XML 50 R22.htm IDEA: XBRL DOCUMENT
v3.22.1

Fair Value of Financial Instruments | 12 Months Ended
--- | ---
Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract] |
Fair Value of Financial Instruments | FAIR VALUE OF FINANCIAL INSTRUMENTSThe following tables provide the financial assets and liabilities carrying values by category and fair values as of December 31, 2021, December 31, 2020 and December 31, 2019:
|  |  | As of 31/12/2019
|  |  | Carrying value |  | Fair value
|  |  | As per |  | Assets at |  | Loans & |  | Debt at |  | Level 1 |  | Level 2 |  | Level 3
|  |  | statement of |  | fair value |  | receivables |  | amortized |  |  |  |  |  |
|  |  | financial |  | through |  |  |  | cost |  |  |  |  |  |
| (in € thousands) |  | position |  | profit & loss |  |  |  |  |  |  |  |  |  |
| Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans |  | 307 |  |  |  |  | 307 |  |  |  |  |  |  | 307 |  |  |
| Deposits and guarantees |  | 396 |  |  |  |  | 396 |  |  |  |  |  |  | 396 |  |  |
| Trade receivables |  | 207 |  |  |  |  | 207 |  |  |  |  |  |  | 207 |  |  |
| Cash and cash equivalents |  | 276,748 |  |  | 276,748 |  |  |  |  |  |  | 276,748 |  |  |  |  |
| TOTAL - Assets |  | 277,658 |  |  | 276,748 |  |  | 911 |  |  | — |  |  | 276,748 |  |  | 911 |  |  | — |
| Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Conditional advances |  | 3,229 |  |  |  |  |  |  | 3,229 |  |  |  |  |  |  | 3,229 |
| Convertible loans |  | 165,454 |  |  |  |  |  |  | 165,454 |  |  |  |  | 165,454 |  |  |
| Bank loans |  | 2,645 |  |  |  |  |  |  | 2,645 |  |  |  |  | 2,645 |  |  |
| Obligations under finance leases |  | 12,281 |  |  |  |  |  |  | 12,281 |  |  |  |  | 12,281 |  |  |
| Accrued interests |  | 1 |  |  |  |  |  |  | 1 |  |  |  |  | 1 |  |  |
| Other financial loans and borrowings |  | 7 |  |  |  |  |  |  | 7 |  |  |  |  | 7 |  |  |
| Trade payables |  | 32,753 |  |  |  |  |  |  | 32,753 |  |  |  |  | 32,753 |  |  |
| Other payables |  | 527 |  |  |  |  |  |  | 527 |  |  |  |  | 527 |  |  |
| TOTAL - Liabilities |  | 216,898 |  |  | — |  |  | — |  |  | 216,898 |  |  | — |  |  | 213,669 |  |  | 3,229 |
|  |  | As of 31/12/2020
|  |  | Carrying value |  | Fair value
|  |  | As per |  | Assets at |  | Loans & |  | Debt at |  | Level 1 |  | Level 2 |  | Level 3
|  |  | statement of |  | fair value |  | receivables |  | amortized |  |  |  |  |  |
|  |  | financial |  | through |  |  |  | cost |  |  |  |  |  |
| (in € thousands) |  | position |  | profit & loss |  |  |  |  |  |  |  |  |  |
| Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans |  | 352 |  |  |  |  | 352 |  |  |  |  |  |  | 352 |  |  |
| Deposits and guarantees |  | 418 |  |  |  |  | 418 |  |  |  |  |  |  | 418 |  |  |
| Trade receivables |  | 793 |  |  |  |  | 793 |  |  |  |  |  |  | 793 |  |  |
| Cash and cash equivalents |  | 171,029 |  |  | 171,029 |  |  |  |  |  |  | 171,029 |  |  |  |  |
| TOTAL - Assets |  | 172,592 |  |  | 171,029 |  |  | 1,563 |  |  | 0 |  | 171,029 |  |  | 1,563 |  |  | 0
| Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Conditional advances |  | 3,229 |  |  |  |  |  |  | 3,229 |  |  |  |  |  |  | 3,229 |
| Convertible loans |  | 170,782 |  |  |  |  |  |  | 170,782 |  |  |  |  | 170,782 |  |  |
| Bank loans |  | 1,540 |  |  |  |  |  |  | 1,540 |  |  |  |  | 1,540 |  |  |
| Obligations under finance leases |  | 10,131 |  |  |  |  |  |  | 10,131 |  |  |  |  | 10,131 |  |  |
| Other financial loans and borrowings |  | 7 |  |  |  |  |  |  | 7 |  |  |  |  | 7 |  |  |
| Trade payables |  | 20,337 |  |  |  |  |  |  | 20,337 |  |  |  |  | 20,337 |  |  |
| Other payables |  | 569 |  |  |  |  |  |  | 569 |  |  |  |  | 569 |  |  |
| TOTAL - Liabilities |  | 206,596 |  |  | 0 |  | 0 |  | 206,596 |  |  | 0 |  | 203,367 |  |  | 3,229 |
|  |  | As of 31/12/2021
|  |  | Carrying value |  | Fair value
|  |  | As per |  | Assets at |  | Loans & |  | Debt at |  | Level 1 |  | Level 2 |  | Level 3
|  |  | statement of |  | fair value |  | receivables |  | amortized |  |  |  |  |  |
|  |  | financial |  | through |  |  |  | cost |  |  |  |  |  |
| (in € thousands) |  | position |  | profit & loss |  |  |  |  |  |  |  |  |  |
| Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Equity investments |  | 3,133 |  |  | 3,133 |  |  |  |  |  |  |  |  |  |  | 3,133 |
| Loans |  | 388 |  |  |  |  | 388 |  |  |  |  |  |  | 388 |  |  |
| Deposits and guarantees |  | 397 |  |  |  |  | 397 |  |  |  |  |  |  | 397 |  |  |
| Trade receivables |  | 57 |  |  |  |  | 57 |  |  |  |  |  |  | 57 |  |  |
| Cash and cash equivalents |  | 258,756 |  |  | 258,756 |  |  |  |  |  |  | 258,756 |  |  |  |  |
| TOTAL - Assets |  | 262,731 |  |  | 261,889 |  |  | 842 |  |  | — |  |  | 258,756 |  |  | 842 |  |  | 3,133 |
| Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Conditional advances |  | 3,229 |  |  |  |  |  |  | 3,229 |  |  |  |  |  |  | 3,229 |
| Convertible loans |  | 48,097 |  |  |  |  |  |  | 48,097 |  |  |  |  | 48,097 |  |  |
| Bank loans |  | 15,824 |  |  |  |  |  |  | 15,824 |  |  |  |  | 15,824 |  |  |
| Obligations under finance leases |  | 7,069 |  |  |  |  |  |  | 7,069 |  |  |  |  | 7,069 |  |  |
| Accrued interests |  | 16 |  |  |  |  |  |  | 16 |  |  |  |  | 16 |  |  |
| Trade payables |  | 12,304 |  |  |  |  |  |  | 12,304 |  |  |  |  | 12,304 |  |  |
| Other payables |  | 579 |  |  |  |  |  |  | 579 |  |  |  |  | 579 |  |  |
| TOTAL - Liabilities |  | 87,118 |  |  | — |  |  | — |  |  | 87,118 |  |  | — |  |  | 83,889 |  |  | 3,229 |
About the equity investment in the table above: As the equity investment was made on December 16, 2021, we believe that fair market value as of December 31, 2021 is consistent with the cost of the investment.

X
- Definition The entire disclosure for fair value measurement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS13_g91-99_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration