in €k |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
01.01.2025 |
|
Currency Translation |
|
Utilisation |
|
Reversal |
|
Allocation |
|
31.12.2025 |
Guarantees and similar obligations |
|
8,044 |
|
0 |
|
4,023 |
|
106 |
|
4,855 |
|
8,770 |
Personnel expenses |
|
13,105 |
|
11 |
|
6,814 |
|
200 |
|
10,846 |
|
16,948 |
Legal and consulting expenses |
|
722 |
|
0 |
|
758 |
|
66 |
|
932 |
|
830 |
Investor Relations |
|
700 |
|
0 |
|
628 |
|
72 |
|
700 |
|
700 |
Contractual penalties |
|
450 |
|
0 |
|
0 |
|
0 |
|
0 |
|
450 |
Others |
|
8,559 |
|
5 |
|
495 |
|
5,078 |
|
6,389 |
|
9,380 |
Total other provisions |
|
31,580 |
|
16 |
|
12,718 |
|
5,522 |
|
23,722 |
|
37,078 |
Other non-current provisions |
|
13,098 |
|
5 |
|
2,649 |
|
99 |
|
6,710 |
|
17,065 |
Other current provisions |
|
18,482 |
|
11 |
|
10,069 |
|
5,423 |
|
17,012 |
|
20,013 |
Provisions for guarantees and similar obligations are formed in the expected utilisation amount based on company-specific historical values. If no other insights exist in the individual case, 0.1 to 0.25 per cent of the net selling price is recognised as guarantee reserves, depending on the product. The provisions for personnel costs mainly consist of anniversary obligations, subsequent personnel payments and tax and social security back payments. Most of the legal and consulting costs relate to costs for consulting services. The other provisions mainly relate to provisions for anticipated losses, archiving and disposal costs, as well as contingent liabilities. The reporting period also includes a provision for restructuring measures of €2,500 thousand.