Disclosure of detailed information about financial instruments [abstract]

Summary of Financial assets by class and category

C.

Financial assets by class and category


			June 30, 2026
(In thousand Euros)	Financial assets measured at amortized cost		Financial assets measured at fair value with changes in PL		Financial assets measured at fair value with changes in OCI		Total
Customer sales and services		28,704		—		—		28,704
Other receivables		118		—		—		118
Loans to employees		180		—		—		180
Trade and other financial receivables		29,002		—		—		29,002
Guarantee deposit		1,303		—		—		1,303
Non-current financial assets		1,303		—		—		1,303
Guarantee deposit		165		—		—		165
Financial investments		338		4,343		270		4,951
Other current financial assets		503		4,343		270		5,116
Total		30,808		4,343		270		35,421


			December 31, 2025
(In thousand Euros)	Financial assets measured at amortized cost		Financial assets measured at fair value with changes in PL		Financial assets measured at fair value with changes in OCI		Total
Customer sales and services		28,416						28,416
Other receivables		19						19
Loans to employees		180						180
Trade and other financial receivables		28,615		—		—		28,615
Guarantee deposit		1,387						1,387
Non-current financial assets		1,387		—		—		1,387
Guarantee deposit		164						164
Financial investments		326		4,373		270		4,969
Other current financial assets		490		4,373		270		5,133
Total		30,492		4,373		270		35,135

Summary of Details of the maturities, by year, of the principals and interest

Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2026 and December 31, 2025, are as follows:


(In thousand Euros)	June 30, 2026			December 31, 2025
1 July 2026 - 30 June 2027		51,105	2026		109,902
1 July 2027 - 30 June 2028		7,071	2027		32,893
1 July 2028 - 30 June 2029		15,030	2028		18,772
1 July 2029 - 30 June 2030		32,101	2029		3,595
1 July 2030 - Dic 2030		103,508	2030		549
More than five years		—	More than five years		2,401
		208,815			168,112

Summary of Movement in the derivative warrant liabilities

Movement in the derivative warrant liabilities during the six-months ended June 30, 2026 is summarized below:


	Public Warrant				Private Warrant				BBVA Warrant					Generac Warrant				Other Warrant				Total
	Number of warrants		Thousand Euros		Number of warrants		Thousand Euros		Number of warrants		Thousand Euros			Number of warrants		Thousand Euros		Number of warrants		Thousand Euros		Number of warrants		Thousand Euros
At December 31, 2025		262,956		—		444,167		—		50,394		19			655,147		51		—		—		1,412,664		70
Warrants issuance		—		—		—		—		—		—			229,938		2		3,301,758		7,216		3,531,696		7,218
Change in fair value of derivative warrant liabilities		—		—		—		—		—		(6	)		—		22		—		—		—		16
Exchange differences		—		—		—		—		—		1			—		—		—		—		—		1
At June 30, 2026		262,956		—		444,167		—		50,394		14			885,085		75		3,301,758		7,216		4,944,360		7,305

Summary of Trade and other financial payables

Details of trade and other financial payables as of June 30, 2026 and December 31, 2025 are as follows:


(In thousand Euros)	June 30, 2026		December 31, 2025
Suppliers		36,161		42,203
Personnel (salaries payable)		3,548		3,981
Customer advances		184		115
Total		39,893		46,299