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Financial Assets And Financial Liabilities - (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of detailed information about financial instruments [abstract]

Summary of Current and non-current financial assets

A. Current and non-current financial assets

		December 31, 2023								December 31, 2022
(In thousand Euros)		Non-current				Current				Non-current				Current
Customer sales and services			—				43,258				—				39,797
Other receivables			—				140				—				16
Loans to employees			180				18				—				14
Trade and other financial receivables			180				43,416				—				39,827
Loans granted to Joint Venture											—				—
Guarantee deposit			1,341				—				1,133				—
Non-current financial assets			1,341				—				1,133				—
Guarantee deposit			—				82				—				560
Financial investments			—				5,728				—				5,397
Other current financial assets			—				5,810				—				5,957
Total			1,521				49,226				1,133				45,784

Summary of Financial assets by class and category

C. Financial assets by class and category

		December 31, 2023
(In thousand Euros)		Financial assets measured at amortized cost				Financial assets measured at FTVPL				Financial assets measured at FVTOCI				Total
Customer sales and services			43,258				—				—				43,258
Other receivables			140				—				—				140
Loans to employees			198				—				—				198
Trade and other financial receivables			43,596				—				—				43,596
Guarantee deposit			1,341				—				—				1,341
Non-current financial assets			1,341				—				—				1,341
Guarantee deposit			82				—				—				82
Financial investments			302				5,187				239				5,728
Other current financial assets			384				5,187				239				5,810
Total			45,321				5,187				239				50,747

		December 31, 2022
(In thousand Euros)		Financial assets measured at amortized cost				Financial assets measured at FTVPL				Financial assets measured at FVTOCI				Total
Customer sales and services			39,797				—				—				39,797
Other receivables			16				—				—				16
Loans to employees			14				—				—				14
Trade and other financial receivables			39,827				—				—				39,827
Guarantee deposit			1,133				—				—				1,133
Non-current financial assets			1,133				—				—				1,133
Guarantee deposit			560				—				—				560
Financial investments			128				5,030				239				5,397
Other current financial assets			688				5,030				239				5,957
Total			41,648				5,030				239				46,917

Summary of Loans and borrowings

Loans and borrowings

		December 31, 2023								December 31, 2022
(In thousand Euros)		Non- current				Current				Non- current				Current
Loans			80,861				32,037				44,359				5,853
Working capital lines of credit and others			—				94,459				—				83,415
Loans and borrowings			80,861				126,496				44,359				89,268
Derivative warrant liabilities			—				3,119				—				5,834
Lease liabilities (see note 9)			34,063				4,914				24,657				2,644
Total			114,924				134,529				69,016				97,746

Summary of Details of the maturities, by year, of the principals and interest

Details of the maturities, by year, of the principal and interest of the loans and borrowings as of December 31, 2023 and December 31, 2022, are as follows:

(In thousand Euros)		December 31, 2023				December 31, 2022
2023			—				92,581
2024			136,179				14,851
2025			31,317				12,741
2026			26,379				9,460
2027			17,699				7,780
2028			12,831				3,725
More than five years			4,784				3,713
Total			229,189				144,851

Summary of Details of loan and borrowings

(In thousand Euros)				December 31, 2023
Company	Currency			Less than 1 year				1 to 3 years				Over 3 years				Total
Bank loans
Fixed rate loan	EUR				19,927				4,914				429				25,270
Floating rate loan	EUR				98,149				6,201				10,274				114,624
Covenant Loan	EUR				8,270				36,818				19,719				64,807
Total					126,346				47,933				30,422				204,701
Borrowings
Fixed rate loan	EUR				150				459				2,047				2,656
Total					150				459				2,047				2,656
Total					126,496				48,392				32,469				207,357

(In thousand Euros)				December 31, 2022
Company	Currency			Less than 1 year				1 to 3 years				Over 3 years				Total
Bank loans
Fixed rate loan	EUR				13,135				11,694				5,376				30,205
Floating rate loan	EUR				75,353				4,240				9,478				89,071
Covenant Loan	EUR				609				6,197				5,625				12,431
Total					89,097				22,131				20,479				131,707
Borrowings
Fixed rate loan	EUR				171				384				1,365				1,920
Total					171				384				1,365				1,920
Total					89,268				22,515				21,844				133,627

Summary of Movement in the derivative warrant liabilities

Movement in the derivative warrant liabilities for the year ended December 31, 2023 and 2022 is summarized as follows:

	Public Warrant						Private Warrant						BBVA Warrant						Total
	Number of warrants			Thousand Euros			Number of warrants			Thousand Euros			Number of warrants			Thousand Euros			Number of warrants			Thousand Euros
At December 31, 2021		5,705,972			24,887			8,933,333			58,365			—			—			14,639,305			83,252
Public and Private Warrants exercised on January 11, 2022		(141,808	)		(472	)		(50,000	)		(276	)		—			—			(191,808	)		(748	)
Public Warrants exercised on February 1, 2022		(304,635	)		(933	)		—			—			—			—			(304,635	)		(933	)
Public Warrants exercised on March 23, 2022		(22	)		(1	)		—			—			—			—			(22	)		(1	)
Public Warrants exercised on October 10, 2022		(1	)		—			—			—			—			—			(1	)		-
Change in fair value of derivative warrant liabilities		—			(22,730	)		—			(58,018	)		—			—			—			(80,748	)
Exchange differences		—			1,419			—			3,593			—			—			—			5,012
At December 31, 2022		5,259,506			2,170			8,883,333			3,664			-			-			14,142,839			5,834
Warrants issuance		—			—			—			—			1,007,894			3,893			1,007,894			3,893
Change in fair value of derivative warrant liabilities		—			(1,440	)		—			(2,433	)		—			(2,603	)		—			(6,476	)
Exchange differences		—			(17	)		—			(29	)		—			(86	)		—			(132	)
At December 31, 2023		5,259,506			713			8,883,333			1,202			1,007,894			1,204			15,150,733			3,119

Summary of Reconciliation of movements of liabilities to cash flows

Reconciliation of movements of liabilities to cash flows arising from financing activities

(In thousand Euros)		Loans and borrowings				Derivative warrant liabilities				Lease liabilities				Total
Balance at January 1, 2023			133,627				5,834				27,301				166,762
Proceeds from loans			419,471				—				—				419,471
Principal paid on lease liabilities			—				—				(2,809	)			(2,809	)
Interest paid on lease liabilities			—				—				(1,341	)			(1,341	)
Repayments of loans			(337,977	)			—				—				(337,977	)
Interest and bank fees paid			(18,908	)			—				—				(18,908	)
Total changes from financing cash flows			62,586				—				(4,150	)			58,436
The effect of changes in foreign exchange rates			(149	)			(132	)			(160	)			(441	)
Change in fair value of derivative warrant liabilities			—				(6,476	)			—				(6,476	)
New leases			—				—				1,386				1,386
Business combinations			—				—				13,014				13,014
Transfers			(3,893	)			3,893				—				—
Interest and bank fees expenses			13,906				—				1,341				15,247
Other			1,280				—				245				1,525
Total liability-related other changes			11,293				(2,583	)			15,986				24,696
Balance at December 31, 2023			207,357				3,119				38,977				249,453

(In thousand Euros)		Loans and borrowings				Derivative warrant liabilities				Lease liabilities				Total
Balance at January 1, 2022			51,345				83,252				19,710				154,307
Proceeds from loans			291,204				—				—				291,204
Proceeds from warrants (Public and Private)			—				4,625				—				4,625
Principal paid on lease liabilities			—				—				(2,191	)			(2,191	)
Interest paid on lease liabilities			—				—				(1,267	)			(1,267	)
Repayments of loans			(218,902	)			—				—				(218,902	)
Repayments of borrowings			(42	)			—				—				(42	)
Interest and bank fees paid			(3,199	)			—				—				(3,199	)
Interest paid on convertible bonds			(223	)			—				—				(223	)
Total changes from financing cash flows			68,838				4,625				(3,458	)			70,005
The effect of changes in foreign exchange rates			46				5,011				278				5,335
Change in fair value of derivative warrant liabilities			—				(80,748	)			—				(80,748	)
New leases			—				—				8,517				8,517
Governmental loan receivable			248				—				—				248
Public Warrants exercised			—				(6,306	)			—				(6,306	)
Business combinations			9,439				—				988				10,427
Interest and bank fees expenses			3,711				—				1,266				4,977
Total liability-related other changes			13,398				(87,054	)			10,771				(62,885	)
Balance at December 31, 2022			133,627				5,834				27,301				166,762

(In thousand Euros)		Loans and borrowings				Derivative warrant liabilities				Lease liabilities				Convertible bonds				Total
Balance at January 1, 2021			22,372				—				4,117				26,146				52,635
Proceeds from loans			204,677				—				—				—				204,677
Proceeds from borrowings			124				—				—				—				124
Proceeds from warrants (Public and Private)			—				—				—				—				—
Proceeds from convertible bonds			—				—				—				34,550				34,550
Principal paid on lease liabilities			—				—				(828	)			—				(828	)
Interest paid on lease liabilities			—				—				(631	)			—				(631	)
Repayments of loans			(176,324	)			—				—				—				(176,324	)
Repayments of borrowings			(87	)			—				—				—				(87	)
Interest and bank fees paid			(3,047	)			—				—				—				(3,047	)
Interest paid on convertible bonds			—				—				—				(997	)			(997	)
Other payments			(297	)			—				—				—				(297	)
Total changes from financing cash flows			25,046				—				(1,459	)			33,553				57,140
The effect of changes in foreign exchange rates			—				—				(2	)			—				(2	)
Issuance of Public and Private Warrants on Transaction date			—				14,491				—				—				14,491
Public Warrants exercised			—				(193	)			—				—				(193	)
Change in fair value of derivative warrant liabilities			—				68,954				—				—				68,954
Valuation of convertible bonds			—				—				—				25,491				25,491
Redemption of convertible bonds and convertible note			—				—				—				(87,105	)			(87,105	)
New leases			—				—				16,423				—				16,423
Interest accrual			470				—				—				(470	)			—
Governmental loan receivable			365				—				—				—				365
Interest and bank fees expenses			3,092				—				631				2,385				6,108
Total liability-related other changes			3,927				83,252				17,054				(59,699	)			44,534
Balance at December 31, 2021			51,345				83,252				19,710				—				154,307

Summary of Trade and other payables

Details of trade and other payables at December 31, 2023 and 2022 are as follows:

(In thousand Euros)		December 31, 2023				December 31, 2022
Suppliers			36,538				65,830
Personnel (salaries payable)			5,843				5,351
Customer advances			2,700				68
Total			45,081				71,249

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