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Financial Instruments, Financial Risks and Capital Management (Tables) | 6 Months Ended
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Jun. 30, 2023
Financial Instruments, Financial Risks and Capital Management [Abstract] |
Schedule of Financial Instruments | The following table sets out the financial instruments as at the end of the reporting period:
|  | June 30, 2023 |  |  | December 31, 2022 |
|  | EUR |  |  | EUR |
Financial assets |  |  |  |  |  |
Financial assets at amortized cost |  |  | 4,717,014 |  |  |  | 383,890 |
Financial liabilities |  |  |  |  |  |  |  |
Financial liabilities at amortized cost |  |  | 720,048 |  |  |  | 896,422 |
Lease liabilities |  |  | 4,697 |  |  |  | 307,410 |
Schedule of Current Credit Risk Grading Framework Comprises | The Group’s current credit risk grading framework comprises the following categories:
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 | The table below details the credit quality of the Group’s financial assets as well as maximum exposure to credit risk by credit risk rating grades:
Financial assets at amortized cost |  | 12-month or lifetime ECL |  | Gross carrying amount EUR |  |  | Loss allowance EUR |  |  | Net carrying amount EUR |
As at June 30, 2022 |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Lifetime ECL – Not credit-impaired |  |  | 70,834 |  |  |  | - |  |  |  | 70,834 |
Other receivables |  | 12-month ECL |  |  | 19,838 |  |  |  | - |  |  |  | 19,838 |
|  |  |  |  | 90,672 |  |  |  | - |  |  |  | 90,672 |
As at December 31, 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 |
As at June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Lifetime ECL – Not credit-impaired |  |  | 33,726 |  |  |  | - |  |  |  | 33,726 |
Other receivables |  | 12-month ECL |  |  | 64,227 |  |  |  | - |  |  |  | 64,227 |
|  |  |  |  | 97,953 |  |  |  | - |  |  |  | 97,953 |
Schedule of Details the Group’s Contractual Maturity | The following table details the Group’s contractual maturity for its non-derivative financial liabilities. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay.
|  | Interest rate |  |  | On demand or within 1 year |  |  | Over 1 year |  |  | Total undiscounted cash flow |  |  | Total carrying amount |
|  | % |  |  | EUR |  |  | EUR |  |  | EUR |  |  | EUR |
June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | - |  |  |  | 479,988 |  |  |  | - |  |  |  | 479,988 |  |  |  | 479,988 |
Fixed interest rate instruments |  |  | 0.75 |  |  |  | 6,346 |  |  |  | 19,039 |  |  |  | 25,385 |  |  |  | 25,000 |
Lease liabilities |  |  | 0.75 |  |  |  | 86,660 |  |  |  | 278,625 |  |  |  | 365,285 |  |  |  | 359,113 |
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 |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | - |  |  |  | 128,910 |  |  |  | - |  |  |  | 128,910 |  |  |  | 128,910 |
Fixed interest rate instruments |  |  | 0.75 |  |  |  | 6,203 |  |  |  | 15,713 |  |  |  | 21,916 |  |  |  | 21,916 |
Lease liabilities |  |  | - |  |  |  | 4,697 |  |  |  | - |  |  |  | 4,697 |  |  |  | 4,697 |

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