Finance income and costs

6 Months Ended

Jun. 30, 2026

Notes and other explanatory information [abstract]

Finance income and costs

21.

Finance income and costs

Schedule of finance income and costs

		2026				2025
		Six months ended 30 June
		2026				2025
			€’000				€’000
Finance income / (costs)			(87	)			72
Interest payable and similar expense			(3	)			(23	)
Derivative financial instruments at FVTPL (Note 19)			12				44
Net finance income / (costs)			(78	)			93

Six months ended 30 June 2026 - by nature

Schedule of net finance costs

		€’000
Interest on QIND convertible notes			(74	)
Other QIND interest (bank borrowings and leases)			(15	)
QIND conversion fees			(1	)
Interest on lease liabilities (parent and BrightHy)			(2	)
Exchange differences on monetary items			2
Fair value gain on derivative financial instruments			12
Net finance costs			(78	)

Exchange differences on translating the Group’s foreign operations of €468k are recognised in other comprehensive income, of which €329k is attributable to owners of the parent and accumulated in the foreign currency translation reserve, and €139k is attributable to non-controlling interests. In the comparative period, exchange differences on translating QIND were recognised in finance income, as previously reported.