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Right-of-use assets | 12 Months Ended
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Dec. 31, 2022
Right-of-Use Assets [Abstract] |
Right-of-use assets | Note 6 — Right-of-use assets
|  | Office space and garage |  |  | Office equipment |  |  | Vehicles |  |  | Total |
|  | EUR |  |  | EUR |  |  | EUR |  |  | EUR |
Cost: |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | - |  |  |  | - |  |  |  | 4,443 |  |  |  | 4,443 |
Additions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
At December 31, 2020 |  |  | - |  |  |  | - |  |  |  | 4,443 |  |  |  | 4,443 |
Additions |  |  | 341,591 |  |  |  | 3,315 |  |  |  | 80,344 |  |  |  | 425,250 |
At December 31, 2021 |  |  | 341,591 |  |  |  | 3,315 |  |  |  | 84,787 |  |  |  | 429,693 |
Additions |  |  | - |  |  |  | - |  |  |  | 22,752 |  |  |  | 22,752 |
Modification of lease |  |  | - |  |  |  | - |  |  |  | (5,482 | ) |  |  | (5,482 | )
At December 31, 2022 |  |  | 341,591 |  |  |  | 3,315 |  |  |  | 102,057 |  |  |  | 446,963 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Depreciation for the year |  |  | - |  |  |  | - |  |  |  | 1,855 |  |  |  | 1,855 |
At December 31, 2020 |  |  | - |  |  |  | - |  |  |  | 1,855 |  |  |  | 1,855 |
Depreciation for the year |  |  | 43,986 |  |  |  | 182 |  |  |  | 20,258 |  |  |  | 64,426 |
At December 31, 2021 |  |  | 43,986 |  |  |  | 182 |  |  |  | 22,113 |  |  |  | 66,281 |
Depreciation for the year |  |  | 62,829 |  |  |  | 660 |  |  |  | 28,804 |  |  |  | 92,293 |
At December 31, 2022 |  |  | 106,815 |  |  |  | 842 |  |  |  | 50,917 |  |  |  | 158,574 |
Carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2020 |  |  | - |  |  |  | - |  |  |  | 2,588 |  |  |  | 2,588 |
At December 31, 2021 |  |  | 297,605 |  |  |  | 3,133 |  |  |  | 62,674 |  |  |  | 363,412 |
At December 31, 2022 |  |  | 234,776 |  |  |  | 2,473 |  |  |  | 51,140 |  |  |  | 288,389 |
Amount recognized in profit and loss
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | EUR |  |  | EUR |  |  | EUR |
Depreciation expense on right-of-use assets |  |  | 92,293 |  |  |  | 64,426 |  |  |  | 1,855 |
Interest expense on lease liabilities |  |  | 3,680 |  |  |  | 2,234 |  |  |  | 28 |
Expenses relating to lease of short-term leases |  |  | 2,951 |  |  |  | 3,597 |  |  |  | 1,210 |

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard -URIDate 2022-03-24 + Details
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