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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2024
Taxes on 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 |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | € in thousands |
Current tax expense |  |  |  |  |  |  |  |  |
Current year |  |  | (687 | ) |  |  | (932 | ) |  |  | (1,826 | )
|  |  | (687 | ) |  |  | (932 | ) |  |  | (1,826 | )
Deferred tax income |  |  |  |  |  |  |  |  |  |  |  |
Creation and reversal of temporary differences |  |  | 2,111 |  |  |  | 1,655 |  |  |  | 174 |
Adjustments for prior years, net |  |  | - |  |  |  | 713 |  |  |  | - |
|  |  | 2,111 |  |  |  | 2,368 |  |  |  | 174 |
Tax benefit (taxes on income) |  |  | 1,424 |  |  |  | 1,436 |  |  |  | (1,652 | )
Schedule of Theoretical Tax on the Pre-Tax Profit and the Tax Expense | Reconciliation between the theoretical tax on the pre-tax profit and the tax expense:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | € in thousands |
Profit (loss) before taxes on income |  |  | (10,567 | ) |  |  | 976 |  |  |  | 1,081 |
Primary tax rate of the Company |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Tax benefit (tax expenses) calculated according to the Company’s primary tax rate |  |  | 2,430 |  |  |  | (224 | ) |  |  | (249 | )
Additional tax (tax saving) in respect of: |  |  |  |  |  |  |  |  |  |  |  |
Different tax rate of foreign subsidiaries |  |  | 140 |  |  |  | (72 | ) |  |  | (488 | )
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees |  |  | 2,544 |  |  |  | 994 |  |  |  | 277 |
Difference between measurement basis of income (expenses) for tax purposes and measurement basis of income (expenses) for financial reporting purposes |  |  | (235 | ) |  |  | (47 | ) |  |  | (706 | )
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past |  |  | 156 |  |  |  | 713 |  |  |  | 282 |
Utilization of tax losses and benefits from prior years for which deferred taxes were not created |  |  | 18 |  |  |  | 1,363 |  |  |  | 566 |
Change in temporary differences for which deferred tax were not recognized |  |  | 260 |  |  |  | 106 |  |  |  | - |
Current year tax losses and benefits for which deferred taxes were not created |  |  | (3,639 | ) |  |  | (1,275 | ) |  |  | (1,199 | )
Permanent differences |  |  | (250 | ) |  |  | (122 | ) |  |  | (135 | )
Actual tax benefit (taxes on income) |  |  | 1,424 |  |  |  | 1,436 |  |  |  | (1,652 | )
Schedule of Deferred Taxes | Deferred taxes:
|  | Fixed assets and leases |  |  | Swap contract |  |  | Carry-forward tax deductions and losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) as at January 1, 2024 |  |  | (1,350 | ) |  |  | (1,645 | ) |  |  | 9,156 |  |  |  | 6,161 |
Changes recognized in profit or loss |  |  | 735 |  |  |  | - |  |  |  | 1,376 |  |  |  | 2,111 |
Changes recognized in other comprehensive income |  |  | - |  |  |  | (1,842 | ) |  |  | - |  |  |  | (1,842 | )
Balance of deferred tax asset (liability) as at December 31, 2024 |  |  | (615 | ) |  |  | (3,487 | ) |  |  | 10,532 |  |  |  | 6,430 |
|  | Financial assets |  |  | Fixed assets and leases |  |  | Swap contract |  |  | Carry-forward tax deductions and losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) as at January 1, 2023 |  |  | (3,642 | ) |  |  | (2,124 | ) |  |  | 14,944 |  |  |  | 7,562 |  |  |  | 16,740 |
Changes recognized in profit or loss |  |  | 690 |  |  |  | 774 |  |  |  | - |  |  |  | 1,594 |  |  |  | 3,058 |
Changes recognized in other comprehensive income |  |  | 235 |  |  |  | - |  |  |  | (16,589 | ) |  |  | - |  |  |  | (16,354 | )
Transfer to disposal groups held for sale (see Note 23) |  |  | 2,717 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,717 |
Balance of deferred tax asset (liability) as at December 31, 2023 |  |  | - |  |  |  | (1,350 | ) |  |  | (1,645 | ) |  |  | 9,156 |  |  |  | 6,161 |

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