Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Breakdown of expenses by nature (Tables)

v3.22.1
Breakdown of expenses by nature (Tables)
 12 Months Ended
Dec. 31, 2021
Text Block [Abstract]  
Summary of Depreciation, Amortization and Impairments
(in €‘000)
   
2021
     
2020
     
2019
  
Included in selling and distribution expenses:
                           
Depreciation of
right-of-use
assets
      92        153        240  
Included in general and administrative expenses:
                           
Depreciation of property, plant and equipment
      5,623        4,309        4,406  
Impairments of property, plant and equipment
      354        466        272  
Reversal of impairments of property, plant and equipment
      (381 )       —          —    
Depreciation of
right-of-use
assets
      3,316        1,652        1,072  
Amortization of intangible assets
      2,720        3,737        2,338  
Total
   
 
11,724
 
   
 
10,317
 
   
 
8,328
 
Summary of Employee Benefits
(in €‘000)
   
2021
     
2020
     
2019
  
Included in selling and distribution expenses:
         
Wages and salaries
      1,527        1,961        3,625  
Social security costs
      178        266        515  
Pension costs
      144        239        396  
Termination benefits
      11        360        —    
Other employee costs
      34        78        263  
Contingent workers
      4        3        139  
Subtotal
   
 
1,898
 
   
 
2,907
 
   
 
4,938
 
Included in general and administrative expenses:
         
Wages and salaries
      9,951        12,190        12,855  
Social security costs
      1,262        1,666        1,826  
Pension costs
      1,025        1,479        1,403  
Termination benefits
      42        2,674        —    
Share-based payment expenses
      89,636        2,450        —    
Other employee costs
      219        410        833  
Contingent workers
      3,358        3,012        9,564  
Capitalized hours
      (467 )       (332 )       (4,504 ) 
Subtotal
   
 
105,025
 
   
 
23,549
 
   
 
21,977
 
Total
   
 
106,923
 
   
 
26,456
 
   
 
26,915
 
Summary of Financial Position and the Movements in the Jubilee Provision
The amounts recorded in the consolidated statement of financial position and the movements in the jubilee provision over all reporting periods presented, are as follows:
 
(in €‘000)
   
2021
     
2020
  
Jubilee provision – Opening
   
 
78
 
   
 
363
 
Current service cost
      11        122  
Past service cost
      (19 )       (380 ) 
Interest cost
      —          3  
Remeasurements
      3        (30 ) 
Total amount recognized in the consolidated statement of profit or loss
   
 
(5
) 
   
 
(285
) 
Employer contributions
      —          70  
Benefit payments
      —          (70 ) 
Jubilee provision – Closing
   
 
73
 
   
 
78