(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