XML 31 R22.htm IDEA: XBRL DOCUMENT v3.23.4
Deferred Revenue
6 Months Ended
Jun. 30, 2023
Deferred revenue [Abstract]  
Deferred revenue

Note 15 — Deferred revenue

 

Deferred revenue, also known as unearned revenue, represents amounts received or invoiced in advance of delivering goods or rendering services. These amounts are recognized as revenue when the performance obligations under the contracts are fulfilled. The Company accounts for deferred revenue in accordance with IFRS –5 - Revenue from Contracts with Customers.

 

   June 30,
2023
  

December 31,

2022

 
   EUR   EUR 
Deferred revenue – outside parties   224,248    224,248