2.1 Property, plant and equipment

Specialist equipment

Furniture

€000 Cost or valuation

At 1 January 2023a 24,132

Additions 62 Disposals — Transfers 30

At 31 December 2023 24,224 Accumulated depreciation

At 1 January 2023 a 23,059 Depreciation for the year 534 Depreciation on disposals —

At 31 December 2023 23,593 Net assets At 31 December 2023 631

At 31 December 2022 1,877

a Note With effect from 1 January 2023, acquired and developed software assets were reclassified as intangible assets (note

2.2).