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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Instruments [Abstract] |
Schedule of Transactions in Derivative Financial Instruments | Presented hereunder is the composition of the derivatives:
|  | For the year ended December |
|  | 2024 |  |  | 2023 |
|  | € in thousands |
Derivatives presented under current assets |  |  |  |  |  |
Swap contracts |  |  | 146 |  |  |  | 275 |
Derivatives presented under non-current assets |  |  |  |  |  |  |  |
Swap contracts |  |  | 716 |  |  |  | 607 |
Financial power swap |  |  | 15,258 |  |  |  | 10,341 |
|  |  | 15,974 |  |  |  | 10,948 |
Derivatives presented under current liabilities |  |  |  |  |  |  |  |
Forward |  |  | (1 | ) |  |  | - |
Swap contracts |  |  | (43 | ) |  |  | - |
Financial power swap |  |  | (1,831 | ) |  |  | (4,643 | )
|  |  | (1,875 | ) |  |  | (4,643 | )
Derivatives presented under non-current liabilities |  |  |  |  |  |  |  |
Swap contracts |  |  | (288 | ) |  |  | - |
Schedule of Forward and Swap Contracts | The following table sets forth the details of the Company’s financial power swap and swap contracts with banking institutions:
|  | December 31, 2024
|  | Currency/ linkage/ interest rate |  | Currency/ linkage/ interest rate |  | Date of |  | Fair value - € in |
|  | receivable |  | Payable |  | expiration |  | thousand |
Euro 17.6 million interest swap transaction for a period of 18 years, semi-annually. |  | Euribor 6 months |  | Fixed 1% |  | December 20, 2037 |  |  | 862 |
Euro 9.6 million interest swap transaction for a period of 13 years, semi-annually. |  | Euribor 6 months |  | Fixed 0.465% |  | June 30, 2037 |  |  | (331 | )
Financial power swap - electricity price swap fixed for float |  | Electricity price in Spain |  | Fixed price |  | September 30, 2030 |  |  | 13,427 |
Forward Dollar/NIS contracts with an aggregate Dollar denominated principal of $2 million. |  | weighted average rate of approximately 3.65 |  |  |  | Jan-25 |  |  | (1 | )
Schedule of Contractual Maturities of Financial Liabilities | The following are the contractual maturities of financial liabilities at undiscounted amounts and based on the spot rates at the reporting date, including estimated interest payments. This disclosure excludes the impact of netting agreements:
|  | December 31, 2024 |
|  | Carrying |  |  | Contractual |  |  | Less than |  |  |  |  |  |  |  |  | More than |
|  | amount |  |  | cash flows |  |  | 1 year |  |  | 2-3 years |  |  | 4-5 years |  |  | 5 years |
|  | € in thousands |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term loans, including current maturities |  |  | 303,496 |  |  |  | 401,355 |  |  |  | 34,629 |  |  |  | 48,225 |  |  |  | 49,960 |  |  |  | 268,541 |
Debentures |  |  | 191,529 |  |  |  | 227,731 |  |  |  | 46,750 |  |  |  | 85,480 |  |  |  | 82,181 |  |  |  | 13,320 |
Lease liabilities |  |  | 26,038 |  |  |  | 49,029 |  |  |  | 1,613 |  |  |  | 4,101 |  |  |  | 4,742 |  |  |  | 38,573 |
Trade payables, other accounts payable and other long-term liabilities |  |  | 17,597 |  |  |  | 17,597 |  |  |  | 16,724 |  |  |  | 873 |  |  |  | - |  |  |  | - |
|  |  | 538,660 |  |  |  | 695,712 |  |  |  | 99,716 |  |  |  | 138,679 |  |  |  | 136,883 |  |  |  | 320,434 |
Derivative finance liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contract |  |  | 331 |  |  |  | 331 |  |  |  | 43 |  |  |  | 121 |  |  |  | 70 |  |  |  | 97 |
|  | December 31, 2023 |
|  | Carrying |  |  | Contractual |  |  | Less than |  |  |  |  |  |  |  |  | More than |
|  | amount |  |  | cash flows |  |  | 1 year |  |  | 2-3 years |  |  | 4-5 years |  |  | 5 years |
|  | € in thousands |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long term loans, including current maturities |  |  | 281,938 |  |  |  | 375,334 |  |  |  | 21,883 |  |  |  | 41,743 |  |  |  | 59,691 |  |  |  | 252,017 |
Debentures |  |  | 140,087 |  |  |  | 158,051 |  |  |  | 41,100 |  |  |  | 72,088 |  |  |  | 30,738 |  |  |  | 14,125 |
Lease liabilities |  |  | 24,380 |  |  |  | 47,011 |  |  |  | 1,916 |  |  |  | 3,895 |  |  |  | 3,903 |  |  |  | 37,297 |
Trade payables, other accounts payable and other long-term liabilities |  |  | 14,496 |  |  |  | 14,496 |  |  |  | 13,703 |  |  |  | 793 |  |  |  | - |  |  |  | - |
|  |  | 460,901 |  |  |  | 594,892 |  |  |  | 78,602 |  |  |  | 118,519 |  |  |  | 94,332 |  |  |  | 303,439 |
Derivative finance liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial power swap |  |  | (5,698 | ) |  |  | (5,698 | ) |  |  | 4,643 |  |  |  | (4,267 | ) |  |  | (6,292 | ) |  |  | 218 |
Schedule of Company's Exposure to Linkage and Foreign Currency Risk | The Company’s exposure to linkage and foreign currency risk was as follow:
|  | December 31, 2024 |
|  | Non-monetary/ Non finance |  |  | NIS |  |  | USD |  |  | EURO |  |  | Total |
|  | € in thousands |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | - |  |  |  | 28,147 |  |  |  | 1,831 |  |  |  | 11,156 |  |  |  | 41,134 |
Restricted cash |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 656 |  |  |  | 656 |
Intangible asset from green certificates |  |  | 178 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 178 |
Trade and revenue receivables |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,393 |  |  |  | 5,393 |
Other receivables |  |  | 1,215 |  |  |  | 1,872 |  |  |  | 62 |  |  |  | 12,192 |  |  |  | 15,341 |
Derivatives asset ST |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 146 |  |  |  | 146 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity accounted investees |  |  | 41,324 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 41,324 |
Advances on account of investments |  |  | 547 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 547 |
Fixed assets |  |  | 482,747 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 482,747 |
Right-of-use asset |  |  | 34,315 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 34,315 |
Restricted cash and deposits |  |  | - |  |  |  | 5,004 |  |  |  | - |  |  |  | 12,048 |  |  |  | 17,052 |
Deferred tax |  |  | 9,039 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,039 |
Long term receivables |  |  | 12,874 |  |  |  | 537 |  |  |  | - |  |  |  | - |  |  |  | 13,411 |
Derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15,974 |  |  |  | 15,974 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term bank loans |  |  | - |  |  |  | - |  |  |  | (9,551 | ) |  |  | (11,765 | ) |  |  | (21,316 | )
Current maturities of long-term loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,866 | ) |  |  | (5,866 | )
Current maturities of debentures |  |  | - |  |  |  | (35,706 | ) |  |  | - |  |  |  | - |  |  |  | (35,706 | )
Trade payables |  |  | - |  |  |  | (255 | ) |  |  | (4,269 | ) |  |  | (4,332 | ) |  |  | (8,856 | )
Other payables |  |  | (178 | ) |  |  | (6,466 | ) |  |  | (51 | ) |  |  | (4,201 | ) |  |  | (10,896 | )
Current maturities of derivatives |  |  | - |  |  |  | (1 | ) |  |  | - |  |  |  | (1,874 | ) |  |  | (1,875 | )
Current maturities of lease liabilities |  |  | - |  |  |  | (118 | ) |  |  | (10 | ) |  |  | (586 | ) |  |  | (714 | )
Warrants |  |  | - |  |  |  | (1,446 | ) |  |  | - |  |  |  | - |  |  |  | (1,446 | )
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term lease liabilities |  |  | - |  |  |  | (3,350 | ) |  |  | (2,021 | ) |  |  | (19,953 | ) |  |  | (25,324 | )
Liabilities to banks |  |  | - |  |  |  | (79,541 | ) |  |  | - |  |  |  | (166,325 | ) |  |  | (245,866 | )
Other long-term loans |  |  | - |  |  |  | (10,209 | ) |  |  | - |  |  |  | (20,239 | ) |  |  | (30,448 | )
Debentures |  |  | - |  |  |  | (155,823 | ) |  |  | - |  |  |  | - |  |  |  | (155,823 | )
Deferred tax |  |  | (2,609 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,609 | )
Other long-term liabilities |  |  | - |  |  |  | (939 | ) |  |  | - |  |  |  | - |  |  |  | (939 | )
Derivatives |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (288 | ) |  |  | (288 | )
Total exposure in statement of financial position in respect of financial assets and financial liabilities |  |  | 579,452 |  |  |  | (258,294 | ) |  |  | (14,009 | ) |  |  | (177,864 | ) |  |  | 129,285 |
|  | December 31, 2023 |
|  | Non-monetary/ Non finance |  |  | NIS (*) |  |  | USD |  |  | EURO |  |  | Total |
|  | € in thousands |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | - |  |  |  | 34,990 |  |  |  | 4,199 |  |  |  | 11,938 |  |  |  | 51,127 |
Short-term deposits |  |  | - |  |  |  | 997 |  |  |  | - |  |  |  | - |  |  |  | 997 |
Restricted cash |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 810 |  |  |  | 810 |
Intangible asset from green certificates |  |  | 553 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 553 |
Trade and revenue receivables |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,218 |  |  |  | 1,218 |
Other receivables |  |  | 2,584 |  |  |  | 2,660 |  |  |  | - |  |  |  | 5,255 |  |  |  | 10,499 |
Derivatives asset ST |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 275 |  |  |  | 275 |
Assets of disposal groups classified as held for sale |  |  | 28,297 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28,297 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity accounted investees |  |  | 31,772 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 31,772 |
Advances on account of investments |  |  | 898 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 898 |
Fixed assets |  |  | 407,982 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 407,982 |
Right-of-use asset |  |  | 30,967 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 30,967 |
Restricted cash and deposits |  |  | - |  |  |  | 3,558 |  |  |  | - |  |  |  | 13,828 |  |  |  | 17,386 |
Deferred tax |  |  | 8,677 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,677 |
Long term receivables |  |  | 9,350 |  |  |  | 1,096 |  |  |  | - |  |  |  | - |  |  |  | 10,446 |
Derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,948 |  |  |  | 10,948 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term bank loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,784 | ) |  |  | (9,784 | )
Current maturities of long-term loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,000 | ) |  |  | (5,000 | )
Current maturities of debentures |  |  | - |  |  |  | (35,200 | ) |  |  | - |  |  |  | - |  |  |  | (35,200 | )
Trade payables |  |  | - |  |  |  | (832 | ) |  |  | (154 | ) |  |  | (4,263 | ) |  |  | (5,249 | )
Other payables |  |  | (553 | ) |  |  | (9,445 | ) |  |  | - |  |  |  | (861 | ) |  |  | (10,859 | )
Current maturities of derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,643 | ) |  |  | (4,643 | )
Current maturities of lease liabilities |  |  | - |  |  |  | (105 | ) |  |  | (10 | ) |  |  | (585 | ) |  |  | (700 | )
Liabilities of disposal groups classified as held for sale |  |  | (17,142 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (17,142 | )
Warrants |  |  | - |  |  |  | (84 | ) |  |  | - |  |  |  | - |  |  |  | (84 | )
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term lease liabilities |  |  | - |  |  |  | (3,176 | ) |  |  | (2,150 | ) |  |  | (18,354 | ) |  |  | (23,680 | )
Long-term loans |  |  | - |  |  |  | (69,685 | ) |  |  | - |  |  |  | (168,096 | ) |  |  | (237,781 | )
Other long-term bank loans |  |  | - |  |  |  | (8,452 | ) |  |  | - |  |  |  | (20,921 | ) |  |  | (29,373 | )
Debentures |  |  | - |  |  |  | (104,887 | ) |  |  | - |  |  |  | - |  |  |  | (104,887 | )
Deferred tax |  |  | (2,516 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,516 | )
Other long-term liabilities |  |  | - |  |  |  | (855 | ) |  |  | - |  |  |  | - |  |  |  | (855 | )
Total exposure in statement of financial position in respect of financial assets and financial liabilities |  |  | 500,869 |  |  |  | (189,420 | ) |  |  | 1,885 |  |  |  | (188,235 | ) |  |  | 125,099 |
| (*) | Including items linked to the Israeli CPI
Schedule of Significant Exchange Rates | Information regarding significant exchange rates:
|  | For the year ended December 31 |
|  | Rate of |  |  |  |  |  | Rate of |  |  |  |
|  | Change |  |  |  |  |  | Change |  |  |  |
|  | % |  |  | Dollar |  |  | % |  |  | NIS |
1 Euro in 2024 |  |  | (5.9 | ) |  |  | 1.041 |  |  |  | (5.4 | ) |  |  | 3.796 |
1 Euro in 2023 |  |  | 3.7 |  |  |  | 1.106 |  |  |  | 6.9 |  |  |  | 4.012 |
Schedule of Sensitivity Analysis of Equity | The analysis assumes that all other variables, in particular interest rates, remain constant.
|  | December 31, 2024 |
|  | Increase |  |  | Decrease |
|  | Equity |  |  | Equity |
|  | € thousands |
Change in the exchange rate of: |  |  |  |  |  |  |  |
5% in the USD |  |  | 667 |  |  |  | (737 | )
5% in NIS |  |  | (12,915 | ) |  |  | 12,915 |
|  | December 31, 2023 |
|  | Increase |  |  | Increase |
|  | Equity |  |  | Equity |
|  | € thousands |
Change in the exchange rate of: |  |  |  |  |  |
5% in the USD |  |  | (90 | ) |  |  | 99 |
5% in NIS |  |  | (9,471 | ) |  |  | 9,471 |
Schedule of Change in Interest Rate Profit (Loss) | A change in interest rate would have increased (decreased) the profit in the financial statements by the amounts shown below:
|  | December 31, |
|  | 2024 |  |  | 2023 |
|  | Profit or loss |  |  | Profit or loss |
|  | € in thousands |
Increase of 1% |  |  | 1,098 |  |  |  | 736 |
Increase of 3% |  |  | 2,898 |  |  |  | 2,204 |
Decrease of 1% |  |  | (703 | ) |  |  | (734 | )
Decrease of 3% |  |  | (2,504 | ) |  |  | (2,201 | )
Schedule of Fair Values of the Other Financial Liabilities | The fair values of the other financial liabilities, together with the carrying amounts shown in the statement of financial position, are as follows:
|  | December 31, 2024
|  |  |  |  | Fair value |  |  |  |  |
|  | Carrying amount |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Valuation techniques for determining fair value |  | Inputs used to determine fair value
|  | € in thousands |  |  |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  |  | 191,529 |  |  |  | 189,090 |  |  |  | - |  |  |  | - |  |  |  |  |
Loans from banks and others (including current maturities) |  |  | 303,496 |  |  |  | - |  |  |  | 246,554 |  |  |  | - |  |  | Discounting future cash flows by the market interest rate on the date of measurement. |  | See Note 21F(2)
|  |  | 495,025 |  |  |  | 189,090 |  |  |  | 246,554 |  |  |  | - |  |  |  |  |
|  | December 31, 2023
|  |  |  |  | Fair value |  |  |  |  |
|  | Carrying |  |  |  |  |  |  |  |  |  |  |  | Valuation techniques for |  | Inputs used to
|  | amount |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | determining fair value |  | determine fair value
|  | € in thousands |  |  |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  |  | 140,087 |  |  |  | 134,464 |  |  |  | - |  |  |  | - |  |  |  |  |
Loans from banks and others (including current maturities) |  |  | 281,938 |  |  |  | - |  |  |  | 231,057 |  |  |  | - |  |  | Discounting future cash flows by the market interest rate on the date of measurement. |  | See Note 21F(2)
|  |  | 422,025 |  |  |  | 134,464 |  |  |  | 231,057 |  |  |  | - |  |  |  |  |
Schedule of Interest Rates Used to Discount Estimated Cash Flows | The interest rates used to discount estimated cash flows, when applicable, are based on the government yield curve at the reporting date plus an adequate credit spread, and were as follows:
| December 31,
| 2024 |  | 2023
| %
Non-current liabilities: |  |  |
Loans from banks | Discount rate of Euribor+ 2% and + 2.5% with a zero floor |  | Discount rate of Euribor+ 2% with a zero floor
Loans from banks | fixed rate for several years 3.1%-6% Linkage to Euribor |  | fixed rate for several years 3.1%-6% Linkage to Euribor
Loans from banks | 2.75%-4.78% Linkage to Consumer price index in Israel |  | 2.58%-4.78% Linkage to Consumer price index in Israel
Loans from banks | Floating interest rate based on the USA Bank Rate minus a spread of 0.75%. |  | Floating interest rate based on the Bank of Israel Rate plus a spread of 4.35%.
Loans from banks | fixed rate of 2.58%-3.03% |  | fixed rate of 2.58%-3.03%
Loans from others | Euribor+ 5.27% |  | Euribor+ 5.27%
Loans from others | 7% Linkage to Consumer price index in Israel and fixed rate of 5.5% |  | 7% Linkage to Consumer price index in Israel and fixed rate of 5.5%
Schedule of Fair Values Hierarchy | Level 3 - Inputs that are not based on observable market data (unobservable inputs).
|  | December 31, 2024
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  |  | Valuation techniques for
|  | € in thousands |  |  | determining fair value
Warrants |  |  | (1,446 | ) |  |  | - |  |  |  | - |  |  |  | (1,446 | ) |  | Fair value is measured at trade market.
Swap contracts |  |  | - |  |  |  | 862 |  |  |  | - |  |  |  | 862 |  |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Swap contracts |  |  |  |  |  |  | (331 | ) |  |  |  |  |  |  | (331 | ) |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Financial power swap |  |  |  |  |  |  |  |  |  |  | 13,427 |  |  |  | 13,427 |  |  | Fair value is measured by discounting the future fixed and assessed cash flows, over the period of the contract and using market interest rates appropriate for similar instruments. The value is adjusted for the parties’ credit risks.
Forward |  |  | - |  |  |  | - |  |  |  | (1 | ) |  |  | (1 | ) |  | Fair value measured on the basis of discounting the difference between the forward price in the contract and the current forward price for the residual period until redemption using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
|  | December 31, 2023
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  |  | Valuation techniques for
|  | € in thousands |  |  | determining fair value
Warrants |  |  | (84 | ) |  |  | - |  |  |  | - |  |  |  | (84 | ) |  | Fair value is measured at trade market.
Swap contracts |  |  | - |  |  |  | 882 |  |  |  | - |  |  |  | 882 |  |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Financial power swap |  |  | - |  |  |  | - |  |  |  | 5,698 |  |  |  | 5,698 |  |  | Fair value is measured by discounting the future fixed and assessed cash flows, over the period of the contract and using market interest rates appropriate for similar instruments. The value is adjusted for the parties’ credit risks.
Schedule of Reconciliation Financial Instruments Carried at Fair Value | The table hereunder presents reconciliation from the beginning balance to the ending balance of financial instruments carried at fair value in level 3 of the fair value hierarchy:
|  | Financial assets |
|  | (liability) |
|  | Financial power swap |
|  | € in thousands |
Balance as at January 1, 2023 |  |  | (61,537 | )
Total income recognized in profit or loss |  |  | 13,777 |
Total income recognized in other comprehensive income |  |  | 53,548 |
Balance as at December 31, 2023 |  |  | 5,698 |
Total income recognized in profit or loss |  |  | (127 | )
Total income recognized in other comprehensive income |  |  | 7,856 |
Balance as at December 31, 2024 |  |  | 13,427 |

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