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Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Deferred tax expense (income) [abstract] |
Schedule of deferred tax assets and liabilities | Deferred tax assets and liabilities are attributable to the following:
(in thousands of USD) |  | ASSETS |  | LIABILITIES |  | NET
Employee benefits |  | 44 |  |  | — |  |  | 44 |
Unused tax losses & tax credits |  | 42,178 |  |  | — |  |  | 42,178 |
Unremitted earnings |  | — |  |  | (41,942) |  |  | (41,942) |
|  | 42,222 |  |  | (41,942) |  |  | 280 |
Offset |  | (41,942) |  |  | 41,942 |  |  |
Balance at December 31, 2023 |  | 280 |  |  | — |  |  |
Tangible assets |  | 16,176 |  |  | (6,579) |  |  | 9,597 |
Employee benefits |  | 46 |  |  | — |  |  | 46 |
Unused tax losses & tax credits |  | 22,284 |  |  | (426) |  |  | 21,858 |
Unremitted earnings |  | — |  |  | (21,865) |  |  | (21,865) |
|  | 38,506 |  |  | (28,870) |  |  | 9,636 |
Offset |  | (28,432) |  |  | 28,432 |  |  |
Balance at December 31, 2024 |  | 10,074 |  |  | (438) |  |  |
Deferred tax assets and liabilities have not been recognized in respect of the following items:
(in thousands of USD) |  | December 31, 2024 |  | December 31, 2023
|  | ASSETS |  | LIABILITIES |  | ASSETS |  | LIABILITIES
Deductible temporary differences |  | 12,226 |  |  | — |  |  | 270 |  |  | — |
Taxable temporary differences |  | — |  |  | (12,162) |  |  | — |  |  | (12,162) |
Tax losses & tax credits |  | 39,622 |  |  | — |  |  | 28,299 |  |  | — |
|  | 51,848 |  |  | (12,162) |  |  | 28,569 |  |  | (12,162) |
Offset |  | (12,162) |  |  | 12,162 |  |  | (12,162) |  |  | 12,162 |
Total |  | 39,686 |  |  | — |  |  | 16,407 |  |  | — |
(in thousands of USD) |  | Balance at Jan 1, 2022 |  | Recognized in income |  | Recognized in equity |  | Other movements |  | Translation Differences |  | Balance at Dec 31, 2022
Employee benefits |  | 23 |  |  | 4 |  |  | — |  |  | — |  |  | (2) |  |  | 25 |
Unused tax losses & tax credits |  | 66,304 |  |  | (5,988) |  |  | — |  |  | — |  |  | (8) |  |  | 60,308 |
Unremitted earnings |  | (64,781) |  |  | 5,851 |  |  | — |  |  | — |  |  | — |  |  | (58,930) |
Reclassification |  | — |  |  | (991) |  |  | — |  |  | 991 |  |  | — |  |  | — |
Total |  | 1,546 |  |  | (1,124) |  |  | — |  |  | 991 |  |  | (10) |  |  | 1,403 |
|  | Balance at Jan 1, 2023 |  | Recognized in income |  | Recognized in equity |  | Other movements |  | Translation Differences |  | Balance at Dec 31, 2023
Employee benefits |  | 25 |  |  | 18 |  |  | — |  |  | — |  |  | 1 |  |  | 44 |
Unused tax losses & tax credits |  | 60,308 |  |  | (18,134) |  |  | — |  |  | — |  |  | 4 |  |  | 42,178 |
Unremitted earnings |  | (58,930) |  |  | 16,988 |  |  | — |  |  | — |  |  | — |  |  | (41,942) |
Total |  | 1,403 |  |  | (1,128) |  |  | — |  |  | — |  |  | 5 |  |  | 280 |
|  | Balance at Jan 1, 2024 |  | Recognized in income |  | Recognized in equity |  | Other movements |  | Translation Differences |  | Balance at Dec 31, 2024
Tangible assets |  | — |  |  | 4,388 |  |  | — |  |  | 5,303 |  |  | (94) |  |  | 9,597 |
Employee benefits |  | 44 |  |  | 6 |  |  | — |  |  | — |  |  | (4) |  |  | 46 |
Unused tax losses & tax credits |  | 42,178 |  |  | (20,320) |  |  | — |  |  | — |  |  | — |  |  | 21,858 |
Unremitted earnings |  | (41,942) |  |  | 20,077 |  |  | — |  |  | — |  |  | — |  |  | (21,865) |
Total |  | 280 |  |  | 4,151 |  |  | — |  |  | 5,303 |  |  | (98) |  |  | 9,636 |

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