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Sports Portfolio Acquisitions and Discontinued Operations - Schedule of Purchase Price Allocation (Details) € in Thousands | Dec. 31, 2025 EUR (€)
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Net Tangible Assets |  |
Current assets | € 2,340 | [1]
Current liabilities minus short term debt | (6,143) |
Net working capital | (3,803) |
Fixed assets, net | 31 |
Other assets | 7 |
Deferred tax liability | (4,062) |
Total tangible asset allocation | (7,827) |
Identifiable Intangible Assets |  |
Player contracts | 1,530 |
Broadcasting rights | 2,600 |
Brand | 8,930 |
Advertising | 1,100 |
Season ticket holders | 400 |
Total identifiable intangible assets | 14,560 |
Implied goodwill | 9,999 |
Total economic goodwill | 9,999 |
Business Enterprise Value (BEV) | 16,732 |
Long-term debt | (4,727) |
Non-controlling interest | (483) |
Total Purchase Price | € 11,522 | [2]
[1] | Current assets include the cash acquired amounting to €150. The total net cash consideration related to our acquisition of Juve Stabia amounted to €3,600. The net cash consideration related to our acquisition of Juve Stabia recognized for the year ended December 31, 2025 amounted to €3,100, as reflected in the consolidated statement of cash flows under investing activity.
[2] | As part of the step-up acquisition, Brera Holdings obtained control of Juve Stabia on June 20, 2025, in which it previously held a non controlling equity interest of 38.46% prior to obtaining control. In accordance with IFRS 3, the previously held investment was remeasured to its fair value of approximately €7,042 as of the acquisition date, compared to its prior carrying amount of approximately €5,000. The resulting gain of approximately €2,042 was recognized in profit or loss under other income (expense).

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