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Note 12 - Research and Development Expenses

12 Months Ended

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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- References

No definition available.

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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

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