| Schedule of unobservable inputs in fair value measurement within level 2 |
Schedule
of unobservable inputs in fair value measurement within level 2
| | |
Assets at
amortised
cost | | |
Liabilities
at amortised
cost | | |
Liabilities
at FVTPL | | |
Equity | | |
Total
carrying
amount | | |
Level 2 | |
| | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | |
| 30 June 2026 | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Cash and cash equivalents | |
| 266 | | |
| - | | |
| - | | |
| - | | |
| 266 | | |
| - | |
| Trade receivables (Note 12) | |
| 5,099 | | |
| - | | |
| - | | |
| - | | |
| 5,099 | | |
| - | |
| Loan and other receivables (Note 12) | |
| 417 | | |
| - | | |
| - | | |
| - | | |
| 417 | | |
| - | |
| Related party receivables (Note 11) | |
| 324 | | |
| - | | |
| - | | |
| - | | |
| 324 | | |
| - | |
| Long-term deposits (Note 14) | |
| 306 | | |
| - | | |
| - | | |
| - | | |
| 306 | | |
| - | |
| Trade payables (Note 17) | |
| - | | |
| 2,157 | | |
| - | | |
| - | | |
| 2,157 | | |
| - | |
| Other payables (Notes 16, 17) | |
| - | | |
| 8,307 | | |
| - | | |
| - | | |
| 8,307 | | |
| - | |
| Loans and bank borrowings (Notes 16, 17, 20) | |
| - | | |
| 1,795 | | |
| - | | |
| - | | |
| 1,795 | | |
| - | |
| Lease liabilities (Note 25) | |
| - | | |
| 436 | | |
| - | | |
| - | | |
| 436 | | |
| - | |
| Derivative financial liabilities (Note 19) | |
| - | | |
| - | | |
| 169 | | |
| - | | |
| 169 | | |
| 169 | |
| Equity-classified warrants (other equity reserve) | |
| - | | |
| - | | |
| - | | |
| 7,071 | | |
| 7,071 | | |
| - | |
| Total | |
| 6,412 | | |
| 12,695 | | |
| 169 | | |
| 7,071 | | |
| 26,347 | | |
| 169 | |
| 31 December 2025 | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Cash and cash equivalents | |
| 575 | | |
| - | | |
| - | | |
| - | | |
| 575 | | |
| - | |
| Trade receivables (Note 12) | |
| 4,774 | | |
| - | | |
| - | | |
| - | | |
| 4,774 | | |
| - | |
| Loan and other receivables (Note 12) | |
| 229 | | |
| - | | |
| - | | |
| - | | |
| 229 | | |
| - | |
| Related party receivables (Note 11) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| Long-term deposits (Note 14) | |
| 255 | | |
| - | | |
| - | | |
| - | | |
| 255 | | |
| - | |
| Trade payables (Note 17) | |
| - | | |
| 1,460 | | |
| - | | |
| - | | |
| 1,460 | | |
| - | |
| Other payables (Notes 16, 17) | |
| - | | |
| 8,020 | | |
| - | | |
| - | | |
| 8,020 | | |
| - | |
| Loans and bank borrowings (Notes 16, 17, 20) | |
| - | | |
| 1,887 | | |
| - | | |
| - | | |
| 1,887 | | |
| - | |
| Lease liabilities (Note 25) | |
| - | | |
| 451 | | |
| - | | |
| - | | |
| 451 | | |
| - | |
| Derivative financial liabilities (Note 19) | |
| - | | |
| - | | |
| 181 | | |
| - | | |
| 181 | | |
| 181 | |
| Equity-classified warrants (other equity reserve) | |
| - | | |
| - | | |
| - | | |
| 4,995 | | |
| 4,995 | | |
| - | |
| Total | |
| 5,833 | | |
| 11,818 | | |
| 181 | | |
| 4,995 | | |
| 22,827 | | |
| 181 | |
|
| schedule of expected contractual maturities |
The
following are the contractual maturities of the Group’s financial liabilities at 30 June 2026.
schedule of expected contractual maturities
| | |
Carrying amount | | |
Contractual cash flows | | |
Less then one year
| | |
1 - 2 years | | |
2 - 5 years | |
| | |
Carrying
amount | | |
Contractual
cash flows | | |
Less than
one year | | |
1 - 2 years | | |
2 - 5 years | |
| | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | |
| Trade payables | |
| 2,157 | | |
| 2,157 | | |
| 2,157 | | |
| - | | |
| - | |
| Other payables | |
| 8,307 | | |
| 8,307 | | |
| 8,307 | | |
| - | | |
| - | |
| Loans and borrowings - current | |
| 1,770 | | |
| 1,770 | | |
| 1,770 | | |
| - | | |
| - | |
| Bank borrowings - non-current | |
| 25 | | |
| 25 | | |
| - | | |
| 25 | | |
| - | |
| Employee end-of-service benefits | |
| 119 | | |
| 119 | | |
| - | | |
| - | | |
| 119 | |
| Lease liabilities | |
| 436 | | |
| 473 | | |
| 209 | | |
| 176 | | |
| 88 | |
| Derivative financial liabilities | |
| 169 | | |
| - | | |
| - | | |
| - | | |
| - | |
| Total | |
| 12,983 | | |
| 12,851 | | |
| 12,443 | | |
| 201 | | |
| 207 | |
|