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Note 12 - Research and Development Expenses | 12 Months Ended
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Dec. 31, 2024
Notes to Financial Statements |
Research, Development, and Computer Software Disclosure [Text Block] | NOTE 12 – RESEARCH AND DEVELOPMENT EXPENSES
|  | December 31, 2024 KEUR |  |  | December 31, 2023 KEUR |
Development costs |  |  | 237 |  |  |  | 1,990 |
Professional fees |  |  | 184 |  |  |  | 2,700 |
Personnel expenses |  |  | 654 |  |  |  | 8,231 |
Software fees and subscriptions |  |  | 22 |  |  |  | 517 |
Impairment |  |  | – |  |  |  | 2,642 |
Other expenses |  |  | 21 |  |  |  | 56 |
Total research and development expenses |  |  | 1,118 |  |  |  | 16,136 |

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- Definition The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/985-20/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483041/730-20-50-1 + Details
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