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Accounts Receivable and Other Receivables, Net | 12 Months Ended
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Dec. 31, 2025
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, 2025 and 2024 are summarized as below:
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Customers by sales provision of services |  | € | 1,868,572 |  |  | € | 3,360,994 |
VAT receivable |  |  | 11,131 |  |  |  | 41,242 |
Others |  |  | 34,960 |  |  |  | 39,460 |
|  | € | 1,914,663 |  |  | € | 3,441,696 |
Allowance for doubtful accounts |  |  | (174,888 | ) |  |  | (515,564 | )
|  | € | 1,739,775 |  |  | € | 2,926,132 |
As of December 31, 2025 and 2024, the allowance for doubtful accounts was €174,888 and €515,564, respectively. During the years ended December 31, 2025, 2024 and 2023, the Company recorded bad debt expense of €13,214, €138,941 and €84,394, respectively. During the year ended December 31, 2025, the change in the allowance for doubtful accounts was due to the Company classified as definitive losses customers previously classified as doubtful in prior years for €353,890. As of December 31, 2025 and 2024, €283,457 and €0 trade receivable were under factoring recourse arrangement, respectively.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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