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Financial Income and Expenses | 12 Months Ended
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Dec. 31, 2023
Analysis of income and expense [abstract] |
Financial Income and Expenses | 22. FINANCIAL INCOME AND EXPENSES Details of financial income and expenses are as follows:
(In thousand Euros) |  | Note |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Financial income |  |  |  |  |  |  |  |  |  |  |
Fair value adjustment of the put option |  |  |  |  | — |  |  |  | 2,002 |  |  |  | — |
Fair value gain on financial investments |  |  |  |  | 1,127 |  |  |  | 280 |  |  |  | 11 |
Interest on shareholder and other loans |  |  |  |  | — |  |  |  | — |  |  |  | 61 |
Fair Value of derivative |  |  |  |  | 191 |  |  |  | 15 |  |  |  | — |
Other finance income |  |  |  |  | 154 |  |  |  | 10 |  |  |  | 83 |
Total financial income |  |  |  |  | 1,472 |  |  |  | 2,307 |  |  |  | 155 |
Financial expenses |  |  |  |  |  |  |  |  |  |  |
Fair value adjustment of convertible bonds |  |  |  |  | — |  |  |  | — |  |  |  | 25,491 |
Interest and fees on bank loans |  | 13 |  |  | 13,791 |  |  |  | 3,711 |  |  |  | 3,222 |
Interest on leases |  | 9 |  |  | 1,341 |  |  |  | 1,267 |  |  |  | 631 |
Interest on shareholder and other borrowings |  |  |  |  | — |  |  |  | — |  |  |  | 3 |
Interest on convertible bonds |  |  |  |  | — |  |  |  | — |  |  |  | 2,385 |
Accretion of discount on put option liabilities |  |  |  |  | — |  |  |  | — |  |  |  | 313 |
Fair value loss on financial investments |  |  |  |  | — |  |  |  | 1,343 |  |  |  | — |
Impairment of financial investments |  |  |  |  | — |  |  |  | 1,411 |  |  |  | — |
Other finance costs |  |  |  |  | 115 |  |  |  | 266 |  |  |  | 23 |
Total financial expenses |  |  |  |  | 15,247 |  |  |  | 7,998 |  |  |  | 32,068 |
(In thousand Euros) |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Exchange differences |  |  | 1,466 |  |  |  | (3,618 | ) |  |  | 1,026 |
Total |  |  | 1,466 |  |  |  | (3,618 | ) |  |  | 1,026 |
On July 27, 2022, Wallbox Chargers, S.L.U. acquired the remaining 49% of share capital of Electromaps, S.L.U., resulting in ownership of 100% of its share capital as of that date, for purchase consideration of Euros 1,799 thousand. The transaction resulted in recognition of a gain on the settlement of the associated financial liability totaling Euros 2,002 thousand, which was recorded as financial income in the statement of profit or loss. The payment of the consideration was made through a cash payment of Euros 150 thousand on July 29, 2022 and Euros 150 thousand on August 30, 2022. The remaining amount was paid through the issuance of 163,861 Class A shares of Wallbox NV whose nominal value is Euros 0.12 per share.

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