| Summary of fair values of financial assets and liabilities |
| | | | | | | | | | | | | December 31, 2025 | | | Carrying | | | | | | | | | in k€ | | amount | | Fair value | | Level 1 | | Level 2 | | Level 3 | Financial assets | | | | | | | | | | | Equity instruments* | | 45,205 | | 45,205 | | — | | 21,240 | | 23,965 | Other financial assets | | — | | — | | — | | — | | — | Derivative financial instruments | | 996 | | 996 | | — | | 996 | | — | Financial assets carried at FVTPL | | 46,201 | | 46,201 | | — | | 22,236 | | 23,965 | Equity instruments | | 1,265 | | 1,265 | | 1,265 | | — | | — | Current investments | | 57,873 | | 57,873 | | 57,873 | | — | | — | Cash equivalents | | 159,056 | | 159,056 | | 159,056 | | — | | — | Financial assets carried at FVOCI | | 218,194 | | 218,194 | | 218,194 | | — | | — | Financial assets carried at fair value | | 264,395 | | 264,395 | | 218,194 | | 22,236 | | 23,965 | Cash and cash equivalents** | | 259,461 | | 259,461 | | — | | — | | — | Receivables and contract assets | | 164,258 | | 164,258 | | — | | — | | — | Other financial assets | | 24,585 | | 24,585 | | — | | — | | — | Carried at (amortized) costs | | 448,304 | | 448,304 | | — | | — | | — | Total financial assets | | 712,699 | | 712,699 | | 218,194 | | 22,236 | | 23,965 | | | | | | | | | | | | Financial liabilities | | | | | | | | | | | Contingent consideration | | — | | — | | — | | — | | — | Derivative financial instruments | | (222) | | (222) | | — | | (222) | | — | Financial Liabilities carried at FVTPL | | (222) | | (222) | | — | | (222) | | — | Financial liabilities carried at fair value | | (222) | | (222) | | — | | (222) | | — | Trade account payables | | (64,764) | | (64,764) | | — | | — | | — | Loans and borrowings | | (276,403) | | (249,568) | | — | | — | | — | Other financial liabilities | | (173,818) | | (173,818) | | — | | — | | — | Carried at (amortized) costs | | (514,985) | | (488,149) | | — | | — | | — | Total financial liabilities | | (515,207) | | (488,371) | | — | | (222) | | — |
*Includes assets held for sale totaling €3,830k. **excludes Money Market Funds classified under Cash and Cash Equivalents amounting to € 159,056k. | | | | | | | | | | | | | December 31, 2024 | | | Carrying | | | | | | | | | in k€ | | amount | | Fair value | | Level 1 | | Level 2 | | Level 3 | Financial assets | | | | | | | | | | | Equity instruments | | 31,962 | | 31,962 | | — | | 12,180 | | 19,781 | Other financial assets | | 2,127 | | 2,127 | | — | | — | | 2,127 | Derivative financial instruments | | — | | — | | — | | — | | — | Financial assets carried at FVTPL | | 34,089 | | 34,089 | | — | | 12,180 | | 21,909 | Equity instruments | | 2,409 | | 2,409 | | 2,409 | | — | | — | Current investments | | 90,413 | | 90,413 | | 90,413 | | — | | — | Cash equivalents | | 3,562 | | 3,562 | | 3,562 | | — | | — | Financial assets carried at FVOCI | | 96,384 | | 96,384 | | 96,384 | | — | | — | Financial assets carried at fair value | | 130,472 | | 130,472 | | 96,384 | | 12,180 | | 21,909 | Cash and cash equivalents* | | 302,825 | | 302,825 | | — | | — | | — | Receivables and contract assets | | 162,353 | | 162,353 | | — | | — | | — | Other financial assets | | 11,259 | | 11,259 | | — | | — | | — | Carried at (amortized) costs | | 476,437 | | 476,437 | | — | | — | | — | Total financial assets | | 606,909 | | 606,909 | | 96,384 | | 12,180 | | 21,909 | | | | | | | | | | | | Financial liabilities | | | | | | | | | | | Derivative financial instruments | | (4,139) | | (4,139) | | — | | (4,139) | | — | Financial liabilities carried at FVTPL | | (4,139) | | (4,139) | | — | | (4,139) | | — | Financial liabilities carried at fair value | | (4,139) | | (4,139) | | — | | (4,139) | | — | Trade account payables | | (85,792) | | (85,792) | | — | | — | | — | Loans and borrowings | | (287,556) | | (253,245) | | — | | — | | — | Other liabilities | | (153,175) | | (153,175) | | — | | — | | — | Carried at (amortized) costs | | (526,523) | | (492,213) | | — | | — | | — | Total financial liabilities | | (530,662) | | (496,351) | | — | | (4,139) | | — |
*excludes Money Market Funds classified under Cash and Cash Equivalents amounting to € 3,562k. Other Financials Assets carried at Fair Value through Profit & Loss consists of convertible loans granted to long-term investments in accordance with IFRS 9. These loans had been fully written off at reporting date (December 31, 2024: € 2,127k).
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