18. Other property, plant and equipment
in € million |
Land and buildings |
Plant & machinery and office furniture & equipment |
Advances paid and assets under construction |
Total |
|---|---|---|---|---|
Balance as at Jan. 1, 2024 |
887.8 |
673.5 |
188.6 |
1,749.9 |
Gross carrying amount as at Jan. 1 |
1,791.5 |
1,861.9 |
188.6 |
3,842.0 |
Accumulated depreciation as at Jan. 1 |
–903.7 |
–1,188.4 |
– |
–2,092.1 |
|
|
|
|
|
Group changes |
9.5 |
6.9 |
0.0 |
16.4 |
Currency translation adjustments |
9.5 |
3.9 |
0.7 |
14.1 |
Additions |
183.5 |
227.0 |
147.4 |
557.9 |
Disposals |
–15.4 |
–9.8 |
–2.8 |
–28.0 |
Depreciation |
–116.8 |
–206.6 |
– |
–323.3 |
Impairment |
–0.9 |
– |
– |
–0.9 |
Reclassification |
24.3 |
91.3 |
–115.6 |
– |
|
|
|
|
|
Balance as at Dec. 31, 2024 |
981.6 |
786.2 |
218.4 |
1,986.1 |
Gross carrying amount as at Dec. 31 |
1,956.7 |
1,927.9 |
218.4 |
4,103.0 |
Accumulated depreciation as at Dec. 31 |
–975.1 |
–1,141.8 |
– |
–2,116.9 |
|
|
|
|
|
Balance as at Jan. 1, 2025 |
981.6 |
786.2 |
218.4 |
1,986.1 |
Group changes |
0.2 |
0.6 |
– |
0.8 |
Currency translation adjustments |
–7.9 |
–4.5 |
–1.6 |
–14.0 |
Additions |
160.9 |
154.5 |
118.9 |
434.3 |
Disposals |
–12.4 |
–9.6 |
–2.8 |
–24.8 |
Depreciation |
–126.9 |
–220.5 |
– |
–347.3 |
Impairment |
–2.3 |
–21.9 |
–1.3 |
–25.5 |
Reversals of impairment losses |
– |
3.5 |
– |
3.5 |
Reclassification |
34.9 |
148.8 |
–183.7 |
– |
|
|
|
|
|
Balance as at Dec. 31, 2025 |
1,028.2 |
837.0 |
147.8 |
2,013.0 |
Gross carrying amount as at Dec. 31 |
2,070.7 |
2,137.0 |
149.1 |
4,356.8 |
Accumulated depreciation as at Dec. 31 |
–1,042.5 |
–1,300.0 |
–1.3 |
–2,343.7 |
In 2025, impairment losses of €25.5 million were recognized on other property, plant and equipment. Of this amount, €22.0 million related to the write-down of other property, plant and equipment to their recoverable amount as a consequence of the capacity adjustments carried out as part of the efficiency program.
Land and buildings in the amount of €30.3 million (December 31, 2024: €18.3 million) were largely pledged as collateral for accrued retirement benefits under partial retirement agreements.
in € million |
Land and buildings |
Plant & machinery and office furniture & equipment |
Total |
|---|---|---|---|
Balance as at Jan. 1, 2024 |
470.7 |
118.5 |
589.2 |
Gross carrying amount as at Jan. 1 |
895.9 |
257.3 |
1,153.2 |
Accumulated depreciation as at Jan. 1 |
–425.2 |
–138.8 |
–564.0 |
|
|
|
|
Group changes |
2.8 |
2.7 |
5.5 |
Currency translation adjustments |
4.4 |
0.3 |
4.7 |
Additions |
163.5 |
119.7 |
283.3 |
Disposals |
–13.9 |
–4.6 |
–18.5 |
Depreciation |
–90.4 |
–65.8 |
–156.1 |
Impairment |
–0.9 |
– |
–0.9 |
|
|
|
|
Balance as at Dec. 31, 2024 |
536.4 |
170.9 |
707.3 |
Gross carrying amount as at Dec. 31 |
1,025.6 |
313.7 |
1,339.3 |
Accumulated depreciation as at Dec. 31 |
–489.3 |
–142.7 |
–632.0 |
|
|
|
|
Balance as at Jan. 1, 2025 |
536.4 |
170.9 |
707.3 |
Group changes |
0.2 |
– |
0.2 |
Currency translation adjustments |
–8.8 |
–0.4 |
–9.2 |
Additions |
136.0 |
73.0 |
208.9 |
Disposals |
–11.3 |
–4.1 |
–15.4 |
Depreciation |
–100.1 |
–73.3 |
–173.4 |
Impairment |
–0.7 |
–0.1 |
–0.8 |
|
|
|
|
Balance as at Dec. 31, 2025 |
551.6 |
166.0 |
717.6 |
Gross carrying amount as at Dec. 31 |
1,091.4 |
329.5 |
1,421.0 |
Accumulated depreciation as at Dec. 31 |
–539.9 |
–163.5 |
–703.4 |
The expense recognized in 2025 for procurement leases with a term of up to twelve months came to €28.5 million (2024: €28.3 million); the expense for procurement leases that relate to low-value assets was €12.6 million (2024: €14.8 million).