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Related parties (Tables)
 6 Months Ended
Jun. 30, 2025
Schedule of accounts payable to related parties

The Company’s accounts payable to related parties comprise the following:

 

 

   At June 30,   At December 31, 
   2025   2024 
    (Unaudited)      
San Raffaele Hospital (OSR)  €-   €180,116 
Total  €-   €180,116 
Schedule of accrued expenses to related parties

The Company’s accrued expenses to related parties comprise the following:

 

   At June 30,   At December 31, 
   2025   2024 
    (Unaudited)      
San Raffaele Hospital (OSR)  €198,163   €128,188 
Pierluigi Paracchi   -    336,000 
Richard Slansky   7,491    243,101 
Carlo Russo   9,988    324,055 
Studio Legale Lexia   10,070    - 
Bernhard Gentner   5,000    - 
Total  €230,712   €1,031,345 
Research and Development Expense [Member]  
Schedule of third party and general and administrative expenses

The Company’s R&D expenses are a combination of third-party expenses, and related party expenses, as detailed below:

 

 

   Third parties   Related parties   Total 
   Six Months Ended June 30, 2025 
   Third parties   Related parties   Total 
     
Consultants & other third parties  €113,224   €77,500   €190,724 
Materials & supplies   890,580    -    890,580 
Compensation (including share-based)   344,999    8,399    353,398 
Travel & entertainment   14,935    -    14,935 
Other   5,098    -    5,098 
Total  €1,368,836   €85,899   €1,454,736 

 

   Third parties   Related parties   Total 
   Six Months Ended June 30, 2024 
   Third parties   Related parties   Total 
     
Consultants & other third parties  €113,498   €303,298   €416,796 
Materials & supplies   911,246    -    911,246 
Compensation (including share-based)   349,839    329,227    679,066 
Travel & entertainment   17,589    -    17,589 
Other   15,693    -    15,693 
Total  €1,407,865   €632,525   €2,040,390 
General and Administrative Expense [Member]  
Schedule of third party and general and administrative expenses

The Company’s general and administrative expenses are also a combination of third-party and related-party expenses, as detailed below:

 

   Six Months Ended June 30, 2025 
   Third parties   Related parties   Total 
     
Compensation (including share-based)  €337,613   €594,625   €932,238 
Accounting, legal & other professional   363,921    10,070    373,991 
Communication & IT - related   83,167    -    83,167 
Facility & insurance - related   2,257    8,689    10,946 
Consultants & others   195,124    7,800    202,924 
Others   323,110    1,981    325,091 
Total  €1,305,192   €623,165   €1,928,357 

 

   Six Months Ended June 30, 2024 
   Third parties   Related parties   Total 
     
Compensation (including share-based)  €451,903   €698,620   €1,150,523 
Accounting, legal & other professional   557,049    -    557,049 
Communication & IT-related   85,277    -    85,277 
Facility & insurance-related   984    8,120    9,104 
Consultants & others   324,306    -    324,306 
Others   350,752    967    351,719 
Total  €1,770,271   €707,707   €2,477,978