v3.26.1
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Group Companies of the Company

The following table lists the group companies of the Company that were consolidated during the financial years ended on December 31, 2025, 2024 and 2023.

 

Company Name   Jurisdiction   Incorporation Date   Ownership
Brera Holdings PLC d/b/a Solmate Infrastructure   Ireland   June 20, 2022   Holding Company
Brera Milano Srl   Italy   December 20, 2016   100% (via Brera Holdings PLC)
Brera FC   Italy   July 31, 2023   100% (via Brera Milano Srl)
Fudbalski Klub Akademija Pandev (“FKAP”)   Macedonia   June 9, 2017   90% (via Brera Holdings PLC)
UYBA Volley S.s.d.a.r.l.   Italy   June 7, 2002   51% (via Brera Holdings PLC)
Tiverija Brera AD Strumica   Macedonia   June 13, 2024   100% (via FKAP)
SS Juve Stabia SpA   Italy   July 25, 2003   100% (via Brera Holdings PLC)
Solmate USA Inc.   US   November 7, 2025   100% (via Brera Holdings PLC)
Schedule of Consolidated Financial Statements

The financial statements of each of the Company’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). These consolidated financial statements are presented in euro (the Company’s presentation currency).

 

Entity   Functional Currency
Brera Holdings PLC   United States dollar (“US$”)
Brera Milano S.r.l.   Euro (“EUR”)
Brera FC   Euro (“EUR”)
Fudbalski Klub Akademija Pandev   Macedonian Denar
UYBA Volley S.s.d.a.r.l.   Euro (“EUR”)
Tiverija Brera AD Strumica   Macedonian Denar
SS Juve Stabia SpA   Euro (“EUR”)
Solmate USA Inc.   United States dollar (“US$”)
Schedule of Roll Forward of the Receivables

A roll forward of the receivables is as follows:

 

   Amount in
EUR		 
Initial fair value of receivable   8,489 
Change in fair value during the period   (882)
Foreign currency translation adjustment   34 
Fair Value as of December 31, 2025   7,641 
Schedule of Company’s Current Credit Risk-Grading Framework

The Company’s current credit risk-grading framework comprises the following categories:

 

Category   Description  

Basis of recognizing estimated

Credit Loss (“ECL”)

Low risk   The counterparty has a low risk of default and does not have any past-due amounts   12-month ECL
Doubtful   There have been significant increases in credit risk since initial recognition through information developed internally or external resources.   Lifetime ECL - not credit impaired
In default   There is evidence indicating the asset is credit impaired.   Lifetime ECL - credit impaired
Write-off   There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery.   Amount is written off
Schedule of Categories Majority of Our Revenue The categories of the majority of our revenue during the years ended December 31, 2025, 2024 and 2023 are as follows:
   2025   2024   2023 
Digital asset treasury  €1,535   €
-
   €
-
 
Legacy Sport Portfolio   2,949    1,193    311 
Total  €4,484   €1,193   €311 
Schedule of Recognized at their Fair Value at the Date of Acquisition and are Subsequently Amortized on a Straight-Line Basis They are recognized at their fair value at the date of acquisition and are subsequently amortized on a straight-line basis as follows:
Player contracts 2 years (FKAP) & 3 years (Juve Stabia)
Brands Indefinite
Broadcasting rights 5 years (FKAP) & 7 years (Juve Stabia)
Season ticket holders 4 years (Juve Stabia)
Advertising 4 years (Juve Stabia)