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Expenses by nature (Tables) | 12 Months Ended
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Dec. 31, 2024
Expenses by nature |
Schedule of expenses by nature | ​
​ | ​ | ​ | ​ | ​ | ​
EUR’000 |  | Note | 2024 | 2023 | 2022
Cost of sales | ​ | ​ | ​ | ​ | ​
Right-of-use asset depreciation | ​ | 14 | 235 | 30 | —
Insurance |  | ​ | 2,754 | 1,573 | 1,933
Vessel depreciation |  | 13 | 53,696 | 22,484 | 21,664
Impairment of property, plant and equipment | ​ | 13 | — | 5,000 | —
Crewing costs paid to a related party and an external party |  | 27 | — | — | 61
Offshore employee compensation |  | 6 | 32,285 | 15,921 | 13,089
Fuel and oil |  | ​ | 2,976 | 711 | 1,113
Maintenance |  | ​ | 7,886 | 5,121 | 4,039
Messing costs |  | ​ | 2,948 | 1,448 | 1,428
Seafarer travel |  | ​ | 7,110 | 2,835 | 2,589
Specific charter costs |  | ​ | 10,776 | 4,052 | 2,623
Utilities |  | ​ | 1,308 | 389 | 689
Other operating expenses |  | ​ | 2,254 | 294 | 309
Total cost of sales |  | ​ | 124,228 | 59,858 | 49,537
Administrative expenses |  |  | ​ |  |
Depreciation and amortisation |  | 12, 13, 14 | 2,522 | 534 | 1,020
Onshore employee compensation |  | 6 | 33,132 | 18,889 | 9,905
Repair and maintenance expenses |  | ​ | 3,020 | 1,123 | 796
Legal and professional fees |  | ​ | 7,576 | 2,122 | 1,047
Transaction costs | ​ | ​ | — | 7,707 | —
Rental expenses |  | ​ | 1,757 | 751 | 582
Travel expense |  | ​ | 1,988 | 985 | 612
Marketing and entertainment expenses |  | ​ | 1,283 | 602 | 788
Other expenses |  | ​ | 5,823 | 1,745 | 946
Total administrative expenses |  | ​ | 57,101 | 34,458 | 15,696
Schedule of components of auditor remuneration | ​
​ | ​ | ​ | ​ | ​
EUR’000 |  | 2024 | 2023 | 2022
Statutory audit |  | 2,016 | 474 | 125
Other assurance services |  | 264 | 1,608 | —
Tax services |  | 9 | 2 | 105
Other services |  | 22 | 606 | 51
Total |  | 2,311 | 2,690 | 281

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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 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of compensation to the entity's auditors. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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