| Financial assets and liabilities |
Note 10. Financial assets and liabilities The following tables show the carrying amounts and fair values of financial assets and financial liabilities as of June 30, 2026 and December 31, 2025:
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Accounting category |
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Book value on the statement of financial position |
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Fair Value |
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Fair Value Hierarchy |
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As of June 30, 2026 |
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Fair value through profit and loss |
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Amortized cost |
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Level 1 |
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Level 2 |
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Level 3 |
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$ in thousands |
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Financial assets |
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Non-current financial assets |
(i) |
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4,723 |
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4,723 |
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4,723 |
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- |
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- |
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- |
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Trade receivables |
(i) |
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- |
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5,075 |
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5,075 |
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5,075 |
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- |
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- |
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- |
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Subsidies receivables |
(i) |
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- |
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7,525 |
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7,525 |
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7,525 |
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- |
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- |
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- |
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Current financial assets |
(i) |
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1 |
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131,256 |
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131,257 |
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131,257 |
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- |
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- |
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1 |
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Cash and cash equivalents |
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35,590 |
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- |
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35,590 |
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35,590 |
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35,590 |
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- |
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- |
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Total financial assets |
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35,591 |
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148,579 |
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184,170 |
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184,170 |
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35,590 |
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- |
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1 |
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Financial liabilities |
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Non-current derivative instruments (EIB warrants) |
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12,863 |
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- |
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12,863 |
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12,863 |
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- |
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- |
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12,863 |
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Other non-current financial liabilities |
(i) |
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- |
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53,323 |
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53,323 |
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53,323 |
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- |
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- |
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- |
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Current financial liabilities |
(i) |
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- |
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7,500 |
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7,500 |
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7,500 |
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- |
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- |
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- |
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Trade payables |
(i) |
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- |
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18,202 |
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18,202 |
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18,202 |
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- |
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- |
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- |
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Other current liabilities |
(i) |
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400 |
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10,247 |
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10,647 |
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10,647 |
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- |
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- |
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400 |
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Total financial liabilities |
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13,263 |
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89,271 |
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102,534 |
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102,534 |
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- |
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- |
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13,263 |
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Accounting category |
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Book value on the statement of financial position |
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Fair Value |
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Fair Value Hierarchy |
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As of December 31, 2025 |
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Fair value through profit and loss |
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Amortized cost |
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Level 1 |
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Level 2 |
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Level 3 |
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$ in thousands |
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Financial assets |
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Non-current financial assets |
(i) |
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- |
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5,088 |
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5,088 |
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5,088 |
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- |
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- |
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- |
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Trade receivables |
(i) |
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- |
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14,398 |
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14,398 |
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14,398 |
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- |
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- |
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- |
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Subsidies receivables |
(i) |
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- |
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7,800 |
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7,800 |
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7,800 |
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- |
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- |
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- |
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Current financial assets |
(i) |
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234 |
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146,897 |
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147,130 |
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147,130 |
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- |
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- |
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234 |
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Cash and cash equivalents |
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61,533 |
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- |
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61,533 |
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61,533 |
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61,533 |
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- |
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- |
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Total financial assets |
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61,767 |
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174,183 |
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235,949 |
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235,949 |
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61,533 |
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- |
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234 |
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Financial liabilities |
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Non-current derivative instruments (EIB warrants) |
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22,059 |
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- |
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22,059 |
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22,059 |
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- |
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- |
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22,059 |
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Other non-current financial liabilities |
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- |
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51,953 |
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51,953 |
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52,521 |
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- |
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- |
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- |
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Current financial liabilities |
(i) |
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- |
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10,460 |
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10,460 |
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10,460 |
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- |
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- |
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- |
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Trade payables |
(i) |
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- |
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17,277 |
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17,277 |
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17,277 |
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- |
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- |
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- |
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Other current liabilities |
(i) |
|
168 |
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12,174 |
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12,342 |
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12,342 |
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- |
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- |
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168 |
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Total financial liabilities |
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22,227 |
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91,865 |
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114,092 |
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114,660 |
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- |
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- |
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22,227 |
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(i) As of June 30, 2026 and December 31, 2025, the carrying amount of these assets and liabilities on the statement of consolidated financial position was a reasonable approximation of their fair value.
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