2 - Tangible fixed assets

The depreciation rates for company buildings and grounds are between 3% and 10%, and the rates for the other fixed operating assets are between 10% and 50%.

3 - Financial fixed assets

This relates to:

4 - Stocks

5 - Accounts receivable

The receivables have a term of less than one year.

11 - Projects in progress

With regard to the projects in progress, the sum of €1.2 million in interest was treated as a liability in the financial year (2020: €1.1 million in interest was treated as an asset).

7 - Legal entity’s share in group equity

For a more detailed explanation, please refer to the notes to the company balance sheet of Unica Groep BV.

8 - Third-party share in group equity

9 - Provisions

These include:

12 - Taxes and social security contributions

13 - Other liabilities, accruals and deferred income

The accruals and deferred income include an item of € 1.65 million that relates to earn-out fees, of which € 0.4 million has a term of more than one year. In addition, an item of € 3.5 million was included for reserves for still expected costs.

15 - Invoiced revenue 

The breakdown of the revenue is as follows:

16 - Wages and salaries

The pension scheme is largely administered by the pension fund for the metal and technical sector (Pensioenfonds Metaal en Techniek, PMT). The accrued benefits are fully funded each calendar year with the payment of break-even contributions.

17 - Other operating costs

The total amount charged to the result in the financial year in fees for work by the external auditor and the accountancy firm is €501,000.

18 - Share in result from non-consolidated companies

19 - Financial income and expenditure