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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment [Abstract] |
Property, plant and equipment | Note 5 — Property, plant and equipment
|  | Office equipment |  |  | Leasehold improvement |  |  | Total |
|  | EUR |  |  | EUR |  |  | EUR |
Cost: |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | 5,923 |  |  |  | - |  |  |  | 5,923 |
Additions |  |  | - |  |  |  | - |  |  |  | - |
At December 31, 2020 |  |  | 5,923 |  |  |  | - |  |  |  | 5,923 |
Additions |  |  | 9,153 |  |  |  | 7,200 |  |  |  | 16,353 |
At December 31, 2021 |  |  | 15,076 |  |  |  | 7,200 |  |  |  | 22,276 |
Additions |  |  | 1,209 |  |  |  | - |  |  |  | 1,209 |
At December 31, 2022 |  |  | 16,285 |  |  |  | 7,200 |  |  |  | 23,485 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | 2,461 |  |  |  | - |  |  |  | 2,461 |
Depreciation for the year |  |  | 1,185 |  |  |  | - |  |  |  | 1,185 |
At December 31, 2020 |  |  | 3,646 |  |  |  | - |  |  |  | 3,646 |
Depreciation for the year |  |  | 3,015 |  |  |  | 1,440 |  |  |  | 4,455 |
At December 31, 2021 |  |  | 6,661 |  |  |  | 1,440 |  |  |  | 8,101 |
Depreciation for the year |  |  | 2,579 |  |  |  | 1,440 |  |  |  | 4,019 |
At December 31, 2022 |  |  | 9,240 |  |  |  | 2,880 |  |  |  | 12,120 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2020 |  |  | 2,277 |  |  |  | - |  |  |  | 2,277 |
At December 31, 2021 |  |  | 8,415 |  |  |  | 5,760 |  |  |  | 14,175 |
At December 31, 2022 |  |  | 7,045 |  |  |  | 4,320 |  |  |  | 11,365 |
Depreciation expenses for the years ended December 31, 2022, 2021 and 2020 amounted to EUR4,019, EUR4,455 and EUR1,185, respectively, which were included in general and administrative expenses.

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS16_g73-79__IAS16_g73-79_TI -URIDate 2022-03-24 + Details
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