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v3.24.1

CONSOLIDATED STATEMENTS OF CASH FLOWS - EUR (€) € in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Operating Activities |  |
Net loss | € (3,836) | € (3,484)
Add: |  |
Net interest expense and other financing charges | 2,149 | 1,098
Depreciation and amortization | 13,067 | 8,454
Share based compensation | 2,055 | 3,773
(Loss) gain on remeasurement of derivative liability | 47 | (13)
Gain on settlement of convertible debt | (595) |
Gain on remeasurement of consideration receivable |  | (37)
(Loss) gain on remeasurement of deferred consideration | 440 | (804)
Unrealized foreign exchange gain (loss) | (591) | 4
Transaction and acquisition costs attributable to convertible debt |  | 121
Income tax expense | 910 | 1,558
Adjustments to reconcile profit (loss) before working capital changes and income tax payable | 13,646 | 10,670
Change in working capital | (455) | (3,646)
Income tax paid | (1,452) | (1,271)
Cash Flows From Operating Activities | 11,739 | 5,753
Investing Activities |  |
Purchases of property and equipment | (332) | (544)
Additions of intangible assets | (9,391) | (7,377)
Proceeds from sale of discontinued operations |  | 91
Consideration paid upon business combination |  | (8,488)
Cash acquired from business combination |  | 266
Prepaid consideration |  | (821)
Cash Flows Used In Investing Activities | (9,723) | (16,873)
Financing Activities |  |
Proceeds from exercise of stock options | 440 | 14
Repayment of convertible debt | (3,693) |
Proceeds from convertible debt, net of costs |  | 8,053
Repayment of lease liability | (595) | (188)
Repayment of loans | (109) | (661)
Interest income | 1 | 13
Interest and financing fees | (210) | (334)
Cash Flows (Used In) Generated from Financing Activities | (4,166) | 6,897
Effect of foreign currency exchange rate changes on cash and cash equivalents | (341) | (496)
Change in Cash and Cash Equivalents | (2,491) | (4,719)
Cash and cash equivalents at beginning of year | 11,287 | 16,006
Cash and Cash Equivalents at end of year | € 8,796 | € 11,287

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