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Property, Plant and Equipment
12 Months Ended
Dec. 31, 2020
Property, Plant and Equipment  
Property, Plant and Equipment

Note 5. Property, Plant and Equipment

 

 

 

 

 

 

 

 

 

 

 

 

 

    

January 1,

    

 

    

 

    

 

    

December 31, 

(in thousands of euros)

 

2018

 

Increases

 

Decreases

 

Reclassifications

 

2018

Land

 

172

 

 

 

 —

 

172

Buildings

 

3,407

 

 

 

 —

 

3,407

Technical facilities, equipment and tooling

 

4,267

 

334

 

 

75

 

4,677

Other property, plant and equipment

 

1,023

 

58

 

 

 —

 

1,081

Property, plant and equipment in progress

 

67

 

51

 

 

(75)

 

43

Property, plant and equipment, gross

 

8,937

 

443

 

 —

 

 —

 

9,380

Depreciation of buildings

 

(1,144)

 

(202)

 

 

 —

 

(1,346)

Depreciation of technical facilities, equipment and tooling

 

(2,608)

 

(391)

 

 

 —

 

(2,999)

Depreciation of other property, plant and equipment

 

(668)

 

(105)

 

 

 —

 

(774)

Depreciation

 

(4,421)

 

(698)

 

 —

 

 —

 

(5,119)

Property, plant and equipment, net

 

4,516

 

(255)

 

 —

 

 —

 

4,261

 

 

 

 

 

 

 

 

 

 

 

 

 

    

January 1,

    

 

    

 

    

 

    

December 31, 

(in thousands of euros)

 

2019

 

Increases

 

Decreases

 

Reclassifications

 

2019

Land

 

172

 

 

 

 

172

Buildings

 

3,407

 

 

 

 

3,407

Technical facilities, equipment and tooling

 

4,677

 

74

 

(2)

 

 

4,748

Other property, plant and equipment

 

1,081

 

33

 

 

43

 

1,157

Property, plant and equipment in progress

 

43

 

 

 

(43)

 

Right of use(1)

 

252

 

 

 

 

252

Property, plant and equipment, gross

 

9,632

 

107

 

(2)

 

 —

 

9,736

Depreciation of buildings

 

(1,346)

 

(196)

 

 

 —

 

(1,542)

Depreciation of technical facilities, equipment and tooling

 

(2,999)

 

(398)

 

 1

 

 —

 

(3,396)

Depreciation of other property, plant and equipment

 

(774)

 

(100)

 

 

 —

 

(874)

Depreciation of right of use (1)

 

 —

 

(203)

 

 

 —

 

(203)

Depreciation

 

(5,119)

 

(897)

 

 1

 

 —

 

(6,015)

Property, plant and equipment, net

 

4,513

 

(790)

 

(2)

 

 —

 

3,721

 

 

(1)

At January 1, 2019, in application of IFRS 16 — Leases, an asset representing the right to use the leased assets (see Note 2.1, "Impact of the first-time application of IFRS 16").

 

Changes during the period 2020 mainly correspond to depreciation charges of €0.9 million.

 

 

 

 

 

 

 

 

 

 

 

 

 

    

January 1,

    

 

    

 

    

 

    

December 31,

(in thousands of euros)

 

2020

 

Increases

 

Decreases

 

Others (1)

 

2020

Land

 

172

 

 

 —

 

 —

 

172

Buildings

 

3,407

 

 

 —

 

 —

 

3,407

Technical facilities, equipment and tooling

 

4,748

 

108

 

0

 

 —

 

4,856

Other property, plant and equipment

 

1,157

 

46

 

0

 

 —

 

1,203

Property, plant and equipment in progress

 

 —

 

137

 

 —

 

 —

 

137

Right of use(1)

 

252

 

 

 —

 

(218)

 

34

Property, plant and equipment, gross

 

9,736

 

292

 

0

 

(218)

 

9,810

Depreciation and impairment of buildings

 

(1,542)

 

(196)

 

 —

 

 —

 

(1,737)

Depreciation and impairment of technical facilities, equipment and tooling

 

(3,396)

 

(386)

 

 —

 

 —

 

(3,782)

Depreciation and impairment of other property, plant and equipment

 

(874)

 

(102)

 

 —

 

 —

 

(976)

Depreciation and impairment of right of use

 

(203)

 

(32)

 

 —

 

202

 

(33)

Depreciation and impairment

 

(6,015)

 

(716)

 

 —

 

202

 

(6,528)

Property, plant and equipment, net

 

3,721

 

(424)

 

0

 

(16)

 

3,282

 

(1)Others during the period corresponding to the retirement of the net value of the right of use related to the fibroscan lease contract following its early termination.

Changes during the period 2020 mainly correspond to depreciation charges of €0.7 million.

In the absence of any indication of a loss of value, no impairment tests have been performed on amortizable tangible assets and right of use in the years ended December 31, 2018, 2019 and 2020.