in €k |
||||||||
|---|---|---|---|---|---|---|---|---|
|
|
31.12.2025 |
|
31.12.2024 |
||||
|
|
Current |
|
Non-current |
|
Current |
|
Non-current |
Leasing liabilities |
|
68,511 |
|
181,752 |
|
62,212 |
|
164,581 |
Liabilities to employee |
|
114,751 |
|
0 |
|
110,440 |
|
2 |
Liabilities to customer |
|
36,225 |
|
0 |
|
45,314 |
|
34 |
Liabilities resulting from acquisitions |
|
10,974 |
|
9,710 |
|
3,002 |
|
14,359 |
Grants for future advertising measures |
|
11,266 |
|
0 |
|
9,411 |
|
0 |
Vehicle costs |
|
5,322 |
|
0 |
|
5,062 |
|
0 |
Unrealised losses from financial derivatives |
|
4,551 |
|
0 |
|
2,355 |
|
0 |
Rent and ancillary rental costs |
|
2,007 |
|
0 |
|
1,254 |
|
0 |
Annual financial statement costs |
|
1,417 |
|
0 |
|
1,524 |
|
0 |
Others |
|
14,031 |
|
14 |
|
12,166 |
|
0 |
Total financial liabilities |
|
269,055 |
|
191,476 |
|
252,740 |
|
178,976 |
VAT liability |
|
83,451 |
|
0 |
|
59,998 |
|
0 |
Wage and church tax |
|
15,800 |
|
0 |
|
16,783 |
|
0 |
Social security contributions |
|
13,288 |
|
0 |
|
12,678 |
|
0 |
Liabilities from other taxes |
|
4,071 |
|
1,904 |
|
3,630 |
|
2,092 |
Total non-financial liabilities |
|
116,610 |
|
1,904 |
|
93,089 |
|
2,092 |
Other Liabilities |
|
385,665 |
|
193,380 |
|
345,829 |
|
181,068 |
Liabilities to employees mainly concern outstanding bonuses and employee commission. Liabilities to customers mainly comprise outstanding debtor returns and unpaid customer balances. In the reporting period, earn-outs of €3,166 thousand were paid out due to the fulfilment of agreed sales and earnings targets. The remaining €20,684 thousand in liabilities from acquisitions include contingent purchase price payments that are linked to the future business development of the companies.
Other liabilities primarily relate to various administrative expenses and distribution costs incurred in the ordinary course of business activity.
For the disclosures pursuant to IFRS 7 in, financial instruments included in other liabilities are recognised in the following amounts and classes:
-
€185,033 thousand (previous year: €185,207 thousand) in the “Other financial liabilities” class,
-
€181,752 thousand (previous year: €164,581 thousand) of the “Non-current lease liabilities” class (for further details, see X. Other disclosures, Bechtle as lessee),
-
€68,511 thousand (previous year: €62,212 thousand) in the “Current lease liabilities” class,
-
€20,684 thousand (previous year: €17,361 thousand) in the “Liabilities from acquisitions” class and
-
€4,551 thousand (previous year: €2,355 thousand) of the “Financial derivatives” class