| Schedule of Financial Instruments and Fair Value Measurement |
Set out below are categories of financial instruments and fair value measurements as of June 30, 2026 and December 31, 2025: | | | June 30, | | | December 31, | | | | | 2026 | | | 2025 | | | Financial assets at fair value | | | | | | | | Cash | | € | 503,586 | | | € | 493,129 | | | | | | | | | | | | | Financial assets at amortized cost | | | | | | | | | | Accounts receivable and other receivables | | € | 3,274,020 | | | € | 1,739,775 | | | Amount due from related parties | | € | 5,942,031 | | | € | 10,443,887 | | | | | | | | | | | | | Financial liabilities at amortized cost | | | | | | | | | | Accounts payable and accrued liabilities | | € | 6,848,799 | | | € | 12,647,530 | | | Amount due to related parties | | € | 3,400,635 | | | € | 2,929,117 | | | Lease liabilities | | € | 16,231 | | | € | 22,262 | | | Bank loans | | € | 4,609,095 | | | € | 4,510,831 | | | Debt bond | | € | 2,187,381 | | | € | 2,314,057 | |
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