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Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - EUR (€)
 6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Operating Activities    
Net income (loss) before income tax € (697,313) € 928,960
Items not affecting cash:    
Bad debt expense (recovery) 4,534 (10,859)
Depreciation of property and equipment 10,051 1,321
Amortization of intangible assets 25,141 429
Amortization of right-of-use assets 27,957 7,944
Accretion of lease liabilities 874 510
Changes in non-cash working capital items:    
Inventory 1,363,321 (78,532)
Accounts receivable 1,402,608 142,498
Due from related parties 59,636 (210,759)
Due to related parties (236,205) (447,595)
Prepaid expense (179,373) (2,527,628)
Deferred offering costs (409,710)
Deferred tax assets 1,605
Accounts payable and accrued liabilities (421,586) (249,173)
Income tax payable (233,930)
Net cash provided by (used in) operating activities 949,935 (2,675,209)
Investing Activities    
Purchase of equipment (19,332) (2,565)
Purchase of intangible assets (217,834) (30,636)
Net cash used in investing activities (237,166) (33,201)
Financing Activities    
Proceeds (Repayment) of bank loans (116,216) (136,379)
Net proceeds from lines of credit (4,373,584) 2,711,292
Repayment of lease liabilities (28,553) (8,219)
Dividend paid to related party (72,002)
Payments to related parties (25,085) (48,432)
Proceeds from related parties 3,826,183 70,507
Net cash provided by (used in) financing activities (717,255) 2,516,767
Net change in cash (4,486) (191,643)
Cash - beginning of period 502,585 616,445
Cash - end of period € 498,099 € 424,802