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Financial Instruments, Financial Risks and Capital Management (Tables)
 6 Months Ended
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