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RIGHT OF USE ASSETS - Reconciliation of right of use assets (Details) - EUR (€) € in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
RIGHT OF USE ASSETS |  |
Beginning balance | € 576 |
Amortization expense on right of use assets | 579 | € 230
Ending balance | 3,233 | 576
Cost |  |
RIGHT OF USE ASSETS |  |
Beginning balance | 1,311 | 994
Additions | 3,389 | 135
Acquired through business combination (Note 6) |  | 177
Effect of movement in exchange rates | 65 | 4
Modification | (256) |
Disposal | (74) |
Ending balance | 4,434 | 1,311
Accumulated Amortization |  |
RIGHT OF USE ASSETS |  |
Beginning balance | (735) | (415)
Amortization expense on right of use assets | (579) | (230)
Effect of movement in exchange rates | 39 | (90)
Disposal | (74) |
Ending balance | € (1,201) | € (735)

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- Definition The amount of additions to right of use assets acquired through business combinations. + References No definition available. + Details
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- Definition The change in right of use assets due to disposals. + References No definition available. + Details
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- Definition The change in right of use assets due to the effect of movement in exchange rates. + References No definition available. + Details
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- Definition The change in right of use assets due to modifications. + References No definition available. + Details
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- Definition The amount of additions to right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_h&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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