XML 106 R10.htm IDEA: XBRL DOCUMENT v3.25.1

Accounts Receivable and Other Receivables, Net

12 Months Ended

Dec. 31, 2024

Accounts Receivable and Other Receivables, Net [Abstract]

ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES, NET

NOTE 4 – ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES, NET

Accounts receivable and other receivables as of December 31, 2024 and 2023 are summarized as below:

		December 31,				December 31,
		2024				2023
Customers by sales provision of services		€	3,360,994			€	2,505,194
VAT receivable			41,242				46,106
Others			39,460				87,702
		€	3,441,696			€	2,639,002
Allowance for doubtful accounts			(515,564	)			(417,922	)
		€	2,926,132			€	2,221,080

As of December 31, 2024 and 2023, the allowance for doubtful accounts was €515,564 and €417,922, respectively. During the years ended December 31, 2024, 2023 and 2022, the Company recorded bad debt expense of €138,941, €84,394 and €19,454, respectively.

X

- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_TradeAndOtherCurrentReceivablesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration