f\"></span> </span></span>nodig <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>opdat <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>te<span class=\"_ _4\"></span>rminale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>dermate <span class=\"_ _2\"></span>negatief <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>zodat <span class=\"_ _b\"></span>de gebruikswaarde gelijk z<span class=\"_ _f\"></span>ou worden aan de boekwaard<span class=\"_ _f\"></span>e van de goodwill Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid betaalterminals <span class=\"ff3b\">\u2013</span> Payment Solut<span class=\"_ _f\"></span>ions De acquisitie <span class=\"_ _f\"></span>van 100% van de<span class=\"_ _f\"></span> aandelen van Payment<span class=\"_ _f\"></span> Solutions vond plaats op<span class=\"_ _3\"></span> 6 januari<span class=\"_ _3\"></span> 2022 in ruil <span class=\"_ _f\"></span>voor een <span class=\"_ _4\"></span>bedrag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.375 <span class=\"_ _4\"></span>kEUR. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>activiteit <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>vennootschap <span class=\"_ _4\"></span>bestaat <span class=\"_ _4\"></span>uit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verkoop <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>verhuur <span class=\"_ _4\"></span>van betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>verwante <span class=\"_ _4\"></span>dienstverlening. D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>acquisitie <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>verricht<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klantenbasis <span class=\"_ _2\"></span>uit<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>breiden hetgeen zowel het<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment van b<span class=\"_ _f\"></span>etaalterminals als autorisati<span class=\"_ _3\"></span>es ten goede zal komen.   <span class=\"_ _f\"></span> De identificeerba<span class=\"_ _3\"></span>re activa, <span class=\"_ _3\"></span>passiva en de residu<span class=\"_ _f\"></span>ele <span class=\"_ _4\"></span>good<span class=\"_ _f\"></span>will kunnen als volgt worden sam<span class=\"_ _3\"></span>engevat:  Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Immateri\u00eble en materi\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> 155<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> lan<span class=\"_ _4\"></span>ge termijn<span class=\"_ _4\"></span> - - 260<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>Voorraden 45<span class=\"ls0\"> </span>- - 45<span class=\"ls0\"> </span>Handelsvord<span class=\"_ _4\"></span>eringen 131<span class=\"ls0\"> </span>- - 131<span class=\"ls0\"> </span>Financi\u00eble lease vord<span class=\"_ _4\"></span>eringen <span class=\"ff37\">\u2013</span> korte t<span class=\"_ _4\"></span>ermijn - - 245<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> 17<span class=\"ls0\"> </span>- - 17<span class=\"ls0\"> </span>Liquide middelen<span class=\"_ _4\"></span> 335<span class=\"ls0\"> </span>- - 335<span class=\"ls0\"> </span>Totaal activa<span class=\"fc0\"> </span>683<span class=\"ls0\"> </span>(145) 505<span class=\"ls0\"> </span>1.043<span class=\"ls0\"> </span>Netto Annulering Re\u00eble Waarde na Acquisitie van Pay<span class=\"_ _4\"></span>ment Solutions (k<span class=\"_ _4\"></span>EUR) boekwaarde van de waarde re\u00eble bij waarde in correcties waarde verwerving IFRS correcties Passieve uitgestelde belas<span class=\"_ _4\"></span>tingen - - (90)<span class=\"ls0\"> </span>(90)<span class=\"ls0\"> </span>Financi\u00eble schulden<span class=\"_ _4\"></span> (12)<span class=\"ls0\"> </span>- - (12)<span class=\"ls0\"> </span>Handelsschu<span class=\"_ _4\"></span>lden (137)<span class=\"ls0\"> </span>- (17)<span class=\"ls0\"> </span>(154)<span class=\"ls0\"> </span>Fiscale en sociale schuld<span class=\"_ _4\"></span>en (60)<span class=\"ls0\"> </span>- - (60)<span class=\"ls0\"> </span>Overige schulden<span class=\"_ _4\"></span> (197)<span class=\"ls0\"> </span>- - (197)<span class=\"ls0\"> </span>Totaal passiva (406) - (107) (513) Netto verworven ge\u00efdenti<span class=\"_ _4\"></span>ficeerde activa en s<span class=\"_ _4\"></span>chulden<span class=\"_ _4\"></span> 277<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>530<span class=\"ls0\"> </span>Aankoopvergoeding<span class=\"_ _4\"></span> 1.375 Goodwill uit verwervin<span class=\"_ _4\"></span>g (100%)<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>Als <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>h<span class=\"_ _f\"></span>erwerkingen <span class=\"_ _5\"> </span>dient <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>annulerin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>netto <span class=\"_ _7\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>verhuurde betaalterminals<span class=\"_ _3\"></span> (- <span class=\"_ _f\"></span>145 kEUR <span class=\"_ _f\"></span>want geen <span class=\"_ _f\"></span>IFRS waarde) <span class=\"_ _f\"></span>en de er<span class=\"_ _f\"></span>kenning van <span class=\"_ _f\"></span>de financi\u00eble<span class=\"_ _f\"></span> lease v<span class=\"_ _3\"></span>orderingen (505 kEUR), met d<span class=\"_ _f\"></span>e<span class=\"_ _4\"></span> daarop betreffend<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>passieve uitge<span class=\"_ _f\"></span>stelde belastingen (90 kEU<span class=\"_ _3\"></span>R).  De <span class=\"_ _4\"></span>boekwaarde van <span class=\"_ _2\"></span>de<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verh<span class=\"_ _3\"></span>uurde <span class=\"_ _4\"></span>betaalterminals werd <span class=\"_ _4\"></span>geannuleerd omdat <span class=\"_ _4\"></span>zij <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>als <span class=\"_ _2\"></span>financi<span class=\"_ _f\"></span>\u00eble lease worden verwer<span class=\"_ _f\"></span>kt. <span class=\"_ _4\"></span>Bij de erkenning van d<span class=\"_ _f\"></span>e financi\u00eble lease vorderingen <span class=\"_ _f\"></span>werd er rekening gehouden<span class=\"_ _f\"></span> met <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>resterende <span class=\"_ _9\"> </span>duur <span class=\"_ _e\"></span>op <span class=\"_ _9\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>overname <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>contracten <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>wer<span class=\"_ _4\"></span>den <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>nodige provisies <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>oninbare <span class=\"_ _1a\"> </span>bedragen <span class=\"_ _1e\"> </span>aangelegd<span class=\"_ _f\"></span>. <span class=\"_ _1e\"> </span>Er <span class=\"_ _1a\"> </span>werden <span class=\"_ _1e\"> </span>g<span class=\"_ _3\"></span>een <span class=\"_ _1a\"> </span>voorwaardelijke <span class=\"_ _16\"> </span>verplichtingen ge\u00efdentificeerd. <span class=\"_ _f\"></span> Deze <span class=\"_ _2\"></span>toewijzing<span class=\"_ _f\"></span>so<span class=\"_ _4\"></span>efening <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>betaalde <span class=\"_ _2\"></span>prijs <span class=\"_ _4\"></span>(\u2018PPA\u2019) <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>finaal. <span class=\"_ _2\"></span>Een <span class=\"_ _2\"></span>go<span class=\"_ _3\"></span>odwill <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>verw<span class=\"_ _f\"></span>erv<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>ten<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>belope van <span class=\"_\"> </span>845 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>ontstaat <span class=\"_\"> </span>uit <span class=\"_\"> </span>deze <span class=\"_\"> </span>bedrijfsc<span class=\"_ _f\"></span>ombinatie. <span class=\"_\"> </span>Deze <span class=\"_\"> </span>goodwill <span class=\"_\"> </span>vertegen<span class=\"_ _f\"></span>woordigt <span class=\"_\"> </span>de <span class=\"_\"> </span>verwachte waarde <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>synergie\u00ebn <span class=\"_ _3a\"></span>die <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>acquisitie <span class=\"_ _3a\"></span>zal <span class=\"_ _f\"></span>genereren <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>waarde <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>cli\u00ebnteel, <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>niet <span class=\"_ _f\"></span>separaa<span class=\"_ _f\"></span>t werd <span class=\"_ _4\"></span>gewaardeerd <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>immaterieel actief. <span class=\"_ _4\"></span>Goodwill <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>lledig toegewe<span class=\"_ _4\"></span>zen aan <span class=\"_ _2\"></span>het segment <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>de betaalterminals en is ni<span class=\"_ _3\"></span>et aftrekbaar <span class=\"_ _f\"></span>voor fiscale doeleind<span class=\"_ _3\"></span>en.   De <span class=\"_ _7\"> </span>impact <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>termen <span class=\"_\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_\"> </span>kasst<span class=\"_ _4\"></span>romen <span class=\"_ _7\"> </span>in <span class=\"_\"> </span>20<span class=\"_ _4\"></span><span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _7\"> </span>bedraagt <span class=\"_\"> </span>1.040 <span class=\"_ _7\"> </span>kEUR <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>terug <span class=\"_ _7\"> </span>te <span class=\"_ _7\"> </span>vinden <span class=\"_\"> </span>bij <span class=\"_ _7\"> </span>de investeringskasstr<span class=\"_ _f\"></span>omen :  Netto kasuits<span class=\"_ _4\"></span>troom bij verwerving aan<span class=\"_ _4\"></span>delen Pay<span class=\"_ _4\"></span>ment Solutions kEUR Koopsom voor 100% v<span class=\"_ _4\"></span>an de aand<span class=\"_ _4\"></span>elen 1.375 Af: verworven geldmidd<span class=\"_ _4\"></span>elen (335)<span class=\"ls0\"> </span>Netto kasuitstroo<span class=\"_ _4\"></span>m 1.040<span class=\"ls0\"> </span>Kasstroomgenere<span class=\"_ _f\"></span>r<span class=\"_ _4\"></span>ende eenh<span class=\"_ _f\"></span>eid EasyOrder   De <span class=\"_ _3\"></span>acquisitie <span class=\"_ _3a\"></span>van EasyOrde<span class=\"_ _f\"></span>r vond <span class=\"_ _f\"></span>plaats <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>1 janu<span class=\"_ _3\"></span>ari <span class=\"_ _f\"></span>2017 <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>bedrag <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>700 kEUR. <span class=\"_ _3a\"></span>De analy<span class=\"_ _f\"></span>se va<span class=\"_ _f\"></span>n de <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>verworven <span class=\"_ _b\"></span>ge\u00efdentificeerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>schulden, <span class=\"_ _2\"></span>vergeleken <span class=\"_ _2\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aankoopverg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>eding <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>de daaruit ontstane g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>odwill is opgen<span class=\"_ _f\"></span>omen in het jaarverslag van 20<span class=\"_ _3\"></span>17.  Per <span class=\"_ _9\"> </span>31 <span class=\"_ _36\"> </span>december <span class=\"_ _36\"> </span>2020 <span class=\"_ _9\"> </span>werd <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>desbetreffende <span class=\"_ _9\"> </span>goodwill <span class=\"_ _36\"> </span>ad <span class=\"_ _9\"> </span>231 <span class=\"_ _36\"> </span>kEUR <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>olledig<span class=\"_ _3\"></span> <span class=\"_ _36\"> </span>afgewaardeerd <span class=\"_ _9\"> </span>naar aanleiding van de r<span class=\"_ _f\"></span>esultaten van de impair<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent test.  Per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bijzondere <span class=\"_ _2\"></span>waardevermindering <span class=\"_ _2\"></span>aangelegd <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>559 <span class=\"_ _b\"></span>kEUR, <span class=\"_ _c\"></span>daarbij <span class=\"_ _c\"></span>de andere immateri<span class=\"_ _f\"></span>\u00eble en materi\u00eble vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a afwaard<span class=\"_ _3\"></span>erend voor respecti<span class=\"_ _f\"></span>evelijk 470 kEUR en 89 kEUR. In <span class=\"_ _36\"> </span>2022 <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>er <span class=\"_\"> </span>g<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _36\"> </span>indicatoren <span class=\"_ _9\"> </span>die <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>aangel<span class=\"_ _f\"></span>egde <span class=\"_\"> </span>b<span class=\"_ _3\"></span>ijzondere <span class=\"_ _9\"> </span>waardevermindering <span class=\"_ _9\"> </span>zouden <span class=\"_\"> </span>kunn<span class=\"_ _3\"></span>en herzien.  Kasstroomgenererende eenheid Magellan  Op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>september 2016 <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>participatie van <span class=\"_ _4\"></span>40% <span class=\"_ _4\"></span>verworven voor <span class=\"_ _4\"></span>4.000 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vervolgens het <span class=\"_ _36\"> </span>saldo <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>60% <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _36\"> </span>30 <span class=\"_ _36\"> </span>juni <span class=\"_ _36\"> </span>2017 <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>6.000 <span class=\"_ _9\"> </span>kEUR, <span class=\"_ _36\"> </span>waardoor <span class=\"_ _36\"> </span>Magellan <span class=\"_ _36\"> </span>SAS <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>moment <span class=\"_ _9\"> </span>een volwaardige <span class=\"_\"> </span>d<span class=\"_ _f\"></span>ochtervennootschap <span class=\"_\"> </span>werd. <span class=\"_ _36\"> </span>Voor <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _f\"></span>edetailleerde <span class=\"_\"> </span>weerga<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>netto <span class=\"_\"> </span>verwor<span class=\"_ _f\"></span>ven ge\u00efdentificeerde <span class=\"_\"> </span>activa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>schulden, <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>koopprijs <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>daaruit <span class=\"_\"> </span>v<span class=\"_ _4\"></span>oortvloeiend<span class=\"_ _f\"></span>e <span class=\"_ _7\"> </span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _7\"> </span>wordt <span class=\"_\"> </span>er verwezen <span class=\"_ _3a\"></span>naar <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>Jaarverslag<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>2017. <span class=\"_ _f\"></span>Samenvatten<span class=\"_ _f\"></span>d <span class=\"_ _f\"></span>kan <span class=\"_ _f\"></span>worden <span class=\"_ _f\"></span>gesteld <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>koopprijs <span class=\"_ _f\"></span>voornamelijk werd toegewez<span class=\"_ _f\"></span>en aan cli\u00ebnteel, IP en knowh<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>w evenals pa<span class=\"_ _3\"></span>ssieve uitgesteld<span class=\"_ _f\"></span>e belastingen.  Bij h<span class=\"_ _f\"></span>et testen <span class=\"_ _f\"></span>op d<span class=\"_ _f\"></span>e aanwez<span class=\"_ _f\"></span>igheid van<span class=\"_ _f\"></span> bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>op deze<span class=\"_ _f\"></span> kasstroomgen<span class=\"_ _f\"></span>ererende eenheid <span class=\"_ _2\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realiseerbar<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _2\"></span>gebaseerd <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>gebruikswaarde <span class=\"_ _b\"></span>dewelke <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>werd <span class=\"_ _b\"></span>door <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> toekomstige <span class=\"_ _2\"></span>kasstromen <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>voortdurend <span class=\"_ _2\"></span>gebruik <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>eenheid <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteren. <span class=\"_ _2\"></span>Op <span class=\"_ _b\"></span>analoge basis <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2 <span class=\"_ _c\"></span>andere <span class=\"_ _2\"></span>toetsingen, <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>toekomstige<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>kasstromen <span class=\"_ _b\"></span>bekomen <span class=\"_ _b\"></span>uit <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _b\"></span>korte <span class=\"_ _b\"></span>termijn<span class=\"_ _f\"></span> kasstroomprogn<span class=\"_ _3\"></span>ose <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>boekjaren <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>bijkomen<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>jaar <span class=\"_ _4\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>terminale<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>te <span class=\"_ _4\"></span>berekenen. <span class=\"_ _2\"></span>Zij<span class=\"_ _f\"></span> werden goedge<span class=\"_ _3\"></span>keurd door het manag<span class=\"_ _f\"></span>ement en de Raad van B<span class=\"_ _3\"></span>estuur.    Bij <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>o<span class=\"_ _4\"></span>pmaken <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>kasstroomprognos<span class=\"_ _3\"></span>es <span class=\"_ _1e\"> </span>van <span class=\"_ _2c\"> </span>deze <span class=\"_ _1e\"> </span>kasstroomgenerer<span class=\"_ _f\"></span>ende <span class=\"_ _2c\"> </span>eenheid <span class=\"_ _1e\"> </span>worden<span class=\"_ _f\"></span> onderstaande fact<span class=\"_ _3\"></span>oren in beschouwing geno<span class=\"_ _f\"></span>men: \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">groeiverwachting<span class=\"_ _f\"></span>en voor elk van de omze<span class=\"_ _f\"></span>tcom<span class=\"_ _4\"></span>ponenten over de 5<span class=\"_ _3\"></span> volgende jaren<span class=\"_ _f\"></span>;<span class=\"_ _4\"></span>  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een stresstest op de<span class=\"_ _f\"></span> groei van de omzet;  </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de toegepaste <span class=\"_ _4\"></span>groeipercen<span class=\"_ _f\"></span>tages <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>rekening met de <span class=\"_ _4\"></span>verwachte inflatie maar omvatten <span class=\"_ _4\"></span>geen<span class=\"_ _3\"></span> </span></span>niet-organische gro<span class=\"_ _f\"></span>ei;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">een restwaarde <span class=\"_ _f\"></span>of e<span class=\"_ _4\"></span>indwaa<span class=\"_ _f\"></span>rde, waarbij een groeivoet van 0<span class=\"_ _f\"></span>% wo<span class=\"_ _4\"></span>rdt gehante<span class=\"_ _f\"></span>erd;<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en, v<span class=\"_ _3\"></span>\u00f3\u00f3r financ<span class=\"_ _f\"></span>i\u00eble resultaten <span class=\"_ _f\"></span>en belastingen, w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden verdisconte<span class=\"_ _f\"></span>erd aan de <span class=\"_ _f\"></span>hand van </span></span>een <span class=\"_ _4\"></span>rentevoet v\u00f3\u00f3r <span class=\"_ _4\"></span>belasting<span class=\"_ _3\"></span>en, berekend <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>gewogen <span class=\"_ _4\"></span>gemiddelde kapitaalkost. Per 31 <span class=\"_ _e\"> </span>december <span class=\"_ _c\"></span>2022<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>bedraagt <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>9,8% <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>is <span class=\"_ _e\"> </span>gebaseerd <span class=\"_ _e\"></span>op <span class=\"_ _e\"> </span>actuele <span class=\"_ _e\"></span>marktinschattingen <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>de tijdswaarde van he<span class=\"_ _3\"></span>t geld en<span class=\"_ _3\"></span> specifieke r<span class=\"ff37\">isico\u2019s van d<span class=\"_ _f\"></span>eze vennootschap<span class=\"ff2f\"> </span></span>De tijdens het boekjaar aan de hand v<span class=\"_ _4\"></span>an deze parameters opgesteld<span class=\"_ _3\"></span>e kasstroomprogn<span class=\"_ _f\"></span>oses <span class=\"_ _4\"></span>hebben geen aanleiding <span class=\"_ _f\"></span>gegeven tot <span class=\"_ _f\"></span>het aanleg<span class=\"_ _3\"></span>gen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an een <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardevermindering. <span class=\"_ _f\"></span>De gebruikswaarde <span class=\"_ _f\"></span>en <span class=\"_ _3\"></span>de boekwaarde <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>goodwill <span class=\"_ _f\"></span>en de <span class=\"_ _3a\"></span>andere i<span class=\"_ _f\"></span>mmateri\u00eble <span class=\"_ _f\"></span>vaste a<span class=\"_ _f\"></span>ctiv<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>respectievelij<span class=\"_ _f\"></span>k 12.956 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> en 6.20<span class=\"_ _3\"></span>1 kEUR, <span class=\"_ _f\"></span>hetgeen ee<span class=\"_ _3\"></span>n <span class=\"ff33\">headroom<span class=\"_ _3\"></span><span class=\"ff2f\"> verteg<span class=\"_ _3\"></span>enwoordigt <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 6.7<span class=\"_ _f\"></span>55 kEUR (of<span class=\"_ _3\"></span> 52,1%).<span class=\"_ _f\"></span> Het managem<span class=\"_ _3\"></span>ent i<span class=\"_ _f\"></span>s </span></span>zich bewust<span class=\"_ _f\"></span> van het <span class=\"_ _f\"></span>feit dat er <span class=\"_ _f\"></span>wijzigingen kun<span class=\"_ _f\"></span>nen optreden <span class=\"_ _3\"></span>in de<span class=\"_ _3\"></span> naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _3\"></span>g van de <span class=\"_ _f\"></span>impairment t<span class=\"_ _3\"></span>est gemaakte veronders<span class=\"_ _f\"></span>tellingen.  Sensitiviteitsan<span class=\"_ _3\"></span>alyse Bij <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>analyse <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>berekening <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>sensitivit<span class=\"_ _3\"></span>eit <span class=\"_ _7\"> </span>werden <span class=\"_ _7\"> </span>bovenvermeld<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>para<span class=\"_ _f\"></span>meters <span class=\"_ _5\"> </span>(<span class=\"ff33\">WACC</span><span class=\"ls36\">, </span>kasstromen <span class=\"_ _c\"></span>en <span class=\"_ _e\"></span>terminale <span class=\"_ _c\"></span>waarde) <span class=\"_ _e\"></span>elk <span class=\"_ _c\"></span>onderworpen <span class=\"_ _c\"></span>aan <span class=\"_ _c\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _c\"></span>stresstest <span class=\"_ _e\"></span>waarbij <span class=\"_ _e\"></span><span class=\"ff37\">\u2013</span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>onveranderd<span class=\"_ _f\"></span> houden van <span class=\"_ _2\"></span>de twee o<span class=\"_ _4\"></span>verige parameters <span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>variabele <span class=\"_ _4\"></span>paramet<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>werd bepaald <span class=\"_ _4\"></span>waarop de gebruikswaarde (<span class=\"ff33\">value in <span class=\"_ _4\"></span>use</span>) gelijk wo<span class=\"_ _4\"></span>rdt aan de boekwaarde (<span class=\"_ _4\"></span><span class=\"ff33\">carrying value</span>) van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa.  Conclusies van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>sensitiv<span class=\"_ _3\"></span>iteitsonderzoek Verschil tussen gebruikswaarde en de boekwaarde  De goodwill en de overige immateri\u00eble vaste activa worden<span class=\"_ _f\"></span> Daling Terminale nul bij WACC<span class=\"fce\"> </span>kasstromen  waarde<span class=\"fce\"> </span>Boekjaar 2022 20,9% -52,1% -<span class=\"ls1\">82,</span>3% De conclusies <span class=\"_ _3\"></span>voor het boekjaar 20<span class=\"ls21\">22</span> zijn als<span class=\"_ _3\"></span> volgt:    \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door <span class=\"_ _2\"></span>hantering<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span><span class=\"ff33\">WACC</span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>20,9% <span class=\"_ _4\"></span>(i.p.v. <span class=\"_ _2\"></span>9,8%) <span class=\"_ _2\"></span>(bij <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"_ _2\"></span>da<span class=\"_ _f\"></span>ling <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>d<span class=\"_ _f\"></span>e </span></span>kasstromen <span class=\"_\"> </span>en <span class=\"_\"> </span>terminale <span class=\"_\"> </span>waarde) <span class=\"_\"> </span>wordt <span class=\"_ _7\"> </span>het <span class=\"_\"> </span>versch<span class=\"_ _3\"></span>il <span class=\"_\"> </span>tussen <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>gebruikswaard<span class=\"_ _3\"></span>e <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>de boekwaarde van de<span class=\"_ _f\"></span> goodwill en de andere immateri<span class=\"_ _f\"></span>\u00eble vaste activa nul;  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">door toepassing van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>daling van <span class=\"_ _4\"></span>de kasstromen me<span class=\"_ _4\"></span>t 52<span class=\"_ _4\"></span>,1% (bij <span class=\"_ _4\"></span>een onveranderde <span class=\"_ _4\"></span><span class=\"ff33\">WACC</span> </span></span>en <span class=\"_ _2\"></span>terminale <span class=\"_ _4\"></span>waarde) <span class=\"_ _2\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>verschil <span class=\"_ _2\"></span>tussen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>gebruikswaarde <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van deze <span class=\"_ _3a\"></span>go<span class=\"_ _4\"></span>odwill <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>vaste <span class=\"_ _f\"></span>activa <span class=\"_ _3a\"></span>nul. <span class=\"_ _3a\"></span>Er <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>dus <span class=\"_ _f\"></span>een <span class=\"_ _3a\"></span>daling <span class=\"_ _f\"></span>nodig <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3a\"></span>5<span class=\"_ _4\"></span>2,1<span class=\"ls55\">% </span>van de tussentijd<span class=\"_ _3\"></span>se en de<span class=\"_ _f\"></span> terminale kasstromen opd<span class=\"_ _3\"></span>at de gebr<span class=\"_ _3\"></span>uikswaarde<span class=\"_ _f\"></span> gelijk zou worden aan de boekwaarde;<span class=\"_ _f\"></span>  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">er <span class=\"_ _4\"></span>is ee<span class=\"_ _4\"></span>n afname <span class=\"_ _4\"></span>van terminale <span class=\"_ _4\"></span>waarde vereist m<span class=\"_ _4\"></span>et 82,<span class=\"_ _4\"></span>3% <span class=\"_ _4\"></span>(bij <span class=\"_ _4\"></span>een onveranderde daling <span class=\"_ _4\"></span>van </span></span>de kasstro<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en en <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nveranderde <span class=\"ff33\">WACC</span>) <span class=\"_ _f\"></span>waardoor het <span class=\"_ _3\"></span>verschil tussen <span class=\"_ _f\"></span>de gebruikswaarde <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> de <span class=\"_ _e\"></span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"></span>goodwill <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>overige <span class=\"_ _e\"> </span>immateri\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _e\"></span>nul <span class=\"_ _e\"></span>wordt. <span class=\"_ _e\"></span>Dit betekent <span class=\"_\"> </span>dat <span class=\"_\"> </span>de <span class=\"_\"> </span>kasstr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>men <span class=\"_\"> </span>uit <span class=\"_\"> </span>de <span class=\"_\"> </span>terminale <span class=\"_ _36\"> </span>waarde <span class=\"_\"> </span>tot <span class=\"_\"> </span>82,3% <span class=\"_\"> </span>lager <span class=\"_\"> </span>mogen<span class=\"_ _3\"></span> <span class=\"_\"> </span>uitvallen vooraleer <span class=\"_ _e\"> </span>gebruikswaarde <span class=\"_ _e\"> </span>gelijk <span class=\"_ _9\"> </span>zou <span class=\"_ _9\"> </span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>boekwaarde <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>goodwill <span class=\"_ _e\"> </span>en <span class=\"_ _36\"> </span>de andere immateri<span class=\"_ _f\"></span>\u00eb<span class=\"_ _4\"></span>le vaste activa<span class=\"_ _3\"></span> (7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt samen te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2021 68<span class=\"ls0\"> </span>968<span class=\"ls0\"> </span>1.701 1.155 138<span class=\"ls0\"> </span>4.030 Toevoegingen -99-83-182Vervreemdingen - - - (138)-(138)Bruto boekwaarde op 31.12.2021 68<span class=\"ls0\"> </span>1.067<span class=\"ls0\"> </span>1.701<span class=\"ls0\"> </span>1.100<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.074<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 68<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>464<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.345 Afschrijvingskost van boekjaar -62239<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>-514Terugname door vervreemdingen - - - (82)-(82)Bijzondere waardevermindering -89- - -89<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 -127576<span class=\"ls0\"> </span>505<span class=\"ls0\"> </span>-1.208De <span class=\"_ _e\"></span>voornaamste <span class=\"_ _c\"></span>investering <span class=\"_ _c\"></span>betrof <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>vernieuwing <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>meubilair <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>IT-uitrusting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>zowel <span class=\"_ _e\"> </span>de Vennootschap <span class=\"_ _16\"> </span>als <span class=\"_ _1e\"> </span>bij<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>Magellan <span class=\"_ _1a\"> </span>evenals <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>gebruikelijke<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>ver<span class=\"_ _3\"></span>vanging <span class=\"_ _1a\"> </span>van bedrijfswagens.De <span class=\"_ _f\"></span>bijzond<span class=\"_ _3\"></span>ere <span class=\"_ _f\"></span>waardevermindering <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>89 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>had <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _3a\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>activa<span class=\"_ _3\"></span> van EasyOrder en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>loeide v<span class=\"_ _3\"></span>oort uit de i<span class=\"_ _3\"></span>mpairment test.    (12)  <span class=\"_ _a\"> </span>Voorraden Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Voorraden kEUR kEUR Brutowaarde voorra<span class=\"_ _4\"></span>ad betaalterminals<span class=\"_ _4\"></span> 1.288 554<span class=\"ls0\"> </span>Brutowaarde voorraad<span class=\"_ _4\"></span> bestelzuilen<span class=\"_ _4\"></span> 114<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>Waardevermindering betaalt<span class=\"_ _4\"></span>erminals<span class=\"_ _4\"></span> (198)<span class=\"ls0\"> </span>(91)<span class=\"ls0\"> </span>Totaal 1.204<span class=\"ls0\"> </span>649<span class=\"ls0\"> </span>Het <span class=\"_ _4\"></span>niveau <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aangehouden <span class=\"_ _4\"></span>voorraden <span class=\"_ _4\"></span>betaalterminals per <span class=\"_ _4\"></span>jaareinde <span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>nt <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>ename van <span class=\"_ _2\"></span>734 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"> </span>tot <span class=\"_ _9\"> </span>1.288 <span class=\"_ _9\"> </span>kEUR. <span class=\"_ _9\"> </span>Naast <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bijkomende <span class=\"_ _e\"> </span>voorraad <span class=\"_ _9\"> </span>aangehouden <span class=\"_ _9\"> </span>door <span class=\"_ _9\"> </span>Payment <span class=\"_ _e\"> </span>Solutions <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>de toename h<span class=\"_ _f\"></span>oofdzakelijk h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gevo<span class=\"_ _4\"></span>lg <span class=\"_ _f\"></span>van substanti<span class=\"_ _3\"></span>\u00eble jaa<span class=\"_ _f\"></span>reinde aankopen <span class=\"_ _f\"></span><span class=\"ls56\">aan<span class=\"ls0\"> beter<span class=\"_ _f\"></span>e tarieven <span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>kortingen. </span></span>Deze aankopen w<span class=\"_ _3\"></span>erden o.m. verrich<span class=\"_ _f\"></span>t in anticipatie van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>prijsverhogingen <span class=\"_ _f\"></span>van 2023.  EasyOrder <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>ook <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>voorraad <span class=\"_ _2\"></span>bestelzuilen <span class=\"_ _4\"></span>(ook <span class=\"_ _2\"></span>kiosken <span class=\"_ _4\"></span>genaamd) <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _2\"></span>aangekocht <span class=\"_ _4\"></span>op specifieke vraag v<span class=\"_ _3\"></span>an klante<span class=\"_ _3\"></span>n. <span class=\"ls23\">  </span> Ten <span class=\"_ _f\"></span>laste <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>winst- <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>verliesrekening <span class=\"_ _3a\"></span>van <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>boekjaar <span class=\"_ _3a\"></span>2022 <span class=\"_ _3a\"></span>we<span class=\"_ _4\"></span>rden <span class=\"_ _3a\"></span>waardeverminderingen <span class=\"_ _3a\"></span>verwerkt<span class=\"_ _f\"></span> voor <span class=\"_ _f\"></span><span class=\"ls20\">87<span class=\"ls0\"> kEUR. <span class=\"_ _f\"></span>Het restan<span class=\"_ _3\"></span>t v<span class=\"_ _3\"></span>an d<span class=\"_ _3\"></span>e toenam<span class=\"_ _f\"></span>e van d<span class=\"_ _f\"></span>e afwaardering<span class=\"_ _3\"></span> bedra<span class=\"_ _f\"></span>agt 20 <span class=\"_ _3\"></span>kEUR <span class=\"_ _f\"></span>en heeft <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _f\"></span> </span></span>de <span class=\"_ _2\"></span>waardeverminderingen <span class=\"_ _2\"></span>verwerkt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>peningsbalans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>overgenomen <span class=\"_ _2\"></span>vennootschap. <span class=\"_ _2\"></span>Wat <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> bestelzuilen betreft<span class=\"_ _f\"></span> is er geen waardeverminderin<span class=\"_ _f\"></span>g vereist aangezien het nieuwe<span class=\"_ _f\"></span> toestellen betreft.    (13)<span class=\"_ _18\"> </span>Handelsvorder<span class=\"_ _3\"></span>ingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsvord<span class=\"_ _4\"></span>eringen kEUR kEUR Klantenvorderingen<span class=\"_ _4\"></span> 1.013 1.070 Te innen opbrengsten<span class=\"_ _4\"></span> 314<span class=\"ls0\"> </span>385<span class=\"ls0\"> </span>Te ontvangen kredietnota\u2019<span class=\"_ _4\"></span>s 58<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Leveranciers met debetsald<span class=\"_ _4\"></span>o 162<span class=\"ls0\"> </span>233<span class=\"ls0\"> </span>Dubieuze debiteuren<span class=\"_ _4\"></span> 95<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>Waardeverminderingen<span class=\"_ _4\"></span> (47)(15)Totaal 1.595<span class=\"ls0\"> </span>1.724<span class=\"ls0\"> </span>De <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _e\"> </span>onderscheidt <span class=\"_ _e\"></span>zich <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>vorderingen <span class=\"_ _e\"></span>die <span class=\"_ _c\"></span>via <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _c\"></span>lease <span class=\"_ _e\"></span>worden<span class=\"_ _f\"></span> verwerkt. <span class=\"_ _c\"></span>Het <span class=\"_ _e\"> </span>betreft <span class=\"_ _e\"></span>hier <span class=\"_ _e\"></span>o.a. <span class=\"_ _e\"></span>facturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>autorisatie-opbrengsten, <span class=\"_ _c\"></span>doorfacturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"></span>aan derden, vorderingen <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>.b.t. software<span class=\"_ _f\"></span> verdeeld door Magellan,  ... .   De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de klan<span class=\"_ _3\"></span>tenvorderingen <span class=\"_ _3\"></span>kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gedetaille<span class=\"_ _f\"></span>erd: Niet vervallen 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt;<span class=\"_\"> </span>6mTotaal Vervaldagen klantenv<span class=\"_ _4\"></span>orderingen<span class=\"_ _4\"></span> <span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">rv</span><span class=\"fc2 sc0\">alle</span><span class=\"fc2 sc0\">n</span>kEUR kEUR kEUR kEUR Per 31.12.2022 9<span class=\"ls54\">25</span> 42<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>1.013 Per 31.12.2021 695<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1.070 De <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>innen <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>3<span class=\"_ _4\"></span><span class=\"ls20\">14</span> <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>betreffen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>hoofdzaak <span class=\"_ _b\"></span>provisies <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>factureren <span class=\"_ _b\"></span>autorisatie-inkomsten. <span class=\"ls26\">De<span class=\"_ _f\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>maturitei<span class=\"_ _3\"></span>t van de te innen opbr<span class=\"_ _f\"></span>engsten is lager dan 3 maanden.   </span></span>De te ontvangen cr<span class=\"_ _f\"></span>editnota\u2019s betreffen vordering<span class=\"_ _f\"></span>en die hun <span class=\"ff2f\">ontstaan vinden in verkeerde fac<span class=\"_ _f\"></span>turaties. </span>De <span class=\"_ _e\"></span>dubieuze <span class=\"_ _c\"></span>debiteuren <span class=\"_ _c\"></span>betreffen <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>so<span class=\"_ _4\"></span>ftwareseg<span class=\"_ _f\"></span>ment. <span class=\"_ _e\"></span>Op <span class=\"_ _e\"></span>basis <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>jaareinde <span class=\"_ _c\"></span>analyse <span class=\"_ _e\"></span>werden bijkomend <span class=\"_ _2\"></span>77 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>dub<span class=\"_ _3\"></span>ieuze <span class=\"_ _2\"></span>debiteuren <span class=\"_ _2\"></span>erkend<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>waardevermi<span class=\"_ _f\"></span>ndering <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>is aangelegd ten la<span class=\"_ _3\"></span>ste van 2022.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-7": {
   "value": "(7)  <span class=\"_ _1b\"> </span> Immateri\u00eble va<span class=\"_ _f\"></span>ste activa Deze rubriek <span class=\"_ _f\"></span>omvat voornamelijk de<span class=\"_ _f\"></span> IP, know-how en <span class=\"_ _f\"></span>het cli\u00ebnteel bij <span class=\"_ _3\"></span>verwerving van<span class=\"_ _f\"></span> Magellan, alsmede<span class=\"_ _f\"></span> de kosten van ontwi<span class=\"_ _f\"></span>kkeling. De bewegingen v<span class=\"_ _3\"></span>oor het boekjaar 2022 zijn als<span class=\"_ _f\"></span> volgt samen te vatten: Immateri\u00eble vaste activa     Software, Cli\u00ebnteel  (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2022 1.779 1.545 5.128 3.184 11.636 Toevoegingen - - - 403<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2022 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.587<span class=\"ls0\"> </span>12.039<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 1.779 880<span class=\"ls0\"> </span>1.735 2.792 7.186 Afschrijvingskost van het boekjaar - 140<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2022 1.779<span class=\"ls0\"> </span>1.020<span class=\"ls0\"> </span>1.965<span class=\"ls0\"> </span>3.186<span class=\"ls0\"> </span>7.950<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 - 525<span class=\"ls0\"> </span>3.163<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>4.089<span class=\"ls0\"> </span>Software, <span class=\"_ _7\"> </span>octrooien <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>licenties <span class=\"_ _5\"> </span>betref<span class=\"_ _3\"></span>fen <span class=\"_ _5\"> </span>eerder <span class=\"_ _7\"> </span>historische <span class=\"_ _7\"> </span>acquisities <span class=\"_ _5\"> </span>va<span class=\"_ _f\"></span>n <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>segment <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de betaalterminals. <span class=\"_ _3\"></span>  De overige posten horen toe aan het software<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>segment. De toevoegingen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van 2<span class=\"_ _4\"></span>022 betreffen uitsluit<span class=\"_ _3\"></span>end ontwikkeling <span class=\"_ _3a\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _f\"></span>software <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>belope <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>403 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>t.o.v. 5<span class=\"_ _3\"></span><span class=\"ls21\">95<span class=\"ls0\"> k<span class=\"_ _f\"></span>EUR in<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>2021. <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>ontwikkelingskost <span class=\"_ _f\"></span>komt </span></span>in mindering van de p<span class=\"_ _3\"></span>ersoneelsk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sten in de winst- en <span class=\"_ _f\"></span>verliesrekening.  De <span class=\"_ _4\"></span>afschrijvingslast <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _3\"></span>et <span class=\"_ _4\"></span>boekjaar <span class=\"_ _4\"></span>2022 <span class=\"_ _2\"></span>bedraagt 764 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>1.085 kEUR <span class=\"_ _2\"></span>vorig <span class=\"_ _4\"></span>jaar. De <span class=\"_ _2\"></span><span class=\"ls41\">af</span>name <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>door <span class=\"_ _b\"></span>het <span class=\"_ _2\"></span>feit <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>eind <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>EasyOrder <span class=\"_ _2\"></span>volledig<span class=\"_ _f\"></span> waren <span class=\"_ _f\"></span>afgeschreven,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>mede <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>bijzondere <span class=\"_ _3a\"></span>waardevermindering<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>4<span class=\"_ _4\"></span>70 <span class=\"_ _3a\"></span>kEUR, <span class=\"_ _f\"></span>waardoor <span class=\"_ _f\"></span>nadien <span class=\"_ _f\"></span>geen<span class=\"_ _f\"></span> nieuwe (reguliere)<span class=\"_ _f\"></span> afschrijvingen meer worden g<span class=\"_ _f\"></span>eboekt. De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt:  Immateri\u00eble vaste activa Software, Cli\u00ebnteel (in kEUR) octrooien IP / know- Kosten van en licenties how ontwikkeling Totaal Bruto boekwaarde op 01.01.2021 1.637 1.545 5.128 2.589 10.899 Toevoegingen 142<span class=\"ls0\"> </span>- - 595<span class=\"ls0\"> </span>737<span class=\"ls0\"> </span>Bruto boekwaarde op 31.12.2021 1.779<span class=\"ls0\"> </span>1.545<span class=\"ls0\"> </span>5.128<span class=\"ls0\"> </span>3.184<span class=\"ls0\"> </span>11.636<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 1.637 740<span class=\"ls0\"> </span>1.365 1.889 5.631 Afschrijvingskost van het boekjaar 5 140<span class=\"ls0\"> </span>370<span class=\"ls0\"> </span>570<span class=\"ls0\"> </span>1.085 Bijzondere waardevermindering 137<span class=\"ls0\"> </span>- - 333<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 1.779<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>1.735<span class=\"ls0\"> </span>2.792<span class=\"ls0\"> </span>7.186<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 - 665<span class=\"ls0\"> </span>3.393<span class=\"ls0\"> </span>392<span class=\"ls0\"> </span>4.450<span class=\"ls0\"> </span>(8)<span class=\"_ _4c\"> </span>Materi\u00eble vaste a<span class=\"_ _f\"></span>ctivaDe voornaamste bestandd<span class=\"_ _f\"></span>elen <span class=\"_ _4\"></span>van de materi\u00eble vaste activa zijn gebruiksrechten op activa <span class=\"ff37 ls24\">(\u2018</span><span class=\"ff33\">right-<span class=\"ls4d\">of</span>-use<span class=\"_ _3\"></span> </span>assets<span class=\"ff37\">\u2019) <span class=\"ff2f\">en het wagen<span class=\"_ _3\"></span>park. </span></span>De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het boekjaar <span class=\"_ _3\"></span>2022 zijn als volgt sa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2022 68<span class=\"ls0\"> </span>1.067 1.701 1.100 138<span class=\"ls0\"> </span>4.074 Toevoegingen -38288<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>-411Toevoegingen via acquisities -10- - - 10Vervreemdingen - - - (153)-(153) Bruto boekwaarde op 31.12.2022 68<span class=\"ls0\"> </span>1.115<span class=\"ls0\"> </span>1.989<span class=\"ls0\"> </span>1.032<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.342<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2022 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125 595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866 Afschrijvingskost van boekjaar -75248<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>-503Toevoegingen via acquisities -3- - - 3Terugname door vervreemdingen - - - (117)-(117) Gecum. afschr. (-) op 31.12.2022 68<span class=\"ls0\"> </span>1.018<span class=\"ls0\"> </span>1.373<span class=\"ls0\"> </span>658<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>3.255<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2022 -97616<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>-1.087De <span class=\"_ _5\"> </span>voornaamste <span class=\"_ _5\"> </span>inves<span class=\"_ _3\"></span>teringen <span class=\"_ _7\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _5\"> </span>20<span class=\"ls20\">22</span> <span class=\"_ _5\"> </span>heeft <span class=\"_ _5\"> </span>betrekking <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>verlenging<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _5\"> </span>6 <span class=\"_ _5\"> </span>jaar <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>het gebruiksrecht <span class=\"_ _3a\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>pand <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _f\"></span>(288 <span class=\"_ _f\"></span>kEUR). <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>totaliteit <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>deze <span class=\"_ _3\"></span>post <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>jaareinde<span class=\"_ _3\"></span> 616 kE<span class=\"_ _f\"></span>UR, waarvan <span class=\"_ _f\"></span>het gr<span class=\"_ _f\"></span>os betrekking<span class=\"_ _3\"></span> heef<span class=\"_ _f\"></span>t op <span class=\"_ _f\"></span>de Franse <span class=\"_ _f\"></span>dochtervennootschap<span class=\"_ _3\"></span> (344 <span class=\"_ _f\"></span>kEUR) en <span class=\"_ _f\"></span>het sald<span class=\"_ _3\"></span>o op de <span class=\"_ _f\"></span>Vennootschap (2<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>2 k<span class=\"_ _3\"></span>EUR). Dez<span class=\"_ _f\"></span>e gebruiksrechte<span class=\"_ _f\"></span>n lopen tot<span class=\"_ _f\"></span> respectievelijk <span class=\"_ _f\"></span>31 december <span class=\"_ _f\"></span>2024 en <span class=\"_ _f\"></span>31 augustus 20<span class=\"ls20\">28</span>.<span class=\"_ _f\"></span> De <span class=\"_ _2\"></span>vervree<span class=\"_ _f\"></span>mdingen <span class=\"_ _2\"></span>hebbe<span class=\"_ _3\"></span>n <span class=\"_ _4\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>personenwagens <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>kaderen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>politiek <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>reguliere vernieuwing van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>wagen<span class=\"_ _3\"></span>park. Zo werden nieuwe<span class=\"_ _f\"></span> perso<span class=\"_ _4\"></span>nenwagens g<span class=\"_ _f\"></span>ekocht voor 85 kEUR.  De bewegingen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an het vorig<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>boekjaar 2021 zijn als <span class=\"_ _f\"></span>volgt samen te vatten: Installaties Gebruiks-Materi\u00eble vaste activa (in kEUR) en Meubilair rechten Rollend machines en IT op activa materieel Overige Totaal Bruto boekwaarde op 01.01.2021 68<span class=\"ls0\"> </span>968<span class=\"ls0\"> </span>1.701 1.155 138<span class=\"ls0\"> </span>4.030 Toevoegingen -99-83-182Vervreemdingen - - - (138)-(138)Bruto boekwaarde op 31.12.2021 68<span class=\"ls0\"> </span>1.067<span class=\"ls0\"> </span>1.701<span class=\"ls0\"> </span>1.100<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>4.074<span class=\"ls0\"> </span>Gecum. afschr. (-) op 01.01.2021 68<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>464<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.345 Afschrijvingskost van boekjaar -62239<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>-514Terugname door vervreemdingen - - - (82)-(82)Bijzondere waardevermindering -89- - -89<span class=\"ls0\"> </span>Gecum. afschr. (-) op 31.12.2021 68<span class=\"ls0\"> </span>940<span class=\"ls0\"> </span>1.125<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.866<span class=\"ls0\"> </span>Netto boekwaarde op 31.12.2021 -127576<span class=\"ls0\"> </span>505<span class=\"ls0\"> </span>-1.208De <span class=\"_ _e\"></span>voornaamste <span class=\"_ _c\"></span>investering <span class=\"_ _c\"></span>betrof <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>vernieuwing <span class=\"_ _e\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>meubilair <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>IT-uitrusting <span class=\"_ _e\"></span>in <span class=\"_ _e\"> </span>zowel <span class=\"_ _e\"> </span>de Vennootschap <span class=\"_ _16\"> </span>als <span class=\"_ _1e\"> </span>bij<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>Magellan <span class=\"_ _1a\"> </span>evenals <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>gebruikelijke<span class=\"_ _f\"></span> <span class=\"_ _1e\"> </span>ver<span class=\"_ _3\"></span>vanging <span class=\"_ _1a\"> </span>van bedrijfswagens.De <span class=\"_ _f\"></span>bijzond<span class=\"_ _3\"></span>ere <span class=\"_ _f\"></span>waardevermindering <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>89 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>had <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _3a\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>activa<span class=\"_ _3\"></span> van EasyOrder en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>loeide v<span class=\"_ _3\"></span>oort uit de i<span class=\"_ _3\"></span>mpairment test.    (15) <span class=\"_ _2c\"> </span>Vorderingen uit fina<span class=\"_ _3\"></span>nci\u00eble leasing<span class=\"_ _f\"></span> op korte termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span>  31.12.2022 31.12.2021 korte termijn kEUR kEUR Uitstaande v<span class=\"_ _4\"></span>orderingen en netto con<span class=\"_ _4\"></span>tante waarde leasecon<span class=\"_ _4\"></span>tracten<span class=\"_ _4\"></span> 9.247 8.238 Afwaardering lease debiteur<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> (1.252) (1.092) Totaal 7.995<span class=\"ls0\"> </span>7.146<span class=\"ls0\"> </span>Deze <span class=\"_ _5\"> </span>rubriek <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>.a. <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>korte <span class=\"_ _5\"> </span>te<span class=\"_ _4\"></span>rmijngedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>vordering <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>financi\u00eble <span class=\"_ _5\"> </span>lease<span class=\"_ _4\"></span>-overeenkomsten <span class=\"_ _c\"></span>verwerkt<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>conform <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Standaard <span class=\"_ _c\"></span>IFRS <span class=\"_ _e\"> </span>16. <span class=\"_ _e\"> </span>Ook <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>reeds <span class=\"_ _e\"> </span>gefactureerde, <span class=\"_ _c\"></span>openstaande bedragen maken hier<span class=\"_ _f\"></span> deel van uit.  De <span class=\"_ _5\"> </span>provisie <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>afwaard<span class=\"_ _f\"></span>ering <span class=\"_ _5\"> </span>debiteuren <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>zowel <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>afwaarderin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>reeds <span class=\"_ _5\"> </span>gefactureerde<span class=\"_ _f\"></span> bedragen als de ve<span class=\"_ _3\"></span>rwachte kredie<span class=\"_ _f\"></span>tv<span class=\"_ _4\"></span>erliezen <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p de lease c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten op ten h<span class=\"_ _f\"></span>oogste \u00e9\u00e9n jaar.  De toena<span class=\"_ _f\"></span>me van <span class=\"_ _3\"></span>zowel <span class=\"_ _f\"></span>de uitstaande <span class=\"_ _f\"></span>vorderingen als <span class=\"_ _3a\"></span>de provisie z<span class=\"_ _3\"></span>ijn <span class=\"_ _3\"></span>het gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lg v<span class=\"_ _f\"></span>an de <span class=\"_ _3\"></span>toetreding <span class=\"_ _f\"></span>van de overgenomen venn<span class=\"_ _f\"></span>ootsc<span class=\"_ _4\"></span>hap. (30) <span class=\"_ _2c\"> </span>Kostprijs der verkopen <span class=\"_ _f\"></span><span class=\"ff2f fc24\"> </span>De kostprijs der<span class=\"_ _3\"></span> verkopen kan als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt worden vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rgesteld: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Kostprijs d<span class=\"_ _4\"></span>er verkopen kEUR kEUR Aangekochte betaalterminals<span class=\"_ _4\"></span> en voorraad<span class=\"_ _4\"></span>wijzigingen<span class=\"_ _4\"></span> 1.297 1.197 Diensten m.b.t. betaalter<span class=\"_ _4\"></span>minals<span class=\"_ _4\"></span> 188<span class=\"ls0\"> </span>244<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _4\"></span>an de autorisaties 5.390 3.760 Kostprijs v<span class=\"_ _4\"></span>an software 676<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 7.551<span class=\"ls0\"> </span>5.248<span class=\"ls0\"> </span>Aangezien <span class=\"_ _36\"> </span>bij <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>afsluiten <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>contract <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>huuropbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>erkend<span class=\"_ _f\"></span> <span class=\"_\"> </span>voor <span class=\"_ _36\"> </span>de volledige <span class=\"_ _b\"></span>duur <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>contract, <span class=\"_ _b\"></span>dient <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>kostprijs <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>aankopen <span class=\"_ _b\"></span>(betaalter<span class=\"_ _3\"></span>minals) <span class=\"_ _b\"></span>eveneens <span class=\"_ _b\"></span>te worden <span class=\"_ _19\"> </span>erkend<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>teneinde <span class=\"_ _19\"> </span>een <span class=\"_ _11\"> </span>overeenstemming <span class=\"_ _11\"> </span>(\u2018<span class=\"_ _4\"></span><span class=\"ff33\">matching</span>\u2019) <span class=\"_ _11\"> </span>te <span class=\"_ _19\"> </span>realiseren <span class=\"_ _19\"> </span>in <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>winst<span class=\"ff2f\">- <span class=\"_ _19\"> </span>e<span class=\"ls2e\">n </span></span>verliesrekening<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>verklaart <span class=\"_ _2\"></span>tevens <span class=\"_ _2\"></span>waarom <span class=\"_ _b\"></span>er <span class=\"_ _2\"></span>geen <span class=\"_ _b\"></span>betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vinden <span class=\"_ _b\"></span>zijn <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>nder <span class=\"_ _2\"></span>de (verhuurde) ma<span class=\"_ _3\"></span>teri\u00eble vaste acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a, zoals dit<span class=\"_ _3\"></span> wel het geval is onder<span class=\"_ _f\"></span> de Belgische boekhoudnor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en. De <span class=\"_ _36\"> </span>diensten <span class=\"_ _9\"> </span>m.b.t. <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _9\"> </span>betreffen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>.m. <span class=\"_ _9\"> </span>aang<span class=\"_ _4\"></span>erekende <span class=\"_ _9\"> </span>terminal <span class=\"_ _9\"> </span>bijdragen, <span class=\"_ _9\"> </span>software bijdragen, herstelling<span class=\"_ _3\"></span> en onderhoud<span class=\"_ _3\"></span>skosten (RMA), ...   De <span class=\"_ _4\"></span>kostprijs van <span class=\"_ _4\"></span>de autorisaties vertegenwoordigt de <span class=\"_ _4\"></span>kosten verbonden <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de bruto-commissies <span class=\"_ _4\"></span>(of \u2018MSC\u2019, <span class=\"_ _6\"> </span>\u2018Merchant <span class=\"_ _6\"> </span>S<span class=\"_ _4\"></span>ervice<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>Charge\u2019<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _a\"> </span>die <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>handel<span class=\"_ _f\"></span>aren <span class=\"_ _a\"> </span>moeten <span class=\"_ _6\"> </span>betalen <span class=\"_ _a\"> </span>aan <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>betaalpartners<span class=\"_ _f\"></span> </span>(<span class=\"ff37\">\u2018<span class=\"ff33\">acquirers<span class=\"ff39\">\u2019</span></span></span>). <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>netto <span class=\"_ _9\"> </span>commissie, <span class=\"_ _9\"> </span>die <span class=\"_ _9\"> </span>bekomen <span class=\"_ _9\"> </span>wordt <span class=\"_ _9\"> </span>na <span class=\"_ _36\"> </span>aftrek <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>deze <span class=\"_ _9\"> </span>beoogde <span class=\"_ _9\"> </span>kosten, <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>de commissie die ten<span class=\"_ _f\"></span> gunste komt van Keyware Gro<span class=\"_ _f\"></span>ep.   De kostprijs van s<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ftware betreft<span class=\"_ _f\"></span> de kost van de verkochte ki<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sken (hardware). <span class=\"_ _f\"></span> <span class=\"_ _4\"></span> De belangrijkste tend<span class=\"_ _3\"></span>ensen<span class=\"_ _3\"></span> van 2022 zijn: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>er <span class=\"_ _4\"></span>we<span class=\"_ _4\"></span>rden meer <span class=\"_ _2\"></span>g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>edkopere modellen <span class=\"_ _2\"></span>ing<span class=\"_ _3\"></span>ekocht in <span class=\"_ _2\"></span>2022 in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>2021, <span class=\"_ _4\"></span>waardoor de kost <span class=\"_ _4\"></span>uiteindelijk slechts 100 kEUR <span class=\"_ _4\"></span>hoger is <span class=\"_ _4\"></span>niettege<span class=\"_ _f\"></span>nstaande <span class=\"_ _4\"></span>de afname bij <span class=\"_ _4\"></span>zowel Keyware als Payment Soluti<span class=\"_ _f\"></span>ons;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>er werden besparingen g<span class=\"_ _f\"></span>erealiseerd inzake de dienste<span class=\"_ _f\"></span>n m<span class=\"_ _4\"></span>.b.t. betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de toename van de kostprij<span class=\"_ _f\"></span>s v<span class=\"_ _4\"></span>an de autorisaties <span class=\"_ _f\"></span>volgt eenzelfde trend als de flu<span class=\"_ _f\"></span>ctuatie van de omzet, omdat dit<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment <span class=\"_ _f\"></span>een vrij vergelijkbare brut<span class=\"_ _3\"></span>omarge heeft<span class=\"_ _3\"></span>; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>software kent <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>sterke <span class=\"_ _4\"></span>toename door <span class=\"_ _4\"></span>enerzijds de <span class=\"_ _4\"></span>intrede v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>verkoop van <span class=\"_ _f\"></span>bestelzuilen <span class=\"_ _3a\"></span>(EasyOrder) <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>anderzijds <span class=\"_ _3a\"></span>omdat <span class=\"_ _f\"></span>sommige <span class=\"_ _3a\"></span>klanten <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>2022 <span class=\"_ _f\"></span>meer <span class=\"_ _f\"></span>nood <span class=\"_ _f\"></span>hadden<span class=\"_ _f\"></span> aan een software-<span class=\"_ _3\"></span>oplossing met hardwar<span class=\"_ _f\"></span>e componenten (Magellan) (32) <span class=\"_ _13\"> </span>Personeelskosten <span class=\"_ _f\"></span>   Het personeelsbestand<span class=\"_ _3\"></span> van de Gr<span class=\"_ _f\"></span>oep kan als volgt worden ged<span class=\"_ _3\"></span>etailleerd per<span class=\"_ _f\"></span> land: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Tewerkstelling per jaareind<span class=\"_ _4\"></span>e <span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 60<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 2 2 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> per jaareinde  74<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Gemiddelde tewerkstelling <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 55<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 3 3 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk  <span class=\"_ _4\"></span>  13<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> gemiddelde tewerkstelling <span class=\"_ _4\"></span> 71<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>Dit be<span class=\"_ _f\"></span>treffen de <span class=\"_ _f\"></span>VTE <span class=\"_ _3\"></span>van de<span class=\"_ _f\"></span> tewerkgestelde<span class=\"_ _f\"></span> personeelsleden.<span class=\"_ _f\"></span> De Gr<span class=\"_ _f\"></span>oep doet <span class=\"_ _f\"></span>daarnaast <span class=\"_ _f\"></span>nog beroep <span class=\"_ _f\"></span>op consultants, <span class=\"_ _2\"></span>onderaanne<span class=\"_ _3\"></span>mers <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>interimpersoneel <span class=\"_ _2\"></span>waarvan <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verloningen <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>lasten zijn verwerkt. Zij <span class=\"_ _f\"></span>maken derhalve geen deel uit <span class=\"_ _f\"></span>van de in deze rubriek opgen<span class=\"_ _3\"></span>omen cijfers. De toename van het<span class=\"_ _f\"></span> personeelsbestand uit zich in<span class=\"_ _f\"></span> de personeelskosten: 31.12.2<span class=\"ls2d\">022</span> 31.12.20<span class=\"ls2d\">21</span> Personeelskosten<span class=\"_ _4\"></span> kEUR kEUR Salarissen 2.902 2.414 Sociale bijdragen<span class=\"_ _4\"></span> 700<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Groepsverzekering<span class=\"_ _4\"></span> 7 7 Diverse voordelen en ov<span class=\"_ _4\"></span>erige personeelskosten<span class=\"_ _4\"></span> 162<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>Totaal 3.771<span class=\"ls0\"> </span>3.145<span class=\"ls0\"> </span>Een <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>personeelsleden<span class=\"_ _f\"></span> is<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>actief <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>vlak <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>ontwikkeling. <span class=\"_ _3a\"></span>Het <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>hun <span class=\"_ _f\"></span>verloning dat betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft op <span class=\"_ _3\"></span>de onder <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3\"></span>vaste ac<span class=\"_ _3\"></span>tiva geacti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>eerde on<span class=\"_ _f\"></span>twikkelingskosten w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt i<span class=\"_ _3\"></span>n mindering <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>person<span class=\"_ _f\"></span>eelskosten <span class=\"_ _2\"></span>gebracht <span class=\"_ _2\"></span>z<span class=\"_ _3\"></span>odat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bovenstaande <span class=\"_ _2\"></span>bedragen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>zijn. Het gaat om <span class=\"_ _4\"></span>een bedrag van respectievelijk 403 kEUR en 431 kEUR voor 2022 en 2<span class=\"_ _4\"></span>021 dat betrekking<span class=\"_ _f\"></span> heeft op de ontwikk<span class=\"_ _f\"></span>elingswerkzaamheden binnen he<span class=\"_ _f\"></span>t so<span class=\"_ _4\"></span>ftware seg<span class=\"_ _f\"></span>ment.  De groepsverze<span class=\"_ _3\"></span>kering is van<span class=\"_ _f\"></span> het <span class=\"_ _4\"></span>type <span class=\"ff33\">defined contribu<span class=\"_ _f\"></span>tion<span class=\"ff2f\">. </span></span>Anderzijds <span class=\"_ _7\"> </span>zijn <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>voorgesteld<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>bruto <span class=\"_ _5\"> </span>waarden, <span class=\"_ _7\"> </span>zodat <span class=\"_ _5\"> </span>persoonlijk<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>bijdragen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de werknemers <span class=\"_ _19\"> </span>of <span class=\"_ _19\"> </span>andere <span class=\"_ _19\"> </span>terugvorderingen <span class=\"_ _19\"> </span>m.b.t. <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verloningen <span class=\"_ _19\"> </span>separaat <span class=\"_ _19\"> </span>onder <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>o<span class=\"_ _4\"></span>verige bedrijfsopbrengst<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>terug <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>vinden<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>zijn. <span class=\"_ _2\"></span>Het <span class=\"_ _4\"></span>respectievelijke<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>bedrag <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>022 <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>130 <span class=\"_ _4\"></span>kEUR<span class=\"_ _3\"></span> en <span class=\"_ _19\"> </span>110 <span class=\"_ _19\"> </span>kEUR. <span class=\"_ _19\"> </span>Deze <span class=\"_ _19\"> </span>bed<span class=\"_ _3\"></span>ragen <span class=\"_ _19\"> </span>kunnen <span class=\"_ _11\"> </span>ev<span class=\"_ _4\"></span>entueel <span class=\"_ _11\"> </span>in <span class=\"_ _19\"> </span>mindering <span class=\"_ _19\"> </span>worden <span class=\"_ _19\"> </span>gebracht <span class=\"_ _11\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _19\"> </span>deze<span class=\"_ _f\"></span> personeelskosten o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> zich zo een beeld <span class=\"_ _f\"></span>te vormen van de nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> kost voor de<span class=\"_ _f\"></span> Groep. <span class=\"_ _4\"></span> 33.<span class=\"ls0\">2<span class=\"ls25\">. </span>Netto bijzondere waa<span class=\"_ _3\"></span>rdevermindering<span class=\"_ _f\"></span>sverliezen op vaste activa </span>Netto bijzond<span class=\"_ _4\"></span>ere waardevermindering<span class=\"_ _4\"></span>sverliezen 31.12.2022 31.12.2021 op vaste a<span class=\"_ _4\"></span>ctiva Noot<span class=\"ls0\"> </span>kEUR kEUR Bijzondere waardeverminderi<span class=\"_ _4\"></span>ngen op vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (6)<span class=\"ls0\"> </span>- 559<span class=\"ls0\"> </span>Totaal - 559<span class=\"ls0\"> </span>De in <span class=\"_ _f\"></span>2021 <span class=\"_ _f\"></span>uitgewerkte i<span class=\"_ _f\"></span>mpairment <span class=\"_ _3\"></span>analyse <span class=\"_ _f\"></span>m.b.t. Ea<span class=\"_ _f\"></span>sy<span class=\"_ _4\"></span>Order <span class=\"_ _f\"></span>gaf aanleidin<span class=\"_ _3\"></span>g <span class=\"_ _3\"></span>tot <span class=\"_ _f\"></span>het aanlegg<span class=\"_ _f\"></span>en van <span class=\"_ _f\"></span>een netto <span class=\"_ _f\"></span>bijzondere <span class=\"_ _f\"></span>waardeve<span class=\"_ _3\"></span>rmindering <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3a\"></span>en vas<span class=\"_ _f\"></span>te acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>kEUR. <span class=\"_ _f\"></span>Eind <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>zijn er geen indicaties<span class=\"_ _f\"></span> dat deze bijzondere waarde<span class=\"_ _f\"></span>vermindering al dan niet gedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lijk teruggedraaid<span class=\"_ _f\"></span> kan worden. <span class=\"_ _2\"></span>Dit <span class=\"_ _b\"></span>feit <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>meteen <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>verklaring <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>afname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>reguliere <span class=\"_ _2\"></span>afschrijvingslast <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>h<span class=\"_ _4\"></span>et boekjaar 2022 (1.2<span class=\"_ _f\"></span>6<span class=\"_ _4\"></span>7 kEUR<span class=\"_ _3\"></span>) in vergelijking <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>et het vor<span class=\"_ _3\"></span>ige jaar (1.600 kEUR<span class=\"_ _f\"></span>). 33.<span class=\"ls0\">3<span class=\"ls25\">. </span>Voorzieningen </span>31.12.2022 31.12.2021 Voorzieningen<span class=\"_ _4\"></span> Noot<span class=\"ls0\"> </span>kEUR kEUR Voorzieningen (dotatie + <span class=\"_ _4\"></span>; terugneming <span class=\"_ _4\"></span>-) (18)<span class=\"ls0\"> </span>(145)<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>Totaal (145) 175<span class=\"ls0\"> </span>In <span class=\"_ _4\"></span>2021 <span class=\"_ _2\"></span>werd <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>voorzien<span class=\"_ _f\"></span>ing <span class=\"_ _2\"></span>aangelegd <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>175 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>dekking <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>geschillen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>(administratieve boete <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>FS<span class=\"_ _f\"></span>MA <span class=\"_ _7\"> </span>m.b.t. <span class=\"_\"> </span>inkoop <span class=\"_ _7\"> </span>eigen <span class=\"_\"> </span>aandelen <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>150 <span class=\"_\"> </span>kEUR <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>geschil <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>gewezen<span class=\"_ _f\"></span> personeelslid van<span class=\"_ _3\"></span> 25 kEUR).  Deze bedragen werden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>afgewikkeld in 2022. In 2022 werd een voorziening<span class=\"_ _3\"></span> aangelegd ter dekking<span class=\"_ _3\"></span> van een <span class=\"_ _2\"></span>nieuw <span class=\"_ _4\"></span>geschil <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>personeelslid<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>ten <span class=\"_ _2\"></span>belope<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _2\"></span>Zodoende <span class=\"_ _4\"></span>leidt <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>netto<span class=\"_ _4\"></span>-opbrengst van 14<span class=\"_ _f\"></span>5<span class=\"_ _4\"></span> kEUR in de winst- en <span class=\"_ _f\"></span>verliesrekening van 2022.  (33) <span class=\"_ _11\"> </span> <span class=\"_ _14\"> </span> <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>Afschrijvingen, <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>bijzondere <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _3\"></span>ringsverliezen <span class=\"_ _11\"> </span>op <span class=\"_ _14\"> </span>vaste <span class=\"_ _11\"> </span>activa <span class=\"_ _14\"> </span>en voorzieningen<span class=\"_ _f\"></span> 33.1. Afschrijvingen<span class=\"_ _f\"></span> De afschrijvingen <span class=\"_ _3\"></span>kunnen als v<span class=\"_ _3\"></span>olgt worden gedetaill<span class=\"_ _f\"></span>eerd: 31.12.20<span class=\"ls2d\">22</span> 31.12.2021 Afschrijvingen  Noot<span class=\"ls0\"> </span>kEUR kEUR Afschrijvingen immateri\u00eble v<span class=\"_ _4\"></span>aste activa<span class=\"_ _4\"></span> (7)<span class=\"ls0\"> </span>764<span class=\"ls0\"> </span>1.085 Afschrijvingen materi\u00eble vas<span class=\"_ _4\"></span>te activa<span class=\"_ _4\"></span> (8)<span class=\"ls0\"> </span>503<span class=\"ls0\"> </span>515<span class=\"ls0\"> </span>Totaal 1.267<span class=\"ls0\"> </span>1.600<span class=\"ls0\"> </span>De <span class=\"_ _14\"> </span>afschrijvingslasten<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _14\"> </span>immateri\u00eble <span class=\"_ _14\"> </span>vaste <span class=\"_ _14\"> </span>activa <span class=\"_ _14\"> </span>omvatten <span class=\"_ _14\"> </span>zowel <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>afschrijvingslast<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>o<span class=\"_ _4\"></span>p immateri\u00eble<span class=\"_ _3\"></span> activa<span class=\"_ _f\"></span> die in <span class=\"_ _3\"></span>het <span class=\"_ _f\"></span>kader van <span class=\"_ _3\"></span>de o<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ername <span class=\"_ _f\"></span>ge\u00efdentificeerd <span class=\"_ _f\"></span>werden als <span class=\"_ _f\"></span>de afschrijvingslast<span class=\"_ _f\"></span>en op de ontwikkelin<span class=\"_ _f\"></span>gsko<span class=\"_ _4\"></span>sten die sind<span class=\"_ _f\"></span>sdien werden geactiveerd. <span class=\"_ _3\"></span>  De <span class=\"_ _3\"></span>afschrijvingen <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>materi\u00eble <span class=\"_ _f\"></span>vaste acti<span class=\"_ _f\"></span>va hebben<span class=\"_ _f\"></span> vooral <span class=\"_ _f\"></span>betrekking <span class=\"_ _f\"></span>op d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>gebruiksrechten <span class=\"_ _f\"></span>als <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p h<span class=\"_ _f\"></span>et wagenpark. (34) <span class=\"_ _13\"> </span>Netto bijzonde<span class=\"_ _3\"></span>re waardev<span class=\"_ _3\"></span>erminderingsverlie<span class=\"_ _3\"></span>zen op vlottende act<span class=\"_ _3\"></span>iva    Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Netto bijzondere waard<span class=\"_ _4\"></span>everminderingsverliezen <span class=\"_ _4\"></span> 31.12.2022 31.12.2021 op vlottende activ<span class=\"_ _4\"></span>a Noot<span class=\"ls0\"> </span>kEUR kEUR Waardeverminderingen op<span class=\"_ _4\"></span> vorderingen <span class=\"_ _4\"></span> (10), (15) 2.473 1.837 Waardeverminderingen op<span class=\"_ _4\"></span> voorraden<span class=\"_ _4\"></span> (12) 87<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>Totaal 2.560<span class=\"ls0\"> </span>1.835<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>waardevermind<span class=\"_ _f\"></span>eringen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>niet<span class=\"_ _4\"></span>-gerealiseerde<span class=\"_ _f\"></span> als de <span class=\"_ _4\"></span>gerealiseerde waard<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>erminderingen evenals de provisie voor kredietverliezen. De hoogte van het bedrag is med<span class=\"_ _3\"></span>e afhankelijk van het <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>verblijvend gedeelt<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>an het contra<span class=\"_ _f\"></span>ct op het moment van de<span class=\"_ _f\"></span> kennisgeving <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>faling. <span class=\"_ _6\"> </span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>meer <span class=\"_ _6\"> </span>details <span class=\"_ _6\"> </span>inzake <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>geboekte <span class=\"_ _6\"> </span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _6\"> </span>op uitstaande vorderingen uit <span class=\"_ _4\"></span>financi\u00eble leasing verwijzen we <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>de overeenkomstige balansrubrieken<span class=\"_ _f\"></span> (noot 10 en 15).<span class=\"_ _3\"></span> (35) <span class=\"_ _13\"> </span>Overige lasten<span class=\"_ _3\"></span>      Deze rubriek kan<span class=\"_ _3\"></span> als volgt verder w<span class=\"_ _3\"></span>orden gedetaill<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rd: 31.12.2022 31.12.2021 Overige lasten kEUR kEUR Huisvesting 294<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>Autokosten 537<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Materiaalkosten 210<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Communicatiekosten<span class=\"_ _4\"></span> 238<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>Vergoeding van het manage<span class=\"_ _4\"></span>ment <span class=\"_ _4\"></span> 997<span class=\"ls0\"> </span>1.193 Overige vergoedingen en er<span class=\"_ _4\"></span>elonen<span class=\"_ _4\"></span> 4.127 1.992 Onderaannemingen<span class=\"_ _4\"></span> 196<span class=\"ls0\"> </span>223<span class=\"ls0\"> </span>Beursnotering<span class=\"_ _4\"></span> 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Representatie en vertegen<span class=\"_ _4\"></span>woordiging<span class=\"_ _4\"></span> 136<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Sales en marketing<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Interimpersoneel<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>Administratie 225<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Niet-aftrekbare BTW en a<span class=\"_ _4\"></span>ndere bedrijfsbelas<span class=\"_ _4\"></span>tingen<span class=\"_ _4\"></span> 242<span class=\"ls0\"> </span>72<span class=\"ls0\"> </span>Andere 163<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 8.323<span class=\"ls0\"> </span>5.560<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>toename <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>lasten <span class=\"_ _f\"></span>2.763 <span class=\"_ _f\"></span>kEUR <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>toenemen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>5.560 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> in 2021 tot 8.323 kEUR. Het aandeel van <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap bedraagt hierin 1.723 kEUR,<span class=\"_ _f\"></span> waarvan <span class=\"_\"> </span>1.682 <span class=\"_\"> </span>kEUR <span class=\"_ _7\"> </span>teru<span class=\"_ _f\"></span>g <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>vinden <span class=\"_ _7\"> </span>is <span class=\"_\"> </span>onder <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>overige<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>vergoed<span class=\"_ _4\"></span>ingen <span class=\"_\"> </span>en <span class=\"_\"> </span>erelonen. <span class=\"_\"> </span>Naast <span class=\"_ _7\"> </span>de<span class=\"_ _f\"></span> vergoeding van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lokaal m<span class=\"_ _4\"></span>anagement omvat <span class=\"_ _4\"></span>deze post <span class=\"_ _4\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald aan zelfstandige verkopers.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>Het merendeel van de door Payment Solutions gerealisee<span class=\"_ _f\"></span>rde <span class=\"_ _4\"></span>verkopen wordt<span class=\"_ _f\"></span> via dit extern verk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>opsapparaat ger<span class=\"_ _f\"></span>ea<span class=\"_ _4\"></span>liseerd.  De <span class=\"_ _f\"></span>meest sig<span class=\"_ _3\"></span>nificante <span class=\"_ _f\"></span>post <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>de overige <span class=\"_ _f\"></span>vergoeding<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>en erelon<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>die 4.<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>27 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>bedragen in<span class=\"_ _f\"></span> 2022<span class=\"_ _f\"></span>.  Zij <span class=\"_ _36\"> </span>omvat <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>h<span class=\"_ _3\"></span>ele <span class=\"_ _36\"> </span>reeks <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>derden <span class=\"_ _36\"> </span>betaalde <span class=\"_ _36\"> </span>sommen <span class=\"_ _9\"> </span>zoals <span class=\"_ _36\"> </span>advocaat<span class=\"_ _4\"></span>- <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>deurwaarderskosten, boekhouding <span class=\"_ _f\"></span>en audit<span class=\"_ _f\"></span>kosten, extern<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>consultants <span class=\"_ _3\"></span>(IT, <span class=\"_ _f\"></span><span class=\"ff37\">ontwikkelaars, <span class=\"_ _f\"></span>\u2026).  <span class=\"_ _f\"></span>De aan<span class=\"_ _f\"></span> bestuurders <span class=\"_ _f\"></span>betaalde<span class=\"_ _f\"></span> </span>vergoedingen vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de uitvoering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an hun mandaat w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden ook hierin <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgenomen.   Anderzijds is de fluctua<span class=\"_ _f\"></span>tie van een aantal posten l<span class=\"_ _f\"></span>osstaand van de contributie van <span class=\"_ _f\"></span>Payment Solutions. Zo <span class=\"_ _f\"></span>omvatten <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>vergoedingen <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>erelonen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>(\u00e9\u00e9nmalig)<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>bedrag <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>250 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>betrekking<span class=\"_ _f\"></span> heeft <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>kost <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>afgeronde <span class=\"_ _5\"> </span>migratie <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>nieuwe <span class=\"_ _5\"> </span>betaalpar<span class=\"_ _f\"></span>tner <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>meer vergoedingen beta<span class=\"_ _f\"></span>ald aan externe medewerk<span class=\"_ _f\"></span>ers (o.m. developers in het <span class=\"_ _3\"></span>softwaresegment).  Sales <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>marketing <span class=\"_ _f\"></span>kennen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>toename <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>354 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>inschakelen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>extern call center als onders<span class=\"_ _f\"></span>teuning voor voorna<span class=\"_ _3\"></span>melijk de be<span class=\"_ _f\"></span>taalterminal verkoopsactivi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>iten.  Niet-aftrekbare <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>en <span class=\"_ _2\"></span>andere <span class=\"_ _b\"></span>bedrijfsbelastingen <span class=\"_ _2\"></span>omvat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2022 <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>administratieve <span class=\"_ _2\"></span>schikking <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an 150 kEUR <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>inkoop <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen. D<span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>bedrag was <span class=\"_ _4\"></span>reeds <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>geconsolideerde cijfers <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>2021 verwerkt als een <span class=\"_ _f\"></span>voorziening en is in 2022 <span class=\"_ _f\"></span>effectief betaald.  (41) <span class=\"_ _13\"> </span>Afwaardering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an activa  In <span class=\"_ _f\"></span>overeenstemming <span class=\"_ _f\"></span>met <span class=\"_ _3\"></span>IFRS <span class=\"_ _f\"></span>3 <span class=\"ff37\">\u2013</span> <span class=\"_ _f\"></span>Bedrijfscombin<span class=\"_ _3\"></span>aties <span class=\"_ _f\"></span>moet go<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>dwill <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>voortkomt bij <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>consolidatie<span class=\"_ _f\"></span> jaarlijks getest <span class=\"_ _4\"></span>worden voor <span class=\"_ _4\"></span>bijzondere waardevermin<span class=\"_ _f\"></span>deringen <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>frequenter als er <span class=\"_ _4\"></span>indicaties <span class=\"_ _4\"></span>zijn dat de <span class=\"_ _c\"></span>goo<span class=\"_ _4\"></span>dwill <span class=\"_ _c\"></span>niet <span class=\"_ _c\"></span>correct <span class=\"_ _e\"></span>is <span class=\"_ _c\"></span>gewaardeerd <span class=\"_ _c\"></span>conform <span class=\"_ _e\"></span>IAS <span class=\"_ _c\"></span>36 <span class=\"_ _e\"> </span> <span class=\"_ _9\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_ _c\"></span>Bijzondere <span class=\"_ _e\"></span>waardever<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inderingen <span class=\"_ _c\"></span>van activa. Deze norm <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ereist daaren<span class=\"_ _3\"></span>boven dat goodwill v<span class=\"_ _f\"></span>anaf de acquisitiedatum wordt toegewez<span class=\"_ _f\"></span>en aan de <span class=\"_ _12\"> </span>kasstroomgenererend<span class=\"_ _3\"></span>e <span class=\"_ _12\"> </span>ee<span class=\"_ _4\"></span>nheden, <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>verondersteld <span class=\"_ _12\"> </span>worden <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>sy<span class=\"_ _4\"></span>nergie\u00ebn <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de bedrijfscombinaties <span class=\"_ _c\"></span>te <span class=\"_ _9\"> </span>genieten. <span class=\"_ _e\"> </span>De <span class=\"_ _9\"> </span>kasstroomgener<span class=\"_ _f\"></span>erende <span class=\"_ _9\"> </span>eenheden <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>dewelke <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>goodwill <span class=\"_ _9\"> </span>is toegerekend, <span class=\"_ _2\"></span>werd<span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>getest <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _2\"></span>van de eenheid te verg<span class=\"_ _f\"></span>elijken met de recupereerbare <span class=\"_ _f\"></span>waarde. De <span class=\"_ _36\"> </span>Groep <span class=\"_ _36\"> </span>gebruikt <span class=\"_ _36\"> </span>kasstroomschattin<span class=\"_ _3\"></span>gen <span class=\"_ _9\"> </span>v<span class=\"_ _4\"></span>oor <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>4 <span class=\"_ _36\"> </span>individuele <span class=\"_ _36\"> </span>kasstroomgenererend<span class=\"_ _3\"></span>e <span class=\"_ _36\"> </span>eenheden waaraan goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>toegewezen : <span class=\"_ _4\"></span>Keyware <span class=\"_ _4\"></span>Smart Card <span class=\"_ _4\"></span>Division (betaalterminals), P<span class=\"_ _4\"></span>ayment <span class=\"_ _4\"></span>Solutions<span class=\"_ _f\"></span> (betaalterminals<span class=\"_ _3\"></span>), EasyOrder (bet<span class=\"_ _3\"></span>aalapp) en Magellan<span class=\"_ _f\"></span> (software).  Voor <span class=\"_ _3\"></span>elk <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span>kasstroomgenererende<span class=\"_ _3\"></span> eenhed<span class=\"_ _f\"></span>en is <span class=\"_ _f\"></span>er een <span class=\"_ _f\"></span>specifieke d<span class=\"_ _3\"></span>iscontofa<span class=\"_ _3\"></span>ctor <span class=\"_ _3\"></span>(<span class=\"ff33\">WACC</span>) b<span class=\"_ _3\"></span>epaald, zijn toekomstig<span class=\"_ _3\"></span>e verwacht<span class=\"_ _3\"></span>e operationele kasstr<span class=\"_ _f\"></span>omen uitgewerkt en is de gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ei beoordeeld.  Op <span class=\"_ _b\"></span>basis <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>per <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>december <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>uitgevoerde <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>testen <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>Raad <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Bestuur <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an mening dat er <span class=\"_ _4\"></span>geen bijzondere waardevermind<span class=\"_ _f\"></span>ering dient <span class=\"_ _4\"></span>geboekt te worden ten laste van <span class=\"_ _4\"></span>2022. We herinneren <span class=\"_ _b\"></span>eraan <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>andere <span class=\"_ _b\"></span>immateri<span class=\"_ _f\"></span>\u00eble <span class=\"_ _c\"></span>vaste <span class=\"_ _c\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>materi\u00eble <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>aste <span class=\"_ _b\"></span>activa <span class=\"_ _b\"></span>van EasyOrder <span class=\"_ _f\"></span>reeds h<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>voorwerp <span class=\"_ _f\"></span>maakten van <span class=\"_ _f\"></span>een <span class=\"_ _3\"></span>bijzondere <span class=\"_ _f\"></span>waardeverminderin<span class=\"_ _3\"></span>g van <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>kEUR en<span class=\"_ _f\"></span> dat<span class=\"_ _3\"></span> in 2020 de goodwill reeds <span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rd afgeschreven v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>or 231 kEUR. Er zi<span class=\"_ _3\"></span>jn geen indicaties dat de bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndere waardeverminderin<span class=\"_ _f\"></span>g o<span class=\"_ _4\"></span>p de activ<span class=\"_ _f\"></span>a v<span class=\"_ _4\"></span>an Eas<span class=\"_ _3\"></span>yOrder niet lan<span class=\"_ _3\"></span>ger verantwoord is.   Voor meer uitleg hi<span class=\"_ _3\"></span>eromtrent w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt verwezen<span class=\"_ _f\"></span> naar Goodwill (noot 6). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-4": {
   "value": "(10)   <span class=\"_ _c\"></span>Vorderingen uit financi\u00eble <span class=\"_ _f\"></span>leasing op lange termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden <span class=\"_ _f\"></span>samengevat: 31.12.2022 31.12.2021 Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> lange termijn kEUR kEUR Netto contante waard<span class=\"_ _4\"></span>e leasecontracten<span class=\"_ _4\"></span> 8.974 7.604 Provisie verbreking op<span class=\"_ _4\"></span>enstaande contracten<span class=\"_ _4\"></span> (672)<span class=\"ls0\"> </span>(504)<span class=\"ls0\"> </span>Totaal 8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Onder <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>vordering<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>fin<span class=\"_ _f\"></span>anci\u00eble <span class=\"_ _2\"></span>leasing <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lange <span class=\"_ _2\"></span>termijnged<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>lte <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ordering <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _2\"></span>d<span class=\"_ _f\"></span>e financi\u00eble <span class=\"_ _9\"> </span>lease-overeenkomst<span class=\"_ _3\"></span>en <span class=\"_ _36\"> </span>opgenomen <span class=\"_ _9\"> </span>conform <span class=\"_ _36\"> </span>IFRS <span class=\"_ _9\"> </span>16, <span class=\"_\"> </span>r<span class=\"_ _f\"></span>ekening <span class=\"_\"> </span>houd<span class=\"_ _f\"></span>end <span class=\"_ _36\"> </span>met <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>impliciete<span class=\"_ _f\"></span> rentevoet <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>kracht<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oment <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>omzeterkennin<span class=\"_ _3\"></span>g. <span class=\"_ _4\"></span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>voorges<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>lde <span class=\"_ _4\"></span>boekjaren <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span><span class=\"ls21\">21<span class=\"_ _4\"></span></span> <span class=\"_ _2\"></span>en<span class=\"_ _f\"></span> 2022 bedraagt dez<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>onveranderd 5%.  Op <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _e\"> </span>20<span class=\"ls21\">22<span class=\"_ _4\"></span></span> <span class=\"_ _e\"> </span>stemt <span class=\"_ _e\"> </span>deze <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rdering<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>overeen <span class=\"_ _e\"> </span>met <span class=\"_ _9\"> </span>een <span class=\"_ _e\"></span>netto <span class=\"_ _e\"> </span>boekwaarde <span class=\"_ _c\"></span>van <span class=\"_ _9\"> </span>8<span class=\"_ _4\"></span>.302 <span class=\"_ _e\"></span>kEUR <span class=\"_ _e\"></span>in vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>7.100 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ber <span class=\"_ _4\"></span>2021. <span class=\"_ _2\"></span>Dit <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>nettobedragen, <span class=\"_ _4\"></span>m.a.w. <span class=\"_ _2\"></span>na <span class=\"_ _4\"></span>afwaardering <span class=\"_ _4\"></span>van het openstaand kapita<span class=\"_ _f\"></span>al m<span class=\"_ _4\"></span>.b.t. de vorderin<span class=\"_ _3\"></span>gen uit finan<span class=\"_ _f\"></span>ci\u00eble <span class=\"_ _4\"></span>lease ten ge<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>olge van termin<span class=\"_ _3\"></span>alklanten die i<span class=\"_ _f\"></span>n faling <span class=\"_ _5\"> </span>kunnen <span class=\"_ _6\"> </span>gaan <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>bijkomende <span class=\"_ _5\"> </span>mate <span class=\"_ _5\"> </span>een <span class=\"_ _6\"> </span>provisie <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>churn <span class=\"_ _5\"> </span>rate <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>EasyOrder softwareklanten. <span class=\"_ _c\"></span>Deze <span class=\"_ _e\"> </span>provisie <span class=\"_ _e\"> </span>vertegenwoordigt <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zgn. <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>erwachte <span class=\"_ _e\"> </span>kredietverliezen <span class=\"_ _c\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">expected <span class=\"_ _e\"> </span>credit<span class=\"_ _3\"></span> </span>losses<span class=\"ff2f\">).  </span>Een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>168 <span class=\"_ _b\"></span>kEUR <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>aangelegd <span class=\"_ _2\"></span>ten <span class=\"_ _b\"></span>laste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2022, <span class=\"_ _b\"></span>waardoor <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _2\"></span>toeneemt <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>6<span class=\"_ _4\"></span>72 kEUR, om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rekenin<span class=\"_ _f\"></span>g <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>houden <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>hogere kredietverliezen (7<span class=\"_ _4\"></span>,5% i.p.v. <span class=\"_ _4\"></span>6% <span class=\"_ _4\"></span>in 2021)<span class=\"_ _4\"></span><span class=\"ls22\">. </span>Deze <span class=\"_ _4\"></span>verhoging is <span class=\"_ _4\"></span>in grote <span class=\"_ _4\"></span>mate <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gevolg v<span class=\"_ _4\"></span>an de <span class=\"_ _2\"></span>toetreding van <span class=\"_ _4\"></span>Payment <span class=\"_ _4\"></span>Solutions, <span class=\"_ _4\"></span>waardoor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>substantieel bedrag <span class=\"_ _4\"></span>aan financi\u00eble lease <span class=\"_ _3\"></span>vorderingen<span class=\"_ _f\"></span> w<span class=\"_ _4\"></span>orden erkend. <span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>volgende <span class=\"_ _2\"></span>maturiteit <span class=\"_ _b\"></span>kan <span class=\"_ _2\"></span>worden <span class=\"_ _b\"></span>voorgesteld, <span class=\"_ _2\"></span>zij <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span><span class=\"ff33\">nominale</span> <span class=\"_ _b\"></span>bedragen <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>gefactureerd <span class=\"_ _2\"></span>zullen worden op (middel)lang<span class=\"_ _f\"></span>e termijn (meer dan \u00e9\u00e9n ja<span class=\"_ _f\"></span>ar) :   2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Totaal Maturiteit leasevorderingen<span class=\"_ _4\"></span> kEUR kEUR kEUR kEUR kEUR kEUR kEUR 31.12.20<span class=\"ls2d\">22</span> - 3.890 3.120 2.112 846<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>9.985 31.12.2021 3.168 2.652 1.918 747<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>- 8.498  (*) zie no<span class=\"_ _3\"></span>ot (15) De <span class=\"_ _b\"></span>toename <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>deze <span class=\"_ _b\"></span>rubriek <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>2022 <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>gevolg <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acquisitie <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>P<span class=\"_ _4\"></span>ayment <span class=\"_ _b\"></span>Soluti<span class=\"_ _3\"></span>ons. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>voert eenzelfde acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>iteit als <span class=\"_ _f\"></span>Keyware Smart Card<span class=\"_ _3\"></span> Division<span class=\"_ _3\"></span> waarbij haar <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntracten in<span class=\"_ _f\"></span> aanmerking komen <span class=\"_ _f\"></span>om te worden verwerkt als<span class=\"_ _f\"></span> financi\u00eble leases.  (13)<span class=\"_ _18\"> </span>Handelsvorder<span class=\"_ _3\"></span>ingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsvord<span class=\"_ _4\"></span>eringen kEUR kEUR Klantenvorderingen<span class=\"_ _4\"></span> 1.013 1.070 Te innen opbrengsten<span class=\"_ _4\"></span> 314<span class=\"ls0\"> </span>385<span class=\"ls0\"> </span>Te ontvangen kredietnota\u2019<span class=\"_ _4\"></span>s 58<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Leveranciers met debetsald<span class=\"_ _4\"></span>o 162<span class=\"ls0\"> </span>233<span class=\"ls0\"> </span>Dubieuze debiteuren<span class=\"_ _4\"></span> 95<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>Waardeverminderingen<span class=\"_ _4\"></span> (47)(15)Totaal 1.595<span class=\"ls0\"> </span>1.724<span class=\"ls0\"> </span>De <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _e\"> </span>onderscheidt <span class=\"_ _e\"></span>zich <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>vorderingen <span class=\"_ _e\"></span>die <span class=\"_ _c\"></span>via <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _c\"></span>lease <span class=\"_ _e\"></span>worden<span class=\"_ _f\"></span> verwerkt. <span class=\"_ _c\"></span>Het <span class=\"_ _e\"> </span>betreft <span class=\"_ _e\"></span>hier <span class=\"_ _e\"></span>o.a. <span class=\"_ _e\"></span>facturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>autorisatie-opbrengsten, <span class=\"_ _c\"></span>doorfacturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"></span>aan derden, vorderingen <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>.b.t. software<span class=\"_ _f\"></span> verdeeld door Magellan,  ... .   De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de klan<span class=\"_ _3\"></span>tenvorderingen <span class=\"_ _3\"></span>kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gedetaille<span class=\"_ _f\"></span>erd: Niet vervallen 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt;<span class=\"_\"> </span>6mTotaal Vervaldagen klantenv<span class=\"_ _4\"></span>orderingen<span class=\"_ _4\"></span> <span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">rv</span><span class=\"fc2 sc0\">alle</span><span class=\"fc2 sc0\">n</span>kEUR kEUR kEUR kEUR Per 31.12.2022 9<span class=\"ls54\">25</span> 42<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>1.013 Per 31.12.2021 695<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1.070 De <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>innen <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>3<span class=\"_ _4\"></span><span class=\"ls20\">14</span> <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>betreffen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>hoofdzaak <span class=\"_ _b\"></span>provisies <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>factureren <span class=\"_ _b\"></span>autorisatie-inkomsten. <span class=\"ls26\">De<span class=\"_ _f\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>maturitei<span class=\"_ _3\"></span>t van de te innen opbr<span class=\"_ _f\"></span>engsten is lager dan 3 maanden.   </span></span>De te ontvangen cr<span class=\"_ _f\"></span>editnota\u2019s betreffen vordering<span class=\"_ _f\"></span>en die hun <span class=\"ff2f\">ontstaan vinden in verkeerde fac<span class=\"_ _f\"></span>turaties. </span>De <span class=\"_ _e\"></span>dubieuze <span class=\"_ _c\"></span>debiteuren <span class=\"_ _c\"></span>betreffen <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>so<span class=\"_ _4\"></span>ftwareseg<span class=\"_ _f\"></span>ment. <span class=\"_ _e\"></span>Op <span class=\"_ _e\"></span>basis <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>jaareinde <span class=\"_ _c\"></span>analyse <span class=\"_ _e\"></span>werden bijkomend <span class=\"_ _2\"></span>77 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>dub<span class=\"_ _3\"></span>ieuze <span class=\"_ _2\"></span>debiteuren <span class=\"_ _2\"></span>erkend<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>waardevermi<span class=\"_ _f\"></span>ndering <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>is aangelegd ten la<span class=\"_ _3\"></span>ste van 2022.  (15) <span class=\"_ _2c\"> </span>Vorderingen uit fina<span class=\"_ _3\"></span>nci\u00eble leasing<span class=\"_ _f\"></span> op korte termijn Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Vorderingen uit financi\u00eb<span class=\"_ _4\"></span>le leasing <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span>  31.12.2022 31.12.2021 korte termijn kEUR kEUR Uitstaande v<span class=\"_ _4\"></span>orderingen en netto con<span class=\"_ _4\"></span>tante waarde leasecon<span class=\"_ _4\"></span>tracten<span class=\"_ _4\"></span> 9.247 8.238 Afwaardering lease debiteur<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> (1.252) (1.092) Totaal 7.995<span class=\"ls0\"> </span>7.146<span class=\"ls0\"> </span>Deze <span class=\"_ _5\"> </span>rubriek <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>o<span class=\"_ _4\"></span>.a. <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>korte <span class=\"_ _5\"> </span>te<span class=\"_ _4\"></span>rmijngedeel<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>vordering <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>financi\u00eble <span class=\"_ _5\"> </span>lease<span class=\"_ _4\"></span>-overeenkomsten <span class=\"_ _c\"></span>verwerkt<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>conform <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Standaard <span class=\"_ _c\"></span>IFRS <span class=\"_ _e\"> </span>16. <span class=\"_ _e\"> </span>Ook <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>reeds <span class=\"_ _e\"> </span>gefactureerde, <span class=\"_ _c\"></span>openstaande bedragen maken hier<span class=\"_ _f\"></span> deel van uit.  De <span class=\"_ _5\"> </span>provisie <span class=\"_ _5\"> </span>voor <span class=\"_ _5\"> </span>afwaard<span class=\"_ _f\"></span>ering <span class=\"_ _5\"> </span>debiteuren <span class=\"_ _5\"> </span>omvat <span class=\"_ _5\"> </span>zowel <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>afwaarderin<span class=\"_ _3\"></span>g <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>reeds <span class=\"_ _5\"> </span>gefactureerde<span class=\"_ _f\"></span> bedragen als de ve<span class=\"_ _3\"></span>rwachte kredie<span class=\"_ _f\"></span>tv<span class=\"_ _4\"></span>erliezen <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>p de lease c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ntracten op ten h<span class=\"_ _f\"></span>oogste \u00e9\u00e9n jaar.  De toena<span class=\"_ _f\"></span>me van <span class=\"_ _3\"></span>zowel <span class=\"_ _f\"></span>de uitstaande <span class=\"_ _f\"></span>vorderingen als <span class=\"_ _3a\"></span>de provisie z<span class=\"_ _3\"></span>ijn <span class=\"_ _3\"></span>het gev<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lg v<span class=\"_ _f\"></span>an de <span class=\"_ _3\"></span>toetreding <span class=\"_ _f\"></span>van de overgenomen venn<span class=\"_ _f\"></span>ootsc<span class=\"_ _4\"></span>hap. (16)<span class=\"_ _18\"> </span>Liquide middelenDe liquide middelen,<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>f kas en kas<span class=\"_ _f\"></span>equivalenten, evolueren als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt: 31.12.2022 31.12.2021 Liquide middelen<span class=\"_ _4\"></span> kEUR kEUR Liquide middelen<span class=\"_ _4\"></span> 2.231 1.718 Totaal 2.231<span class=\"ls0\"> </span>1.718<span class=\"ls0\"> </span>In <span class=\"_ _3\"></span>het kader <span class=\"_ _f\"></span>van h<span class=\"_ _f\"></span>aar activiteiten <span class=\"_ _f\"></span>als <span class=\"_ _3\"></span>NSP (<span class=\"ff33\">Ne<span class=\"_ _f\"></span>twork Se<span class=\"_ _f\"></span>rvice Provider<span class=\"ff2f\">) <span class=\"_ _f\"></span>wordt de <span class=\"_ _f\"></span>Groep <span class=\"_ _3\"></span>geconfronteerd <span class=\"_ _f\"></span>met </span></span>het geg<span class=\"_ _f\"></span>even dat er<span class=\"_ _3\"></span> geldbe<span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>gingen <span class=\"_ _3\"></span>plaatsvinden<span class=\"_ _f\"></span> over zogenaa<span class=\"_ _f\"></span>mde derdenreke<span class=\"_ _3\"></span>ningen. <span class=\"_ _3\"></span>Per 31<span class=\"_ _f\"></span> december<span class=\"_ _f\"></span> is het saldo evenwel ni<span class=\"_ _3\"></span>hil voor de <span class=\"_ _f\"></span>2 boekjaren. Eind <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>edragen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>liquide <span class=\"_ _2\"></span>middelen <span class=\"_ _4\"></span>2.231 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _4\"></span>hetgeen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>to<span class=\"_ _3\"></span>ename <span class=\"_ _2\"></span>ver<span class=\"_ _3\"></span>tegenwoordigt <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>513 kEUR <span class=\"_ _4\"></span>in vergelijking met 2021. <span class=\"_ _4\"></span>Voor een meer <span class=\"_ _4\"></span>exhaustief beeld <span class=\"_ _4\"></span>in de <span class=\"_ _4\"></span>diverse bewegingen van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>liquid<span class=\"_ _f\"></span>e middelen verwijzen<span class=\"_ _3\"></span> wij naar het k<span class=\"_ _f\"></span>asstroomoverzicht.  (20)<span class=\"_ _18\"> </span>Leningen <span class=\"ff3b\">\u2013</span> langlop<span class=\"_ _3\"></span>ende verpli<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>htingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Leningen <span class=\"ff37\">\u2013</span> langlopend<span class=\"_ _4\"></span>e verplichtingen<span class=\"_ _4\"></span> kEUR kEUR Financiering KBC Bank<span class=\"_ _4\"></span> 638<span class=\"ls0\"> </span>- Financiering Belfius Bank<span class=\"_ _4\"></span> 14<span class=\"ls0\"> </span>183<span class=\"ls0\"> </span>Financiering Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>G\u00e9n\u00e9rale 222<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Totaal 874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>KBC Bank In 2022 werden tw<span class=\"_ _f\"></span>ee leningen aangegaan bij KBC Ban<span class=\"_ _f\"></span>k. Een <span class=\"_ _c\"></span>eerste <span class=\"_ _b\"></span>lening <span class=\"_ _c\"></span>werd <span class=\"_ _c\"></span>gecontracteerd <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>oog <span class=\"_ _c\"></span>op <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>verwerving <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>aandelen <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Payment Solutions <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrag v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>1.000 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _4\"></span>af <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>betalen in <span class=\"_ _2\"></span>60 <span class=\"_ _4\"></span>maandelijkse <span class=\"_ _4\"></span>schijven. <span class=\"_ _2\"></span>Het<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>lang<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>termijn<span class=\"_ _f\"></span> gedeelte <span class=\"_ _f\"></span>bedraagt <span class=\"_ _f\"></span>638 k<span class=\"_ _3\"></span>EUR <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>het korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>gedeelte <span class=\"_ _f\"></span>200 kEUR. <span class=\"_ _3a\"></span>De intrest<span class=\"_ _f\"></span>voet is <span class=\"_ _f\"></span>0,83% <span class=\"_ _f\"></span>en d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>lening loopt ten einde <span class=\"_ _3\"></span>op 14 febru<span class=\"_ _3\"></span>ari 2027.   Een <span class=\"_ _7\"> </span>tweede<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>lening <span class=\"_ _7\"> </span>financiert <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>vennootschapsbel<span class=\"_ _f\"></span>asting. <span class=\"_ _7\"> </span>Van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>opgenomen <span class=\"_ _7\"> </span>som <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>400 <span class=\"_ _7\"> </span>kEUR,<span class=\"_ _f\"></span> afbetaalbaar <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>maandelijkse <span class=\"_ _b\"></span>schijven, <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>restant <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>100 <span class=\"_ _b\"></span>kEUR <span class=\"_ _c\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>inden <span class=\"_ _b\"></span>onder <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>korte termijn leningen.<span class=\"_ _3\"></span> De intres<span class=\"_ _3\"></span>tvoet bedraagt 0,6<span class=\"_ _f\"></span>9<span class=\"_ _4\"></span>% en de eindd<span class=\"_ _3\"></span>atum is 7 <span class=\"_ _3\"></span>maart 2023.  Belfius Bank Dit betreft <span class=\"_ _f\"></span>een lening <span class=\"_ _3\"></span>van 500 <span class=\"_ _f\"></span>kEUR aangegaan in<span class=\"_ _f\"></span> 2021 ter financi<span class=\"_ _f\"></span>ering van cap<span class=\"_ _f\"></span>ex<span class=\"_ _4\"></span>, die in <span class=\"_ _f\"></span>3<span class=\"_ _4\"></span>6 ma<span class=\"_ _f\"></span>andelijkse bedragen <span class=\"_ _b\"></span>wordt <span class=\"_ _c\"></span>afgekort. <span class=\"_ _b\"></span>Daarbij <span class=\"_ _c\"></span>is <span class=\"_ _b\"></span>14 <span class=\"_ _c\"></span>kEUR <span class=\"_ _c\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>residu <span class=\"_ _b\"></span>gedeelte <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>lange <span class=\"_ _b\"></span>termijn <span class=\"_ _c\"></span>terwijl <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>korte<span class=\"_ _f\"></span> termijn <span class=\"_ _4\"></span>gedeelte <span class=\"_ _4\"></span>169 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>bedraagt. <span class=\"_ _4\"></span>De <span class=\"_ _2\"></span>intrest<span class=\"_ _3\"></span>voet <span class=\"_ _2\"></span>i<span class=\"_ _f\"></span>s <span class=\"_ _2\"></span>1,7% <span class=\"_ _2\"></span>p<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lening <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>pt <span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>einde <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>31 januari 2024.  <span class=\"_ _3\"></span> Soci\u00e9t\u00e9 G\u00e9n\u00e9rale In 2019 <span class=\"_ _f\"></span>verst<span class=\"_ _4\"></span>rekte So<span class=\"_ _f\"></span>ci\u00e9t\u00e9 G\u00e9n\u00e9rale <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n lening<span class=\"_ _3\"></span> voor d<span class=\"_ _f\"></span>e financiering <span class=\"_ _3\"></span>van een <span class=\"_ _f\"></span>personenwagen. Het <span class=\"_ _f\"></span>betreft een totale<span class=\"_ _f\"></span> financiering <span class=\"_ _f\"></span>van 68 <span class=\"_ _f\"></span>kEUR, afbetaald<span class=\"_ _f\"></span> in 48 <span class=\"_ _f\"></span>mensualiteiten <span class=\"_ _f\"></span>van 1,4 <span class=\"_ _f\"></span>kEUR. De int<span class=\"_ _f\"></span>rest<span class=\"_ _4\"></span>last <span class=\"_ _f\"></span>bedraagt 0,79% per jaar. <span class=\"_ _3\"></span>De lange te<span class=\"_ _f\"></span>rm<span class=\"_ _4\"></span>ijn schuld hierbij i<span class=\"_ _f\"></span>s <span class=\"_ _4\"></span><span class=\"ls21\">10</span> kEUR. In <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>werd <span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>eveneens <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>soortgelijke <span class=\"_ _4\"></span>lening <span class=\"_ _4\"></span>aangegaan <span class=\"_ _4\"></span>bij <span class=\"_ _2\"></span>dezelfde <span class=\"_ _4\"></span>bankinstelling <span class=\"_ _4\"></span>ter <span class=\"_ _2\"></span>financierin<span class=\"_ _f\"></span>g van een <span class=\"_ _f\"></span>wagen voor een <span class=\"_ _f\"></span>bedrag van <span class=\"_ _f\"></span>22 kEUR, <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afl<span class=\"_ _3\"></span>ossing van <span class=\"_ _f\"></span>0,5 kEUR <span class=\"_ _3\"></span>via 48 <span class=\"_ _f\"></span>maandelijkse betaling<span class=\"_ _f\"></span>en. De lange termijn s<span class=\"_ _f\"></span>chuld bedraagt 5 kEUR. In <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>kader <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>C<span class=\"_ _f\"></span>OVID-19 <span class=\"_\"> </span>Pandemie <span class=\"_ _36\"> </span>gaf <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>Franse <span class=\"_\"> </span>Staat <span class=\"_ _36\"> </span>waarborg <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>kredietinst<span class=\"_ _f\"></span>ellingen <span class=\"_\"> </span>om<span class=\"_ _3\"></span> kredieten <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>verstrekken<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>aan <span class=\"_ _b\"></span>ondernemingen <span class=\"_ _2\"></span>en <span class=\"_ _c\"></span>dit <span class=\"_ _2\"></span>aan <span class=\"_ _c\"></span>voordelige <span class=\"_ _2\"></span>voorwaarden, <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>name <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>lage intrest <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>grace <span class=\"_ _e\"> </span>period<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>1 <span class=\"_ _e\"></span>jaar. <span class=\"_ _c\"></span><span class=\"ff37\">(l\u2019Arr\u00eat\u00e9 <span class=\"_ _e\"></span>du <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _c\"></span>mars <span class=\"_ _c\"></span>2020 <span class=\"_ _e\"> </span>accordant <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>garantie <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>l\u2019Etat <span class=\"_ _c\"></span>aux </span>\u00e9tablissements <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>cr\u00e9dit <span class=\"_ _a\"> </span>et <span class=\"_ _a\"> </span>soci\u00e9t\u00e9s <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>financement<span class=\"ff35 fs6\">)</span><span class=\"ls22\">. <span class=\"_ _a\"> </span></span>Magellan <span class=\"_ _a\"> </span>heeft <span class=\"_ _a\"> </span>beroep <span class=\"_ _14\"> </span>gedaan <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>deze gewaarborgde <span class=\"_ _b\"></span>lening <span class=\"_ _b\"></span>(<span class=\"ff37\">Pr\u00eat <span class=\"_ _b\"></span>Garanti <span class=\"_ _c\"></span>par <span class=\"_ _c\"></span>l\u2019Etat <span class=\"_ _b\"></span>(\u2018PGE\u2019)</span>) <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>nam <span class=\"_ _c\"></span>daarbij <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bedrag <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>340 <span class=\"_ _b\"></span>kEUR <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>bij Soci\u00e9t\u00e9 G\u00e9n\u00e9rale <span class=\"_ _3\"></span>op 2 juli 2020. De <span class=\"ff33\">grace pe<span class=\"_ _3\"></span>riod<span class=\"ff2f\"> van \u00e9\u00e9n jaar liep t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t 2 juli 2021. <span class=\"_ _3\"></span>De eerste terugbe<span class=\"_ _3\"></span>taling </span></span>vond <span class=\"_ _e\"></span>plaats <span class=\"_ _c\"></span>in <span class=\"_ _e\"></span>2022<span class=\"ls22\">. <span class=\"_ _c\"></span></span>Er <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>een <span class=\"_ _c\"></span>vaste <span class=\"_ _e\"></span>intrestvoet<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>1,25% <span class=\"_ _e\"></span>toegepast. <span class=\"_ _c\"></span>De <span class=\"_ _e\"></span>lange <span class=\"_ _c\"></span>te<span class=\"_ _4\"></span>rmijn <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>korte termijn schuld bedrag<span class=\"_ _3\"></span>en respectie<span class=\"_ _f\"></span>velijk 207 kEUR en 66 kEUR.<span class=\"_ _f\"></span> Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _c\"></span>bedragen <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>aflossingsverplichting<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>kEUR <span class=\"_ _c\"></span>1.432, <span class=\"_ _c\"></span>lange <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>korte<span class=\"_ _3\"></span> termijn leningen t<span class=\"_ _f\"></span>esamen beschouwd (exclusief intr<span class=\"_ _3\"></span>esten), met de onders<span class=\"_ _f\"></span>taande maturiteit:  31.12.2022 31.12.2021 Toekomstige aflossings<span class=\"_ _4\"></span>verplichtingen<span class=\"_ _4\"></span> kEUR kEUR 2022<span class=\"ls0\"> </span>- 487<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>259<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>297<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>273<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>- Totaal 1.432<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>De reconciliatie<span class=\"_ _3\"></span> tussen de bala<span class=\"_ _f\"></span>nsm<span class=\"_ _4\"></span>utaties en d<span class=\"_ _3\"></span>e kasstromen is al<span class=\"_ _f\"></span>s volgt:  Reconciliatie balans<span class=\"_ _4\"></span>mutaties leningen en kas<span class=\"_ _4\"></span>stromentabel<span class=\"_ _4\"></span> kEUR Totale leningen op 01.01.20<span class=\"_ _4\"></span><span class=\"ls59\">21</span> 2.043<span class=\"ls0\"> </span>Opname van n<span class=\"_ _4\"></span>ieuwe leningen in 2021<span class=\"_ _4\"></span> 1.150 Aflossingen van<span class=\"_ _4\"></span> de schuld in rekening courant <span class=\"_ _4\"></span>aan kredietinstellingen<span class=\"_ _2\"></span> (200)<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld (p<span class=\"_ _4\"></span>er einde 2020) en de nieuw op<span class=\"_ _4\"></span>genomen schu<span class=\"_ _4\"></span>ld in 2021<span class=\"_ _4\"></span> (2.012) Afrondingsverschil<span class=\"_ _4\"></span> 1 Totale leningen op 31.12.202<span class=\"_ _4\"></span>1 982<span class=\"ls0\"> </span>Opname van n<span class=\"_ _4\"></span>ieuwe leningen in <span class=\"_ _4\"></span><span class=\"ls2d\">2022<span class=\"_ _4\"></span></span> 1.400 Overname leningen uit <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _4\"></span>ootschap<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld (p<span class=\"_ _4\"></span>er einde <span class=\"ls2d\">2021</span>) en de n<span class=\"_ _4\"></span>ieuw opgenomen sch<span class=\"_ _4\"></span>uld in 202<span class=\"_ _4\"></span>2 (962)<span class=\"ls0\"> </span>Totale leningen op 31.12.20<span class=\"_ _4\"></span><span class=\"ls59\">22</span> 1.432<span class=\"ls0\"> </span>(21) <span class=\"_ _2c\"> </span>Leasingverplichtingen<span class=\"_ _f\"></span> <span class=\"ff3b\">\u2013<span class=\"_ _4\"></span></span> langlopen<span class=\"_ _3\"></span>de verplichtingen<span class=\"_ _f\"></span> De leasingverpli<span class=\"_ _f\"></span>chtingen betreffen uitsluitend de<span class=\"_ _f\"></span> gebruiksrechten op onr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>erende goederen.  31.12.2022 31.12.2021 Leasingverplichtingen <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> langlop<span class=\"_ _4\"></span>ende verplichtingen<span class=\"_ _4\"></span> kEUR kEUR Gebruiksrechten op on<span class=\"_ _4\"></span>roerende goederen<span class=\"_ _4\"></span> 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Totaal 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Deze gebruiksrechten<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>weerspiegelen de rechten<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>op het pand van de Vennootschap en het pand van een dochtervennootschap<span class=\"_ _3\"></span>.  De mutatie v<span class=\"_ _3\"></span>an de gebruiksrec<span class=\"_ _f\"></span>hten is als volgt :  31.12.2022 31.12.2021 Mutatie van d<span class=\"_ _4\"></span>e gebruiksrechten<span class=\"_ _4\"></span> kEUR kEUR Saldo per 01.01 578<span class=\"ls0\"> </span>818<span class=\"ls0\"> </span>Afgelost tijdens het b<span class=\"_ _4\"></span>oekjaar (234)<span class=\"ls0\"> </span>(240)<span class=\"ls0\"> </span>Nieuwe gebruiksrechten o<span class=\"_ _4\"></span>ntstaan t<span class=\"_ _4\"></span>ijdens het boekjaa<span class=\"_ _4\"></span>r  288<span class=\"ls0\"> </span>- Saldo per 31.12<span class=\"_ _4\"></span> 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Eind <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>saldo, <span class=\"_ _f\"></span>lange <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>tesamen, <span class=\"_ _3a\"></span>632 <span class=\"_ _f\"></span>kEUR, <span class=\"_ _f\"></span>met <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>onderstaande <span class=\"_ _f\"></span>maturiteit<span class=\"_ _3\"></span> van de niet verdisc<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nteerd<span class=\"_ _3\"></span>e kasstromen: 31.12.2022 31.12.2021 Toekomstige aflossings<span class=\"_ _4\"></span>verplichtingen gebruiks<span class=\"_ _4\"></span>rechten<span class=\"_ _4\"></span> kEUR kEUR 2022<span class=\"ls0\"> </span>-2342023<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>1722024<span class=\"ls0\"> </span>207<span class=\"ls0\"> </span>1722025<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2026<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2027<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>- 2028<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>- Totaal 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Reconciliatie met<span class=\"_ _3\"></span> de kasstromenta<span class=\"_ _f\"></span>bel De <span class=\"_ _1e\"> </span>reconcilia<span class=\"_ _f\"></span>tie <span class=\"_ _1e\"> </span>tussen <span class=\"_ _1a\"> </span>de <span class=\"_ _1e\"> </span>evolutie <span class=\"_ _1a\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1a\"> </span>lease <span class=\"_ _1a\"> </span>schulden <span class=\"_ _1e\"> </span>(volgens <span class=\"_ _1a\"> </span>balansmutaties) <span class=\"_ _1a\"> </span>en <span class=\"_ _1e\"> </span>de<span class=\"_ _f\"></span> financieringskasstr<span class=\"_ _f\"></span>omen uit de kasstromentabel<span class=\"_ _f\"></span> kan als volgt worden voorgest<span class=\"_ _f\"></span>eld:<span class=\"_ _4\"></span> Reconciliatie balans<span class=\"_ _4\"></span>mutaties lease verplichtin<span class=\"_ _4\"></span>gen en kasstro<span class=\"_ _4\"></span>mentabel<span class=\"_ _4\"></span> In kEUR Totale leasingverplichtingen<span class=\"_ _4\"></span> op 01.01.20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> 818<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld in 20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> (242)<span class=\"ls0\"> </span>Totale leasingverplichtingen<span class=\"_ _4\"></span> op 31.12.20<span class=\"_ _4\"></span><span class=\"ls54\">21</span> 578<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaan<span class=\"_ _4\"></span>de schuld in 20<span class=\"_ _4\"></span><span class=\"ls54\">22</span> (2<span class=\"ls54\">34<span class=\"ls0\">) </span></span>Subtotaal 344<span class=\"ls0\"> </span>Nieuwe verplichting<span class=\"_ _4\"></span> van 2022 niet via k<span class=\"_ _4\"></span>asstromen ontstaa<span class=\"_ _4\"></span>n 288<span class=\"ls0\"> </span>Totale leasingverplichtingen<span class=\"_ _4\"></span> op 31.12.20<span class=\"_ _4\"></span><span class=\"ls54\">22</span> 632<span class=\"ls0\"> </span>(22)<span class=\"_ _21\"> </span>Ha<span class=\"_ _3\"></span>ndelsschuldenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsschu<span class=\"_ _4\"></span>lden kEUR kEUR Leveranciersschulden<span class=\"_ _4\"></span> 2.071 1.133 Te ontvangen facturen<span class=\"_ _4\"></span> 753<span class=\"ls0\"> </span>527<span class=\"ls0\"> </span>Totaal 2.824<span class=\"ls0\"> </span>1.660<span class=\"ls0\"> </span>De uitstaande lev<span class=\"_ _f\"></span>eranciersschulden kunnen als volgt<span class=\"_ _f\"></span> worden uitgesplitst:   31.12.2022 31.12.2021 Leveranciersschulden<span class=\"_ _4\"></span> Aantal kEUR AankEUR <span class=\"fc2 sc0\">tal</span>Courante leveranciers<span class=\"_ _4\"></span> p.m.1.860 p.m1.000 <span class=\"fc2 sc0\">.</span>Interne consultan<span class=\"_ _4\"></span>ts 6211<span class=\"ls0\"> </span>6 133<span class=\"ls0\"> </span>Totaal 2.071<span class=\"ls0\"> </span>1.133<span class=\"ls0\"> </span>De <span class=\"_\"> </span>interne <span class=\"_\"> </span>consul<span class=\"_ _3\"></span>tants <span class=\"_\"> </span>betreffen<span class=\"_ _f\"></span> <span class=\"_\"> </span>zelfstandigen <span class=\"_\"> </span>die <span class=\"_\"> </span>p<span class=\"_ _f\"></span>rest<span class=\"_ _4\"></span>aties <span class=\"_\"> </span>leveren<span class=\"_ _f\"></span> <span class=\"_\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>Gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ep, <span class=\"_\"> </span>zoals <span class=\"_ _36\"> </span>o.a. <span class=\"_\"> </span>de gewezen CEO en de in fu<span class=\"_ _3\"></span>nctie zijnde Offi<span class=\"_ _f\"></span>cers.  De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de leve<span class=\"_ _f\"></span>ranciersschulden kunnen als volgt ged<span class=\"_ _f\"></span>etailleerd worden: Niet 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt; 6m Totaal Vervaldagen leveranci<span class=\"_ _4\"></span>ersschulden<span class=\"_ _4\"></span> vervallen  kEUR kEUR kEUR kEUR Per 31.12.2022 1.955 76<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>2.071 Per 31.12.2021 1.069 30<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>1.133 De <span class=\"_ _9\"> </span>te <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>ntvangen <span class=\"_ _e\"> </span>facturen <span class=\"_ _e\"> </span>ad <span class=\"_ _36\"> </span>753 <span class=\"_ _9\"> </span>kEUR <span class=\"_ _9\"> </span>omvatten <span class=\"_ _e\"></span>de <span class=\"_ _9\"> </span>provisies <span class=\"_ _e\"> </span>voor <span class=\"_ _9\"> </span>bonussen <span class=\"_ _e\"> </span>aan <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>management evenals <span class=\"_ _c\"></span>leveringen <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>betaalterminals. <span class=\"_ _b\"></span>De <span class=\"_ _e\"></span>toename <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>is <span class=\"_ _c\"></span>o<span class=\"_ _4\"></span>.m. <span class=\"_ _c\"></span>te <span class=\"_ _e\"></span>wijten <span class=\"_ _c\"></span>aan <span class=\"_ _e\"></span>belangrijk<span class=\"_ _f\"></span>e leveringen van b<span class=\"_ _f\"></span>et<span class=\"_ _4\"></span>aalterminals n<span class=\"_ _f\"></span>aar jaareinde, toe ten einde te kunn<span class=\"_ _3\"></span>en genieten <span class=\"_ _3\"></span>v<span class=\"ls41\">an</span> voordelige prijzen. (24) <span class=\"_ _13\"> </span>Leningen <span class=\"ff3b\">\u2013</span> kortlop<span class=\"_ _f\"></span>ende verplichtingen Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Leningen <span class=\"ff37\">\u2013</span> Kortlopende v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _4\"></span> kEUR kEUR Financiering KBC Bank<span class=\"_ _4\"></span> 298<span class=\"ls0\"> </span>- Financiering Belfius Bank<span class=\"_ _4\"></span> 169<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>Financiering Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>G\u00e9n\u00e9rale 91<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Totaal 558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>De <span class=\"_ _36\"> </span>binnen <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>12 <span class=\"_ _9\"> </span>maanden <span class=\"_ _36\"> </span>af <span class=\"_ _36\"> </span>te <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ossen <span class=\"_ _36\"> </span>bedragen <span class=\"_ _9\"> </span>betreffen <span class=\"_\"> </span>v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgende <span class=\"_ _36\"> </span>leningen <span class=\"_ _9\"> </span>met <span class=\"_\"> </span>respecti<span class=\"_ _f\"></span>evelijke uitstaande bedragen<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter finan<span class=\"_ _f\"></span>ciering van de acquisitie van <span class=\"_ _f\"></span>Payment Solutions (198 kEUR<span class=\"_ _f\"></span>)<span class=\"_ _4\"></span>; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter financierin<span class=\"_ _f\"></span>g van de vennootschapsbela<span class=\"_ _f\"></span>sting (100 kEUR); </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter finan<span class=\"_ _f\"></span>ciering van capex  (<span class=\"ls20\">16</span>9 <span class=\"ls4f\">kEU<span class=\"ls5b\">R)<span class=\"_ _f\"></span><span class=\"ls0\">; </span></span></span></span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een gewaarborgde<span class=\"_ _f\"></span> lening door de Franse staa<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>(66 kEUR); </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">twee leningen t<span class=\"_ _3\"></span>er financiering<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de aanschaffing va<span class=\"_ _3\"></span>n personenwagens (2<span class=\"_ _f\"></span>5 k<span class=\"_ _4\"></span>EUR) </span></span>Waarborgen De waarborgen v<span class=\"_ _3\"></span>erstrekt a<span class=\"_ _3\"></span>an de bankinstellingen zi<span class=\"_ _3\"></span>jn per 31 dec<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ber 2022 <span class=\"_ _f\"></span>als volgt samen te vatten. De volgende waarb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rgen gelden ten v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordele van KB<span class=\"_ _f\"></span>C Bank: \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">pand <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>aandelen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(voor <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>lening <span class=\"_ _2\"></span>verstrekt <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>V<span class=\"_ _3\"></span>ennootschap), <span class=\"_ _2\"></span>me<span class=\"_ _f\"></span>t </span></span>daarbij <span class=\"_\"> </span>een <span class=\"_\"> </span>verklaring <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>behoud <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>aangeho<span class=\"_ _f\"></span>uden <span class=\"_ _7\"> </span>Keyware <span class=\"_\"> </span>Technologi<span class=\"_ _f\"></span>es <span class=\"_ _7\"> </span>aandelen <span class=\"_\"> </span>door<span class=\"_ _f\"></span> Powergraph BV en Big<span class=\"_ _f\"></span> Friend NV (<span class=\"ff33\">letter of intent</span><span class=\"ls31\">);</span> \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">pand op <span class=\"_ _f\"></span>de ondernemingsg<span class=\"_ _f\"></span>oederen ten belop<span class=\"_ _f\"></span>e van 400 <span class=\"_ _3\"></span>kEUR (<span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r d<span class=\"_ _3\"></span>e lening <span class=\"_ _f\"></span>ve<span class=\"_ _4\"></span>rstrekt <span class=\"_ _f\"></span>aan Keyware<span class=\"_ _f\"></span> </span></span>Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n) Er zijn geen uitstaand<span class=\"_ _3\"></span>e waarborgen <span class=\"_ _f\"></span>mee<span class=\"_ _4\"></span>r ten gu<span class=\"_ _f\"></span>nste van Belfius Bank. <span class=\"ff33\"> </span>Tenslotte <span class=\"_ _f\"></span>weze <span class=\"_ _3\"></span>vermeld <span class=\"_ _f\"></span>dat de <span class=\"_ _f\"></span>lening <span class=\"_ _f\"></span>verstrekt <span class=\"_ _f\"></span>door Soci\u00e9t\u00e9 <span class=\"_ _f\"></span>G\u00e9n\u00e9rale <span class=\"_ _f\"></span>aan Magell<span class=\"_ _f\"></span>an is <span class=\"_ _f\"></span>gewaarborgd d<span class=\"_ _f\"></span>oor de Franse Staat (\u2018<span class=\"ff33\">PGE<span class=\"_ _f\"></span><span class=\"ff37\">\u2019). <span class=\"ff2f\"> </span></span></span>(25) <span class=\"_ _13\"> </span>Leasingverpl<span class=\"_ _3\"></span>ichtingen <span class=\"ff3b\">\u2013</span> kortlopend<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Leasingverplichtingen <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> kortlo<span class=\"_ _4\"></span>pende verplichtingen<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Gebruiksrechten bedrijfspan<span class=\"_ _4\"></span>den 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Totaal 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Voor verdere t<span class=\"_ _3\"></span>oelichting verwijzen w<span class=\"_ _f\"></span>e naar Leasingverplichtin<span class=\"_ _3\"></span>gen <span class=\"ff37\">\u2013</span> langlopend (noot 2<span class=\"_ _3\"></span>1). (39)   Vergoedin<span class=\"_ _f\"></span>gen in de vorm van eigen<span class=\"_ _3\"></span> vermogensi<span class=\"_ _f\"></span>nstr<span class=\"_ _4\"></span>umenten Er <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>geen <span class=\"_ _c\"></span>lopende <span class=\"_ _b\"></span>warrantenplannen <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>eer. <span class=\"_ _b\"></span>Het <span class=\"_ _b\"></span>meest <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>warrantenplan <span class=\"_ _b\"></span>was <span class=\"_ _b\"></span>to<span class=\"_ _4\"></span>egekend <span class=\"_ _b\"></span>in 2014 <span class=\"_ _c\"></span>(B.A.V. <span class=\"_ _b\"></span>30 <span class=\"_ _c\"></span>september <span class=\"_ _b\"></span>2014) <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>voorzag <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>2.065.000 <span class=\"_ _b\"></span>aandelen. <span class=\"_ _b\"></span>De <span class=\"_ _c\"></span>laatste <span class=\"_ _b\"></span>warranten <span class=\"_ _b\"></span>we<span class=\"_ _4\"></span>rden uitgeoefend <span class=\"_ _f\"></span>in 2<span class=\"_ _f\"></span>019. Voor <span class=\"_ _f\"></span>verdere <span class=\"_ _f\"></span>details <span class=\"_ _3\"></span>rond <span class=\"_ _f\"></span>het aa<span class=\"_ _f\"></span>ntal inschrijvin<span class=\"ff37\">gsrecht<span class=\"_ _f\"></span>en (voorh<span class=\"_ _3\"></span>een <span class=\"_ _f\"></span>\u2018warranten\u2019) </span>uitgeoefend per jaar <span class=\"_ _4\"></span>verwijzen wij naar <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>Jaarversla<span class=\"_ _f\"></span>g <span class=\"_ _4\"></span>van 2020 <span class=\"_ _4\"></span>(noot (39) Vergoedingen <span class=\"_ _4\"></span>in de vorm van eigen verm<span class=\"_ _3\"></span>ogensinstrument<span class=\"_ _3\"></span>en).  Er <span class=\"_ _5\"> </span>werd <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>17 <span class=\"_ _5\"> </span>juni <span class=\"_ _5\"> </span>2019 <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>Aandelenoptieplan<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>toegekend <span class=\"_ _5\"> </span>via <span class=\"_ _5\"> </span>een <span class=\"_ _5\"> </span>Buiteng<span class=\"_ _3\"></span>ewone <span class=\"_ _5\"> </span>Algemen<span class=\"_ _f\"></span>e Ve<span class=\"ls0\">rgadering der aande<span class=\"_ _f\"></span>elhouders. Ultimo 2022 zijn er<span class=\"_ _f\"></span> nog 240.000 uitoef<span class=\"_ _3\"></span>enbare aandelenopti<span class=\"_ _f\"></span>es.<span class=\"_ _4\"></span> </span> 31.12.20<span class=\"ls1\">22</span> 31.12.20<span class=\"ls1\">21</span> Aandelenoptieplan Aandelen    Uitoefen-Aandelen    Uitoefen-opties prijs (\u20ac)<span class=\"ff2f\"> </span>opties prijs (\u20ac)<span class=\"ff2f\"> </span>Openstaand begin periode 270.000 - 450.000 - Vervallen (30.000) - (150.000) - Openstaand en uitoefenbaar einde periode 240.000<span class=\"ls0\"> </span>0,98 270.000<span class=\"ls0\"> </span>0,98 Voor <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>n<span class=\"_ _f\"></span>ominatief <span class=\"_ _36\"> </span>detail <span class=\"_ _36\"> </span>per <span class=\"_ _36\"> </span>begunstigde <span class=\"_ _36\"> </span>wordt <span class=\"_ _36\"> </span>verwezen <span class=\"_ _36\"> </span>naar <span class=\"_ _36\"> </span>het <span class=\"_ _36\"> </span>Hoofdstuk <span class=\"_ _36\"> </span>over <span class=\"_ _36\"> </span>Corporate Governance. Tot <span class=\"_ _4\"></span>dusver <span class=\"_ _4\"></span>werden nog <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>opties gelicht. <span class=\"_ _4\"></span>Het <span class=\"_ _4\"></span>lichten v<span class=\"_ _4\"></span>an deze <span class=\"_ _4\"></span>aandelenopties zou, <span class=\"_ _4\"></span>in tegenstelling <span class=\"_ _2\"></span>tot <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>warranten <span class=\"_ _2\"></span>voorheen, <span class=\"_ _2\"></span>niet <span class=\"_ _b\"></span>leiden <span class=\"_ _2\"></span>tot <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>uitr<span class=\"_ _4\"></span>eiken <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>nieuwe <span class=\"_ _b\"></span>aandelen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dus geen <span class=\"_ _7\"> </span>verwatering <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>bestaande<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>aandeelhouders <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span>zich <span class=\"_ _7\"> </span>meebrengen<span class=\"_ _f\"></span>. <span class=\"_ _5\"> </span>De <span class=\"_ _7\"> </span>Vennootscha<span class=\"_ _f\"></span>p beschikt over vold<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ende eig<span class=\"_ _f\"></span>en aandelen om hieraan te v<span class=\"_ _3\"></span>oldoen.  De 150.000 <span class=\"_ _4\"></span>vervallen aandelenopties in <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>hebben betrekking op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>voormalige <span class=\"_ _4\"></span>CEO en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>30.000 van 2022 op de ver<span class=\"_ _f\"></span>trokken CCO. (43) <span class=\"_ _13\"> </span>Financi\u00eble a<span class=\"_ _3\"></span>ctiva en passi<span class=\"_ _f\"></span>va Een overzicht van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>financi\u00eble instru<span class=\"_ _f\"></span>menten naar categorie<span class=\"_ _f\"></span> is <span class=\"_ _4\"></span>als volgt:   31.12.20<span class=\"ls5c\">22</span> 31.12.20<span class=\"ls5c\">22</span> 31.12.20<span class=\"ls5c\">21</span> 31.12.20<span class=\"ls5c\">21</span> Financi\u00eble activa en pas<span class=\"_ _4\"></span>siva kEUR kEUR kEUR kEUR Re\u00eble Re\u00eble Boekwaarde Boekwaarde waarde waarde Vorderingen uit financi\u00eble leasing 8.302 8.302 7.100 7.100 Niet vlottende activa 8.302<span class=\"ls0\"> </span>8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Handelsvorderingen 1.595 1.595 1.724 1.724 Vorderingen uit financi\u00eble leasing 7.995 7.995 7.146 7.146 Liquide middelen 2.231 2.231 1.718 1.718 Vlottende activa 11.821<span class=\"ls0\"> </span>11.821<span class=\"ls0\"> </span>10.588<span class=\"ls0\"> </span>10.588<span class=\"ls0\"> </span>Totaal financi\u00eble activa 20.123<span class=\"ls0\"> </span>20.123<span class=\"ls0\"> </span>17.688<span class=\"ls0\"> </span>17.688<span class=\"ls0\"> </span>Leningen 874<span class=\"ls0\"> </span>874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasingverplichtingen 460<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Langlopende verplichtingen 1.334<span class=\"ls0\"> </span>1.334<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>Handelsschulden 2.824 2.824 1.660 1.660 Leningen 558<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasingverplichtingen 172<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Kortlopende verplichtingen<span class=\"ff2f\"> </span>3.554<span class=\"ls0\"> </span>3.554<span class=\"ls0\"> </span>2.381<span class=\"ls0\"> </span>2.381<span class=\"ls0\"> </span>Totaal financi\u00eble passiva 4.888<span class=\"ls0\"> </span>4.888<span class=\"ls0\"> </span>3.220<span class=\"ls0\"> </span>3.220<span class=\"ls0\"> </span>De <span class=\"_ _3\"></span>belangrijkste <span class=\"_ _f\"></span>financi\u00ebl<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>activa zijn<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>financi\u00eble <span class=\"_ _f\"></span>lease <span class=\"_ _f\"></span>vorderingen. <span class=\"_ _f\"></span>Hun <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _f\"></span>waarde is <span class=\"_ _3a\"></span>bepaald aan<span class=\"_ _f\"></span> de <span class=\"_ _11\"> </span>hand <span class=\"_ _14\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>actualisatie <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>toekomstige <span class=\"_ _11\"> </span>opbrengsten,<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>zijnd<span class=\"_ _3\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>m<span class=\"_ _4\"></span>ethode <span class=\"_ _14\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _11\"> </span>d<span class=\"_ _3\"></span>e verdisconteerde l<span class=\"_ _f\"></span>ease<span class=\"_ _4\"></span>-inkomst<span class=\"_ _3\"></span>en.  De <span class=\"_\"> </span>betrokken <span class=\"_\"> </span>financi\u00eble<span class=\"_ _3\"></span> <span class=\"_\"> </span>activa <span class=\"_\"> </span>en <span class=\"_\"> </span>passiva <span class=\"_\"> </span>worden <span class=\"_\"> </span>voorgesteld <span class=\"_\"> </span>aan <span class=\"_\"> </span>geamorti<span class=\"_ _f\"></span>seerde <span class=\"_\"> </span>kostprijs. <span class=\"_\"> </span>Bij gebreke <span class=\"_ _12\"> </span>aan <span class=\"_ _13\"> </span>vergelijkba<span class=\"_ _f\"></span>re <span class=\"_ _13\"> </span>instrumenten <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>o<span class=\"_ _4\"></span>bserveerbare <span class=\"_ _2f\"> </span>marktdata <span class=\"_ _12\"> </span>is <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>niveau <span class=\"_ _12\"> </span>3 waarderingstechn<span class=\"_ _f\"></span>iek toegep<span class=\"_ _3\"></span>ast <span class=\"_ _f\"></span>zodat er <span class=\"_ _f\"></span>geen <span class=\"_ _f\"></span>verschil <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>tussen hun<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>boekwaarde en<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>hun re\u00eble <span class=\"_ _f\"></span>waarde.<span class=\"_ _f\"></span> Dit <span class=\"_ _2\"></span>geldt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>bijzonder <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rderingen, <span class=\"_ _4\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>handelsschu<span class=\"_ _f\"></span>lden <span class=\"_ _2\"></span>alsook<span class=\"_ _3\"></span> de leningen (vast<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>rentevoet).   Er <span class=\"_ _11\"> </span>is <span class=\"_ _11\"> </span>evenmin <span class=\"_ _11\"> </span>een <span class=\"_ _14\"> </span>significant <span class=\"_ _11\"> </span>verschil <span class=\"_ _11\"> </span>tussen <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>boekwaarde <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de leasingverplichtingen<span class=\"_ _f\"></span> uit hoofde van de gebruik<span class=\"_ _f\"></span>srechten op vaste activa. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-87-2": {
   "value": "(11)   <span class=\"_ _c\"></span>Andere activa De andere activa<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betreffen: 31.12.2022 31.12.2021 Andere activa kEUR kEUR Waarborgen 180<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Totaal 180<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Deze rubriek heeft uit<span class=\"_ _f\"></span>sluitend betrekking op <span class=\"_ _3\"></span>waarborgen betaald in <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntanten.  (14)  <span class=\"_ _a\"> </span>Overige vorderin<span class=\"_ _f\"></span>gen De overige vorderin<span class=\"_ _f\"></span>gen kunnen als volgt worden ged<span class=\"_ _f\"></span>etailleerd: 31.12.2022 31.12.2021 Overige vorderingen<span class=\"_ _4\"></span> kEUR kEUR Terug te vorderen BTW<span class=\"_ _4\"></span> 419<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>Terug te vorderen belas<span class=\"_ _4\"></span>tingen 464<span class=\"ls0\"> </span>471<span class=\"ls0\"> </span>Vooruitbetaalde kos<span class=\"_ _4\"></span>ten 187<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>Diverse 84<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>Totaal 1.154<span class=\"ls0\"> </span>1.276<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>betreft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tegoeden <span class=\"_ _2\"></span>bij <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>administratie, <span class=\"_ _2\"></span>inbaar <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>korte <span class=\"_ _2\"></span>termijn. <span class=\"_ _2\"></span>Het betreft <span class=\"_\"> </span>in <span class=\"_\"> </span>concreto <span class=\"_\"> </span>vo<span class=\"_ _3\"></span>ornamelijk <span class=\"_\"> </span>tegoeden <span class=\"_\"> </span>aang<span class=\"_ _f\"></span>eho<span class=\"_ _4\"></span>uden <span class=\"_\"> </span>door <span class=\"_\"> </span>de <span class=\"_\"> </span>dochterve<span class=\"_ _f\"></span>nnoo<span class=\"_ _4\"></span>tschappen <span class=\"_\"> </span>uit <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t software seg<span class=\"_ _f\"></span>ment, evenals <span class=\"_ _f\"></span>het tegoed <span class=\"_ _f\"></span>in handen <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e overgenomen <span class=\"_ _f\"></span>vennootschap<span class=\"ls22\">. </span>Na <span class=\"_ _f\"></span>balansdatum is<span class=\"_ _3\"></span> er reeds een teg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ed van 222 kE<span class=\"_ _3\"></span>UR vereffend do<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de BTW ad<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inistratie. De <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>belas<span class=\"_ _3\"></span>tingen <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>winstbelastingen <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>voortspruitend<span class=\"_ _f\"></span> uit de fiscale<span class=\"_ _3\"></span> O&amp;O incenti<span class=\"_ _f\"></span>ves. Laatstgenoemde be<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff37\">reft in casu de<span class=\"_ _f\"></span> \u2018CIR\u2019 vordering <span class=\"_ _f\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">cr\u00e9dit imp\u00f4t r<span class=\"_ _3\"></span>echerche<span class=\"ff2f ls31\">) </span></span></span>die <span class=\"_ _2\"></span>Magellan <span class=\"_ _b\"></span>SAS <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>fiscale <span class=\"_ _b\"></span>administratie <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>belope <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>443 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _c\"></span><span class=\"ls57\">De</span>rgelijke <span class=\"_ _b\"></span>incentiv<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>zijn ofwel inbaar of<span class=\"ls37\">wel<span class=\"_ _f\"></span><span class=\"ls0\"> verrekenbaar met de <span class=\"_ _3\"></span>vennootschap<span class=\"_ _f\"></span>sbelasting van het boekjaar.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span> </span></span>De vooruitbetaalde kosten zoals huur, huurlasten, ver<span class=\"_ _3\"></span>zekeringen en andere kost<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>totaliseren 1<span class=\"ls21\">87</span> <span class=\"_ _4\"></span>kEUR en liggen hier<span class=\"_ _3\"></span>mee in lijn m<span class=\"_ _3\"></span>et het saldo eind vorig b<span class=\"_ _f\"></span>oekjaar.  De post diverse vertoont te<span class=\"_ _3\"></span>rug een genormalise<span class=\"_ _3\"></span>erd niveau. Eind 2021 omvatte he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>saldo een bedrag van<span class=\"_ _f\"></span> 119 kEUR die <span class=\"_ _f\"></span>een derde pa<span class=\"_ _f\"></span>rtij onterecht ontving <span class=\"_ _3\"></span>en di<span class=\"_ _f\"></span>en<span class=\"_ _4\"></span><span class=\"ls28\">de</span> terug te st<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rten, hetg<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n is <span class=\"_ _3\"></span>geschied in <span class=\"_ _f\"></span>2022<span class=\"ls22\">. </span> Wat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bovenstaande <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>betreft <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>gesteld<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>boekwaarde <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>substantieel<span class=\"_ _f\"></span> verschilt van de w<span class=\"_ _f\"></span>erkelijke waarde bij actuali<span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>ring van deze fin<span class=\"_ _3\"></span>anci\u00eble acti<span class=\"_ _3\"></span>va. (34) <span class=\"_ _13\"> </span>Netto bijzonde<span class=\"_ _3\"></span>re waardev<span class=\"_ _3\"></span>erminderingsverlie<span class=\"_ _3\"></span>zen op vlottende act<span class=\"_ _3\"></span>iva    Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: Netto bijzondere waard<span class=\"_ _4\"></span>everminderingsverliezen <span class=\"_ _4\"></span> 31.12.2022 31.12.2021 op vlottende activ<span class=\"_ _4\"></span>a Noot<span class=\"ls0\"> </span>kEUR kEUR Waardeverminderingen op<span class=\"_ _4\"></span> vorderingen <span class=\"_ _4\"></span> (10), (15) 2.473 1.837 Waardeverminderingen op<span class=\"_ _4\"></span> voorraden<span class=\"_ _4\"></span> (12) 87<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>Totaal 2.560<span class=\"ls0\"> </span>1.835<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>waardevermind<span class=\"_ _f\"></span>eringen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>niet<span class=\"_ _4\"></span>-gerealiseerde<span class=\"_ _f\"></span> als de <span class=\"_ _4\"></span>gerealiseerde waard<span class=\"_ _f\"></span>ev<span class=\"_ _4\"></span>erminderingen evenals de provisie voor kredietverliezen. De hoogte van het bedrag is med<span class=\"_ _3\"></span>e afhankelijk van het <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>verblijvend gedeelt<span class=\"_ _f\"></span>e v<span class=\"_ _4\"></span>an het contra<span class=\"_ _f\"></span>ct op het moment van de<span class=\"_ _f\"></span> kennisgeving <span class=\"_ _5\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>faling. <span class=\"_ _6\"> </span>Voo<span class=\"_ _4\"></span>r <span class=\"_ _5\"> </span>meer <span class=\"_ _6\"> </span>details <span class=\"_ _6\"> </span>inzake <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>geboekte <span class=\"_ _6\"> </span>waardevermindering<span class=\"_ _f\"></span>en <span class=\"_ _6\"> </span>op uitstaande vorderingen uit <span class=\"_ _4\"></span>financi\u00eble leasing verwijzen we <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>de overeenkomstige balansrubrieken<span class=\"_ _f\"></span> (noot 10 en 15).<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-87-3": {
   "value": "(11)   <span class=\"_ _c\"></span>Andere activa De andere activa<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>betreffen: 31.12.2022 31.12.2021 Andere activa kEUR kEUR Waarborgen 180<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Totaal 180<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Deze rubriek heeft uit<span class=\"_ _f\"></span>sluitend betrekking op <span class=\"_ _3\"></span>waarborgen betaald in <span class=\"_ _f\"></span>co<span class=\"_ _4\"></span>ntanten.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-4": {
   "value": "(13)<span class=\"_ _18\"> </span>Handelsvorder<span class=\"_ _3\"></span>ingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Handelsvord<span class=\"_ _4\"></span>eringen kEUR kEUR Klantenvorderingen<span class=\"_ _4\"></span> 1.013 1.070 Te innen opbrengsten<span class=\"_ _4\"></span> 314<span class=\"ls0\"> </span>385<span class=\"ls0\"> </span>Te ontvangen kredietnota\u2019<span class=\"_ _4\"></span>s 58<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Leveranciers met debetsald<span class=\"_ _4\"></span>o 162<span class=\"ls0\"> </span>233<span class=\"ls0\"> </span>Dubieuze debiteuren<span class=\"_ _4\"></span> 95<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>Waardeverminderingen<span class=\"_ _4\"></span> (47)(15)Totaal 1.595<span class=\"ls0\"> </span>1.724<span class=\"ls0\"> </span>De <span class=\"_ _e\"></span>rubriek <span class=\"_ _c\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _e\"> </span>onderscheidt <span class=\"_ _e\"></span>zich <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>vorderingen <span class=\"_ _e\"></span>die <span class=\"_ _c\"></span>via <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _c\"></span>lease <span class=\"_ _e\"></span>worden<span class=\"_ _f\"></span> verwerkt. <span class=\"_ _c\"></span>Het <span class=\"_ _e\"> </span>betreft <span class=\"_ _e\"></span>hier <span class=\"_ _e\"></span>o.a. <span class=\"_ _e\"></span>facturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>autorisatie-opbrengsten, <span class=\"_ _c\"></span>doorfacturatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"></span>aan derden, vorderingen <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>.b.t. software<span class=\"_ _f\"></span> verdeeld door Magellan,  ... .   De vervaldagen <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de klan<span class=\"_ _3\"></span>tenvorderingen <span class=\"_ _3\"></span>kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gedetaille<span class=\"_ _f\"></span>erd: Niet vervallen 1m<span class=\"ls0\">-</span>6m<span class=\"ls0\"> </span>&gt;<span class=\"_\"> </span>6mTotaal Vervaldagen klantenv<span class=\"_ _4\"></span>orderingen<span class=\"_ _4\"></span> <span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">v</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">rv</span><span class=\"fc2 sc0\">alle</span><span class=\"fc2 sc0\">n</span>kEUR kEUR kEUR kEUR Per 31.12.2022 9<span class=\"ls54\">25</span> 42<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>1.013 Per 31.12.2021 695<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1.070 De <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>innen <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>3<span class=\"_ _4\"></span><span class=\"ls20\">14</span> <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>betreffen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>hoofdzaak <span class=\"_ _b\"></span>provisies <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>factureren <span class=\"_ _b\"></span>autorisatie-inkomsten. <span class=\"ls26\">De<span class=\"_ _f\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>maturitei<span class=\"_ _3\"></span>t van de te innen opbr<span class=\"_ _f\"></span>engsten is lager dan 3 maanden.   </span></span>De te ontvangen cr<span class=\"_ _f\"></span>editnota\u2019s betreffen vordering<span class=\"_ _f\"></span>en die hun <span class=\"ff2f\">ontstaan vinden in verkeerde fac<span class=\"_ _f\"></span>turaties. </span>De <span class=\"_ _e\"></span>dubieuze <span class=\"_ _c\"></span>debiteuren <span class=\"_ _c\"></span>betreffen <span class=\"_ _c\"></span>het <span class=\"_ _e\"> </span>so<span class=\"_ _4\"></span>ftwareseg<span class=\"_ _f\"></span>ment. <span class=\"_ _e\"></span>Op <span class=\"_ _e\"></span>basis <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>jaareinde <span class=\"_ _c\"></span>analyse <span class=\"_ _e\"></span>werden bijkomend <span class=\"_ _2\"></span>77 <span class=\"_ _2\"></span>kEUR <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>dub<span class=\"_ _3\"></span>ieuze <span class=\"_ _2\"></span>debiteuren <span class=\"_ _2\"></span>erkend<span class=\"_ _3\"></span>, <span class=\"_ _2\"></span>waarop <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>waardevermi<span class=\"_ _f\"></span>ndering <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>kEUR <span class=\"_ _b\"></span>is aangelegd ten la<span class=\"_ _3\"></span>ste van 2022.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-3": {
   "value": "(14)  <span class=\"_ _a\"> </span>Overige vorderin<span class=\"_ _f\"></span>gen De overige vorderin<span class=\"_ _f\"></span>gen kunnen als volgt worden ged<span class=\"_ _f\"></span>etailleerd: 31.12.2022 31.12.2021 Overige vorderingen<span class=\"_ _4\"></span> kEUR kEUR Terug te vorderen BTW<span class=\"_ _4\"></span> 419<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>Terug te vorderen belas<span class=\"_ _4\"></span>tingen 464<span class=\"ls0\"> </span>471<span class=\"ls0\"> </span>Vooruitbetaalde kos<span class=\"_ _4\"></span>ten 187<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>Diverse 84<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>Totaal 1.154<span class=\"ls0\"> </span>1.276<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>betreft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tegoeden <span class=\"_ _2\"></span>bij <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>administratie, <span class=\"_ _2\"></span>inbaar <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>korte <span class=\"_ _2\"></span>termijn. <span class=\"_ _2\"></span>Het betreft <span class=\"_\"> </span>in <span class=\"_\"> </span>concreto <span class=\"_\"> </span>vo<span class=\"_ _3\"></span>ornamelijk <span class=\"_\"> </span>tegoeden <span class=\"_\"> </span>aang<span class=\"_ _f\"></span>eho<span class=\"_ _4\"></span>uden <span class=\"_\"> </span>door <span class=\"_\"> </span>de <span class=\"_\"> </span>dochterve<span class=\"_ _f\"></span>nnoo<span class=\"_ _4\"></span>tschappen <span class=\"_\"> </span>uit <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t software seg<span class=\"_ _f\"></span>ment, evenals <span class=\"_ _f\"></span>het tegoed <span class=\"_ _f\"></span>in handen <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e overgenomen <span class=\"_ _f\"></span>vennootschap<span class=\"ls22\">. </span>Na <span class=\"_ _f\"></span>balansdatum is<span class=\"_ _3\"></span> er reeds een teg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ed van 222 kE<span class=\"_ _3\"></span>UR vereffend do<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de BTW ad<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inistratie. De <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>belas<span class=\"_ _3\"></span>tingen <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>winstbelastingen <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>voortspruitend<span class=\"_ _f\"></span> uit de fiscale<span class=\"_ _3\"></span> O&amp;O incenti<span class=\"_ _f\"></span>ves. Laatstgenoemde be<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff37\">reft in casu de<span class=\"_ _f\"></span> \u2018CIR\u2019 vordering <span class=\"_ _f\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">cr\u00e9dit imp\u00f4t r<span class=\"_ _3\"></span>echerche<span class=\"ff2f ls31\">) </span></span></span>die <span class=\"_ _2\"></span>Magellan <span class=\"_ _b\"></span>SAS <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>fiscale <span class=\"_ _b\"></span>administratie <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>belope <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>443 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _c\"></span><span class=\"ls57\">De</span>rgelijke <span class=\"_ _b\"></span>incentiv<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>zijn ofwel inbaar of<span class=\"ls37\">wel<span class=\"_ _f\"></span><span class=\"ls0\"> verrekenbaar met de <span class=\"_ _3\"></span>vennootschap<span class=\"_ _f\"></span>sbelasting van het boekjaar.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span> </span></span>De vooruitbetaalde kosten zoals huur, huurlasten, ver<span class=\"_ _3\"></span>zekeringen en andere kost<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>totaliseren 1<span class=\"ls21\">87</span> <span class=\"_ _4\"></span>kEUR en liggen hier<span class=\"_ _3\"></span>mee in lijn m<span class=\"_ _3\"></span>et het saldo eind vorig b<span class=\"_ _f\"></span>oekjaar.  De post diverse vertoont te<span class=\"_ _3\"></span>rug een genormalise<span class=\"_ _3\"></span>erd niveau. Eind 2021 omvatte he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>saldo een bedrag van<span class=\"_ _f\"></span> 119 kEUR die <span class=\"_ _f\"></span>een derde pa<span class=\"_ _f\"></span>rtij onterecht ontving <span class=\"_ _3\"></span>en di<span class=\"_ _f\"></span>en<span class=\"_ _4\"></span><span class=\"ls28\">de</span> terug te st<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rten, hetg<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n is <span class=\"_ _3\"></span>geschied in <span class=\"_ _f\"></span>2022<span class=\"ls22\">. </span> Wat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bovenstaande <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>betreft <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>gesteld<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>boekwaarde <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>substantieel<span class=\"_ _f\"></span> verschilt van de w<span class=\"_ _f\"></span>erkelijke waarde bij actuali<span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>ring van deze fin<span class=\"_ _3\"></span>anci\u00eble acti<span class=\"_ _3\"></span>va. (23) <span class=\"_ _2d\"> </span>Actuele<span class=\"_ _f\"></span> winstbelastingen <span class=\"ff3b\">\u2013</span> overige fiscale en<span class=\"_ _3\"></span> sociale<span class=\"_ _f\"></span> sc<span class=\"_ _4\"></span>hulden  Het detail is als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt: 31.12.2022 31.12.2021 Actuele winstbelastin<span class=\"_ _4\"></span>gen kEUR kEUR Geraamde vennoots<span class=\"_ _4\"></span>chapsbelasting<span class=\"_ _4\"></span> 330<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>Te betalen venno<span class=\"_ _4\"></span>otschapsbelastin<span class=\"_ _4\"></span>g 81<span class=\"ls0\"> </span>449<span class=\"ls0\"> </span>Totaal 411<span class=\"ls0\"> </span>765<span class=\"ls0\"> </span>De <span class=\"_ _9\"> </span>geraamde<span class=\"_ _f\"></span> <span class=\"_ _36\"> </span>vennootschap<span class=\"_ _f\"></span>sbelasting <span class=\"_ _9\"> </span>ad <span class=\"_ _9\"> </span>330 <span class=\"_ _9\"> </span>kEUR <span class=\"_ _e\"> </span>heeft <span class=\"_ _9\"> </span>betrekking <span class=\"_ _e\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _9\"> </span>2022, <span class=\"_ _9\"> </span>terwijl <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>te betalen vennoots<span class=\"_ _3\"></span>chapsbelasting<span class=\"_ _f\"></span> ad <span class=\"_ _4\"></span><span class=\"ls21\">81</span> kEUR een afrekenin<span class=\"_ _f\"></span>g betreft m.b.t. boekjaar 2021<span class=\"ls22\">. </span> 31.12.2022 31.12.2021 Overige fiscale en sociale sch<span class=\"_ _4\"></span>ulden<span class=\"_ _4\"></span> kEUR kEUR Te betalen BTW 151<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Bedrijfsvoorheffing en s<span class=\"_ _4\"></span>ociale bijdragen<span class=\"_ _4\"></span> 305<span class=\"ls0\"> </span>253<span class=\"ls0\"> </span>Te betalen lonen en p<span class=\"_ _4\"></span>remies 164<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>Provisie vakan<span class=\"_ _4\"></span>tiegeld 360<span class=\"ls0\"> </span>268<span class=\"ls0\"> </span>Totaal 980<span class=\"ls0\"> </span>775<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>betalen <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>betrekking <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Franse <span class=\"_ _2\"></span>dochtervennootschap. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>posten kennen aan toename door enerzijds de <span class=\"_ _4\"></span>bijkomende dochtervennootschap<span class=\"_ _3\"></span> en <span class=\"_ _4\"></span>anderzi<span class=\"_ _3\"></span>jds door <span class=\"_ _4\"></span>een hoger personeelsbestand<span class=\"_ _f\"></span> op jaareind<span class=\"_ _3\"></span>e.  <span class=\"_ _3\"></span>De b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _f\"></span>verschilt niet <span class=\"_ _f\"></span>substantieel <span class=\"_ _f\"></span>van de werkelij<span class=\"_ _f\"></span>ke waarde b<span class=\"_ _3\"></span>ij actualisering en <span class=\"_ _3\"></span>er zijn gee<span class=\"_ _3\"></span>n vervallen bedrag<span class=\"_ _f\"></span>en.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-4": {
   "value": "(14)  <span class=\"_ _a\"> </span>Overige vorderin<span class=\"_ _f\"></span>gen De overige vorderin<span class=\"_ _f\"></span>gen kunnen als volgt worden ged<span class=\"_ _f\"></span>etailleerd: 31.12.2022 31.12.2021 Overige vorderingen<span class=\"_ _4\"></span> kEUR kEUR Terug te vorderen BTW<span class=\"_ _4\"></span> 419<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>Terug te vorderen belas<span class=\"_ _4\"></span>tingen 464<span class=\"ls0\"> </span>471<span class=\"ls0\"> </span>Vooruitbetaalde kos<span class=\"_ _4\"></span>ten 187<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>Diverse 84<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>Totaal 1.154<span class=\"ls0\"> </span>1.276<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>betreft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tegoeden <span class=\"_ _2\"></span>bij <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>BTW <span class=\"_ _2\"></span>administratie, <span class=\"_ _2\"></span>inbaar <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>korte <span class=\"_ _2\"></span>termijn. <span class=\"_ _2\"></span>Het betreft <span class=\"_\"> </span>in <span class=\"_\"> </span>concreto <span class=\"_\"> </span>vo<span class=\"_ _3\"></span>ornamelijk <span class=\"_\"> </span>tegoeden <span class=\"_\"> </span>aang<span class=\"_ _f\"></span>eho<span class=\"_ _4\"></span>uden <span class=\"_\"> </span>door <span class=\"_\"> </span>de <span class=\"_\"> </span>dochterve<span class=\"_ _f\"></span>nnoo<span class=\"_ _4\"></span>tschappen <span class=\"_\"> </span>uit <span class=\"_\"> </span>he<span class=\"_ _f\"></span>t software seg<span class=\"_ _f\"></span>ment, evenals <span class=\"_ _f\"></span>het tegoed <span class=\"_ _f\"></span>in handen <span class=\"_ _3\"></span>van d<span class=\"_ _f\"></span>e overgenomen <span class=\"_ _f\"></span>vennootschap<span class=\"ls22\">. </span>Na <span class=\"_ _f\"></span>balansdatum is<span class=\"_ _3\"></span> er reeds een teg<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ed van 222 kE<span class=\"_ _3\"></span>UR vereffend do<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de BTW ad<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inistratie. De <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>vorderen <span class=\"_ _2\"></span>belas<span class=\"_ _3\"></span>tingen <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>zowel <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>winstbelastingen <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>voortspruitend<span class=\"_ _f\"></span> uit de fiscale<span class=\"_ _3\"></span> O&amp;O incenti<span class=\"_ _f\"></span>ves. Laatstgenoemde be<span class=\"_ _f\"></span>t<span class=\"_ _4\"></span><span class=\"ff37\">reft in casu de<span class=\"_ _f\"></span> \u2018CIR\u2019 vordering <span class=\"_ _f\"></span>(<span class=\"_ _4\"></span><span class=\"ff33\">cr\u00e9dit imp\u00f4t r<span class=\"_ _3\"></span>echerche<span class=\"ff2f ls31\">) </span></span></span>die <span class=\"_ _2\"></span>Magellan <span class=\"_ _b\"></span>SAS <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>fiscale <span class=\"_ _b\"></span>administratie <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>belope <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>443 <span class=\"_ _2\"></span>kEUR. <span class=\"_ _c\"></span><span class=\"ls57\">De</span>rgelijke <span class=\"_ _b\"></span>incentiv<span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>zijn ofwel inbaar of<span class=\"ls37\">wel<span class=\"_ _f\"></span><span class=\"ls0\"> verrekenbaar met de <span class=\"_ _3\"></span>vennootschap<span class=\"_ _f\"></span>sbelasting van het boekjaar.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span> </span></span>De vooruitbetaalde kosten zoals huur, huurlasten, ver<span class=\"_ _3\"></span>zekeringen en andere kost<span class=\"_ _f\"></span>en <span class=\"_ _4\"></span>totaliseren 1<span class=\"ls21\">87</span> <span class=\"_ _4\"></span>kEUR en liggen hier<span class=\"_ _3\"></span>mee in lijn m<span class=\"_ _3\"></span>et het saldo eind vorig b<span class=\"_ _f\"></span>oekjaar.  De post diverse vertoont te<span class=\"_ _3\"></span>rug een genormalise<span class=\"_ _3\"></span>erd niveau. Eind 2021 omvatte he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>saldo een bedrag van<span class=\"_ _f\"></span> 119 kEUR die <span class=\"_ _f\"></span>een derde pa<span class=\"_ _f\"></span>rtij onterecht ontving <span class=\"_ _3\"></span>en di<span class=\"_ _f\"></span>en<span class=\"_ _4\"></span><span class=\"ls28\">de</span> terug te st<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rten, hetg<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n is <span class=\"_ _3\"></span>geschied in <span class=\"_ _f\"></span>2022<span class=\"ls22\">. </span> Wat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bovenstaande <span class=\"_ _b\"></span>componenten <span class=\"_ _b\"></span>betreft <span class=\"_ _2\"></span>kan <span class=\"_ _b\"></span>worden <span class=\"_ _c\"></span>gesteld<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>boekwaarde <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>substantieel<span class=\"_ _f\"></span> verschilt van de w<span class=\"_ _f\"></span>erkelijke waarde bij actuali<span class=\"_ _f\"></span>se<span class=\"_ _4\"></span>ring van deze fin<span class=\"_ _3\"></span>anci\u00eble acti<span class=\"_ _3\"></span>va. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-95-2": {
   "value": "(17)<span class=\"_ _1f\"> </span>Kapit<span class=\"ls58\">aal</span>De mutaties van de<span class=\"_ _f\"></span> 2<span class=\"_ _4\"></span> laatste boekjaren<span class=\"_ _f\"></span> van het <span class=\"ff33\">statutaire</span> kapitaal zijn hiern<span class=\"_ _f\"></span>a samengevat: Kapitaal<span class=\"fs6\"> </span>Aantal kEUR<span class=\"fs6\"> </span>aandelen<span class=\"fs6\"> </span>31.12.20<span class=\"ls20\">20</span><span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 2021 : geen beweg<span class=\"_ _3\"></span>ingen<span class=\"fs6\"> </span>- - 31.12.2021<span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 2022 : geen beweg<span class=\"_ _3\"></span>ingen - - 31.12.2022<span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 Per 31 <span class=\"_ _f\"></span>december 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 bedraag<span class=\"_ _f\"></span>t het geplaat<span class=\"_ _3\"></span>st <span class=\"ff37\">\u2013</span> s<span class=\"_ _f\"></span>tatutaire - <span class=\"_ _3\"></span>kapitaal <span class=\"_ _3\"></span>aldus 8.<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>28 <span class=\"_ _3\"></span>kEUR, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ertegenwoordi<span class=\"_ _f\"></span>gd door 23.543.793 gede<span class=\"_ _f\"></span>materialiseerde aandelen.<span class=\"_ _3\"></span>  Dematerialisatie van<span class=\"_ _3\"></span> aandelen Overeenkomstig <span class=\"_ _36\"> </span>artikel <span class=\"_ _36\"> </span>11 <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>wet <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>14 <span class=\"_ _36\"> </span>december <span class=\"_\"> </span>200<span class=\"_ _3\"></span>5 <span class=\"_\"> </span>betr<span class=\"_ _f\"></span>effende <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>dematerialisatie <span class=\"_ _36\"> </span>van aandelen <span class=\"_\"> </span>aan <span class=\"_ _36\"> </span>toonder <span class=\"_\"> </span>w<span class=\"_ _f\"></span>ordt <span class=\"_\"> </span>het <span class=\"_\"> </span>volgende<span class=\"_ _f\"></span> <span class=\"_\"> </span>bevestigd. <span class=\"_\"> </span>De<span class=\"_ _f\"></span> <span class=\"_\"> </span>Buitengewone <span class=\"_\"> </span>Alg<span class=\"_ _f\"></span>emene <span class=\"_\"> </span>Vergaderin<span class=\"_ _3\"></span>g <span class=\"_\"> </span>der<span class=\"_ _f\"></span> Aandeelhouders van <span class=\"_ _f\"></span>17 juni 2008 stelde in het bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder:   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">uiterlijk <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _3\"></span>mber <span class=\"_ _2\"></span>201<span class=\"_ _3\"></span>3 <span class=\"_ _2\"></span>konden <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>houders <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>effecten <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>toonder <span class=\"_ _4\"></span>nog <span class=\"_ _2\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omloop <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de</span>omzetting  <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>effecten <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ragen in <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gede<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ateriali<span class=\"_ _f\"></span>see<span class=\"_ _4\"></span>rde  <span class=\"_ _4\"></span>effecten <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>dan  <span class=\"_ _4\"></span>wel <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>effecten  <span class=\"_ _4\"></span>opnaam <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>procedure <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>uiteen <span class=\"_ _f\"></span>gezet <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>artikel <span class=\"_ _f\"></span> <span class=\"_ _3\"></span>7 <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>voormelde <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>Wet <span class=\"_ _f\"></span>houdendeafschaffing van de effe<span class=\"_ _f\"></span>cten aan toonder;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">na  31 decemb<span class=\"_ _f\"></span>er 2013  zullen de  niet  o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gezette  eff<span class=\"_ _f\"></span>ect<span class=\"_ _4\"></span>en  aan  toonder <span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an re<span class=\"_ _3\"></span>chtswege  word<span class=\"_ _3\"></span>en</span>omgezet  in  <span class=\"_ _4\"></span>gedemateriali<span class=\"_ _f\"></span>seerde  <span class=\"_ _4\"></span>effecten  en  <span class=\"_ _4\"></span>door  de <span class=\"_ _4\"></span> raad  v<span class=\"_ _4\"></span>an  bestuur  wo<span class=\"_ _4\"></span>rden i<span class=\"_ _4\"></span>ngeschrevenop een effectenr<span class=\"_ _3\"></span>ekening geopend op<span class=\"_ _f\"></span> naam van de vennootschap;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">vanaf <span class=\"_ _f\"></span> 1 <span class=\"_ _f\"></span>januari <span class=\"_ _f\"></span>2015  <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de  <span class=\"_ _f\"></span>effecten  <span class=\"_ _f\"></span>waarvan <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de  <span class=\"_ _f\"></span>rechthebbenden <span class=\"_ _f\"></span> onge<span class=\"_ _f\"></span>kend <span class=\"_ _f\"></span>zijn  <span class=\"_ _f\"></span>gebleven,  </span></span>te  koop  aangeb<span class=\"_ _f\"></span>oden  overeenk<span class=\"_ _3\"></span>omstig  artikel <span class=\"_ _f\"></span> 11  van  de  voor<span class=\"_ _3\"></span>melde  Wet <span class=\"_ _f\"></span> ho<span class=\"_ _4\"></span>udende afschaffing<span class=\"_ _3\"></span> van de effecten aan <span class=\"_ _f\"></span>too<span class=\"_ _4\"></span>nder. <span class=\"_ _3\"></span> In dit verband kan w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gesteld dat<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>r geen effect<span class=\"_ _f\"></span>en te koop werden aangeb<span class=\"_ _f\"></span>oden.  Toegestaan kapitaal<span class=\"_ _f\"></span> In <span class=\"_ _f\"></span>2019 hee<span class=\"_ _f\"></span>ft een <span class=\"_ _f\"></span>hernieuwin<span class=\"_ _3\"></span>g <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>Bestuur <span class=\"_ _f\"></span>inzake <span class=\"_ _f\"></span>het toeges<span class=\"_ _f\"></span>taan kapitaa<span class=\"_ _3\"></span>l plaatsgevonden door <span class=\"_ _2\"></span>midd<span class=\"_ _f\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>Buitengewone Algemene <span class=\"_ _4\"></span>Vergadering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandeelhouders <span class=\"_ _4\"></span>van 17 <span class=\"_ _9\"> </span>juni <span class=\"_ _36\"> </span>2019 <span class=\"_ _9\"> </span>(artikel <span class=\"_ _36\"> </span>7:199 <span class=\"_ _9\"> </span>WVV). <span class=\"_ _36\"> </span>In <span class=\"_ _9\"> </span>het <span class=\"_ _36\"> </span>bijzonder <span class=\"_ _9\"> </span>kan <span class=\"_ _9\"> </span>door <span class=\"_ _36\"> </span>deze <span class=\"_ _9\"> </span>machtiging <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>kapitaalverhogin<span class=\"_ _f\"></span>g plaatsvinden met <span class=\"_ _4\"></span>een maximaal <span class=\"_ _4\"></span>bedrag gelijk <span class=\"_ _4\"></span>aan het m<span class=\"_ _4\"></span>aatschappelijk <span class=\"_ _4\"></span>kapitaal van de <span class=\"_ _4\"></span>Vennootschap op datum <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _e\"></span>2019, <span class=\"_ _e\"></span>zijnde <span class=\"_ _e\"> </span>8<span class=\"_ _4\"></span>.359 <span class=\"_ _e\"> </span>kEUR. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>bevoegdheid<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Raad <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>Bestuur <span class=\"_ _e\"> </span>geldt <span class=\"_ _9\"> </span>daarbij<span class=\"_ _f\"></span> eveneens <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>kapitaalver<span class=\"_ _f\"></span>ho<span class=\"_ _4\"></span>gingen <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>inbreng <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>natura <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>speci\u00ebn, <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>omzetting <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>reserves <span class=\"_ _2\"></span>of van <span class=\"_ _2\"></span>uitgiftepremies, <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>zonder <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>aand<span class=\"_ _3\"></span>elen, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bevoegdheid <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>uitgifte <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an converteerbare <span class=\"_ _4\"></span>obligaties, <span class=\"_ _2\"></span>warranten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _4\"></span>verbonden <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>ander <span class=\"_ _2\"></span>effect, <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>obligaties met <span class=\"_ _e\"></span>warranten. <span class=\"_ _c\"></span>Daarbij <span class=\"_ _e\"></span>kan <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>voorkeurrecht <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>bestaande <span class=\"_ _e\"></span>aandeelhouders <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>beperkt <span class=\"_ _c\"></span>of uitgesloten ten gu<span class=\"_ _3\"></span>nste van \u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f meer bepaalde p<span class=\"_ _f\"></span>ersonen, andere dan led<span class=\"_ _3\"></span>en van het persone<span class=\"_ _f\"></span>el.<span class=\"_ _4\"></span> Via dezelfde machtiging <span class=\"_ _4\"></span>aan de <span class=\"_ _4\"></span>Raad van <span class=\"_ _4\"></span>Bestuur, kan zij <span class=\"_ _4\"></span>het geplaatste maatschappelijk kapitaal van de Vennootschap <span class=\"_ _4\"></span>verhogen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>meerdere keren, <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>openba<span class=\"_ _f\"></span>ar <span class=\"_ _2\"></span>overnamebod <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e aandelen van de Venn<span class=\"_ _f\"></span>ootschap (artikel 7:202 lid<span class=\"_ _f\"></span> 2<span class=\"_ _4\"></span>, 2\u00b0 WVV). Inkoop eigen aan<span class=\"_ _3\"></span>delen Daarenboven werd<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p de Buiteng<span class=\"_ _f\"></span>ewone Algemene Vergad<span class=\"_ _3\"></span>ering van 17 juni 2019 h<span class=\"_ _3\"></span>et volgende beslist:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _c\"></span>machtiging <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>Raad <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Bestuur <span class=\"_ _b\"></span>om <span class=\"_ _e\"></span>eigen <span class=\"_ _c\"></span>aandelen <span class=\"_ _b\"></span>en <span class=\"_ _e\"></span>certificaten <span class=\"_ _b\"></span>die <span class=\"_ _c\"></span>erop <span class=\"_ _c\"></span>betrekking </span></span>hebben van de <span class=\"_ _4\"></span>Vennootschap te verwerven aan een minimumprijs of te<span class=\"_ _4\"></span>genwaa<span class=\"_ _3\"></span>rde gelijk aan <span class=\"_ _4\"></span>0,01 EUR <span class=\"_ _4\"></span>(\u00e9\u00e9n <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ent) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een maximumprijs <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>genwa<span class=\"_ _f\"></span>arde <span class=\"_ _2\"></span>gelijk aa<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>slotkoers van <span class=\"_ _2\"></span>het aandeel op <span class=\"_ _36\"> </span>Euronext <span class=\"_ _9\"> </span>Brussels <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verhandelingsda<span class=\"_ _3\"></span>g <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nmid<span class=\"_ _3\"></span>dellijk <span class=\"_ _36\"> </span>voorafgaand <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verkrijging <span class=\"_ _9\"> </span>of inpandneming <span class=\"_ _c\"></span>vermeerder<span class=\"_ _3\"></span>d <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _c\"></span>twintig <span class=\"_ _e\"></span>(20) <span class=\"_ _e\"></span>procent, <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>alles <span class=\"_ _e\"> </span>in <span class=\"_ _e\"></span>overeenstem<span class=\"_ _3\"></span>ming <span class=\"_ _c\"></span>met <span class=\"_ _e\"></span>artikel 7:215, <span class=\"_ _3\"></span>\u00a71, lid <span class=\"_ _f\"></span>1 van <span class=\"_ _f\"></span>WVV. De <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>achtiging t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwerving <span class=\"_ _f\"></span>is geldig <span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r e<span class=\"_ _f\"></span>en termijn <span class=\"_ _f\"></span>van vijf (5)<span class=\"_ _f\"></span> jaar te<span class=\"_ _f\"></span> rekenen <span class=\"_ _c\"></span>vanaf <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>datum <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>publicatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>bove<span class=\"_ _3\"></span>nvermelde <span class=\"_ _c\"></span>beslissing <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>bijlagen <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>het Belgisch <span class=\"_ _4\"></span>Staatsblad. <span class=\"_ _4\"></span>Beslissin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>machtiging tevens <span class=\"_ _2\"></span>geldt<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>voor de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erwerv<span class=\"_ _3\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aandelen van <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>Vennootscha<span class=\"_ _3\"></span>p <span class=\"_ _11\"> </span>door <span class=\"_ _11\"> </span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>haar <span class=\"_ _19\"> </span>rechtstree<span class=\"_ _f\"></span>ks <span class=\"_ _19\"> </span>of <span class=\"_ _11\"> </span>onrechtstreeks <span class=\"_ _11\"> </span>gecontroleerd<span class=\"_ _f\"></span>e dochtervennootschap<span class=\"_ _3\"></span>pen, evenals voor <span class=\"_ _4\"></span>zover als <span class=\"_ _4\"></span>nodig elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _4\"></span>in eigen naam maar voor rekening <span class=\"_ _3\"></span>van die vennootschap<span class=\"_ _3\"></span>pen; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing <span class=\"_ _f\"></span>tot <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van<span class=\"_ _f\"></span> Bestuu<span class=\"_ _f\"></span>r om <span class=\"_ _3a\"></span>de eigen<span class=\"_ _f\"></span> aandelen<span class=\"_ _f\"></span> en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>certificaten<span class=\"_ _f\"></span> die <span class=\"_ _3a\"></span>ero<span class=\"_ _4\"></span>p </span></span>betrekking <span class=\"_ _f\"></span>hebben <span class=\"_ _f\"></span>te vervree<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>aan <span class=\"_ _f\"></span>\u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>meer bepaal<span class=\"_ _3\"></span>de per<span class=\"_ _f\"></span>sonen andere<span class=\"_ _f\"></span> dan <span class=\"_ _f\"></span>het p<span class=\"_ _3\"></span>ersoneel.<span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>machtiging<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>geldt <span class=\"_ _b\"></span>terug <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bestuursorgaan<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Vennootschap, <span class=\"_ _2\"></span>haar <span class=\"_ _b\"></span>rechtstreekse<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>of zover als nodig <span class=\"_ _4\"></span>onrechtstre<span class=\"_ _3\"></span>ekse dochtervennootschap<span class=\"_ _f\"></span>pen <span class=\"_ _4\"></span>en voor <span class=\"_ _4\"></span>zover als nodig voor elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>eigen <span class=\"_ _1a\"> </span>naam <span class=\"_ _1a\"> </span>maar <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>rekening <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>die <span class=\"_ _1a\"> </span>vennootschappen, <span class=\"_ _1a\"> </span>dit <span class=\"_ _1a\"> </span>alles <span class=\"_ _1a\"> </span>in overeenstem<span class=\"_ _3\"></span>ming met arti<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span>l 7:218 \u00a71 lid <span class=\"_ _f\"></span>1,4\u00b0 WVV  ; en  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing tot <span class=\"_ _f\"></span>bijzondere machtigin<span class=\"_ _3\"></span>g aan <span class=\"_ _3\"></span>de Raad van <span class=\"_ _f\"></span>Bestuur om voor e<span class=\"_ _f\"></span>en termijn <span class=\"_ _3\"></span>van drie (3) <span class=\"_ _3\"></span>jaar<span class=\"_ _3\"></span> </span></span>vanaf <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bekendmaking <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>deze <span class=\"_ _e\"> </span>statutenwijziging <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _9\"> </span>2019, <span class=\"_ _e\"></span>om <span class=\"_ _9\"> </span>eigen aandelen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>certificaten<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>erop <span class=\"_ _7\"> </span>betrek<span class=\"_ _3\"></span>king <span class=\"_\"> </span>hebben <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>verkrijgen, <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>pand <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>ne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en <span class=\"_\"> </span>of <span class=\"_ _7\"> </span>te vervreemden, <span class=\"_ _11\"> </span>indien <span class=\"_ _19\"> </span>deze <span class=\"_ _11\"> </span>verkrijging, <span class=\"_ _11\"> </span>inpandneming <span class=\"_ _11\"> </span>of <span class=\"_ _19\"> </span>vervreemding<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>noodzakelijk <span class=\"_ _19\"> </span>i<span class=\"_ _3\"></span>s <span class=\"_ _19\"> </span>ter<span class=\"_ _f\"></span> voorkoming <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>ernstig <span class=\"_ _f\"></span>dreigend <span class=\"_ _f\"></span>nadeel <span class=\"_ _f\"></span>voor d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>Vennootschap. <span class=\"_ _f\"></span>Wedero<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>geldt d<span class=\"_ _f\"></span>e ma<span class=\"_ _f\"></span>chtiging niet alleen <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het bestuursorgaan v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _3\"></span>, <span class=\"_ _4\"></span>haar rechtstreekse <span class=\"_ _4\"></span>en onrechtstreek<span class=\"_ _4\"></span>se dochtervennootschap<span class=\"_ _3\"></span>pen en zover als<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>dig elke de<span class=\"_ _3\"></span>rde. Deze bepali<span class=\"_ _f\"></span>ngen zijn in overeenstem<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ing met artikel 7:<span class=\"_ _3\"></span>215 \u00a71 lid 4-5 WVV en <span class=\"_ _f\"></span>artikel 7:218 WVV \u00a71 lid 1,<span class=\"_ _f\"></span>3<span class=\"_ _4\"></span> \u00b0 Aandelenopties en In<span class=\"_ _3\"></span>schrijvin<span class=\"_ _f\"></span>gsr<span class=\"_ _4\"></span>echten Tot <span class=\"_ _b\"></span>slot <span class=\"_ _2\"></span>heeft <span class=\"_ _b\"></span>diezelfde <span class=\"_ _2\"></span>Buitengewone <span class=\"_ _2\"></span>Algemene <span class=\"_ _2\"></span>Vergadering <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>17 <span class=\"_ _b\"></span>juni <span class=\"_ _b\"></span>2019 <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>aandelenoptiepla<span class=\"_ _f\"></span>n goedgekeurd waarbij <span class=\"_ _4\"></span>450.000 Aandelenopties aan sommige <span class=\"_ _4\"></span>bestuurders van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap en <span class=\"_ _4\"></span>leden van <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>management <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Venn<span class=\"_ _f\"></span>ootschap <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>haar <span class=\"_ _5\"> </span>dochter<span class=\"_ _3\"></span>vennootschappen <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>toegeken<span class=\"_ _f\"></span>d (\u201cGlobaal <span class=\"_ _2\"></span>Optieplan <span class=\"_ _b\"></span>2019\u201d)<span class=\"ff2f ls22\">. <span class=\"_ _b\"></span><span class=\"ls0\">Tot <span class=\"_ _b\"></span>dusver <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>nog <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>enkele <span class=\"_ _b\"></span>begunstigde <span class=\"_ _2\"></span>zijn <span class=\"_ _b\"></span>recht <span class=\"_ _b\"></span>uitgeoefend. <span class=\"_ _2\"></span>Het </span></span>aantal <span class=\"_ _b\"></span>uitstaande <span class=\"_ _2\"></span>aandelenopties <span class=\"_ _b\"></span>bedraagt <span class=\"_ _2\"></span>2<span class=\"_ _4\"></span>40.000. <span class=\"_ _2\"></span>Voor <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>details <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>dit <span class=\"_ _b\"></span>verband <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>verwezen<span class=\"_ _f\"></span> naar het hoofdstuk r<span class=\"_ _f\"></span>ond Corporate Governance. Tegelijk <span class=\"_ _7\"> </span>werd<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>machtiging <span class=\"_ _7\"> </span>verleend <span class=\"_\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Raad <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>Bestuur <span class=\"_ _7\"> </span>om <span class=\"_\"> </span>eigen <span class=\"_ _7\"> </span>aandelen <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>d<span class=\"_ _f\"></span>e Vennootschap te vervree<span class=\"_ _f\"></span>mden <span class=\"_ _4\"></span>in het kader van dit Globaal Optieplan<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>2019 aan de begunstigden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van dat plan.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>warranten <span class=\"_ _f\"></span>betreft, <span class=\"_ _3a\"></span>het Warran<span class=\"_ _f\"></span>tenplan <span class=\"_ _f\"></span>2014 <span class=\"_ _f\"></span>was <span class=\"_ _f\"></span>het laatst <span class=\"_ _3a\"></span>uitgegeven <span class=\"_ _f\"></span>plan <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap dat ten einde kwa<span class=\"_ _f\"></span>m in juni 2019.  Ingekochte eigen aa<span class=\"_ _3\"></span>ndelen  Eind 20<span class=\"_ _4\"></span><span class=\"ls21\">22</span> <span class=\"_ _4\"></span>bezit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap 1.027.144 eigen <span class=\"_ _4\"></span>aandelen, hetzij <span class=\"_ _4\"></span>4,36% v<span class=\"_ _4\"></span>an het <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>aandelen. <span class=\"_ _4\"></span>Deze worden <span class=\"_ _16\"> </span>aangehouden <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>effectenrekening <span class=\"_ _16\"> </span>geopend <span class=\"_ _1a\"> </span>bij <span class=\"_ _16\"> </span>Belfius <span class=\"_ _16\"> </span>Bank. <span class=\"_ _1a\"> </span>De <span class=\"_ _16\"> </span>eigen <span class=\"_ _16\"> </span>aandelen<span class=\"_ _3\"></span> vertegenwoordig<span class=\"_ _3\"></span>en een boekwaard<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 1.054 kEUR <span class=\"_ _f\"></span>per 31 december 20<span class=\"ls20\">22<span class=\"ls22\">. </span></span> Aantal aandelen<span class=\"_ _4\"></span> Ingekochte eigen aan<span class=\"_ _4\"></span>delen Eenheden de2 programma inko<span class=\"_ _4\"></span>op eigen aan<span class=\"_ _4\"></span>delen 546.922 de3 programma inko<span class=\"_ _4\"></span>op eigen aan<span class=\"_ _4\"></span>delen 480.222 Totaal aantal ingekoch<span class=\"_ _4\"></span>te eigen aan<span class=\"_ _4\"></span>delen per 31.12.20<span class=\"_ _4\"></span><span class=\"ls2d\">22</span> 1.027.144 Stemrecht Ieder aandeel <span class=\"_ _4\"></span>heeft recht op <span class=\"_ _4\"></span>\u00e9\u00e9n <span class=\"_ _4\"></span>stem. <span class=\"_ _4\"></span>Er is <span class=\"_ _4\"></span>geen meervoudig stemrecht. <span class=\"_ _4\"></span>Onder de <span class=\"_ _4\"></span>Belgische wetgeving is <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>kapitaalstructuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Vennootschap, <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>aantal <span class=\"_ _7\"> </span>uitstaande <span class=\"_ _7\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>toegestane <span class=\"_ _7\"> </span>aandelen,<span class=\"_ _f\"></span> opgenomen <span class=\"_ _f\"></span>in de <span class=\"_ _3\"></span>statuten <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _3\"></span>en ka<span class=\"_ _f\"></span>n worden aang<span class=\"_ _f\"></span>epast door <span class=\"_ _f\"></span>de aandeelhouder<span class=\"_ _f\"></span>s voor zover een specifi<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>e meerd<span class=\"_ _3\"></span>erheid van de ste<span class=\"_ _f\"></span>mmen is bereikt.  Voor de ingekocht<span class=\"_ _3\"></span>e eigen aan<span class=\"_ _3\"></span>delen is het stemr<span class=\"_ _f\"></span>echt <span class=\"_ _4\"></span>geschorst, ne<span class=\"_ _f\"></span>t zoals het dividendrecht. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-95-3": {
   "value": "(17)<span class=\"_ _1f\"> </span>Kapit<span class=\"ls58\">aal</span>De mutaties van de<span class=\"_ _f\"></span> 2<span class=\"_ _4\"></span> laatste boekjaren<span class=\"_ _f\"></span> van het <span class=\"ff33\">statutaire</span> kapitaal zijn hiern<span class=\"_ _f\"></span>a samengevat: Kapitaal<span class=\"fs6\"> </span>Aantal kEUR<span class=\"fs6\"> </span>aandelen<span class=\"fs6\"> </span>31.12.20<span class=\"ls20\">20</span><span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 2021 : geen beweg<span class=\"_ _3\"></span>ingen<span class=\"fs6\"> </span>- - 31.12.2021<span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 2022 : geen beweg<span class=\"_ _3\"></span>ingen - - 31.12.2022<span class=\"fs6\"> </span>8.728<span class=\"ls0\"> </span>23.543.793 Per 31 <span class=\"_ _f\"></span>december 2<span class=\"_ _f\"></span>0<span class=\"_ _4\"></span>22 bedraag<span class=\"_ _f\"></span>t het geplaat<span class=\"_ _3\"></span>st <span class=\"ff37\">\u2013</span> s<span class=\"_ _f\"></span>tatutaire - <span class=\"_ _3\"></span>kapitaal <span class=\"_ _3\"></span>aldus 8.<span class=\"_ _f\"></span>7<span class=\"_ _4\"></span>28 <span class=\"_ _3\"></span>kEUR, <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ertegenwoordi<span class=\"_ _f\"></span>gd door 23.543.793 gede<span class=\"_ _f\"></span>materialiseerde aandelen.<span class=\"_ _3\"></span>  Dematerialisatie van<span class=\"_ _3\"></span> aandelen Overeenkomstig <span class=\"_ _36\"> </span>artikel <span class=\"_ _36\"> </span>11 <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>wet <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>14 <span class=\"_ _36\"> </span>december <span class=\"_\"> </span>200<span class=\"_ _3\"></span>5 <span class=\"_\"> </span>betr<span class=\"_ _f\"></span>effende <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>dematerialisatie <span class=\"_ _36\"> </span>van aandelen <span class=\"_\"> </span>aan <span class=\"_ _36\"> </span>toonder <span class=\"_\"> </span>w<span class=\"_ _f\"></span>ordt <span class=\"_\"> </span>het <span class=\"_\"> </span>volgende<span class=\"_ _f\"></span> <span class=\"_\"> </span>bevestigd. <span class=\"_\"> </span>De<span class=\"_ _f\"></span> <span class=\"_\"> </span>Buitengewone <span class=\"_\"> </span>Alg<span class=\"_ _f\"></span>emene <span class=\"_\"> </span>Vergaderin<span class=\"_ _3\"></span>g <span class=\"_\"> </span>der<span class=\"_ _f\"></span> Aandeelhouders van <span class=\"_ _f\"></span>17 juni 2008 stelde in het bijz<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nder:   \u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">uiterlijk <span class=\"_ _4\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dece<span class=\"_ _3\"></span>mber <span class=\"_ _2\"></span>201<span class=\"_ _3\"></span>3 <span class=\"_ _2\"></span>konden <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>houders <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>effecten <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>toonder <span class=\"_ _4\"></span>nog <span class=\"_ _2\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omloop <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de</span>omzetting  <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>effecten <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ragen in <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gede<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ateriali<span class=\"_ _f\"></span>see<span class=\"_ _4\"></span>rde  <span class=\"_ _4\"></span>effecten <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>dan  <span class=\"_ _4\"></span>wel <span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>effecten  <span class=\"_ _4\"></span>opnaam <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>overeenkomstig <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>procedure <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>uiteen <span class=\"_ _f\"></span>gezet <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>artikel <span class=\"_ _f\"></span> <span class=\"_ _3\"></span>7 <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>voormelde <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>Wet <span class=\"_ _f\"></span>houdendeafschaffing van de effe<span class=\"_ _f\"></span>cten aan toonder;\u2022<span class=\"_ _3c\"> </span><span class=\"ff2f\">na  31 decemb<span class=\"_ _f\"></span>er 2013  zullen de  niet  o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>gezette  eff<span class=\"_ _f\"></span>ect<span class=\"_ _4\"></span>en  aan  toonder <span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an re<span class=\"_ _3\"></span>chtswege  word<span class=\"_ _3\"></span>en</span>omgezet  in  <span class=\"_ _4\"></span>gedemateriali<span class=\"_ _f\"></span>seerde  <span class=\"_ _4\"></span>effecten  en  <span class=\"_ _4\"></span>door  de <span class=\"_ _4\"></span> raad  v<span class=\"_ _4\"></span>an  bestuur  wo<span class=\"_ _4\"></span>rden i<span class=\"_ _4\"></span>ngeschrevenop een effectenr<span class=\"_ _3\"></span>ekening geopend op<span class=\"_ _f\"></span> naam van de vennootschap;\u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">vanaf <span class=\"_ _f\"></span> 1 <span class=\"_ _f\"></span>januari <span class=\"_ _f\"></span>2015  <span class=\"_ _3a\"></span>wo<span class=\"_ _4\"></span>rden <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de  <span class=\"_ _f\"></span>effecten  <span class=\"_ _f\"></span>waarvan <span class=\"_ _f\"></span> <span class=\"_ _f\"></span>de  <span class=\"_ _f\"></span>rechthebbenden <span class=\"_ _f\"></span> onge<span class=\"_ _f\"></span>kend <span class=\"_ _f\"></span>zijn  <span class=\"_ _f\"></span>gebleven,  </span></span>te  koop  aangeb<span class=\"_ _f\"></span>oden  overeenk<span class=\"_ _3\"></span>omstig  artikel <span class=\"_ _f\"></span> 11  van  de  voor<span class=\"_ _3\"></span>melde  Wet <span class=\"_ _f\"></span> ho<span class=\"_ _4\"></span>udende afschaffing<span class=\"_ _3\"></span> van de effecten aan <span class=\"_ _f\"></span>too<span class=\"_ _4\"></span>nder. <span class=\"_ _3\"></span> In dit verband kan w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden gesteld dat<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>r geen effect<span class=\"_ _f\"></span>en te koop werden aangeb<span class=\"_ _f\"></span>oden.  Toegestaan kapitaal<span class=\"_ _f\"></span> In <span class=\"_ _f\"></span>2019 hee<span class=\"_ _f\"></span>ft een <span class=\"_ _f\"></span>hernieuwin<span class=\"_ _3\"></span>g <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van <span class=\"_ _f\"></span>Bestuur <span class=\"_ _f\"></span>inzake <span class=\"_ _f\"></span>het toeges<span class=\"_ _f\"></span>taan kapitaa<span class=\"_ _3\"></span>l plaatsgevonden door <span class=\"_ _2\"></span>midd<span class=\"_ _f\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>Buitengewone Algemene <span class=\"_ _4\"></span>Vergadering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandeelhouders <span class=\"_ _4\"></span>van 17 <span class=\"_ _9\"> </span>juni <span class=\"_ _36\"> </span>2019 <span class=\"_ _9\"> </span>(artikel <span class=\"_ _36\"> </span>7:199 <span class=\"_ _9\"> </span>WVV). <span class=\"_ _36\"> </span>In <span class=\"_ _9\"> </span>het <span class=\"_ _36\"> </span>bijzonder <span class=\"_ _9\"> </span>kan <span class=\"_ _9\"> </span>door <span class=\"_ _36\"> </span>deze <span class=\"_ _9\"> </span>machtiging <span class=\"_ _9\"> </span>een <span class=\"_ _36\"> </span>kapitaalverhogin<span class=\"_ _f\"></span>g plaatsvinden met <span class=\"_ _4\"></span>een maximaal <span class=\"_ _4\"></span>bedrag gelijk <span class=\"_ _4\"></span>aan het m<span class=\"_ _4\"></span>aatschappelijk <span class=\"_ _4\"></span>kapitaal van de <span class=\"_ _4\"></span>Vennootschap op datum <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _e\"></span>2019, <span class=\"_ _e\"></span>zijnde <span class=\"_ _e\"> </span>8<span class=\"_ _4\"></span>.359 <span class=\"_ _e\"> </span>kEUR. <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>bevoegdheid<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>de <span class=\"_ _9\"> </span>Raad <span class=\"_ _e\"> </span>van <span class=\"_ _9\"> </span>Bestuur <span class=\"_ _e\"> </span>geldt <span class=\"_ _9\"> </span>daarbij<span class=\"_ _f\"></span> eveneens <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>kapitaalver<span class=\"_ _f\"></span>ho<span class=\"_ _4\"></span>gingen <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>inbreng <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>natura <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>speci\u00ebn, <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>omzetting <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>reserves <span class=\"_ _2\"></span>of van <span class=\"_ _2\"></span>uitgiftepremies, <span class=\"_ _4\"></span>met <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>zonder <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>aand<span class=\"_ _3\"></span>elen, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>omvat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bevoegdheid <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>uitgifte <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an converteerbare <span class=\"_ _4\"></span>obligaties, <span class=\"_ _2\"></span>warranten <span class=\"_ _4\"></span>die <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _4\"></span>verbonden <span class=\"_ _2\"></span>zijn <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>ander <span class=\"_ _2\"></span>effect, <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>obligaties met <span class=\"_ _e\"></span>warranten. <span class=\"_ _c\"></span>Daarbij <span class=\"_ _e\"></span>kan <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>voorkeurrecht <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>bestaande <span class=\"_ _e\"></span>aandeelhouders <span class=\"_ _c\"></span>worden <span class=\"_ _e\"></span>beperkt <span class=\"_ _c\"></span>of uitgesloten ten gu<span class=\"_ _3\"></span>nste van \u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f meer bepaalde p<span class=\"_ _f\"></span>ersonen, andere dan led<span class=\"_ _3\"></span>en van het persone<span class=\"_ _f\"></span>el.<span class=\"_ _4\"></span> Via dezelfde machtiging <span class=\"_ _4\"></span>aan de <span class=\"_ _4\"></span>Raad van <span class=\"_ _4\"></span>Bestuur, kan zij <span class=\"_ _4\"></span>het geplaatste maatschappelijk kapitaal van de Vennootschap <span class=\"_ _4\"></span>verhogen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>meerdere keren, <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>openba<span class=\"_ _f\"></span>ar <span class=\"_ _2\"></span>overnamebod <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e aandelen van de Venn<span class=\"_ _f\"></span>ootschap (artikel 7:202 lid<span class=\"_ _f\"></span> 2<span class=\"_ _4\"></span>, 2\u00b0 WVV). Inkoop eigen aan<span class=\"_ _3\"></span>delen Daarenboven werd<span class=\"_ _f\"></span> o<span class=\"_ _4\"></span>p de Buiteng<span class=\"_ _f\"></span>ewone Algemene Vergad<span class=\"_ _3\"></span>ering van 17 juni 2019 h<span class=\"_ _3\"></span>et volgende beslist:<span class=\"_ _f\"></span> \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">de <span class=\"_ _c\"></span>machtiging <span class=\"_ _b\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>Raad <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Bestuur <span class=\"_ _b\"></span>om <span class=\"_ _e\"></span>eigen <span class=\"_ _c\"></span>aandelen <span class=\"_ _b\"></span>en <span class=\"_ _e\"></span>certificaten <span class=\"_ _b\"></span>die <span class=\"_ _c\"></span>erop <span class=\"_ _c\"></span>betrekking </span></span>hebben van de <span class=\"_ _4\"></span>Vennootschap te verwerven aan een minimumprijs of te<span class=\"_ _4\"></span>genwaa<span class=\"_ _3\"></span>rde gelijk aan <span class=\"_ _4\"></span>0,01 EUR <span class=\"_ _4\"></span>(\u00e9\u00e9n <span class=\"_ _2\"></span>c<span class=\"_ _3\"></span>ent) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>een maximumprijs <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>genwa<span class=\"_ _f\"></span>arde <span class=\"_ _2\"></span>gelijk aa<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>slotkoers van <span class=\"_ _2\"></span>het aandeel op <span class=\"_ _36\"> </span>Euronext <span class=\"_ _9\"> </span>Brussels <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>verhandelingsda<span class=\"_ _3\"></span>g <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>nmid<span class=\"_ _3\"></span>dellijk <span class=\"_ _36\"> </span>voorafgaand <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verkrijging <span class=\"_ _9\"> </span>of inpandneming <span class=\"_ _c\"></span>vermeerder<span class=\"_ _3\"></span>d <span class=\"_ _c\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _c\"></span>twintig <span class=\"_ _e\"></span>(20) <span class=\"_ _e\"></span>procent, <span class=\"_ _c\"></span>dit <span class=\"_ _c\"></span>alles <span class=\"_ _e\"> </span>in <span class=\"_ _e\"></span>overeenstem<span class=\"_ _3\"></span>ming <span class=\"_ _c\"></span>met <span class=\"_ _e\"></span>artikel 7:215, <span class=\"_ _3\"></span>\u00a71, lid <span class=\"_ _f\"></span>1 van <span class=\"_ _f\"></span>WVV. De <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>achtiging t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwerving <span class=\"_ _f\"></span>is geldig <span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r e<span class=\"_ _f\"></span>en termijn <span class=\"_ _f\"></span>van vijf (5)<span class=\"_ _f\"></span> jaar te<span class=\"_ _f\"></span> rekenen <span class=\"_ _c\"></span>vanaf <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>datum <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>publicatie <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>bove<span class=\"_ _3\"></span>nvermelde <span class=\"_ _c\"></span>beslissing <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>bijlagen <span class=\"_ _c\"></span>tot <span class=\"_ _c\"></span>het Belgisch <span class=\"_ _4\"></span>Staatsblad. <span class=\"_ _4\"></span>Beslissin<span class=\"_ _f\"></span>g <span class=\"_ _2\"></span>dat <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>machtiging tevens <span class=\"_ _2\"></span>geldt<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>voor de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erwerv<span class=\"_ _3\"></span>ing <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aandelen van <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>Vennootscha<span class=\"_ _3\"></span>p <span class=\"_ _11\"> </span>door <span class=\"_ _11\"> </span>\u00e9\u00e9<span class=\"_ _4\"></span>n <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>haar <span class=\"_ _19\"> </span>rechtstree<span class=\"_ _f\"></span>ks <span class=\"_ _19\"> </span>of <span class=\"_ _11\"> </span>onrechtstreeks <span class=\"_ _11\"> </span>gecontroleerd<span class=\"_ _f\"></span>e dochtervennootschap<span class=\"_ _3\"></span>pen, evenals voor <span class=\"_ _4\"></span>zover als <span class=\"_ _4\"></span>nodig elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _4\"></span>in eigen naam maar voor rekening <span class=\"_ _3\"></span>van die vennootschap<span class=\"_ _3\"></span>pen; \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing <span class=\"_ _f\"></span>tot <span class=\"_ _f\"></span>machtiging <span class=\"_ _f\"></span>aan <span class=\"_ _f\"></span>de Raad<span class=\"_ _f\"></span> van<span class=\"_ _f\"></span> Bestuu<span class=\"_ _f\"></span>r om <span class=\"_ _3a\"></span>de eigen<span class=\"_ _f\"></span> aandelen<span class=\"_ _f\"></span> en <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>certificaten<span class=\"_ _f\"></span> die <span class=\"_ _3a\"></span>ero<span class=\"_ _4\"></span>p </span></span>betrekking <span class=\"_ _f\"></span>hebben <span class=\"_ _f\"></span>te vervree<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>aan <span class=\"_ _f\"></span>\u00e9\u00e9n <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _f\"></span>meer bepaal<span class=\"_ _3\"></span>de per<span class=\"_ _f\"></span>sonen andere<span class=\"_ _f\"></span> dan <span class=\"_ _f\"></span>het p<span class=\"_ _3\"></span>ersoneel.<span class=\"_ _f\"></span> De <span class=\"_ _b\"></span>machtiging<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>geldt <span class=\"_ _b\"></span>terug <span class=\"_ _2\"></span>voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bestuursorgaan<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Vennootschap, <span class=\"_ _2\"></span>haar <span class=\"_ _b\"></span>rechtstreekse<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>of zover als nodig <span class=\"_ _4\"></span>onrechtstre<span class=\"_ _3\"></span>ekse dochtervennootschap<span class=\"_ _f\"></span>pen <span class=\"_ _4\"></span>en voor <span class=\"_ _4\"></span>zover als nodig voor elke <span class=\"_ _4\"></span>derde handelend <span class=\"_ _1a\"> </span>in <span class=\"_ _1a\"> </span>eigen <span class=\"_ _1a\"> </span>naam <span class=\"_ _1a\"> </span>maar <span class=\"_ _1a\"> </span>voor <span class=\"_ _1a\"> </span>rekening <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>die <span class=\"_ _1a\"> </span>vennootschappen, <span class=\"_ _1a\"> </span>dit <span class=\"_ _1a\"> </span>alles <span class=\"_ _1a\"> </span>in overeenstem<span class=\"_ _3\"></span>ming met arti<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span>l 7:218 \u00a71 lid <span class=\"_ _f\"></span>1,4\u00b0 WVV  ; en  \u2022<span class=\"ff3a\"> <span class=\"_ _48\"> </span><span class=\"ff2f\">Beslissing tot <span class=\"_ _f\"></span>bijzondere machtigin<span class=\"_ _3\"></span>g aan <span class=\"_ _3\"></span>de Raad van <span class=\"_ _f\"></span>Bestuur om voor e<span class=\"_ _f\"></span>en termijn <span class=\"_ _3\"></span>van drie (3) <span class=\"_ _3\"></span>jaar<span class=\"_ _3\"></span> </span></span>vanaf <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bekendmaking <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _9\"> </span>deze <span class=\"_ _e\"> </span>statutenwijziging <span class=\"_ _e\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _e\"> </span>17 <span class=\"_ _9\"> </span>juni <span class=\"_ _9\"> </span>2019, <span class=\"_ _e\"></span>om <span class=\"_ _9\"> </span>eigen aandelen <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>certificaten<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>die <span class=\"_\"> </span>erop <span class=\"_ _7\"> </span>betrek<span class=\"_ _3\"></span>king <span class=\"_\"> </span>hebben <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>verkrijgen, <span class=\"_\"> </span>in <span class=\"_ _7\"> </span>pand <span class=\"_\"> </span>te <span class=\"_ _7\"> </span>ne<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en <span class=\"_\"> </span>of <span class=\"_ _7\"> </span>te vervreemden, <span class=\"_ _11\"> </span>indien <span class=\"_ _19\"> </span>deze <span class=\"_ _11\"> </span>verkrijging, <span class=\"_ _11\"> </span>inpandneming <span class=\"_ _11\"> </span>of <span class=\"_ _19\"> </span>vervreemding<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>noodzakelijk <span class=\"_ _19\"> </span>i<span class=\"_ _3\"></span>s <span class=\"_ _19\"> </span>ter<span class=\"_ _f\"></span> voorkoming <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>ernstig <span class=\"_ _f\"></span>dreigend <span class=\"_ _f\"></span>nadeel <span class=\"_ _f\"></span>voor d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>Vennootschap. <span class=\"_ _f\"></span>Wedero<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>geldt d<span class=\"_ _f\"></span>e ma<span class=\"_ _f\"></span>chtiging niet alleen <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het bestuursorgaan v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _3\"></span>, <span class=\"_ _4\"></span>haar rechtstreekse <span class=\"_ _4\"></span>en onrechtstreek<span class=\"_ _4\"></span>se dochtervennootschap<span class=\"_ _3\"></span>pen en zover als<span class=\"_ _f\"></span> no<span class=\"_ _4\"></span>dig elke de<span class=\"_ _3\"></span>rde. Deze bepali<span class=\"_ _f\"></span>ngen zijn in overeenstem<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ing met artikel 7:<span class=\"_ _3\"></span>215 \u00a71 lid 4-5 WVV en <span class=\"_ _f\"></span>artikel 7:218 WVV \u00a71 lid 1,<span class=\"_ _f\"></span>3<span class=\"_ _4\"></span> \u00b0 Aandelenopties en In<span class=\"_ _3\"></span>schrijvin<span class=\"_ _f\"></span>gsr<span class=\"_ _4\"></span>echten Tot <span class=\"_ _b\"></span>slot <span class=\"_ _2\"></span>heeft <span class=\"_ _b\"></span>diezelfde <span class=\"_ _2\"></span>Buitengewone <span class=\"_ _2\"></span>Algemene <span class=\"_ _2\"></span>Vergadering <span class=\"_ _b\"></span>van <span class=\"_ _2\"></span>17 <span class=\"_ _b\"></span>juni <span class=\"_ _b\"></span>2019 <span class=\"_ _2\"></span>een <span class=\"_ _b\"></span>aandelenoptiepla<span class=\"_ _f\"></span>n goedgekeurd waarbij <span class=\"_ _4\"></span>450.000 Aandelenopties aan sommige <span class=\"_ _4\"></span>bestuurders van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap en <span class=\"_ _4\"></span>leden van <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>management <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Venn<span class=\"_ _f\"></span>ootschap <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>haar <span class=\"_ _5\"> </span>dochter<span class=\"_ _3\"></span>vennootschappen <span class=\"_ _7\"> </span>worden <span class=\"_ _5\"> </span>toegeken<span class=\"_ _f\"></span>d (\u201cGlobaal <span class=\"_ _2\"></span>Optieplan <span class=\"_ _b\"></span>2019\u201d)<span class=\"ff2f ls22\">. <span class=\"_ _b\"></span><span class=\"ls0\">Tot <span class=\"_ _b\"></span>dusver <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>nog <span class=\"_ _b\"></span>geen <span class=\"_ _2\"></span>enkele <span class=\"_ _b\"></span>begunstigde <span class=\"_ _2\"></span>zijn <span class=\"_ _b\"></span>recht <span class=\"_ _b\"></span>uitgeoefend. <span class=\"_ _2\"></span>Het </span></span>aantal <span class=\"_ _b\"></span>uitstaande <span class=\"_ _2\"></span>aandelenopties <span class=\"_ _b\"></span>bedraagt <span class=\"_ _2\"></span>2<span class=\"_ _4\"></span>40.000. <span class=\"_ _2\"></span>Voor <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>details <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>dit <span class=\"_ _b\"></span>verband <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>verwezen<span class=\"_ _f\"></span> naar het hoofdstuk r<span class=\"_ _f\"></span>ond Corporate Governance. Tegelijk <span class=\"_ _7\"> </span>werd<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>ook <span class=\"_ _7\"> </span>een <span class=\"_\"> </span>machtiging <span class=\"_ _7\"> </span>verleend <span class=\"_\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Raad <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>Bestuur <span class=\"_ _7\"> </span>om <span class=\"_\"> </span>eigen <span class=\"_ _7\"> </span>aandelen <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>d<span class=\"_ _f\"></span>e Vennootschap te vervree<span class=\"_ _f\"></span>mden <span class=\"_ _4\"></span>in het kader van dit Globaal Optieplan<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>2019 aan de begunstigden<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>van dat plan.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>warranten <span class=\"_ _f\"></span>betreft, <span class=\"_ _3a\"></span>het Warran<span class=\"_ _f\"></span>tenplan <span class=\"_ _f\"></span>2014 <span class=\"_ _f\"></span>was <span class=\"_ _f\"></span>het laatst <span class=\"_ _3a\"></span>uitgegeven <span class=\"_ _f\"></span>plan <span class=\"_ _f\"></span>door <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap dat ten einde kwa<span class=\"_ _f\"></span>m in juni 2019.  Ingekochte eigen aa<span class=\"_ _3\"></span>ndelen  Eind 20<span class=\"_ _4\"></span><span class=\"ls21\">22</span> <span class=\"_ _4\"></span>bezit <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootschap 1.027.144 eigen <span class=\"_ _4\"></span>aandelen, hetzij <span class=\"_ _4\"></span>4,36% v<span class=\"_ _4\"></span>an het <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>aandelen. <span class=\"_ _4\"></span>Deze worden <span class=\"_ _16\"> </span>aangehouden <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>effectenrekening <span class=\"_ _16\"> </span>geopend <span class=\"_ _1a\"> </span>bij <span class=\"_ _16\"> </span>Belfius <span class=\"_ _16\"> </span>Bank. <span class=\"_ _1a\"> </span>De <span class=\"_ _16\"> </span>eigen <span class=\"_ _16\"> </span>aandelen<span class=\"_ _3\"></span> vertegenwoordig<span class=\"_ _3\"></span>en een boekwaard<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 1.054 kEUR <span class=\"_ _f\"></span>per 31 december 20<span class=\"ls20\">22<span class=\"ls22\">. </span></span> Aantal aandelen<span class=\"_ _4\"></span> Ingekochte eigen aan<span class=\"_ _4\"></span>delen Eenheden de2 programma inko<span class=\"_ _4\"></span>op eigen aan<span class=\"_ _4\"></span>delen 546.922 de3 programma inko<span class=\"_ _4\"></span>op eigen aan<span class=\"_ _4\"></span>delen 480.222 Totaal aantal ingekoch<span class=\"_ _4\"></span>te eigen aan<span class=\"_ _4\"></span>delen per 31.12.20<span class=\"_ _4\"></span><span class=\"ls2d\">22</span> 1.027.144 Stemrecht Ieder aandeel <span class=\"_ _4\"></span>heeft recht op <span class=\"_ _4\"></span>\u00e9\u00e9n <span class=\"_ _4\"></span>stem. <span class=\"_ _4\"></span>Er is <span class=\"_ _4\"></span>geen meervoudig stemrecht. <span class=\"_ _4\"></span>Onder de <span class=\"_ _4\"></span>Belgische wetgeving is <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>kapitaalstructuur <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Vennootschap, <span class=\"_\"> </span>met <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>aantal <span class=\"_ _7\"> </span>uitstaande <span class=\"_ _7\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>toegestane <span class=\"_ _7\"> </span>aandelen,<span class=\"_ _f\"></span> opgenomen <span class=\"_ _f\"></span>in de <span class=\"_ _3\"></span>statuten <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _3\"></span>en ka<span class=\"_ _f\"></span>n worden aang<span class=\"_ _f\"></span>epast door <span class=\"_ _f\"></span>de aandeelhouder<span class=\"_ _f\"></span>s voor zover een specifi<span class=\"_ _f\"></span>ek<span class=\"_ _4\"></span>e meerd<span class=\"_ _3\"></span>erheid van de ste<span class=\"_ _f\"></span>mmen is bereikt.  Voor de ingekocht<span class=\"_ _3\"></span>e eigen aan<span class=\"_ _3\"></span>delen is het stemr<span class=\"_ _f\"></span>echt <span class=\"_ _4\"></span>geschorst, ne<span class=\"_ _f\"></span>t zoals het dividendrecht. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-3": {
   "value": "(20)<span class=\"_ _18\"> </span>Leningen <span class=\"ff3b\">\u2013</span> langlop<span class=\"_ _3\"></span>ende verpli<span class=\"_ _f\"></span>c<span class=\"_ _4\"></span>htingenDeze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Leningen <span class=\"ff37\">\u2013</span> langlopend<span class=\"_ _4\"></span>e verplichtingen<span class=\"_ _4\"></span> kEUR kEUR Financiering KBC Bank<span class=\"_ _4\"></span> 638<span class=\"ls0\"> </span>- Financiering Belfius Bank<span class=\"_ _4\"></span> 14<span class=\"ls0\"> </span>183<span class=\"ls0\"> </span>Financiering Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>G\u00e9n\u00e9rale 222<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Totaal 874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>KBC Bank In 2022 werden tw<span class=\"_ _f\"></span>ee leningen aangegaan bij KBC Ban<span class=\"_ _f\"></span>k. Een <span class=\"_ _c\"></span>eerste <span class=\"_ _b\"></span>lening <span class=\"_ _c\"></span>werd <span class=\"_ _c\"></span>gecontracteerd <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>oog <span class=\"_ _c\"></span>op <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>verwerving <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>aandelen <span class=\"_ _c\"></span>van <span class=\"_ _c\"></span>Payment Solutions <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>bedrag v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>1.000 <span class=\"_ _2\"></span>kEUR, <span class=\"_ _4\"></span>af <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>betalen in <span class=\"_ _2\"></span>60 <span class=\"_ _4\"></span>maandelijkse <span class=\"_ _4\"></span>schijven. <span class=\"_ _2\"></span>Het<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>lang<span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>termijn<span class=\"_ _f\"></span> gedeelte <span class=\"_ _f\"></span>bedraagt <span class=\"_ _f\"></span>638 k<span class=\"_ _3\"></span>EUR <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>het korte <span class=\"_ _f\"></span>termijn <span class=\"_ _f\"></span>gedeelte <span class=\"_ _f\"></span>200 kEUR. <span class=\"_ _3a\"></span>De intrest<span class=\"_ _f\"></span>voet is <span class=\"_ _f\"></span>0,83% <span class=\"_ _f\"></span>en d<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>lening loopt ten einde <span class=\"_ _3\"></span>op 14 febru<span class=\"_ _3\"></span>ari 2027.   Een <span class=\"_ _7\"> </span>tweede<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>lening <span class=\"_ _7\"> </span>financiert <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>vennootschapsbel<span class=\"_ _f\"></span>asting. <span class=\"_ _7\"> </span>Van <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>opgenomen <span class=\"_ _7\"> </span>som <span class=\"_\"> </span>van <span class=\"_ _7\"> </span>400 <span class=\"_ _7\"> </span>kEUR,<span class=\"_ _f\"></span> afbetaalbaar <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>maandelijkse <span class=\"_ _b\"></span>schijven, <span class=\"_ _b\"></span>is <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>restant <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>100 <span class=\"_ _b\"></span>kEUR <span class=\"_ _c\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>inden <span class=\"_ _b\"></span>onder <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>korte termijn leningen.<span class=\"_ _3\"></span> De intres<span class=\"_ _3\"></span>tvoet bedraagt 0,6<span class=\"_ _f\"></span>9<span class=\"_ _4\"></span>% en de eindd<span class=\"_ _3\"></span>atum is 7 <span class=\"_ _3\"></span>maart 2023.  Belfius Bank Dit betreft <span class=\"_ _f\"></span>een lening <span class=\"_ _3\"></span>van 500 <span class=\"_ _f\"></span>kEUR aangegaan in<span class=\"_ _f\"></span> 2021 ter financi<span class=\"_ _f\"></span>ering van cap<span class=\"_ _f\"></span>ex<span class=\"_ _4\"></span>, die in <span class=\"_ _f\"></span>3<span class=\"_ _4\"></span>6 ma<span class=\"_ _f\"></span>andelijkse bedragen <span class=\"_ _b\"></span>wordt <span class=\"_ _c\"></span>afgekort. <span class=\"_ _b\"></span>Daarbij <span class=\"_ _c\"></span>is <span class=\"_ _b\"></span>14 <span class=\"_ _c\"></span>kEUR <span class=\"_ _c\"></span>is <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>residu <span class=\"_ _b\"></span>gedeelte <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>lange <span class=\"_ _b\"></span>termijn <span class=\"_ _c\"></span>terwijl <span class=\"_ _b\"></span>het <span class=\"_ _c\"></span>korte<span class=\"_ _f\"></span> termijn <span class=\"_ _4\"></span>gedeelte <span class=\"_ _4\"></span>169 <span class=\"_ _2\"></span>kEUR <span class=\"_ _4\"></span>bedraagt. <span class=\"_ _4\"></span>De <span class=\"_ _2\"></span>intrest<span class=\"_ _3\"></span>voet <span class=\"_ _2\"></span>i<span class=\"_ _f\"></span>s <span class=\"_ _2\"></span>1,7% <span class=\"_ _2\"></span>p<span class=\"_ _f\"></span>er <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lening <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>pt <span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>einde <span class=\"_ _2\"></span>op <span class=\"_ _4\"></span>31 januari 2024.  <span class=\"_ _3\"></span> Soci\u00e9t\u00e9 G\u00e9n\u00e9rale In 2019 <span class=\"_ _f\"></span>verst<span class=\"_ _4\"></span>rekte So<span class=\"_ _f\"></span>ci\u00e9t\u00e9 G\u00e9n\u00e9rale <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n lening<span class=\"_ _3\"></span> voor d<span class=\"_ _f\"></span>e financiering <span class=\"_ _3\"></span>van een <span class=\"_ _f\"></span>personenwagen. Het <span class=\"_ _f\"></span>betreft een totale<span class=\"_ _f\"></span> financiering <span class=\"_ _f\"></span>van 68 <span class=\"_ _f\"></span>kEUR, afbetaald<span class=\"_ _f\"></span> in 48 <span class=\"_ _f\"></span>mensualiteiten <span class=\"_ _f\"></span>van 1,4 <span class=\"_ _f\"></span>kEUR. De int<span class=\"_ _f\"></span>rest<span class=\"_ _4\"></span>last <span class=\"_ _f\"></span>bedraagt 0,79% per jaar. <span class=\"_ _3\"></span>De lange te<span class=\"_ _f\"></span>rm<span class=\"_ _4\"></span>ijn schuld hierbij i<span class=\"_ _f\"></span>s <span class=\"_ _4\"></span><span class=\"ls21\">10</span> kEUR. In <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>werd <span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>eveneens <span class=\"_ _4\"></span>een <span class=\"_ _2\"></span>soortgelijke <span class=\"_ _4\"></span>lening <span class=\"_ _4\"></span>aangegaan <span class=\"_ _4\"></span>bij <span class=\"_ _2\"></span>dezelfde <span class=\"_ _4\"></span>bankinstelling <span class=\"_ _4\"></span>ter <span class=\"_ _2\"></span>financierin<span class=\"_ _f\"></span>g van een <span class=\"_ _f\"></span>wagen voor een <span class=\"_ _f\"></span>bedrag van <span class=\"_ _f\"></span>22 kEUR, <span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>n afl<span class=\"_ _3\"></span>ossing van <span class=\"_ _f\"></span>0,5 kEUR <span class=\"_ _3\"></span>via 48 <span class=\"_ _f\"></span>maandelijkse betaling<span class=\"_ _f\"></span>en. De lange termijn s<span class=\"_ _f\"></span>chuld bedraagt 5 kEUR. In <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>kader <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>C<span class=\"_ _f\"></span>OVID-19 <span class=\"_\"> </span>Pandemie <span class=\"_ _36\"> </span>gaf <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>Franse <span class=\"_\"> </span>Staat <span class=\"_ _36\"> </span>waarborg <span class=\"_ _36\"> </span>aan <span class=\"_\"> </span>kredietinst<span class=\"_ _f\"></span>ellingen <span class=\"_\"> </span>om<span class=\"_ _3\"></span> kredieten <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>verstrekken<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>aan <span class=\"_ _b\"></span>ondernemingen <span class=\"_ _2\"></span>en <span class=\"_ _c\"></span>dit <span class=\"_ _2\"></span>aan <span class=\"_ _c\"></span>voordelige <span class=\"_ _2\"></span>voorwaarden, <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _b\"></span>name <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>lage intrest <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>een <span class=\"_ _e\"> </span>grace <span class=\"_ _e\"> </span>period<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>1 <span class=\"_ _e\"></span>jaar. <span class=\"_ _c\"></span><span class=\"ff37\">(l\u2019Arr\u00eat\u00e9 <span class=\"_ _e\"></span>du <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _c\"></span>mars <span class=\"_ _c\"></span>2020 <span class=\"_ _e\"> </span>accordant <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>garantie <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>l\u2019Etat <span class=\"_ _c\"></span>aux </span>\u00e9tablissements <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>cr\u00e9dit <span class=\"_ _a\"> </span>et <span class=\"_ _a\"> </span>soci\u00e9t\u00e9s <span class=\"_ _a\"> </span>de <span class=\"_ _14\"> </span>financement<span class=\"ff35 fs6\">)</span><span class=\"ls22\">. <span class=\"_ _a\"> </span></span>Magellan <span class=\"_ _a\"> </span>heeft <span class=\"_ _a\"> </span>beroep <span class=\"_ _14\"> </span>gedaan <span class=\"_ _a\"> </span>op <span class=\"_ _a\"> </span>deze gewaarborgde <span class=\"_ _b\"></span>lening <span class=\"_ _b\"></span>(<span class=\"ff37\">Pr\u00eat <span class=\"_ _b\"></span>Garanti <span class=\"_ _c\"></span>par <span class=\"_ _c\"></span>l\u2019Etat <span class=\"_ _b\"></span>(\u2018PGE\u2019)</span>) <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>nam <span class=\"_ _c\"></span>daarbij <span class=\"_ _b\"></span>een <span class=\"_ _c\"></span>bedrag <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>340 <span class=\"_ _b\"></span>kEUR <span class=\"_ _b\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>bij Soci\u00e9t\u00e9 G\u00e9n\u00e9rale <span class=\"_ _3\"></span>op 2 juli 2020. De <span class=\"ff33\">grace pe<span class=\"_ _3\"></span>riod<span class=\"ff2f\"> van \u00e9\u00e9n jaar liep t<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>t 2 juli 2021. <span class=\"_ _3\"></span>De eerste terugbe<span class=\"_ _3\"></span>taling </span></span>vond <span class=\"_ _e\"></span>plaats <span class=\"_ _c\"></span>in <span class=\"_ _e\"></span>2022<span class=\"ls22\">. <span class=\"_ _c\"></span></span>Er <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>een <span class=\"_ _c\"></span>vaste <span class=\"_ _e\"></span>intrestvoet<span class=\"_ _3\"></span> <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>1,25% <span class=\"_ _e\"></span>toegepast. <span class=\"_ _c\"></span>De <span class=\"_ _e\"></span>lange <span class=\"_ _c\"></span>te<span class=\"_ _4\"></span>rmijn <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>korte termijn schuld bedrag<span class=\"_ _3\"></span>en respectie<span class=\"_ _f\"></span>velijk 207 kEUR en 66 kEUR.<span class=\"_ _f\"></span> Per <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>december <span class=\"_ _b\"></span>2022 <span class=\"_ _c\"></span>bedragen <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>toekomstige <span class=\"_ _b\"></span>aflossingsverplichting<span class=\"_ _3\"></span>en <span class=\"_ _c\"></span>kEUR <span class=\"_ _c\"></span>1.432, <span class=\"_ _c\"></span>lange <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>korte<span class=\"_ _3\"></span> termijn leningen t<span class=\"_ _f\"></span>esamen beschouwd (exclusief intr<span class=\"_ _3\"></span>esten), met de onders<span class=\"_ _f\"></span>taande maturiteit:  31.12.2022 31.12.2021 Toekomstige aflossings<span class=\"_ _4\"></span>verplichtingen<span class=\"_ _4\"></span> kEUR kEUR 2022<span class=\"ls0\"> </span>- 487<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>259<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>297<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>273<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>- Totaal 1.432<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>De reconciliatie<span class=\"_ _3\"></span> tussen de bala<span class=\"_ _f\"></span>nsm<span class=\"_ _4\"></span>utaties en d<span class=\"_ _3\"></span>e kasstromen is al<span class=\"_ _f\"></span>s volgt:  Reconciliatie balans<span class=\"_ _4\"></span>mutaties leningen en kas<span class=\"_ _4\"></span>stromentabel<span class=\"_ _4\"></span> kEUR Totale leningen op 01.01.20<span class=\"_ _4\"></span><span class=\"ls59\">21</span> 2.043<span class=\"ls0\"> </span>Opname van n<span class=\"_ _4\"></span>ieuwe leningen in 2021<span class=\"_ _4\"></span> 1.150 Aflossingen van<span class=\"_ _4\"></span> de schuld in rekening courant <span class=\"_ _4\"></span>aan kredietinstellingen<span class=\"_ _2\"></span> (200)<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld (p<span class=\"_ _4\"></span>er einde 2020) en de nieuw op<span class=\"_ _4\"></span>genomen schu<span class=\"_ _4\"></span>ld in 2021<span class=\"_ _4\"></span> (2.012) Afrondingsverschil<span class=\"_ _4\"></span> 1 Totale leningen op 31.12.202<span class=\"_ _4\"></span>1 982<span class=\"ls0\"> </span>Opname van n<span class=\"_ _4\"></span>ieuwe leningen in <span class=\"_ _4\"></span><span class=\"ls2d\">2022<span class=\"_ _4\"></span></span> 1.400 Overname leningen uit <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _4\"></span>ootschap<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>Aflossingen van<span class=\"_ _4\"></span> de bestaand<span class=\"_ _4\"></span>e schuld (p<span class=\"_ _4\"></span>er einde <span class=\"ls2d\">2021</span>) en de n<span class=\"_ _4\"></span>ieuw opgenomen sch<span class=\"_ _4\"></span>uld in 202<span class=\"_ _4\"></span>2 (962)<span class=\"ls0\"> </span>Totale leningen op 31.12.20<span class=\"_ _4\"></span><span class=\"ls59\">22</span> 1.432<span class=\"ls0\"> </span>(24) <span class=\"_ _13\"> </span>Leningen <span class=\"ff3b\">\u2013</span> kortlop<span class=\"_ _f\"></span>ende verplichtingen Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd: 31.12.2022 31.12.2021 Leningen <span class=\"ff37\">\u2013</span> Kortlopende v<span class=\"_ _4\"></span>erplichtingen<span class=\"_ _4\"></span> kEUR kEUR Financiering KBC Bank<span class=\"_ _4\"></span> 298<span class=\"ls0\"> </span>- Financiering Belfius Bank<span class=\"_ _4\"></span> 169<span class=\"ls0\"> </span>398<span class=\"ls0\"> </span>Financiering Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>G\u00e9n\u00e9rale 91<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Totaal 558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>De <span class=\"_ _36\"> </span>binnen <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>12 <span class=\"_ _9\"> </span>maanden <span class=\"_ _36\"> </span>af <span class=\"_ _36\"> </span>te <span class=\"_\"> </span>l<span class=\"_ _3\"></span>ossen <span class=\"_ _36\"> </span>bedragen <span class=\"_ _9\"> </span>betreffen <span class=\"_\"> </span>v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgende <span class=\"_ _36\"> </span>leningen <span class=\"_ _9\"> </span>met <span class=\"_\"> </span>respecti<span class=\"_ _f\"></span>evelijke uitstaande bedragen<span class=\"_ _f\"></span>: \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter finan<span class=\"_ _f\"></span>ciering van de acquisitie van <span class=\"_ _f\"></span>Payment Solutions (198 kEUR<span class=\"_ _f\"></span>)<span class=\"_ _4\"></span>; </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter financierin<span class=\"_ _f\"></span>g van de vennootschapsbela<span class=\"_ _f\"></span>sting (100 kEUR); </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een lening ter finan<span class=\"_ _f\"></span>ciering van capex  (<span class=\"ls20\">16</span>9 <span class=\"ls4f\">kEU<span class=\"ls5b\">R)<span class=\"_ _f\"></span><span class=\"ls0\">; </span></span></span></span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">een gewaarborgde<span class=\"_ _f\"></span> lening door de Franse staa<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>(66 kEUR); </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">twee leningen t<span class=\"_ _3\"></span>er financiering<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>an de aanschaffing va<span class=\"_ _3\"></span>n personenwagens (2<span class=\"_ _f\"></span>5 k<span class=\"_ _4\"></span>EUR) </span></span>Waarborgen De waarborgen v<span class=\"_ _3\"></span>erstrekt a<span class=\"_ _3\"></span>an de bankinstellingen zi<span class=\"_ _3\"></span>jn per 31 dec<span class=\"_ _f\"></span>em<span class=\"_ _4\"></span>ber 2022 <span class=\"_ _f\"></span>als volgt samen te vatten. De volgende waarb<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rgen gelden ten v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordele van KB<span class=\"_ _f\"></span>C Bank: \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">pand <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>aandelen <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>Payment <span class=\"_ _2\"></span>Solutions<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>(voor <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>lening <span class=\"_ _2\"></span>verstrekt <span class=\"_ _4\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>V<span class=\"_ _3\"></span>ennootschap), <span class=\"_ _2\"></span>me<span class=\"_ _f\"></span>t </span></span>daarbij <span class=\"_\"> </span>een <span class=\"_\"> </span>verklaring <span class=\"_\"> </span>tot <span class=\"_ _7\"> </span>behoud <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>aangeho<span class=\"_ _f\"></span>uden <span class=\"_ _7\"> </span>Keyware <span class=\"_\"> </span>Technologi<span class=\"_ _f\"></span>es <span class=\"_ _7\"> </span>aandelen <span class=\"_\"> </span>door<span class=\"_ _f\"></span> Powergraph BV en Big<span class=\"_ _f\"></span> Friend NV (<span class=\"ff33\">letter of intent</span><span class=\"ls31\">);</span> \u2022<span class=\"ff3a\"> <span class=\"_ _8\"> </span><span class=\"ff2f\">pand op <span class=\"_ _f\"></span>de ondernemingsg<span class=\"_ _f\"></span>oederen ten belop<span class=\"_ _f\"></span>e van 400 <span class=\"_ _3\"></span>kEUR (<span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r d<span class=\"_ _3\"></span>e lening <span class=\"_ _f\"></span>ve<span class=\"_ _4\"></span>rstrekt <span class=\"_ _f\"></span>aan Keyware<span class=\"_ _f\"></span> </span></span>Smart Card Divisi<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>n) Er zijn geen uitstaand<span class=\"_ _3\"></span>e waarborgen <span class=\"_ _f\"></span>mee<span class=\"_ _4\"></span>r ten gu<span class=\"_ _f\"></span>nste van Belfius Bank. <span class=\"ff33\"> </span>Tenslotte <span class=\"_ _f\"></span>weze <span class=\"_ _3\"></span>vermeld <span class=\"_ _f\"></span>dat de <span class=\"_ _f\"></span>lening <span class=\"_ _f\"></span>verstrekt <span class=\"_ _f\"></span>door Soci\u00e9t\u00e9 <span class=\"_ _f\"></span>G\u00e9n\u00e9rale <span class=\"_ _f\"></span>aan Magell<span class=\"_ _f\"></span>an is <span class=\"_ _f\"></span>gewaarborgd d<span class=\"_ _f\"></span>oor de Franse Staat (\u2018<span class=\"ff33\">PGE<span class=\"_ _f\"></span><span class=\"ff37\">\u2019). <span class=\"ff2f\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-2": {
   "value": "(26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-3": {
   "value": "(26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-4": {
   "value": "(26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-5": {
   "value": "(26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-6": {
   "value": "(26) <span class=\"_ _13\"> </span>Overige schulden<span class=\"_ _f\"></span> Deze rubriek kan<span class=\"_ _3\"></span> als volgt worden g<span class=\"_ _f\"></span>edetailleerd:  Overige schulden<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 kEUR kEUR Diverse schulden<span class=\"_ _4\"></span> 28<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Toe te rekenen kosten<span class=\"_ _4\"></span> 7 6 Over te dragen opbrengs<span class=\"_ _4\"></span>ten 736<span class=\"ls0\"> </span>437<span class=\"ls0\"> </span>Totaal 771<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Diverse schulden o<span class=\"_ _f\"></span>mvatten voornamelijk bedrag<span class=\"_ _f\"></span>en die verschuldigd<span class=\"_ _3\"></span> zijn aan de <span class=\"ff33\">acquirers</span>. Het <span class=\"_ _5\"> </span>gros <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>over <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>dragen <span class=\"_ _7\"> </span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _7\"> </span>betreffen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>vooruitgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>bedragen <span class=\"_ _7\"> </span>m.b.t. betaalterminals. Eind<span class=\"_ _3\"></span> 2022 bedraagt hun<span class=\"_ _3\"></span> aandeel 658 kEUR ten opzicht<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>van 379 kEUR eind 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1 en hun stijging is <span class=\"_ _4\"></span>uitsluitend toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitbreiding van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>groep met <span class=\"_ _4\"></span>de o<span class=\"_ _4\"></span>vergeno<span class=\"_ _3\"></span>men <span class=\"_ _4\"></span>vennootschap<span class=\"ls25\">. </span>Zij <span class=\"_\"> </span>factureert <span class=\"_\"> </span>even<span class=\"_ _f\"></span>eens <span class=\"_\"> </span>op <span class=\"_\"> </span>anticipatieve <span class=\"_ _36\"> </span>wijze <span class=\"_\"> </span>zodat <span class=\"_\"> </span>het <span class=\"_\"> </span>niet-verbruikt<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>gedee<span class=\"_ _f\"></span>lte <span class=\"_ _7\"> </span>als<span class=\"_ _3\"></span> <span class=\"_\"> </span>over <span class=\"_\"> </span>te <span class=\"_\"> </span>drag<span class=\"_ _f\"></span>en opbrengst dient te<span class=\"_ _3\"></span> worden gecorrige<span class=\"_ _f\"></span>erd. De <span class=\"_ _3a\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _3a\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>dragen <span class=\"_ _3a\"></span>softwareopbrengsten <span class=\"_ _3a\"></span>vertegenwo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdigen <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>saldo <span class=\"_ _f\"></span>van <span class=\"_ _3a\"></span>deze <span class=\"_ _f\"></span>post <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>bedragen <span class=\"_ _f\"></span>78 <span class=\"_ _f\"></span>kEUR hierin, wat vergeli<span class=\"_ _3\"></span>jkbaar is met 5<span class=\"_ _f\"></span>8<span class=\"_ _4\"></span> kEUR eind 2<span class=\"_ _3\"></span>021<span class=\"ls22\">. </span> <span class=\"ff31 fc21\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-123-3": {
   "value": "(29) <span class=\"_ _2d\"> </span>Omzet<span class=\"_ _3\"></span><span class=\"ff2f fc0\"> </span>De verschillende <span class=\"_ _f\"></span>omzetcategorie\u00ebn kunnen als<span class=\"_ _f\"></span> volgt voorgesteld w<span class=\"_ _3\"></span>orden: 31.12.2022 31.12.20<span class=\"ls2d\">21</span> Omzet kEUR kEUR Terminal opbrengsten<span class=\"_ _4\"></span>  <span class=\"_ _4e\"></span>Opbrengsten uit finan<span class=\"_ _4\"></span>ci\u00eble lease contracten<span class=\"_ _4\"></span> 5.906 3.444  <span class=\"_ _4e\"></span>Verkoop van goederen<span class=\"_ _4\"></span> 463<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span> <span class=\"_ _4e\"></span>Verstrekken van d<span class=\"_ _4\"></span>iensten 3.650 3.414  <span class=\"_ _4e\"></span>Resultaat op d<span class=\"_ _4\"></span>e verbrekingsvergoedingen <span class=\"_ _2\"></span> 39<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>10.058 7.070 Autorisatie-opbrengsten<span class=\"_ _4\"></span> 8.615 5.997 Software opbrengsten<span class=\"_ _4\"></span> 5.298 4.622 Totaal 23.971<span class=\"ls0\"> </span>17.689<span class=\"ls0\"> </span>Ultimo <span class=\"_\"> </span>20<span class=\"_ _f\"></span>22 <span class=\"_\"> </span>heeft <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>Groep <span class=\"_\"> </span>dankzi<span class=\"_ _f\"></span>j <span class=\"_\"> </span>de <span class=\"_\"> </span>acquisiti<span class=\"_ _f\"></span>e <span class=\"_\"> </span>inmiddels <span class=\"_\"> </span>ong<span class=\"_ _3\"></span>eveer <span class=\"_ _36\"> </span>18.<span class=\"_ _4\"></span>200 <span class=\"_\"> </span>actie<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e <span class=\"_\"> </span>klant<span class=\"_ _f\"></span>en <span class=\"_\"> </span>in betaalterminals,<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>vergelijking <span class=\"_ _3a\"></span>met <span class=\"_ _f\"></span>14.600 <span class=\"_ _3a\"></span>actieve <span class=\"_ _3a\"></span>klanten <span class=\"_ _f\"></span>eind <span class=\"_ _3a\"></span>2021. <span class=\"_ _3a\"></span>In <span class=\"_ _f\"></span>dit <span class=\"_ _3a\"></span>segment <span class=\"_ _f\"></span>vertegenwoordig<span class=\"_ _f\"></span>t de belangrijkste klant<span class=\"_ _f\"></span> m<span class=\"_ _4\"></span>inder dan<span class=\"_ _3\"></span> 1% van de o<span class=\"_ _3\"></span>mzet. Het segment van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>betaal<span class=\"_ _3\"></span>terminals gener<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rt omzet <span class=\"_ _f\"></span>uit de volgende bestanddelen:  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>De <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>vertegenw<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ordigen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erdisconteerde<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>netto <span class=\"_ _2\"></span>contante <span class=\"_ _2\"></span>waarde van de financi\u00eble l<span class=\"_ _f\"></span>ease<span class=\"_ _4\"></span> contracten,<span class=\"_ _f\"></span> verdisconteerd middels een i<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>pliciete rente<span class=\"_ _f\"></span>voet van 5%; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>De <span class=\"_ _2\"></span>verkoop <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>goederen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>heeft <span class=\"_ _2\"></span>betrekking <span class=\"_ _4\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erkopen <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>papierrollen. Hoewel <span class=\"_ _1d\"> </span>financi\u00eble <span class=\"_ _1d\"> </span>lease <span class=\"_ _2c\"> </span>beduidend <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>voorkomt, <span class=\"_ _1d\"> </span>prefereren <span class=\"_ _1d\"> </span>sommig<span class=\"_ _3\"></span>e <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>de betaalterminal zelf<span class=\"_ _f\"></span> te bezitten; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>Onder <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>verstrekken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>diensten <span class=\"_ _2\"></span>wordt <span class=\"_ _b\"></span>begrepen <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pbrengsten <span class=\"_ _2\"></span>uit <span class=\"_ _b\"></span>diensten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erband houden met het segment van de betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals, zoals installati<span class=\"_ _3\"></span>es en interventies, onderhoud en<span class=\"_ _f\"></span> support, GPRS, ab<span class=\"_ _3\"></span>onnementen ... ; -<span class=\"ff3a\"> <span class=\"_ _30\"> </span></span>D<span class=\"_ _4\"></span>e verbrekingsverg<span class=\"_ _f\"></span>oedingen betreffen de contractuele, forfaitair<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>bepaalde opzeg<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ergoedingen in<span class=\"_ _f\"></span> geval <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>eenzijdige <span class=\"_ _5\"> </span>be\u00ebindiging <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>contract <span class=\"_ _6\"> </span>door <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>klant <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>einddatum. <span class=\"_ _5\"> </span>D<span class=\"_ _4\"></span>e voorgestelde cijfers pres<span class=\"_ _f\"></span>enteren een netto bedrag zijn<span class=\"_ _f\"></span>de het verschil tussen het nominale bedrag van de verbreking<span class=\"_ _3\"></span>svergoeding<span class=\"_ _3\"></span> en de terugname van d<span class=\"_ _f\"></span>e o<span class=\"_ _4\"></span>penstaande <span class=\"_ _f\"></span>vordering De <span class=\"_ _f\"></span>autorisatie-opbreng<span class=\"_ _f\"></span>sten <span class=\"_ _f\"></span>vertegenwoordigen <span class=\"_ _3a\"></span>de <span class=\"_ _3a\"></span>ontvangen <span class=\"_ _f\"></span>commissies <span class=\"_ _3a\"></span>vanwege <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span><span class=\"ff33\">acquirers<span class=\"ff2f\">. <span class=\"_ _f\"></span>Deze </span></span>acquirers<span class=\"ff2f\"> <span class=\"_ _36\"> </span>of <span class=\"_\"> </span>be<span class=\"_ _f\"></span>taalpartners <span class=\"_ _36\"> </span>maken <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>geld <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _f\"></span> <span class=\"_\"> </span>transacties <span class=\"_ _9\"> </span>over <span class=\"_\"> </span>op <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _f\"></span>ankrekening <span class=\"_\"> </span>van<span class=\"_ _f\"></span> <span class=\"_\"> </span>de<span class=\"_ _f\"></span> </span>handelaar <span class=\"_ _4\"></span>(eindklant) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>naar <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>diverse rechthebbenden, <span class=\"_ _4\"></span>waaronder <span class=\"_ _4\"></span>Keyware, <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van de MSC retroced<span class=\"_ _f\"></span>eren conform afspraken.  Software omva<span class=\"_ _3\"></span>t de activite<span class=\"_ _3\"></span>iten van EasyOrder (betaal<span class=\"_ _f\"></span>app) en deze van Magellan (betaal<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>plossingen).  De grote tendens<span class=\"_ _f\"></span>en van 2022 zijn : -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de omzet van<span class=\"_ _3\"></span> terminal opb<span class=\"_ _f\"></span>rengsten neemt toe<span class=\"_ _3\"></span> door acqu<span class=\"_ _f\"></span>isitie van Payment Solu<span class=\"_ _f\"></span>tions. Uit het detail <span class=\"_ _f\"></span>blijkt <span class=\"_ _f\"></span>tevens <span class=\"_ _3a\"></span>dat <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>relatief <span class=\"_ _f\"></span>gezien <span class=\"_ _3a\"></span>ook <span class=\"_ _f\"></span>meer <span class=\"_ _3a\"></span>verkopen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>betaaltermin<span class=\"_ _3\"></span>als <span class=\"_ _f\"></span>realiseren <span class=\"_ _3a\"></span>dan huur, in vergelijkin<span class=\"_ _f\"></span>g met Keyware, waardoor deze<span class=\"_ _f\"></span> component sterker aan belan<span class=\"_ _f\"></span>g wint; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>autorisatie-opbrengsten <span class=\"_ _7\"> </span>kennen <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>groei <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>voordeel <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>eind <span class=\"_ _7\"> </span>2021 <span class=\"_ _7\"> </span>be\u00ebindigde migratie en d<span class=\"_ _3\"></span>oor de eigen contrib<span class=\"_ _3\"></span>utie van Paym<span class=\"_ _f\"></span>ent So<span class=\"_ _4\"></span>lutions; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>softwareopbrengsten <span class=\"_ _7\"> </span>nemen <span class=\"_ _5\"> </span>voornamelijk<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>toe <span class=\"_ _5\"> </span>door <span class=\"_ _7\"> </span>ee<span class=\"_ _4\"></span>n <span class=\"_ _5\"> </span>nieuw<span class=\"_ _f\"></span>e <span class=\"_ _6\"> </span>inkomsten<span class=\"_ _f\"></span>bron, <span class=\"_ _5\"> </span>nl. <span class=\"_ _5\"> </span>de verkoop van hardware<span class=\"_ _f\"></span> (bestelzuilen) (30) <span class=\"_ _2c\"> </span>Kostprijs der verkopen <span class=\"_ _f\"></span><span class=\"ff2f fc24\"> </span>De kostprijs der<span class=\"_ _3\"></span> verkopen kan als v<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>lgt worden vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rgesteld: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Kostprijs d<span class=\"_ _4\"></span>er verkopen kEUR kEUR Aangekochte betaalterminals<span class=\"_ _4\"></span> en voorraad<span class=\"_ _4\"></span>wijzigingen<span class=\"_ _4\"></span> 1.297 1.197 Diensten m.b.t. betaalter<span class=\"_ _4\"></span>minals<span class=\"_ _4\"></span> 188<span class=\"ls0\"> </span>244<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _4\"></span>an de autorisaties 5.390 3.760 Kostprijs v<span class=\"_ _4\"></span>an software 676<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 7.551<span class=\"ls0\"> </span>5.248<span class=\"ls0\"> </span>Aangezien <span class=\"_ _36\"> </span>bij <span class=\"_\"> </span>het <span class=\"_ _36\"> </span>afsluiten <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>een <span class=\"_ _36\"> </span>lease <span class=\"_ _36\"> </span>contract <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>huuropbrengsten <span class=\"_ _9\"> </span>worden <span class=\"_\"> </span>erkend<span class=\"_ _f\"></span> <span class=\"_\"> </span>voor <span class=\"_ _36\"> </span>de volledige <span class=\"_ _b\"></span>duur <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>het <span class=\"_ _b\"></span>contract, <span class=\"_ _b\"></span>dient <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>kostprijs <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>de <span class=\"_ _c\"></span>aankopen <span class=\"_ _b\"></span>(betaalter<span class=\"_ _3\"></span>minals) <span class=\"_ _b\"></span>eveneens <span class=\"_ _b\"></span>te worden <span class=\"_ _19\"> </span>erkend<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>teneinde <span class=\"_ _19\"> </span>een <span class=\"_ _11\"> </span>overeenstemming <span class=\"_ _11\"> </span>(\u2018<span class=\"_ _4\"></span><span class=\"ff33\">matching</span>\u2019) <span class=\"_ _11\"> </span>te <span class=\"_ _19\"> </span>realiseren <span class=\"_ _19\"> </span>in <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>winst<span class=\"ff2f\">- <span class=\"_ _19\"> </span>e<span class=\"ls2e\">n </span></span>verliesrekening<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>verklaart <span class=\"_ _2\"></span>tevens <span class=\"_ _2\"></span>waarom <span class=\"_ _b\"></span>er <span class=\"_ _2\"></span>geen <span class=\"_ _b\"></span>betaalterminals<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>terug <span class=\"_ _b\"></span>te <span class=\"_ _2\"></span>vinden <span class=\"_ _b\"></span>zijn <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>nder <span class=\"_ _2\"></span>de (verhuurde) ma<span class=\"_ _3\"></span>teri\u00eble vaste acti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>a, zoals dit<span class=\"_ _3\"></span> wel het geval is onder<span class=\"_ _f\"></span> de Belgische boekhoudnor<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>en. De <span class=\"_ _36\"> </span>diensten <span class=\"_ _9\"> </span>m.b.t. <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>betaalterminals <span class=\"_ _9\"> </span>betreffen <span class=\"_ _9\"> </span>o<span class=\"_ _4\"></span>.m. <span class=\"_ _9\"> </span>aang<span class=\"_ _4\"></span>erekende <span class=\"_ _9\"> </span>terminal <span class=\"_ _9\"> </span>bijdragen, <span class=\"_ _9\"> </span>software bijdragen, herstelling<span class=\"_ _3\"></span> en onderhoud<span class=\"_ _3\"></span>skosten (RMA), ...   De <span class=\"_ _4\"></span>kostprijs van <span class=\"_ _4\"></span>de autorisaties vertegenwoordigt de <span class=\"_ _4\"></span>kosten verbonden <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de bruto-commissies <span class=\"_ _4\"></span>(of \u2018MSC\u2019, <span class=\"_ _6\"> </span>\u2018Merchant <span class=\"_ _6\"> </span>S<span class=\"_ _4\"></span>ervice<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>Charge\u2019<span class=\"_ _4\"></span><span class=\"ff2f\">) <span class=\"_ _a\"> </span>die <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>handel<span class=\"_ _f\"></span>aren <span class=\"_ _a\"> </span>moeten <span class=\"_ _6\"> </span>betalen <span class=\"_ _a\"> </span>aan <span class=\"_ _6\"> </span>de <span class=\"_ _a\"> </span>betaalpartners<span class=\"_ _f\"></span> </span>(<span class=\"ff37\">\u2018<span class=\"ff33\">acquirers<span class=\"ff39\">\u2019</span></span></span>). <span class=\"_ _9\"> </span>De <span class=\"_ _9\"> </span>netto <span class=\"_ _9\"> </span>commissie, <span class=\"_ _9\"> </span>die <span class=\"_ _9\"> </span>bekomen <span class=\"_ _9\"> </span>wordt <span class=\"_ _9\"> </span>na <span class=\"_ _36\"> </span>aftrek <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>deze <span class=\"_ _9\"> </span>beoogde <span class=\"_ _9\"> </span>kosten, <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>de commissie die ten<span class=\"_ _f\"></span> gunste komt van Keyware Gro<span class=\"_ _f\"></span>ep.   De kostprijs van s<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ftware betreft<span class=\"_ _f\"></span> de kost van de verkochte ki<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>sken (hardware). <span class=\"_ _f\"></span> <span class=\"_ _4\"></span> De belangrijkste tend<span class=\"_ _3\"></span>ensen<span class=\"_ _3\"></span> van 2022 zijn: -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>er <span class=\"_ _4\"></span>we<span class=\"_ _4\"></span>rden meer <span class=\"_ _2\"></span>g<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>edkopere modellen <span class=\"_ _2\"></span>ing<span class=\"_ _3\"></span>ekocht in <span class=\"_ _2\"></span>2022 in <span class=\"_ _4\"></span>vergelijking <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>2021, <span class=\"_ _4\"></span>waardoor de kost <span class=\"_ _4\"></span>uiteindelijk slechts 100 kEUR <span class=\"_ _4\"></span>hoger is <span class=\"_ _4\"></span>niettege<span class=\"_ _f\"></span>nstaande <span class=\"_ _4\"></span>de afname bij <span class=\"_ _4\"></span>zowel Keyware als Payment Soluti<span class=\"_ _f\"></span>ons;  -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>er werden besparingen g<span class=\"_ _f\"></span>erealiseerd inzake de dienste<span class=\"_ _f\"></span>n m<span class=\"_ _4\"></span>.b.t. betaalter<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>inals; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de toename van de kostprij<span class=\"_ _f\"></span>s v<span class=\"_ _4\"></span>an de autorisaties <span class=\"_ _f\"></span>volgt eenzelfde trend als de flu<span class=\"_ _f\"></span>ctuatie van de omzet, omdat dit<span class=\"_ _f\"></span> se<span class=\"_ _4\"></span>gment <span class=\"_ _f\"></span>een vrij vergelijkbare brut<span class=\"_ _3\"></span>omarge heeft<span class=\"_ _3\"></span>; -<span class=\"ff3a\"> <span class=\"_ _15\"> </span></span>de <span class=\"_ _4\"></span>kostprijs <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>software kent <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>sterke <span class=\"_ _4\"></span>toename door <span class=\"_ _4\"></span>enerzijds de <span class=\"_ _4\"></span>intrede v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>verkoop van <span class=\"_ _f\"></span>bestelzuilen <span class=\"_ _3a\"></span>(EasyOrder) <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>anderzijds <span class=\"_ _3a\"></span>omdat <span class=\"_ _f\"></span>sommige <span class=\"_ _3a\"></span>klanten <span class=\"_ _f\"></span>in <span class=\"_ _3a\"></span>2022 <span class=\"_ _f\"></span>meer <span class=\"_ _f\"></span>nood <span class=\"_ _f\"></span>hadden<span class=\"_ _f\"></span> aan een software-<span class=\"_ _3\"></span>oplossing met hardwar<span class=\"_ _f\"></span>e componenten (Magellan) (31)  <span class=\"_ _19\"> </span>Overige bedrijfsopbrengst<span class=\"_ _f\"></span>en     Deze rubriek kan<span class=\"_ _3\"></span> als volgt g<span class=\"_ _3\"></span>edetailleerd worden:<span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten kEUR kEUR Personeelsgerelateerde inho<span class=\"_ _4\"></span>udingen en voo<span class=\"_ _4\"></span>rdelen 130<span class=\"ls0\"> </span>110<span class=\"ls0\"> </span>Betalingsverschillen en and<span class=\"_ _4\"></span>ere boni op<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>ebiteuren 188<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span>Subsidies 11<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>O&amp;O belastingskrediet<span class=\"_ _4\"></span> 150<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>Diverse 102<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Totaal 581<span class=\"ls0\"> </span>552<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>personeel<span class=\"_ _f\"></span>sgerelateerde <span class=\"_ _4\"></span>inhoudingen <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voordelen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>inhoudingen <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>voordeel <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>alle aard <span class=\"_\"> </span>of <span class=\"_\"> </span>and<span class=\"_ _3\"></span>ere <span class=\"_\"> </span>tussenk<span class=\"_ _3\"></span>omsten <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>personeel.<span class=\"_ _f\"></span> <span class=\"_\"> </span>De <span class=\"_\"> </span>toename <span class=\"_\"> </span>reflec<span class=\"_ _3\"></span>teert <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>toename <span class=\"_\"> </span>van <span class=\"_\"> </span>het<span class=\"_ _f\"></span> personeelsbestand<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>n personeelskos<span class=\"_ _3\"></span>ten.   De betalingsverschillen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>m.b.t. debiteuren en andere boni betreffen voornamelijk verhaalde juridisch<span class=\"_ _f\"></span>e kosten <span class=\"_ _3\"></span>op klanten,<span class=\"_ _f\"></span> die zelf<span class=\"_ _f\"></span> werden <span class=\"_ _f\"></span>voorgefinancierd d<span class=\"_ _3\"></span>oor betalin<span class=\"_ _f\"></span>gen aan ad<span class=\"_ _3\"></span>vocaten <span class=\"_ _f\"></span>en deurwaarders.<span class=\"_ _f\"></span> Zij hebben derhal<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e een recurrent kara<span class=\"_ _f\"></span>kter.  De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>geniet <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Franse <span class=\"_ _b\"></span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>belastingskredie<span class=\"_ _f\"></span>t <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _b\"></span>O&amp;O <span class=\"_ _b\"></span>activiteiten<span class=\"ls25\">. </span>Deze <span class=\"_ _4\"></span>recurren<span class=\"_ _3\"></span>te <span class=\"_ _4\"></span>baat vertegenwoordigt een <span class=\"_ _4\"></span>bedrag van <span class=\"_ _4\"></span>ongeveer 150 <span class=\"_ _4\"></span>kEUR per <span class=\"_ _4\"></span>jaar. D<span class=\"_ _4\"></span>e tegenpost is op de balans terug t<span class=\"_ _f\"></span>e vinden onder de overig<span class=\"_ _3\"></span>e vorderingen.<span class=\"_ _3\"></span>   De <span class=\"_ _11\"> </span>post <span class=\"_ _11\"> </span>diverse <span class=\"_ _11\"> </span>omvat <span class=\"_ _11\"> </span>andere <span class=\"_ _11\"> </span>teruggevorderde <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>doorgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _19\"> </span>evenals <span class=\"_ _11\"> </span>de gerealiseerde <span class=\"_ _3\"></span>meerwaarde<span class=\"_ _f\"></span>n o<span class=\"_ _4\"></span>p de verkoop <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an vaste <span class=\"_ _f\"></span>activ<span class=\"_ _4\"></span>a. <span class=\"ff31 fc21\"> <span class=\"_ _37\"> </span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-125-3": {
   "value": "(31)  <span class=\"_ _19\"> </span>Overige bedrijfsopbrengst<span class=\"_ _f\"></span>en     Deze rubriek kan<span class=\"_ _3\"></span> als volgt g<span class=\"_ _3\"></span>edetailleerd worden:<span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten kEUR kEUR Personeelsgerelateerde inho<span class=\"_ _4\"></span>udingen en voo<span class=\"_ _4\"></span>rdelen 130<span class=\"ls0\"> </span>110<span class=\"ls0\"> </span>Betalingsverschillen en and<span class=\"_ _4\"></span>ere boni op<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>ebiteuren 188<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span>Subsidies 11<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>O&amp;O belastingskrediet<span class=\"_ _4\"></span> 150<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>Diverse 102<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Totaal 581<span class=\"ls0\"> </span>552<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>personeel<span class=\"_ _f\"></span>sgerelateerde <span class=\"_ _4\"></span>inhoudingen <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voordelen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>inhoudingen <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>voordeel <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>alle aard <span class=\"_\"> </span>of <span class=\"_\"> </span>and<span class=\"_ _3\"></span>ere <span class=\"_\"> </span>tussenk<span class=\"_ _3\"></span>omsten <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>personeel.<span class=\"_ _f\"></span> <span class=\"_\"> </span>De <span class=\"_\"> </span>toename <span class=\"_\"> </span>reflec<span class=\"_ _3\"></span>teert <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>toename <span class=\"_\"> </span>van <span class=\"_\"> </span>het<span class=\"_ _f\"></span> personeelsbestand<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>n personeelskos<span class=\"_ _3\"></span>ten.   De betalingsverschillen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>m.b.t. debiteuren en andere boni betreffen voornamelijk verhaalde juridisch<span class=\"_ _f\"></span>e kosten <span class=\"_ _3\"></span>op klanten,<span class=\"_ _f\"></span> die zelf<span class=\"_ _f\"></span> werden <span class=\"_ _f\"></span>voorgefinancierd d<span class=\"_ _3\"></span>oor betalin<span class=\"_ _f\"></span>gen aan ad<span class=\"_ _3\"></span>vocaten <span class=\"_ _f\"></span>en deurwaarders.<span class=\"_ _f\"></span> Zij hebben derhal<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e een recurrent kara<span class=\"_ _f\"></span>kter.  De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>geniet <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Franse <span class=\"_ _b\"></span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>belastingskredie<span class=\"_ _f\"></span>t <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _b\"></span>O&amp;O <span class=\"_ _b\"></span>activiteiten<span class=\"ls25\">. </span>Deze <span class=\"_ _4\"></span>recurren<span class=\"_ _3\"></span>te <span class=\"_ _4\"></span>baat vertegenwoordigt een <span class=\"_ _4\"></span>bedrag van <span class=\"_ _4\"></span>ongeveer 150 <span class=\"_ _4\"></span>kEUR per <span class=\"_ _4\"></span>jaar. D<span class=\"_ _4\"></span>e tegenpost is op de balans terug t<span class=\"_ _f\"></span>e vinden onder de overig<span class=\"_ _3\"></span>e vorderingen.<span class=\"_ _3\"></span>   De <span class=\"_ _11\"> </span>post <span class=\"_ _11\"> </span>diverse <span class=\"_ _11\"> </span>omvat <span class=\"_ _11\"> </span>andere <span class=\"_ _11\"> </span>teruggevorderde <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>doorgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _19\"> </span>evenals <span class=\"_ _11\"> </span>de gerealiseerde <span class=\"_ _3\"></span>meerwaarde<span class=\"_ _f\"></span>n o<span class=\"_ _4\"></span>p de verkoop <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an vaste <span class=\"_ _f\"></span>activ<span class=\"_ _4\"></span>a. <span class=\"ff31 fc21\"> <span class=\"_ _37\"> </span> </span>(35) <span class=\"_ _13\"> </span>Overige lasten<span class=\"_ _3\"></span>      Deze rubriek kan<span class=\"_ _3\"></span> als volgt verder w<span class=\"_ _3\"></span>orden gedetaill<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rd: 31.12.2022 31.12.2021 Overige lasten kEUR kEUR Huisvesting 294<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>Autokosten 537<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Materiaalkosten 210<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Communicatiekosten<span class=\"_ _4\"></span> 238<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>Vergoeding van het manage<span class=\"_ _4\"></span>ment <span class=\"_ _4\"></span> 997<span class=\"ls0\"> </span>1.193 Overige vergoedingen en er<span class=\"_ _4\"></span>elonen<span class=\"_ _4\"></span> 4.127 1.992 Onderaannemingen<span class=\"_ _4\"></span> 196<span class=\"ls0\"> </span>223<span class=\"ls0\"> </span>Beursnotering<span class=\"_ _4\"></span> 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Representatie en vertegen<span class=\"_ _4\"></span>woordiging<span class=\"_ _4\"></span> 136<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Sales en marketing<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Interimpersoneel<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>Administratie 225<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Niet-aftrekbare BTW en a<span class=\"_ _4\"></span>ndere bedrijfsbelas<span class=\"_ _4\"></span>tingen<span class=\"_ _4\"></span> 242<span class=\"ls0\"> </span>72<span class=\"ls0\"> </span>Andere 163<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 8.323<span class=\"ls0\"> </span>5.560<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>toename <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>lasten <span class=\"_ _f\"></span>2.763 <span class=\"_ _f\"></span>kEUR <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>toenemen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>5.560 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> in 2021 tot 8.323 kEUR. Het aandeel van <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap bedraagt hierin 1.723 kEUR,<span class=\"_ _f\"></span> waarvan <span class=\"_\"> </span>1.682 <span class=\"_\"> </span>kEUR <span class=\"_ _7\"> </span>teru<span class=\"_ _f\"></span>g <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>vinden <span class=\"_ _7\"> </span>is <span class=\"_\"> </span>onder <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>overige<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>vergoed<span class=\"_ _4\"></span>ingen <span class=\"_\"> </span>en <span class=\"_\"> </span>erelonen. <span class=\"_\"> </span>Naast <span class=\"_ _7\"> </span>de<span class=\"_ _f\"></span> vergoeding van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lokaal m<span class=\"_ _4\"></span>anagement omvat <span class=\"_ _4\"></span>deze post <span class=\"_ _4\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald aan zelfstandige verkopers.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>Het merendeel van de door Payment Solutions gerealisee<span class=\"_ _f\"></span>rde <span class=\"_ _4\"></span>verkopen wordt<span class=\"_ _f\"></span> via dit extern verk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>opsapparaat ger<span class=\"_ _f\"></span>ea<span class=\"_ _4\"></span>liseerd.  De <span class=\"_ _f\"></span>meest sig<span class=\"_ _3\"></span>nificante <span class=\"_ _f\"></span>post <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>de overige <span class=\"_ _f\"></span>vergoeding<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>en erelon<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>die 4.<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>27 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>bedragen in<span class=\"_ _f\"></span> 2022<span class=\"_ _f\"></span>.  Zij <span class=\"_ _36\"> </span>omvat <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>h<span class=\"_ _3\"></span>ele <span class=\"_ _36\"> </span>reeks <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>derden <span class=\"_ _36\"> </span>betaalde <span class=\"_ _36\"> </span>sommen <span class=\"_ _9\"> </span>zoals <span class=\"_ _36\"> </span>advocaat<span class=\"_ _4\"></span>- <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>deurwaarderskosten, boekhouding <span class=\"_ _f\"></span>en audit<span class=\"_ _f\"></span>kosten, extern<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>consultants <span class=\"_ _3\"></span>(IT, <span class=\"_ _f\"></span><span class=\"ff37\">ontwikkelaars, <span class=\"_ _f\"></span>\u2026).  <span class=\"_ _f\"></span>De aan<span class=\"_ _f\"></span> bestuurders <span class=\"_ _f\"></span>betaalde<span class=\"_ _f\"></span> </span>vergoedingen vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de uitvoering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an hun mandaat w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden ook hierin <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgenomen.   Anderzijds is de fluctua<span class=\"_ _f\"></span>tie van een aantal posten l<span class=\"_ _f\"></span>osstaand van de contributie van <span class=\"_ _f\"></span>Payment Solutions. Zo <span class=\"_ _f\"></span>omvatten <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>vergoedingen <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>erelonen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>(\u00e9\u00e9nmalig)<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>bedrag <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>250 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>betrekking<span class=\"_ _f\"></span> heeft <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>kost <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>afgeronde <span class=\"_ _5\"> </span>migratie <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>nieuwe <span class=\"_ _5\"> </span>betaalpar<span class=\"_ _f\"></span>tner <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>meer vergoedingen beta<span class=\"_ _f\"></span>ald aan externe medewerk<span class=\"_ _f\"></span>ers (o.m. developers in het <span class=\"_ _3\"></span>softwaresegment).  Sales <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>marketing <span class=\"_ _f\"></span>kennen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>toename <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>354 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>inschakelen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>extern call center als onders<span class=\"_ _f\"></span>teuning voor voorna<span class=\"_ _3\"></span>melijk de be<span class=\"_ _f\"></span>taalterminal verkoopsactivi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>iten.  Niet-aftrekbare <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>en <span class=\"_ _2\"></span>andere <span class=\"_ _b\"></span>bedrijfsbelastingen <span class=\"_ _2\"></span>omvat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2022 <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>administratieve <span class=\"_ _2\"></span>schikking <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an 150 kEUR <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>inkoop <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen. D<span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>bedrag was <span class=\"_ _4\"></span>reeds <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>geconsolideerde cijfers <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>2021 verwerkt als een <span class=\"_ _f\"></span>voorziening en is in 2022 <span class=\"_ _f\"></span>effectief betaald.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-125-4": {
   "value": "(31)  <span class=\"_ _19\"> </span>Overige bedrijfsopbrengst<span class=\"_ _f\"></span>en     Deze rubriek kan<span class=\"_ _3\"></span> als volgt g<span class=\"_ _3\"></span>edetailleerd worden:<span class=\"_ _3\"></span> 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Overige bedrijfsopb<span class=\"_ _4\"></span>rengsten kEUR kEUR Personeelsgerelateerde inho<span class=\"_ _4\"></span>udingen en voo<span class=\"_ _4\"></span>rdelen 130<span class=\"ls0\"> </span>110<span class=\"ls0\"> </span>Betalingsverschillen en and<span class=\"_ _4\"></span>ere boni op<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>ebiteuren 188<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span>Subsidies 11<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>O&amp;O belastingskrediet<span class=\"_ _4\"></span> 150<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>Diverse 102<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Totaal 581<span class=\"ls0\"> </span>552<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>personeel<span class=\"_ _f\"></span>sgerelateerde <span class=\"_ _4\"></span>inhoudingen <span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voordelen<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>betreffen <span class=\"_ _2\"></span>inhoudingen <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>voordeel <span class=\"_ _2\"></span>van <span class=\"_ _4\"></span>alle aard <span class=\"_\"> </span>of <span class=\"_\"> </span>and<span class=\"_ _3\"></span>ere <span class=\"_\"> </span>tussenk<span class=\"_ _3\"></span>omsten <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>het <span class=\"_\"> </span>personeel.<span class=\"_ _f\"></span> <span class=\"_\"> </span>De <span class=\"_\"> </span>toename <span class=\"_\"> </span>reflec<span class=\"_ _3\"></span>teert <span class=\"_\"> </span>d<span class=\"_ _f\"></span>e <span class=\"_\"> </span>toename <span class=\"_\"> </span>van <span class=\"_\"> </span>het<span class=\"_ _f\"></span> personeelsbestand<span class=\"_ _f\"></span> e<span class=\"_ _4\"></span>n personeelskos<span class=\"_ _3\"></span>ten.   De betalingsverschillen<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>m.b.t. debiteuren en andere boni betreffen voornamelijk verhaalde juridisch<span class=\"_ _f\"></span>e kosten <span class=\"_ _3\"></span>op klanten,<span class=\"_ _f\"></span> die zelf<span class=\"_ _f\"></span> werden <span class=\"_ _f\"></span>voorgefinancierd d<span class=\"_ _3\"></span>oor betalin<span class=\"_ _f\"></span>gen aan ad<span class=\"_ _3\"></span>vocaten <span class=\"_ _f\"></span>en deurwaarders.<span class=\"_ _f\"></span> Zij hebben derhal<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>e een recurrent kara<span class=\"_ _f\"></span>kter.  De <span class=\"_ _b\"></span>Groep <span class=\"_ _b\"></span>geniet <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Franse <span class=\"_ _b\"></span>dochtervennootschap<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>een <span class=\"_ _b\"></span>belastingskredie<span class=\"_ _f\"></span>t <span class=\"_ _c\"></span>m.b.t. <span class=\"_ _b\"></span>O&amp;O <span class=\"_ _b\"></span>activiteiten<span class=\"ls25\">. </span>Deze <span class=\"_ _4\"></span>recurren<span class=\"_ _3\"></span>te <span class=\"_ _4\"></span>baat vertegenwoordigt een <span class=\"_ _4\"></span>bedrag van <span class=\"_ _4\"></span>ongeveer 150 <span class=\"_ _4\"></span>kEUR per <span class=\"_ _4\"></span>jaar. D<span class=\"_ _4\"></span>e tegenpost is op de balans terug t<span class=\"_ _f\"></span>e vinden onder de overig<span class=\"_ _3\"></span>e vorderingen.<span class=\"_ _3\"></span>   De <span class=\"_ _11\"> </span>post <span class=\"_ _11\"> </span>diverse <span class=\"_ _11\"> </span>omvat <span class=\"_ _11\"> </span>andere <span class=\"_ _11\"> </span>teruggevorderde <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>doorgefactureerde<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _19\"> </span>evenals <span class=\"_ _11\"> </span>de gerealiseerde <span class=\"_ _3\"></span>meerwaarde<span class=\"_ _f\"></span>n o<span class=\"_ _4\"></span>p de verkoop <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an vaste <span class=\"_ _f\"></span>activ<span class=\"_ _4\"></span>a. <span class=\"ff31 fc21\"> <span class=\"_ _37\"> </span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-126-4": {
   "value": "(32) <span class=\"_ _13\"> </span>Personeelskosten <span class=\"_ _f\"></span>   Het personeelsbestand<span class=\"_ _3\"></span> van de Gr<span class=\"_ _f\"></span>oep kan als volgt worden ged<span class=\"_ _3\"></span>etailleerd per<span class=\"_ _f\"></span> land: 31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Tewerkstelling per jaareind<span class=\"_ _4\"></span>e <span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 60<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 2 2 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk<span class=\"_ _4\"></span> 12<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> per jaareinde  74<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>31.12.20<span class=\"ls2d\">22</span> 31.12.20<span class=\"ls2d\">21</span> Gemiddelde tewerkstelling <span class=\"_ _4\"></span><span class=\"ff37\">\u2013</span> p<span class=\"_ _4\"></span>er land VTE VTE Bedienden tewerkgesteld in B<span class=\"_ _4\"></span>elgi\u00eb<span class=\"_ _4\"></span> 55<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Bedienden tewerkgesteld in D<span class=\"_ _4\"></span>uitslan<span class=\"_ _4\"></span>d - - Bedienden tewerkgesteld in L<span class=\"_ _4\"></span>uxemburg<span class=\"_ _4\"></span> 3 3 Bedienden tewerkgesteld in F<span class=\"_ _4\"></span>rankrijk  <span class=\"_ _4\"></span>  13<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Bedienden <span class=\"_ _4\"></span><span class=\"ff3b\">\u2013</span> gemiddelde tewerkstelling <span class=\"_ _4\"></span> 71<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>Dit be<span class=\"_ _f\"></span>treffen de <span class=\"_ _f\"></span>VTE <span class=\"_ _3\"></span>van de<span class=\"_ _f\"></span> tewerkgestelde<span class=\"_ _f\"></span> personeelsleden.<span class=\"_ _f\"></span> De Gr<span class=\"_ _f\"></span>oep doet <span class=\"_ _f\"></span>daarnaast <span class=\"_ _f\"></span>nog beroep <span class=\"_ _f\"></span>op consultants, <span class=\"_ _2\"></span>onderaanne<span class=\"_ _3\"></span>mers <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>interimpersoneel <span class=\"_ _2\"></span>waarvan <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>verloningen <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>lasten zijn verwerkt. Zij <span class=\"_ _f\"></span>maken derhalve geen deel uit <span class=\"_ _f\"></span>van de in deze rubriek opgen<span class=\"_ _3\"></span>omen cijfers. De toename van het<span class=\"_ _f\"></span> personeelsbestand uit zich in<span class=\"_ _f\"></span> de personeelskosten: 31.12.2<span class=\"ls2d\">022</span> 31.12.20<span class=\"ls2d\">21</span> Personeelskosten<span class=\"_ _4\"></span> kEUR kEUR Salarissen 2.902 2.414 Sociale bijdragen<span class=\"_ _4\"></span> 700<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Groepsverzekering<span class=\"_ _4\"></span> 7 7 Diverse voordelen en ov<span class=\"_ _4\"></span>erige personeelskosten<span class=\"_ _4\"></span> 162<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>Totaal 3.771<span class=\"ls0\"> </span>3.145<span class=\"ls0\"> </span>Een <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>personeelsleden<span class=\"_ _f\"></span> is<span class=\"_ _f\"></span> <span class=\"_ _f\"></span>actief <span class=\"_ _f\"></span>op <span class=\"_ _f\"></span>vlak <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>ontwikkeling. <span class=\"_ _3a\"></span>Het <span class=\"_ _f\"></span>gedeelte <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>hun <span class=\"_ _f\"></span>verloning dat betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft op <span class=\"_ _3\"></span>de onder <span class=\"_ _f\"></span>immateri\u00eble <span class=\"_ _3\"></span>vaste ac<span class=\"_ _3\"></span>tiva geacti<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>eerde on<span class=\"_ _f\"></span>twikkelingskosten w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rdt i<span class=\"_ _3\"></span>n mindering <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>person<span class=\"_ _f\"></span>eelskosten <span class=\"_ _2\"></span>gebracht <span class=\"_ _2\"></span>z<span class=\"_ _3\"></span>odat <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bovenstaande <span class=\"_ _2\"></span>bedragen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>zijn. Het gaat om <span class=\"_ _4\"></span>een bedrag van respectievelijk 403 kEUR en 431 kEUR voor 2022 en 2<span class=\"_ _4\"></span>021 dat betrekking<span class=\"_ _f\"></span> heeft op de ontwikk<span class=\"_ _f\"></span>elingswerkzaamheden binnen he<span class=\"_ _f\"></span>t so<span class=\"_ _4\"></span>ftware seg<span class=\"_ _f\"></span>ment.  De groepsverze<span class=\"_ _3\"></span>kering is van<span class=\"_ _f\"></span> het <span class=\"_ _4\"></span>type <span class=\"ff33\">defined contribu<span class=\"_ _f\"></span>tion<span class=\"ff2f\">. </span></span>Anderzijds <span class=\"_ _7\"> </span>zijn <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>voorgesteld<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>bruto <span class=\"_ _5\"> </span>waarden, <span class=\"_ _7\"> </span>zodat <span class=\"_ _5\"> </span>persoonlijk<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>bijdragen <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de werknemers <span class=\"_ _19\"> </span>of <span class=\"_ _19\"> </span>andere <span class=\"_ _19\"> </span>terugvorderingen <span class=\"_ _19\"> </span>m.b.t. <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verloningen <span class=\"_ _19\"> </span>separaat <span class=\"_ _19\"> </span>onder <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>o<span class=\"_ _4\"></span>verige bedrijfsopbrengst<span class=\"_ _3\"></span>en <span class=\"_ _4\"></span>terug <span class=\"_ _4\"></span>te <span class=\"_ _2\"></span>vinden<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>zijn. <span class=\"_ _2\"></span>Het <span class=\"_ _4\"></span>respectievelijke<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>bedrag <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>022 <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>130 <span class=\"_ _4\"></span>kEUR<span class=\"_ _3\"></span> en <span class=\"_ _19\"> </span>110 <span class=\"_ _19\"> </span>kEUR. <span class=\"_ _19\"> </span>Deze <span class=\"_ _19\"> </span>bed<span class=\"_ _3\"></span>ragen <span class=\"_ _19\"> </span>kunnen <span class=\"_ _11\"> </span>ev<span class=\"_ _4\"></span>entueel <span class=\"_ _11\"> </span>in <span class=\"_ _19\"> </span>mindering <span class=\"_ _19\"> </span>worden <span class=\"_ _19\"> </span>gebracht <span class=\"_ _11\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _19\"> </span>deze<span class=\"_ _f\"></span> personeelskosten o<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span> zich zo een beeld <span class=\"_ _f\"></span>te vormen van de nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span> kost voor de<span class=\"_ _f\"></span> Groep. <span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-130-4": {
   "value": "(35) <span class=\"_ _13\"> </span>Overige lasten<span class=\"_ _3\"></span>      Deze rubriek kan<span class=\"_ _3\"></span> als volgt verder w<span class=\"_ _3\"></span>orden gedetaill<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rd: 31.12.2022 31.12.2021 Overige lasten kEUR kEUR Huisvesting 294<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>Autokosten 537<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Materiaalkosten 210<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Communicatiekosten<span class=\"_ _4\"></span> 238<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>Vergoeding van het manage<span class=\"_ _4\"></span>ment <span class=\"_ _4\"></span> 997<span class=\"ls0\"> </span>1.193 Overige vergoedingen en er<span class=\"_ _4\"></span>elonen<span class=\"_ _4\"></span> 4.127 1.992 Onderaannemingen<span class=\"_ _4\"></span> 196<span class=\"ls0\"> </span>223<span class=\"ls0\"> </span>Beursnotering<span class=\"_ _4\"></span> 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Representatie en vertegen<span class=\"_ _4\"></span>woordiging<span class=\"_ _4\"></span> 136<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Sales en marketing<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Interimpersoneel<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>Administratie 225<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Niet-aftrekbare BTW en a<span class=\"_ _4\"></span>ndere bedrijfsbelas<span class=\"_ _4\"></span>tingen<span class=\"_ _4\"></span> 242<span class=\"ls0\"> </span>72<span class=\"ls0\"> </span>Andere 163<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 8.323<span class=\"ls0\"> </span>5.560<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>toename <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>lasten <span class=\"_ _f\"></span>2.763 <span class=\"_ _f\"></span>kEUR <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>toenemen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>5.560 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> in 2021 tot 8.323 kEUR. Het aandeel van <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap bedraagt hierin 1.723 kEUR,<span class=\"_ _f\"></span> waarvan <span class=\"_\"> </span>1.682 <span class=\"_\"> </span>kEUR <span class=\"_ _7\"> </span>teru<span class=\"_ _f\"></span>g <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>vinden <span class=\"_ _7\"> </span>is <span class=\"_\"> </span>onder <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>overige<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>vergoed<span class=\"_ _4\"></span>ingen <span class=\"_\"> </span>en <span class=\"_\"> </span>erelonen. <span class=\"_\"> </span>Naast <span class=\"_ _7\"> </span>de<span class=\"_ _f\"></span> vergoeding van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lokaal m<span class=\"_ _4\"></span>anagement omvat <span class=\"_ _4\"></span>deze post <span class=\"_ _4\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald aan zelfstandige verkopers.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>Het merendeel van de door Payment Solutions gerealisee<span class=\"_ _f\"></span>rde <span class=\"_ _4\"></span>verkopen wordt<span class=\"_ _f\"></span> via dit extern verk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>opsapparaat ger<span class=\"_ _f\"></span>ea<span class=\"_ _4\"></span>liseerd.  De <span class=\"_ _f\"></span>meest sig<span class=\"_ _3\"></span>nificante <span class=\"_ _f\"></span>post <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>de overige <span class=\"_ _f\"></span>vergoeding<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>en erelon<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>die 4.<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>27 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>bedragen in<span class=\"_ _f\"></span> 2022<span class=\"_ _f\"></span>.  Zij <span class=\"_ _36\"> </span>omvat <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>h<span class=\"_ _3\"></span>ele <span class=\"_ _36\"> </span>reeks <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>derden <span class=\"_ _36\"> </span>betaalde <span class=\"_ _36\"> </span>sommen <span class=\"_ _9\"> </span>zoals <span class=\"_ _36\"> </span>advocaat<span class=\"_ _4\"></span>- <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>deurwaarderskosten, boekhouding <span class=\"_ _f\"></span>en audit<span class=\"_ _f\"></span>kosten, extern<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>consultants <span class=\"_ _3\"></span>(IT, <span class=\"_ _f\"></span><span class=\"ff37\">ontwikkelaars, <span class=\"_ _f\"></span>\u2026).  <span class=\"_ _f\"></span>De aan<span class=\"_ _f\"></span> bestuurders <span class=\"_ _f\"></span>betaalde<span class=\"_ _f\"></span> </span>vergoedingen vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de uitvoering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an hun mandaat w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden ook hierin <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgenomen.   Anderzijds is de fluctua<span class=\"_ _f\"></span>tie van een aantal posten l<span class=\"_ _f\"></span>osstaand van de contributie van <span class=\"_ _f\"></span>Payment Solutions. Zo <span class=\"_ _f\"></span>omvatten <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>vergoedingen <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>erelonen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>(\u00e9\u00e9nmalig)<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>bedrag <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>250 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>betrekking<span class=\"_ _f\"></span> heeft <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>kost <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>afgeronde <span class=\"_ _5\"> </span>migratie <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>nieuwe <span class=\"_ _5\"> </span>betaalpar<span class=\"_ _f\"></span>tner <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>meer vergoedingen beta<span class=\"_ _f\"></span>ald aan externe medewerk<span class=\"_ _f\"></span>ers (o.m. developers in het <span class=\"_ _3\"></span>softwaresegment).  Sales <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>marketing <span class=\"_ _f\"></span>kennen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>toename <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>354 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>inschakelen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>extern call center als onders<span class=\"_ _f\"></span>teuning voor voorna<span class=\"_ _3\"></span>melijk de be<span class=\"_ _f\"></span>taalterminal verkoopsactivi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>iten.  Niet-aftrekbare <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>en <span class=\"_ _2\"></span>andere <span class=\"_ _b\"></span>bedrijfsbelastingen <span class=\"_ _2\"></span>omvat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2022 <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>administratieve <span class=\"_ _2\"></span>schikking <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an 150 kEUR <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>inkoop <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen. D<span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>bedrag was <span class=\"_ _4\"></span>reeds <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>geconsolideerde cijfers <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>2021 verwerkt als een <span class=\"_ _f\"></span>voorziening en is in 2022 <span class=\"_ _f\"></span>effectief betaald.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-130-5": {
   "value": "(35) <span class=\"_ _13\"> </span>Overige lasten<span class=\"_ _3\"></span>      Deze rubriek kan<span class=\"_ _3\"></span> als volgt verder w<span class=\"_ _3\"></span>orden gedetaill<span class=\"_ _f\"></span>ee<span class=\"_ _4\"></span>rd: 31.12.2022 31.12.2021 Overige lasten kEUR kEUR Huisvesting 294<span class=\"ls0\"> </span>270<span class=\"ls0\"> </span>Autokosten 537<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Materiaalkosten 210<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Communicatiekosten<span class=\"_ _4\"></span> 238<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>Vergoeding van het manage<span class=\"_ _4\"></span>ment <span class=\"_ _4\"></span> 997<span class=\"ls0\"> </span>1.193 Overige vergoedingen en er<span class=\"_ _4\"></span>elonen<span class=\"_ _4\"></span> 4.127 1.992 Onderaannemingen<span class=\"_ _4\"></span> 196<span class=\"ls0\"> </span>223<span class=\"ls0\"> </span>Beursnotering<span class=\"_ _4\"></span> 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Representatie en vertegen<span class=\"_ _4\"></span>woordiging<span class=\"_ _4\"></span> 136<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Sales en marketing<span class=\"_ _4\"></span> 845<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Interimpersoneel<span class=\"_ _4\"></span> 82<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>Administratie 225<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Niet-aftrekbare BTW en a<span class=\"_ _4\"></span>ndere bedrijfsbelas<span class=\"_ _4\"></span>tingen<span class=\"_ _4\"></span> 242<span class=\"ls0\"> </span>72<span class=\"ls0\"> </span>Andere 163<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Totaal 8.323<span class=\"ls0\"> </span>5.560<span class=\"ls0\"> </span>In <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>bedraagt <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>toename <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _3a\"></span>lasten <span class=\"_ _f\"></span>2.763 <span class=\"_ _f\"></span>kEUR <span class=\"_ _3a\"></span>waardoor <span class=\"_ _f\"></span>zij <span class=\"_ _f\"></span>toenemen <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>5.560 <span class=\"_ _f\"></span>kEUR<span class=\"_ _f\"></span> in 2021 tot 8.323 kEUR. Het aandeel van <span class=\"_ _4\"></span>de overgenomen venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap bedraagt hierin 1.723 kEUR,<span class=\"_ _f\"></span> waarvan <span class=\"_\"> </span>1.682 <span class=\"_\"> </span>kEUR <span class=\"_ _7\"> </span>teru<span class=\"_ _f\"></span>g <span class=\"_ _7\"> </span>te <span class=\"_\"> </span>vinden <span class=\"_ _7\"> </span>is <span class=\"_\"> </span>onder <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>overige<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>vergoed<span class=\"_ _4\"></span>ingen <span class=\"_\"> </span>en <span class=\"_\"> </span>erelonen. <span class=\"_\"> </span>Naast <span class=\"_ _7\"> </span>de<span class=\"_ _f\"></span> vergoeding van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>lokaal m<span class=\"_ _4\"></span>anagement omvat <span class=\"_ _4\"></span>deze post <span class=\"_ _4\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>commissies <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald aan zelfstandige verkopers.<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>Het merendeel van de door Payment Solutions gerealisee<span class=\"_ _f\"></span>rde <span class=\"_ _4\"></span>verkopen wordt<span class=\"_ _f\"></span> via dit extern verk<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>opsapparaat ger<span class=\"_ _f\"></span>ea<span class=\"_ _4\"></span>liseerd.  De <span class=\"_ _f\"></span>meest sig<span class=\"_ _3\"></span>nificante <span class=\"_ _f\"></span>post <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>de overige <span class=\"_ _f\"></span>vergoeding<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>en erelon<span class=\"_ _3\"></span>en <span class=\"_ _f\"></span>die 4.<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>27 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>bedragen in<span class=\"_ _f\"></span> 2022<span class=\"_ _f\"></span>.  Zij <span class=\"_ _36\"> </span>omvat <span class=\"_ _9\"> </span>een <span class=\"_\"> </span>h<span class=\"_ _3\"></span>ele <span class=\"_ _36\"> </span>reeks <span class=\"_ _9\"> </span>aan <span class=\"_ _9\"> </span>derden <span class=\"_ _36\"> </span>betaalde <span class=\"_ _36\"> </span>sommen <span class=\"_ _9\"> </span>zoals <span class=\"_ _36\"> </span>advocaat<span class=\"_ _4\"></span>- <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>deurwaarderskosten, boekhouding <span class=\"_ _f\"></span>en audit<span class=\"_ _f\"></span>kosten, extern<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>consultants <span class=\"_ _3\"></span>(IT, <span class=\"_ _f\"></span><span class=\"ff37\">ontwikkelaars, <span class=\"_ _f\"></span>\u2026).  <span class=\"_ _f\"></span>De aan<span class=\"_ _f\"></span> bestuurders <span class=\"_ _f\"></span>betaalde<span class=\"_ _f\"></span> </span>vergoedingen vo<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>r de uitvoering <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an hun mandaat w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden ook hierin <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgenomen.   Anderzijds is de fluctua<span class=\"_ _f\"></span>tie van een aantal posten l<span class=\"_ _f\"></span>osstaand van de contributie van <span class=\"_ _f\"></span>Payment Solutions. Zo <span class=\"_ _f\"></span>omvatten <span class=\"_ _3a\"></span>de <span class=\"_ _f\"></span>overige <span class=\"_ _f\"></span>vergoedingen <span class=\"_ _3a\"></span>en <span class=\"_ _f\"></span>erelonen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>(\u00e9\u00e9nmalig)<span class=\"_ _f\"></span> <span class=\"_ _3\"></span>bedrag <span class=\"_ _3a\"></span>van <span class=\"_ _f\"></span>250 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>dat <span class=\"_ _f\"></span>betrekking<span class=\"_ _f\"></span> heeft <span class=\"_ _5\"> </span>op <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>kost <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _5\"> </span>afgeronde <span class=\"_ _5\"> </span>migratie <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>nieuwe <span class=\"_ _5\"> </span>betaalpar<span class=\"_ _f\"></span>tner <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>worden <span class=\"_ _5\"> </span>meer vergoedingen beta<span class=\"_ _f\"></span>ald aan externe medewerk<span class=\"_ _f\"></span>ers (o.m. developers in het <span class=\"_ _3\"></span>softwaresegment).  Sales <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>marketing <span class=\"_ _f\"></span>kennen <span class=\"_ _3a\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _f\"></span>toename <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>354 <span class=\"_ _f\"></span>kEUR <span class=\"_ _f\"></span>ten <span class=\"_ _f\"></span>gevolge <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>inschakelen <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>een <span class=\"_ _f\"></span>extern call center als onders<span class=\"_ _f\"></span>teuning voor voorna<span class=\"_ _3\"></span>melijk de be<span class=\"_ _f\"></span>taalterminal verkoopsactivi<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>iten.  Niet-aftrekbare <span class=\"_ _2\"></span>BTW <span class=\"_ _b\"></span>en <span class=\"_ _2\"></span>andere <span class=\"_ _b\"></span>bedrijfsbelastingen <span class=\"_ _2\"></span>omvat <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2022 <span class=\"_ _2\"></span>de <span class=\"_ _b\"></span>administratieve <span class=\"_ _2\"></span>schikking <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>an 150 kEUR <span class=\"_ _4\"></span>m.b.t. <span class=\"_ _4\"></span>inkoop <span class=\"_ _4\"></span>eigen <span class=\"_ _4\"></span>aandelen. D<span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>bedrag was <span class=\"_ _4\"></span>reeds <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>geconsolideerde cijfers <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>2021 verwerkt als een <span class=\"_ _f\"></span>voorziening en is in 2022 <span class=\"_ _f\"></span>effectief betaald.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-132-4": {
   "value": "(36)<span class=\"_ _20\"> </span>Financi\u00eble opbren<span class=\"_ _f\"></span>gsten en kosten36.1. Financi\u00eble op<span class=\"_ _3\"></span>brengsten De financi\u00eble opbreng<span class=\"_ _f\"></span>sten kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden weergege<span class=\"_ _3\"></span>ven: 31.12.2022 31.12.2021 Financi\u00eble opbrengsten<span class=\"_ _4\"></span> kEUR kEUR Financieringsbaten lease con<span class=\"_ _4\"></span>tracten 631<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Intresten op u<span class=\"_ _4\"></span>itgeleende geldmiddelen<span class=\"_ _4\"></span> -6Totaal 631<span class=\"ls0\"> </span>497<span class=\"ls0\"> </span>Zoals <span class=\"_\"> </span>vermeld <span class=\"_\"> </span>onder <span class=\"_\"> </span>toeli<span class=\"_ _f\"></span>chting <span class=\"_\"> </span>(5) <span class=\"_\"> </span>Belangrijkste <span class=\"_\"> </span>grondslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_\"> </span>verslaggeving <span class=\"_ _7\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_\"> </span>(j)<span class=\"_ _f\"></span> Financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span><span class=\"ff37\">\u2013<span class=\"ff31\"> <span class=\"_ _2\"></span></span></span>Vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease,<span class=\"ff31\"> <span class=\"_ _2\"></span></span>wordt <span class=\"_ _2\"></span>initieel<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntante <span class=\"_ _2\"></span>waarde<span class=\"_ _f\"></span> van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>erkend, en <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>intresten worden bijgeboekt <span class=\"_ _4\"></span>doorheen de <span class=\"_ _2\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>Het <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>aan <span class=\"_ _b\"></span>de<span class=\"_ _f\"></span> hand van de impliciete rentevoe<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>die van kracht was op het moment van het initieel<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>erkennen van de netto geactualiseerd<span class=\"_ _f\"></span>e waarde (5% in zowel<span class=\"_ _f\"></span> 2022 als in 2021).    De <span class=\"_ _4\"></span>toename van <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>rubriek <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>louter <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acquisitie van <span class=\"_ _4\"></span>Payment Solutions aangezien <span class=\"_ _f\"></span>er door die acqu<span class=\"_ _f\"></span>isitie additionele financi\u00eble l<span class=\"_ _f\"></span>ease contracten worden<span class=\"_ _3\"></span> toegevoegd<span class=\"_ _f\"></span> tot de contractenbasis.<span class=\"_ _f\"></span> 36.2. Financi\u00eble kost<span class=\"_ _f\"></span>en De financi\u00eble kos<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n kunnen als v<span class=\"_ _3\"></span>olgt worden weerg<span class=\"_ _3\"></span>egeven:  31.12.20<span class=\"ls54\">22</span> 31.12.20<span class=\"ls54\">21</span> Financi\u00eble kosten<span class=\"_ _4\"></span> kEUR kEUR Intresten op finan<span class=\"_ _4\"></span>ci\u00eble schulden  31<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Overige 85<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Totaal 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-133-5": {
   "value": "36.1. Financi\u00eble op<span class=\"_ _3\"></span>brengsten De financi\u00eble opbreng<span class=\"_ _f\"></span>sten kunnen als volgt w<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>rden weergege<span class=\"_ _3\"></span>ven: 31.12.2022 31.12.2021 Financi\u00eble opbrengsten<span class=\"_ _4\"></span> kEUR kEUR Financieringsbaten lease con<span class=\"_ _4\"></span>tracten 631<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Intresten op u<span class=\"_ _4\"></span>itgeleende geldmiddelen<span class=\"_ _4\"></span> -6Totaal 631<span class=\"ls0\"> </span>497<span class=\"ls0\"> </span>Zoals <span class=\"_\"> </span>vermeld <span class=\"_\"> </span>onder <span class=\"_\"> </span>toeli<span class=\"_ _f\"></span>chting <span class=\"_\"> </span>(5) <span class=\"_\"> </span>Belangrijkste <span class=\"_\"> </span>grondslagen <span class=\"_\"> </span>voor <span class=\"_\"> </span>financi<span class=\"_ _f\"></span>\u00eble <span class=\"_\"> </span>verslaggeving <span class=\"_ _7\"> </span><span class=\"ff37\">\u2013</span> <span class=\"_\"> </span>(j)<span class=\"_ _f\"></span> Financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span><span class=\"ff37\">\u2013<span class=\"ff31\"> <span class=\"_ _2\"></span></span></span>Vorderingen <span class=\"_ _4\"></span>uit <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>lease,<span class=\"ff31\"> <span class=\"_ _2\"></span></span>wordt <span class=\"_ _2\"></span>initieel<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>netto <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntante <span class=\"_ _2\"></span>waarde<span class=\"_ _f\"></span> van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>erkend, en <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>nadien <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>intresten worden bijgeboekt <span class=\"_ _4\"></span>doorheen de <span class=\"_ _2\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>contract. <span class=\"_ _2\"></span>Het <span class=\"_ _b\"></span>in <span class=\"_ _2\"></span>resultaat <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _b\"></span>gebeurt <span class=\"_ _2\"></span>aan <span class=\"_ _b\"></span>de<span class=\"_ _f\"></span> hand van de impliciete rentevoe<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>die van kracht was op het moment van het initieel<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>erkennen van de netto geactualiseerd<span class=\"_ _f\"></span>e waarde (5% in zowel<span class=\"_ _f\"></span> 2022 als in 2021).    De <span class=\"_ _4\"></span>toename van <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>rubriek <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>louter <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>alleen toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>wijzen <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acquisitie van <span class=\"_ _4\"></span>Payment Solutions aangezien <span class=\"_ _f\"></span>er door die acqu<span class=\"_ _f\"></span>isitie additionele financi\u00eble l<span class=\"_ _f\"></span>ease contracten worden<span class=\"_ _3\"></span> toegevoegd<span class=\"_ _f\"></span> tot de contractenbasis.<span class=\"_ _f\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-134-5": {
   "value": "36.2. Financi\u00eble kost<span class=\"_ _f\"></span>en De financi\u00eble kos<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n kunnen als v<span class=\"_ _3\"></span>olgt worden weerg<span class=\"_ _3\"></span>egeven:  31.12.20<span class=\"ls54\">22</span> 31.12.20<span class=\"ls54\">21</span> Financi\u00eble kosten<span class=\"_ _4\"></span> kEUR kEUR Intresten op finan<span class=\"_ _4\"></span>ci\u00eble schulden  31<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Overige 85<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Totaal 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-146-2": {
   "value": "(42) <span class=\"_ _13\"> </span>Winst per aand<span class=\"_ _3\"></span>eel De <span class=\"_ _3\"></span>winst <span class=\"_ _f\"></span>per aandeel <span class=\"_ _f\"></span>wordt <span class=\"_ _f\"></span>berekend d<span class=\"_ _f\"></span>oo<span class=\"_ _4\"></span>r <span class=\"_ _f\"></span>het nettor<span class=\"_ _3\"></span>esultaat <span class=\"_ _f\"></span>toewijsbaar aan<span class=\"_ _3\"></span> d<span class=\"_ _f\"></span>e Groep <span class=\"_ _f\"></span>te d<span class=\"_ _3\"></span>elen <span class=\"_ _f\"></span>door het gewogen gemidd<span class=\"_ _f\"></span>elde van het aantal uitstaand<span class=\"_ _3\"></span>e gewone<span class=\"_ _3\"></span> aandelen van he<span class=\"_ _f\"></span>t <span class=\"_ _4\"></span>jaar. De winst p<span class=\"_ _f\"></span>er verwaterd a<span class=\"_ _3\"></span>andeel <span class=\"_ _3\"></span>wordt bere<span class=\"_ _3\"></span>kend doo<span class=\"_ _3\"></span>r het net<span class=\"_ _f\"></span>to<span class=\"_ _4\"></span>resultaat <span class=\"_ _f\"></span>toewijsbaar aan <span class=\"_ _3\"></span>de Groep <span class=\"_ _f\"></span>te delen <span class=\"_ _a\"> </span>door <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>gewog<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>gemiddelde <span class=\"_ _a\"> </span>aantal <span class=\"_ _14\"> </span>uitstaande <span class=\"_ _a\"> </span>aandelen <span class=\"_ _14\"> </span>gedu<span class=\"_ _f\"></span>rende <span class=\"_ _14\"> </span>het <span class=\"_ _14\"> </span>jaar, <span class=\"_ _14\"> </span>beide<span class=\"_ _f\"></span> gecorrigeerd <span class=\"_ _3\"></span>voor elk effect van <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwatering<span class=\"_ _3\"></span> van poten<span class=\"_ _f\"></span>ti\u00eble <span class=\"_ _4\"></span>gewone aandel<span class=\"_ _f\"></span>en.<span class=\"_ _4\"></span> 31.12.2022 31.12.2021 Winst per aandeel Eenheden Eenheden  Gewogen gemiddelde uitstaande aandelen  (1) 22.516.649 22.516.649 + aanpassing voor warranten / ingekochte aandelen - - = Gewogen gemiddelde uitstaande aandelen ver<span class=\"_ _3\"></span>waterd  (2)<span class=\"_ _4\"></span> 22.516.649 22.516.649 Winst van het boekjaar (kEUR)  (3) 1.640 653<span class=\"ls0\"> </span>Winst per aandeel  (in EUR) (= 3/1) 0,0728 0,0290 Winst per verwaterd aandeel (in EUR) (= 3/2) 0,0728 0,0290 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-147-3": {
   "value": "(43) <span class=\"_ _13\"> </span>Financi\u00eble a<span class=\"_ _3\"></span>ctiva en passi<span class=\"_ _f\"></span>va Een overzicht van<span class=\"_ _f\"></span> de <span class=\"_ _4\"></span>financi\u00eble instru<span class=\"_ _f\"></span>menten naar categorie<span class=\"_ _f\"></span> is <span class=\"_ _4\"></span>als volgt:   31.12.20<span class=\"ls5c\">22</span> 31.12.20<span class=\"ls5c\">22</span> 31.12.20<span class=\"ls5c\">21</span> 31.12.20<span class=\"ls5c\">21</span> Financi\u00eble activa en pas<span class=\"_ _4\"></span>siva kEUR kEUR kEUR kEUR Re\u00eble Re\u00eble Boekwaarde Boekwaarde waarde waarde Vorderingen uit financi\u00eble leasing 8.302 8.302 7.100 7.100 Niet vlottende activa 8.302<span class=\"ls0\"> </span>8.302<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>7.100<span class=\"ls0\"> </span>Handelsvorderingen 1.595 1.595 1.724 1.724 Vorderingen uit financi\u00eble leasing 7.995 7.995 7.146 7.146 Liquide middelen 2.231 2.231 1.718 1.718 Vlottende activa 11.821<span class=\"ls0\"> </span>11.821<span class=\"ls0\"> </span>10.588<span class=\"ls0\"> </span>10.588<span class=\"ls0\"> </span>Totaal financi\u00eble activa 20.123<span class=\"ls0\"> </span>20.123<span class=\"ls0\"> </span>17.688<span class=\"ls0\"> </span>17.688<span class=\"ls0\"> </span>Leningen 874<span class=\"ls0\"> </span>874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasingverplichtingen 460<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Langlopende verplichtingen 1.334<span class=\"ls0\"> </span>1.334<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>Handelsschulden 2.824 2.824 1.660 1.660 Leningen 558<span class=\"ls0\"> </span>558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasingverplichtingen 172<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Kortlopende verplichtingen<span class=\"ff2f\"> </span>3.554<span class=\"ls0\"> </span>3.554<span class=\"ls0\"> </span>2.381<span class=\"ls0\"> </span>2.381<span class=\"ls0\"> </span>Totaal financi\u00eble passiva 4.888<span class=\"ls0\"> </span>4.888<span class=\"ls0\"> </span>3.220<span class=\"ls0\"> </span>3.220<span class=\"ls0\"> </span>De <span class=\"_ _3\"></span>belangrijkste <span class=\"_ _f\"></span>financi\u00ebl<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>activa zijn<span class=\"_ _f\"></span> de <span class=\"_ _f\"></span>financi\u00eble <span class=\"_ _f\"></span>lease <span class=\"_ _f\"></span>vorderingen. <span class=\"_ _f\"></span>Hun <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _f\"></span>waarde is <span class=\"_ _3a\"></span>bepaald aan<span class=\"_ _f\"></span> de <span class=\"_ _11\"> </span>hand <span class=\"_ _14\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>actualisatie <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>toekomstige <span class=\"_ _11\"> </span>opbrengsten,<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>zijnd<span class=\"_ _3\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>m<span class=\"_ _4\"></span>ethode <span class=\"_ _14\"> </span>v<span class=\"_ _4\"></span>an <span class=\"_ _11\"> </span>d<span class=\"_ _3\"></span>e verdisconteerde l<span class=\"_ _f\"></span>ease<span class=\"_ _4\"></span>-inkomst<span class=\"_ _3\"></span>en.  De <span class=\"_\"> </span>betrokken <span class=\"_\"> </span>financi\u00eble<span class=\"_ _3\"></span> <span class=\"_\"> </span>activa <span class=\"_\"> </span>en <span class=\"_\"> </span>passiva <span class=\"_\"> </span>worden <span class=\"_\"> </span>voorgesteld <span class=\"_\"> </span>aan <span class=\"_\"> </span>geamorti<span class=\"_ _f\"></span>seerde <span class=\"_\"> </span>kostprijs. <span class=\"_\"> </span>Bij gebreke <span class=\"_ _12\"> </span>aan <span class=\"_ _13\"> </span>vergelijkba<span class=\"_ _f\"></span>re <span class=\"_ _13\"> </span>instrumenten <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>o<span class=\"_ _4\"></span>bserveerbare <span class=\"_ _2f\"> </span>marktdata <span class=\"_ _12\"> </span>is <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>niveau <span class=\"_ _12\"> </span>3 waarderingstechn<span class=\"_ _f\"></span>iek toegep<span class=\"_ _3\"></span>ast <span class=\"_ _f\"></span>zodat er <span class=\"_ _f\"></span>geen <span class=\"_ _f\"></span>verschil <span class=\"_ _f\"></span>is <span class=\"_ _f\"></span>tussen hun<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>boekwaarde en<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>hun re\u00eble <span class=\"_ _f\"></span>waarde.<span class=\"_ _f\"></span> Dit <span class=\"_ _2\"></span>geldt <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>bijzonder <span class=\"_ _4\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rderingen, <span class=\"_ _4\"></span>handelsvordering<span class=\"_ _f\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>handelsschu<span class=\"_ _f\"></span>lden <span class=\"_ _2\"></span>alsook<span class=\"_ _3\"></span> de leningen (vast<span class=\"_ _f\"></span>e <span class=\"_ _4\"></span>rentevoet).   Er <span class=\"_ _11\"> </span>is <span class=\"_ _11\"> </span>evenmin <span class=\"_ _11\"> </span>een <span class=\"_ _14\"> </span>significant <span class=\"_ _11\"> </span>verschil <span class=\"_ _11\"> </span>tussen <span class=\"_ _14\"> </span>de <span class=\"_ _11\"> </span>boekwaarde <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de leasingverplichtingen<span class=\"_ _f\"></span> uit hoofde van de gebruik<span class=\"_ _f\"></span>srechten op vaste activa. De volgende risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s zijn van toepa<span class=\"_ _f\"></span>ssing op de financi\u00eble instru<span class=\"_ _f\"></span>menten van de Groep. <span class=\"ff2f\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Wisselkoersrisic<span class=\"_ _3\"></span>o en intrestrisico </span></span>Het wisselkoersrisico is niet van <span class=\"_ _4\"></span>toepassing voor de Groep. De <span class=\"_ _4\"></span>openstaande financi\u00eble schuld is aan een vaste ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet gecontrac<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>erd zodat het intr<span class=\"_ _f\"></span>estrisico nihil is;  Het <span class=\"_\"> </span>kr<span class=\"_ _f\"></span>edietrisico <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>afhankelijk<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>activiteit<span class=\"_ _f\"></span>ensector <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>klant <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>alge<span class=\"_ _f\"></span>mene economische <span class=\"_ _5\"> </span>toestand<span class=\"_ _f\"></span>. <span class=\"_ _6\"> </span>Om <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>kredietrisico <span class=\"_ _5\"> </span>zove<span class=\"_ _3\"></span>el <span class=\"_ _5\"> </span>als <span class=\"_ _5\"> </span>mogelijk <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>beperken <span class=\"_ _5\"> </span>wordt <span class=\"_ _5\"> </span>het<span class=\"_ _f\"></span> betalingsgedrag <span class=\"_ _f\"></span>van de<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>anci\u00eble leas<span class=\"_ _f\"></span>e klanten <span class=\"_ _f\"></span>nauwlettend <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgevolgd <span class=\"_ _f\"></span>en wordt <span class=\"_ _f\"></span>vermeden <span class=\"_ _f\"></span>om teveel nieuwe <span class=\"_ _4\"></span>klanten <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>puren uit <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>njunctuurge<span class=\"_ _f\"></span>voelige <span class=\"_ _4\"></span>sectoren. <span class=\"_ _2\"></span>Binnen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>is er <span class=\"_ _2\"></span>geen kredietverzekering<span class=\"_ _f\"></span> afgesloten.   De <span class=\"_ _19\"> </span>algemene<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>economische <span class=\"_ _19\"> </span>toes<span class=\"_ _3\"></span>tand <span class=\"_ _19\"> </span>wordt <span class=\"_ _11\"> </span>beoordeeld. <span class=\"_ _19\"> </span>Zo <span class=\"_ _11\"> </span>werd <span class=\"_ _19\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verhoogde<span class=\"_ _f\"></span> onzekerheid <span class=\"_ _a\"> </span>die <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>COVID-19 <span class=\"_ _a\"> </span>P<span class=\"_ _4\"></span>andemie <span class=\"_ _a\"> </span>met <span class=\"_ _14\"> </span>zich <span class=\"_ _14\"> </span>meebracht, <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2020 <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>verhoogde afwaardering <span class=\"_ _5\"> </span>toegepast <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>4,9% <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>kader <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>potenti\u00eble <span class=\"_ _5\"> </span>kredietverliezen <span class=\"_ _6\"> </span>door insolventies en falingen m.b.t <span class=\"_ _4\"></span>het cli\u00ebnteel van <span class=\"_ _4\"></span>de betaalterminals.<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Elk jaar wordt <span class=\"_ _4\"></span>deze provisie opnieuw beoordeeld. Zo werd z<span class=\"_ _f\"></span>ij <span class=\"_ _4\"></span>bijgesteld tot 6% in 2021 (nog steeds COVID-19<span class=\"_ _3\"></span>) en verder tot 7,5% <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>2022. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>bijstelling <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>rekening m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>gevolgen van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>energiecrisis <span class=\"_ _4\"></span>die uitbrak. We <span class=\"_ _3\"></span>verwijzen hier<span class=\"_ _f\"></span>bij ook naar de n<span class=\"_ _f\"></span>oten 10 en <span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>5 waar de <span class=\"_ _f\"></span>verhoogde provisie evene<span class=\"_ _3\"></span>ens is vermeld. De <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rder<span class=\"_ _3\"></span>ingen <span class=\"_ _e\"></span>waarop <span class=\"_ _e\"> </span>bijzondere <span class=\"_ _e\"></span>waardeverminderingen <span class=\"_ _e\"></span>worden <span class=\"_ _e\"> </span>geboekt,  vertegenwoordig<span class=\"_ _3\"></span>en <span class=\"_ _a\"> </span>een <span class=\"_ _a\"> </span>gecumuleerde <span class=\"_ _a\"> </span>waardevermindering<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>van <span class=\"_ _a\"> </span>1.924 <span class=\"_ _a\"> </span>kEUR <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2022 <span class=\"_ _a\"> </span>in vergelijking met 1.596 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _4\"></span>2021. Naast de <span class=\"_ _4\"></span>bijstellen van <span class=\"_ _4\"></span>het risico <span class=\"_ _4\"></span>(van 6% <span class=\"_ _4\"></span>naar 7<span class=\"_ _4\"></span>,5%) is <span class=\"_ _4\"></span>de toename ook verklaard<span class=\"_ _f\"></span> door de opname van <span class=\"_ _f\"></span>P<span class=\"_ _4\"></span>ayment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns in de consolidatie.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>handelsvorderingen<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>is <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>kredietrisico <span class=\"_ _3a\"></span>veel <span class=\"_ _f\"></span>beperkter <span class=\"_ _3a\"></span>aangezien <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>Magellan om <span class=\"_ _b\"></span>softwareklant<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>gaat <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>onberispelijke<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>track <span class=\"_ _2\"></span>record <span class=\"_ _b\"></span>inzake <span class=\"_ _b\"></span>betalingen<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>doorheen <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> jaren. Dit geld<span class=\"_ _f\"></span>t ook voor de<span class=\"_ _f\"></span> handelsvorderingen m.b.t.<span class=\"_ _f\"></span> autorisatie-inkomsten <span class=\"_ _f\"></span>daar de vorderin<span class=\"_ _f\"></span>g op slechts<span class=\"_ _f\"></span> enkele betaalp<span class=\"_ _f\"></span>artners betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft. Een<span class=\"_ _f\"></span> analyse r<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nd p<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>tenti\u00eble <span class=\"_ _f\"></span>kredietverliezen is dan ook niet per<span class=\"_ _f\"></span>tinent voor deze categorie. \u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Liquiditeitsrisico </span></span>De <span class=\"_ _5\"> </span>teru<span class=\"_ _3\"></span>gbetaling <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>financi\u00eble <span class=\"_ _7\"> </span>schulden <span class=\"_ _7\"> </span>vertegenwoordigt <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>significa<span class=\"_ _f\"></span>nt <span class=\"_ _5\"> </span>bedrag <span class=\"_ _7\"> </span>op jaarbasis, <span class=\"_ _b\"></span>hoewel <span class=\"_ _b\"></span>afnemend <span class=\"_ _b\"></span>sinds <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>aar <span class=\"_ _b\"></span>waar <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>nog <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>2020 <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _b\"></span>respectievelijk<span class=\"_ _3\"></span> 2.735 <span class=\"_ _f\"></span>kEUR en <span class=\"_ _f\"></span>2.012 k<span class=\"_ _f\"></span>EUR was <span class=\"_ _f\"></span>afbetaald, <span class=\"_ _f\"></span>werd er <span class=\"_ _f\"></span>in 2<span class=\"_ _f\"></span>022 slechts <span class=\"_ _f\"></span>962 <span class=\"_ _f\"></span>kEUR afbetaal<span class=\"_ _3\"></span>d. <span class=\"_ _3\"></span>Dit <span class=\"_ _f\"></span>wordt verklaard <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>het <span class=\"_ _c\"></span>wegvallen <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>afbetaling <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>M<span class=\"_ _4\"></span>agellan <span class=\"_ _c\"></span>acquisitie <span class=\"_ _c\"></span>sinds <span class=\"_ _c\"></span>september 2021. <span class=\"_ _7\"> </span>Voor <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>liquiditeit<span class=\"_ _f\"></span>srisico<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>wij <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>m<span class=\"_ _4\"></span>aturiteitstabell<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>lopende financi\u00eble schulden. <span class=\"_ _f\"></span> Ultimo <span class=\"_\"> </span>2022 <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>er <span class=\"_\"> </span>geen <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_\"> </span>a<span class=\"_ _4\"></span>ctiva <span class=\"_\"> </span>te <span class=\"_\"> </span>melden <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>vervallen <span class=\"_\"> </span>zijn <span class=\"_\"> </span>maa<span class=\"_ _f\"></span>r <span class=\"_ _7\"> </span>waar<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_\"> </span>er <span class=\"_\"> </span>geen<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermindering werd a<span class=\"_ _f\"></span>angelegd.  De <span class=\"_ _9\"> </span>Groep <span class=\"_ _36\"> </span>heeft <span class=\"_ _36\"> </span>geen <span class=\"_ _9\"> </span>collaterals, <span class=\"_ _9\"> </span>derivaten, <span class=\"_ _9\"> </span>noch <span class=\"_ _36\"> </span>investeringen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>eigen <span class=\"_ _36\"> </span>vermogensinstrument<span class=\"_ _f\"></span>en, intrest swaps, forw<span class=\"_ _f\"></span>ard contracten en hedge instru<span class=\"_ _f\"></span>menten.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-149-3": {
   "value": "De volgende risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s zijn van toepa<span class=\"_ _f\"></span>ssing op de financi\u00eble instru<span class=\"_ _f\"></span>menten van de Groep. <span class=\"ff2f\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Wisselkoersrisic<span class=\"_ _3\"></span>o en intrestrisico </span></span>Het wisselkoersrisico is niet van <span class=\"_ _4\"></span>toepassing voor de Groep. De <span class=\"_ _4\"></span>openstaande financi\u00eble schuld is aan een vaste ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet gecontrac<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>erd zodat het intr<span class=\"_ _f\"></span>estrisico nihil is;  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-149-4": {
   "value": "De volgende risic<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>\u2019s zijn van toepa<span class=\"_ _f\"></span>ssing op de financi\u00eble instru<span class=\"_ _f\"></span>menten van de Groep. <span class=\"ff2f\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Wisselkoersrisic<span class=\"_ _3\"></span>o en intrestrisico </span></span>Het wisselkoersrisico is niet van <span class=\"_ _4\"></span>toepassing voor de Groep. De <span class=\"_ _4\"></span>openstaande financi\u00eble schuld is aan een vaste ren<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>voet gecontrac<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>erd zodat het intr<span class=\"_ _f\"></span>estrisico nihil is;  Het <span class=\"_\"> </span>kr<span class=\"_ _f\"></span>edietrisico <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>afhankelijk<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>activiteit<span class=\"_ _f\"></span>ensector <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>klant <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>alge<span class=\"_ _f\"></span>mene economische <span class=\"_ _5\"> </span>toestand<span class=\"_ _f\"></span>. <span class=\"_ _6\"> </span>Om <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>kredietrisico <span class=\"_ _5\"> </span>zove<span class=\"_ _3\"></span>el <span class=\"_ _5\"> </span>als <span class=\"_ _5\"> </span>mogelijk <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>beperken <span class=\"_ _5\"> </span>wordt <span class=\"_ _5\"> </span>het<span class=\"_ _f\"></span> betalingsgedrag <span class=\"_ _f\"></span>van de<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>anci\u00eble leas<span class=\"_ _f\"></span>e klanten <span class=\"_ _f\"></span>nauwlettend <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgevolgd <span class=\"_ _f\"></span>en wordt <span class=\"_ _f\"></span>vermeden <span class=\"_ _f\"></span>om teveel nieuwe <span class=\"_ _4\"></span>klanten <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>puren uit <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>njunctuurge<span class=\"_ _f\"></span>voelige <span class=\"_ _4\"></span>sectoren. <span class=\"_ _2\"></span>Binnen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>is er <span class=\"_ _2\"></span>geen kredietverzekering<span class=\"_ _f\"></span> afgesloten.   De <span class=\"_ _19\"> </span>algemene<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>economische <span class=\"_ _19\"> </span>toes<span class=\"_ _3\"></span>tand <span class=\"_ _19\"> </span>wordt <span class=\"_ _11\"> </span>beoordeeld. <span class=\"_ _19\"> </span>Zo <span class=\"_ _11\"> </span>werd <span class=\"_ _19\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verhoogde<span class=\"_ _f\"></span> onzekerheid <span class=\"_ _a\"> </span>die <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>COVID-19 <span class=\"_ _a\"> </span>P<span class=\"_ _4\"></span>andemie <span class=\"_ _a\"> </span>met <span class=\"_ _14\"> </span>zich <span class=\"_ _14\"> </span>meebracht, <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2020 <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>verhoogde afwaardering <span class=\"_ _5\"> </span>toegepast <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>4,9% <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>kader <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>potenti\u00eble <span class=\"_ _5\"> </span>kredietverliezen <span class=\"_ _6\"> </span>door insolventies en falingen m.b.t <span class=\"_ _4\"></span>het cli\u00ebnteel van <span class=\"_ _4\"></span>de betaalterminals.<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Elk jaar wordt <span class=\"_ _4\"></span>deze provisie opnieuw beoordeeld. Zo werd z<span class=\"_ _f\"></span>ij <span class=\"_ _4\"></span>bijgesteld tot 6% in 2021 (nog steeds COVID-19<span class=\"_ _3\"></span>) en verder tot 7,5% <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>2022. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>bijstelling <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>rekening m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>gevolgen van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>energiecrisis <span class=\"_ _4\"></span>die uitbrak. We <span class=\"_ _3\"></span>verwijzen hier<span class=\"_ _f\"></span>bij ook naar de n<span class=\"_ _f\"></span>oten 10 en <span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>5 waar de <span class=\"_ _f\"></span>verhoogde provisie evene<span class=\"_ _3\"></span>ens is vermeld. De <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rder<span class=\"_ _3\"></span>ingen <span class=\"_ _e\"></span>waarop <span class=\"_ _e\"> </span>bijzondere <span class=\"_ _e\"></span>waardeverminderingen <span class=\"_ _e\"></span>worden <span class=\"_ _e\"> </span>geboekt,  vertegenwoordig<span class=\"_ _3\"></span>en <span class=\"_ _a\"> </span>een <span class=\"_ _a\"> </span>gecumuleerde <span class=\"_ _a\"> </span>waardevermindering<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>van <span class=\"_ _a\"> </span>1.924 <span class=\"_ _a\"> </span>kEUR <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2022 <span class=\"_ _a\"> </span>in vergelijking met 1.596 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _4\"></span>2021. Naast de <span class=\"_ _4\"></span>bijstellen van <span class=\"_ _4\"></span>het risico <span class=\"_ _4\"></span>(van 6% <span class=\"_ _4\"></span>naar 7<span class=\"_ _4\"></span>,5%) is <span class=\"_ _4\"></span>de toename ook verklaard<span class=\"_ _f\"></span> door de opname van <span class=\"_ _f\"></span>P<span class=\"_ _4\"></span>ayment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns in de consolidatie.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>handelsvorderingen<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>is <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>kredietrisico <span class=\"_ _3a\"></span>veel <span class=\"_ _f\"></span>beperkter <span class=\"_ _3a\"></span>aangezien <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>Magellan om <span class=\"_ _b\"></span>softwareklant<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>gaat <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>onberispelijke<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>track <span class=\"_ _2\"></span>record <span class=\"_ _b\"></span>inzake <span class=\"_ _b\"></span>betalingen<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>doorheen <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> jaren. Dit geld<span class=\"_ _f\"></span>t ook voor de<span class=\"_ _f\"></span> handelsvorderingen m.b.t.<span class=\"_ _f\"></span> autorisatie-inkomsten <span class=\"_ _f\"></span>daar de vorderin<span class=\"_ _f\"></span>g op slechts<span class=\"_ _f\"></span> enkele betaalp<span class=\"_ _f\"></span>artners betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft. Een<span class=\"_ _f\"></span> analyse r<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nd p<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>tenti\u00eble <span class=\"_ _f\"></span>kredietverliezen is dan ook niet per<span class=\"_ _f\"></span>tinent voor deze categorie. \u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Liquiditeitsrisico </span></span>De <span class=\"_ _5\"> </span>teru<span class=\"_ _3\"></span>gbetaling <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>financi\u00eble <span class=\"_ _7\"> </span>schulden <span class=\"_ _7\"> </span>vertegenwoordigt <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>significa<span class=\"_ _f\"></span>nt <span class=\"_ _5\"> </span>bedrag <span class=\"_ _7\"> </span>op jaarbasis, <span class=\"_ _b\"></span>hoewel <span class=\"_ _b\"></span>afnemend <span class=\"_ _b\"></span>sinds <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>aar <span class=\"_ _b\"></span>waar <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>nog <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>2020 <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _b\"></span>respectievelijk<span class=\"_ _3\"></span> 2.735 <span class=\"_ _f\"></span>kEUR en <span class=\"_ _f\"></span>2.012 k<span class=\"_ _f\"></span>EUR was <span class=\"_ _f\"></span>afbetaald, <span class=\"_ _f\"></span>werd er <span class=\"_ _f\"></span>in 2<span class=\"_ _f\"></span>022 slechts <span class=\"_ _f\"></span>962 <span class=\"_ _f\"></span>kEUR afbetaal<span class=\"_ _3\"></span>d. <span class=\"_ _3\"></span>Dit <span class=\"_ _f\"></span>wordt verklaard <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>het <span class=\"_ _c\"></span>wegvallen <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>afbetaling <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>M<span class=\"_ _4\"></span>agellan <span class=\"_ _c\"></span>acquisitie <span class=\"_ _c\"></span>sinds <span class=\"_ _c\"></span>september 2021. <span class=\"_ _7\"> </span>Voor <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>liquiditeit<span class=\"_ _f\"></span>srisico<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>wij <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>m<span class=\"_ _4\"></span>aturiteitstabell<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>lopende financi\u00eble schulden. <span class=\"_ _f\"></span> Ultimo <span class=\"_\"> </span>2022 <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>er <span class=\"_\"> </span>geen <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_\"> </span>a<span class=\"_ _4\"></span>ctiva <span class=\"_\"> </span>te <span class=\"_\"> </span>melden <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>vervallen <span class=\"_\"> </span>zijn <span class=\"_\"> </span>maa<span class=\"_ _f\"></span>r <span class=\"_ _7\"> </span>waar<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_\"> </span>er <span class=\"_\"> </span>geen<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermindering werd a<span class=\"_ _f\"></span>angelegd.  De <span class=\"_ _9\"> </span>Groep <span class=\"_ _36\"> </span>heeft <span class=\"_ _36\"> </span>geen <span class=\"_ _9\"> </span>collaterals, <span class=\"_ _9\"> </span>derivaten, <span class=\"_ _9\"> </span>noch <span class=\"_ _36\"> </span>investeringen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>eigen <span class=\"_ _36\"> </span>vermogensinstrument<span class=\"_ _f\"></span>en, intrest swaps, forw<span class=\"_ _f\"></span>ard contracten en hedge instru<span class=\"_ _f\"></span>menten.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-150-4": {
   "value": "Het <span class=\"_\"> </span>kr<span class=\"_ _f\"></span>edietrisico <span class=\"_\"> </span>is <span class=\"_ _36\"> </span>afhankelijk<span class=\"_ _f\"></span> <span class=\"_\"> </span>van <span class=\"_ _36\"> </span>de <span class=\"_\"> </span>activiteit<span class=\"_ _f\"></span>ensector <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _36\"> </span>klant <span class=\"_\"> </span>en <span class=\"_ _36\"> </span>van <span class=\"_\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_\"> </span>alge<span class=\"_ _f\"></span>mene economische <span class=\"_ _5\"> </span>toestand<span class=\"_ _f\"></span>. <span class=\"_ _6\"> </span>Om <span class=\"_ _5\"> </span>het <span class=\"_ _5\"> </span>kredietrisico <span class=\"_ _5\"> </span>zove<span class=\"_ _3\"></span>el <span class=\"_ _5\"> </span>als <span class=\"_ _5\"> </span>mogelijk <span class=\"_ _5\"> </span>te <span class=\"_ _5\"> </span>beperken <span class=\"_ _5\"> </span>wordt <span class=\"_ _5\"> </span>het<span class=\"_ _f\"></span> betalingsgedrag <span class=\"_ _f\"></span>van de<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>anci\u00eble leas<span class=\"_ _f\"></span>e klanten <span class=\"_ _f\"></span>nauwlettend <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgevolgd <span class=\"_ _f\"></span>en wordt <span class=\"_ _f\"></span>vermeden <span class=\"_ _f\"></span>om teveel nieuwe <span class=\"_ _4\"></span>klanten <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>puren uit <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>njunctuurge<span class=\"_ _f\"></span>voelige <span class=\"_ _4\"></span>sectoren. <span class=\"_ _2\"></span>Binnen<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>is er <span class=\"_ _2\"></span>geen kredietverzekering<span class=\"_ _f\"></span> afgesloten.   De <span class=\"_ _19\"> </span>algemene<span class=\"_ _f\"></span> <span class=\"_ _19\"> </span>economische <span class=\"_ _19\"> </span>toes<span class=\"_ _3\"></span>tand <span class=\"_ _19\"> </span>wordt <span class=\"_ _11\"> </span>beoordeeld. <span class=\"_ _19\"> </span>Zo <span class=\"_ _11\"> </span>werd <span class=\"_ _19\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verhoogde<span class=\"_ _f\"></span> onzekerheid <span class=\"_ _a\"> </span>die <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>COVID-19 <span class=\"_ _a\"> </span>P<span class=\"_ _4\"></span>andemie <span class=\"_ _a\"> </span>met <span class=\"_ _14\"> </span>zich <span class=\"_ _14\"> </span>meebracht, <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2020 <span class=\"_ _14\"> </span>een <span class=\"_ _14\"> </span>verhoogde afwaardering <span class=\"_ _5\"> </span>toegepast <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>4,9% <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>kader <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>potenti\u00eble <span class=\"_ _5\"> </span>kredietverliezen <span class=\"_ _6\"> </span>door insolventies en falingen m.b.t <span class=\"_ _4\"></span>het cli\u00ebnteel van <span class=\"_ _4\"></span>de betaalterminals.<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Elk jaar wordt <span class=\"_ _4\"></span>deze provisie opnieuw beoordeeld. Zo werd z<span class=\"_ _f\"></span>ij <span class=\"_ _4\"></span>bijgesteld tot 6% in 2021 (nog steeds COVID-19<span class=\"_ _3\"></span>) en verder tot 7,5% <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>2022. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>bijstelling <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>udt <span class=\"_ _4\"></span>rekening m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>gevolgen van <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>energiecrisis <span class=\"_ _4\"></span>die uitbrak. We <span class=\"_ _3\"></span>verwijzen hier<span class=\"_ _f\"></span>bij ook naar de n<span class=\"_ _f\"></span>oten 10 en <span class=\"_ _f\"></span>1<span class=\"_ _4\"></span>5 waar de <span class=\"_ _f\"></span>verhoogde provisie evene<span class=\"_ _3\"></span>ens is vermeld. De <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"> </span>lease <span class=\"_ _e\"> </span>vo<span class=\"_ _4\"></span>rder<span class=\"_ _3\"></span>ingen <span class=\"_ _e\"></span>waarop <span class=\"_ _e\"> </span>bijzondere <span class=\"_ _e\"></span>waardeverminderingen <span class=\"_ _e\"></span>worden <span class=\"_ _e\"> </span>geboekt,  vertegenwoordig<span class=\"_ _3\"></span>en <span class=\"_ _a\"> </span>een <span class=\"_ _a\"> </span>gecumuleerde <span class=\"_ _a\"> </span>waardevermindering<span class=\"_ _f\"></span> <span class=\"_ _14\"> </span>van <span class=\"_ _a\"> </span>1.924 <span class=\"_ _a\"> </span>kEUR <span class=\"_ _14\"> </span>in <span class=\"_ _a\"> </span>2022 <span class=\"_ _a\"> </span>in vergelijking met 1.596 <span class=\"_ _4\"></span>kEUR in <span class=\"_ _4\"></span>2021. Naast de <span class=\"_ _4\"></span>bijstellen van <span class=\"_ _4\"></span>het risico <span class=\"_ _4\"></span>(van 6% <span class=\"_ _4\"></span>naar 7<span class=\"_ _4\"></span>,5%) is <span class=\"_ _4\"></span>de toename ook verklaard<span class=\"_ _f\"></span> door de opname van <span class=\"_ _f\"></span>P<span class=\"_ _4\"></span>ayment Soluti<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ns in de consolidatie.  Wat <span class=\"_ _f\"></span>de <span class=\"_ _3a\"></span>handelsvorderingen<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>betreft <span class=\"_ _3a\"></span>is <span class=\"_ _f\"></span>het <span class=\"_ _3a\"></span>kredietrisico <span class=\"_ _3a\"></span>veel <span class=\"_ _f\"></span>beperkter <span class=\"_ _3a\"></span>aangezien <span class=\"_ _3a\"></span>het <span class=\"_ _f\"></span>bij <span class=\"_ _f\"></span>Magellan om <span class=\"_ _b\"></span>softwareklant<span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>gaat <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>onberispelijke<span class=\"_ _f\"></span> <span class=\"_ _c\"></span>track <span class=\"_ _2\"></span>record <span class=\"_ _b\"></span>inzake <span class=\"_ _b\"></span>betalingen<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>doorheen <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> jaren. Dit geld<span class=\"_ _f\"></span>t ook voor de<span class=\"_ _f\"></span> handelsvorderingen m.b.t.<span class=\"_ _f\"></span> autorisatie-inkomsten <span class=\"_ _f\"></span>daar de vorderin<span class=\"_ _f\"></span>g op slechts<span class=\"_ _f\"></span> enkele betaalp<span class=\"_ _f\"></span>artners betrekkin<span class=\"_ _3\"></span>g he<span class=\"_ _3\"></span>eft. Een<span class=\"_ _f\"></span> analyse r<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>nd p<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>tenti\u00eble <span class=\"_ _f\"></span>kredietverliezen is dan ook niet per<span class=\"_ _f\"></span>tinent voor deze categorie. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-151-4": {
   "value": "\u2022<span class=\"ff3a\"> <span class=\"_ _f\"></span><span class=\"ff2f\">Liquiditeitsrisico </span></span>De <span class=\"_ _5\"> </span>teru<span class=\"_ _3\"></span>gbetaling <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>financi\u00eble <span class=\"_ _7\"> </span>schulden <span class=\"_ _7\"> </span>vertegenwoordigt <span class=\"_ _7\"> </span>een <span class=\"_ _5\"> </span>significa<span class=\"_ _f\"></span>nt <span class=\"_ _5\"> </span>bedrag <span class=\"_ _7\"> </span>op jaarbasis, <span class=\"_ _b\"></span>hoewel <span class=\"_ _b\"></span>afnemend <span class=\"_ _b\"></span>sinds <span class=\"_ _b\"></span>2021. <span class=\"_ _b\"></span>D<span class=\"_ _4\"></span>aar <span class=\"_ _b\"></span>waar <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>nog <span class=\"_ _c\"></span>in <span class=\"_ _b\"></span>2020 <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>2<span class=\"_ _4\"></span>021 <span class=\"_ _b\"></span>respectievelijk<span class=\"_ _3\"></span> 2.735 <span class=\"_ _f\"></span>kEUR en <span class=\"_ _f\"></span>2.012 k<span class=\"_ _f\"></span>EUR was <span class=\"_ _f\"></span>afbetaald, <span class=\"_ _f\"></span>werd er <span class=\"_ _f\"></span>in 2<span class=\"_ _f\"></span>022 slechts <span class=\"_ _f\"></span>962 <span class=\"_ _f\"></span>kEUR afbetaal<span class=\"_ _3\"></span>d. <span class=\"_ _3\"></span>Dit <span class=\"_ _f\"></span>wordt verklaard <span class=\"_ _c\"></span>door <span class=\"_ _e\"></span>het <span class=\"_ _c\"></span>wegvallen <span class=\"_ _c\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>de <span class=\"_ _e\"> </span>afbetaling <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _c\"></span>M<span class=\"_ _4\"></span>agellan <span class=\"_ _c\"></span>acquisitie <span class=\"_ _c\"></span>sinds <span class=\"_ _c\"></span>september 2021. <span class=\"_ _7\"> </span>Voor <span class=\"_ _5\"> </span>het <span class=\"_ _7\"> </span>liquiditeit<span class=\"_ _f\"></span>srisico<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _7\"> </span>wij <span class=\"_ _5\"> </span>naar<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>m<span class=\"_ _4\"></span>aturiteitstabell<span class=\"_ _f\"></span>en <span class=\"_ _5\"> </span>m.b.t. <span class=\"_ _7\"> </span>lopende financi\u00eble schulden. <span class=\"_ _f\"></span> Ultimo <span class=\"_\"> </span>2022 <span class=\"_\"> </span>zijn<span class=\"_ _3\"></span> <span class=\"_\"> </span>er <span class=\"_\"> </span>geen <span class=\"_\"> </span>financi\u00eble<span class=\"_ _f\"></span> <span class=\"_\"> </span>a<span class=\"_ _4\"></span>ctiva <span class=\"_\"> </span>te <span class=\"_\"> </span>melden <span class=\"_\"> </span>die <span class=\"_ _36\"> </span>vervallen <span class=\"_\"> </span>zijn <span class=\"_\"> </span>maa<span class=\"_ _f\"></span>r <span class=\"_ _7\"> </span>waar<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_\"> </span>er <span class=\"_\"> </span>geen<span class=\"_ _f\"></span> bijzondere waarde<span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>ermindering werd a<span class=\"_ _f\"></span>angelegd.  De <span class=\"_ _9\"> </span>Groep <span class=\"_ _36\"> </span>heeft <span class=\"_ _36\"> </span>geen <span class=\"_ _9\"> </span>collaterals, <span class=\"_ _9\"> </span>derivaten, <span class=\"_ _9\"> </span>noch <span class=\"_ _36\"> </span>investeringen <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>eigen <span class=\"_ _36\"> </span>vermogensinstrument<span class=\"_ _f\"></span>en, intrest swaps, forw<span class=\"_ _f\"></span>ard contracten en hedge instru<span class=\"_ _f\"></span>menten.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-2": {
   "value": "(44)<span class=\"_ _21\"> </span>Transa<span class=\"_ _3\"></span>cties met verbo<span class=\"_ _3\"></span>nden partijenDe volgende verb<span class=\"_ _f\"></span>onden partijen kunnen word<span class=\"_ _3\"></span>en onderscheiden. (a)<span class=\"_ _1a\"> </span>Entiteiten met inv<span class=\"_ _3\"></span>loed van beteke<span class=\"_ _3\"></span>nis op de Venno<span class=\"_ _f\"></span>otsc<span class=\"_ _4\"></span>hapHierbij <span class=\"_ _e\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _9\"> </span>verwezen <span class=\"_ _e\"></span>naar <span class=\"_ _9\"> </span>het <span class=\"_ _9\"> </span>hoofdstuk <span class=\"_ _e\"> </span>over <span class=\"_ _36\"> </span>Aandelen <span class=\"_ _e\"></span>en <span class=\"_ _9\"> </span>aandeelhouders. <span class=\"_ _e\"></span>Er <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>geen <span class=\"_ _9\"> </span>enkele entiteit <span class=\"_ _2\"></span>die <span class=\"_ _b\"></span>rechtstreeks <span class=\"_ _2\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>5<span class=\"_ _4\"></span>0% <span class=\"_ _b\"></span>bezit <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap. <span class=\"_ _b\"></span>Niettemin <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>Powergraph <span class=\"_ _2\"></span>BV, ondanks een aandel<span class=\"_ _f\"></span>enbezit van 47,7 % <span class=\"_ _3\"></span>op 31 decembe<span class=\"_ _3\"></span>r 2022, worden<span class=\"_ _3\"></span> beschouwd als een enti<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>it die een de facto contr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>le uitoefent aangezi<span class=\"_ _3\"></span>en de Venn<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>otschap 4,4 % eigen a<span class=\"_ _f\"></span>andelen bezit.  De <span class=\"_ _9\"> </span>transacties <span class=\"_ _9\"> </span>van <span class=\"_ _9\"> </span>2022 <span class=\"_ _36\"> </span>bestaan <span class=\"_ _9\"> </span>uit <span class=\"_ _9\"> </span>vergoedingen <span class=\"_ _9\"> </span>als <span class=\"_ _9\"> </span>uitvoerend <span class=\"_ _e\"> </span>bestuurder <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>openstaande<span class=\"_ _f\"></span> provisie of schulden per<span class=\"_ _f\"></span> jaareinde.  (b)<span class=\"_ _19\"> </span>Dochtervennootschapp<span class=\"_ _f\"></span>enDe <span class=\"_ _2b\"> </span>Vennootschap <span class=\"_ _2b\"> </span>factureert <span class=\"_ _13\"> </span>management <span class=\"_ _2b\"> </span>fees <span class=\"_ _2b\"> </span>en <span class=\"_ _2b\"> </span>belast <span class=\"_ _2b\"> </span>autokosten <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>aan <span class=\"_ _2b\"> </span>haar dochtervennootschap<span class=\"_ _3\"></span>pen <span class=\"_ _c\"></span>op <span class=\"_ _9\"> </span>basis <span class=\"_ _c\"></span>van <span class=\"_ _e\"> </span>intragroepsovereenk<span class=\"_ _f\"></span>omsten. <span class=\"_ _e\"></span>Deze <span class=\"_ _e\"></span>bedragen <span class=\"_ _c\"></span>3<span class=\"_ _4\"></span>.095 <span class=\"_ _c\"></span>kEUR <span class=\"_ _e\"></span>in 2022 in vergelijkin<span class=\"_ _3\"></span>g met 3.<span class=\"_ _3\"></span>113 kEUR in 20<span class=\"_ _3\"></span>21.  Significante <span class=\"_ _f\"></span>transacties <span class=\"_ _f\"></span>zijn terug<span class=\"_ _3\"></span> t<span class=\"_ _f\"></span>e vinden <span class=\"_ _f\"></span>onder <span class=\"_ _f\"></span>de sch<span class=\"_ _3\"></span>ulden <span class=\"_ _f\"></span>in rekening<span class=\"_ _3\"></span> c<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>urant <span class=\"_ _f\"></span>ten opzich<span class=\"_ _f\"></span>te van <span class=\"_ _f\"></span>de dochtervennootschap<span class=\"_ _3\"></span>pen (9.053 kEUR)<span class=\"_ _f\"></span>, die vergoed worden aan <span class=\"_ _3\"></span>1% intrest. (c)<span class=\"_ _2c\"> </span>Geassocieerde venno<span class=\"_ _f\"></span>otsc<span class=\"_ _4\"></span>hap<span class=\"_ _3\"></span>penDeze <span class=\"_ _e\"> </span>categorie <span class=\"_ _9\"> </span>heeft <span class=\"_ _e\"></span>betrekking <span class=\"_ _e\"></span>op <span class=\"_ _9\"> </span>FAAM <span class=\"_ _e\"></span>SAS <span class=\"_ _e\"></span>(voorheen <span class=\"_ _e\"></span>Galileo <span class=\"_ _e\"> </span>SAS), <span class=\"_ _9\"> </span>de <span class=\"_ _e\"> </span>tegenpartij <span class=\"_ _9\"> </span>van <span class=\"_ _e\"> </span>wie <span class=\"_ _9\"> </span>de Vennootschap <span class=\"_ _f\"></span>Magellan heeft <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erworven in<span class=\"_ _f\"></span> 2017. Als <span class=\"_ _f\"></span>onderdeel van d<span class=\"_ _f\"></span>e koopsom <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>erwierf <span class=\"_ _f\"></span>zij 514.66<span class=\"_ _f\"></span>8 aandelen van Keyware T<span class=\"_ _f\"></span>echnologies, die ultimo 2022 een mar<span class=\"_ _f\"></span>kt<span class=\"_ _4\"></span>waarde hebben <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 535 kEUR. Er zijn geen transacties<span class=\"_ _3\"></span> te melden<span class=\"_ _3\"></span> met de Vennoots<span class=\"_ _f\"></span>chap<span class=\"_ _4\"></span><span class=\"ls22\">. </span> (d)<span class=\"_ _19\"> </span>Managers op sleutelp<span class=\"_ _3\"></span>osities en hun gel<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>eerde partije<span class=\"_ _f\"></span>nOnder <span class=\"_ _5\"> </span>deze<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>categorie <span class=\"_ _7\"> </span>vallen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _f\"></span>eden <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>Raad <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>Bestuur <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>het <span class=\"_ _5\"> </span>man<span class=\"_ _f\"></span>agem<span class=\"_ _4\"></span>ent <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de Vennootschap.  In 2022 bedragen de verl<span class=\"_ _f\"></span>oningen van management en bestuu<span class=\"_ _3\"></span>rders 1.514 kEUR en zijn<span class=\"_ _3\"></span> uitsluitend van korte termijn, hetg<span class=\"_ _f\"></span>een in lijn ligt met 1.5<span class=\"_ _3\"></span>76 kEUR in 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1. Zij beperken zich tot e<span class=\"_ _f\"></span>en vaste en variabel<span class=\"_ _f\"></span>e vergoeding <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>terugbetaling <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>onkosten. <span class=\"_ _36\"> </span>Er <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>geen <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>aandelen <span class=\"_ _36\"> </span>gebaseerde <span class=\"_ _9\"> </span>verloningen<span class=\"_ _f\"></span> toegekend in 2022<span class=\"_ _f\"></span>, noch in 2021.<span class=\"ls23\">  </span> Het samenvattend<span class=\"_ _f\"></span> overzicht voor 2022 en 202<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span> volgt h<span class=\"_ _3\"></span>ierna. Managers op Entiteiten met sleutelposities invloed van Dochter Transacties met verbonden partijen in 20<span class=\"ls1\">22</span> Geassocieerde en aan hun betekenis op de Ondernemingen ondernemingen gerelateerde Vennootschap partijen 1. Vorderingen o<span class=\"_ _4\"></span>p verbonden partijen<span class=\"_ _4\"></span> Handelsvord<span class=\"_ _4\"></span>eringen - 311<span class=\"ls0\"> </span>- 56<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> - 5 - - - 316<span class=\"ls0\"> </span>- 56<span class=\"ls0\"> </span>2. Schulden aan ver<span class=\"_ _4\"></span>bonden partijen<span class=\"_ _4\"></span>         <span class=\"ls0\">Handelsschulden </span>103<span class=\"ls0\"> </span>- - 306<span class=\"ls0\"> </span>        <span class=\"ls0\">Overige schulden </span>- 9.053 - - 103<span class=\"ff2f ls0\"> </span>9.053<span class=\"ff2f ls0\"> </span>- 306<span class=\"ls0\"> </span>3.Transacties tussen verb<span class=\"_ _4\"></span>onden p<span class=\"_ _4\"></span>artijen         <span class=\"ls0\">Presteren van diensten<span class=\"_ _4\"></span> </span>- 3.095 - -         <span class=\"ls0\">Verkoop van wagens </span>9 - - -         <span class=\"ls0\">Financi\u00eble opbrengsten<span class=\"_ _4\"></span> </span>- 18<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Financi\u00eble kosten </span>- 94<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Vergoedingen <span class=\"_ _2c\"> </span>aan <span class=\"_ _1d\"> </span>managers <span class=\"_ _1d\"> </span>op   <span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">  </span></span>240<span class=\"ls0\"> </span>- - 1.514 sleutelposities        <span class=\"ls0\">Vergoedingen aan bestu<span class=\"_ _4\"></span>urders </span>- - - 95<span class=\"ls0\"> </span>       <span class=\"ls0\">Kruisparticipaties </span>- - 535<span class=\"ls0\"> </span>- Managers op Entiteiten met sleutelposities invloed van Dochter Transacties met verbonden partijen in 2021 Geassocieerde en aan hun betekenis op de Ondernemingen ondernemingen gerelateerde Vennootschap partijen 1. Vorderingen o<span class=\"_ _4\"></span>p verbonden partijen<span class=\"_ _4\"></span> Handelsvord<span class=\"_ _4\"></span>eringen 4 90<span class=\"ls0\"> </span>- 145<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> - 5 - 6 4 95<span class=\"ls0\"> </span>- 151<span class=\"ls0\"> </span>2. <span class=\"ls0\">Schulden aan ver<span class=\"_ _4\"></span>bonden partijen<span class=\"_ _4\"></span> </span>        <span class=\"ls0\">Handelsschulden </span>114<span class=\"ls0\"> </span>- - 232<span class=\"ls0\"> </span>        <span class=\"ls0\">Overige schulden </span>- 8.990 - - 111<span class=\"ff2f ls0\"> </span>8.990<span class=\"ff2f ls0\"> </span>- 232<span class=\"ls0\"> </span>3.Transacties tussen verb<span class=\"_ _4\"></span>onden p<span class=\"_ _4\"></span>artijen         <span class=\"ls0\">Presteren van diensten<span class=\"_ _4\"></span> </span>- 3.113 - -         <span class=\"ls0\">Verkoop van wagens </span>- - - 10<span class=\"ls0\"> </span>        <span class=\"ls0\">Financi\u00eble opbrengsten<span class=\"_ _4\"></span> </span>- 11<span class=\"ls0\"> </span>- 6         <span class=\"ls0\">Financi\u00eble kosten </span>- 89<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Vergoedingen <span class=\"_ _2c\"> </span>aan <span class=\"_ _1d\"> </span>managers <span class=\"_ _1d\"> </span>op   <span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">  </span></span>244<span class=\"ls0\"> </span>- - 1.576 sleutelposities        <span class=\"ls0\">Vergoedingen aan bestu<span class=\"_ _4\"></span>urders </span>- - - 95<span class=\"ls0\"> </span>       <span class=\"ls0\">Uitgeleende geldmiddelen<span class=\"_ _4\"></span> </span>- - - 1.280        <span class=\"ls0\">Terugontvangen geldmiddelen<span class=\"_ _4\"></span> </span>- - - 1.280        <span class=\"ls0\">Kruisparticipaties </span>- - 561<span class=\"ls0\"> </span>- ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-154-3": {
   "value": "(d)<span class=\"_ _19\"> </span>Managers op sleutelp<span class=\"_ _3\"></span>osities en hun gel<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>eerde partije<span class=\"_ _f\"></span>nOnder <span class=\"_ _5\"> </span>deze<span class=\"_ _f\"></span> <span class=\"_ _5\"> </span>categorie <span class=\"_ _7\"> </span>vallen <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>l<span class=\"_ _f\"></span>eden <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>de <span class=\"_ _7\"> </span>Raad <span class=\"_ _5\"> </span>van <span class=\"_ _7\"> </span>Bestuur <span class=\"_ _5\"> </span>en <span class=\"_ _7\"> </span>het <span class=\"_ _5\"> </span>man<span class=\"_ _f\"></span>agem<span class=\"_ _4\"></span>ent <span class=\"_ _7\"> </span>van <span class=\"_ _5\"> </span>de Vennootschap.  In 2022 bedragen de verl<span class=\"_ _f\"></span>oningen van management en bestuu<span class=\"_ _3\"></span>rders 1.514 kEUR en zijn<span class=\"_ _3\"></span> uitsluitend van korte termijn, hetg<span class=\"_ _f\"></span>een in lijn ligt met 1.5<span class=\"_ _3\"></span>76 kEUR in 20<span class=\"_ _f\"></span>2<span class=\"_ _4\"></span>1. Zij beperken zich tot e<span class=\"_ _f\"></span>en vaste en variabel<span class=\"_ _f\"></span>e vergoeding <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>de <span class=\"_ _36\"> </span>terugbetaling <span class=\"_ _9\"> </span>van <span class=\"_ _36\"> </span>onkosten. <span class=\"_ _36\"> </span>Er <span class=\"_ _36\"> </span>zijn <span class=\"_ _36\"> </span>geen <span class=\"_ _36\"> </span>op <span class=\"_ _36\"> </span>aandelen <span class=\"_ _36\"> </span>gebaseerde <span class=\"_ _9\"> </span>verloningen<span class=\"_ _f\"></span> toegekend in 2022<span class=\"_ _f\"></span>, noch in 2021.<span class=\"ls23\">  </span> Het samenvattend<span class=\"_ _f\"></span> overzicht voor 2022 en 202<span class=\"_ _f\"></span>1<span class=\"_ _4\"></span> volgt h<span class=\"_ _3\"></span>ierna. Managers op Entiteiten met sleutelposities invloed van Dochter Transacties met verbonden partijen in 20<span class=\"ls1\">22</span> Geassocieerde en aan hun betekenis op de Ondernemingen ondernemingen gerelateerde Vennootschap partijen 1. Vorderingen o<span class=\"_ _4\"></span>p verbonden partijen<span class=\"_ _4\"></span> Handelsvord<span class=\"_ _4\"></span>eringen - 311<span class=\"ls0\"> </span>- 56<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> - 5 - - - 316<span class=\"ls0\"> </span>- 56<span class=\"ls0\"> </span>2. Schulden aan ver<span class=\"_ _4\"></span>bonden partijen<span class=\"_ _4\"></span>         <span class=\"ls0\">Handelsschulden </span>103<span class=\"ls0\"> </span>- - 306<span class=\"ls0\"> </span>        <span class=\"ls0\">Overige schulden </span>- 9.053 - - 103<span class=\"ff2f ls0\"> </span>9.053<span class=\"ff2f ls0\"> </span>- 306<span class=\"ls0\"> </span>3.Transacties tussen verb<span class=\"_ _4\"></span>onden p<span class=\"_ _4\"></span>artijen         <span class=\"ls0\">Presteren van diensten<span class=\"_ _4\"></span> </span>- 3.095 - -         <span class=\"ls0\">Verkoop van wagens </span>9 - - -         <span class=\"ls0\">Financi\u00eble opbrengsten<span class=\"_ _4\"></span> </span>- 18<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Financi\u00eble kosten </span>- 94<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Vergoedingen <span class=\"_ _2c\"> </span>aan <span class=\"_ _1d\"> </span>managers <span class=\"_ _1d\"> </span>op   <span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">  </span></span>240<span class=\"ls0\"> </span>- - 1.514 sleutelposities        <span class=\"ls0\">Vergoedingen aan bestu<span class=\"_ _4\"></span>urders </span>- - - 95<span class=\"ls0\"> </span>       <span class=\"ls0\">Kruisparticipaties </span>- - 535<span class=\"ls0\"> </span>- Managers op Entiteiten met sleutelposities invloed van Dochter Transacties met verbonden partijen in 2021 Geassocieerde en aan hun betekenis op de Ondernemingen ondernemingen gerelateerde Vennootschap partijen 1. Vorderingen o<span class=\"_ _4\"></span>p verbonden partijen<span class=\"_ _4\"></span> Handelsvord<span class=\"_ _4\"></span>eringen 4 90<span class=\"ls0\"> </span>- 145<span class=\"ls0\"> </span>Overige vorderingen<span class=\"_ _4\"></span> - 5 - 6 4 95<span class=\"ls0\"> </span>- 151<span class=\"ls0\"> </span>2. <span class=\"ls0\">Schulden aan ver<span class=\"_ _4\"></span>bonden partijen<span class=\"_ _4\"></span> </span>        <span class=\"ls0\">Handelsschulden </span>114<span class=\"ls0\"> </span>- - 232<span class=\"ls0\"> </span>        <span class=\"ls0\">Overige schulden </span>- 8.990 - - 111<span class=\"ff2f ls0\"> </span>8.990<span class=\"ff2f ls0\"> </span>- 232<span class=\"ls0\"> </span>3.Transacties tussen verb<span class=\"_ _4\"></span>onden p<span class=\"_ _4\"></span>artijen         <span class=\"ls0\">Presteren van diensten<span class=\"_ _4\"></span> </span>- 3.113 - -         <span class=\"ls0\">Verkoop van wagens </span>- - - 10<span class=\"ls0\"> </span>        <span class=\"ls0\">Financi\u00eble opbrengsten<span class=\"_ _4\"></span> </span>- 11<span class=\"ls0\"> </span>- 6         <span class=\"ls0\">Financi\u00eble kosten </span>- 89<span class=\"ls0\"> </span>- -         <span class=\"ls0\">Vergoedingen <span class=\"_ _2c\"> </span>aan <span class=\"_ _1d\"> </span>managers <span class=\"_ _1d\"> </span>op   <span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">  </span></span>244<span class=\"ls0\"> </span>- - 1.576 sleutelposities        <span class=\"ls0\">Vergoedingen aan bestu<span class=\"_ _4\"></span>urders </span>- - - 95<span class=\"ls0\"> </span>       <span class=\"ls0\">Uitgeleende geldmiddelen<span class=\"_ _4\"></span> </span>- - - 1.280        <span class=\"ls0\">Terugontvangen geldmiddelen<span class=\"_ _4\"></span> </span>- - - 1.280        <span class=\"ls0\">Kruisparticipaties </span>- - 561<span class=\"ls0\"> </span>- ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-156-2": {
   "value": "(45)    Vergoed<span class=\"_ _f\"></span>i<span class=\"_ _4\"></span>ngen aan de<span class=\"_ _3\"></span> commissaris<span class=\"fc0\"> </span>Op <span class=\"_ _7\"> </span>het <span class=\"_\"> </span>totale <span class=\"_ _7\"> </span>Gr<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>epsniveau<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>werden <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>volgend<span class=\"_ _3\"></span>e <span class=\"_\"> </span>honoraria <span class=\"_ _7\"> </span>toegekend<span class=\"_ _f\"></span> <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_\"> </span>commissaris, <span class=\"_\"> </span>EY Bedrijfsrevisoren BV <span class=\"_ _f\"></span>:  31.12.2022 31.12.2021 Vergoedingen aan d<span class=\"_ _4\"></span>e commissaris<span class=\"_ _4\"></span> kEUR kEUR Statutaire <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>geconsolideerde <span class=\"_ _22\"> </span>audit <span class=\"_ _22\"> </span>van <span class=\"_ _22\"> </span>de <span class=\"_ _20\"> </span>Vennoots<span class=\"_ _4\"></span>chap <span class=\"_ _22\"> </span>en 85<span class=\"ls0\"> </span>117<span class=\"ls0\"> </span><span class=\"fc2 sc0\">d</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">ch</span><span class=\"fc2 sc0\">terv</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">o</span><span class=\"fc2 sc0\">ts</span><span class=\"_ _4\"></span><span class=\"fc2 sc0\">ch</span><span class=\"fc2 sc0\">ap</span><span class=\"fc2 sc0\">p</span><span class=\"fc2 sc0\">e</span><span class=\"fc2 sc0\">n</span><span class=\"fc2 sc0\"> </span>Specifieke scope in naz<span class=\"_ _4\"></span>icht van d<span class=\"_ _4\"></span>ochtervennootsch<span class=\"_ _4\"></span>appen<span class=\"_ _4\"></span> 25<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Bijkomende vergoedingen v<span class=\"_ _4\"></span>oor eenmalige op<span class=\"_ _4\"></span>drachten<span class=\"_ _4\"></span> - 16<span class=\"ls0\"> </span>Totaal 110<span class=\"ls0\"> </span>144<span class=\"ls0\"> </span>De <span class=\"_ _2\"></span>lagere <span class=\"_ _2\"></span>vergoeding <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>omwille <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bijkomende <span class=\"_ _2\"></span>werkzaa<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>heden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>kader van de statutair<span class=\"_ _3\"></span>e audit ten laste <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an 2021 evenal<span class=\"_ _f\"></span>s vergoedingen uit een<span class=\"_ _3\"></span>malige opdrach<span class=\"_ _f\"></span>te<span class=\"_ _4\"></span>n.   De <span class=\"_ _c\"></span>honoraria <span class=\"_ _b\"></span>van <span class=\"_ _c\"></span>2022 <span class=\"_ _c\"></span>bedrag<span class=\"_ _f\"></span>en <span class=\"_ _c\"></span>1<span class=\"_ _4\"></span>10 <span class=\"_ _b\"></span>kEUR <span class=\"_ _c\"></span>en <span class=\"_ _c\"></span>omvatten <span class=\"_ _c\"></span>een <span class=\"_ _c\"></span>niet-recurrent <span class=\"_ _b\"></span>gedeelte <span class=\"_ _b\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _c\"></span>20 <span class=\"_ _b\"></span>kEUR betrekking hebben <span class=\"_ _f\"></span>op bijkomende werkzaamh<span class=\"_ _f\"></span>eden in het kader van de st<span class=\"_ _3\"></span>atutaire audit.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-157-2": {
   "value": "(46) <span class=\"_ _2c\"> </span>Verbintenissen en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>ijke verplichtin<span class=\"_ _f\"></span>gen<span class=\"_ _4\"></span> De <span class=\"_ _b\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>betrokken <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>gerechtelijke <span class=\"_ _2\"></span>procedures <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>claims <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>kader <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>norma<span class=\"_ _4\"></span>le bedrijfsuitoefening<span class=\"_ _f\"></span>. <span class=\"_ _36\"> </span>Het <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>heeft <span class=\"_ _9\"> </span>deze <span class=\"_ _9\"> </span>procedures <span class=\"_ _9\"> </span>beoordeeld <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>heeft <span class=\"_ _36\"> </span>in <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>gevallen<span class=\"_ _f\"></span> waarin <span class=\"_ _9\"> </span>het <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>oordeel <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>verplichting <span class=\"_ _36\"> </span>bestaat <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>bedrag <span class=\"_ _36\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>een betrouwbare wijze<span class=\"_ _f\"></span> kon worden ingeschat,<span class=\"_ _3\"></span> een voorzi<span class=\"_ _f\"></span>ening aangelegd. Wij verwijzen<span class=\"_ _3\"></span> naar de separ<span class=\"_ _f\"></span>ate noot inzake voorzienin<span class=\"_ _3\"></span>gen.  Er zijn geen voor<span class=\"_ _3\"></span>waardelijke verplich<span class=\"_ _3\"></span>tingen te melden.<span class=\"_ _f\"></span> Het <span class=\"_ _4\"></span>Management <span class=\"_ _2\"></span>is<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verder <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>afloop <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>alle <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>gevallen <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>materieel <span class=\"_ _4\"></span>effect zal hebben op de finan<span class=\"_ _f\"></span>ci\u00eble positie of bedrijfsresultaten<span class=\"_ _3\"></span> van de Groep.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-157-3": {
   "value": "(46) <span class=\"_ _2c\"> </span>Verbintenissen en <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>oorwaarde<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>ijke verplichtin<span class=\"_ _f\"></span>gen<span class=\"_ _4\"></span> De <span class=\"_ _b\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>betrokken <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>gerechtelijke <span class=\"_ _2\"></span>procedures <span class=\"_ _2\"></span>en <span class=\"_ _b\"></span>claims <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _b\"></span>kader <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _2\"></span>norma<span class=\"_ _4\"></span>le bedrijfsuitoefening<span class=\"_ _f\"></span>. <span class=\"_ _36\"> </span>Het <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>heeft <span class=\"_ _9\"> </span>deze <span class=\"_ _9\"> </span>procedures <span class=\"_ _9\"> </span>beoordeeld <span class=\"_ _e\"> </span>en <span class=\"_ _9\"> </span>heeft <span class=\"_ _36\"> </span>in <span class=\"_ _9\"> </span>die <span class=\"_ _36\"> </span>gevallen<span class=\"_ _f\"></span> waarin <span class=\"_ _9\"> </span>het <span class=\"_ _36\"> </span>van <span class=\"_ _36\"> </span>oordeel <span class=\"_ _9\"> </span>is <span class=\"_ _36\"> </span>dat <span class=\"_ _36\"> </span>de <span class=\"_ _9\"> </span>verplichting <span class=\"_ _36\"> </span>bestaat <span class=\"_ _9\"> </span>en <span class=\"_ _36\"> </span>het <span class=\"_ _9\"> </span>bedrag <span class=\"_ _36\"> </span>van <span class=\"_ _9\"> </span>de <span class=\"_ _36\"> </span>verplichting <span class=\"_ _9\"> </span>op <span class=\"_ _36\"> </span>een betrouwbare wijze<span class=\"_ _f\"></span> kon worden ingeschat,<span class=\"_ _3\"></span> een voorzi<span class=\"_ _f\"></span>ening aangelegd. Wij verwijzen<span class=\"_ _3\"></span> naar de separ<span class=\"_ _f\"></span>ate noot inzake voorzienin<span class=\"_ _3\"></span>gen.  Er zijn geen voor<span class=\"_ _3\"></span>waardelijke verplich<span class=\"_ _3\"></span>tingen te melden.<span class=\"_ _f\"></span> Het <span class=\"_ _4\"></span>Management <span class=\"_ _2\"></span>is<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>verder <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>afloop <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>alle <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>gevallen <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>materieel <span class=\"_ _4\"></span>effect zal hebben op de finan<span class=\"_ _f\"></span>ci\u00eble positie of bedrijfsresultaten<span class=\"_ _3\"></span> van de Groep.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-159-2": {
   "value": "(49)  <span class=\"_ _19\"> </span>Be\u00ebindiging van bedrijfsa<span class=\"_ _f\"></span>ctiviteiten Tijdens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekjaren <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>heeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>bedrijfsactiviteiten <span class=\"_ _2\"></span>be<span class=\"_ _f\"></span>\u00ebindigd. <span class=\"_ _2\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activiteit<span class=\"_ _f\"></span> van <span class=\"_ _7\"> </span>Keyware <span class=\"_ _7\"> </span>Transactions<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>&amp; <span class=\"_ _7\"> </span>Processing <span class=\"_ _7\"> </span>GmbH <span class=\"_ _7\"> </span>werd<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>evenwel <span class=\"_ _7\"> </span>afgebouwd <span class=\"_ _7\"> </span>sinds <span class=\"_ _7\"> </span>2017, <span class=\"_\"> </span>maar <span class=\"_ _5\"> </span>d<span class=\"_ _f\"></span>e onderneming <span class=\"_ _b\"></span>was <span class=\"_ _c\"></span>nog <span class=\"_ _b\"></span>steeds <span class=\"_ _c\"></span>operationeel <span class=\"_ _b\"></span>in <span class=\"_ _c\"></span>2021 <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>2022. <span class=\"_ _c\"></span>Zij <span class=\"_ _c\"></span>zal <span class=\"_ _b\"></span>wel <span class=\"_ _c\"></span>w<span class=\"_ _4\"></span>orden <span class=\"_ _b\"></span>vereffend <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>2023. Conform het Duits<span class=\"_ _f\"></span>e recht kan een liquid<span class=\"_ _3\"></span>atie pas afger<span class=\"_ _f\"></span>ond zijn na een periode va<span class=\"_ _f\"></span>n \u00e9\u00e9n jaar volgend op de beslissing tot<span class=\"_ _3\"></span> ontbinding<span class=\"_ _3\"></span>.    (50)  <span class=\"_ _19\"> </span>Pand op het hande<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>sfonds en aand<span class=\"_ _f\"></span>elen<span class=\"_ _4\"></span> In 20<span class=\"_ _4\"></span>16 werd <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>pand o<span class=\"_ _4\"></span>p het <span class=\"_ _4\"></span>handelsfonds <span class=\"_ _4\"></span>van Keyware <span class=\"_ _4\"></span>Technologies in <span class=\"_ _4\"></span>eerste rang <span class=\"_ _4\"></span>toegekend <span class=\"_ _4\"></span>ten voordele van <span class=\"_ _f\"></span>Belfius Bank <span class=\"_ _f\"></span>NV ad 3.000 kEU<span class=\"_ _3\"></span>R maar <span class=\"_ _f\"></span>deze inschrijving <span class=\"_ _f\"></span>we<span class=\"_ _4\"></span>rd in <span class=\"_ _f\"></span>februari 2022 <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>pgeheven. Ultimo <span class=\"_ _2\"></span>2022 <span class=\"_ _b\"></span>werden <span class=\"_ _b\"></span>2 <span class=\"_ _2\"></span>waarborgen <span class=\"_ _2\"></span>v<span class=\"_ _4\"></span>erstrekt <span class=\"_ _2\"></span>ten <span class=\"_ _b\"></span>voordele <span class=\"_ _2\"></span>van <span class=\"_ _b\"></span>KBC <span class=\"_ _b\"></span>Bank. <span class=\"_ _2\"></span>Enerzijds <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>pand <span class=\"_ _2\"></span>op <span class=\"_ _b\"></span>de aandelen <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>Payment <span class=\"_ _e\"></span>Solutions <span class=\"_ _c\"></span>(m.b.t. <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>lening <span class=\"_ _c\"></span>van <span class=\"_ _e\"></span>1.000 <span class=\"_ _e\"></span>kEUR) <span class=\"_ _c\"></span>en <span class=\"_ _e\"> </span>anderzijds <span class=\"_ _c\"></span>een <span class=\"_ _e\"></span>pand <span class=\"_ _c\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _c\"></span>de ondernemingsgoed<span class=\"_ _f\"></span>eren van Keyware Smart Card <span class=\"_ _f\"></span>Division (m.b.t. de leni<span class=\"_ _3\"></span>ng van 400 kEUR).  (5<span class=\"ls0\">1) <span class=\"_ _12\"> </span>Wisselkoers en hedging  </span>Tijdens <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>boekjaren <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>oefende <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _c\"></span>hedging <span class=\"_ _b\"></span>activiteiten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>daar <span class=\"_ _c\"></span>er <span class=\"_ _b\"></span>slechts<span class=\"_ _f\"></span> sporadisch <span class=\"_ _2\"></span>tran<span class=\"_ _3\"></span>sacties <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>vreemde <span class=\"_ _4\"></span>valuta <span class=\"_ _2\"></span>voorkomen.<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>alle <span class=\"_ _4\"></span>vestigingen <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> rapporteringsmun<span class=\"_ _3\"></span>t.  (5<span class=\"ls0\">2) <span class=\"_ _12\"> </span>Toepassing inzake het geb<span class=\"_ _f\"></span>ruik van financi\u00eble in<span class=\"_ _3\"></span>strumenten  </span>Het <span class=\"_ _2\"></span>enige <span class=\"_ _2\"></span>finan<span class=\"_ _3\"></span>cieel <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>ver<span class=\"_ _f\"></span>melden <span class=\"_ _2\"></span>viel <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>het <span class=\"_ _2\"></span>Programma <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>inkoop <span class=\"_ _2\"></span>eigen <span class=\"_ _4\"></span>aandelen.<span class=\"_ _f\"></span> Het <span class=\"_ _4\"></span>laatste programma<span class=\"_ _f\"></span> <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>krachtens beslissing van de Raad <span class=\"_ _4\"></span>van Bestuur <span class=\"_ _4\"></span>be\u00ebin<span class=\"_ _3\"></span>digd op <span class=\"_ _4\"></span>27 augustus 2020. <span class=\"_ _c\"></span>Buiten <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>inkoop <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>eigen <span class=\"_ _c\"></span>aandelen <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>er <span class=\"_ _c\"></span>geen <span class=\"_ _e\"> </span>beroep <span class=\"_ _e\"></span>gedaan <span class=\"_ _c\"></span>op <span class=\"_ _e\"> </span>afgeleide <span class=\"_ _e\"></span>financi\u00eble instrumenten. (5<span class=\"ls0\">4</span>) <span class=\"ls0\"> <span class=\"_ _19\"> </span>Hangende geschil<span class=\"_ _f\"></span>l<span class=\"_ _4\"></span>en </span>Er <span class=\"_ _f\"></span>zijn <span class=\"_ _3a\"></span>m<span class=\"_ _4\"></span>omenteel <span class=\"_ _3a\"></span>een <span class=\"_ _f\"></span>beperkt <span class=\"_ _f\"></span>aantal <span class=\"_ _f\"></span>claims<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>rechtszaken <span class=\"_ _3a\"></span>hangende <span class=\"_ _f\"></span>tegen <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Vennootschap <span class=\"_ _3a\"></span>en <span class=\"_ _3\"></span>haar<span class=\"_ _f\"></span> filialen, <span class=\"_ _5\"> </span>waarvan <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>Groep <span class=\"_ _5\"> </span>van <span class=\"_ _5\"> </span>mening <span class=\"_ _6\"> </span>is <span class=\"_ _5\"> </span>dat <span class=\"_ _6\"> </span>zij <span class=\"_ _5\"> </span>bijkomstig <span class=\"_ _5\"> </span>zijn <span class=\"_ _6\"> </span>en <span class=\"_ _5\"> </span>kaderen <span class=\"_ _5\"> </span>in <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>normale<span class=\"_ _f\"></span> bedrijfsuitoefening<span class=\"_ _f\"></span>. <span class=\"_ _9\"> </span>Volgens <span class=\"_ _c\"></span>de <span class=\"_ _e\"></span>Raad <span class=\"_ _e\"></span>van <span class=\"_ _c\"></span>Bestuur <span class=\"_ _e\"> </span>is <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>onwaarschijnlijk <span class=\"_ _c\"></span>dat <span class=\"_ _e\"></span>dergelijke <span class=\"_ _c\"></span>individuele claims <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>rechtszaken een <span class=\"_ _4\"></span>materieel negatief <span class=\"_ _4\"></span>effect <span class=\"_ _4\"></span>zouden <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>toestand van <span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>e Vennootschap en haar<span class=\"_ _f\"></span> filialen. De geschillen rond C<span class=\"_ _3\"></span>OVID-19 regle<span class=\"_ _3\"></span>mentering en inbre<span class=\"_ _f\"></span>uken o<span class=\"_ _4\"></span>p de Codex over h<span class=\"_ _f\"></span>et Welzijn op het Werk werden in 2022 afger<span class=\"_ _f\"></span>ond via een minnelijke schi<span class=\"_ _f\"></span>kking van in totaliteit 15<span class=\"_ _3\"></span> kEUR.  De <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dece<span class=\"_ _3\"></span>mber <span class=\"_ _3a\"></span>2021 <span class=\"_ _f\"></span>aangelegde <span class=\"_ _3a\"></span>voorziening <span class=\"_ _f\"></span>voor <span class=\"_ _f\"></span>geschillen<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>(175 <span class=\"_ _3a\"></span>kEUR) <span class=\"_ _f\"></span>werd <span class=\"_ _f\"></span>aangewend <span class=\"_ _3a\"></span>in <span class=\"_ _f\"></span>2022 voor 160 kEUR en teruggedraaid<span class=\"_ _f\"></span> v<span class=\"_ _4\"></span>oor de overige 15 kEUR.  An<span class=\"_ _3\"></span>derzijds werd er per 31 decemb<span class=\"_ _f\"></span>er <span class=\"_ _4\"></span>2022 een <span class=\"_ _4\"></span>provisie <span class=\"_ _4\"></span>aangelegd van <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>kEUR <span class=\"_ _4\"></span>voor een <span class=\"_ _2\"></span>nieu<span class=\"_ _f\"></span>w <span class=\"_ _2\"></span>geschil<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>een ex<span class=\"_ _4\"></span>-personeelslid. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>pleidooien<span class=\"_ _f\"></span> vonden nog niet plaa<span class=\"_ _3\"></span>ts.    Inzake <span class=\"_ _f\"></span>geschillen <span class=\"_ _f\"></span>met lever<span class=\"_ _3\"></span>anciers <span class=\"_ _f\"></span>meldden wij<span class=\"_ _f\"></span> reeds <span class=\"_ _f\"></span>dat \u00e9<span class=\"_ _3\"></span>\u00e9n p<span class=\"_ _3\"></span>artij <span class=\"_ _f\"></span>in beroep<span class=\"_ _f\"></span> ging <span class=\"_ _f\"></span>tegen een<span class=\"_ _f\"></span> uitspraak<span class=\"_ _f\"></span> waarbij <span class=\"_ _f\"></span>een d<span class=\"_ _f\"></span>ochtervennootschap <span class=\"_ _f\"></span>niet <span class=\"_ _f\"></span>gehouden <span class=\"_ _f\"></span>was <span class=\"_ _3\"></span>tot <span class=\"_ _f\"></span>betaling <span class=\"_ _f\"></span>van de <span class=\"_ _f\"></span>geclaimd<span class=\"_ _f\"></span>e facturen <span class=\"_ _3a\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _f\"></span>een bedrag <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>48 <span class=\"_ _4\"></span>kEUR, <span class=\"_ _2\"></span>omda<span class=\"_ _f\"></span>t <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractuel<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>relatie <span class=\"_ _4\"></span>al <span class=\"_ _2\"></span>verbroken was. <span class=\"_ _2\"></span>Deze <span class=\"_ _4\"></span>zaak <span class=\"_ _2\"></span>zal <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>hoger <span class=\"_ _2\"></span>beroep worden behandeld. Er is<span class=\"_ _f\"></span> nog steeds geen rechtsdag b<span class=\"_ _f\"></span>epaald voor deze zaak.   (5<span class=\"ls0\">6</span>) <span class=\"ls0\"> <span class=\"_ _19\"> </span>Alternatieve prestatie<span class=\"_ _f\"></span>maatstaven </span>Op <span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>oktober <span class=\"_ _4\"></span>2015 <span class=\"_ _2\"></span>heeft <span class=\"_ _4\"></span>ESMA <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>richtsnoeren <span class=\"_ _2\"></span>gepu<span class=\"_ _3\"></span>bliceerd over <span class=\"_ _4\"></span>Alternatieve <span class=\"_ _4\"></span>PrestatieMaatstaven<span class=\"_ _f\"></span> (\u2018APM\u2019) <span class=\"_ _f\"></span>(2015/1415). <span class=\"_ _f\"></span>Deze <span class=\"_ _f\"></span>richtsnoeren <span class=\"_ _f\"></span>zijn <span class=\"_ _f\"></span>van <span class=\"_ _f\"></span>toepassing <span class=\"_ _f\"></span>vanaf <span class=\"_ _f\"></span>3 juli <span class=\"_ _3a\"></span>2016. <span class=\"_ _f\"></span>Het <span class=\"_ _f\"></span>doel is <span class=\"_ _f\"></span>het <span class=\"_ _f\"></span>promoten van <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>bruikbaarheid <span class=\"_ _14\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _14\"> </span>transparantie <span class=\"_ _14\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>APM,<span class=\"_ _f\"></span> <span class=\"_ _11\"> </span>hetgeen <span class=\"_ _11\"> </span>ten <span class=\"_ _14\"> </span>goede <span class=\"_ _11\"> </span>komt <span class=\"_ _14\"> </span>aan <span class=\"_ _14\"> </span>de vergelijkbaarheid, de<span class=\"_ _f\"></span> betrouwbaarheid en de v<span class=\"_ _f\"></span>erst<span class=\"_ _4\"></span>aanbaarh<span class=\"_ _3\"></span>eid ervan.     56.1  <span class=\"_ _22\"> </span>Rendabiliteitsmaatstaven<span class=\"_ _f\"></span> EBITDA EBITDA is <span class=\"_ _4\"></span>de maatstaf van de <span class=\"_ _4\"></span>operationele rendabiliteit die de <span class=\"_ _4\"></span>non cash impacten uitsluit. <span class=\"_ _4\"></span>Deze KPI is de <span class=\"_ _2\"></span>primaire <span class=\"_ _2\"></span>beoordelin<span class=\"_ _3\"></span>gsmaatstaf<span class=\"_ _f\"></span> <span class=\"_ _b\"></span>binnen <span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>Groep, <span class=\"_ _b\"></span>zowel <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gehe<span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>als <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>seg<span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ent <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>onderdeel.<span class=\"_ _f\"></span> Anderzijds wordt de <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ndernemingswaard<span class=\"_ _f\"></span>e vaak bepaald als EBITDA <span class=\"_ _f\"></span>m<span class=\"_ _4\"></span>ultiple. De reconciliaties<span class=\"_ _3\"></span> tussen resp<span class=\"_ _3\"></span>ectievelijk EBIT en EBI<span class=\"_ _f\"></span>TDA en nettowinst en EBIT<span class=\"_ _3\"></span>DA zijn als volgt:<span class=\"_ _3\"></span>  31.12.2022 31.12.2021 EBITDA kEUR kEUR Bedrijfswinst / bedrijfsverlies (EBIT) 1.225<span class=\"ls0\"> </span>119<span class=\"ls0\"> </span>Afschrijvingen 1.267 1.600 Bijzondere waardevermindering op vaste activa - 559<span class=\"ls0\"> </span>Waardevermindering voorraad 88<span class=\"ls0\"> </span>(2) Netto bijzondere waardeverminderin<span class=\"_ _3\"></span>gsverliezen op handels-  en lease vorderingen,  2.335 1.679 gecorrigeerd<span class=\"ff2f\"> voor de verliezen m.b.t. de gerealiseerde<span class=\"_ _3\"></span> omzet van het boekjaar </span>EBITDA 4.915<span class=\"ls0\"> </span>3.955<span class=\"ls0\"> </span>EBITDA marge  EBITDA 4.915 3.955 Omzet 23.971 17.689 EBITDA marge (%): EBITDA / omzet 20,5 22,4 31.12.2022 31.12.2021 Renconciliatie EBITDA <span class=\"ff37\">\u2013</span> nettowinst kEUR kEUR Winst van het boekjaar 1.640<span class=\"ls0\"> </span>653<span class=\"ls0\"> </span>Belastingen op het resultaat 268<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>Uitgestelde belastingen (168) (678) Financi\u00eble opbrengsten (631) (497) Financi\u00eble kosten 116<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Afschrijvingen 1.267 1.600 Bijzondere waardeverminderingen op vaste activa - 559<span class=\"ls0\"> </span>Waardevermindering voorraad 88<span class=\"ls0\"> </span>(2) Netto bijzondere waardeverminderin<span class=\"_ _3\"></span>gsverliezen op handels-  en lease vorderingen,  2.335 1.679 gecorrigeerd<span class=\"ff2f\"> voor de verliezen m.b.t. de gerealiseerde<span class=\"_ _3\"></span> omzet van het boekjaar </span>EBITDA 4.915<span class=\"ls0\"> </span>3.955<span class=\"ls0\"> </span>Bruto- en nettowin<span class=\"_ _f\"></span>st<span class=\"_ _4\"></span>marge Dit <span class=\"_ _7\"> </span>geeft <span class=\"_ _7\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"> </span>performanti<span class=\"_ _f\"></span>e <span class=\"_ _5\"> </span>de <span class=\"_\"> </span>Groep <span class=\"_ _7\"> </span>weer <span class=\"_ _7\"> </span>na <span class=\"_\"> </span>de <span class=\"_ _7\"> </span>operationele <span class=\"_\"> </span>en <span class=\"_ _7\"> </span>financi\u00eble <span class=\"_\"> </span>activ<span class=\"_ _4\"></span>iteiten.<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>Bij <span class=\"_ _7\"> </span>de beoordeling v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>nett<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>winstmarge <span class=\"_ _4\"></span>dient <span class=\"_ _4\"></span>evenwel <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>vermeld <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _2\"></span>Vennootschap <span class=\"_ _4\"></span>geniet<span class=\"_ _f\"></span> van fiscale verliezen en dat<span class=\"_ _f\"></span> er eveneens actieve latente belasting<span class=\"_ _f\"></span>en werden geactiveerd. Dit verklaart<span class=\"_ _f\"></span> waarom de netto<span class=\"_ _3\"></span> winst van het b<span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>ekjaar de winst <span class=\"_ _f\"></span>voo<span class=\"_ _4\"></span>r belastingen <span class=\"_ _f\"></span>o<span class=\"_ _4\"></span>verstijgt. 31.12.2022 31.12.2021 Bruto- en nettowinstmarge kEUR kEUR Winst voor belastingen 1.740 510<span class=\"ls0\"> </span>Omzet 23.971 17.689 Brutowinstmarge (%)= winst voor belastingen / omzet 7,3 2,9 Winst van het boekjaar 1.640 653<span class=\"ls0\"> </span>Omzet 23.971 17.689 Nettowinstmarge (%) = winst van het boekjaar / omzet 6,8 3,7 56.2  <span class=\"_ _22\"> </span>Solvabiliteitsmaatstav<span class=\"_ _f\"></span>en Bruto financi\u00eble <span class=\"_ _3\"></span>schuld Deze <span class=\"_ _9\"> </span>maatstaf <span class=\"_ _9\"> </span>geeft <span class=\"_ _9\"> </span>weer <span class=\"_ _9\"> </span>welke <span class=\"_ _e\"> </span>de <span class=\"_ _36\"> </span>totale <span class=\"_ _36\"> </span>financi\u00ebl<span class=\"_ _f\"></span>e <span class=\"_ _36\"> </span>schuld <span class=\"_ _9\"> </span>is, <span class=\"_ _9\"> </span>bij <span class=\"_ _36\"> </span>uitbreiding<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>inclusief <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>leasing schulden en wordt <span class=\"_ _3\"></span>weerhouden bij de b<span class=\"_ _3\"></span>erekening <span class=\"_ _f\"></span>v<span class=\"_ _4\"></span>an de netto financi\u00eble <span class=\"_ _f\"></span>schuld. 31.12.2022 31.12.2021 Bruto financi\u00eble schuld kEUR kEUR Leningen <span class=\"ff37\">\u2013</span> langlopend 874<span class=\"ls0\"> </span>495<span class=\"ls0\"> </span>Leasing <span class=\"ff37\">\u2013</span> langlopend 460<span class=\"ls0\"> </span>344<span class=\"ls0\"> </span>Leningen <span class=\"ff37\">\u2013</span> kortlopend 558<span class=\"ls0\"> </span>487<span class=\"ls0\"> </span>Leasing <span class=\"ff37\">\u2013</span> kortlopend 172<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Bruto financi\u00eble schuld 2.064<span class=\"ls0\"> </span>1.560<span class=\"ls0\"> </span>Bruto financi\u00eble schuld exclusief leasing 1.432<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>Netto financi\u00eble schu<span class=\"_ _3\"></span>ld <span class=\"_ _9\"> </span> <span class=\"_ _50\"> </span> <span class=\"_ _50\"> </span> Deze maatstaf <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>gebruikt o<span class=\"_ _4\"></span>m van <span class=\"_ _2\"></span><span class=\"ff37\">vertrekkend<span class=\"_ _3\"></span>e van <span class=\"_ _2\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>ondernemingswaar<span class=\"_ _f\"></span>de <span class=\"_ _2\"></span>(\u2018<span class=\"ff39\">enterprise<span class=\"_ _f\"></span> <span class=\"_ _2\"></span>value\u2019<span class=\"ff2f ls61\">) </span></span></span>de <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>vermogensw<span class=\"_ _f\"></span>aarde <span class=\"_ _2\"></span>(\u2018<span class=\"ff39\">net <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>value\u2019<span class=\"ff2f\">) <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>bepalen. <span class=\"_ _2\"></span>Het <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>een <span class=\"_ _4\"></span>essentieel <span class=\"_ _2\"></span>bestanddeel <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>het </span></span>kader van waard<span class=\"_ _3\"></span>eringen.  31.12.2022 31.12.2021 Netto financi\u00eble schuld kEUR kEUR Bruto financi\u00eble schuld 2.064 1.560 Min liquide middelen (2.231) (1.718) Netto financi\u00eble schuld - - Netto kas 167<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Netto financi\u00eble schuld exclusief leasin<span class=\"_ _3\"></span>g - - Netto kas exclusief leasing 799<span class=\"ls0\"> </span>736<span class=\"ls0\"> </span>Graad van financi<span class=\"_ _3\"></span>\u00eble onafhankelijkheid<span class=\"_ _f\"></span> De <span class=\"_ _4\"></span>graad <span class=\"_ _4\"></span>van <span class=\"_ _2\"></span>financi\u00ebl<span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>onafhan<span class=\"_ _f\"></span>ke<span class=\"_ _4\"></span>lijkheid <span class=\"_ _4\"></span>reflecteert de <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ate <span class=\"_ _4\"></span>waarin <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eigen <span class=\"_ _2\"></span>verm<span class=\"_ _3\"></span>ogen is gefinancierd. <span class=\"_ _f\"></span> 31.12.2022 31.12.2021 Graad van financi\u00eble onafhankelijkheid kEUR kEUR Graad financi\u00eble onafhankelijkheid (ruime zin) Eigen vermogen 29.532 27.892 Totaal passiva 39.737 36.276 Graad financi\u00eble onafhankelijkheid (ruime zin) = Eigen vermogen / totaal passiva (%) 74,3 76,9 Schuldgraad De schuldgraad is een weer<span class=\"_ _f\"></span>gave van de bruto financi\u00eble schuld ten opzichte van h<span class=\"_ _f\"></span>et balanstotaal. Het is een weergave<span class=\"_ _3\"></span> van de ma<span class=\"_ _3\"></span>te waarin de Groep<span class=\"_ _f\"></span> gefinancierd wordt door fin<span class=\"_ _3\"></span>anci\u00eble schulden.<span class=\"_ _3\"></span>  31.12.2022 31.12.2021 Schuldgraad kEUR kEUR Schuldgraad (ruime zin) Leningen <span class=\"ff37\">\u2013</span> langlopend en kortlopend 1.432 982<span class=\"ls0\"> </span>Leasing <span class=\"ff37\">\u2013</span> langlopend en kortlopend 632<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Bruto financi\u00eble schuld  2.064 1.560 Totaal passiva 39.737 36.276 Schuldgraad (ruime zin) = Bruto financi\u00eble schuld / totaal passiva (%) 5,2 4,3 Schuldgraad (enge zin) Bruto financi\u00eble schuld, exclusief leasing 1.432 982<span class=\"ls0\"> </span>Totaal passiva  39.737 36.276 Schuldgraad (enge zin) = Bruto financi\u00eble schuld exclusief leasing / totaal passiva (%) 3,6 2,7 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-163-2": {
   "value": "(5<span class=\"ls0\">5</span>) <span class=\"ls0\"> <span class=\"_ _19\"> </span>Dividenden </span>Er <span class=\"_ _a\"> </span>werden <span class=\"_ _14\"> </span>geen <span class=\"_ _a\"> </span>dividend<span class=\"_ _f\"></span>en <span class=\"_ _14\"> </span>uitgekeerd <span class=\"_ _a\"> </span>tijdens <span class=\"_ _a\"> </span>het <span class=\"_ _14\"> </span>boekjaar <span class=\"_ _a\"> </span>2022 <span class=\"_ _a\"> </span>noch <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>2021.<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>De <span class=\"_ _14\"> </span>laatste dividenduitkering <span class=\"_ _2\"></span>gaat <span class=\"_ _2\"></span>ter<span class=\"_ _f\"></span>ug <span class=\"_ _2\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>2019 <span class=\"_ _2\"></span>toen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>interimdividen<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>uitgekeer<span class=\"_ _3\"></span>d <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,04 <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>(vier eurocent) per aand<span class=\"_ _3\"></span>eel hetzij 91<span class=\"_ _3\"></span>3 kEUR.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s7_notes__6__5": {
   "value": "0.04",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300UIMEEE5TIBYV82",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  }
 }
}