21. Other assets and liabilities

Other assets mainly comprise accrued income, prepaid expenses and deferred expenditure but also smaller investments made by the Group (via SIG InnoVentures AG) in early-stage companies to support the development of future packaging solutions (see note 27). The Group’s derivative assets and liabilities are presented as part of other assets or other liabilities. The derivatives primarily relate to commodity and foreign currency derivatives but also to an interest rate swap. See notes 26 and 32 for additional details about the Group’s derivatives.

Composition of other assets

Composition of other assets

(In € million)

 

As of
Dec. 31, 2025

 

As of
Dec. 31, 2024

Derivative assets

 

8.8

 

11.1

Assets held for sale

 

 

13.1

Other current assets

 

26.1

 

23.1

Other current assets

 

34.9

 

47.3

Derivative assets

 

 

0.2

Other non-current assets

 

23.5

 

29.1

Other non-current assets

 

23.5

 

29.3

Total other current and non-current assets

 

58.4

 

76.6

See note 9 for details about the Group’s chilled carton production plant in Shanghai that was classified as held for sale as of December 31, 2024, and subsequently sold in October 2025.

Composition of other liabilities

Composition of other liabilities

(In € million)

 

As of
Dec. 31, 2025

 

As of
Dec. 31, 2024

Derivative liabilities

 

14.7

 

9.0

Other current liabilities

 

14.7

 

9.0

Contingent consideration

 

 

3.7

Other non-current liabilities

 

 

3.7

Total other current and non-current liabilities

 

14.7

 

12.7

See notes 9 and 32 for details about the contingent consideration, which relates to the acquisition of Scholle IPN.

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