| Assets | 31/12/2024 | 31/12/2023 | ||||||||||
| (euro/000) | Carryingamount | Fair value | Carryingamount | Fair value | ||||||||
| Trade receiv. | Financial receiv. | Receiv. from others | Receiv. from insurance | Receiv. From employees | Trade receiv. | Financial receiv. | Receiv. from others | Receiv. from insurance | Receiv. From employees | |||
| Guarantee deposits | 2,353 | - | 2,284 | 2,340 | - | 2,289 | ||||||
| Rec.and other non-curr. Assets | 2,353 | - | - | 2,284 | - | - | 2,340 | - | - | 2,289 | - | - |
| Non - current assets | 2,353 | - | - | 2,284 | - | - | 2,340 | - | - | 2,289 | - | - |
| Trade receivables | 764,264 | 764,264 | 698,602 | 698,602 | ||||||||
| Receiv. from factors | 133 | 133 | 249 | 249 | ||||||||
| Customer financial receivables | 10,154 | 10,154 | 9,656 | 9,656 | ||||||||
| Receiv. from suppliers | 19,331 | 19,331 | 12,632 | 12,632 | ||||||||
| Receiv. from insurances | 1,894 | 1,894 | 679 | 679 | ||||||||
| Receiv. from employees | 1 | 1 | - | - | ||||||||
| Receiv. from others | 810 | 810 | 1,075 | 1,075 | ||||||||
| Rec.and other curr. Assets | 32,323 | - | 10,287 | 20,141 | 1,894 | 1 | 24,291 | - | 9,905 | 13,707 | 679 | - |
| Financial assets held for trading | 103 | 103 | 113 | 113 | ||||||||
| Cash and cash equivalents | 216,250 | 216,250 | 260,883 | 260,883 | ||||||||
| Current assets | 1,012,940 | 764,264 | 226,640 | 20,141 | 1,894 | 1 | 983,889 | 698,602 | 270,901 | 13,707 | 679 | - |
| Liabilities | 31/12/2024 | 31/12/2023 | ||||||||
| (euro/000) | Carryingamount | Fair value | Carryingamount | Fair value | ||||||
| Tradepayables | Financialpayables | FVTPL derivate | Otherpayables | Tradepayables | Financialpayables | FVTPL derivate | Otherpayables | |||
| Borrowings | 30,762 | 29,481 | 65,702 | 58,315 | ||||||
| Debts for investments in subsidiaries | 600 | 603 | 600 | 605 | ||||||
| Cash incentive liabilities | 256 | 256 | 189 | 189 | ||||||
| Provis. and other non-curr. Liab. | 256 | - | - | - | 256 | 189 | - | - | - | 189 |
| Non-current liabilities | 31,618 | - | 30,084 | - | 256 | 66,491 | - | 58,920 | - | 189 |
| Trade payables | 1,266,182 | 1,266,182 | 1,109,260 | 1,109,260 | ||||||
| Short-term financial liabilities | 87,799 | 87,554 | 72,246 | 71,928 | ||||||
| Derivate financial liabilities | - | - | 18 | 18 | ||||||
| Debts for investments in subsidiaries | - | - | 5,764 | 5,671 | ||||||
| Social security liabilities | 5,981 | 5,981 | 5,491 | 5,491 | ||||||
| Payables to others | 18,726 | 18,726 | 18,260 | 18,260 | ||||||
| Accrued expenses | 340 | 340 | 257 | 257 | ||||||
| Provis. and other Liab. | 25,047 | - | - | - | 25,047 | 24,008 | - | - | - | 24,008 |
| Current liabilities | 1,379,028 | 1,266,182 | 87,554 | - | 25,047 | 1,211,296 | 1,109,260 | 77,599 | 18 | 24,008 |
IFRS 13 identifies a hierarchy of assessment techniques based on three levels:
\u2022Level 1: the data used in the assessments is represented by prices quoted on markets where assets and liabilities identical to those being assessed are traded;
\u2022Level 2: the data used in the assessments, other than listed prices referred to in Level 1, are observable for the financial asset or liability, both directly (prices) and indirectly (derived from prices);
\u2022Level 3: non-observable data; where observable data is not available and, therefore, there is little or no market activity for the assets and liabilities being assessed.
Assets and liabilities recorded in the financial statements at fair value, as specified in greater detail below, corresponds to a level 2 in the hierarchy with the exception of \"Financial assets held for trading\", which correspond to a level 1, and \"Trade receivables\" (portion not measured at amortised cost), which corresponds to level 3.
Given their short-term maturity, the gross carrying value of current assets and liabilities (excluding items specially measured) is deemed a reasonable approximation of their fair value.
The fair value of non-current assets and financial payables, including debts for investment in subsidiaries, was estimated by discounting expected future cash flows from principal and interest, according to the terms and the maturity dates of each agreement, and using the interest curve at the balance sheet date, as adjusted for the effects of DVA (Debit Value Adjustment) and the CVA (Credit Value Adjustment).