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v3.26.1

Consolidated Statements of Cash Flows - EUR (€) € in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Statement of cash flows [abstract] |  |  |
Net loss | € (378,045) | € (5,049) | € (4,911)
Net loss from discontinued operations | (711) | (1,212) | (1,732)
Net loss from continuing operations | (377,334) | (3,837) | (3,179)
Adjust net loss for items not involving cash: |  |  |
Depreciation and amortization (Note 2 and 10) | 1,176 | 85 | 32
Credit losses (Note 11) | 1,540 |  |
Impairment on non-financial assets (Note 7) | 81,999 |  |
Deferred tax benefit (Note 2) | (1,649) |  |
Net impairment loss on prepayment for digital assets (Note 9) | 14,426 |  |
Impairment on receivable for private company shares (Note 2) | 882 |  |
Fair value gain on financial assets at FVTPL |  | 7 |
Gain on previously held interest in acquired entity (Note 2) | (2,042) |  |
Staking income from digital assets (Note 9) | (1,535) |  |
Change in warrant expense (Note 13) | (44) | 14 | (164)
Share-based compensation (Note 5, Note 14) | 269,125 | 961 | 280
Change in contingent consideration | (14) | (61) | 39
Interest expense | 251 |  |
Debt conversion | 42 |  |
Interest paid on long term borrowing |  | (5) |
Changes in working capital items: |  |  |
Accounts receivable and other receivables, net | (3,121) | (317) | 10
Prepayment and other current assets | (726) | (163) | 94
Accounts payable | 4,715 | 467 | 478
Contract liabilities and deferred revenue | 1,076 | (233) | 56
Accruals and other current liabilities | 1,271 | 55 | (152)
Net cash used in operating activities from continuing operations | (9,962) | (3,027) | (2,506)
Net cash provided by (used in) operating activities from discontinued operations | (701) | 9 | (389)
Net cash used in operating activities | (10,663) | (3,018) | (2,895)
Cash flows from investing activities: |  |  |
Acquisition of subsidiaries. net of cash acquired (Note 2) | (3,100) | (500) | (598)
Purchase of property and equipment | (15) | (2) |
Purchase of digital assets (inclusive of prepayment) (Note 9) | (103,491) |  |
Purchase of intangible assets | (3,498) |  |
Purchase of financial assets at FVTPL |  |  | (422)
Proceeds from sale of financial assets at FVTPL |  | 415 |
Net cash used in investing activities from continuing operations | (110,104) | (87) | (1,020)
Net cash used in investing activities from discontinued operations | (32) | (208) | (989)
Net cash used in investing activities | (110,136) | (295) | (2,009)
Cash flows from financing activities: |  |  |
Loan from shareholder | 277 |  |
Proceeds from shares issuance for cash, net of issuance costs (Note 13) | 131,706 | 2,623 | 6,777
Redemption of Class A ordinary shares | (14) |  |
Proceeds from the debt borrowing |  | 294 |
Proceeds from warrant exercises (Note 13) | 167 |  |
Contribution from minority interest member | 713 |  |
Partial repayment of debt | (131) | (100) | (52)
Net cash provided by financing activities from continuing operations | 132,718 | 2,817 | 6,725
Net cash provided by (used in) financing activities from discontinued operations | 488 | (137) |
Net cash provided by financing activities | 133,206 | 2,680 | 6,725
Net increase (decrease) in cash | 12,407 | (633) | 1,821
Cash, beginning of year | 1,522 | 2,177 | 347
Cash paid for acquisitions less cash acquired |  |  | (31)
Effect of foreign exchange rate changes | 2,270 | (22) | 40
Cash, end of year | 16,199 | 1,522 | 2,177
Right-of-use assets obtained in exchange for lease liabilities |  |  | 701
In-kind contribution of stock in private company | 8,435 |  |
Shares pending cancellation | 22 |  |
Non-cash contributions in exchange for digital assets | 98,978 |  |
Income taxes |  |  |
Interest |  |  |

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- Definition The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 39 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_39&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_28&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash flows from income taxes paid or refunded. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_45&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 169 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_169&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 169 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_169&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of expense arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_28_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B13 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 23 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_23_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from the exercise of share purchase warrants. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_a&doctype=Standard -URIDate 2025-03-27 + Details
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