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Reconciliation of Liabilities arising from Financing Activities | 12 Months Ended
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Dec. 31, 2022
Reconciliation of Liabilities arising from Financing Activities [Abstract] |
Reconciliation of liabilities arising from financing activities | Note 23 — Reconciliation of liabilities arising from financing activities
|  | Loan payable |  |  | Loan from a shareholder |  |  | Lease liabilities |  |  | Total |
|  | EUR |  |  | EUR |  |  | EUR |  |  | EUR |
At January 1, 2020 |  |  | - |  |  |  | - |  |  |  | 4,474 |  |  |  | 4,474 |
Financing cash flows |  |  | 25,000 |  |  |  | - |  |  |  | (1,883 | ) |  |  | 23,117 |
Interest expenses |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  | 28 |
At December 31, 2020 |  |  | 25,000 |  |  |  | - |  |  |  | 2,619 |  |  |  | 27,619 |
Financing cash flows |  |  | - |  |  |  | 20,000 |  |  |  | (56,996 | ) |  |  | (36,996 | )
New leases entered |  |  | - |  |  |  | - |  |  |  | 425,250 |  |  |  | 425,250 |
Interest expenses |  |  | - |  |  |  | - |  |  |  | 2,234 |  |  |  | 2,234 |
At December 31, 2021 |  |  | 25,000 |  |  |  | 20,000 |  |  |  | 373,107 |  |  |  | 418,107 |
Financing cash flows |  |  | (3,084 | ) |  |  | (20,000 | ) |  |  | (86,196 | ) |  |  | (109,280 | )
New leases entered |  |  | - |  |  |  | - |  |  |  | 22,752 |  |  |  | 22,752 |
Change on modification of lease |  |  | - |  |  |  | - |  |  |  | (5,933 | ) |  |  | (5,933 | )
Interest expenses |  |  | - |  |  |  | - |  |  |  | 3,680 |  |  |  | 3,680 |
At December 31, 2022 |  |  | 21,916 |  |  |  | - |  |  |  | 307,410 |  |  |  | 329,326 |
Net proceeds from shares issuance for cash in 2022 was EUR1,346,607 (2021 and 2020: nil).

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- Definition The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 11 -IssueDate 2022-03-24 -Paragraph C12 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=11&code=ifrs-tx-2022-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2022-03-24 + Details
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