DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITY Amounts in EUR thousand 1 Jan–31 Dec 2022 1 Jan–31 Dec 2021 Receivable 401 345 Inventory 279 - Other current liabilities 1 113 959 Tax losses carried forward - 815 Other non current / Interest cost subject to limitations 5 163 3 492 Deferred tax assets 6 956 5 611 Unrecognized deferred tax asset, losses carried forward - - Unrecognized deferred tax asset, interest cost subject to limitations (5 163) (4 307) Deferred tax assets recognized 1 793 1 304 Netting (705) (375) Net Deferred tax assets recognized 1 088 928 Tangible and intangible fixed assets 3 091 3 080 Inventory - 174 Derivatives 6 179 1 254 Deferred tax liabilities 9 270 4 509 Netting (705) (375) Net deferred tax liabilities 8 565 4 133 Net deferred tax (liabilities) / assets (7 477) (3 205) CHANGE IN DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES Amounts in EUR thousand 2022 2021 Opening balance as of 01.01. (3 205) (2 557) Change in deferred tax in statement of income (4 345) (698) Translation difference 73 50 Net Deferred tax assets/(liabilities) 31.12 (7 477) (3 205) THE GROUP HAS TOTAL TAX LOSS CARRY FORWARD OF WHICH EXPIRES AS FOLLOWS 2022 2021 Amounts in EUR thousand Tax base amount Tax amount Tax base amount Tax amount Unlimited (Belgium) (3 260) (815) Unlimited (Norway) (1 966) (432) Total tax loss carry forward 31.12 - - (5 226) (1 248) DEFERRED TAX ASSETS RELATED TO INTEREST EXPENSES SUBJECTED TO LIMITATIONS, EXPIRES AS FOLLOW 2022 2021 Amounts in EUR thousand Tax base amount Tax amount Tax base amount Tax amount 10 years (Norway) (21 497) (4 729) (15 874) (3 492) Total tax loss carry forward 31.12 (21 497) (4 729) (11 535) (2 538) Fiven Annual Report 2022 Financial statements 55
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