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Taxes on Income (Tables)
12 Months Ended
Dec. 31, 2020
Major components of tax expense (income) [abstract]  
Schedule of Composition of Income Tax Benefit (Taxes on Income)
Composition of income tax benefit (taxes on income):

   
For the year ended December 31
 
   
2020
   
2019
   
2018
 
   
€ in thousands
 
Current tax income (expense)
                 
Current year
   
(119
)
   
(741
)
   
(438
)
Adjustments for prior years, net
   
(4
)
   
(14
)
   
26
 
     
(123
)
   
(755
)
   
(412
)
Deferred tax income
                       
Creation and reversal of temporary differences
   
248
     
1,042
     
197
 
                         
Tax benefit (taxes on income)
   
125
     
287
     
(215
)
Schedule of Theoretical Tax
Reconciliation between the theoretical tax on the pre-tax profit and the tax expense:

   
2020
   
2019
   
2018
 
   
€ in thousands
 
                   
Profit (loss) before taxes on income
   
(6,293
)
   
9,497
     
819
 
Primary tax rate of the Company
   
23
%
   
23
%
   
23
%
Tax calculated according to the Company’s primary tax rate
   
1,447
     
(2,184
)
   
(188
)
                         
Additional tax (tax saving) in respect of:
                       
Different tax rate of foreign subsidiaries
   
(576
)
   
(11
)
   
45
 
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees
   
351
     
710
     
585
 
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past
   
483
     
3,681
     
-
 
Change in temporary differences for which deferred tax were not recognized
   
325
     
(166
)
   
(576
)
Current year tax losses and benefits for which deferred taxes were not created
   
(1,910
)
   
(1,740
)
   
(136
)
 Tax benefit (taxes) in respect to previous years  and others
   
5
     
(3
)
   
55
 
                         
Actual Tax benefit (tax on income)
   
125
     
287
     
(215
)

Schedule of Deferred Taxes

                      Carry- forward        
   
Financial
   
Fixed
   
Swap
   
tax
       
   
assets
   
assets
   
contract
   
losses
   
Total
 
   
€ in thousands
 
Balance of deferred tax asset (liability)
                             
as at January 1, 2020
   
(6,972
)
   
(1,294
)
   
678
     
3,406
     
(4,182
)
Changes recognized in profit or loss
   
(219
)
   
704
     
-
     
(237)
     
248
 
Changes recognized due to business combination
   
-
     
(919
)
   
-
     
1,407
     
488
 
Changes recognized in other comprehensive income
   
127
     
-
     
(846
)
   
(36
)
   
(755
)
Balance of deferred tax asset (liability) as at
                                       
December 31, 2020
   
(7,064
)
   
(1,509
)
   
(168
)
   
4,540
     
(4,201
)

                           
Carry-
       
   
Financial
   
Fixed
   
Long term
   
Swap
   
forward tax
       
   
assets
   
assets
   
loans
   
contract
   
losses
   
Total
 
   
€ in thousands
 
Balance of deferred tax asset (liability)
                                   
as at January 1, 2019
   
(6,935
)
   
(1,916
)
   
710
     
198
     
4,147
     
(3,796
)
Changes recognized in profit or loss
   
719
     
865
     
(97
)
   
(27
)
   
(418
)
   
1,042
 
Changes recognized due to sale of operation
   
-
     
(243
)
   
(613
)
   
(261
)
   
(555
)
   
(1,672
)
Changes recognized in other comprehensive income
   
(756
)
   
-
     
-
     
768
     
232
     
244
 
Balance of deferred tax asset (liability) as at
                                               
December 31, 2019
   
(6,972
)
   
(1,294
)
   
-
     
678
     
3,406
     
(4,182
)