| Schedule of Selling and Administrative Expenses |
The Company incurred the following selling and administrative expenses during the six months ended June 30, 2026 and 2025: | | | Six Months Ended June 30, | | | | | 2026 | | | 2025 | | | Professional fees | | € | 565,594 | | | € | 789,481 | | | Shipping and handling expenses | | | 213,999 | | | | 166,318 | | | Warehouse handling | | | 53,731 | | | | 35,930 | | | Miscellaneous operating expenses | | | 77,060 | | | | 104,370 | | | Marketing and advertising | | | 36,276 | | | | 135,780 | | | Leases and royalties | | | 39,220 | | | | 38,643 | | | Insurance premiums | | | 223,136 | | | | 115,928 | | | Repair and conservation | | | 1,281 | | | | 12,599 | | | Supplies | | | 449 | | | | 1,962 | | | Banking and similar services | | | 82 | | | | - | | | Other management expense | | | 8,126 | | | | - | | | Depreciation of property and equipment | | | 16,488 | | | | 5,938 | | | Amortization of intangible assets | | | 238,552 | | | | 48,762 | | | Amortization of right-of-use assets | | | 5,974 | | | | 38,250 | | | | | € | 1,479,968 | | | € | 1,493,962 | |
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