2 - Tangible fixed assets

The depreciation percentages for industrial buildings and land are between 3% and 10% and for other fixed assets between 10% and 50%.

3 - Financial fixed assets

This relates to:

4 - Stocks

5 - Accounts receivable

Other receivables includes an amount of € 0.6 million with a term of more 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 (2021: €1.2 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 €4.0 million (2021: € 1.7 million) that relates to not yet invoiced earn-out fees, of which € 0.4 million has a term of more than one year.

15 - Net 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

Het totaal van de ten laste van het resultaat van het boekjaar gebrachte gecontracteerde honoraria voor werkzaamheden van de externe accountant en de accountantsorganisatie voor het jaar 2022 bedragen € 549.000 (2021: € 383.000).

18 - Share in result from non-consolidated companies

19 - Financial income and expenditure