| Intangible assets with a finite useful life | ||||
|---|---|---|---|---|
| (in millions of euros) | Client relationships | Software, technology and other | Brands | Total intangible assets |
| Gross values at December 31, 2022 | 1,750 | 1,256 | 1,032 | 4,038 |
| Acquisitions | 2 | 70 | - | 72 |
| Disposals | - | (11) | - | (11) |
| Foreign exchange and others | (50) | (58) | (34) | (142) |
| Gross values at December 31, 2023 | 1,702 | 1,257 | 998 | 3,957 |
| Acquisitions | - | 114 | - | 114 |
| Change in scope | 200 | 28 | - | 228 |
| Disposals | - | (21) | - | (21) |
| Foreign exchange and others | 104 | 75 | 63 | 242 |
| Gross values at December 31, 2024 | 2,006 | 1,453 | 1,061 | 4,520 |
| Accumulated amortization at December 31, 2022 | (1,318) | (884) | (589) | (2,791) |
| Depreciation | (72) | (155) | (97) | (324) |
| Disposals | - | 12 | - | 12 |
| Foreign exchange and others | 37 | 46 | 21 | 104 |
| Accumulated amortization at December 31, 2023 | (1,353) | (981) | (665) | (2,999) |
| Depreciation | (68) | (123) | (97) | (288) |
| Impairment loss(1) | - | (11) | - | (11) |
| Disposals | - | 21 | - | 21 |
| Foreign exchange and others | (74) | (54) | (46) | (174) |
| Accumulated amortization at December 31, 2024 | (1,495) | (1,148) | (808) | (3,451) |
| Net value at December 31, 2024 | 511 | 305 | 253 | 1,069 |
(1) see note 7.
Depreciation and amortization of intangible assets amounts to euro 288 million in financial year 2024, of which euro 234 million for acquisition-related intangibles.
In 2024, impairment tests led the Groupe to recognize impairment losses of euro 11 million. In 2023, impairment tests did not lead the Groupe to recognize any impairment losses.
