| Schedule of Financial Instruments |
The following table sets out the financial instruments
as at the end of the reporting period:
| | |
December 31,
2024 | | |
December 31,
2023 | |
| | |
EUR | | |
EUR | |
| Financial assets | |
| | |
| |
| Cash | |
| 1,531,994 | | |
| 2,293,518 | |
| Trade and other receivables – outside parties | |
| 889,022 | | |
| 553,750 | |
| Trade and other receivables – related parties | |
| 152,822 | | |
| 11,433 | |
| Total | |
| 2,573,838 | | |
| 2,858,701 | |
| | |
| | | |
| | |
| Financial liabilities | |
| | | |
| | |
| Trade and other payables – outside parties | |
| 4,374,689 | | |
| 3,486,537 | |
| Trade and other payables – related parties | |
| 260,004 | | |
| 181,507 | |
| Deferred revenue | |
| 291,141 | | |
| 481,912 | |
| Loan payable – outside parties | |
| 221,963 | | |
| 325,202 | |
| Loan payable – related party | |
| 76,554 | | |
| 98,539 | |
| Lease liabilities | |
| 565,026 | | |
| 708,922 | |
| | |
| 5,789,377 | | |
| 5,282,619 | |
|