2.2 Intangible assets

Assets

under development

€000 Gross assets

At 1 January 2023 a 444

Additions 391 Transfers (444)

At 31 December 2023 391 Accumulated amortisation

At 1 January 2023 a —

Amortisation for the year —

At 31 December 2023 — Net assets At 31 December 2023

391

At 31 December 2022 444

a Note With effect from 1 January 2023, acquired and developed software assets were reclassified from property, plant and equipment (note 2.1).