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"value": "General informationNX Filtration N.V. (NX Filtration or the Company) is a public company with limited liability (naamloze vennootschap), incorporated under Dutch law, and the leading provider of nanofiltration membrane technology for producing pure and affordable water to improve quality of life. NX Filtration obtained its listing on Euronext Amsterdam in June 2021 through an IPO raising \u20ac165 million to enable the Company\u2019s commercial roll-out, capacity expansion program and innovation agenda. NX Filtration is the holding company of the Group, which consists of NX Filtration and, as at 31 December 2024, the following subsidiaries:Subsidiary Domicile Participation and country NX Filtration B.V. Hengelo, 100% the Netherlands NX Filtration Hengelo, 100% Real Estate B.V. the Netherlands NX Filtration Hengelo, 100% International B.V. the Netherlands- NX Filtration Delaware, 100% Americas LLC United States of America- NX Filtration Bangalore, 100% India Private Ltd Republic of India - NX Filtration Beijing, 100% (Beijing) People\u2019s Republic Membrane of China Technology Co Ltd.NX Filtration is registered with the Chamber of Commerce under number 64951030 and has its registered office at Haaksbergerstraat 95, 7554 PA, Hengelo, the Netherlands. Both NX Filtration Real Estate B.V. and NX Filtration International B.V. are incorporated and part of the Group per 22 June 2022. The subsidiaries in the United States of America, India and China have been incorporated in the course of 2023.The Company\u2019s financial year covers the first day of January and ends on the last day of December of each year. On 10 February 2025, the management board of NX Filtration (Management Board) authorized the financial statements for publication. The financial statements as presented in this report are subject to adoption by the Annual General Meeting of shareholders to be held on 8 April 2025.",
"dimensions": {
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"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__7": {
"value": "NX Filtration N.V.",
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"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "NX Filtration N.V.",
"dimensions": {
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"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s6__6__5": {
"value": "NX Filtration N.V.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__8": {
"value": "public company with limited liability",
"dimensions": {
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"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s6__6__14": {
"value": "the leading provider of nanofiltration membrane technology for producing pure and affordable water to improve quality of life",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s6__6__16": {
"value": "NX Filtration is the holding company of the Group, which consists of NX Filtration and, as at 31 December 2024, the following subsidiaries:Subsidiary Domicile Participation and country NX Filtration B.V. Hengelo, 100% the Netherlands NX Filtration Hengelo, 100% Real Estate B.V. the Netherlands NX Filtration Hengelo, 100% International B.V. the Netherlands- NX Filtration Delaware, 100% Americas LLC United States of America- NX Filtration Bangalore, 100% India Private Ltd Republic of India - NX Filtration Beijing, 100% (Beijing) People\u2019s Republic Membrane of China Technology Co Ltd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__15": {
"value": "NX Filtration is the holding company of the Group, which consists of NX Filtration and, as at 31 December 2024, the following subsidiaries:Subsidiary Domicile Participation and country NX Filtration B.V. Hengelo, 100% the Netherlands NX Filtration Hengelo, 100% Real Estate B.V. the Netherlands NX Filtration Hengelo, 100% International B.V. the Netherlands- NX Filtration Delaware, 100% Americas LLC United States of America- NX Filtration Bangalore, 100% India Private Ltd Republic of India - NX Filtration Beijing, 100% (Beijing) People\u2019s Republic Membrane of China Technology Co Ltd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__10": {
"value": "Haaksbergerstraat 95, 7554 PA, Hengelo, the Netherlands",
"dimensions": {
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"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__9": {
"value": "Haaksbergerstraat 95, 7554 PA, Hengelo, the Netherlands",
"dimensions": {
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"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__11": {
"value": "Hengelo",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__12": {
"value": "the Netherlands",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__17": {
"value": "On 10 February 2025, the management board of NX Filtration (Management Board) authorized the financial statements for publication. The financial statements as presented in this report are subject to adoption by the Annual General Meeting of shareholders to be held on 8 April 2025.1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__19": {
"value": "Summary of significant accounting policiesThe principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.Basis of preparationThese consolidated financial statements have been prepared in accordance, and comply with IFRS Accounting Standards as adopted in the European Union (\u201cIFRS Accounting Standards\u201d), where effective, for financial years beginning 1 January 2024 and also comply with the financial reporting requirements included in Part 9 of Book 2 of the Dutch Civil Code. The preparation of these consolidated financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 6 \u2018Critical accounting estimates and judgements\u2019.These consolidated financial statements have been prepared on a going concern basis. In June 2021, NX Filtration became a publicly traded company when it listed its ordinary shares on Euronext Amsterdam, raising \u20ac165 million for inter alia the acceleration of its business plan including a medium-term objective to realize a positive EBITDA margin by reaching a larger scale of operations and realizing purchasing benefits based on increasing volumes and optimizing product designs. Going Concern assessmentIn recent years, the Company has been incurring losses mainly due to ahead of the curve investments to roll out our commercial strategy, create global sales presence, further develop the disruptive HFNF technology and extend the production capacity to facilitate the expected growth in revenue. In 2024 the Company incurred net losses of \u20ac 23.1 million (2023: \u20ac 23.3 million) and negative operating cash flows of \u20ac 21.2 million (2023: \u20ac 11.7 million). Per 31 December 2024, the cash balance amounts \u20ac 53.4 million (31 December 2023: \u20ac 49.9 million).The Company\u2019s ability to continue as a going concern is contingent upon its ability to execute on the successful roll out of its business strategy and to remain flexible in order to mitigate unforeseen circumstances that will impact the profitability of the Company. The Company has a clear plan to become cash-flow positive in the medium term. The Company secured \u20ac 25.0 million of debt financing in April 2024 (see note 26) and placed new ordinary shares on 28 March 2024 raising gross proceeds of approximately \u20ac 25.5 million. The Company expects that this combined financing package will fund the Company\u2019s operations and provide it with sufficient headroom to fund its growth ambitions.Therefore the accounting policies used in the financial statements are based on the expectation that The Company will be able to continue as a going concern. Basis of measurementThese consolidated financial statements have been prepared on a historical cost basis, unless stated otherwise. These consolidated financial statements are presented in euro, which is the Company\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated.Changes in accounting policies and disclosuresA number of amended standards became applicable for the current reporting period. The Company did not have to change its accounting policies or make retrospective adjustments as a result of adopting these amended standards.New and revised IFRSs effective in 2024 The following amendments and revisions to existing standards became effective for the Company consolidated financial statements as of 1 January 2024: Amendments to IAS 1, \u201cClassifications of Liabilities as Current or Non-current\u201d and \u201cNon-current Liabilities with Covenants\u201dAmendments to IFRS 16, \u201cLease Liability in a Sale and Leaseback\u201dAmendments to IAS 7 and IFRS 7, \u201cSupplier Finance Arrangement\u201d None of these standards which became effective had a material impact on the Company\u2019s condensed financial statements. This is also not expected on future reporting periods or on foreseeable future transactions.New accounting policies not yet effective for 2024Certain new accounting standards and amendments to standards have been published that are not mandatory for reporting periods starting on or after 1 January 2024 and have not been early adopted by the Company. For none of these standards that are not yet effective it is expected that they have a material impact on the Company in the current or future reporting periods and on foreseeable future transactions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__18-1": {
"value": "Summary of significant accounting policiesThe principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.Basis of preparationThese consolidated financial statements have been prepared in accordance, and comply with IFRS Accounting Standards as adopted in the European Union (\u201cIFRS Accounting Standards\u201d), where effective, for financial years beginning 1 January 2024 and also comply with the financial reporting requirements included in Part 9 of Book 2 of the Dutch Civil Code. The preparation of these consolidated financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 6 \u2018Critical accounting estimates and judgements\u2019.These consolidated financial statements have been prepared on a going concern basis. In June 2021, NX Filtration became a publicly traded company when it listed its ordinary shares on Euronext Amsterdam, raising \u20ac165 million for inter alia the acceleration of its business plan including a medium-term objective to realize a positive EBITDA margin by reaching a larger scale of operations and realizing purchasing benefits based on increasing volumes and optimizing product designs. Going Concern assessmentIn recent years, the Company has been incurring losses mainly due to ahead of the curve investments to roll out our commercial strategy, create global sales presence, further develop the disruptive HFNF technology and extend the production capacity to facilitate the expected growth in revenue. In 2024 the Company incurred net losses of \u20ac 23.1 million (2023: \u20ac 23.3 million) and negative operating cash flows of \u20ac 21.2 million (2023: \u20ac 11.7 million). Per 31 December 2024, the cash balance amounts \u20ac 53.4 million (31 December 2023: \u20ac 49.9 million).The Company\u2019s ability to continue as a going concern is contingent upon its ability to execute on the successful roll out of its business strategy and to remain flexible in order to mitigate unforeseen circumstances that will impact the profitability of the Company. The Company has a clear plan to become cash-flow positive in the medium term. The Company secured \u20ac 25.0 million of debt financing in April 2024 (see note 26) and placed new ordinary shares on 28 March 2024 raising gross proceeds of approximately \u20ac 25.5 million. The Company expects that this combined financing package will fund the Company\u2019s operations and provide it with sufficient headroom to fund its growth ambitions.Therefore the accounting policies used in the financial statements are based on the expectation that The Company will be able to continue as a going concern. Basis of measurementThese consolidated financial statements have been prepared on a historical cost basis, unless stated otherwise. These consolidated financial statements are presented in euro, which is the Company\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated.Changes in accounting policies and disclosuresA number of amended standards became applicable for the current reporting period. The Company did not have to change its accounting policies or make retrospective adjustments as a result of adopting these amended standards.New and revised IFRSs effective in 2024 The following amendments and revisions to existing standards became effective for the Company consolidated financial statements as of 1 January 2024: Amendments to IAS 1, \u201cClassifications of Liabilities as Current or Non-current\u201d and \u201cNon-current Liabilities with Covenants\u201dAmendments to IFRS 16, \u201cLease Liability in a Sale and Leaseback\u201dAmendments to IAS 7 and IFRS 7, \u201cSupplier Finance Arrangement\u201d None of these standards which became effective had a material impact on the Company\u2019s condensed financial statements. This is also not expected on future reporting periods or on foreseeable future transactions.New accounting policies not yet effective for 2024Certain new accounting standards and amendments to standards have been published that are not mandatory for reporting periods starting on or after 1 January 2024 and have not been early adopted by the Company. For none of these standards that are not yet effective it is expected that they have a material impact on the Company in the current or future reporting periods and on foreseeable future transactions.2Critical accounting policiesConsolidation Subsidiaries are all entities over which the Company has control. The Company controls an entity where the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases.Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.Foreign currency transactions and translationsForeign currency transactions are translated into the functional currency of the Company using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year-end exchange rates, are generally recognized in profit or loss.The assets and liabilities of foreign operations are translated into euro at the exchange rates on the reporting date. The income and expenses of foreign operations are translated into euro at the exchange rates on the date of transactions. The functional currencies of our foreign operations are Chinese Yuan (CNY), US dollar (USD) and Indian Rupees (INR).RevenueThe Company manufactures and sells a range of water filtration solutions to companies serving the industrial and municipal sectors. Sales are recognized when control of the products has transferred, being when the products are delivered or risks are transferred to the customers, the customer has full discretion over the use of the products, and there is no unfulfilled obligation that could affect the customer\u2019s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the Company has objective evidence that all criteria for acceptance have been satisfied. Revenue is measured based on the consideration specified in a contract with a customer. The Company has no specific obligations for returns, refund clauses nor any other similar obligations specified in the contract with customers. However, standard product compliance warranty is provided to customers, which is not considered a separate performance obligation.Government grantsGrants from the government are recognized at their fair value where there is a reasonable assurance that the grant will be received, and the Company will comply with all attached conditions. Government grants relating to costs are deferred and recognized in the statement of comprehensive income over the period necessary to match them with the costs they are intended to compensate.Employee benefitsShort-term obligationsLiabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that are expected to be settled fully within 12 months after the end of the period in which the employees render the related service are recognized in respect of employees\u2019 services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet. Salaries, wages and social security contributions are charged to the consolidated statement of comprehensive income based on the terms of employment, when they are due to employees and the tax authorities respectively.Pension obligationsFor defined contribution plans, the Company pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in the future payments is available. Termination benefits are expensed at the earlier of when the Company can no longer withdraw the offer of those benefits and when the Company recognizes costs for a restructuring.Shared-based payments The grant-date fair value of equity-settled share-based payment awards granted to employees is recognized as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. The Company has no share-based payment awards with non-vesting conditions nor with market performance conditions.Expenses Expenses arising from the Company\u2019s business operations are accounted for in the year incurred.Finance income & expensesFinance income comprises interest income on funds invested and from financial assets held to maturity. Interest income is recognized in profit or loss as it accrues, using the effective interest method. Finance expense comprises interest expense on borrowings, bank and commitment fees, Realized and unrealized foreign currency gains and losses on monetary assets and liabilities, are reported on a net basis. Finance income or expenses are recognized as they accrue, using the effective interest method.Corporate income tax The income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income, based on the applicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses.The current income tax charge (if applicable) is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the group companies operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Company measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized, or the deferred income tax liability is settled. Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity, respectively.Intangible assetsResearch and developmentDevelopment costs that are directly attributable to the design and testing of identifiable and unique products controlled by the Company are recognized as intangible assets where the following criteria are met: \u2022 it is technically feasible to complete the product or system so that it will be available for use;\u2022 management intends to complete the product or system and use or sell it;\u2022 there is an ability to use or sell the product or system;\u2022 it can be demonstrated how the product or system will generate probable future economic benefits;\u2022 adequate technical, financial and other resources to complete the development and to use or sell the product or system are available; and\u2022 the expenditure attributable to the product or system during its development can be reliably measured.Directly attributable costs that are capitalized as part of the product include amongst others payroll costs and other costs related to creating or improving the existing product portfolio in the development phase.Capitalized development costs are recorded as intangible assets and amortized in 5 years from the point at which the asset is ready for use. Other development expenditures that do not meet these criteria are recognized as an expense as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Expenditure on research activities is recognized as expense in the period in which it is incurred.Concessions, licenses and rights to intellectual property Concessions, licenses and rights to intellectual property are capitalized at historical cost. They have a finite useful life and are subsequently carried at cost less accumulated amortization and impairment losses. These assets are amortized over a period of 10 years.SoftwareSoftware are capitalized at historical cost and amortized on a straight-line basis over the estimated useful life of the assets, typically 3 years. Cost associated with maintaining software programs are recognized as an expense as incurred. Property, plant and equipmentAll property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred.Depreciation on assets is calculated by recognizing the difference between historical cost and the estimated residual values using the straight-line method over their estimated useful life in profit or loss.The estimated useful lives of property, plant and equipment for current and comparable periods are as follows: Buildings 10 - 30 yearsMachinery and equipment 5 - 15 years Right-of-use assets 1 - 9 years Pilot equipment 5 years The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. The costs of future replacement are capitalized based on the component approach. Under this approach the total costs are allocated to the \u2018component assets\u2019. Government grants on investments, if applicable, are deducted from the purchase price or manufacturing price of the assets to which the government grants relate.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Gains and losses on disposals are determined by comparing proceeds with the carrying amount and are recognized within the consolidated statement of comprehensive income.Leases As a lesseeAt the inception of an agreement, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Company uses the definition of a lease in IFRS 16.The Company, as a lessee, recognizes a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments at the lease commencement date.The Company elected to apply the recognition exemption for both short-term and low value leases \u2013 e.g. office equipment. As such, the Company recognizes lease payments associated with these leases as an expense on a straight-line basis over the lease term.The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Company by the end of the lease term or the cost of the right-of-use asset reflects that the Company will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property, plant and equipment. In addition, the right-of- use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company\u2019s incremental borrowing rate. Subsequently, the lease liability is increased by the interest costs on the lease liability and decreased by lease payments made.Lease payments included in the measurement of the lease liability comprise the following:\u2022 fixed payments, including in-substance fixed payments;\u2022 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;\u2022 amounts expected to be payable under a residual value guarantee; and\u2022 the exercise price under a purchase option that the Company is reasonably certain to exercise, lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Company is reasonably certain not to terminate early.The lease liability is measured at amortized cost using the effective interest method. The lease liability is remeasured when there is a change in future lease payments arising from a change in index or rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment whether a purchase or renewal option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.When the lease liability is remeasured as abovementioned, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.The Company\u2019s right-of-use assets and lease liabilities are presented under Property, plant and equipment and Lease liabilities, respectively.As a lessorLeases in which the Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases. The Company has rental income from the lease of pilot equipment. This rental income is accounted for on a straight-line basis over the lease terms and is included in gross income in the statement of comprehensive income. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents are recognized as gross income in the period in which they are earned.Impairment of non-financial assets Non-financial assets with a definite useful life are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial assets that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. Inventories Inventories mainly relate to raw materials, semi-finished goods, work in progress and finished goods and are valued at the lower of cost and net realizable value. Cost comprises direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity. Costs of purchased inventory are determined after deducting rebates and discounts. Costs are determined using the first in first out method. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Financial instruments Financial assets \u2013 Classification and measurementThe Company classifies its financial assets in the following measurement categories:\u2022 those to be measured subsequently at fair value (either through other comprehensive Income (OCI) or through profit or loss), and\u2022 those to be measured at amortized cost.The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows.Financial assets \u2013 Recognition and derecognitionRegular purchases and sales of financial assets are recognized on the trade-date, the date on which the Company commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Company has transferred substantially all the risks and rewards of ownership.Financial assets \u2013 Initial recognitionAt initial recognition the Company measures a financial asset at its fair value. Except for cash and cash equivalents, the initial measurement of a financial asset is adjusted for directly attributable transaction cost. Transaction costs of financial assets carried at fair value through profit or loss (cash and cash equivalents) are expensed in profit or loss.Financial assets \u2013 Subsequent MeasurementsSubsequent measurement depends on the Company\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments: (i) Amortized cost, (ii) Fair value through profit or loss; and (iii) Fair value through other comprehensive income.The Company makes no use of derivative financial instruments. Besides cash and cash equivalents that are measured at fair value through profit or loss, the Company\u2019s receivables are measured at amortized costs. Interest income (if any) from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognized directly in profit or loss.Financial assets \u2013 ImpairmentThe Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company has no trade receivables nor amounts due from customers for contract work including a significant finance component and is therefore allowed to apply the simplified approach under IFRS 9, in which the credit losses are measured using a lifetime expected loss allowance for all trade receivables. Financial liabilities - Recognition and measurementFinancial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. The Company only has financial liabilities at amortized cost and makes no use of derivative financial instruments.Financial liabilities at amortized costsFinancial liabilities at amortized cost include trade, other payables and borrowings. Financial liabilities are initially recognized at fair value equaling the amount required to be paid, less, when material, a discount to reduce the payables to fair value. Subsequently financial liabilities are measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Financial liabilities \u2013 DerecognitionThe Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in the consolidated statement of comprehensive income.The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. However, when the cash flows of the modified liability are not substantially different, the Company (i) recalculates the amortized cost of the modified financial liability by discounting the modified contractual cash flows using the original effective interest rate and (ii) recognizes any adjustment in the consolidated statement of comprehensive income.Offsetting financial instrumentsFinancial assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. The Company does not have any legally enforceable right to offset the recognized amounts in the balance sheet.Trade and other receivables Trade and other receivables are amounts due from customers for products delivered and services performed in the ordinary course of business. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets. Trade receivables are generally due for settlement immediately and therefore all classified as current assets.Trade receivables are recognized initially at their transaction price, the amount of consideration that is unconditional, unless they contain significant financing components when they are recognized at fair value. They are subsequently measured at amortized cost using the effective interest method, less loss allowance. Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Cash and cash equivalents are measured at fair value.Share capital \u2013 Ordinary sharesAn ordinary share entitles its owner to a voting right and, only to extent so ultimately decided by the general meeting of the Company (the General Meeting), to dividends. Trade and other payables These amounts represent liabilities provided to the Company prior to the end of the financial year which are unpaid. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognized initially at their fair value. And subsequent measurement at amortized cost using the effective interest method.Cash flow statement The cash flow statement has been prepared using the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows. Segment reportingThe Company is engaged in the business of developing, producing and selling hollow fiber membrane modules. NX Filtration sells its filtration membranes in the form of modules in its two business lines: Clean Municipal Water and Sustainable Industrial Water. As there is a strong interrelationship between NX Filtration\u2019s different business activities and these business lines, management reviews the profitability and monitors the performance of the two business lines, despite the split in revenue, solely on an aggregated basis for resource allocation and overall performance measurement",
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},
"s6__6__22": {
"value": "The preparation of these consolidated financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 6 \u2018Critical accounting estimates and judgements",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__21": {
"value": "These consolidated financial statements have been prepared on a going concern basis. In June 2021, NX Filtration became a publicly traded company when it listed its ordinary shares on Euronext Amsterdam, raising \u20ac165 million for inter alia the acceleration of its business plan including a medium-term objective to realize a positive EBITDA margin by reaching a larger scale of operations and realizing purchasing benefits based on increasing volumes and optimizing product designs. Going Concern assessmentIn recent years, the Company has been incurring losses mainly due to ahead of the curve investments to roll out our commercial strategy, create global sales presence, further develop the disruptive HFNF technology and extend the production capacity to facilitate the expected growth in revenue. In 2024 the Company incurred net losses of \u20ac 23.1 million (2023: \u20ac 23.3 million) and negative operating cash flows of \u20ac 21.2 million (2023: \u20ac 11.7 million). Per 31 December 2024, the cash balance amounts \u20ac 53.4 million (31 December 2023: \u20ac 49.9 million).The Company\u2019s ability to continue as a going concern is contingent upon its ability to execute on the successful roll out of its business strategy and to remain flexible in order to mitigate unforeseen circumstances that will impact the profitability of the Company. The Company has a clear plan to become cash-flow positive in the medium term. The Company secured \u20ac 25.0 million of debt financing in April 2024 (see note 26) and placed new ordinary shares on 28 March 2024 raising gross proceeds of approximately \u20ac 25.5 million. The Company expects that this combined financing package will fund the Company\u2019s operations and provide it with sufficient headroom to fund its growth ambitions.Therefore the accounting policies used in the financial statements are based on the expectation that The Company will be able to continue as a going concern.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__25": {
"value": "Consolidation Subsidiaries are all entities over which the Company has control. The Company controls an entity where the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases.Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__24": {
"value": "Consolidation Subsidiaries are all entities over which the Company has control. The Company controls an entity where the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases.Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__26": {
"value": "Foreign currency transactions and translationsForeign currency transactions are translated into the functional currency of the Company using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year-end exchange rates, are generally recognized in profit or loss.The assets and liabilities of foreign operations are translated into euro at the exchange rates on the reporting date. The income and expenses of foreign operations are translated into euro at the exchange rates on the date of transactions. The functional currencies of our foreign operations are Chinese Yuan (CNY), US dollar (USD) and Indian Rupees (INR).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__27": {
"value": "RevenueThe Company manufactures and sells a range of water filtration solutions to companies serving the industrial and municipal sectors. Sales are recognized when control of the products has transferred, being when the products are delivered or risks are transferred to the customers, the customer has full discretion over the use of the products, and there is no unfulfilled obligation that could affect the customer\u2019s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the Company has objective evidence that all criteria for acceptance have been satisfied. Revenue is measured based on the consideration specified in a contract with a customer. The Company has no specific obligations for returns, refund clauses nor any other similar obligations specified in the contract with customers. However, standard product compliance warranty is provided to customers, which is not considered a separate performance obligation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__28": {
"value": "Government grantsGrants from the government are recognized at their fair value where there is a reasonable assurance that the grant will be received, and the Company will comply with all attached conditions. Government grants relating to costs are deferred and recognized in the statement of comprehensive income over the period necessary to match them with the costs they are intended to compensate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__29": {
"value": "Employee benefitsShort-term obligationsLiabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that are expected to be settled fully within 12 months after the end of the period in which the employees render the related service are recognized in respect of employees\u2019 services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet. Salaries, wages and social security contributions are charged to the consolidated statement of comprehensive income based on the terms of employment, when they are due to employees and the tax authorities respectively.Pension obligationsFor defined contribution plans, the Company pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in the future payments is available. Termination benefits are expensed at the earlier of when the Company can no longer withdraw the offer of those benefits and when the Company recognizes costs for a restructuring.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__30": {
"value": "Termination benefits are expensed at the earlier of when the Company can no longer withdraw the offer of those benefits and when the Company recognizes costs for a restructuring",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__31": {
"value": "Shared-based payments The grant-date fair value of equity-settled share-based payment awards granted to employees is recognized as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. The Company has no share-based payment awards with non-vesting conditions nor with market performance conditions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__32": {
"value": "Expenses Expenses arising from the Company\u2019s business operations are accounted for in the year incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__34": {
"value": "Finance income & expensesFinance income comprises interest income on funds invested and from financial assets held to maturity. Interest income is recognized in profit or loss as it accrues, using the effective interest method. Finance expense comprises interest expense on borrowings, bank and commitment fees, Realized and unrealized foreign currency gains and losses on monetary assets and liabilities, are reported on a net basis. Finance income or expenses are recognized as they accrue, using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__33": {
"value": "Finance income & expensesFinance income comprises interest income on funds invested and from financial assets held to maturity. Interest income is recognized in profit or loss as it accrues, using the effective interest method. Finance expense comprises interest expense on borrowings, bank and commitment fees, Realized and unrealized foreign currency gains and losses on monetary assets and liabilities, are reported on a net basis. Finance income or expenses are recognized as they accrue, using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__35": {
"value": "Corporate income tax The income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income, based on the applicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses.The current income tax charge (if applicable) is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the group companies operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Company measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__36": {
"value": "Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized, or the deferred income tax liability is settled. Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity, respectively.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__37": {
"value": "Intangible assetsResearch and developmentDevelopment costs that are directly attributable to the design and testing of identifiable and unique products controlled by the Company are recognized as intangible assets where the following criteria are met: \u2022 it is technically feasible to complete the product or system so that it will be available for use;\u2022 management intends to complete the product or system and use or sell it;\u2022 there is an ability to use or sell the product or system;\u2022 it can be demonstrated how the product or system will generate probable future economic benefits;\u2022 adequate technical, financial and other resources to complete the development and to use or sell the product or system are available; and\u2022 the expenditure attributable to the product or system during its development can be reliably measured.Directly attributable costs that are capitalized as part of the product include amongst others payroll costs and other costs related to creating or improving the existing product portfolio in the development phase.Capitalized development costs are recorded as intangible assets and amortized in 5 years from the point at which the asset is ready for use. Other development expenditures that do not meet these criteria are recognized as an expense as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Expenditure on research activities is recognized as expense in the period in which it is incurred.Concessions, licenses and rights to intellectual property Concessions, licenses and rights to intellectual property are capitalized at historical cost. They have a finite useful life and are subsequently carried at cost less accumulated amortization and impairment losses. These assets are amortized over a period of 10 years.SoftwareSoftware are capitalized at historical cost and amortized on a straight-line basis over the estimated useful life of the assets, typically 3 years. Cost associated with maintaining software programs are recognized as an expense as incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__39": {
"value": "Property, plant and equipmentAll property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred.Depreciation on assets is calculated by recognizing the difference between historical cost and the estimated residual values using the straight-line method over their estimated useful life in profit or loss.The estimated useful lives of property, plant and equipment for current and comparable periods are as follows: Buildings 10 - 30 yearsMachinery and equipment 5 - 15 years Right-of-use assets 1 - 9 years Pilot equipment 5 years The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. The costs of future replacement are capitalized based on the component approach. Under this approach the total costs are allocated to the \u2018component assets\u2019. Government grants on investments, if applicable, are deducted from the purchase price or manufacturing price of the assets to which the government grants relate.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Gains and losses on disposals are determined by comparing proceeds with the carrying amount and are recognized within the consolidated statement of comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__38": {
"value": "Property, plant and equipmentAll property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred.Depreciation on assets is calculated by recognizing the difference between historical cost and the estimated residual values using the straight-line method over their estimated useful life in profit or loss.The estimated useful lives of property, plant and equipment for current and comparable periods are as follows: Buildings 10 - 30 yearsMachinery and equipment 5 - 15 years Right-of-use assets 1 - 9 years Pilot equipment 5 years The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. The costs of future replacement are capitalized based on the component approach. Under this approach the total costs are allocated to the \u2018component assets\u2019. Government grants on investments, if applicable, are deducted from the purchase price or manufacturing price of the assets to which the government grants relate.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__40": {
"value": "Leases As a lesseeAt the inception of an agreement, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Company uses the definition of a lease in IFRS 16.The Company, as a lessee, recognizes a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments at the lease commencement date.The Company elected to apply the recognition exemption for both short-term and low value leases \u2013 e.g. office equipment. As such, the Company recognizes lease payments associated with these leases as an expense on a straight-line basis over the lease term.The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Company by the end of the lease term or the cost of the right-of-use asset reflects that the Company will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property, plant and equipment. In addition, the right-of- use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company\u2019s incremental borrowing rate. Subsequently, the lease liability is increased by the interest costs on the lease liability and decreased by lease payments made.Lease payments included in the measurement of the lease liability comprise the following:\u2022 fixed payments, including in-substance fixed payments;\u2022 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;\u2022 amounts expected to be payable under a residual value guarantee; and\u2022 the exercise price under a purchase option that the Company is reasonably certain to exercise, lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Company is reasonably certain not to terminate early.The lease liability is measured at amortized cost using the effective interest method. The lease liability is remeasured when there is a change in future lease payments arising from a change in index or rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment whether a purchase or renewal option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.When the lease liability is remeasured as abovementioned, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.The Company\u2019s right-of-use assets and lease liabilities are presented under Property, plant and equipment and Lease liabilities, respectively.As a lessorLeases in which the Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases. The Company has rental income from the lease of pilot equipment. This rental income is accounted for on a straight-line basis over the lease terms and is included in gross income in the statement of comprehensive income. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents are recognized as gross income in the period in which they are earned.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__42": {
"value": "Impairment of non-financial assets Non-financial assets with a definite useful life are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial assets that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__41": {
"value": "Impairment of non-financial assets Non-financial assets with a definite useful life are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial assets that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__43": {
"value": "Inventories Inventories mainly relate to raw materials, semi-finished goods, work in progress and finished goods and are valued at the lower of cost and net realizable value. Cost comprises direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity. Costs of purchased inventory are determined after deducting rebates and discounts. Costs are determined using the first in first out method. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__45": {
"value": "Financial assets \u2013 Classification and measurementThe Company classifies its financial assets in the following measurement categories:\u2022 those to be measured subsequently at fair value (either through other comprehensive Income (OCI) or through profit or loss), and\u2022 those to be measured at amortized cost.The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows.Financial assets \u2013 Recognition and derecognitionRegular purchases and sales of financial assets are recognized on the trade-date, the date on which the Company commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Company has transferred substantially all the risks and rewards of ownership.Financial assets \u2013 Initial recognitionAt initial recognition the Company measures a financial asset at its fair value. Except for cash and cash equivalents, the initial measurement of a financial asset is adjusted for directly attributable transaction cost. Transaction costs of financial assets carried at fair value through profit or loss (cash and cash equivalents) are expensed in profit or loss.Financial assets \u2013 Subsequent MeasurementsSubsequent measurement depends on the Company\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments: (i) Amortized cost, (ii) Fair value through profit or loss; and (iii) Fair value through other comprehensive income.The Company makes no use of derivative financial instruments. Besides cash and cash equivalents that are measured at fair value through profit or loss, the Company\u2019s receivables are measured at amortized costs. Interest income (if any) from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognized directly in profit or loss.Financial assets \u2013 ImpairmentThe Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company has no trade receivables nor amounts due from customers for contract work including a significant finance component and is therefore allowed to apply the simplified approach under IFRS 9, in which the credit losses are measured using a lifetime expected loss allowance for all trade receivables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__44": {
"value": "Financial assets \u2013 Classification and measurementThe Company classifies its financial assets in the following measurement categories:\u2022 those to be measured subsequently at fair value (either through other comprehensive Income (OCI) or through profit or loss), and\u2022 those to be measured at amortized cost.The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows.Financial assets \u2013 Recognition and derecognitionRegular purchases and sales of financial assets are recognized on the trade-date, the date on which the Company commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Company has transferred substantially all the risks and rewards of ownership.Financial assets \u2013 Initial recognitionAt initial recognition the Company measures a financial asset at its fair value. Except for cash and cash equivalents, the initial measurement of a financial asset is adjusted for directly attributable transaction cost. Transaction costs of financial assets carried at fair value through profit or loss (cash and cash equivalents) are expensed in profit or loss.Financial assets \u2013 Subsequent MeasurementsSubsequent measurement depends on the Company\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments: (i) Amortized cost, (ii) Fair value through profit or loss; and (iii) Fair value through other comprehensive income.The Company makes no use of derivative financial instruments. Besides cash and cash equivalents that are measured at fair value through profit or loss, the Company\u2019s receivables are measured at amortized costs. Interest income (if any) from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognized directly in profit or loss.Financial assets \u2013 ImpairmentThe Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company has no trade receivables nor amounts due from customers for contract work including a significant finance component and is therefore allowed to apply the simplified approach under IFRS 9, in which the credit losses are measured using a lifetime expected loss allowance for all trade receivables. Financial liabilities - Recognition and measurementFinancial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. The Company only has financial liabilities at amortized cost and makes no use of derivative financial instruments.Financial liabilities at amortized costsFinancial liabilities at amortized cost include trade, other payables and borrowings. Financial liabilities are initially recognized at fair value equaling the amount required to be paid, less, when material, a discount to reduce the payables to fair value. Subsequently financial liabilities are measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Financial liabilities \u2013 DerecognitionThe Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in the consolidated statement of comprehensive income.The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. However, when the cash flows of the modified liability are not substantially different, the Company (i) recalculates the amortized cost of the modified financial liability by discounting the modified contractual cash flows using the original effective interest rate and (ii) recognizes any adjustment in the consolidated statement of comprehensive income.Offsetting financial instrumentsFinancial assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. The Company does not have any legally enforceable right to offset the recognized amounts in the balance sheet.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__46": {
"value": "Financial assets \u2013 ImpairmentThe Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company has no trade receivables nor amounts due from customers for contract work including a significant finance component and is therefore allowed to apply the simplified approach under IFRS 9, in which the credit losses are measured using a lifetime expected loss allowance for all trade receivables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__47": {
"value": "Financial liabilities - Recognition and measurementFinancial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. The Company only has financial liabilities at amortized cost and makes no use of derivative financial instruments.Financial liabilities at amortized costsFinancial liabilities at amortized cost include trade, other payables and borrowings. Financial liabilities are initially recognized at fair value equaling the amount required to be paid, less, when material, a discount to reduce the payables to fair value. Subsequently financial liabilities are measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Financial liabilities \u2013 DerecognitionThe Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in the consolidated statement of comprehensive income.The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. However, when the cash flows of the modified liability are not substantially different, the Company (i) recalculates the amortized cost of the modified financial liability by discounting the modified contractual cash flows using the original effective interest rate and (ii) recognizes any adjustment in the consolidated statement of comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__48": {
"value": "Financial liabilities \u2013 DerecognitionThe Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in the consolidated statement of comprehensive income.The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. However, when the cash flows of the modified liability are not substantially different, the Company (i) recalculates the amortized cost of the modified financial liability by discounting the modified contractual cash flows using the original effective interest rate and (ii) recognizes any adjustment in the consolidated statement of comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__49": {
"value": "Offsetting financial instrumentsFinancial assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. The Company does not have any legally enforceable right to offset the recognized amounts in the balance sheet.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__50": {
"value": "Trade and other receivables Trade and other receivables are amounts due from customers for products delivered and services performed in the ordinary course of business. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets. Trade receivables are generally due for settlement immediately and therefore all classified as current assets.Trade receivables are recognized initially at their transaction price, the amount of consideration that is unconditional, unless they contain significant financing components when they are recognized at fair value. They are subsequently measured at amortized cost using the effective interest method, less loss allowance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__51": {
"value": "Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Cash and cash equivalents are measured at fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__52": {
"value": "Share capital \u2013 Ordinary sharesAn ordinary share entitles its owner to a voting right and, only to extent so ultimately decided by the general meeting of the Company (the General Meeting), to dividends. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__53": {
"value": "Trade and other payables These amounts represent liabilities provided to the Company prior to the end of the financial year which are unpaid. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognized initially at their fair value. And subsequent measurement at amortized cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__54": {
"value": "Cash flow statement The cash flow statement has been prepared using the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__55": {
"value": "Segment reportingThe Company is engaged in the business of developing, producing and selling hollow fiber membrane modules. NX Filtration sells its filtration membranes in the form of modules in its two business lines: Clean Municipal Water and Sustainable Industrial Water. As there is a strong interrelationship between NX Filtration\u2019s different business activities and these business lines, management reviews the profitability and monitors the performance of the two business lines, despite the split in revenue, solely on an aggregated basis for resource allocation and overall performance measurement. All financial segment information can therefore be found in the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__57": {
"value": "Financial Instrument classificationAs result of regular business practices, the Company holds positions in a variety of financial instruments. The financial instruments are presented in the balance sheet and consists of cash and cash equivalents, trade receivables and other receivables, trade payables and other payables.The Company does not use foreign exchange contracts and/or foreign exchange options and does not deal with such financial derivatives. On each balance date, financial instruments are reviewed to see whether or not an objective indication exists for the impairment of a financial asset or a group of financial assets.If an objective indication for impairment exists, the Company determines the amount of impairment losses and charges this amount to the consolidated statement of comprehensive income. As a result of the use of financial instruments, the Company incurs credit risks, liquidity risks and market risks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__58": {
"value": "Credit riskCredit risk is the risk of a financial loss in case a customer does not comply with the contractual obligations. Credit risks are mainly incurred from receivables from customers. The Company executes a strict policy to minimize credit risks. To control these risks, the Company makes use of information from licensed credit agencies. If necessary, credit risks will be mitigated by the use of credit insurances, bank guarantees, prepayments and other insurances. Cash- and cash equivalents are placed by a number of banks. The Company determines the credit risk of cash- and cash equivalents that are placed with these banks, by solely doing business with highly respectable banks. The Company evaluates the concentration risk with respect to trade receivables as medium. For the financial year 2024, one customer accounted for approximately 14% (2023: 12%) of the revenue of the sale of goods.Expected credit losses The Company has the following types of financial assets that are subject to the expected credit loss model:The Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company applies the IFRS 9 simplified approach for the calculation of expected credit losses by recognizing a loss allowance based on lifetime expected credit losses for all trade and other receivables at each reporting date. Individually significant trade receivables are tested for impairment on an individual basis. The remaining trade receivables are assessed collectively in groups that share similar credit risk characteristics and the days past due. The Company has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. The Company retrieves the latter from externally available information from credit rating agencies. Credit insured amounts are excluded from the determination of the loss allowance.On that basis, the loss allowance as of 31 December 2024 and 31 December 2023 was determined as follows for both trade and other receivables:In EUR \u2018000 31 December 2024 Current Overdue Overdue Overdue Overdue > amount < 30 days 31 - 60 days 61 - 90 days 90 days Expected loss rate 2% 3% 0% 0% 24%Gross carrying amount - trade receivables and other receivables 3,024 635 9 - 1,822Loss allowance 47 19 - - 434 In EUR \u2018000 31 December 2023 Current Overdue Overdue Overdue Overdue > amount < 30 days 31 - 60 days 61 - 90 days 90 days Expected loss rate 0% 0% 0% 0% 2%Gross carrying amount - trade receivables and other receivables 6,864 35 50 4 2,147 Loss allowance - - - - 42 During 2024 a couple of individual customers with long overdue balances were fully provided for. This is the main reason for the increase of our loss allowance towards \u20ac 500 thousand end of 2024 (2023: \u20ac 42 thousand). Trade and other receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Company and a failure to make contractual payments.Impairment losses on trade and other receivables are recognized as selling costs and are part of the operating costs in the consolidated statement of comprehensive income. Subsequent recoveries of amounts previously written off are credited against the same line item.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__59": {
"value": "Expected credit losses The Company has the following types of financial assets that are subject to the expected credit loss model:The Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company applies the IFRS 9 simplified approach for the calculation of expected credit losses by recognizing a loss allowance based on lifetime expected credit losses for all trade and other receivables at each reporting date. Individually significant trade receivables are tested for impairment on an individual basis. The remaining trade receivables are assessed collectively in groups that share similar credit risk characteristics and the days past due. The Company has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. The Company retrieves the latter from externally available information from credit rating agencies. Credit insured amounts are excluded from the determination of the loss allowance.On that basis, the loss allowance as of 31 December 2024 and 31 December 2023 was determined as follows for both trade and other receivables:In EUR \u2018000 31 December 2024 Current Overdue Overdue Overdue Overdue > amount < 30 days 31 - 60 days 61 - 90 days 90 days Expected loss rate 2% 3% 0% 0% 24%Gross carrying amount - trade receivables and other receivables 3,024 635 9 - 1,822Loss allowance 47 19 - - 434 In EUR \u2018000 31 December 2023 Current Overdue Overdue Overdue Overdue > amount < 30 days 31 - 60 days 61 - 90 days 90 days Expected loss rate 0% 0% 0% 0% 2%Gross carrying amount - trade receivables and other receivables 6,864 35 50 4 2,147 Loss allowance - - - - 42 During 2024 a couple of individual customers with long overdue balances were fully provided for. This is the main reason for the increase of our loss allowance towards \u20ac 500 thousand end of 2024 (2023: \u20ac 42 thousand). Trade and other receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Company and a failure to make contractual payments.Impairment losses on trade and other receivables are recognized as selling costs and are part of the operating costs in the consolidated statement of comprehensive income. Subsequent recoveries of amounts previously written off are credited against the same line item.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__56": {
"value": "3Financial instruments and risk managementFinancial Instrument classificationAs result of regular business practices, the Company holds positions in a variety of financial instruments. The financial instruments are presented in the balance sheet and consists of cash and cash equivalents, trade receivables and other receivables, trade payables and other payables.The Company does not use foreign exchange contracts and/or foreign exchange options and does not deal with such financial derivatives. On each balance date, financial instruments are reviewed to see whether or not an objective indication exists for the impairment of a financial asset or a group of financial assets.If an objective indication for impairment exists, the Company determines the amount of impairment losses and charges this amount to the consolidated statement of comprehensive income. As a result of the use of financial instruments, the Company incurs credit risks, liquidity risks and market risks.Risk managementThe Management Board has the overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. The Group\u2019s risk management policies are established to identify and analyze the risks faced by the Group, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions. Credit riskCredit risk is the risk of a financial loss in case a customer does not comply with the contractual obligations. Credit risks are mainly incurred from receivables from customers. The Company executes a strict policy to minimize credit risks. To control these risks, the Company makes use of information from licensed credit agencies. If necessary, credit risks will be mitigated by the use of credit insurances, bank guarantees, prepayments and other insurances. Cash- and cash equivalents are placed by a number of banks. The Company determines the credit risk of cash- and cash equivalents that are placed with these banks, by solely doing business with highly respectable banks. The Company evaluates the concentration risk with respect to trade receivables as medium. For the financial year 2024, one customer accounted for approximately 14% (2023: 12%) of the revenue of the sale of goods.Expected credit losses The Company has the following types of financial assets that are subject to the expected credit loss model:The Company assesses on a forward-looking basis the expected credit losses associated with its financial instruments carried at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The Company applies the IFRS 9 simplified approach for the calculation of expected credit losses by recognizing a loss allowance based on lifetime expected credit losses for all trade and other receivables at each reporting date. Individually significant trade receivables are tested for impairment on an individual basis. The remaining trade receivables are assessed collectively in groups that share similar credit risk characteristics and the days past due. The Company has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. The Company retrieves the latter from externally available information from credit rating agencies. Credit insured amounts are excluded from the determination of the loss allowance.On that basis, the loss allowance as of 31 December 2024 and 31 December 2023 was determined as follows for both trade and other receivables:In EUR \u2018000 31 December 2024 Current Overdue Overdue Overdue Overdue > amount < 30 days 31 - 60 days 61 - 90 days 90 days Expected loss rate 2% 3% 0% 0% 24%Gross carrying amount - trade receivables and other receivables 3,024 635 9 - 1,822Loss allowance 47 19 - - 434 In EUR \u2018000 31 December 2023 Current Overdue Overdue Overdue Overdue > amount < 30 days 31 - 60 days 61 - 90 days 90 days Expected loss rate 0% 0% 0% 0% 2%Gross carrying amount - trade receivables and other receivables 6,864 35 50 4 2,147 Loss allowance - - - - 42 During 2024 a couple of individual customers with long overdue balances were fully provided for. This is the main reason for the increase of our loss allowance towards \u20ac 500 thousand end of 2024 (2023: \u20ac 42 thousand). Trade and other receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Company and a failure to make contractual payments.Impairment losses on trade and other receivables are recognized as selling costs and are part of the operating costs in the consolidated statement of comprehensive income. Subsequent recoveries of amounts previously written off are credited against the same line item. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations. The Company\u2019s approach to managing liquidity is to ensure that, as far as possible, it will always have sufficient liquidity to meet its obligations when they become due, avoiding unacceptable losses or damages to the Company\u2019s reputation. The Company monitors its liquidity risk on an ongoing basis. In June 2021, NX Filtration became a publicly traded company when it listed its ordinary shares on Euronext Amsterdam, raising \u20ac165 million for inter alia the acceleration of its business plan. This provided the necessary funds for amongst others investing in pilot systems, expanding the organization, expanding the production capacity and supporting its innovation agenda. As per 31 December 2024, the Company has \u20ac 53.4 million cash available.The tables below analyses the Company\u2019s financial liabilities on their contractual maturities for all non- derivative financial liabilities for which the contractual maturities are essential for an understanding of the timing of the cash flows.In EUR \u2018000 31 December 2024 Less than 3 months Between 1 Over 3 months to 1 year and 5 years 5 years TotalTrade and other payables 9,100 - - - 9,100 Borrowings - - 5,460 19,540 25,000 Lease liabilities 53 130 259 69 511 Total non-derivatives 9,153 130 5,719 19,609 34,611 In EUR \u2018000 31 December 2023 Less than 3 months Between 1 Over 3 months to 1 year and 5 years 5 years TotalTrade and other payables 15,006 68 - - 15,074 Lease liabilities 140 422 951 - 1,513 Total non-derivatives 15,146 490 951 - 16,587Market risk Foreign exchange riskThe Company does predominately business in the euro currency. Therefore, the currency risk is limited and largely concerns positions and (future) transactions in euros. Management has determined, based on a risk assessment, that these currency risks do not need to be hedged. The Company\u2019s exposure to other foreign exchange movements is not significant and therefore no sensitivity analysis is included. The concentration risk is therefore considered low.Price risk The Company incurs price risks on the purchase of (raw) materials for the difference between the market price at the time of the purchase and during the actual performance. Price risk is currently managed by agreeing on (long term) framework agreements with its suppliers. With the expected growing volume of purchase, the Company expects to be able to negotiate lower prices for raw materials. In case the costs of raw materials and consumables increase with 2%, the impact on profit before tax is \u20ac 0.1 million.Interest risk The Company is exposed to interest rate risk and cash flow risk on its current accounts. If interest rates on its cash and cash equivalent balances would increase by 0.5%, the impact on profit before tax is \u20ac 0.1 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__61": {
"value": "Market risk Foreign exchange riskThe Company does predominately business in the euro currency. Therefore, the currency risk is limited and largely concerns positions and (future) transactions in euros. Management has determined, based on a risk assessment, that these currency risks do not need to be hedged. The Company\u2019s exposure to other foreign exchange movements is not significant and therefore no sensitivity analysis is included. The concentration risk is therefore considered low.Price risk The Company incurs price risks on the purchase of (raw) materials for the difference between the market price at the time of the purchase and during the actual performance. Price risk is currently managed by agreeing on (long term) framework agreements with its suppliers. With the expected growing volume of purchase, the Company expects to be able to negotiate lower prices for raw materials. In case the costs of raw materials and consumables increase with 2%, the impact on profit before tax is \u20ac 0.1 million.Interest risk The Company is exposed to interest rate risk and cash flow risk on its current accounts. If interest rates on its cash and cash equivalent balances would increase by 0.5%, the impact on profit before tax is \u20ac 0.1 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__60": {
"value": "Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations. The Company\u2019s approach to managing liquidity is to ensure that, as far as possible, it will always have sufficient liquidity to meet its obligations when they become due, avoiding unacceptable losses or damages to the Company\u2019s reputation. The Company monitors its liquidity risk on an ongoing basis. In June 2021, NX Filtration became a publicly traded company when it listed its ordinary shares on Euronext Amsterdam, raising \u20ac165 million for inter alia the acceleration of its business plan. This provided the necessary funds for amongst others investing in pilot systems, expanding the organization, expanding the production capacity and supporting its innovation agenda. As per 31 December 2024, the Company has \u20ac 53.4 million cash available.The tables below analyses the Company\u2019s financial liabilities on their contractual maturities for all non- derivative financial liabilities for which the contractual maturities are essential for an understanding of the timing of the cash flows.In EUR \u2018000 31 December 2024 Less than 3 months Between 1 Over 3 months to 1 year and 5 years 5 years TotalTrade and other payables 9,100 - - - 9,100 Borrowings - - 5,460 19,540 25,000 Lease liabilities 53 130 259 69 511 Total non-derivatives 9,153 130 5,719 19,609 34,611 In EUR \u2018000 31 December 2023 Less than 3 months Between 1 Over 3 months to 1 year and 5 years 5 years TotalTrade and other payables 15,006 68 - - 15,074 Lease liabilities 140 422 951 - 1,513 Total non-derivatives 15,146 490 951 - 16,587",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__62": {
"value": "4Capital managementThe Company\u2019s objectives when managing capital is to safeguard the Company\u2019s ability to continue as a going concern and maintain an optimal capital structure to reduce the cost of capital. The table below provides an analysis of our cash and cash equivalents, liabilities and the movements in net debt for each of the periods presented. Total Cash and borrowings & cash In EUR \u2018000 Borrowings Lease Liabilities lease liabilities equivalents Net debtAt 1 January 2023: - 1,808 1,808 (104,274) (102,466)Cash flows - - - 54,346 54,346 New leases - 240 240 - 240 Other changes - (535) (535) - (535)Net debt - 31 December 2023 - 1,513 1,513 (49,928) (48,415)Cash flows - - - (3,447) (3,447)New loan 25,000 - 25,000 - 25,000 New leases - 334 334 - 334 Other changes - (1,336) (1,336) - (1,336)Net debt - 31 December 2024 25,000 511 25,511 (53,375) (27,864)New leases relates to new equipment used for the logistics in our factory. The new loan (borrowings) relates to the new long term financing agreement (see note 26). Other changes relates to the ended rental contracts with our former locations, the yearly lease payments and a negative non-cash movement which relates to effective interest accounting on lease liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__63": {
"value": "5Fair value estimationAt 31 December 2024 and 31 December 2023, the Company\u2019s cash and cash equivalents are measured at fair value. The carrying amounts of trade and other receivables, trade and other payables and borrowings approximated their fair values. Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. IFRS establishes a three tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__64": {
"value": "6Critical accounting estimates and judgementsThe preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reported periods.The estimates and associated assumptions are based on historical experiences and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.Development costs The capitalized development costs are based on management judgements taken into account:\u2022 the technical feasibility to complete the product or system so that it will be available for use;\u2022 management intends to complete the product or system and use or sell it;\u2022 the ability to use or sell the product or system;\u2022 the availability of adequate technical, financial and other resources to complete the development.In determining the development costs to be capitalized, the Company estimates the expected future economic benefits of the respective product or system that is the result of a development project. Furthermore, management estimates the useful life of such product or system (note 2).Property, plant and equipmentEstimates are required to determine the (remaining) useful lives of fixed assets, useful lives are determined based on an asset\u2019s age, the frequency of its use and technological changes in production.Periodical evaluations are performed in order to ensure timely detection of triggers that might indicate impairment of specific assets. Whenever such triggers are noted, the related assets are assessed for impairment as appropriate.Deferred tax assetsDeferred tax assets are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, unused tax losses and unused tax credits. Deferred tax assets are recognized only to the extent that it is probable that sufficient taxable profit will be available against which those unused tax losses, unused tax credits or deductible temporary differences can be utilised. This assessment requires significant management judgements and assumptions and is inherently uncertain.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__67": {
"value": "Government grants comprises of the several government grants received for the Company\u2019s research & development activities in the field of water filtration. NX Filtration has fulfilled all conditions relating to government grants at time of recognition",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__69": {
"value": "The number of FTEs per year-end are: 2024 2023Direct employees 70 67 Indirect employees 99 99 Total FTE 169 166 A total of 26 (2023: 24) employees are employed outside the Netherlands",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__68": {
"value": "9Personnel expensesIn EUR \u2018000 2024 2023Salaries and wages 12,271 11,423 Social security contributions 1,654 1,457 Pension contributions 563 359 External personnel cost 490 497 Capitalised personnel expenses (867) (868)Total personnel expenses 14,111 12,868 Capitalised personnel expenses relate for \u20ac 408 thousand to development costs (intangible assets) and \u20ac 459 thousand to property plant & equipment (2023: intangible \u20ac 184 thousand, property plant & equipment \u20ac 684 thousand).The number of FTEs per year-end are: 2024 2023Direct employees 70 67 Indirect employees 99 99 Total FTE 169 166 A total of 26 (2023: 24) employees are employed outside the Netherlands. This includes 8 employees which are hired through an external human resource service provider (2023: 12). The average number of FTEs during 2024 was 163 (2023: 159). Pensions The Company has a defined contribution scheme for certain key employees, in which the pension contribution is predetermined and based on the gross salary and the age of the individual employee. Furthermore, the Company has a defined contribution scheme for the other employees, in which the pension contribution is predetermined and based on the gross salary only. Both schemes limit the Group\u2019s legal obligation to the amount it agrees to contribute during the period of employment. The assets of the plans are held separately from those of the Company in funds under the control of pension insurance companies.The average annual net premium contribution for 2024 is 6.0% (2023: 4.0%). The pension contributions are paid on a monthly basis to the pension fund. The net contribution for 2024 amounts to \u20ac 563 thousand (\u20ac 359 thousand in 2023). The premium payable during the financial year is charged to the consolidated statement of comprehensive income and is classified as costs of personnel.Aside from premium payables, the Company does not have any additional obligations in respect to the pension schemes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__70": {
"value": "10Depreciation and amortization In EUR \u2018000 2024 2023Amortization on intangible assets (705) (679) Depreciation on property, plant and equipment (5,483) (3,126) Gains & losses on disposal of assets (1,378) - Depreciation on right-of-use assets (538) (545) Total depreciation and amortization (8,104) (4,350)In the course of 2024 we have moved our office and production equipment from our rented locations towards our new factory in Hengelo. As a consequence we had to dispose some of our capitalized installations and equipment, which resulted in a loss on disposal of assets of \u20ac 1.4 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__71": {
"value": "11Operating costs The operating costs can be divided into the following cost categories:In EUR \u2018000 2024 2023Housing expenses 2,491 1,534 Other personnel expenses 1,096 1,006 Administrative expenses 2,198 1,888 Selling expenses 2,955 1,699 Operating expenses 904 1,141 Total operating costs 9,644 7,268 The increase in housing costs relates to additional costs for utilities and energy consumption. The increase in selling expenses is caused by increased costs for marketing, events, tradeshows and also includes an addition to our loss allowance for trade receivables of \u20ac 0.5 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__72": {
"value": "12External research & development costsIn EUR \u2018000 2024 2023Gross external R&D Costs 1,439 1,233 Capitalized external R&D costs (653) (637)Total external research & development cost (net) 786 596 Capitalised external R&D costs relate for \u20ac 653 thousand to development costs (intangible assets) (2023 also mainly relates to development costs).To maintain its technological leadership position, NX Filtration continuously invests in its research and development activities for further improvement of existing products and development of new products. Gross research and development costs, including R&D salaries in 2024 amounted to \u20ac 4.6 million (2023: \u20ac 4.2 million). Development costs that are directly attributable to the design and testing of identifiable and unique products and systems controlled by the Company are recognized as intangible assets and are capitalized as part of the product. Other research and development expenditures are recognized as an expense as incurred.NX Filtration currently relies on its commercially ready and available product ranges with proven applications. Going forward, the Company\u2019s strategy is to build further on this technology and make the technology available towards different applications and markets, which may require additional product development costs in future periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__65": {
"value": "7Revenue from sale of goodsThe Company\u2019s revenue originates from sale of products. The Company recognizes all its revenue at a point in time, when control over the goods is transferred to the customer. Set out below is the disaggregation of the Company\u2019s revenue from sale of goods based on the Company\u2019s two business lines.In EUR \u2018000 2024 2023Type of markets Sustainable Industrial Water 6,361 4,625 Clean Municipal Water 3,724 2,613 Total revenues from sale of goods 10,085 7,238 Set out below is the disaggregation of the Company\u2019s revenue from sale of goods by region based on the destination of products.In EUR \u2018000 2024 2023Geographical split The Netherlands 311 606 Europe (excluding the Netherlands) 4,434 3,711 North America 2,033 885 Asia 2,271 1,888 Rest of World 1,036 148 Total revenues from sale of goods 10,085 7,238",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__66": {
"value": "8Other income Set out below is the disaggregation of the Company\u2019s other income.In EUR \u2018000 2024 2023Government grants 172 174 Pilot income 611 641 Other 216 - Total other income 999 815 Government grants comprises of the several government grants received for the Company\u2019s research & development activities in the field of water filtration. NX Filtration has fulfilled all conditions relating to government grants at time of recognition. Pilot income relates to rental income from pilot equipment. Other includes other (rental) activities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__73": {
"value": "13Share based payments Depositary ReceiptsSince the incorporation of the Company in 2016, eligible and selected employees and directors have been provided with the opportunity to invest indirectly in ordinary shares in the capital of the Company by acquiring Depositary Receipts (\u201cDRs\u201d) issued by a foundation that is controlled by the majority shareholder. The DRs are not freely transferable and, under certain circumstances, the majority shareholder may require a participant to sell DRs to a party designated by the majority shareholder. If a participant voluntarily leaves the Company prior to the end of the vesting period, he/she is not entitled to the full fair market value. The share participation arrangement is accounted for as an equity-settled share-based arrangement since the Company and its subsidiaries do not have an obligation to settle or to repurchase any DRs from the participants. Each DR issued by the foundation represents one ordinary share in the capital of the Company.The number of outstanding DRs held by employees of the Group are as follows: 2024 2023Outstanding at 1 January 3,466,468 3,792,094 Granted (purchased) during the year - - Exercised (20,000) (325,626)Outstanding shares at 31 December 3,446,468 3,466,468 As the Company\u2019s ordinary shares were not listed at the grant date, the fair value of the ordinary shares has been estimated by the Company as of each date a participant indirectly acquired shares in the Company. For accounting purposes, the fair value of an award is equal to the fair market value of the underlying ordinary shares at the grant date less the acquisition price paid by a participant for the DRs. Given that the participants have paid the estimated fair market value of the underlying shares as of each grant date, the fair value of the share-based payment awards is nil. Long-term incentive plan \u2013 Key employeesThe Management Board recognises the importance of its key employees to the future success of the Company. Therefore, on 26 May 2021, a long-term incentive plan (\u2018LTIP Key employees\u2019) was introduced for a number of designated employees within the group of the Company. The following grants, comprising of Ordinary Shares in the Company, have been made under this plan: Number of Exercise Grant date Awards granted Price1 January 2022 6,982 Nil 1 February 2022 788 Nil 1 January 2023 4,425 Nil 1 January 2024 11,142 Nil The conditional rights to existing Ordinary Shares granted will vest on the day that is four years after the grant date, on the condition that the relevant employee continues to be employed by the Company on this date (subject to certain arrangements for exceptional circumstances, such as death of the employee). Besides the aforementioned service vesting condition, no other vesting conditions are applicable for the LTIP Key employees.Long-term incentive plan \u2013 Management BoardAs part of the newly introduced remuneration policy, which has been adopted by the general meeting of shareholders on 11 June 2021, a long-term incentive plan for the Management Board (\u2018LTIP Management Board\u2019) was introduced in order to increase the alignment between shareholder\u2019s interest and the interest of the Management Board. The following grants, comprising of Ordinary Shares in the Company, have been made under this plan: Number of ExerciseGrant date Awards granted Price20 May 2022 8,296 Nil 7 April 2023 9,091 Nil10 December 2024 21,627 Nil The conditional rights to Ordinary Shares granted will vest on the day that is three years after inception of the service and performance period, subject to continued employment as a member of the Management Board and certain non-market based performance vesting conditions.The service and performance period are starting on the 1st of January of the applicable financial year, in which the grant has been made. Besides the aforementioned service and performance vesting conditions there is one additional condition in place, which is an two year holding period for the Management Board after vesting date. The awards with grant date 10 December 2024 are in favor of the new Management Board members Mr Floris Jan Cuypers and Mr Jan Feie Zwiers.Summary of changes in outstanding sharesChanges in outstanding shares for the period: LTIP Key LTIP Management employees Board1 January 2024 10,985 17,387 Granted 11,142 21,627 Forfeited - (17,387)Vested - - 31 December 2024 22,127 21,627 None of the outstanding shares related to the LTIP Key employees and LTIP Management Board are vested at 31 December 2024.Fair value measurementThe Company used the Black & Scholes model to determine the fair value of the share-based payments plans at grant date. The fair value of the Company\u2019s Ordinary Shares for the different plans at grant date was: Grant date Share award plan Grant date fair valueLTIP Key employees 1 January 2022 10.84 LTIP Key employees 1 February 2022 10.84 LTIP Management Board 20 May 2022 11.08 LTIP Key employees 1 January 2023 11.00LTIP Management Board 7 April 2023 11.10LTIP Key employees 1 January 2024 6.70LTIP Management Board 10 December 2024 4.20 The present value for expected dividend over the vesting period for all plans is nil because the Company has currently no intention to distribute dividends in the foreseeable future in order to be able to further invest in the growth of the Company. Consequently and in conjunction with an exercise price of nil, both the expected volatility and risk-free-rate have no impact on the fair value determination at the grant date. Which means that the fair value of the conditional rights to Ordinary Shares is equal to the share price on the grant date.Share-based payment expensesShare-based payment expenses recognized as other operating costs in the statement of comprehensive income:In EUR \u2018000 2024 2023LTIP Key employees 63 13 LTIP Management Board (5) 5 Sign-on equity incentive 253 188 Total share-based payment expenses 311 206 The LTIP of the Management Board includes releases of accruals & settlements which resulted in a \u20ac 5 thousand benefit in 2024. For further information about the sign-on equity incentive we refer to note 17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__75": {
"value": "14Finance income and expensesIn EUR \u2018000 2024 2023Interest income 1,678 2,004 Interest expenses borrowings (791) - Bank fees & other interest expenses (137) - Interest expenses related to lease liabilities (56) (65) Finance (income) expenses 694 1,939 Interest expenses borrowings relates to the new long term financing agreement (see note 26). Interest expense related to lease liabilities is the result of application of IFRS 16. The interest income is resulting from our cash and cash equivalents.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__74": {
"value": "14Finance income and expensesIn EUR \u2018000 2024 2023Interest income 1,678 2,004 Interest expenses borrowings (791) - Bank fees & other interest expenses (137) - Interest expenses related to lease liabilities (56) (65) Finance (income) expenses 694 1,939 Interest expenses borrowings relates to the new long term financing agreement (see note 26). Interest expense related to lease liabilities is the result of application of IFRS 16. The interest income is resulting from our cash and cash equivalents.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__76": {
"value": "15Income tax benefit (expense)This note provides an analysis of the Company\u2019s income tax, showing how the tax benefit or expense is affected by non-deductible items.The tax on the Company\u2019s loss before tax differs from the statutory amount that would arise using the tax rate applicable to losses of the entity. The reconciliation of the effective tax rate is as follows:In EUR \u2018000 2024 2023Current tax Current tax on profits for the year (6) - Adjustments for previous years - - Total current tax (expense) benefit (6) - Deferred income tax Income tax (14) (8,945) Change in tax rates - - Total deferred tax benefit (expense) (14) (8,945) Total income tax benefit (expense) (20) (8,945) In EUR \u2018000 2024 2023Result from operations (23,089) (23,292)Total income tax (20) (8,945) Loss before income tax (23,069) (14,347)Tax calculated based on Dutch tax rate 25.8% 25.8%Tax effect of: Adjustments for previous years 0.0% -0.2%Non-taxable expenses -0.4% -0.3%Derecognition of deferred tax asset prior years 0.0% -62.4%Derecognition of deferred tax asset current-year 0.0% -11.8%Current-year losses for which no deferred tax asset is recognised -25.5% -13.5%Change in tax rates 0.0% 0.0%Other differences 0.0% 0.0%Effective tax rate -0.1% -62.3%The deferred tax assets resulting from carry-forward losses in the Netherlands have been fully derecognized in 2023 (see note 21). In 2024 no deferred tax assets are recognized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__77": {
"value": "16Earnings per share 2024 2023Net loss attributable to equity holders (in EUR \u2018000) (23,089) (23,292)Outstanding number of shares for the basic earnings per share as at 1 January 50,025,190 50,000,000 Effect of issued ordinary shares 7,832,341 - Effect of shares issued as a share plan 196,539 25,190Outstanding number of shares for the basic earnings per share as at 31 December 58,054,070 50,025,190 Weighted-average number of shares outstanding for the purpose of basic earnings per share 56,053,109 50,013,010 Weighted-average number of shares outstanding for the purpose of diluted earnings per share 56,053,109 50,013,010 Earnings per share Basic earnings per share (EUR), based on ordinary shares outstanding at 31 December (0.40) (0.47)Basic earnings per share (EUR), based on weighted average (0.41) (0.47)Diluted earnings per share (EUR), based on weighted average (0.41) (0.47)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__78": {
"value": "17Remuneration of the Management Board and the Supervisory BoardThe total amount of remuneration of the Managing Directors for the financial year 2024 comprised \u20ac 1,442,066 (2023: \u20ac 1,108,058). Management Board Fringe TerminationShare-based Total Total remuneration Salaries benefits benefit Bonus Pension payments 2024 2023 Mr Michiel Staatsen 191,035 - - - - - 191,035 198,980 Mr Erik Roesink 174,770 - - - - - 174,770 175,225 Mr Marc Luttikhuis 124,247 6,426 - 6,250 3,607 9,055 149,585 404,413 Mr Jeroen Pynenburg 165,305 23,154 198,750 -2,083 6,012 71,901 463,039 329,440 Mr Jan Feie Zwiers 129,183 6,605 - 10,688 4,009 86,175 236,660 - Mr Floris Jan Cuypers 126,571 7,258 - 9,750 3,207 80,191 226,977 - Totaal 911,111 43,443 198,750 24,605 16,835 247,322 1,442,066 1,108,058Mr Marc Luttikhuis stepped down as CFO and member of the Management Board as per 30 June 2024. Mr Jeroen Pynenburg stepped down as CEO and member of the Management Board as per 31 July 2024. As a consequence the related STI, LTI and sign-on incentive plans were settled. For Mr Jeroen Pynenburg this included a termination benefit and a redelivery of part of the awarded shares under his sign-on equity incentive. These shares (2/3) were not yet released from their lock-up restrictions. In respect hereof, the Company paid a settlement price of \u20ac 87,833.Both new directors Mr Floris Jan Cuypers and Mr Jan Feie Zwiers received a sign-on equity incentive with a value for 2024 of \u20ac 350,000 respectively \u20ac 300,000 which are included in the total amount of renumeration. The characteristics of this incentive are described below.In 2024, the Company has facilitated a sign-on equity incentive with Mr Floris Jan Cuypers and Mr Jan Feie Zwiers and issued 196,539 ordinary shares to Stichting Bewaarneming Aandelen NX Filtration, with a value of \u20ac 650,000 in aggregate. These ordinary shares have been delivered to a designated securities account and are subject to customary lock-up provisions. The lock-up of the ordinary shares under the sign-on equity incentive will be three years after 10 September 2024, where 1/3 of the ordinary shares will be released each year and the leaver provisions provide for a re-delivery of the ordinary shares in case of a bad-leaver. Mr Michiel Staatsen and Mr Erik Roesink participate directly and indirectly in the share capital of the Company. Their direct investments are the result of their participation in the Company\u2019s equity offering in April 2024, in which Michiel Staatsen acquired 76,804 Ordinary Shares, and Erik Roesink acquired 30,721 Ordinary Shares. The indirect investments are held through the STAK, which has issued depositary receipts of shares (certificaten van aandelen) in the capital of the Company for Ordinary Shares (the DRs) to them. The management board collectively holds 2,578,800 DRs (see note 13) in the share capital of the Company, of which Mr Michiel Staatsen holds 967,050 DRs and Mr Erik Roesink 1,611,750 DRs. The total amount of compensation of the Supervisory Board for the financial year 2024 amounted to \u20ac 80,000 (2023: \u20ac 80,000). The compensation for Ms Carolina Wielinga, chair of the Supervisory Board for the financial year 2024 amounts to \u20ac 50,000 (2023: \u20ac 50,000) and the compensation for Mr Benno van Dongen amounts to \u20ac 30,000 (2023: \u20ac 30,000). Mr Hans Slootweg is employed by Infestos Nederland and does not receive compensation for his Supervisory Board activities.The Company does not provide loans, advance payments or guarantees to members of the Management Board or members of the Supervisory Board.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__79": {
"value": "18Intangible assetsThe movement in intangible assets during the years was as follows:Concessions and rights ofIn EUR \u2018000 Development costs intellectual property Software Total At 1 January 2023 Cost 3,078 275 164 3,517 Accumulated impairments and amortisation (1,020) (117) (27) (1,164)Net book value 2,058 158 137 2,353 Year ended 31 December 2023 Opening net book value 2,058 158 137 2,353 Additions 730 65 167 962 Acquisitions - - - - Amortisation for the year (601) (32) (45) (678)Closing net book value 2,187 191 259 2,637 At 31 December 2023 Cost 3,808 340 332 4,480 Accumulated impairments and amortization (1,621) (149) (73) (1,843)Net book value 2,187 191 259 2,637 Year ended 31 December 2024 Opening net book value 2,187 191 259 2,637 Additions 1,061 - 748 1,809 Acquisitions - - - - Amortisation for the year (580) (34) (91) (705)Closing net book value 2,668 157 916 3,741 At 31 December 2024 Cost 4,870 340 1,079 6,289 Accumulated impairments and amortization (2,202) (183) (163) (2,548)Net book value 2,668 157 916 3,741 Development costsAdditions to intangible fixed assets relate to internal development projects for new products or systems or development projects for new features to existing products and systems.Concessions and rights of intellectual property Additions for concessions and rights of intellectual property relate to payments made to the patent office for the filing process of the Company\u2019s patents and intellectual property rights.Software Additions to software relate to externally acquired programs and software for amongst others sales, engineering and data management.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__80": {
"value": "19Property, plant and equipment The movement in property, plant and equipment during the years was as follows: Machinery and Pilot Assets underIn EUR \u2018000 Land & buildings equipment equipment construction Total At 1 January 2023 Cost 4,048 9,401 7,031 2,141 22,621 Accumulated impairments and depreciation (47) (3,011) (1,028) - (4,086)Net book value 4,001 6,390 6,003 2,141 18,535 Year ended 31 December 2023 Opening net book value 4,001 6,390 6,003 2,141 18,535 Additions - - - 42,977 42,977 Reclassification assets under construction 8 884 724 (1,616) (0)Reclassification to inventories - - (484) - (484) Disposal - (237) - - (237)Depreciation for the year (56) (1,596) (1,474) - (3,126)Depreciation of disposal (9) 234 - - 225 Closing net book value 3,944 5,675 4,769 43,502 57,890 At 31 December 2023 Cost 4,056 10,049 7,271 43,502 64,878 Accumulated impairments and depreciation (112) (4,374) (2,502) - (6,988)Net book value 3,944 5,675 4,769 43,502 57,890 Year ended 31 December 2024 Opening net book value 3,944 5,675 4,769 43,502 57,890 Additions - - - 24,123 24,123 Reclassification assets under construction 43,365 22,903 29 (66,297) - Reclassification - 210 (210) - - Disposal (518) (2,625) (64) - (3,207)Depreciation for the year (1,531) (2,598) (1,354) - (5,483)Depreciation of disposal 163 1,510 56 - 1,729 Closing net book value 45,423 25,075 3,226 1,328 75,052 At 31 December 2024 Cost 46,903 30,537 7,026 1,328 85,794 Accumulated impairments and depreciation (1,480) (5,462) (3,800) - (10,742)Net book value 45,423 25,075 3,226 1,328 75,052 The Company\u2019s additions from under construction towards land & buildings and machinery & equipment mainly relates to thenew large-scale factory for the production of our membrane modules according to plan in the first half-year of 2024. The additions to machinery and equipment mainly relate to expansion of the Company\u2019s production capacity. We have started depreciation for the new factory and machinery in the second half year of 2024, although not all new machinery & equipment have already been integrated in our production processes.The additions to pilot equipment mainly relate to the expansion of its pilot fleet. The depreciation accounting policies for PP&E are included in the section accounting policies of the Company.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__81-1": {
"value": "20Right-of-use assetsThe movement in the right-of-use assets during the years was as follows:In EUR \u2018000 2024 2023At 1 January Cost 2,825 2,585 Accumulated depreciation (1,377) (832)Net book value 1,448 1,753 Additions 334 240 Other / remeasurement (5) - Disposals (2,116) - Depreciation of disposals 1,378 - Depreciation for the year (538) (545)Net book value at 31 December 501 1,448 Total gross right-of-use assets:31 December 31 DecemberIn EUR \u2018000 2024 2023Buildings - 1,863 Vehicles 707 922 Fork-life truck 336 40 Total gross right-of-use assets 1,043 2,825 Total depreciation charge right-of-use-assets:In EUR \u2018000 2024 2023Buildings 286 333 Vehicles 210 208 Fork-life truck 42 4 Total depreciation charge 538 545 Interest expense (included in finance cost) 56 65 The total cash outflow for leases in 2024 was \u20ac 591 thousand (2023: \u20ac 600 thousand).In 2024 all our rental contract related to our office and production location were settled with owners and or rental companies and have been included as disposal.Lease liabilitiesThe Company leases several assets, which can be combined into the asset classes: (i) Buildings, (ii) Equipment and (iii) Vehicles. These contracts are typically entered into for a period between 3 to 8 years, but some leases may include renewal and/or termination options. 31 December 31 DecemberIn EUR \u2018000 2024 2023Buildings - 987 Equipment 276 18 Vehicles 235 508 Total 511 1,513 The maturity of the lease liabilities can be specified as follows: Repayment Remaining term Remaining obligation in >1 year termIn EUR \u2018000 31 December 2024 2025 and <5 year >5 yearsBuildings - - - - Equipment 276 39 168 69 Vehicles 235 144 91 - Total 511 183 259 69 Right-of-use assetsRight-of-use assets related to leases that do not meet the definition of investment property are presented as property, plant and equipment. The Company has no right-of-use assets that meet the definition of investment property.Amounts recognized in the statement of comprehensive income and cash flowsBesides the interest expenses related to lease liabilities and depreciation charges on right-of- use assets as disclosed in Note 14 and Note 20, respectively, the Company recognized in 2024 within the statement of comprehensive income \u20ac 40 thousand (2023: \u20ac 13 thousand) relating to low value leases.Extension and termination optionsDuring 2024 the Company has ended her contracts within the building asset class that include renewal and termination options or a combination of both. At 31 December 2023 the renewal options are included in the measurement of the lease liabilities, no termination options are included.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__82": {
"value": "21Deferred tax assets31 December 31 DecemberIn EUR \u2018000 2024 2023Deferred tax assets Timing differences 1 16 Carry forward losses - - Total 1 16 Of which: Current (<1 year) 1 16 Non-current (>1 year) - - 31 December 31 DecemberIn EUR \u2018000 2024 2023Deferred tax assets At 1 January 16 8,960 Change in timing differences (15) 3 Movement in loss compensation - (8,947)At 31 December 1 16 As of December 31, 2024, the amount of tax losses that can be offset in the future amounts to \u20ac 70.4 million (\u20ac 48.7 million per December 31, 2023). At 31 December 2023, the deferred tax assets have been fully derecognized. The remaining \u20ac 1 thousand temporary difference is related to leases (right-of-use assets).In line with IFRS regulations and interpretations, management evaluated positive and negative evidence supporting the valuation of deferred tax assets for tax losses. The delay in the business plan changed the balance in this assessment resulting in the derecognition of the deferred tax assets at the end of 2023. Management emphasizes that this assessment is not a change in its medium and long term targets. This derecognition has no cash implications and the tax losses remain available for the Company at the moment it starts to generate profits.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__87": {
"value": "Retained earningsThe retained earnings are restricted due to a legal reserve for capitalized development costs of \u20ac 2.7 million (31 December 2023: \u20ac 2.2 million) which is not available for distribution.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__83": {
"value": "22Inventories 31 December 31 DecemberIn EUR \u2018000 2024 2023Raw materials 7,051 5,114 Semi finished goods 5,514 3,189 Finished goods 4,850 6,409 Work in progress 730 351 Total 18,145 15,063 During 2024 the company wrote down \u20ac 0.1 million to lower net realizable value (31 December 2023: \u20ac nil).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__85": {
"value": "24Cash and cash equivalents 31 December 31 DecemberIn EUR \u2018000 2024 2023Cash and cash equivalents 53,375 49,928 Total 53,375 49,928 The cash and cash equivalents are freely disposable to the Company.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__84": {
"value": "23Trade and other receivables 31 December 31 DecemberIn EUR \u2018000 2024 2023Trade receivables 4,498 4,722 Less: loss allowance (500) (42)Trade receivables - net 3,998 4,680 Prepaid expenses 466 498 Other taxes 375 3,491 Other receivables 651 388 5,490 9,057 Less non-current portion - - Current portion 5,490 9,057 The fair value of the receivables approximates the carrying amounts. As at 31 December 2024 and 31 December 2023 mainly all receivables are denominated in euro currency. Information about the Company\u2019s exposure to credit and market risks, and impairment losses for trade and other receivables is included in note 3 \u2018Financial instruments and risk management\u2019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__88": {
"value": "25EquityOrdinary sharesThe movement of the ordinary shares in 2024 and 2023 is outlined in the tables below. Number of Par value Share premium Total ordinary shares EUR \u2018000 EUR \u2018000 EUR \u2018000Opening balance 1 January 2023 50,000,000 500 170,450 170,950 Share issuance 25,190 - - - Balance 31 December 2023 50,025,190 500 170,450 170,950 Share issuance 8,028,880 81 25,027 25,108 Balance 31 December 2024 58,054,070 581 195,477 196,058 The Company\u2019s issued capital amounted to \u20ac 500,251.90 at 31 December 2023, divided into 50,025,190 Ordinary Shares, The authorized capital (maatschappelijk kapitaal) of NX Filtration N.V. amounts to \u20ac 1,750,000 divided into 175,000,000 ordinary shares.On 28 March 2024, the Company issued 7,832,341 ordinary shares against an issue price of \u20ac3.255 each with a nominal value of \u20ac 0.01. On 10 September 2024, the Company issued 196.539 ordinary shares to Stichting Bewaarneming Aandelen NX Filtration, for the purposes of the sign-on equity incentives for Mr Cuypers and Mr Zwiers. This is resulting in 8,028,880 newly issued ordinary shares in 2024. So the Company\u2019s current issued capital amounts to \u20ac 580,540.70 divided into 58,054,070 ordinary shares. All ordinary shares are fully paid up.The share premium reserve relates to contribution on issued shares in excess of the nominal value of the shares (above par value)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__86": {
"value": "25EquityOrdinary sharesThe movement of the ordinary shares in 2024 and 2023 is outlined in the tables below. Number of Par value Share premium Total ordinary shares EUR \u2018000 EUR \u2018000 EUR \u2018000Opening balance 1 January 2023 50,000,000 500 170,450 170,950 Share issuance 25,190 - - - Balance 31 December 2023 50,025,190 500 170,450 170,950 Share issuance 8,028,880 81 25,027 25,108 Balance 31 December 2024 58,054,070 581 195,477 196,058 The Company\u2019s issued capital amounted to \u20ac 500,251.90 at 31 December 2023, divided into 50,025,190 Ordinary Shares, The authorized capital (maatschappelijk kapitaal) of NX Filtration N.V. amounts to \u20ac 1,750,000 divided into 175,000,000 ordinary shares.On 28 March 2024, the Company issued 7,832,341 ordinary shares against an issue price of \u20ac3.255 each with a nominal value of \u20ac 0.01. On 10 September 2024, the Company issued 196.539 ordinary shares to Stichting Bewaarneming Aandelen NX Filtration, for the purposes of the sign-on equity incentives for Mr Cuypers and Mr Zwiers. This is resulting in 8,028,880 newly issued ordinary shares in 2024. So the Company\u2019s current issued capital amounts to \u20ac 580,540.70 divided into 58,054,070 ordinary shares. All ordinary shares are fully paid up.The share premium reserve relates to contribution on issued shares in excess of the nominal value of the shares (above par value). Retained earningsThe retained earnings are restricted due to a legal reserve for capitalized development costs of \u20ac 2.7 million (31 December 2023: \u20ac 2.2 million) which is not available for distribution.Loss for the period The proposal to the General Meeting is that the 2024 loss for the period will be recognized in retained earnings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__89": {
"value": "26Non-current liabilities 31 December 31 DecemberIn EUR \u2018000 2024 2023Borrowing (subject to future covenants) 25,000 - Leases 328 951 Total (non-current liabilities) 25,328 951 BorrowingsOn 10 April 2024, NX Filtration Real Estate B.V., a wholly-owned subsidiary of the Company, entered into a financing agreement with ABN AMRO Bank N.V. (ABN AMRO) pursuant to which ABN AMRO has granted two loans to NX Filtration Real Estate B.V.:a loan with a maturity of ten (10) years in the principal amount of \u20ac 12,500,000 with EIB interest discountThis loan carries an annual variable interest rate of 3-months EURIBOR + a 2.28% markup (including the EIB interest discount). According to the financing agreement, this loan will be repaid in 31 installments of \u20ac 195,000 starting 1 July 2026, and one closing repayment of \u20ac 6,455,000 at 1 April 2034.a loan with a maturity of ten (10) years in the principal amount of \u20ac 12,500,000This loan carries an annual variable interest rate of 3-months EURIBOR + a 2.60% markup. According to the financing agreement, this loan will be repaid in 31 installments of \u20ac 195,000 starting 1 July 2026, and one closing repayment of \u20ac 6,455,000 at 1 April 2034.The fair value approximates the carrying amount of in total \u20ac 25.0 million.Material terms and conditionsNX Filtration Real Estate B.V. and ABN AMRO have agreed to certain terms and conditions, including financial covenants and security rights in favour of ABN AMRO. The following financial covenants apply as from 30 June 2024.Guaranteed capital (Equity ratio)The guaranteed capital of NX Filtration Real Estate B.V. should be equal to or more than 35% (tested on a yearly basis, starting 31 December 2024).The equity ratio is calculated by equity divided by the balance sheet total. Both are adjusted for intangible assets, deferred taxes, subsidiaries, minority interest, any liabilities or receivables related to shareholders or board members and intercompany positions. Debt service coverage ratioThe debt service coverage ratio of NX Filtration Real Estate B.V. should be equal to or more than 1.10 (tested on a yearly basis, starting 31 December 2024).The debt service coverage ratio is calculated by dividing net earnings before interest, taxes, depreciation and amortization by repayments, income of (minority) participations and subsidiaries, interest costs and other financial income and expenses.Loan to value ratioThe loan to value ratio of NX Filtration Real Estate B.V. may not exceed:-55.8% in the period 30 June 2024 until 31 December 2027; and-50.0% in the period as from 1 January 2028.These ratios are tested on a yearly basis, starting 31 December 2024NX Filtration Real Estate B.V. complied with the financial covenants on 31 December 2024. Based on current scenario\u2019s and forecast NX Filtration Real Estate B.V. expects to be compliant with sufficient headroom on the next testing date 31 December 2025.NX Filtration Real Estate granted the following security rights in favor of ABN AMRO:Mortgage Rights - A first-ranking mortgage, amounting to EUR 40,000,000.00, plus 40% for interest and costs relating to the financing agreement. This mortgage has been granted on the registered property of NX Filtration Real Estate B.V. in Hengelo, Haaksbergerstraat 95, the Netherlands, in accordance with a notarial deed of mortgage. The mortgage covers also certain other registered rights. Pledges- A first ranking pledge on receivables and rights from existing and future rental agreements.- A pledge on inventories of NX Filtration Real Estate B.V., on the basis of the general banking terms and conditions. In addition to the security rights granted by NX Filtration Real Estate B.V., NX Filtration B.V. granted a first pledge on a water treatment plant (which is used for the Company\u2019s own operations).Other Securities and Declarations - Cash flow guarantee from NX Filtration N.V., located in Enschede, which will be terminated if the EBITDA of the Company is at least EUR 16,000,000. - Repayment of certain intercompany receivables by means of a debt-for-equity swap in NX Filtration Real Estate B.V. ultimately on 30 June 2024, which has been finalized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__91": {
"value": "27Trade and other payables 31 December 31 DecemberIn EUR \u2018000 2024 2023Trade payables 4,340 13,039 Tax payables 346 316 Employee benefits 662 631 Payments received in advance 490 279 Other liabilities 3,262 809 Total 9,100 15,074 All current liabilities fall due in less than one year. The fair value of the current liabilities approximates the carrying amount due to its short-term character. The entire amount of payments received in advance has been recognized as income in the subsequent period.As at 31 December 2024 and 31 December 2023 the payables are mainly denominated in euro currency. The increase in trade payables is related to received invoices for our assets under construction.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__94": {
"value": "28Contingencies and commitments Capital Expenditure CommitmentsNX Filtration B.V. and NX Filtration Real Estate B.V. have signed a number of purchase contracts related to buildings, machinery and equipment capital expenditures, amounting to \u20ac 1.1 million (2023: \u20ac 20 million). Purchase CommitmentsOutstanding commitments related to operating activities and the purchase of raw materials are amounting to \u20ac 1.0 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__93": {
"value": "28Contingencies and commitments Capital Expenditure CommitmentsNX Filtration B.V. and NX Filtration Real Estate B.V. have signed a number of purchase contracts related to buildings, machinery and equipment capital expenditures, amounting to \u20ac 1.1 million (2023: \u20ac 20 million). Purchase CommitmentsOutstanding commitments related to operating activities and the purchase of raw materials are amounting to \u20ac 1.0 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__92": {
"value": "28Contingencies and commitments Capital Expenditure CommitmentsNX Filtration B.V. and NX Filtration Real Estate B.V. have signed a number of purchase contracts related to buildings, machinery and equipment capital expenditures, amounting to \u20ac 1.1 million (2023: \u20ac 20 million). Purchase CommitmentsOutstanding commitments related to operating activities and the purchase of raw materials are amounting to \u20ac 1.0 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__95": {
"value": "29Related party transactionsAll legal entities that can be controlled, jointly controlled or significantly influenced are considered to be a related party. Also, entities which can control, jointly control or significantly influence the Company are considered a related party. In addition, statutory and supervisory directors and close relatives are regarded as related parties.The following transactions were carried out with related parties:\u2022 Key management compensation, as further disclosed in note 17 above; \u2022 Management fee to Infestos Holding E B.V, based on the consultancy agreement between Infestos Holding E B.V. and NX Filtration as entered into on the date of IPO in the amount of \u20ac 150 thousand;\u2022 Polymer Filtration Solutions GmbH (PFS) is a long-term supplier of sulfonated poly (ether sulfone) to NX Filtration. PFS is under the (indirect) control of Infestos Nederland B.V. All these transactions are made on terms equivalent to those that prevail in arm\u2019s length transactions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__96": {
"value": "30Events after the end of the reporting periodNo such events to report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:254900YF0PQV9APMA050",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}