13 Property, plant and equipment

	2024
millions of CHF	Land and buildings	Machinery and technical equipment	Other non-current assets	Tangible assets under construction	Total
Acquisition cost
Balance as of January 1	69.8	229.1	18.9	39.8	357.6
Additions	0.1	7.9	1.8	25.1	35.0
Disposals	–1.3	–7.7	–1.0	–0.0	–10.0
Reclassifications	16.1	14.0	3.2	–32.2	1.2
Currency translation differences	1.2	–0.1	0.2	1.1	2.4
Balance as of December 31	85.9	243.2	23.2	33.8	386.2

Accumulated depreciation
Balance as of January 1	29.0	133.9	10.5	–	173.4
Additions	3.5	18.8	2.4	–	24.7
Disposals	–0.9	–7.5	–0.9	–	–9.3
Impairments	2.5	0.1	0.2	–	2.8
Currency translation differences	–2.2	1.5	0.1	–	–0.6
Balance as of December 31	31.8	146.8	12.3	–	190.9

Net book value
As of January 1	40.8	95.2	8.4	39.8	184.2
As of December 31	54.2	96.4	10.8	33.8	195.2

	2023
millions of CHF	Land and buildings	Machinery and technical equipment	Other non-current assets	Tangible assets under construction	Total
Acquisition cost
Balance as of January 1	68.0	203.6	17.7	31.0	320.3
Acquired through business combination	2.6	2.4	0.1	–	5.1
Additions	0.8	23.1	1.5	34.7	60.1
Disposals	–0.5	–8.7	–0.4	–	–9.5
Reclassifications	1.4	16.4	0.7	–23.9	–5.5
Currency translation differences	–2.6	–7.6	–0.7	–2.0	–13.0
Balance as of December 31	69.8	229.1	18.9	39.8	357.6

Accumulated depreciation
Balance as of January 1	26.7	126.6	9.3	–	162.7
Additions	3.3	17.7	1.9	–	22.8
Disposals	–0.4	–8.5	–0.4	–	–9.3
Impairments	–	2.4	–	–	2.4
Currency translation differences	–0.6	–4.3	–0.4	–	–5.3
Balance as of December 31	29.0	133.9	10.5	–	173.4

Net book value
As of January 1	41.3	76.9	8.4	31.0	157.6
As of December 31	40.8	95.2	8.4	39.8	184.2

The group performed impairment tests on property, plant and equipment, resulting in impairments of CHF 2.8 million as of December 31, 2024 (December 31, 2023: CHF 2.4 million). All of these impairments were charged to other operating expenses (note 9).

In 2024, the group sold property, plant and equipment with a net book value of CHF 0.7 million for CHF 1.5 million, resulting in a net gain of CHF 0.8 million. In 2023, the group sold property, plant and equipment with a net book value of CHF 0.2 million for CHF 0.2 million, resulting in a net gain of CHF 0.0 million.