| Reconciliation of Liabilities Arising from Financing Activities |
Note 27 – Reconciliation of Liabilities Arising from Financing
Activities
| | |
Loan
payable | | |
Loan from
a shareholder | | |
Lease
liabilities | | |
Total | |
| | |
EUR | | |
EUR | | |
EUR | | |
EUR | |
| At January 1, 2022 | |
| 25,000 | | |
| 20,000 | | |
| 373,107 | | |
| 418,107 | |
| Financing cash flows | |
| (3,084 | ) | |
| (20,000 | ) | |
| (63,444 | ) | |
| (86,528 | ) |
| New leases entered | |
| - | | |
| - | | |
| - | | |
| - | |
| Change on modification of lease | |
| - | | |
| - | | |
| (5,933 | ) | |
| (5,933 | ) |
| Interest expenses | |
| - | | |
| - | | |
| 3,680 | | |
| 3,680 | |
| At December 31, 2022 | |
| 21,916 | | |
| - | | |
| 307,410 | | |
| 329,326 | |
| Financing cash flows | |
| 391,790 | | |
| - | | |
| - | | |
| 391,790 | |
| New leases entered | |
| - | | |
| - | | |
| 734,682 | | |
| 734,682 | |
| Change on modification of lease | |
| - | | |
| - | | |
| (347,126 | ) | |
| (347,126 | ) |
| Interest expenses | |
| - | | |
| - | | |
| 13,956 | | |
| 13,956 | |
| At December 31, 2023 | |
| 423,741 | | |
| - | | |
| 708,922 | | |
| 1,132,663 | |
| Financing cash flows | |
| (128,720 | ) | |
| - | | |
| (81,720 | ) | |
| (210,440 | ) |
| New leases entered | |
| - | | |
| - | | |
| - | | |
| - | |
| Change on modification of lease | |
| - | | |
| - | | |
| (15,488 | ) | |
| (15,488 | ) |
| Change on modification of lease | |
| 3,496 | | |
| - | | |
| 28,792 | | |
| 32,288 | |
| At December 31, 2024 | |
| 298,517 | | |
| - | | |
| 640,506 | | |
| 939,023 | |
|