in €k |
||||||||
|---|---|---|---|---|---|---|---|---|
|
|
31.12.2025 |
|
31.12.2024 |
||||
|
|
Current |
|
Non-current |
|
Current |
|
Non-current |
Refunds and other receivables from suppliers |
|
93,271 |
|
0 |
|
92,287 |
|
0 |
Rental deposits |
|
477 |
|
3,546 |
|
3,421 |
|
3,690 |
Financial derivatives |
|
19,912 |
|
0 |
|
4,180 |
|
0 |
Insurance refunds |
|
614 |
|
264 |
|
258 |
|
1,935 |
Due from staff |
|
446 |
|
54 |
|
471 |
|
83 |
Others |
|
14,594 |
|
43 |
|
10,615 |
|
784 |
Total financial assets |
|
129,314 |
|
3,907 |
|
111,232 |
|
6,492 |
Contract assets |
|
214,088 |
|
79,365 |
|
150,422 |
|
0 |
Accrued income for customer maintenance agreements |
|
44,812 |
|
12,974 |
|
48,992 |
|
7,703 |
Accruals and deferrals |
|
72,085 |
|
2,008 |
|
45,186 |
|
831 |
VAT receivable |
|
10,217 |
|
0 |
|
11,980 |
|
0 |
Social security claims |
|
1,503 |
|
0 |
|
1,529 |
|
0 |
Claims from other taxes |
|
2,316 |
|
0 |
|
1,517 |
|
0 |
Total non-financial assets |
|
345,021 |
|
94,347 |
|
259,626 |
|
8,534 |
Other Assets |
|
474,335 |
|
98,254 |
|
370,858 |
|
15,026 |
The other assets are not collateralised. The company is thus exposed to the risk of default up to the carrying amount. Rental deposits have been furnished for rented business premises as collateral for the landlord. Furthermore, the contract assets in other assets increased from €150,422 thousand in 2024 to €293,453 thousand in 2025 due to strong year-end business. In accordance with IFRS 9, a risk provision for expected credit risks of €4,139 thousand (previous year: €2,909 thousand) was recognised for contract assets, while a value adjustment of €2,007 thousand (previous year: €1,158 thousand) was recognised for receivables from suppliers.
As of the reporting date, there were no indications that the debtors of assets overdue would not meet their payment obligations.
The financial instruments included in other assets amounting to €113,309 thousand (previous year: €113,544 thousand) are allocated to the “Other financial assets” class and €19,912 thousand (previous year: €4,180 thousand) to the “Financial derivatives” class for the disclosures in accordance with IFRS 7.