Note 18 - Details of the Statements of Profit or Loss and Other Comprehensive Income (Loss)

Revenues

	For the year ended December 31
	2021		2020		2019
	€ in thousands
Revenues from the sale of solar electricity		31,081		2,577		13,069
Revenues from the sale of gas and power produced by anaerobic digestion plants		12,686		6,002		4,786
Revenues from concessions project		1,016		1,066		1,133
Total Revenues		44,783		9,645		18,988

Operating Costs, Depreciation and Amortization

	For the year ended December 31
	2021		2020		2019
	€ in thousands
Depreciation from fixed assets		13,937		2,299		5,744
Depreciation from Right-of-use assets		774		320		321
Amortization of intangible asset		365		356		351
Professional services		1,496		482		672
Operating and maintenance services		11,390		4,025		5,322
System operator charges		3,046		-		-
Insurance		549		178		344
Other		1,043		266		300
Total operating costs		32,600		7,926		13,054

General and administrative expenses

	For the year ended December 31
	2021		2020		2019
	€ in thousands
Salaries and related compensation		1,505		1,442		1,324
Professional services		2,822		2,057		1,978
Other		1,334		1,013		525
Total general and administrative expenses		5,661		4,512		3,827

Other income (expense), net

	For the year ended December 31
	2021		2020		2019
	€ in thousands

Total other income (expenses), net *		-		2,100		(2,100	)

(*) Indemnification in the amount of up to €2.1 million in connection with the announcement received from GSE, Italy’s energy regulation agency, by one of the Italian Subsidiaries, claiming alleged non-compliance of the installed modules with the required certifications under the applicable regulation and raising the need to examine incentive eligibility implications (the “GSE Claim”). The Company recorded this potential payment as other expenses. In 2020, with the cooperation of the acquirer of the Italian subsidiaries, an appeal was submitted to GSE. Following the positive outcomes of such appeal, the provision for the potential indemnification was cancelled.

Financing income and expenses:

Financing income

	For the year ended December 31
	2021		2020		2019
	€ in thousands
Interest income and consumer price index in Israel in connection to concession project		2,248		1,423		1,757
Interest income		276		553		70
Change in fair value of derivatives, net		-		1,094		897
Consumer price index in Israel for loan		-		103		-
Swap interest		-		55		-
Profit from settlement of derivatives contract		407		-		-
Total financing income		2,931		3,228		2,724

Financing expenses (*)

	For the year ended December 31
	2021		2020		2019
	€ in thousands
Change in fair value of derivatives, net		841		-		-
Debentures interest and related expenses		3,220		2,155		4,696
Interest and commissions related to projects finance		5,589		1,775		2,944
Amortization of capitalized expenses related to projects finance		12,211		48		129
Interest on minority shareholder loan		2,055		41		59
Bank charges and other commissions		137		230		150
Forward loss		-		-		513
Interest on lease liability		367		494		341
Loss from exchange rate differences, net		5,395		2,119		2,045
Total financing expenses		29,815		6,862		10,877

(*) Reclassification