Intangible assets are made up of development expenses and include expenses incurred with the implementation of information system platforms.
10.1. Changes occurred during the year
2025 |
|
Development |
|
Intangible assets in progress |
|
Total |
|---|---|---|---|---|---|---|
Gross amount |
|
|
|
|
|
|
Opening balance |
|
21,762 |
|
479 |
|
22,241 |
Increases |
|
418 |
|
470 |
|
887 |
Transfers and reclassifications |
|
77 |
|
(78) |
|
(1) |
Closing balance |
|
22,257 |
|
870 |
|
23,127 |
Amortisation and impairment losses |
|
|
|
|
|
|
Opening balance |
|
11,946 |
|
– |
|
11,946 |
Increases |
|
3,073 |
|
– |
|
3,073 |
Closing balance |
|
15,019 |
|
– |
|
15,019 |
Net value |
|
|
|
|
|
|
As at 1 January 2025 |
|
9,816 |
|
479 |
|
10,295 |
As at 31 December 2025 |
|
7,238 |
|
870 |
|
8,108 |
2024 |
|
Development |
|
Intangible assets in progress |
|
Total |
|---|---|---|---|---|---|---|
Gross amount |
|
|
|
|
|
|
Opening balance |
|
10,029 |
|
11,237 |
|
21,266 |
Increases |
|
556 |
|
479 |
|
1,035 |
Transfers and reclassifications |
|
11,177 |
|
(11,237) |
|
(60) |
Closing balance |
|
21,762 |
|
479 |
|
22,241 |
Amortisation and impairment losses |
|
|
|
|
|
|
Opening balance |
|
9,234 |
|
– |
|
9,234 |
Increases |
|
2,712 |
|
– |
|
2,712 |
Closing balance |
|
11,946 |
|
– |
|
11,946 |
Net value |
|
|
|
|
|
|
As at 1 January 2024 |
|
795 |
|
11,237 |
|
12,032 |
As at 31 December 2024 |
|
9,816 |
|
479 |
|
10,295 |