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Financial Instruments, Financial Risks and Capital Management (Tables)
 12 Months Ended
Dec. 31, 2022
Financial Instruments, Financial Risks and Capital Management [Abstract]  
Schedule of table sets out the financial instruments
  

December 31,

2022

  

December 31,

2021

 
   EUR   EUR 
Financial assets        
Financial assets at amortized cost   383,890    151,384 
           
Financial liabilities          
Financial liabilities at amortized cost   896,422    414,575 
Lease liabilities   307,410    373,107 

 
Schedule of current credit risk grading framework comprises
Category   Description   Basis of recognizing ECL
Low risk   The counterparty has a low risk of default and does not have any past-due amounts.   12-month ECL
Doubtful   There have been significant increases in credit risk since initial recognition through information developed internally or external resources.   Lifetime ECL—not credit-impaired
In default   There is evidence indicating the asset is credit-impaired.   Lifetime ECL—credit-impaired
Write-off   There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery.   Amount is written off

 
Schedule of the credit quality of the group’s financial assets
Financial assets at amortized cost  12-month or lifetime ECL  Gross
carrying
amount
EUR		   Loss
allowance
EUR		   Net
carrying
amount
EUR		 
2022                  
Trade receivables  Lifetime ECL – Not credit-impaired   31,660    
         -
    31,660 
Other receivables  12-month ECL   5,001    
-
    5,001 
       36,661    
-
    36,661 
2021                  
Trade receivables  Lifetime ECL – Not credit-impaired   120,363    
-
    120,363 
Other receivables  12-month ECL   4,064    
-
    4,064 
       124,427    
-
    124,427 

 
Schedule of details the group’s contractual maturity
   Interest rate   On demand or
within 1 year		   Over 1 year   Total
undiscounted
cash flow		   Total
carrying
amount		 
   %   EUR   EUR   EUR   EUR 
December 31, 2022                    
Non-interest bearing   -    874,506    
-
    874,506    874,506 
Fixed interest rate instruments   0.75    6,346    15,866    22,212    21,916 
Lease liabilities   0.75 – 8.1    82,666    229,562    312,228    307,410 
                          
December 31, 2021                         
Non-interest bearing   -    389,573    
-
    389,573    389,573 
Fixed interest rate instruments   0.75    3,267    22,212    25,479    25,000 
Lease liabilities   0.75    80,054    300,212    380,266    373,107