(1) Intangible assets
The following tables show the development and breakdown of intangible assets.
Concessions, industrial property |
Internally intangible assets |
Advances paid |
Total |
|
Acquisition or production cost |
|
|
|
|
01.01.2020 |
33,113 |
11,780 |
180 |
45,073 |
Changes in scope of consolidation |
0 |
0 |
0 |
0 |
Currency differences |
-114 |
0 |
0 |
-114 |
Additions |
1,360 |
325 |
1,378 |
3,063 |
Disposals |
-3,096 |
-244 |
-41 |
-3,381 |
Reclassification to assets held for sale |
-4 |
0 |
0 |
-4 |
Repostings |
438 |
0 |
-413 |
26 |
31.12.2020 |
31,697 |
11,861 |
1,104 |
44,662 |
Accumulated amortization |
|
|
|
|
01.01.2020 |
30,537 |
7,698 |
51 |
38,286 |
Changes in scope of consolidation |
0 |
0 |
0 |
0 |
Currency differences |
-107 |
0 |
0 |
-107 |
Additions |
1,374 |
539 |
0 |
1,913 |
Impairment |
461 |
3,518 |
742 |
4,721 |
Disposals |
-3,058 |
-242 |
0 |
-3,300 |
Reclassification to assets held for sale |
-4 |
0 |
0 |
-4 |
Repostings |
3 |
0 |
-1 |
2 |
31.12.2020 |
29,206 |
11,513 |
792 |
41,511 |
Carrying amount |
|
|
|
|
31.12.2020 |
2,492 |
348 |
311 |
3,152 |
Concessions, industrial property |
Internally intangible assets |
Advances paid |
Gesamt |
|
Acquisition or production cost |
|
|
|
|
01.01.2019 |
41,243 |
13,288 |
235 |
54,765 |
Changes in scope of consolidation |
-7,956 |
0 |
0 |
-7,956 |
Currency differences |
369 |
0 |
1 |
370 |
Additions |
879 |
1,381 |
106 |
2,366 |
Disposals |
-1,742 |
-2,730 |
0 |
-4,472 |
Repostings |
320 |
-159 |
-161 |
0 |
31.12.2019 |
33,113 |
11,780 |
180 |
45,073 |
Accumulated amortization |
|
|
|
|
01.01.2019 |
31,658 |
8,910 |
50 |
40,618 |
Changes in scope of consolidation |
-2,185 |
0 |
0 |
-2,185 |
Currency differences |
120 |
0 |
0 |
120 |
Additions |
2,598 |
1,518 |
1 |
4,117 |
Disposals |
-1,654 |
-2,730 |
0 |
-4,384 |
Repostings |
0 |
0 |
0 |
0 |
31.12.2019 |
30,537 |
7,698 |
51 |
38,286 |
Carrying amount |
|
|
|
|
31.12.2019 |
2,576 |
4,082 |
129 |
14,148 |
With regard to the rights of use arising from leases, additional information on leases can be found in the chapter on lease liabilities.
Right-of-use Assets |
|
Cost |
|
01/01/2020 |
21,045 |
Changes in scope of consolidation |
0 |
Currency differences |
-158 |
Additions |
3,912 |
Disposals |
-1,099 |
Reclassifications |
0 |
31/12/2020 |
23,700 |
Accumulated amortization |
|
01/01/2020 |
3,813 |
Changes in scope of consolidation |
0 |
Currency differences |
-47 |
Impairment |
1,776 |
Additions |
4,565 |
Disposals |
-1,046 |
Reclassifications |
0 |
31/12/2020 |
9,061 |
Carrying amount |
|
31/12/2020 |
14,639 |
Right-of-use Assets |
|
Cost |
|
01/01/2019 |
0 |
Changes in scope of consolidation |
0 |
Currency differences |
4 |
Additions |
19,315 |
Disposals |
-53 |
Reclassifications |
1,779 |
31/12/2019 |
21,045 |
Accumulated amortization |
|
01/01/2019 |
0 |
Changes in scope of consolidation |
0 |
Currency differences |
-1 |
Additions |
3,834 |
Disposals |
-20 |
Reclassifications |
0 |
31/12/2019 |
3,813 |
Carrying amount |
|
31/12/2019 |
17,232 |
31/12/2020 |
31/12/2019 |
|
Land and buildings |
11,299 |
13,903 |
Technical equipment and machinery |
1,440 |
381 |
Other plant and office equipment (vehicles - passenger cars) |
1,445 |
1,800 |
Other plant and office equipment (industrial vehicles) |
38 |
117 |
Other plant and office equipment (others) |
416 |
1,030 |
Total right-of-Use Assets |
14,639 |
17,232 |
The following table shows depreciation in connection with rights of use per class of underlying assets:
2020 |
2019 |
|
Depreciation of land and buildings |
3,724 |
2,105 |
Depreciation of technical equipment and machinery |
417 |
167 |
Depreciation of other plant and office equipment (vehicles - passenger cars) |
1,481 |
1,004 |
Depreciation of other plant and office equipment (industrial vehicles) |
79 |
97 |
Depreciation of other plant and office equipment (others) |
640 |
508 |
Depreciation of right-of-use-assets |
6,341 |
3,880 |
2020 |
2019 |
|
Additions land and buildings |
1,216 |
6,823 |
Additions technical equipment and machinery |
1,495 |
347 |
Additions other plant and office equipment (vehicles - passenger cars) |
1,164 |
1,698 |
Additions other plant and office equipment (industrial vehicles) |
0 |
0 |
Additions other plant and office equipment (others) |
36 |
940 |
Disposals land and buildings |
182 |
0 |
Disposals technical equipment and machinery |
201 |
0 |
Disposals other plant and office equipment (vehicles - passenger cars) |
548 |
53 |
Disposals other plant and office equipment (industrial vehicles) |
88 |
0 |
Disposals other plant and office equipment (others) |
82 |
0 |
Goodwill |
Total |
|
Cost |
|
|
01.01.2020 |
63,058 |
63,058 |
Changes in scope of consolidation |
0 |
0 |
Currency differences |
-37 |
-37 |
Additions |
3,000 |
3,000 |
Disposals |
0 |
0 |
Reclassifications |
0 |
0 |
31.12.2020 |
63,024 |
63,024 |
Accumulated amortization |
|
|
01.01.2020 |
16,818 |
16,818 |
Changes in scope of consolidation |
0 |
0 |
Currency differences |
-5 |
-5 |
Additions |
7,628 |
7,628 |
Disposals |
0 |
0 |
Reclassifications |
0 |
0 |
31.12.2020 |
24,442 |
24,442 |
Carrying amount |
|
|
31.12.2020 |
38,582 |
38,582 |
Goodwill |
Total |
|
Cost |
|
|
01.01.2019 |
68,838 |
68,838 |
Changes in scope of consolidation |
-6,039 |
-6,039 |
Currency differences |
259 |
259 |
Additions |
0 |
0 |
Disposals |
0 |
0 |
Reclassifications |
0 |
0 |
31.12.2019 |
63,058 |
63,058 |
Accumulated amortization |
|
|
01.01.2019 |
19,424 |
19,424 |
Changes in scope of consolidation |
-5,512 |
-5,512 |
Currency differences |
231 |
231 |
Additions |
2,676 |
2,676 |
Disposals |
0 |
0 |
Reclassifications |
0 |
0 |
31.12.2019 |
16,818 |
16,818 |
Carrying amount |
|
|
31.12.2019 |
46,239 |
46,239 |
31/12/2020 |
31/12/2019 |
|
Goodwill |
38,582 |
46,239 |
Process Technologies |
6,163 |
6,163 |
- thereof bdtronic group |
6,163 |
6,163 |
Evolving Technologies |
26,052 |
29,512 |
- thereof NSM Magnettechnik |
12,124 |
12,124 |
- thereof MA micro automation GmbH group |
11,664 |
11,661 |
- thereof iNDAT Robotics GmbH |
0 |
3,463 |
- thereof Mess- und Regeltechnik Jücker GmbH |
1,403 |
1,403 |
- thereof AIM Micro Systems GmbH |
860 |
860 |
Environmental Technologies |
6,367 |
6,399 |
- thereof Vecoplan group |
6,367 |
6,399 |
Non-Core |
|
4,165 |
- thereof ELWEMA Automotive GmbH |
0 |
4,165 |
(4) Property, plant and equipment
Land and buildings |
Technical equipment and machinery |
Other equipment, operating and office equipment |
Assets under construction |
Prepayments made |
Total |
|
Cost |
|
|||||
01.01.2020 |
39,380 |
18,549 |
23,305 |
1,557 |
0 |
82,791 |
Change in the scope of consolidation |
0 |
0 |
0 |
0 |
0 |
0 |
Currency differences |
-272 |
-70 |
-266 |
0 |
0 |
-608 |
Additions |
635 |
4,411 |
1,744 |
523 |
104 |
7,417 |
Disposals |
0 |
-2,463 |
-1,927 |
-58 |
0 |
-4,448 |
Reclassification to assets held for sale |
-2,760 |
0 |
-247 |
0 |
0 |
-3,007 |
Repostings |
-223 |
1,688 |
46 |
-1,536 |
0 |
-25 |
31.12.2020 |
36,760 |
22,115 |
22,656 |
486 |
104 |
82,121 |
Accumulated depreciation |
||||||
01.01.2020 |
5,257 |
14,269 |
16,928 |
0 |
0 |
36,454 |
Change in the scope of consolidation |
0 |
0 |
0 |
0 |
0 |
0 |
Currency differences |
-7 |
-62 |
-184 |
0 |
0 |
-253 |
Additions |
1,161 |
1,329 |
1,701 |
0 |
0 |
4,191 |
Impairment |
0 |
56 |
299 |
0 |
0 |
355 |
Disposals |
0 |
-710 |
-1,680 |
0 |
0 |
-2,390 |
Reclassification to assets held for sale |
-66 |
0 |
-221 |
0 |
0 |
-287 |
Repostings |
-125 |
127 |
-4 |
0 |
0 |
-2 |
31.12.2020 |
6,220 |
15,009 |
16,839 |
0 |
0 |
38,068 |
Carrying amount |
||||||
31.12.2020 |
30,540 |
7,105 |
5,817 |
486 |
104 |
44,054 |
Land and buildings |
Technical equipment and machinery |
Other equipment, operating and office equipment |
Assets under construction |
Prepayments made |
Total |
|
Cost |
|
|||||
01.01.2019 |
46,807 |
19,560 |
21,170 |
100 |
42 |
87,679 |
Change in the scope of consolidation |
-365 |
-206 |
-369 |
0 |
-44 |
-984 |
Currency differences |
62 |
21 |
69 |
0 |
2 |
154 |
Additions |
93 |
1,602 |
2,996 |
1,487 |
0 |
6,177 |
Additions from revaluation |
2,187 |
0 |
0 |
0 |
0 |
2,187 |
Disposals |
-2 |
-2,428 |
-561 |
-30 |
0 |
-3,021 |
Disposals from revaluation |
-6,852 |
0 |
0 |
0 |
0 |
-6,852 |
Repostings |
-2,550 |
0 |
0 |
0 |
0 |
-2,550 |
31.12.2019 |
39,380 |
18,549 |
23,305 |
1,557 |
0 |
82,791 |
Accumulated depreciation |
||||||
01.01.2019 |
21,649 |
15,505 |
15,686 |
0 |
0 |
52,839 |
Change in the scope of consolidation |
-100 |
-84 |
-221 |
0 |
0 |
-405 |
Currency differences |
26 |
14 |
47 |
0 |
0 |
87 |
Additions |
1,346 |
1,016 |
1,921 |
0 |
0 |
4,283 |
Disposals |
0 |
-2,183 |
-504 |
0 |
0 |
-2,687 |
Disposals from revaluation |
-17,664 |
0 |
0 |
0 |
0 |
-17,664 |
Repostings |
0 |
0 |
0 |
0 |
0 |
0 |
31.12.2019 |
5,257 |
14,269 |
16,928 |
0 |
0 |
36,454 |
Carrying amount |
||||||
31.12.2019 |
34,123 |
4,280 |
6,378 |
1,557 |
0 |
46,338 |
Investment properties |
|
01.01.2020 |
7,454 |
Changes in the scope of consolidation |
0 |
Additions |
0 |
Disposals |
0 |
Impairment |
-1,097 |
Transfer from being an owner-occupied property |
0 |
Adjustment of the fair value through the revaluation reserve |
0 |
31.12.2020 |
6,357 |
Investment properties |
|
01.01.2019 |
1,254 |
Changes in the scope of consolidation |
0 |
Additions |
0 |
Disposals |
0 |
Transfer from being an owner-occupied property |
3,372 |
Net gain (loss) from fair value adjustments |
2,828 |
31.12.2019 |
7,454 |
(6) Financial assets accounted for using the equity method
31/12/2020 |
31/12/2019 |
||||
|
Deferred tax assets |
Deferred tax liabilities |
Deferred tax assets |
Deferred tax liabilities |
|
Long-term balance sheet items |
|
|
|
|
|
A. |
Non-current assets |
30,417 |
6,798 |
24,506 |
8,161 |
I. |
Intangible assets |
523 |
345 |
167 |
1,862 |
II. |
Property, plant and equipment |
454 |
6,395 |
225 |
6,241 |
III. |
Non-current financial assets |
24 |
58 |
0 |
58 |
IV. |
Deferred tax assets for tax losses carried forward |
29,416 |
0 |
24,114 |
0 |
B. |
Non-current liabilities |
950 |
24 |
1,258 |
0 |
|
|
|
|
|
|
Short-term balance sheet items |
|
|
|
|
|
C. |
Current assets |
2,968 |
1,258 |
1,842 |
2,747 |
I. |
Inventories and trade payables |
2,968 |
1,258 |
1,842 |
2,747 |
II. |
Current financial assets |
0 |
0 |
0 |
0 |
D. |
Current liabilities |
725 |
143 |
1,517 |
4 |
|
|
|
|
|
|
Subtotal |
35,060 |
8,223 |
29,123 |
10,912 |
|
Value adjustments on losses carried forward |
-15,834 |
0 |
-12,655 |
0 |
|
Netting |
-6,170 |
0 |
-6,085 |
0 |
|
Total |
13,056 |
8,223 |
10,383 |
10,912 |
31/12/2020 |
31/12/2019 |
|
Deferred tax assets: |
|
|
- from deductible differences |
5,644 |
5,009 |
- from tax losses carried forward |
13,582 |
11,459 |
- Netting with deferred tax liabilities |
-6,170 |
-6,085 |
Total deferred tax assets |
13,056 |
10,383 |
Deferred tax liabilities: |
|
|
- from taxable temporary differences |
8,223 |
10,912 |
31.12.2020 |
31.12.2019 |
|
Raw materials and supplies |
18,316 |
20,086 |
Unfinished goods and services |
13,296 |
22,843 |
Finished goods and services |
6,160 |
7,333 |
Advance payments made |
5,505 |
3,767 |
Inventories |
43,277 |
54,029 |
(11) Contractual assets and trade receivables
31/12/2020 |
31/12/2019 |
|
Contract assets |
33,671 |
41,044 |
thereof receivables from construction contracts |
155,810 |
165,966 |
thereof advances received for construction contracts |
-122,139 |
-124,922 |
Trade receivables |
28,673 |
48,098 |
specific loss allowance |
-1,536 |
-2,629 |
expected credit losses |
-183 |
-125 |
Total |
60,625 |
86,388 |
in kEUR |
|
31/12/2019 |
40,987 |
Transfers from contract assets to trade receivables |
-24,980 |
Changes due to the adjustment of progress |
78,762 |
Impairment of contract assets |
-145 |
Changes due to received prepayments |
-61,052 |
31/12/2020 |
33,572 |
(13) Prepayments and accrued income, and other current assets
31.12.2020 |
31.12.2019 |
|
Claims against tax authorities |
2,229 |
7,106 |
Prepaid expenses |
1,827 |
1,691 |
Creditors with debit balances |
319 |
356 |
Security deposits |
223 |
19 |
Receivables from short-time allowances |
211 |
0 |
Receivables from employees |
154 |
239 |
Other receivables |
536 |
557 |
Total |
5,500 |
9,968 |
(14) Cash and cash equivalents