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Financial Assets and Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Financial Assets and Liabilities [Abstract] |
Schedule of Financial Assets | The following table sets out the financial assets as at the end of the reporting period:
|  | December 31, |
|  | 2025 |  |  | 2024 |
Financial assets |  |  |  |  |  |  |  |
Cash |  | € | 16,199 |  |  | € | 1,522 |
Accounts receivable and other receivables, net |  |  | 4,117 |  |  |  | 352 |
Receivable for private company shares |  |  | 7,641 |  |  |  | - |
Loans receivable* |  |  | 94 |  |  |  | 311 |
Total |  | € | 28,051 |  |  | € | 2,185 |
| * | Loans receivable for the years ended December 31, 2025 and 2024 is presented in the statement of financial position under prepayments and other current assets.
Schedule of Financial assets amortized cost | At the end of our reporting period, management considers the ECL for trade and other receivables is insignificant.
Financial Asset at Amortized Cost |  | 12-Month or Lifetime ECL |  | Gross Carrying Amount EUR |  |  | Loss Allowance EUR |  |  | Net carrying Amount EUR |
2025 |  |  |  |  |  |  |  |  |  |  |
Accounts receivables |  | Lifetime ECL - Not credit-impaired |  |  | 5,006 |  |  |  | 889 |  |  |  | 4,117 |
Other receivables |  | 12-month ECL |  |  | - |  |  |  | - |  |  |  | - |
|  |  |  |  | 5,006 |  |  |  | 889 |  |  |  | 4,117 |
2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivables |  | Lifetime ECL - Not credit impaired |  |  | 361 |  |  |  | 9 |  |  |  | 352 |
Other receivables |  | 12-month ECL |  |  | - |  |  |  | - |  |  |  | - |
|  |  |  |  | 361 |  |  |  | 9 |  |  |  | 352 |
Schedule of Allowance for Expected Credit Losses |
|  | December 31, |
|  | 2025 |  |  | 2024 |
Financial assets |  |  |  |  |  |
Opening ECL Allowance |  |  | 9 |  |  |  | - |
ECL allowance- Juve Stabia acquisition |  |  | 253 |  |  |  | - |
Increase in lifetime ECL - charged to profit or loss |  |  | 1,540 |  |  |  | 9 |
Write-offs during the year (against ECL) |  |  | (913 | ) |  |  | - |
Total ECL Allowance |  |  | 889 |  |  |  | 9 |
Schedule of Financial Liablities | The following table sets out the financial liabilities at the end of the reporting period:
|  | December 31, |
|  | 2025 |  |  | 2024 |
Accounts payable and long term payables |  | € | 16,409 |  |  | € | 1,466 |
Accruals and other current liabilities |  |  | 1,399 |  |  |  | 6 |
Other long-term liabilities |  |  | 842 |  |  |  | 251 |
|  | € | 18,650 |  |  | € | 1,723 |

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