Right-of-use assets
The reconciliation of the carrying amounts of the items comprising “right-of-use assets” at the beginning and end of the reporting period:
| Schedule of carrying amounts of the items comprising “Right of use assets” at the beginning and end of the reporting period |
|
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|
|
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|
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|
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|
|
|
| Cost |
|
Balance at
12/31/2025 |
|
|
Additions |
|
|
Derecognitions |
|
|
Balance at
06/30/2026 |
|
| Right-of-use assets |
|
|
2,770 |
|
|
|
66 |
|
|
|
- |
|
|
|
2,836 |
|
| Total |
|
|
2,770 |
|
|
|
66 |
|
|
|
- |
|
|
|
2,836 |
|
| Accumulated depreciation (Note 11) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Right-of-use assets |
|
|
(749 |
) |
|
|
(301 |
)* |
|
|
- |
|
|
|
(1,050 |
) |
| Total |
|
|
(749 |
) |
|
|
(301 |
) |
|
|
- |
|
|
|
(1,050 |
) |
| Carrying amount |
|
|
2,021 |
|
|
|
(235 |
) |
|
|
- |
|
|
|
1,786 |
|
|
* |
The difference between the depreciation expense disclosed in Note 4 and Note 11 arises from using different FX rates: period-end rates or balance sheet and average rates for income statement. |
| Cost |
|
Balance at
12/31/2024 |
|
|
Additions |
|
|
Derecognitions |
|
|
Balance at
12/31/2025 |
|
| Right-of-use assets |
|
|
2,200 |
|
|
|
570 |
|
|
|
- |
|
|
|
2,770 |
|
| Total |
|
|
2,200 |
|
|
|
570 |
|
|
|
- |
|
|
|
2,770 |
|
| Accumulated depreciation (Note 11) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Right-of-use assets |
|
|
(243 |
) |
|
|
(506 |
) |
|
|
- |
|
|
|
(749 |
) |
| Total |
|
|
(243 |
) |
|
|
(506 |
) |
|
|
- |
|
|
|
(749 |
) |
| Carrying amount |
|
|
1,957 |
|
|
|
63 |
|
|
|
- |
|
|
|
2,021 |
|
Lease Liabilities
The lease liabilities as of June 30, 2026, amounted to €1,878 thousand. The maturity analysis is as follows:
| Schedule of lease liabilities |
|
|
|
|
| Maturity analysis: |
|
|
|
|
| 06/30/2026 |
|
|
1,588 |
|
| Year 1 |
|
|
394 |
|
| Year 2 |
|
|
715 |
|
| Year 3 |
|
|
626 |
|
| Year 4 |
|
|
451 |
|
| Year 5 |
|
|
79 |
|
| Onwards |
|
|
1 |
|
| Total future lease payments |
|
|
2,266 |
|
| Less: Unearned interest |
|
|
388 |
|
| Lease liabilities as of June 30, 2026 |
|
|
1,878 |
|
| |
|
|
|
|
| Lease Liabilities as of June 30, 2026 |
|
|
1,878 |
|
| Non-Current |
|
|
1,588 |
|
| Current |
|
|
290 |
|
|