Mess-la is a US-based firm that adheres to GAAP, while Gaudi is based in Germany and adheres to IFRS. It is least likely that:

Gaudi is compliant with IFRS reporting of Long term assets

Gaudi writes up the value of Long-term assets to reflect market values

Mess-la write-up the value of Long term assets to reflect market values

Mess-la reports Long term assets at cost less depreciation