XML 45 R25.htm IDEA: XBRL DOCUMENT v3.23.1
General and administrative expenses
 12 Months Ended
Dec. 31, 2022
General and administrative expense [Abstract]  
General and administrative expenses

Note 18 — General and administrative expenses

 

Included within general and administrative expenses are the following expenses.

 

   2022   2021   2020 
   EUR   EUR   EUR 
Advertising and marketing expenses   17,566    1,210    2,529 
Bad debt expenses   5,261    
-
    
-
 
Bank and other charges   4,424    2,718    719 
Cleaning expenses   8,888    9,250    
-
 
Depreciation   96,311    68,881    3,040 
Director’s emoluments (included in note 19)   118,699    58,164    80,660 
Entertainment expenses   33,651    13,172    428 
Insurance   3,190    1,680    
-
 
Listing fee   47,464    
-
    
-
 
Office supplies and administrative expenses   10,453    36,158    1,307 
Professional and consultancy services - third parties   643,825    47,020    6,045 
Professional and consultancy services - related parties   46,000    
-
    
-
 
Expenses on short term leases   2,951    3,597    1,210 
Sponsorship - related party   100,000    30,000    15,000 
Staff costs   38,993    
-
    
-
 
Stamp duties and other taxes   5,214    2,089    315 
Subscriptions   427    5,454    9,469 
Transportation and accommodation   39,466    11,613    10,688 
Utilities   3,344    1,729    
-
 
Other administrative expenses   72,746    23,934    18,807 
    1,298,873    316,669    150,217