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Lease liabilities and commitment | 12 Months Ended
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Dec. 31, 2022
Lease Liabilities and Commitment [Abstract] |
Lease liabilities and commitment | Note 10 — Lease liabilities and commitment The Group entered into lease agreements for office space, garage, office equipment and vehicles with expiration dates ranging from 2023 to 2027. The lease terms were between 2 to 6 years. The Company’s lease liabilities payables and commitments for minimum lease payments under these leases as at December 31, 2022 and 2021 are as follows:
|  | December 31, 2022 |  |  | December 31, 2021 |
|  | EUR |  |  | EUR |
Lease liabilities payable: |  |  |  |  |  |
Less than 1 year |  |  | 80,637 |  |  |  | 77,520 |
1 to 3 years |  |  | 141,909 |  |  |  | 147,453 |
3 to 5 years |  |  | 84,864 |  |  |  | 131,904 |
More than 5 years |  |  | - |  |  |  | 16,230 |
|  |  | 307,410 |  |  |  | 373,107 |
A maturity analysis of lease liabilities based on undiscounted gross cash flow is reported in the table below:
|  | December 31, 2022 |  |  | December 31, 2021 |
|  | EUR |  |  | EUR |
Less than 1 year |  | 82,666 |  |  | 80,054 |
1 to 3 years |  |  | 144,273 |  |  |  | 150,793 |
3 to 5 years |  |  | 85,289 |  |  |  | 133,169 |
More than 5 years |  |  | - |  |  |  | 16,250 |
|  |  | 312,228 |  |  |  | 380,266 |
At December 31, 2022, the total cash outflow for leases amount to EUR86,196 (2021: EUR56,996).

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- References No definition available. + Details
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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph C12 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2022-03-24 + Details
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