v3.26.3
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of right-of-use assets related to leased properties

Right-of-use assets related to leased properties, vehicles and land are presented as property, plant and equipment.

 

   Equipment   Properties   Vehicles   Land   Total 
   €’000   €’000   €’000   €’000   €’000 
                     
January 1, 2024   56    6,827    498    2,888    10,269 
Additions right-of-use assets   27    -    193    -    221 
Revaluation of ROU assets        455    -    -    455 
Disposal of ROU assets   (57)   (6,593)   (358)   (2,802)   (9,810)
Depreciation charge for the period   (26)   (616)   (146)   (86)   (873)
December 31, 2024   0    74    187    0    261 
                          
Additions right-of-use assets   -    149    221    -    370 
Revaluation of ROU assets   -    -    4    -    4 
Disposal of ROU assets   -    (66)   -    -    (66)
Depreciation charge for the period   -    (31)   (95)   -    (127)
December 31, 2025   -    126    317    -    442 
Schedule of consolidated statement of profit or loss and other comprehensive income
ii.Amounts recognized in the Consolidated statement of profit or loss and other comprehensive income.

 

   2025   2024   2023 
   €’000   €’000   €’000 
Interest on lease liabilities   21    445    530 
Expenses relating to short-term leases   3    3    161 
Depreciation of Right of Use assets   127    874    950 
Schedule of amounts recognized in statement of cash flows
iii.Amounts recognized in statement of cash flows.

 

   2025   2024   2023 
   €’000   €’000   €’000 
Total cash outflow for leases   184    752    1,291 
Schedule of lease liabilities payable

Lease liabilities are payable as follows:

 

  

Future

minimum lease

payments 2025

   Interest 2025  

Present value of

minimum lease

payments 2025

 
   €’000   €’000   €’000 
Less than one year   195    25    159 
Between two and five years   302    21    281 
More than five years   -    -    - 
    497    46    440 
Schedule of lease liabilities

 

   2025   2024 
   €’000   €’000 
Balance at 1 January   273    10,785 
Payments   (140)   (768)
New leases   376    289 
Revaluations   -    455 
Disposals   (68)   (10,471)
Interest expense   21    445 
Interest paid   (21)   (462)
Balance at 31 December   440    273 
Schedule of lease liabilities non-current and current

 

   2025   2024 
   €’000   €’000 
Non-current          
Lease liability   281    156 
           
Current          
Lease liability   158    117 
Balance at period end   440    273