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Unaudited Condensed Consolidated Interim Statements of Changes in Equity € in Thousands, $ in Thousands | Share capital EUR (€) | Share capital USD ($) | Share premium EUR (€) | Share premium USD ($) | Accumulated deficit EUR (€) | Accumulated deficit USD ($) | [2] | Treasury shares EUR (€) | Treasury shares USD ($) | [2] | Translation reserve from foreign operations EUR (€) | Translation reserve from foreign operations USD ($) | [2] | Hedging Reserve EUR (€) | Hedging Reserve USD ($) | [2] | Interests Transaction reserve with non-controlling Interests EUR (€) | Interests Transaction reserve with non-controlling Interests USD ($) | [2] | Total EUR (€) | Total USD ($) | [2] | Non- controlling Interests EUR (€) | Non- controlling Interests USD ($) | [2] | EUR (€) | USD ($)
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2022 | € 25,613 |  |  | € 86,038 |  |  | € (7,256) |  | € (1,736) |  | € 7,970 |  | € (20,602) |  | € 5,697 |  | € 95,724 |  | € (12,647) |  | € 83,077 |  |  |
Profit (loss) for the period |  |  |  |  |  |  | 5,476 |  |  |  |  |  |  |  |  |  | 5,476 |  | (913) |  | 4,563 | [1] |  |
Other comprehensive income (loss) for the period |  |  |  |  |  |  |  |  |  |  | (7,882) |  | 19,937 |  |  |  | 12,055 |  | 19,083 |  | 31,138 |  |  |
Total comprehensive income (loss) for the period |  |  |  |  |  |  | 5,476 |  |  |  | (7,882) |  | 19,937 |  |  |  | 17,531 |  | 18,170 |  | 35,701 | [1] |  |
Share-based payments |  |  |  | 62 |  |  |  |  |  |  |  |  |  |  |  |  | 62 |  |  |  | 62 |  |  |
Balance at Jun. 30, 2023 | 25,613 |  |  | 86,100 |  |  | (1,780) |  | (1,736) |  | 88 |  | (665) |  | 5,697 |  | 113,317 |  | 5,523 |  | 118,840 |  |  |
Balance at Dec. 31, 2022 | 25,613 |  |  | 86,038 |  |  | (7,256) |  | (1,736) |  | 7,970 |  | (20,602) |  | 5,697 |  | 95,724 |  | (12,647) |  | 83,077 |  |  |
Profit (loss) for the period |  |  |  |  |  |  | 2,219 |  |  |  |  |  |  |  |  |  | 2,219 |  | (1,594) |  | 625 |  |  |
Other comprehensive income (loss) for the period |  |  |  |  |  |  |  |  |  |  | (7,585) |  | 24,516 |  |  |  | 16,931 |  | 24,345 |  | 41,276 |  |  |
Total comprehensive income (loss) for the period |  |  |  |  |  |  | 2,219 |  |  |  | (7,585) |  | 24,516 |  |  |  | 19,150 |  | 22,751 |  | 41,901 |  |  |
Share-based payments |  |  |  | 121 |  |  |  |  |  |  |  |  |  |  |  |  | 121 |  |  |  | 121 |  |  |
Balance at Dec. 31, 2023 | 25,613 | $ 27,393 | [2] | 86,159 | $ 92,146 |  | (5,037) | $ (5,387) | (1,736) | $ (1,857) | 385 | $ 413 | 3,914 | $ 4,186 | 5,697 | $ 6,093 | 114,995 | $ 122,987 | 10,104 | $ 10,808 | 125,099 |  | $ 133,795 | [2]
Profit (loss) for the period |  |  | [2] |  |  | [2] | (1,434) | (1,534) |  |  |  |  |  |  |  |  | (1,434) | (1,534) | (1,913) | (2,047) | (3,347) |  | (3,581) | [3]
Other comprehensive income (loss) for the period |  |  | [2] |  |  | [2] |  |  |  |  | (170) | (182) | 2,875 | 3,074 |  |  | 2,705 | 2,892 | 2,959 | 3,164 | 5,664 |  | 6,056 | [2]
Total comprehensive income (loss) for the period |  |  | [2] |  |  | [2] | (1,434) | (1,534) |  |  | (170) | (182) | 2,875 | 3,074 |  |  | 1,271 | 1,358 | 1,046 | 1,117 | 2,317 |  | 2,475 | [2]
Share-based payments |  |  | [2] | 61 | 65 | [2] |  |  |  |  |  |  |  |  |  |  | 61 | 65 |  |  | 61 |  | 65 | [2]
Balance at Jun. 30, 2024 | € 25,613 | $ 27,393 |  | € 86,220 | $ 92,211 | [2] | € (6,471) | $ (6,921) | € (1,736) | $ (1,857) | € 215 | $ 231 | € 6,789 | $ 7,260 | € 5,697 | $ 6,093 | € 116,327 | $ 124,410 | € 11,150 | $ 11,925 | € 127,477 |  | $ 136,335 | [2]
[1] | The results of the Talmei Yosef solar plant have been reclassified as a discontinued operation and the results for these periods have been adjusted accordingly.
[2] | Convenience translation into US$ (exchange rate as at June 30, 2024: EUR 1 = US$ 1.069)
[3] | Convenience translation into US$ (exchange rate as at June 30, 2024: EUR 1 = US$ 1. 069)

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