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Reconciliation of Liabilities arising from Financing Activities
 12 Months Ended
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).