Non-recurring items include income and expense items which do not arise in the normal course of business and which, because of their nature and size, should be considered separately for a better analysis of the results.
No other income and expense items were identified in 2023 which do not arise directly from the normal course of business and which, because of their nature and size, should be considered separately for a better analysis of the results.
The proceeds from the sale of Fudura B.V. were recognised as a non-recurring item in 2022. This non-recurring item is recognised separately in the income statement in the line ‘Result associates’.