Consolidated statement of changes in fixed assets - STRABAG SE Annual and Sustainability Report 2024

12 Consolidated statement of changes in fixed assets

Consolidated statement of changes in fixed assets as at 31 December 2024

	Acquisition and production cost
T€	Balance as at 1.1.2024	Additions to the consolidated group	Disposals from the consolidated group	Currency translation	Additions	Transfers	Disposals	Balance as at 31.12.2024
I. Goodwill	742,080	65,636	0	-961	0	0	0	806,755
II. Rights from concession arrangements	551,793	0	0	0	0	0	0	551,793
III. Other intangible assets
1. Concessions, software, licences, rights	147,771	183	0	-160	2,382	407	6,613	143,970
2. Advances paid	432	0	0	0	0	-407	0	25
Total	148,203	183	0	-160	2,382	0	6,613	143,995
IV. Property, plant and equipment
1. Land and buildings	1,813,533	535	16,319	-2,518	73,679	34,958	23,971	1,879,897
2. Right-of-use assets	606,732	4,108	0	-607	111,945	0	63,160	659,018
3. Technical equipment and machinery	3,291,977	5,359	1,349	-17,347	239,657	20,084	140,419	3,397,962
4. Other facilities, furniture and fixtures and office equipment	1,565,280	4,330	2,953	-4,490	256,346	2,193	145,170	1,675,536
5. Advances paid and assets under construction	88,842	868	794	-930	72,510	-57,235	972	102,289
Total	7,366,364	15,200	21,415	-25,892	754,137	0	373,692	7,714,702

	Accumulated depreciation, amortisation and impairment
T€	Balance as at 1.1.2024	Additions to the consolidated group	Disposals from the consolidated group	Currency translation	Additions	Transfers	Disposals	Balance as at 31.12.2024	Carrying amount as at 31.12.2024	Carrying amount as at 31.12.2023
I.	251,342	0	0	-380	0	0	0	250,962	555,793	490,738
II.	98,943	0	0	0	20,958	0	0	119,901	431,892	452,850
III.
1.	114,976	141	0	-187	6,490	0	6,576	114,844	29,126	32,795
2.	0	0	0	0	0	0	0	0	25	432
III.	114,976	141	0	-187	6,490	0	6,576	114,844	29,151	33,227
IV.
1.	775,556	386	16,319	-1,117	60,550	-8	13,232	805,816	1,074,081	1,037,977
2.	227,869	0	0	-425	74,215	0	41,837	259,822	399,196	378,863
3.	2,518,544	2,450	1,203	-12,426	238,298	162	135,371	2,610,454	787,508	773,433
4.	996,958	1,876	2,644	-3,314	177,715	-154	133,118	1,037,319	638,217	568,322
5.	0	0	0	0	2,229	0	0	2,229	100,060	88,842
	4,518,927	4,712	20,166	-17,282	553,007	0	323,558	4,715,640	2,999,062	2,847,437

Impairment losses totalling T€ 2,277 and reversal of impairment losses of T€ 0 were recognised in 2024.

Consolidated statement of changes in fixed assets as at 31 December 2023

	Acquisition and production cost
T€	Balance as at 1.1.2023	Additions to the consolidated group	Disposals from the consolidated group	Currency translation	Additions	Transfers	Disposals	Balance as at 31.12.2023
I. Goodwill	690,200	53,258	3,316	1,938	0	0	0	742,080
II. Rights from concession arrangements	551,793	0	0	0	0	0	0	551,793
III. Other intangible assets
1. Concessions, software, licences, rights	138,733	19,481	2,629	331	1,760	-111	9,794	147,771
2. Advances paid	299	0	0	0	22	111	0	432
Total	139,032	19,481	2,629	331	1,782	0	9,794	148,203
IV. Property, plant and equipment
1. Land and buildings	1,700,659	10,120	6,904	3,649	42,359	87,198	23,548	1,813,533
2. Right-of-use assets	537,944	7,907	412	1,613	110,371	0	50,691	606,732
3. Technical equipment and machinery	3,159,667	20,771	9,609	5,623	216,888	69,658	171,021	3,291,977
4. Other facilities, furniture and fixtures and office equipment	1,450,276	12,154	6,363	3,558	225,299	1,396	121,040	1,565,280
5. Advances paid and assets under construction	192,764	50	34	179	54,528	-158,252	393	88,842
Total	7,041,310	51,002	23,322	14,622	649,445	0	366,693	7,366,364

	Accumulated depreciation, amortisation and impairment
T€	Balance as at 1.1.2023	Additions to the consolidated group	Disposals from the consolidated group	Currency translation	Additions	Transfers	Disposals	Balance as at 31.12.2023	Carrying amount as at 31.12.2023	Carrying amount as at 31.12.2022
I.	247,804	0	3,316	-600	7,454	0	0	251,342	490,738	442,396
II.	78,638	0	0	0	20,305	0	0	98,943	452,850	473,155
III.
1.	114,185	4,859	2,627	154	6,709	0	8,304	114,976	32,795	24,548
2.	0	0	0	0	0	0	0	0	432	299
III.	114,185	4,859	2,627	154	6,709	0	8,304	114,976	33,227	24,847
IV.
1.	748,784	1,886	2,944	827	43,356	1	16,354	775,556	1,037,977	951,875
2.	185,550	0	284	460	68,474	0	26,331	227,869	378,863	352,394
3.	2,414,425	13,628	8,796	4,118	258,326	-3	163,154	2,518,544	773,433	745,242
4.	951,921	8,544	5,413	2,207	151,878	2	112,181	996,958	568,322	498,355
5.	0	0	0	0	0	0	0	0	88,842	192,764
IV.	4,300,680	24,058	17,437	7,612	522,034	0	318,020	4,518,927	2,847,437	2,740,630

Impairment losses totalling T€ 13,338 and reversal of impairment losses of T€ 18,500 were recognised in 2023.