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Deposits and Prepayments
 6 Months Ended
Jun. 30, 2023
Deposits and prepayments [Abstract]  
Deposits and prepayments

Note 10 — Deposits and prepayments

 

  

June 30,

2023

   December 31, 2022 
   EUR   EUR 
         
Prepayments – outside parties   59,268    82,027 
Other assets   
-
    262,684 
Prepayments – related parties   
-
    96,744 
    59,268    441,455 

 

Deferred offering cost means any fees, commissions, costs, expenses, concessions and other amounts payable to any party, including, without limitation, brokers, underwriters, advisors (accounting, financial, legal and otherwise) and any consultants, in connection with the Company’s initial public offering of Class B Ordinary Shares (“Offering Shares”). The Offering Shares commenced trading on the Nasdaq Capital Market under the symbol “BREA”. The closing of the Offering took place on January 31, 2023. Upon completion of the IPO, these deferred offering costs shall be reclassified from current assets to stockholders’ equity and recorded against the net proceeds from the offering.

 

   June 30,
2023		  

December 31,

2022

 
   EUR   EUR 
Deferred offering costs   
  -
    262,684