| 31.12.2021 | 31.12.2022 | Changes | 31.12.2023 | |||||
|---|---|---|---|---|---|---|---|---|
| € millions | Assets | Liabilities | Assets | Liabilities | c | Liabilities | Assets | Liabilities |
| Temporary differences | ||||||||
| Regulated provisions | - | 7.6 | - | 5.6 | 2.2 | 0.7 | - | 4.1 |
| Temporarily non-deductible charges | 132.8 | - | 100.5 | - | 11.4 | 18.5 | 93.4 | - |
| Charges deducted (or revenue taxed) for tax purposes but not yet recognised | - | 43.8 | 4.7 | - | - | 0.2 | 4.5 | - |
| Temporarily non-taxable revenue | - | - | - | - | - | - | - | - |
| Deductible items | ||||||||
| Tax losses. deferred items | - | - | - | - | - | - | - | - |
| Potentially taxable items | ||||||||
| Special reserve for long-term capital gains | - | 137.0 | - | 137.0 | - | - | - | 137.0 |
These figures factor in the social contribution of 3.3% which is added to corporate income tax, both at normal and reduced rates.
Expenses booked for Research activities in 2023 totalled €1,293.2 million, compared with €1,188.3 million in 2022 and €1,040.7 million in 2021.
| € millions | 31.12.2021 | 31.12.2022 | Acquisition/ Amortisation | Disposals/ reversals | Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year). | Other movements | 31.12.2023 |
|---|---|---|---|---|---|---|---|
| Patents and trademarks(1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology. |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.31.12.20211,147.6 |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.31.12.20221,196.7 |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.Acquisition/ Amortisation- |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.Disposals/ reversals-,13.4 |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,26.6 |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.Other movements5.7 |
Patents and trademarks (1)Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.31.12.20231,162.4 |
| Business goodwill((2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). 31.12.20212,981.7 |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). 31.12.20223,132.7 |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). Acquisition/ Amortisation0.1 |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). Disposals/ reversals-,43.2 |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,602.2 |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). Other movements- |
Business goodwill( (2) (2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year). 31.12.20232,487.4 |
| Software(3) Mises au rebut de logiciels totalement amortis. |
Software (3) Mises au rebut de logiciels totalement amortis. 31.12.2021602.8 |
Software (3) Mises au rebut de logiciels totalement amortis. 31.12.2022665.0 |
Software (3) Mises au rebut de logiciels totalement amortis. Acquisition/ Amortisation24.0 |
Software (3) Mises au rebut de logiciels totalement amortis. Disposals/ reversals-,121.1 |
Software (3) Mises au rebut de logiciels totalement amortis. Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,83.4 |
Software (3) Mises au rebut de logiciels totalement amortis. Other movements42.6 |
Software (3) Mises au rebut de logiciels totalement amortis. 31.12.2023527.1 |
| Other intangible assets |
Other intangible assets 31.12.2021551.0 |
Other intangible assets 31.12.2022551.0 |
Other intangible assets Acquisition/ Amortisation- |
Other intangible assets Disposals/ reversals-,1.6 |
Other intangible assets Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,23.7 |
Other intangible assets Other movements- |
Other intangible assets 31.12.2023525.7 |
| Tangible assets in progress(4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). 31.12.2021260.8 |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). 31.12.2022377.4 |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). Acquisition/ Amortisation212.4 |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). Disposals/ reversals-,7.8 |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,8.4 |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). Other movements-,53.2 |
Tangible assets in progress (4)Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024). 31.12.2023520.4 |
| Gross value | Gross value31.12.20215,543.9 | Gross value31.12.20225,922.6 | Gross valueAcquisition/ Amortisation236.5 | Gross valueDisposals/ reversals-,187.1 | Gross valuePartial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,744.3 | Gross valueOther movements-,4.9 | Gross value31.12.20235,223.0 |
| Patents and trademarks |
Patents and trademarks 31.12.2021193.4 |
Patents and trademarks 31.12.2022210.0 |
Patents and trademarks Acquisition/ Amortisation16.8 |
Patents and trademarks Disposals/ reversals-,8.3 |
Patents and trademarks Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,4.4 |
Patents and trademarks Other movements- |
Patents and trademarks 31.12.2023214.0 |
| Business goodwill |
Business goodwill 31.12.20212.5 |
Business goodwill 31.12.20220.1 |
Business goodwill Acquisition/ Amortisation- |
Business goodwill Disposals/ reversals-,0.1 |
Business goodwill Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).- |
Business goodwill Other movements- |
Business goodwill 31.12.20230.0 |
| Software (3)Disposal of fully-amortised software. |
Software (3)Disposal of fully-amortised software.31.12.2021438.1 |
Software (3)Disposal of fully-amortised software.31.12.2022491.4 |
Software (3)Disposal of fully-amortised software.Acquisition/ Amortisation72.1 |
Software (3)Disposal of fully-amortised software.Disposals/ reversals-,121.1 |
Software (3)Disposal of fully-amortised software.Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,62.4 |
Software (3)Disposal of fully-amortised software.Other movements- |
Software (3)Disposal of fully-amortised software.31.12.2023380.1 |
| Other intangible assets |
Other intangible assets 31.12.202172.3 |
Other intangible assets 31.12.202274.8 |
Other intangible assets Acquisition/ Amortisation0.8 |
Other intangible assets Disposals/ reversals-,1.6 |
Other intangible assets Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,5.7 |
Other intangible assets Other movements- |
Other intangible assets 31.12.202368.2 |
| Amortisation | Amortisation31.12.2021706.3 | Amortisation31.12.2022776.3 | AmortisationAcquisition/ Amortisation89.7 | AmortisationDisposals/ reversals-,131.1 | AmortisationPartial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,72.5 | AmortisationOther movements- | Amortisation31.12.2023662.4 |
| Patents and trademarks |
Patents and trademarks 31.12.202174.7 |
Patents and trademarks 31.12.202276.1 |
Patents and trademarks Acquisition/ Amortisation6.5 |
Patents and trademarks Disposals/ reversals-,5.3 |
Patents and trademarks Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).- |
Patents and trademarks Other movements- |
Patents and trademarks 31.12.202377.3 |
| Business goodwill(5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losse |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losse31.12.2021150.1 |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losse31.12.2022189.3 |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losseAcquisition/ Amortisation87.5 |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losseDisposals/ reversals-,41.5 |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger lossePartial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,13.9 |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losseOther movements- |
Business goodwill (5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losse31.12.2023221.4 |
| Software |
Software 31.12.20211.9 |
Software 31.12.20221.0 |
Software Acquisition/ Amortisation- |
Software Disposals/ reversals-,0.9 |
Software Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).- |
Software Other movements- |
Software 31.12.20230.1 |
| Other intangible assets |
Other intangible assets 31.12.20213.6 |
Other intangible assets 31.12.20223.6 |
Other intangible assets Acquisition/ Amortisation- |
Other intangible assets Disposals/ reversals- |
Other intangible assets Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).- |
Other intangible assets Other movements- |
Other intangible assets 31.12.20233.6 |
| Impairment |
Impairment 31.12.2021230.2 |
Impairment 31.12.2022269.9 |
Impairment Acquisition/ Amortisation94.0 |
Impairment Disposals/ reversals-,47.7 |
Impairment Partial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,13.9 |
Impairment Other movements- |
Impairment 31.12.2023302.5 |
| NET VALUE | NET VALUE31.12.20214,607.4 | NET VALUE31.12.20224,876.4 | NET VALUEAcquisition/ Amortisation52.8 | NET VALUEDisposals/ reversals-,8.3 | NET VALUEPartial asset contributions(6)Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).-,657.9 | NET VALUEOther movements-,4.9 | NET VALUE31.12.20234,258.1 |
(1) Disposals/reversals: mainly relates to the fully-amortised disposal of Logocos technology.
(2) Disposals/reversals: outflow of the Sanoflore merger losses following the sale of the brand (see Highlights of the financial year).
(3) Disposal of fully-amortised software.
(4) Increase in investments related to the roll-out of the transactional accounting ERP (launched in January 2024).
(5) Acquisitions/depreciation: impairment of It Cosmetics business goodwill and the merger losses assigned to the fully-amortised Decléor brand. Disposals/reversals: reversal of the provision for impairment of the Sanoflore merger losses.
(6) Assets transferred under the partial asset contributions carried out on 1 July 2023 (see Highlights of the financial year).
