Notes And Other Explanatory Information [Abstract]

Arcadis NV - Filing #5830026

Concept 2024-01-01 to
2024-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
Accounting estimates and management judgements
Disclosure of allowance for credit losses [text block]
Provision for Trade receivables
Disclosure of associates [text block]
Investments in associates and joint ventures
Disclosure of authorisation of financial statements [text block]
Statement of compliance
Disclosure of basis of consolidation [text block]
Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]
2 Basis of preparation
Disclosure of borrowings [text block]
4 Significant events in the current reporting period
Disclosure of business combinations [text block]
6 Consolidated interests and business combinations
Disclosure of cash and cash equivalents [text block]
24 Cash and cash equivalents
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
New standards, interpretations and amendments adopted by the Group
Disclosure of collateral [text block]
No collateral has been pledged for liabilities or contingent liabilities.
Disclosure of commitments and contingent liabilities [text block]
32 Commitments and contingent liabilities
Disclosure of contingent liabilities [text block]
Contingent liabilities
Disclosure of credit risk [text block]
(A) Credit risks
Disclosure of deferred taxes [text block]
Deferred tax
Disclosure of depreciation and amortisation expense [text block]
The amortization charge for Intangible assets is recognized in the following line items in the Consolidated income statement:
Disclosure of derivative financial instruments [text block]
19 Derivatives
Disclosure of dividends [text block]
Profit allocation
Disclosure of earnings per share [text block]
13 Earnings per share
Disclosure of effect of changes in foreign exchange rates [text block]
(C1) Currency risk
Disclosure of employee benefits [text block]
27 Provisions for employee benefits
Disclosure of entity's operating segments [text block]
5 Segment reporting
Disclosure of events after reporting period [text block]
34 Events after the balance sheet date
Disclosure of expenses [text block]
9 Personnel and other operational costs
Disclosure of fair value measurement [text block]
Fair value
Disclosure of fair value of financial instruments [text block]
Fair value
Disclosure of finance income (cost) [text block]
11 Net finance expenses
Disclosure of financial instruments [text block]
Financial instruments
Disclosure of financial risk management [text block]
31 Capital and financial risk management
Disclosure of general information about financial statements [text block]
1 General information
Disclosure of going concern [text block]
Going concern
Disclosure of goodwill [text block]
14 Intangible assets and goodwill
Disclosure of government grants [text block]
In € millions
Disclosure of impairment of assets [text block]
For annual impairment testing, goodwill is allocated to Cash-Generating Units (CGUs). The CGU is the lowest level within the Group at which Goodwill is monitored for internal management purposes.
Disclosure of income tax [text block]
12 Income taxes
Disclosure of information about key management personnel [text block]
Transactions with key management personnel
Disclosure of interests in other entities [text block]
Disclosure of investments accounted for using equity method [text block]
17 Investments accounted for using the equity method
Disclosure of investments other than investments accounted for using equity method [text block]
18 Other investments
Disclosure of issued capital [text block]
Number of shares
Disclosure of leases [text block]
16 Right-of-use assets and lease liabilities
Disclosure of liquidity risk [text block]
(B) Liquidity risks
Disclosure of market risk [text block]
(C) Market risks
Disclosure of non-controlling interests [text block]
26 Non-controlling interests
Disclosure of objectives, policies and processes for managing capital [text block]
Disclosure of other assets [text block]
20 Other non-current assets
Disclosure of other current assets [text block]
23 Other current assets
Disclosure of other liabilities [text block]
In € millions
Disclosure of other operating income [text block]
8 Other income (expense)
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
Committed lease payments for short-term and/or low-value leases are reported as off-balance sheet commitment. The lease payments (excluding costs for services such as insurance and maintenance, which are expenses as incurred) are recognized as an expense on a straight-line basis unless another systemic basis is representative of the time pattern of the user’s benefit, even if the payments are not on that basis.
Disclosure of prepayments and other assets [text block]
In € millions
Disclosure of property, plant and equipment [text block]
15 Property, plant & equipment
Disclosure of provisions [text block]
28 Provisions for other liabilities and charges
Disclosure of related party [text block]
33 Related party transactions
Disclosure of reserves within equity [text block]
Translation reserve
Disclosure of restricted cash and cash equivalents [text block]
Restricted cash amounting to €19 million is composed of cash balances mainly held in China (2023: €20 million). The Group has control over these balances; however, repatriation may be limited due to restrictive local regulatory and judicial requirements. As a result, the cash balances of some countries cannot be fully included in the global cash pooling or liquidity enhancement structures. In line with industry practice, the Group considers cash outside of global cash pooling or liquidity enhancement structures to be restricted if the Group is unable to repatriate cash within a defined period via either dividends, intercompany loans, or settlement of intercompany invoices.
Disclosure of revenue [text block]
7 Revenue
Disclosure of share capital, reserves and other equity interest [text block]
25 Equity attributable to equity holders
Disclosure of share-based payment arrangements [text block]
10 Share-based compensation
Disclosure of tax receivables and payables [text block]
At 31 December 2024, the corporate income tax receivable amounted to €51 million (2023: €83 million) and the corporate income tax liability amounted to €57 million (2023: €67 million). During 2024, the Group paid corporate income taxes for a total amount of €95 million (2023: €131 million).
Disclosure of trade and other payables [text block]
30 Accounts payable, accrued expenses and other current liabilities
Disclosure of trade and other receivables [text block]
In € millions
Disclosure of treasury shares [text block]
Purchase of shares

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