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Property, Plant and Equipment

12 Months Ended

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.