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Consolidated Statements of Financial Position - EUR (€)
Dec. 31, 2022
Dec. 31, 2021
Non-current assets    
Property, plant and equipment, net € 11,365 € 14,175
Right-of-use assets 288,389 363,412
Total non-current assets 299,754 377,587
Current assets    
Deferred offering costs 262,684
Trade and other receivables – outside parties 32,252 121,760
Trade and other receivables – related parties 4,409 2,667
Deposits and prepayments – outside parties 82,027 40,649
Deposits and prepayments – related parties 96,744 28,545
Cash and cash equivalents 347,229 26,957
Total current assets 825,345 220,578
Total assets 1,125,099 598,165
Shareholders’ deficit    
Ordinary shares Class A, US$0.005 par value, 50,000,000 Class A ordinary shares authorized, 7,700,000 and 2,850,000 shares issued and 2,850,000 shares issued as of December 31, 2022 and 2021, respectively1 [1] 35,988 13,466
Ordinary shares Class B, US$0.005 par value, 250,000,000 Class B ordinary shares authorized, 2,205,000 and 100,000 shares issued as of December 31, 2022 and 2021, respectively1 [1] 10,306 473
Subscription receivable (935) (13,939)
Accumulated other comprehensive income 26,773
Other reserves 1,302,846 25,515
Accumulated deficit (1,506,191) (279,336)
Total shareholders’ deficit (131,213) (253,821) [2]
Non-current liabilities    
Non-current lease liabilities 226,773 295,587
Non-current loan payable 15,713 21,916
Total non-current liabilities 242,486 317,503
Current liabilities    
Trade and other payables – outside parties 613,489 297,492
Trade and other payables – related parties 36,769 42,712
Deferred revenue – outside parties 224,248 29,371
Loan from a shareholder 20,000
Current lease liabilities 80,637 77,520
Provisions 11,000
Income tax payable 52,480 53,304
Current loan payable 6,203 3,084
Total current liabilities 1,013,826 534,483
Total shareholders’ deficit and liabilities € 1,125,099 € 598,165
[1] The share amounts are presented on a retrospective basis for founder shares.
[2] The share amounts are presented on a retrospective basis for founder shares.