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v3.24.1

Expenses by Nature (Tables) | 12 Months Ended
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Dec. 31, 2023
Expenses by Nature |
Schedule of expenses by nature | ​
​ | ​ | ​ | ​ | ​ | ​
EUR’000 |  | Note | 2023 | 2022 | 2021
Cost of sales | ​ | ​ | ​ | ​ | ​
Right of use asset depreciation | ​ | 19 | 30 | — | —
Insurance |  | ​ | 1,573 | 1,933 | 1,772
Vessel depreciation |  | 18 | 22,484 | 21,664 | 16,077
Impairment of property, plant and equipment | ​ | 18 | 5,000 | — | —
Crewing costs paid to a related party and an external party |  | 27 | — | 61 | 11,517
Seafarer payroll |  | 7 | 15,921 | 13,089 | 1,159
Fuel and oil |  | ​ | 711 | 1,113 | 892
Maintenance |  | ​ | 5,121 | 4,039 | 2,305
Messing costs |  | ​ | 1,448 | 1,428 | 1,224
Seafarer travel |  | ​ | 2,835 | 2,589 | 1,876
Specific charter costs |  | ​ | 4,052 | 2,623 | 1,239
Utilities |  | ​ | 389 | 689 | 541
Other operating expenses |  | ​ | 294 | 309 | 260
Tonnage tax |  | ​ | — | — | 17
Total cost of sales |  | ​ | 59,858 | 49,537 | 38,879
Administrative expenses |  |  | ​ |  |
Depreciation and amortisation |  | 17, 18, 19 | 534 | 1,020 | 414
Employee compensation |  | 7 | 18,889 | 9,905 | 7,603
Repair and maintenance expenses |  | ​ | 1,123 | 796 | 161
Legal and professional fees |  | ​ | 2,122 | 1,047 | 564
Transaction costs | ​ | 6 | 7,707 | — | —
Rental expenses |  | ​ | 751 | 582 | 584
Travel expense |  | ​ | 985 | 612 | 305
Management fees to related party |  | 27 | — | — | 115
Marketing and entertainment expenses |  | ​ | 602 | 788 | 159
Other expenses |  | ​ | 1,745 | 946 | 1,020
Total administrative expenses |  | ​ | 34,458 | 15,696 | 10,925
Schedule of components of auditor remuneration | ​
​ | ​ | ​ | ​ | ​
EUR’000 |  | 2023 | 2022 | 2021
Statutory audit |  | 474 | 125 | 92
Other assurance services |  | 1,608 | — | 8
Tax services |  | 2 | 105 | 50
Other services |  | 606 | 51 | 14
Total |  | 2,690 | 281 | 164

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- Definition The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
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