| (in millions of euros) | Intangible assets with a finite useful life | Total intangible assets | ||
|---|---|---|---|---|
| Client relationships | Software, technology and other | Brands | ||
| 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 |
| Acquisitions | - | 115 | - | 115 |
| Change in scope | 108 | 57 | - | 165 |
| Disposals | - | (23) | - | (23) |
| Foreign exchange and others | (211) | (171) | (119) | (501) |
| Gross values at December 31, 2025 | 1,903 | 1,431 | 942 | 4,276 |
|
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) |
| Depreciation | (71) | (117) | (93) | (281) |
| Impairment loss(1) | - | - | - | - |
| Disposals | - | 23 | - | 23 |
| Foreign exchange and others | 146 | 128 | 93 | 367 |
| Accumulated amortization at December 31, 2025 | (1,420) | (1,114) | (808) | (3,342) |
| Net value at December 31, 2025 | 483 | 317 | 134 | 934 |
Depreciation and amortization of intangible assets amounts to euro 281 million in financial year 2025, of which euro 212 million for acquisition-related intangibles.
In 2025, impairment tests did not lead the Group to recognize any impairment loss. In 2024, impairment tests led the Groupe to recognize impairment losses of euro 11 million.
