DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES Amounts in EUR thousand 1 Jan–31 Dec 2021 1 Jan–31 Dec 2020 Receivable 345 466 Other current liabilities 959 688 Tax losses carried forward 815 873 Other non current / Interest cost subject to limitations 3 492 2 626 Deferred tax assets 5 611 4 654 Unrecognized deferred tax asset, losses carried forward - (432) Unrecognized deferred tax asset, interest cost subject to limitations (4 307) (2 978) Deferred tax assets recognized 1 304 1 243 Netting (375) (602) Net Deferred tax assets recognized 928 641 Tangible and intangible fixed assets 3 080 3 207 Inventory 174 593 Deferred tax liabilities 3 255 3 800 Netting (375) (602) Net deferred tax liabilities 2 879 3 198 Net deferred tax (liabilities) / assets (1 951) (2 557) CHANGE IN DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES Amounts in EUR thousand 2021 2020 Opening balance as of 01.01. (2 557) (2 800) Business combination - (782) Change in deferred tax in statement of income 556 1 025 Translation difference 50 - Net Deferred tax assets/(liabilities) 31.12 (1 951) (2 557) THE GROUP HAS TOTAL TAX LOSS CARRY FORWARD OF WHICH EXPIRES AS FOLLOWS: 2021 2020 Amounts in EUR thousand Tax base amount Tax amount Tax base amount Tax amount Unlimited (Belgium) (3 260) (815) (1 763) (441) Unlimited (Norway) - - (1 966) (432) Total tax loss carry forward 31.12 (3 260) (815) (3 729) (873) DEFERRED TAX ASSETS RELATED TO INTEREST EXPENSES SUBJECTED TO LIMITATIONS, EXPIRES AS FOLLOWS: 2021 2020 Amounts in EUR thousand Tax base amount Tax amount Tax base amount Tax amount 10 years (Norway) (15 874) (3 492) (11 535) (2 538) Total tax loss carry forward 31.12 (11 535) (2 538) (4 628) (1 018) Fiven Annual Report 2021 Financial statements 55
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