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Taxes on Income (Tables)
 12 Months Ended
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