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Consolidated Statements of Financial Position (Unaudited)
Jun. 30, 2023
EUR (€)
Dec. 31, 2022
EUR (€)
Non-current assets    
Property, plant and equipment, net € 14,758 € 11,365
Financial assets at fair value through profit and loss 123,670
Intangible assets 869,000
Right-of-use assets 288,389
Non-current assets 1,007,428 299,754
Current assets    
Deferred offering costs 262,684
Trade and other receivables – outside parties 97,953 32,252
Trade and other receivables – related parties 4,409
Deposits and prepayments – outside parties 59,268 82,027
Deposits and prepayments – related parties 96,744
Cash and cash equivalents 4,619,061 347,229
Total current assets 4,776,282 825,345
Total assets 5,783,710 1,125,099
Shareholders’ equity (deficit)    
Non-controlling interests deficit 78,766
Subscription receivable (935) (935)
Accumulated other comprehensive income 16,238 26,773
Other reserves 7,497,192 1,302,846
Accumulated deficit (3,024,789) (1,506,191)
Total shareholders’ equity (deficit) 4,619,852 (131,213)
Non-current liabilities    
Contingent consideration 167,000
Warrant liabilities 194,321  
Non-current lease liabilities 226,773
Non-current loan payable 15,713 15,713
Non-current liabilities 377,034 242,486
Current liabilities    
Trade and other payables – outside parties 319,279 613,489
Trade and other payables – related parties 25,695 36,769
Deferred revenue – outside parties 224,248 224,248
Current lease liabilities 4,697 80,637
Income tax payable 77,792 52,480
Current loan payable 135,113 6,203
Total current liabilities 786,824 1,013,826
Total shareholders’ deficit and liabilities 5,783,710 1,125,099
Class A Ordinary shares    
Shareholders’ equity (deficit)    
Ordinary shares value 35,988 35,988
Class B Ordinary shares    
Shareholders’ equity (deficit)    
Ordinary shares value € 17,392 € 10,306