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Very interesting plant, I only discovered it few days ago (thanks Machi), and can't stop seeing them almost everywhere ever since. It grows forming roundish plaques on tree bark, very-dark-brown to black, any size between 5 to 20 cm across. The growth is scaly (as seen in pic N°1) and tightly attached to tree bark.
Found on a living tree bordering the pathway through mixed forest (oak, beech, spruce and fir), on lower slopes of Jura mountain range, in Geneva lake valley.