XML 122 R34.htm IDEA: XBRL DOCUMENT v3.25.2

Share-based compensation (Tables)

6 Months Ended

Jun. 30, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of outstanding stock options

Below is a table that summarizes the key information regarding the Plan:

 Schedule of outstanding stock options

		Number of options				Weighted average exercise price				Weighted average remaining contractual term (Years)				Aggregate intrinsic value
Outstanding as of January 1, 2024			586,923			€	4.84				6.53			€	67,596
Granted			587,650				2.87				9.50				-
Vested and exercised			-				-				-				-
Cancelled or forfeited			(204,265	)			5.94				-				-
Outstanding as of December 31, 2024			970,308			€	3.65				8.75			€	706,366
Exercisable as of December 31, 2024			514,210			€	4.13				8.23			€	199,667
Outstanding, expected to vest as of December 31, 2024			456,098			€	3.10				9.33			€	506,699
Outstanding as of January 1, 2025			970,308			€	3.65				8.75			€	706,366
Granted			495,507				3.83				9.93				-
Vested and exercised			-				-				-				-
Cancelled or forfeited			-				-				-				-
Outstanding as of June 30, 2025			1,465,815			€	3.40				8.82			€	634,066
Exercisable as of June 30, 2025			662,291			€	3.56				7.98			€	270,230
Outstanding, expected to vest as of June 30, 2025			803,524			€	3.27				9.51			€	363,835

Schedule of share based compensation expenses

The Company’s share-based compensation expense for the period ended June 30, 2025, and June 30, 2024, is represented by the following table:

 Schedule of share based compensation expenses

		2025				2024
		Year ended June 30
		2025				2024
(in Euros)
Research & development expense		€	82,369			€	37,173
Research & development expense - related party			39,806				-
General & administrative expense			68,449				114,219
General & administrative expense - related party			161,740				81,376
Total		€	352,364			€	232,768
Unrecognized expense		€	2,652,303			€	747,043

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration