The breakdown and movements in other intangible assets during 2023 and 2022 are as follows: 

The balances of this heading at 31 December 2023 and 2022 are the following: 

Details of the cost of fully amortised intangible assets in use at 31 December 2023 and 2022 are as follows:

5.2. Goodwill

The changes during 2023 and 2022 are detailed below:

These amounts correspond to the Supralon Group CGU (2,717 thousand euros) in the "Rest of Europe and Asia" geographical region, and to the CGU transfer of ingredients (888 thousand euros) in the North America geographical region.

Impairment test

Below, we provide details of the calculation used in the impairment test for the different goodwill recognised at 31 December 2023.

(a) CGU Supralon Group

Goodwill for the sum of 2,717 thousand euros, recognised on the Group’s consolidated balance sheet corresponds to the Supralon Group, whose CGU corresponds to the legal company or subgroup, dedicated to the production and distribution of casings for the meat industry.

5-year projections were done, in which Management established forecasted business figures broken down by CGU managers (by year, country, customer, average product sales prices) based on historic data (internal/external sources), market, competition scenarios, information on new products and those in development, and actions to be implemented aimed at geographical expansion, and available macroeconomic forecasts.

As a result of this analysis, the Directors consider that at 31 December 2023, there were no indications that any impairment losses should be recorded.

(b) Transfer of ingredients

Goodwill recognised in the Group's consolidated balance sheet at 31 December 2023 amounted to 888 thousand euros.

The transfer of ingredients CGU is a pioneer in the industry, having developed innovative products with value-added technology, such as casings capable of transferring ingredients: spices, flavours, aromas and colours to cold meats and other meat products in natura. The products thus obtained significantly facilitate certain production processes of our customers and improve consumer experience.

The assumptions include an increasing volume of sales during the first year’s activity. 5-year projections were done, in which Management established forecasted business figures broken down by CGU managers (by year, country, customer, average product sales prices) based on historic data (internal/external sources), market, competition scenarios, information on new products and those in development, and actions to be implemented aimed at geographical expansion, and available macroeconomic forecasts.

As a result of this analysis, the Directors consider that at 31 December 2023, there were no indications that any impairment losses should be recorded.