6.5 Staff costs, depreciation, and research and development expenses

6.5a Staff costs

Staff costs included in the statement of profit or loss are broken down as follows:

x € 1,000

The statement of profit or loss includes an amount of approximately €2 million (2021 €3 million) relating to reorganisation provisions.

The staff costs are included in the cost of sales, administrative expenses and selling expenses.

6.5b Number of employees

The number of employees at year-end 2022 was 5,071 (2021: 4,839).

6.5c Depreciation

Depreciation and amortisation recognised in the statement of profit or loss is broken down as follows:

x € 1,000

Depreciation of property, plant and equipment and right-of-use assets is included in the cost of sales and administrative expenses.

Amortisation of intangible assets is recognised under other operating expenses.

6.5d Research & development costs

The costs for research and development recognised in the statement of profit or loss are:

x € 1,000

Project work also involves research and development activities, which are reflected in the cost of sales. The costs relating to these activities are not included in the figures stated above.