2024 universal registration document

5. 2024 Consolidated Financial Statements

3.2 Depreciation and amortisation expense and property, plant and equipment
3.2.1 Depreciation and amortisation in operating expenses
€ millions 2024 2023 2022
Depreciation and amortisation of property, plant and equipment and intangible assets Depreciation and amortisation of property, plant and equipment and intangible assets

2024

1,586.7
Depreciation and amortisation of property, plant and equipment and intangible assets

2023

1,429.7
Depreciation and amortisation of property, plant and equipment and intangible assets

2022

1,474.2
including right-of-use (IFRS 16)

including right-of-use (IFRS 16)

2024

474.5

including right-of-use (IFRS 16)

2023

426.0

including right-of-use (IFRS 16)

2022

428.0

3.2.2 Property, plant and equipment

€ millions

2024

31.12.2023 Acquisitions/Depreciation Disposals/Reversals Translation difference Other movements(1) 31.12.2024
Land and buildings

Land and buildings

31.12.2023

2,662.4

Land and buildings

Acquisitions/Depreciation

97.5

Land and buildings

Disposals/Reversals

(28.3)

Land and buildings

Translation difference

3.1

Land and buildings

Other movements

(1)

61.2

Land and buildings

31.12.2024

2,796.0

Machinery and equipment

Machinery and equipment

31.12.2023

4,100.5

Machinery and equipment

Acquisitions/Depreciation

226.0

Machinery and equipment

Disposals/Reversals

(207.2)

Machinery and equipment

Translation difference

22.3

Machinery and equipment

Other movements

(1)

115.5

Machinery and equipment

31.12.2024

4,257.0

Point-of-sales advertising: stands and displays Point-of-sales

advertising: stands and displays

31.12.2023

1,769.1

Point-of-sales

advertising: stands and displays

Acquisitions/Depreciation

323.1

Point-of-sales

advertising: stands and displays

Disposals/Reversals

(286.4)

Point-of-sales

advertising: stands and displays

Translation difference

25.7

Point-of-sales

advertising: stands and displays

Other movements

(1)

65.9

Point-of-sales

advertising: stands and displays

31.12.2024

1,897.5

Other property, plant and equipment and fixed assets in progress

Other property, plant and equipment and fixed assets in progress

31.12.2023

2,473.7

Other property, plant and equipment and fixed assets in progress

Acquisitions/Depreciation

629.7

Other property, plant and equipment and fixed assets in progress

Disposals/Reversals

(170.7)

Other property, plant and equipment and fixed assets in progress

Translation difference

42.3

Other property, plant and equipment and fixed assets in progress

Other movements

(1)

(301.8)

Other property, plant and equipment and fixed assets in progress

31.12.2024

2,673.2

Gross value Gross value

31.12.2023

11,005.8
Gross value

Acquisitions/Depreciation

1,276.3
Gross value

Disposals/Reversals

(692.6)
Gross value

Translation difference

93.4
Gross value

Other movements

(1)
(59.1

)

Gross value

31.12.2024

11,623.7
Land and buildings

Land and buildings

31.12.2023

1,365.2

Land and buildings

Acquisitions/Depreciation

88.1

Land and buildings

Disposals/Reversals

(27.3)

Land and buildings

Translation difference

10.0

Land and buildings

Other movements

(1)

(13.3)

Land and buildings

31.12.2024

1,422.7

Machinery and equipment

Machinery and equipment

31.12.2023

3,108.7

Machinery and equipment

Acquisitions/Depreciation

285.6

Machinery and equipment

Disposals/Reversals

(206.8)

Machinery and equipment

Translation difference

20.9

Machinery and equipment

Other movements

(1)

(34.2)

Machinery and equipment

31.12.2024

3,174.2

Point-of-sales advertising: stands and displays

Point-of-sales advertising: stands and displays

31.12.2023

1,311.9

Point-of-sales advertising: stands and displays

Acquisitions/Depreciation

332.3

Point-of-sales advertising: stands and displays

Disposals/Reversals

(286.5)

Point-of-sales advertising: stands and displays

Translation difference

15.0

Point-of-sales advertising: stands and displays

Other movements

(1)

7.2

Point-of-sales advertising: stands and displays

31.12.2024

1,379.9

Other property, plant and equipment

Other property, plant and equipment

31.12.2023

1,352.3

Other property, plant and equipment

Acquisitions/Depreciation

202.4

Other property, plant and equipment

Disposals/Reversals

(169.3)

Other property, plant and equipment

Translation difference

29.5

Other property, plant and equipment

Other movements

(1)

29.9

Other property, plant and equipment

31.12.2024

1,444.8

Depreciation and provisions Depreciation and provisions

31.12.2023

7,138.1
Depreciation and provisions

Acquisitions/Depreciation

908.4
Depreciation and provisions

Disposals/Reversals

(689.8)
Depreciation and provisions

Translation difference

75.4
Depreciation and provisions

Other movements

(1)
(10.4)
Depreciation and provisions

31.12.2024

7,421.7
PROPERTY, PLANT AND EQUIPMENT – NET PROPERTY, PLANT AND EQUIPMENT – NET

31.12.2023

3,867.7
PROPERTY, PLANT AND EQUIPMENT – NET

Acquisitions/Depreciation

367.9
PROPERTY, PLANT AND EQUIPMENT – NET

Disposals/Reversals

(2.8)
PROPERTY, PLANT AND EQUIPMENT – NET

Translation difference

18.0
PROPERTY, PLANT AND EQUIPMENT – NET

Other movements

(1)
(48.7)
PROPERTY, PLANT AND EQUIPMENT – NET

31.12.2024

4,202.0

CHANGE IN GROSS FIXED ASSETS

(€ millions)

 

This chart shows the change in gross fixed assets in millions of euros.

2023: €11,006 million

Acquisitions: €1,276 million

Disposals: -€693 million

Translation differences: €93 million

Other movements: -€59 million

2024: €11,624 million

CHANGE IN DEPRECIATION, AMORTISATION AND PROVISIONS

(€ millions)

This chart shows the change in depreciation and provisions in millions of euros.

2023: €7,138 million

Additions: €908 million

Reversals: -€690 million

Translation differences: €75 million

Other movements: -€10 million

2024: €7,422 million