v3.25.1
Consolidated Statements of Financial Position
Dec. 31, 2024
EUR (€)
Dec. 31, 2023
EUR (€)
Current assets:    
Cash € 1,531,994 € 2,293,518
Inventory 12,156
Deposits and prepayments 48,769 71,722
Total current assets 2,945,934 2,949,937
Non-current assets:    
Property, plant and equipment, net 1,358,348 410,184
Right-of-use assets, net 507,719 650,457
Financial assets at fair value through profit and loss 426,320
Goodwill 242,491 592,491
Intangible assets 2,563,801 3,460,887
Investment accounted for using the equity method 2,500,000  
Total non-current assets 7,172,359 5,540,339
Total assets 10,118,293 8,490,276
Current liabilities:    
Trade and other payables 3,438,654 3,667,281
Deferred revenue 291,141 481,912
Lease liabilities 68,312 107,922
Bank overdraft 338,954
Income tax payable 41,137
Total current liabilities 4,218,358 4,495,916
Non-current liabilities:    
Trade and other payables – non-related parties 1,196,039 763
Lease liabilities 496,714 601,000
Loan payable 140,666 226,077
Warrant liabilities 51,364 34,383
Deferred taxes 6,647
Contingent consideration 120,000 181,000
Total non-current liabilities 2,081,337 1,049,870
Total liabilities 6,299,696 5,545,786
Commitment and contingency
Shareholders’ equity:    
Subscription receivable (935)
Foreign exchange reserve 91,123 119,006
Capital reserves 14,181,732 8,337,451
Accumulated deficit (10,372,175) (5,982,203)
Non-controlling interest (160,233) 416,758
Total shareholders’ equity 3,818,597 2,944,490
Total liabilities and shareholders’ equity 10,118,293 8,490,276
Series A Preferred Shares    
Shareholders’ equity:    
Number of share, value 2,623
Class A Ordinary Shares    
Shareholders’ equity:    
Number of share, value 29,047 35,988
Class B Ordinary shares    
Shareholders’ equity:    
Number of share, value 46,480 18,425
Non-Related Party    
Current assets:    
Trade and other receivables 889,022 553,750
Current liabilities:    
Trade and other payables 3,178,650 3,485,774
Loan payable 81,297 99,125
Non-current liabilities:    
Trade and other payables – non-related parties 1,196,039 763
Related Party    
Current assets:    
Trade and other receivables 152,822 11,433
Loan receivable – related parties 311,171 19,514
Current liabilities:    
Trade and other payables 260,004 181,507
Loan payable 98,539
Non-current liabilities:    
Loan payable 76,554 98,539
Director loan – related party € 76,554