Obligations arising from post-employment benefits (termination benefits) are measured on the basis of the actuarial projected unit credit method.
Liabilities are recognized based on collective bargaining and individual agreements. The presentation, which includes benefit arrears from current partial retirement arrangements and top-up amounts for building reserves, is based on actuarial reports.
The Group’s accounting policies for contract assets are presented in note 4.
EUR thousand |
|
12/31/2024 |
|
12/31/2024 |
|
12/31/2023 |
|
12/31/2023 |
|---|---|---|---|---|---|---|---|---|
Other financial liabilities |
|
|
|
|
|
|
|
|
Other employee benefits |
|
13,927 |
|
0 |
|
1,109 |
|
0 |
Liabilities for variable remuneration |
|
8,159 |
|
3,475 |
|
7,235 |
|
3,607 |
Obligations arising from personnel restructuring |
|
7,631 |
|
0 |
|
47 |
|
0 |
Liabilities to employees from wages and salaries |
|
1,270 |
|
0 |
|
7,156 |
|
0 |
Liabilities from deferred interest |
|
394 |
|
0 |
|
0 |
|
0 |
Other financial liabilities |
|
41 |
|
0 |
|
0 |
|
0 |
|
|
31,423 |
|
3,475 |
|
15,547 |
|
3,607 |
Other non-financial liabilities |
|
|
|
|
|
|
|
|
Obligations from outstanding vacation leave |
|
14,059 |
|
0 |
|
16,344 |
|
0 |
VAT liabilities |
|
9,045 |
|
0 |
|
12,902 |
|
0 |
Liabilities for social security contributions |
|
4,647 |
|
0 |
|
1,420 |
|
0 |
Advance payments |
|
2,817 |
|
0 |
|
531 |
|
0 |
Contract liabilities |
|
2,058 |
|
150 |
|
2,592 |
|
390 |
Liabilities arising from insurance contributions for pensions |
|
1,956 |
|
0 |
|
0 |
|
0 |
Current portion of non-current pension obligations |
|
1,668 |
|
0 |
|
1,593 |
|
0 |
Partial retirement obligations |
|
407 |
|
478 |
|
427 |
|
493 |
Other non-financial liabilities |
|
1,784 |
|
5 |
|
1,170 |
|
2 |
|
|
38,440 |
|
633 |
|
36,979 |
|
885 |
Total |
|
69,862 |
|
4,107 |
|
52,526 |
|
4,492 |