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Trade and Other Payables | 6 Months Ended
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Jun. 30, 2023
Trade and Other Payables [Abstract] |
Trade and other payables | Note 14 — Trade and other payables
|  | June 30, 2023 |  |  | December 31, 2022 |
|  | EUR |  |  | EUR |
Trade payables – outside parties |  |  | 319,279 |  |  |  | 100,791 |
Trade payables – related parties |  |  | 25,695 |  |  |  | 29,533 |
Other payables – outside parties |  |  | 77,792 |  |  |  | 512,698 |
Other payables – related parties |  |  | - |  |  |  | 7,235 |
|  |  | 422,766 |  |  |  | 650,258 |
Trade payables are unsecured and are usually paid within 30 days of recognition. The carrying amounts of trade and other payables are considered to be the same as their fair values, due to their short-term nature. Trade payables mainly represents trade payables due to vendors, including independent third party and related parties, who delivered the consultancy services. Other payable mainly represents deferred revenue, VAT and other tax payables. The largest related party trade payable represents 40% of the total trade payable – related parties as at June 30, 2023 and relates to rent for the facilities at Sportski Centar Pandev. This related party agreement is at market value and is recorded accordingly.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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