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Income tax (Tables) | 12 Months Ended
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Dec. 31, 2023
Income tax |
Schedule of tax reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | EUR k |  | EUR k |  | EUR k
Loss before tax |  | (412,498) | ​ | (249,155) | ​ | (259,969)
Expected tax benefit (based on statutory tax rate of 29.48% in 2023, 2022 and 2021) |  | 121,584 | ​ | 73,426 | ​ | 76,626
Recognition of tax loss carryforwards recognized in prior years | ​ | — | ​ | 327 | ​ | —
Effects from differences between Group and local tax rates |  | (8) | ​ | (2) | ​ | (2)
Non-recognition of tax loss carryforwards |  | (114,999) | ​ | (69,724) | ​ | (81,392)
Non-recognition of deferred tax assets |  | (7,363) | ​ | (626) | ​ | —
Recognition of deferred tax assets | ​ | — | ​ | — | ​ | 3,717
Non-deductible expenses for tax purposes |  | — | ​ | (119) | ​ | (706)
Additions for local trade taxes |  | (176) | ​ | (330) | ​ | —
Other non-deductible expenses |  | (101) | ​ | — | ​ | —
Other effects |  | 1,845 | ​ | (2,826) | ​ | 1,599
Effective tax benefit / (expense) |  | 782 | ​ | 126 | ​ | (198)
Schedule of deferred taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | January 01, 2023 |  | Recognized in |  | Acquired in |  | December 31, 2023
​ |  | Net balance |  | profit and loss |  | Equity |  | Business combination |  | Net balance |  | DTA |  | DTL
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k
Non-current assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Intangible assets | ​ | (1,412) | ​ | 188 |  | — | ​ | — | ​ | (1,224) |  | — |  | (1,224)
Property, plant and equipment | ​ | (2,774) | ​ | (665) |  | — | ​ | — | ​ | (3,439) |  | — |  | (3,439)
Right-of-use assets | ​ | (12,364) | ​ | 312 |  | — | ​ | — | ​ | (12,052) |  | — |  | (12,052)
Other assets | ​ | (90) | ​ | 90 |  | — | ​ | — | ​ | — |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current assets | ​ |  | ​ |  |  |  | ​ |  | ​ |  |  |  |  |
Inventories | ​ | — | ​ | 52 |  | — | ​ | — | ​ | 52 |  | 52 |  | —
Trade receivables | ​ | (47) | ​ | 62 |  | — | ​ | — | ​ | 15 |  | 15 |  | —
Prepaid expenses and other assets | ​ | 1,428 | ​ | — |  | — | ​ | — | ​ | 1,428 |  | 1,428 |  | —
Cash and cash equivalents | ​ | (1,014) | ​ | 1,003 |  | — | ​ | — | ​ | (11) |  | 1 |  | (12)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non - current liabilities | ​ |  | ​ |  |  |  | ​ |  | ​ |  |  |  |  |
Lease liabilities (Non-current ) | ​ | 10,514 | ​ | (14) |  | — | ​ | — | ​ | 10,500 |  | 10,500 |  | —
Other liabilities (Non-current) | ​ | 51 | ​ | (118) |  | — | ​ | — | ​ | (67) |  | — |  | (67)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current liabilities | ​ |  | ​ |  |  |  | ​ |  | ​ |  |  |  |  |
Lease liabilities (Current) | ​ | 1,345 | ​ | (152) |  | — | ​ | — | ​ | 1,193 |  | 1,193 |  | —
Trade and other payables | ​ | (184) | ​ | 42 |  | — | ​ | — | ​ | (142) |  | — |  | (142)
Other liabilities (Current) | ​ | 420 | ​ | (508) |  | — | ​ | — | ​ | (88) |  | 49 |  | (137)
Tax losses carried forward | ​ | 1,411 | ​ | 3,122 |  | — | ​ | — | ​ | 4,533 |  | 4,533 |  | —
Share-based payments | ​ | 3,994 | ​ | (3,498) |  | — | ​ | — | ​ | 496 |  | 496 |  | —
Netting | ​ | — | ​ | — |  | — | ​ | — | ​ | — |  | (10,490) |  | 10,490
Deferred Taxes Total | ​ | 1,278 | ​ | (84) |  | — | ​ | — | ​ | 1,194 |  | 7,777 |  | (6,583)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | January 01,2022 | ​ | Recognized in | ​ | Acquired in | ​ | ​ | December 31, 2022
​ |  | Net balance |  | profit and loss |  |  | Equity |  | Business combination |  |  | Net balance |  | DTA |  | DTL
​ | ​ | EUR k | ​ | EUR k | ​ | ​ | EUR k | ​ | EUR k | ​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Non-current assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Intangible assets | ​ | — |  | — | ​ | ​ | — | ​ | (1,412) | ​ | ​ | (1,412) | ​ | — | ​ | (1,412)
Property, plant and equipment | ​ | (5) |  | (2,769) | ​ | ​ | — | ​ | — | ​ | ​ | (2,774) | ​ | 34 | ​ | (2,808)
Right-of-use assets | ​ | (663) |  | (11,701) | ​ | ​ | — | ​ | — | ​ | ​ | (12,364) | ​ | — | ​ | (12,364)
Other assets | ​ | — |  | (90) | ​ | ​ | — | ​ | — | ​ | ​ | (90) | ​ | — | ​ | (90)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Inventories | ​ | (9) | ​ | 9 | ​ | ​ | — | ​ | — | ​ | ​ | — | ​ | — | ​ | —
Trade receivables | ​ | 97 |  | (144) | ​ | ​ | — | ​ | — | ​ | ​ | (47) | ​ | — | ​ | (47)
Prepaid expenses and other assets | ​ | (181) |  | 1,609 | ​ | ​ | — | ​ | — | ​ | ​ | 1,428 | ​ | 1,428 | ​ | —
Cash and cash equivalents | ​ | (87) |  | (927) | ​ | ​ | — | ​ | — | ​ | ​ | (1,014) | ​ | — | ​ | (1,014)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non - current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Lease liabilities (Non-current) | ​ | 622 |  | 9,892 | ​ | ​ | — | ​ | — | ​ | ​ | 10,514 | ​ | 10,514 | ​ | —
Other liabilities (Non-current) | ​ | (129) |  | 180 | ​ | ​ | — | ​ | — | ​ | ​ | 51 | ​ | 84 | ​ | (33)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Lease liabilities (Current) | ​ | 156 |  | 1,189 | ​ | ​ | — | ​ | — | ​ | ​ | 1,345 | ​ | 1,345 | ​ | —
Trade and other payables | ​ | (23) | ​ | (161) | ​ | ​ | — | ​ | — | ​ | ​ | (184) | ​ | — | ​ | (184)
Other liabilities (Current) | ​ | 20 |  | 400 | ​ | ​ | — | ​ | — | ​ | ​ | 420 | ​ | 625 | ​ | (205)
Tax losses carried forward | ​ | 294 | ​ | (276) | ​ | ​ | — | ​ | 1,393 | ​ | ​ | 1,411 | ​ | 1,411 | ​ | —
Share-based payments | ​ | 2,769 | ​ | 2,815 | ​ | ​ | (1,590) | ​ | — | ​ | ​ | 3,994 | ​ | 3,994 | ​ | —
Netting | ​ | — | ​ | — | ​ | ​ | — | ​ | — | ​ | ​ | — | ​ | (11,466) | ​ | 11,466
Deferred Taxes Total | ​ | 2,861 |  | 26 | ​ | ​ | (1,590) | ​ | (19) | ​ | ​ | 1,278 | ​ | 7,969 | ​ | (6,691)
Schedule of unused tax losses carried forward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax loss carryforwards |  | 2021 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k
Unused tax losses for corporate income tax |  | 1,180,227 |  | 1,427,735 |  | 1,700,475
Unused tax losses for trade tax | ​ | 1,175,846 |  | 1,419,217 |  | 1,685,517
Unused interest carryforward ("Zinsschranke") |  | 2,879 | ​ | — | ​ | —

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References No definition available. + Details
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