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Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1-2": { "value": "1. Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1-3": { "value": "1. Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1-4": { "value": "1. Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1-5": { "value": "1. Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1-6": { "value": "1. Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1-7": { "value": "1. Reporting entityDGB Group NV (the Company/DGB) is domiciled in the Netherlands. The Company\u2019s registered office is at Siriusdreef 60, 2132 WT Hoofddorp, the Netherlands, under Trade Register number 32017953. These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group). The Group is primarily involved in developing high-quality, large-scale carbon and biodiversity projects accredited by third parties. The Group is focused on nature conservation and helping biodiversity flourish by helping governments and corporations achieve net zero.3. Going concernThe Group\u2019s policy is to maintain a strong capital base to maintain investor, creditor, and market confidence and to sustain the future development of the business.The year 2022 has been pivotal, with a strong focus on the development of the Group\u2019s project pipeline. The activities of the Company depend on the appetite of investors. Investments can be financed through either equity and/or borrowings. The Board of Directors seeks to maintain a balance between the higher returns that might be possible with higher levels of borrowing and the advantages and security afforded by a sound capital position.In 2022, the raise of capital through green bonds. helped strengthen the Company\u2019s financial position. For more information on the main conditions and the securities related to the credit facilities at year-end, see the relevant section of the financial report.The Board of Directors evaluated a range of scenarios to stress-test the Group\u2019s liquidity position through the end of 2023 and a substantial part of 2024.The Board of Directors proved in 2022 that capital can be raised in either loans or shares, and with the repayment of the loan to the Prosper And Nature Foundation, the Board of Directors feels comfortable finding the funding to finance the commitments made for the development of its project pipeline. The financial statements have therefore been prepared on a going concern basis. Based on the current knowledge and experience concerning the business operations, the financial results and financial position, and the global supply chain and world economy, DGB expects to meet its financial obligations for the next 12 months, while maintaining headroom under its existing cash position.The going concern largely depends on meeting budgets and cash flow forecasts, the extent to which conditions can be met to secure additional financing for the project pipeline.Notwithstanding the specified uncertainties as described above, the Board of Directors is of the opinion that the application of the going concern assumption for the 2022 financial statements is appropriate, based on the following facts and circumstances:The appetite in the market has been proven;Based on the current negotiations with regard to funding agreements with potential investors, the Group expects to be able to attract sufficient financing to meet its obligations and develop its project pipeline.In a scenario where future performance and cash flow developments are less favourable than current business forecasts, the Board of Directors believes the Company can attract other external financing to address such adverse circumstances. As this option is subject to external factors, it is uncertain if this can be implemented timely.4. Functional and presentationcurrencyThese consolidated financial statements are presented in euro, which is the Group\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated.5. Use of judgementsand estimatesIn preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the Group\u2019s accounting policies and the reported amounts of assets, liabilities,income, and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.JudgementsInformation about judgements made in applying accounting policies that have the most significant effects on the amounts recognised in the financial statements is included in the following notes:Note 6: consolidation: whether the Group has toprepare financial statements or not; andNote 18: classification of forward purchase contracts with regard to carbon credits.Assumptions and measurement of fair valuesEstimation uncertaintiesInformation about assumptions and estimation uncertainties at the reporting date that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year is included in the following notes:Note 14: Recognition of deferred tax assets: availability Notes 25: Acquisition of subsidiary: fair value of When measuring the fair value of an asset or a liability, of future taxable profit against which deductible the consideration transferred (including contingent the Group uses observable market data as far as temporary differences and tax losses carried forward consideration) and fair value of the assets acquiredpossible. Fair values are categorised into different can be utilised;and liabilities assumed, measured on levels in a fair value hierarchy based on the inputs Note 16: Impairment test of intangible assets and a provisional basis.used in the valuation techniques as follows.goodwill: key assumptions underlying recoverable A number of the Group\u2019s accounting policies and Level 1: quoted prices (unadjusted) in active markets amounts, including the recoverability of development disclosures require the measurement of fair values, for for identical assets or liabilities.costs;both financial and non-financial assets and liabilities.Level 2: inputs other than quoted prices included in Note 21: In the years 2020 and 2021, costs were incurred The Group has an established control framework for Level 1 that are observable for the asset or liability, for research, pre-feasibility, and feasibility studies for the measurement of fair values. The valuation either directly (ie as prices) or indirectly (ie derived several projects. Due to the nature of these projects, the framework is regularly reviewed on significant from prices).timing of these development costs is important. DGB unobservable inputs and valuation adjustments.Level 3: inputs for the asset or liability that are currently has projects beyond feasibility studies. If third-party information, such as broker quotes or not based on observable market data (unobservable Because of the long-term duration of the projects and pricing services, is used to measure fair values, then inputs).the expected revenue and expenses in the long term, the valuation is assessed and evidence is obtained If the inputs used to measure the fair value of an asset the income approach represents the fair value and alsofrom the third parties to support the conclusion that or a liability fall into different levels of the fair value represents an unrealised gain on the project these valuations meet the requirements of IFRS hierarchy, then the fair value measurement is investments. DGB prepared a separate Position Paperstandards, including the level in the fair value categorised in its entirety in the same level of the fair hereon: Project Developer Asset Valuation: Carbon hierarchy in which the valuations should be classified.value hierarchy as the lowest level input that is Credit Pipeline; andSignificant valuation issues are reported to the significant to the entire measurement.Group\u2019s board.The Group recognises transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred.Further information about the assumptions made in measuring fair values is included in the following notes:Note 13: share-based payment arrangements;Note 16: intangible assets; andNote 24: financial instruments.6. Changes in applying accounting policies/fundamental errorThe objective of using a valuation technique is to estimate the price at which an orderly transaction to sell the asset or to transfer the liability would take place between market participants and the measurement date under current market conditions. Three widely used valuation techniques are: [IFRS 13:62]Market approach\u2014uses prices and other relevant information generated by market transactions involving identical or comparable (similar) assets, liabilities, or a group of assets and liabilities (eg a business).Cost approach\u2014reflects the amount that would be required currently to replace the service capacity of an asset (current replacement cost).Income approach\u2014converts future amounts (cash flows or income and expenses) to a single current (discounted) amount, reflecting current market expectations about those future amounts.In the years 2020 and 2021, costs were incurred for research, pre-feasibility, and feasibility studies for several projects. Due to the nature of these projects, the timing of these development costs is important. DGB currently has projects beyond feasibility studies. Consequently, this year's development costs are included in intangible assets because these costs incurred will generate revenue for several years after the carbon credits are validated annually or at multi-year validation.Because of the long-term duration of the projects and the expected revenue and expenses in the long term, the income approach represents the fair value and also represents an unrealised gain on the project investments. DGB prepared a separate Position Paperhereon: Project Developer Asset Valuation: Carbon Credit Pipeline.Furthermore, the Company has a history of preparing consolidated financial statements where it has no subsidiaries.Not presenting consolidated financial statements is, therefore, not consistent with past practices.7. Significant accounting policiesFrom 31 December 2021, the Company has subsidiaries and therefore the 2021 financial statements consist of consolidated and Company-only financial statements. As comparative information for 2021 with regard tothe consolidated financial statements, recognition, measurement, presentation, and disclosures are provided.The preparation of the consolidated comparative Certain comparative amounts in the statement of financial Any contingent consideration is measured at fair value information with regard to 2021 did not have an impact position and the statement of profit or loss have been at the date of acquisition. If an obligation to pay a on the Company-only financial statements presented for restated, reclassified, or re-presented, as a result of a contingent consideration that meets the definition of a 2021. The consolidated financial position as of 31 correction of a prior-period error (see Note 6).financial instrument is classified as equity, then it is not December 2021 for the consolidated and Company-only Business combinationsremeasured and settlement is accounted for within statements are equal and did not change compared to The Group accounts for business combinations using equity. Otherwise, other contingent consideration is the information provided in the 2020 financial statements. the acquisition method when the acquired set of remeasured at fair value at each reporting date and The comparative information in the consolidated financial activities and assets meets the definition of a business subsequent changes in the fair value of the contingent statements with regard to the financial performance and and control is transferred to the Group. In determining consideration are recognised in profit or loss.cash flows is different compared to the financial-only whether a particular set of activities and assets is a Subsidiariesinformation provided in 2020. The reason is the business, the Group assesses whether the set of Subsidiaries are entities controlled by the Group. The presentation of the discontinued operations. Although assets and activities acquired includes, at a minimum, Group \u2018controls\u2019 an entity when it is exposed to, or has the board of the Company considers the application of an input and substantive process and whether the rights to, variable returns from its involvement with the option 3 as an error, the error does not result in changes acquired set can produce outputs.entity and has the ability to affect those returns in the profit for the period and equity as a result of The consideration transferred in the acquisition is through its power over the entity.preparing consolidated information for the year 2020. generally measured at fair value, as are the identifiable The financial statements of subsidiaries are included in The information provided in the consolidated financial net assets acquired. Any goodwill that arises is tested the consolidated financial statements from the date on statements with regard to 2020 is therefore indicated annually for impairment. Any gain on a bargain which control commences until the date on which with \u2018restated\u2019.purchase is recognised in profit or loss immediately. control ceases.The Group has consistently applied the following Transaction costs are expensed as incurred, except if Non-controlling interests (NCI)accounting policies to all periods presented in these related to the issue of debt or equity securities. The NCI are measured initially at their proportionate share consolidated financial statements, except if mentioned consideration transferred does not include amounts of the acquirer\u2019s identifiable net assets at the date of otherwise (see also Note 6).related to the settlement of pre-existing relationships. acquisition. Changes in the Group\u2019s interest in a Such amounts are generally recognised in profit or loss.subsidiary that do not result in a loss of control are accounted for as equity transactions.Interests in equity-accounted investeesUnrealised gains arising from transactions with equity-Discontinued operationThe Group\u2019s interests in equity-accounted investees accounted investees are eliminated against A discontinued operation is a component of the Group\u2019s comprise interests in associates and joint ventures.the investment to the extent of the Group\u2019s interest in business, the operations and cash flows of which can Associates are those entities in which the Group has the investee.be clearly distinguished from the rest of the Group significant influence, but not control or joint control, over Foreign currency transactionsand which:the financial and operating policies. A joint venture is an Transactions in foreign currencies are translated represents a separate major line of business or arrangement in which the Group has joint control, into the respective functional currencies of Group geographic area of operations;whereby the Group has rights to the net assets of the companies at the exchange rates at the dates ofis part of a single coordinated plan to dispose of a arrangement, rather than rights to its assets and the transactions.separate major line of business or geographic area obligations for its liabilities.Monetary assets and liabilities denominated in foreign of operations; orInterests in associates and joint ventures are accounted currencies are translated into the functional currency is a subsidiary acquired exclusively with a view to resale.for using the equity method. They are initially recognised at the exchange rate at the reporting date. Non-Classification as a discontinued operation occurs at the earliest at cost, which includes transaction costs.monetary assets and liabilities measured at fair value of disposal or when the operation meets the criteria to be Subsequent to initial recognition, the consolidated in a foreign currency are translated into the functional classified as held-for-sale.financial statements include the Group\u2019s share of the currency at the exchange rate when the fair value is When an operation is classified as a discontinued operation, the profit or loss and other comprehensive income (OCI) of determined. Non-monetary items measured based on comparative statement of profit or loss and OCI is represented equity-accounted investees, until the date on which the historical cost in a foreign currency are translated as if the operation had been discontinued from the start of the significant influence or joint control ceases.at the exchange rate at the date of the transaction. comparative year.Transactions eliminated on consolidationForeign currency differences are generally recognised RevenueIntra-group balances and transactions, and any in profit or loss and presented within finance costs.Revenue is measured based on the consideration specified in a unrealised income and expenses (except for foreign contract with a customer. The Group recognises revenue when currency transaction gains or losses) arising from intra-it transfers control over a good or service to a customer.group transactions, are eliminated.The below information is provided about the nature and The Group recognises revenue from software over amount as a result of past service provided by the timing of the satisfaction of performance obligations in time, given the performance obligation is met during employee and the obligation can be estimated reliably.contracts with customers, including significant payment the contract term, subject to the condition that it is Long-term employee benefitsterms and the related revenue recognition policies.reasonably possible to make a sufficiently reliable The Group\u2019s net obligation in respect of long-term Revenue from sales of sustainable solutions and other estimate of the progress of the activities. The activities employee benefits is the amount of future benefit that products is recognised at the transaction price to which should also result in an asset controlled by the client employees have earned in return for their service in the the Group expects to be entitled after deducting sales during the activities, and/or the activities should result current and prior periods. That benefit is discounted to taxes, excise duties, and similar levies. For contracts that in an asset for which there is no alternative use. In determine its present value. Remeasurements are contain separate performance obligations, the addition, the Group has an enforceable right to recognised in profit or loss in the period in which they arise.transaction price is allocated to those separate remuneration for the services already provided. In the Share-based payment arrangementsperformance obligations by reference to their relative case of fixed-rate projects, The Group recognises The grant-date fair value of equity-settled share-based stand-alone selling prices.revenue based on the ratio of the costs already payment arrangements granted to employees is Revenue is recognised when control of the products has incurred to the total costs it expects to incur. The generally recognised as an expense, with a been transferred to the customer. This is either at the Group recognises revenue from the sale of hardware corresponding increase in equity, over the vesting period point of delivery or the point of receipt, depending on and/or software at a point in time, given that the of the awards. The amount recognised as an expense is contractual conditions.performance obligation has been met at the momentadjusted to reflect the number of awards for which the Invoicing to customers does not necessarily have the the hardware and/or software is delivered.related service and non-market performance conditions same timing as the satisfaction of the performance are expected to be met, such that the amount ultimately obligations. If payments made by the customer exceed Employee benefitsrecognised is based on the number of awards that meet the revenue to be recognised, the balance is recorded as Short-term employee benefitsthe related service and non-market performance a contract liability. If payments made by the customer Short-term employee benefits are expensed as the conditions at the vesting date. For share-based payment are below the revenue to be recognised, the balance is related service is provided. A liability is recognised for awards with non-vesting conditions, the grant-date fair recorded as a contract asset.the amount expected to be paid if the Group has a value of the share-based payment is measured to reflect present legal or constructive obligation to pay thissuch conditions, and there is no true-up for differences between expected and actual outcomes.Defined contribution plansIn calculating interest income and expense, the The amount of current tax payable or receivable is the Obligations for contributions to defined contribution effective interest rate is applied to the gross carrying best estimate of the tax amount expected to be paid or plans are expensed as the related service is provided. amount of the asset (when the asset is not credit-received that reflects uncertainty related to income Prepaid contributions are recognised as an asset to the impaired) or to the amortised cost of the liability. taxes, if any. It is measured using tax rates enacted or extent that a cash refund or a reduction in future However, for financial assets that have become credit-substantively enacted at the reporting date. Current tax payments is available.impaired subsequent to initial recognition, interest also includes any tax arising from dividends.Finance income and finance costsincome is calculated by applying the effective interest rate to Current tax assets and liabilities are only offset if certain The Group\u2019s finance income and finance costs include:the amortised cost of the financial asset.criteria are met.interest income;If the asset is no longer credit-impaired, then the calculation Deferred tax is recognised in respect of temporary interest expense;of interest income reverts to the gross basis.differences between the carrying amounts of assets and the foreign currency gain or loss on financial assets and Income taxliabilities for financial reporting purposes and the financial liabilities; andIncome tax expense comprises current and deferred amounts used for taxation purposes. Deferred tax is not the gain on the remeasurement to fair value of any pre-tax. It is recognised in profit or loss except to the recognised for:existing interest in an acquiree in a business combination.extent that it relates to a business combination or temporary differences on the initial recognition of assets Interest income or expense is recognised using the items recognised directly in equity or in OCI.or liabilities in a transaction that is not a business effective interest method.The Group has determined that interest and penalties combination and that affects neither accounting nor Interest income or expense is recognised using the related to income taxes, including uncertain tax taxable profit or loss;effective interest method.treatments, do not meet the definition of income taxes, temporary differences related to investments in The \u2018effective interest rate\u2019 is the rate that exactly and therefore accounted for them under IAS 37 subsidiaries, associates, and joint arrangements to the discounts estimated future cash payments or receipts Provisions, Contingent Liabilities and Contingent Assets.extent that the Group is able to control the timing of the through the expected life of the financial instrument to:Current tax comprises the expected tax payable or reversal of the temporary differences and it is probable the gross carrying amount of the financial asset; orreceivable on the taxable income or loss for the year that they will not reverse in the foreseeable future; andthe amortised cost of the financial liability.and any adjustment to the tax payable or receivable in taxable temporary differences arising on the initial respect of previous years.recognition of goodwill.Deferred tax assets are recognised for unused tax losses, Subsequent expenditure is only capitalised if it is Inventoriesunused tax credits, and deductible temporary probable that the future economic benefits associated Inventories are measured at the lower of cost and net differences to the extent that it is probable that future with the expenditure will flow to the Group.realisable value. The cost of inventories is based on taxable profits will be available against which they can be used. Future taxable profits are determined based on the first-in, first-out allocation method.Depreciationthe reversal of relevant taxable temporary differences. If Depreciation is calculated to write off the cost of items Prepayments made on inventory are included in the amount of taxable temporary differences is of property, plant, and equipment less their estimated inventories as far as the Group has the economic risk insufficient to recognise a deferred tax asset in full, then residual values using the straight-line method over their over the inventory.future taxable profits, adjusted for reversals of existing estimated useful lives, and is generally recognised in temporary differences, are considered, based on the profit or loss.business plans for individual subsidiaries in the Group. The estimated useful lives of property, plant, and Property, plant, and equipmentDeferred tax assets are reviewed at each reporting date equipment for current and comparative periods Recognition and measurementand are reduced to the extent that it is no longer are as follows:Items of property, plant, and equipment are measured probable that the related tax benefit will be realised; buildings: 10 yearssuch reductions are reversed when the probability of at cost, which includes capitalised borrowing costs, right to use assets: 5 yearsfuture taxable profits improves.other: 3\u20135 yearsless accumulated depreciation and any accumulated The measurement of deferred tax reflects the tax Depreciation methods, useful lives, and residual impairment losses.consequences that would follow from how the Group values are reviewed at each reporting date and adjusted If significant parts of an item of property, plant, and expects, at the reporting date, to recover or settle the if appropriate.carrying amount of its assets and liabilities.equipment have different useful lives, then they are Deferred tax assets and liabilities are only offset if certain Intangible assets and goodwillaccounted for as separate items (major components) criteria are met.Goodwillof property, plant, and equipment.Goodwill arising on the acquisition of subsidiaries is Any gain or loss on disposal of an item of property, measured at cost less accumulated impairment losses.plant, and equipment is recognised in profit or loss.In the year 2022, a gain on sale was realised on one of the company cars (note 15).Research and developmentAn impairment loss is recognised if the carrying amount For impairment testing, assets are grouped together into Expenditure on research activities is recognised in profit of an asset or cash-generating unit (CGU) exceeds its the smallest group of assets that generate cash inflows or loss as incurred.recoverable amount.from continuing use that are largely independent of the Development expenditure is only capitalised if the Amortisationcash inflows of other assets or CGUs. Goodwill arising expenditure can be measured reliably, the product or Amortisation is calculated to write off the cost of from a business combination is allocated to CGUs or process is technically and commercially feasible, future intangible assets less their estimated residual values groups of CGUs that are expected to benefit from the economic benefits are probable, and the Group intends using the straight-line method over their estimated synergies of the combination.to and has sufficient resources to complete development useful lives, and is generally recognised in profit or The recoverable amount of an asset or CGU is the and to use or sell the asset. Otherwise, it is recognised in loss. Goodwill is not amortised.greater of its value in use and its fair value, less the costs profit or loss as incurred.The estimated useful lives for current and comparative of disposal. Value in use is based on the estimated future Subsequent to initial recognition, development periods are as follows:cash flows, discounted to their present value using a expenditure is measured at cost less accumulated development costs: 5-8 years;pre-tax discount rate that reflects current market amortisation and any accumulated impairment losses.customer relationships: 7 years.assessments of the time value of money and the risks Amortisation methods, useful lives, and residual specific to the asset or CGU.Other intangible assetsvalues are reviewed at each reporting date and Impairment losses are recognised in profit or loss. They Other intangible assets, including customer relationships, adjusted if appropriate.are allocated first to reduce the carrying amount of any that are acquired by the Group and have finite useful Impairment non-financial assetsgoodwill allocated to the CGU, and then to reduce the lives are measured at cost less accumulated At each reporting date, the Group reviews the carrying carrying amounts of the other assets in the CGU on amortisation and any accumulated impairment losses.amounts of its non-financial assets (other than a pro-rata basis.Subsequent expenditure is capitalised only when it inventories, contract assets, and deferred tax assets) An impairment loss in respect of goodwill is not increases the future economic benefits embodied in the to determine whether there is any indication of reversed. For other assets, an impairment loss is specific asset to which it relates. All other expenditure, impairment. If any such indication exists, then the reversed only to the extent that the asset\u2019s carrying including expenditure on internally generated goodwill asset\u2019s recoverable amount is estimated. Goodwill is amount does not exceed the carrying amount that and brands, is recognised in profit or loss as incurred.tested annually for impairment.would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised.Assets held for saleFinancial instrumentsFinancial assets are not reclassified subsequent to their Non-current assets, or disposal groups comprising assets Recognition and initial measurementinitial recognition unless the Group changes its business and liabilities, are classified as held-for-sale if it is highly Trade receivables and debt securities issued are model for managing financial assets, in which case all probable that they will be recovered primarily through initially recognised when they are originated. All other affected financial assets are reclassified on the first day sale rather than through continuing use.financial assets and financial liabilities are initially of the first reporting period following the change in the Such assets, or disposal groups, are generally measured recognised when the Group becomes a party to the business model.at the lower of their carrying amount and fair value, less contractual provisions of the instrument.A financial asset is measured at amortised cost if it the costs to sell. Any impairment loss on a disposal group A financial asset (unless it is a trade receivable without meets both of the following conditions and is not is allocated first to goodwill and then to the remaining a significant financing component) or financial liability designated as at FVTPL:assets and liabilities on a pro-rata basis, except that no is initially measured at fair value plus or minus it is held within a business model whose objective is to loss is allocated to inventories, financial assets, and transaction costs that are directly attributable to its hold assets to collect contractual cash flows; anddeferred tax assets, which continue to be measured in acquisition or issue. A trade receivable without a its contractual terms give rise on specified dates to cash accordance with the Group\u2019s other accounting policies. significant financing component is initially measured at flows that are solely payments of principal and interest Impairment losses on initial classification as held-for-sale the transaction price.on the principal amount outstanding.or held-for- distribution and subsequent gains and losses On initial recognition of an equity investment that is not on remeasurement are recognised in profit or loss.Classification and subsequent measurement \u2013held for trading, the Group may irrevocably elect to Once classified as held-for-sale, intangible assets and Financial assetspresent subsequent changes in the investment\u2019s fair property, plant and equipment are no longer amortised On initial recognition, a financial asset is classified as value in OCI. This election is made on an investment-by-or depreciated, and any equity-accounted investee is no measured at:investment basis.longer equity accounted.amortised cost;FVOCI\u2014debt investment;FVOCI\u2014equity investment; orFVTPL.All financial assets not classified as measured at The Group measures loss allowances at an amount Lifetime ECLs are the ECLs that result from all amortised cost or FVOCI as described above are equal to lifetime ECLs. Loss allowances for trade possible default events over the expected life of measured at FVTPL. This includes all derivative receivables (including lease receivables) and contract a financial instrument.financials. On initial recognition, the Group may assets are always measured at an amount equal to The maximum period considered when estimating ECLs irrevocably designate a financial asset that otherwise lifetime ECLs.is the maximum contractual period over which the Group meets the requirements to be measured at amortised When determining whether the credit risk of a is exposed to credit risk.cost or at FVOCI as at FVTPL if doing so eliminates or financial asset has increased significantly since initial ECLs are a probability-weighted estimate of credit significantly reduces an accounting mismatch that would recognition and when estimating ECLs, the Group losses. Credit losses are measured as the present value otherwise arise.considers reasonable and supportable information of all cash shortfalls (ie the difference between the cash Currently, the Group only holds financial assets at that is relevant and available without undue cost or flows due to the entity in accordance with the contract amortised cost. Financial assets at amortised cost are effort. This includes both quantitative and qualitative and the cash flows that the Group expects to receive).subsequently measured at amortised cost using the information and analysis, based on the Group\u2019s ECLs are discounted at the effective interest rate of the effective interest method. The amortised cost is reduced historical experience and informed credit assessment financial asset.by impairment losses. Interest income, foreign exchange that includes forward-looking information.At each reporting date, the Group assesses whether gains, and losses and impairment are recognised in profit The Group assumes that the credit risk on a financial financial assets carried at amortised cost are credit-or loss. Any gain or loss on derecognition is recognised in asset has significantly increased if it is more than 30 impaired.profit or loss.days past due.A financial asset is \u2018credit-impaired\u2019 when one or more The Group considers a financial asset to be inevents that have a detrimental impact on the estimated Impairmentdefault when:future cash flows of the financial asset have occurred.The Group recognises loss allowances for expected the debtor is unlikely to pay its credit obligations to the credit losses (ECLs) on:Group in full, without recourse by the Group to actions financial assets measured at amortised cost; andsuch as realising security (if any is held); orcontract assets.the financial asset is more than 90 days past due.Evidence that a financial asset is credit-impaired includes Classification and subsequent measurement \u2013it transfers the rights to receive the contractual cash the following:Financial liabilitiesflows in a transaction in which either substantially all ofsignificant financial difficulty of the debtor;Financial liabilities are classified as measured at the risks and rewards are transferred, or the Group a breach of contract, such as a default or being more amortised cost or FVTPL. A financial liability is neither transfers nor retains substantially all of the risks than 90 days past due;classified as at FVTPL if it is classified as held-for-and rewards of ownership and it does not retain control the restructuring of a loan or advance by the Group on trading, it is a derivative or it is designated as such on of the financial asset.terms that the Group would not otherwise consider;initial recognition.The Group enters into transactions whereby it transfers it is probable that the debtor will enter bankruptcy or Currently the group only holds financial liabilities at assets recognised in its statement of financial position, other financial reorganisation; oramortised cost. Financial liabilities are subsequently but retains either all or substantially all of the risks and the disappearance of an active market for security measured at amortised cost using the effective rewards of the transferred assets. In these cases, the because of financial difficulties.interest method. Interest expense and foreign transferred assets are not derecognised.Loss allowances for financial assets measured at exchange gains and losses are recognised in profit or The Group derecognises a financial liability when its amortised cost are deducted from the gross carrying loss. Any gain or loss on derecognition is also contractual obligations are discharged, cancelled, or amount of the assets.recognised in profit or loss.expire. The Group also derecognises a financial liability The gross carrying amount of a financial asset is written when its terms are modified and the cash flows of the off when the Group has no financial asset in its entirety or Derecognitionmodified liability are substantially different, in which a portion thereof. However, financial assets that are The Group derecognises a financial asset when:case a new financial liability based on the modified written off could still be subject to enforcement activities the contractual rights to the cash flows from the terms is recognised at fair value.in order to comply with the Group\u2019s procedures for financial asset expire;On derecognition of a financial liability, the difference recovery of amounts due.if ownership of the financial asset is transferred; orbetween the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss.Share capitalCompound financial instrumentsLeasesOrdinary sharesCompound financial instruments issued by the Group At the inception of a contract, the Group assesses Incremental costs directly attributable to the sale of comprise convertible notes denominated in euro whether a contract is, or contains, a lease. A contract is, ordinary shares are recognised as a deduction from that are mandatorily converted to ordinary shares or contains, a lease if the contract conveys the right to equity. Income tax relating to the transaction costs of at maturity.control the use of an identified asset for a period of timean equity transaction is accounted for in accordance The liability component of compound financial in exchange for consideration.with IAS 12.instruments is initially recognised at the fair value of a At commencement or on modification of a contract that similar liability that does not have an equity conversion contains a lease component, the Group allocates the Repurchase and sale of ordinary shares (treasury shares)option. The equity component is initially recognised as consideration in the contract to each lease component When shares recognised as equity are repurchased, the the difference between the fair value of the based on its relative stand-alone prices. However, for the amount of the consideration paid, which includes directly compound financial instrument as a whole and the fair leases of property, the Group elected not to separate attributable costs, is recognised as a deduction from value of the liability component. Any directly non-lease components and account for the lease and equity. Repurchased shares are classified as treasury attributable transaction costs are allocated to the non-lease components as a single lease component.shares and are presented in other reserves. When liability and equity components in proportion to their The Group recognises a right-of-use asset and a lease treasury shares are sold subsequently, the amount initial carrying amounts.liability at the lease commencement date. The right-of-received is recognised as an increase in equity and the Subsequent to initial recognition, the liability use asset is initially measured at cost, which comprises resulting surplus or deficit on the transaction is component of a compound financial instrument is the initial amount of the lease liability adjusted for any presented within other reserves.measured at amortised cost using the effective lease payments made at or before the commencement interest method. The equity component of a date, plus any initial direct costs incurred and an compound financial instrument is not remeasured.estimate of costs to dismantle and remove the Interest related to financial liability is recognised in underlying asset or to restore the underlying asset or the profit or loss.site on which it is located, less any lease incentives received.The right-of-use asset is subsequently depreciated using under a residual value guarantee, if the Group Market approach\u2014uses prices and other relevant the straight-line method from the commencement date changes its assessment of whether it will exercise a information generated by market transactions involving to the end of the lease term, unless the lease transfers purchase, extension, or termination option, or if there is identical or comparable (similar) assets, liabilities, or a ownership of the underlying asset to the Group by the a revised in-substance fixed lease payment. When the group of assets and liabilities (eg end of the lease term or the cost of the right-of-use asset lease liability is re-measured in this way, a a business).reflects that the Group will exercise a purchase option. In corresponding adjustment is made to the carrying Cost approach\u2014reflects the amount that would be that case, the right-of-use asset will be depreciated over amount of the right-of-use asset, or is recorded in required currently to replace the service capacity of an the useful life of the underlying asset, which is profit or loss if the carrying amount of the right-of-use asset (current replacement cost).determined on the same basis as those of property and asset has been reduced to zero.Income approach\u2014converts future amounts (cash flows equipment. In addition, the right-of-use asset is The Group elected not to recognise the right-of-use or income and expenses) to a single current (discounted) periodically reduced by impairment losses, if any, and assets and lease liabilities for leases of low-value amount, reflecting current market expectations about adjusted for certain remeasurements of the lease liability.assets and short-term leases, including IT equipment. those future amounts.The lease liability is initially measured at the present The Group recognises the lease payments associated In the years 2020 and 2021, costs were incurred for value of the lease payments not paid at the with these leases as an expense on a straight-line research, pre-feasibility, and feasibility studies for commencement date, discounted using the interest rate basis over the lease term.several projects. Due to the nature of these projects, the implicit in the lease or, if that rate cannot be readily timing of these development costs is important. DGB determined, the Group\u2019s incremental borrowing rate.Fair valuecurrently has projects beyond feasibility studies. The lease liability is measured at amortised cost using The objective of using a valuation technique is to Consequently, this year's development costs are the effective interest method. It is remeasured when estimate the price at which an orderly transaction included in intangible assets because these costs there is a change in future lease payments arising from to sell the asset or to transfer the liability would take incurred will generate revenue for several years after the a change in an index or rate, if there is a change in the place between market participants and the carbon credits are validated annually or at multi-year Group\u2019s estimate of the amount expected to be payablemeasurement date under current market conditions. validation.Three widely used valuation techniques are: [IFRS 13:62]Because of the long-term duration of the project and the expected revenue and expenses in the long term, the income approach represents the fair value and alsorepresents an unrealised gain on the project investments.Standards issued but not yet effectiveApplication of new standardsIn the year under review, where applicable, the Group applied new and amended IFRS standards and IFRIC interpretations relevant to the Group.The new standards and amendments to existing standards in 2022 have no material impact on the Group\u2019s capital and results, nor on the notes to the financial statements.Published standards which have not yet come into effectAny published, new, and amended IFRS standards and interpretations that are not measured, do not have a material impact on the Group\u2019s capital and results, nor on the notes to the financial statements.8. Operating segmentsAs of the fourth quarter of 2021, the Group set up its new reporting segments structure. To monitor the operating segments, the board of the Group reviews the available financial information on a regular basis. As the activities of the operating segments are individually insignificant compared to the holding company, no operating segments are reported (less than 3% of combined assets, liabilities, and operational result). The operating segments are: DGB Project Management DGB Supply & Services DGB Technology Solutions For a description of the core activities of these operating segments, we refer to the financial report.9. Measurement of fair valuesFair value hierarchyThe non-recurring fair value measurement for the discontinued operations and disposal group has been categorised as a Level 3 fair value based on the inputs to the valuation technique used. The value has been based on the fairness opinion issued together with the transaction details of the asset/liability transaction.Set out below is a list of material subsidiaries of the Group. The following companies have been consolidated from the fourth quarter of 2021. All the companies were fully owned unless indicated otherwise:DGB Project Management BV, Hoofddorp 100%DGB Technology Solutions BV, Hoofddorp, 100%DGB Supply & Services BV, Hoofddorp, 100%Statix Corporation BV, Amsterdam-Duivendrecht, 75%Furthermore, on 1 May 2021, the Group acquired 50% of the shares of Corekees Management BV (Corekees Management), Rotterdam. This company is an equity-accounted investee.10. RevenueThe Group generates revenue primarily from the sale of software and sustainable solutions consisting of revenue from the sales of carbon credits. The software activities in 2022 were in a research and development phase and did not result in revenue in 2022.In thousands of euro Note2022 2021Continuing operationsCarbon credits1,136-Total1,136-The revenue above contains the consolidated revenue. As a result, the continuing revenue for 2020 is zero because the revenue made by DGB relates to rental charges and management fees charged to subsidiaries.Revenue from carbon credits relates to revenue from selling carbon credits.Revenue for both years is realised within the EU.11. Net finance resultIn thousands of euro Note2022 2021Interest income under the effective interest method on:Interest income from participants277 172Total interest income arising from financial assets277172Financial liabilities under the effective interest method on:Interest cost from related parties(2)(12)Interest cost from convertible notes(21)(21)Other interest and cost(6)(75)Total interest cost arising from financial liabilities(39)(98)Net finance result recognised in profit or loss133179The interest income relates mainly to the interest income on the loan note due by major shareholder the Prosper And Nature Foundation and contains results of subsidiaries.In 2021, interest cost from related parties related to the interest cost allocated to the amounts payable in connection with the acquisition of Corekees Management.The interest cost in connection with the convertible loan notes consists of the effective interest rate on the liability component of these convertible loan notes.Other interest costs mainly relate to interest on green impact bonds.12. Earnings per shareNote2022 2021Profit (loss) for the year, attributable to the owners of the Company:(903,000) (1,104,000)Weighted-average number of shares BasicIssued ordinary shares at 1 January11,400,34911,400,349Effect of treasury shares held(1,299,842)(2,249,999)Effect of treasury shares transferred14,554288,950Diluted earnings per shareThe dilutive earnings per share has not been provided, because of the loss in 2021, the effect would be anti-dilutive.13. Share-based payment arrangementsShare option programmes (equity-settled)On 15 September 2021, the Group established share option programmes that entitle qualifying employees and Eligible Individuals to purchase shares in the Company. Under these programmes, holders of vested options are entitled to purchase shares at the market price of the shares at the grant date.The key terms and conditions related to the grants under these programmes are as follows: all options are to be settled by the physical delivery of shares.Date of issuance31/12/202131/12/2022 TotalNumber of options granted to:CEO240,000240,000480,000Qualifying employees and Eligible Individuals3,612290,000480,000Total243,612290,000773,612The vesting period for granted share options is two years after the grant date. After vesting, the share options must be exercised within three years.For all the options issued, the exercise price amounts to \u20ac1.50.The fair value of the share options has been measured using the Black-Scholes formula. The outcome of the valuation process was that the options had a value of zero at the grant date. Hence, no impact on the equity nor the performance of the Company has been recorded.The volatility used in the calculation amounted to 15%. Expected volatility has been based on an evaluation of the historical volatility of the Company\u2019s share price, particularly over the historical period since the asset/liability transaction in September 2020. The expected term of the instruments has been based on historical experience and general option holder behaviour.The number of shares in respect of which options may be granted under the DGB Share Option Scheme on any grant date when added to (a) the number of shares comprised in outstanding options granted pursuant to the DGB Share Option Scheme and (b) the number of shares which have been issued on the exercise of options that have been granted pursuant to the DGB Share Option Scheme, shall not exceed 25% of the number of ordinary shares in issue immediately prior to such grant date.A copy of the DGB Share Option Scheme can be downloaded from the Company\u2019s website (www.green.earth).14. Income taxesAmounts recognised in profit or lossThe tax expense on continuing operations In thousands of euro 20222021excludes the Group\u2019s share of the tax expense of Current tax expenseequity-accounted investees. For 2021, on the result of the equity-accounted investee, no tax Current year--has been recognised (2020: not applicable), Changes in estimates related to prior years- -which has been included in \u2018share of profit of equity-accounted investees, net of tax\u2019.Deferred tax expense--Origination and reversal of temporary differences--Reduction in tax rate--Recognition of previously unrecognised tax losses--Recognition of previously unrecognised (derecognition of--Tax expense on continuing operations--Reconciliation of effective tax rateIn thousands of euro202220222021 2021Profit before tax from continuing operations(903)(1,105)Tax using the Company\u2019s domestic tax rate22625.00% 27625.00%Reduction in tax rate(90)(111)-10.00%-10.00%Tax effect of:Share of profit of equity-accounted investees reported, net of taxNon-deductible expensesTax-exempt incomeTax incentivesCurrent-year losses for which no deferred tax asset is recognised(135) -15.00%(166) -15.00%Other-0.00% 10.00%Recognition of previously unrecognised tax losses--0.00%0.00%15. Property, plant, and equipmentIn thousands of euro BuildingsOther assets TotalCostBalance at 1 January 20218261143Acquisitions through business combinations11Additions4949Balance at 31 December 202161193132Acquisitions through business combinations-Additions235235Balance at 31 December 202242836761Additions in 2022 consist of company cars in Financial Lease.Accumulated depreciation and impairment lossesIn thousands of euro BuildingsOther assets TotalAccumulated depreciation and impairment lossesBalance at 1 January 2021541Acquisitions through business combinations---Additions21156Balance at 31 December 202126197Balance at 1 January 2022-Additions40346Depreciation-Disposals(8)(8)Impairments-Reclassification to assets held for Sale-Balance at 31 December 2022584513In 2022, a gain on sale was realised on one of the company cars.Carry amountsIn thousands of euro BuildingsOther assets TotalCarrying amountsat 1 January 20211387860at 31 December 20211176354at 31 December 20223703224816. Intangible assetsInternal Domain In thousands of eurodeveloped nameGoodwillProjects TotalsoftwareCostBalance at 1 January 2021363470- -Amortisation---Disposals-Reclassification to assets held for Sale-Balance at 31 December 20213634- -70Acquisitions through business combinations-Additions12778 21,45021,655Balance at 31 December 2022367821,725161 21,450Domain nameIn September 2022, DGB acquired the premium domain green.earth. At the moment the domain was first used, the amortisation started.ProjectsIn 2020 and 2021, costs were incurred for research, pre-feasibility, and feasibility studies for several projects. Due to the nature of these projects, the timing of these development costs is important. DGB currently has projects beyond feasibility studies. Consequently, this year's development costs are included in intangible assets because these costs incurred will generate revenue for several years after the carbon credits are validated annually or at multi-year validation. DGB prepared a separate Position Paper hereon: Project Developer Asset Valuation: Carbon Credit Pipeline.Accumlated depreciation and impairment lossesInternal Domain In thousands of eurodeveloped nameGoodwillProjects TotalsoftwareAccumulated depreciation and impairment lossesBalance at 1 January 2021--- -Amortisation----Disposals----Impairments----Reclassification to assets held for Sale--- -Balance at 31 December 2021----Acquisitions through business combinations----Additions123 9 --Balance at 31 December 20229 -123-Carrying amounts3634-70-at 1 January 202134-70-at 31 December 202136at 31 December 20223615821,4502636917. Equity-accounted investeesIn thousands of euro Note2022 2021Interests in associates432393Balance at 31 December432393In May 2021, 50% of the shares in Corekees Management were acquired. The consideration paid amounts to \u20ac480,000, being the net present value of eight payments of \u20ac62,500 over a period of two years. As per the balance sheet date, one payment is outstanding. The net present value of the amount due is included in the liabilities. This last payment has been made in 2023 and therefore there are no outstanding payments in January 2023.The following table summarises the financial information of Corekees Management as included in its own financial statements, adjusted for fair value adjustments at acquisition and differences in accounting policies. The table also reconciles the summarised financial information to the carrying amount.The information for 2021 includes the results of Corekees Management only from 1 January to 31 December 2021, because the results before the acquisition date were immaterial.In thousands of euro 20222021Percentage ownership interest50%50%Non-current assets1531Current assets32298Non-current liabilities(21)(21)Current liabilities(17)(9)Net Assets (100%)29999Group\u2019s share of net assets 50%15050Elimination of intercompany positions--Goodwill244382Carrying amount of interest in associate393432In thousands of euro 20222021Revenue13544Profit from operations (100%)(77)(94)Other comprehensive income (100%)--Total comprehensive income (100%)(77)(94)Total comprehensive income (50%)(39)(47)Elimination of intercompany transactions--Group\u2019s share of total comprehensive income(39)(47)18. InventoriesIn thousands of euro 20222021Raw materials and consumables--Finished goods--Prepayments on inventory164164Inventories164164In 2021, the Company entered into non-financial forward purchase contracts with regard to voluntary carbon offsets. The total number of voluntary carbon offsets under these forward contracts are estimated at 157,000 tonnes with a total estimated purchase value of \u20ac868,000. On these contracts, prepayments have been made amounting to \u20ac164,000. The forward contracts have not been considered as derivatives as the voluntary carbon offsets will be used by the Company for its own use based on expected activities. Furthermore, these contracts do not include a clause with the possibility to be settled on a net basis. Hence, the contracts do not meet the definition of a derivative financial instrument for accounting purposes. Upon the registration of the voluntary carbon offsets on the account of the Company, the voluntary carbon offsets will be recognised as inventory. In the reporting year 2022, the inventory did not change.19. Trade and other receivablesIn thousands of euro Note2022 2021Receivables due from related parties5,9005,989Other trade receivables(16)245Total5,9736,145The Company has a receivable on the Prosper And Nature Foundation. In the second half of 2022, the Company entered into negotiations with the Prosper And Nature Foundation and agreed to extend the loan until 30 June 2023 with an interest of 3% under certain conditions. DGB received repayments of the loan in the first quarter of 2022. In addition, the Company still intends to repurchase a portion of the shares held by the Prosper And Nature Foundation.The Board of Directors may at any time repurchase DGB shares from the Prosper And Nature Foundation at a discount of 10% on the average share price of the last 30 days with a minimum price of \u20ac1.00 as soon as the Company obtains a purchase authorisation from shareholders at the Annual General Meeting after publication and adoption of the annual results for 2022.20. Cash and cash equivalentsIn thousands of euro 20222021Bank balances15585Call deposits--Cash and cash equivalents in the statement of 15585financial positionCash and cash equivalents are at free disposal of the Group.21. Capital and reservesShare capital and share premiumOrdinary Ordinary shares shares issuedoutstandingIn sharesTreasury shares heldPosition at 1 January 202111,400,349(2,249,999)9,150,350Transferred / purchased shares in 2021-950,157950,157Position at 31 December 202111,400,349(1,299,842)10,100,507Sold treasury shares under facility agreement-14,55414,554Position at 31 December 202211,400,349 (1,285,288)10,115,061All ordinary shares rank equally with regard to the Company\u2019s residual assets.Ordinary sharesHolders of these shares are entitled to dividends if declared from time to time and are entitled to one vote per share at general meetings of the Company. All rights attached to the Company\u2019s shares held by the Group are suspended until those shares are sold.Priority sharesThe intended repurchase of all priority shares by the Company has not been completed, as certain legal formalities for the repurchase and transfer of the priority shares to the Company have not yet been finalised.The 100 priority shares are currently still held by Ms Van der Meulen. The Company aims to finalise the repurchase of shares as soon as possible.ReservesOther reservesOther reserves comprise past retained earnings allocated to the reserves and treasury shares.Convertible notesThe reserve for convertible notes comprises the amount allocated to the equity component for the convertible notes issued by the Company in 2022 (see note 22).Capital managementThe Group\u2019s policy is to maintain a strong capital base to maintain investor, creditor, and market confidence and to sustain future development of the business.The activities of the Company depend on the appetite of investors. Investments can be financed through either equity and/or borrowings. The Board of Directors seeks to maintain a balance between the higher returns that might be possible with higher levels of borrowing and the advantages and security afforded by a sound capital position.The Group monitors capital using a ratio of \u2018net debt\u2019 to \u2018equity\u2019. Net debt is calculated as total liabilities less cash and cash equivalents. Equity comprises all components of equity.Net debt to equityThe Group\u2019s net debt to equity ratio at 31 December 2021 was as follows.In thousands of euro 20222021Total liabilities3,0161,084Less: cash and cash equivalents(155)(85)Net debt2,861999Total equity24,6415,979Net debt to adjusted equity ratio12%17%22. Non-current liabilitiesIn thousands of euro Note2022 2021Non-current liabilitiesSubordinated loan--Convertible notes10268Lease liabilities74144Other loans631,9782392,190Current liabilities--Subordinated loanConvertible notes2427Lease liabilities2139Other loans243760288826Non-current liabilitiesIn thousands of euroSubordinated Convertible Lease loannotesliabilitiesOther loans TotalBalance at 1 January 202110666 -40 -Redeemed as part of the asset/liability transaction(40)(4)(235)(17) (174)Issued new liability part of convertible loan130130Issued new loans480480Issued new lease4646Total amount of loans-12695 306527Current part of loans(24)(21) (243)(288)Balance at 31 December 2021-10274 63239Redeemed as part of the asset/liability transaction-Issued new liability part of convertible loan(7)(7)Issued new loans2,6752,675Issued new lease109109Total amount of loans953,016- 183 2,738Current part of loans(27)(826)- (39) (760)Balance at 31 December 2022682,190- 144 1,978Subordinated loanThe financial liability at inception amounts to \u20ac130,000. The balance, The interest is due every quarter and is payable in cash. In substance, this amounting to \u20ac441,000, is recorded as a separate component under equity.transaction contains an equity component and a liability component. The liability component has been calculated by the net present value of the Lease liabilitiesinterest payments at a discount rate equal to market rates.In 2020, lease liabilities were incurred in connection with the purchase of a company car under Finance Lease.Other loansIn 2021, a second company car was acquired under Finance Lease.The convertible notesIn 2022, three new company cars were acquired under Finance Lease.The Company issued convertible loan notes for an amount of \u20ac580,000, In May 2021, 50% of the shares in Corekees Management were acquired. qualifying under the exemptions to the obligation to publish a prospectus The consideration paid amounts to \u20ac480,000, being the net present value or information document (addressed solely to qualified investors and of eight payments of \u20ac62,500 over a period of two years. As per the offered to fewer than 150 natural or legal persons in the Netherlands). The balance sheet date, one payment is outstanding. The net present value of loan note shall mandatorily convert into Company shares on 30 June 2025.the amount due is included in the liabilities. This last payment has been The loan notes may convert earlier at the discretion of the Company if the made in 2023 and therefore there are no outstanding payments.share price of the Company exceeds \u20ac2.00 per share for five subsequent days. The loan note holders have no right to request a cash redemption. The loan notes bear an interest rate of 6.00%\u20137.25%.23. Current liabilitiesIn thousands of euro Note2022 2021Liabilities due to related parties18563Trade payables third parties2301,978Income tax payable96Accrued expenses62-Other payables71143Current part of non-current liabilities288826Total trade and other payables8453,016Liabilities due to related parties amounting to \u20ac185,000 consist of the balance of the remuneration and current account balance due to the CEO (2020: \u20ac27,000). In 2021, the current account with the shareholder Prosper And Nature Foundation changed from a payable (\u20ac270,000) to a receivable due to unpaid interest income on the loan provided in connection with the asset/liability transaction.24. Financial instruments \u2013 Fair values The Group\u2019s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and and risk managementcontrols, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market Accounting classificationsconditions and the Group\u2019s activities. The Group, through its training and All financial assets and liabilities are classified at amortised cost. Hence, no management standards and procedures, aims to maintain a disciplined and fair value valuation applies to these instruments except for their initial constructive control environment where all employees understand their recognition. The initial fair value was determined by discounted cash flows. roles and obligations.The valuation model considers the present value of expected proceeds The Board of Directors engaged a specialised firm by the end of 2021 to and payments, discounted using a risk-adjusted discount rate. Their assist in its oversight role by third line of defence. This firm undertakes carrying amount is a reasonable approximation of fair value.both regular and ad hoc reviews of risk management controls and procedures, the results of which are reported to the Board of Directors.Financial risk managementThe Group has exposure to the following risks arising from financial Credit riskinstruments:Credit risk is the risk of financial loss to the Group if a customer or credit risk;counterparty to a financial instrument fails to meet its contractual liquidity risk; andobligations. It arises principally from the Group\u2019s receivables from market risk.customers and related parties.The carrying amounts of financial assets and contract assets represent the Risk management frameworkmaximum credit exposure.The Company\u2019s Board of Directors has overall responsibility for the Impairment losses on financial assets and contract assets recognised in establishment and oversight of the Group\u2019s risk management framework. profit or loss were as follows.Due to the absence of non-executive directors, the Board of Directors is also responsible for monitoring compliance with the Group\u2019s risk management policies and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Group.Impairment lossesIn thousands of euro 20222021Impairment loss on trade receivables arising fromcontracts with customers from discontinued operations--Impairment loss on amounts receivable from related parties----The Board of Directors analyses each new customer individually for creditworthiness before the Group\u2019s standard payment and delivery terms and conditions are offered. The Group\u2019s review includes external ratings, if they are available, financial statements, credit agency information, industry information, and in some cases, bank references. The Group limits its exposure to credit risk from trade receivables by establishing a maximum payment period for individual and corporate customers, respectively.The impairment loss recognised in 2020 relates entirely to the discontinued operations. In 2021, no losses nor expected credit losses have been recorded with regard to trade receivables in connection with contracts with customers. This risk is not considered material due to its limited size and the nature of realised revenue in 2021.The Group held cash and cash equivalents of \u20ac155,000 on 31 December The Group aims to maintain the level of its cash and cash equivalents at an 2022 (2021: \u20ac85,000). The cash and cash equivalents are held with financial amount in excess of expected cash outflows on financial liabilities (other institution counterparties, which are rated AA to AA+ based on the most than trade payables) over the next 90 days.common rating agencies (eg Moody\u2019s).The Group also monitors the level of expected cash inflows on trade and No impairment on cash and cash equivalents has been measured on a 12-other receivables together with expected cash outflows on trade and other month expected-loss basis and reflects the short maturities of exposures. payables. On 31 December 2022, the expected cash inflows from trade and The Group considers that its cash and cash equivalents have low credit risk other receivables maturing within three months were \u20ac1,100 (2020: zero) based on the external credit ratings of the counterparties.and the expected cash outflows from trade and other payables due within three months were in line with trade creditors and accrued expenses.Liquidity riskThe following are the remaining contractual maturities of financial liabilities Liquidity risk is the risk that the Group will encounter difficulty in meeting at the reporting date. The amounts are gross and undiscounted and obligations associated with its financial liabilities that are settled by include contractual interest payments and exclude the impact of delivering cash or another financial asset. The Group\u2019s objective when netting agreements.managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation.Contractual cash flows per 31 December 202231 December 2022Contractual cash flowsIn thousands of euroCarrying 3 months or More than 2-5 yearsTotal3-12 months1-2 yearsamountless5 yearsFinancial liability95 2710436 329Convertible notes-183198143567 82Lease liabilities-Other loans2,5472,5475691902651,523-626262Liabilities due to related parties----Trade payables third parties585858----Accrued expenses---- - --Other payables717171-- --Total3,0163,0407832523681,637-Contractual cash flows per 31 December 202131 December 2021Contractual cash flowsIn thousands of euroCarrying 3 months or More than Total3-12 months1-2 years2-5 yearsamountless5 yearsFinancial liabilityConvertible notes91261542736 82-Lease liabilities9511072147 35-Other loans30637663188125--Liabilities due to related parties185185185----Trade payables third parties230230230----Accrued expenses626262- - --Other payables808080-- --Total1,0841,197636236208117-Market riskThe current exposure of the mismatch between currencies is acceptable Market risk is the risk that changes in market prices\u2014eg foreign exchange for management. If exposure increases in the future, management will rates, interest rates, and equity prices\u2014will affect the Group\u2019s income or consider mitigating that risk accordingly on a transaction-by-transaction the value of its holdings of financial instruments. The objective of market basis by using forward exchange contracts to hedge its currency risk.risk management is to manage and control market risk exposures within Exposure to currency riskacceptable parameters while optimising return.As per 31 December 2022, the exposure regarding currency risk is The Group uses no derivatives to manage market risks. Generally, the as follows:Group seeks to apply natural hedges to manage volatility in profit or loss.$150,000 for project costs for an external supplier.All interest-bearing financial assets and financial liabilities are subject to fixed interest rates. Although this increases market risk, the Group accepts this risk above the risk for unpredictable cash inflows and outflows.The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch between the currencies in which sales, purchases, receivables, and borrowings are denominated and the respective functional currency of the Group which is euro. The currencies in which these transactions are primarily denominated are euro and US dollars.25. CommitmentsDuring 2021, the Group engaged Climate Investment Partners, which specialises in providing technical carbon accounting consultancy for nature-based solutions, to perform services amounting to $150,000. Climate Investment Partners strongly focuses on strategic collaborations and an impressive track record of professional experience across various countries, aligning with DGB's commitment to conserving and restoring natural ecosystems. Climate Investment Partners meets high social and environmental performance standards, accountability, and transparency, making them an ideal partner for DGB in its mission to develop and manage carbon projects that deliver genuine positive impacts.26. Related partiesTransactions with key management personnelKey management of the Company is considered the Board of Directors. The Board of Directors consisted in 2022 of Mr S A M Duijvestijn (CEO).Short-term employee benefits for 2022 amounted to \u20ac120,000 as approved at the Annual General Meeting of 15 September 2021. The 2021 amount included an amount of \u20ac13,000 regarding short-term employee benefits paid additionally over 2020 since the appointment of the CEO until 31 December 2020. This has also been subject to the approval of the Annual General Meeting held on 15 September 2021.The remuneration package of the CEO does not include post-employee benefits.The other long-term benefits amount to 100% of the annual salary of the CEO which is \u20ac120,000 (2020: The 100% amounted to \u20ac40,000, which was waived. In return, the CEO received options of \u20ac0).In total, the CEO has been awarded 240,000 options under the share option plan in 2022 and in 2021. 160,000 options have been rewarded over 2021, and 80,000 options have been rewarded for the four-month period in 2020.In thousands of euro 20222021Short-term employee benefits120133Post-employment benefits--Other long-term benefits120120Termination benefitsShare-based payments--240253Loan and related interest incomeTransaction values for Transaction values for the year the year ended 31 Decemberended 31 DecemberIn thousands of euro 202220212022Loan and related interest incomeProsper And Nature Foundation - Interest resp. loan1701705,673Prosper And Nature Foundation - current account316N/AN/ACEO - current account-48N/AN/AAll outstanding balances with these related parties are priced on an arm\u2019s length basis and are to be settled in cash. None of the balances are secured. No expense has been recognised in the current year or prior year for bad or doubtful debts in respect of amounts owed by related parties.With regard to further disclosure on this loan, reference is made to note 19.On 11 April 2023, DGB updated the market on its full project pipeline. DGB 27. Subsequent eventsis committed to replenishing its project pipeline to ensure a steady flow of On 6 February 2023, the DGB leadership team announced new purchases promising opportunities for its future growth and success in the carbon of shares, reflecting their confidence in DGB\u2019s strong potential for growth credit market, while reinforcing its commitment to sustainable and its commitment to supporting its future success and purpose. CEO, development and global decarbonisation efforts. 10 projects are in the pre-S A M Duijvestijn, and the Director of Operations, T Donia, purchased non-feasibility and feasibility study phases, which are crucial in identifying each listed shares, which are a testament to DGB's strong performance. The project's viability, potential risks, and opportunities. These rigorous team is confident that this investment will further solidify DGB's position as evaluations ensure that DGB's resources are allocated to projects with the a leader in the industry and continue to see strong growth.highest potential for positive impact and profitability potential.On 6 March 2023, DGB signed a Memorandum of Understanding with On 14 April 2023, DGB announced its plans to migrate its listing from AGRO-MAP and the Republic of C\u00f4te d'Ivoire to conduct a feasibility study Euronext Amsterdam to a Euronext Growth Market. DGB has already on the creation of forest plantations in classified forests with a view to finalised the first steps of the restructuring plan.generating carbon credits. The Ministry of Water and Forests set up the Strategy for Preservation, Rehabilitation, and Extension of the Ivory Coast Forests, and DGB is committed to supporting the government in the implementation of its strategy with carbon credit projects. Through the MOU, the parties have agreed to collaborate in the areas of protection, restoration, and conservation of forests in C\u00f4te d'Ivoire, the creation and silvicultural management of reforestation, and any other activity aimed at improving the environment.", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-2-1": { "value": "2. Basis of accountingThe consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and with Title 9 of Book 2 of the Dutch Civil Code. The basis for the preparation of the financial statements is historical cost, unless specified otherwise below.They were authorised for issue by the Company\u2019s Board of Directors on 30 April 2023. Due to the unavailability of a suitable Public Interest Entity (PIE) audit firm in the Netherlands, DGB prepared its Annual Report without an external auditor. The structural shortage of PIE-accountants in the Netherlands stems from a significant reduction in the number of PIE-accounting firms over the past decade, rather than company-specific performance issues.Details of the Group\u2019s accounting policies, including changes thereto, are included in Note 6 and Note 7.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-4-2": { "value": "3. Going concernThe Group\u2019s policy is to maintain a strong capital base to maintain investor, creditor, and market confidence and to sustain the future development of the business.The year 2022 has been pivotal, with a strong focus on the development of the Group\u2019s project pipeline. The activities of the Company depend on the appetite of investors. Investments can be financed through either equity and/or borrowings. The Board of Directors seeks to maintain a balance between the higher returns that might be possible with higher levels of borrowing and the advantages and security afforded by a sound capital position.In 2022, the raise of capital through green bonds. helped strengthen the Company\u2019s financial position. For more information on the main conditions and the securities related to the credit facilities at year-end, see the relevant section of the financial report.The Board of Directors evaluated a range of scenarios to stress-test the Group\u2019s liquidity position through the end of 2023 and a substantial part of 2024.The Board of Directors proved in 2022 that capital can be raised in either loans or shares, and with the repayment of the loan to the Prosper And Nature Foundation, the Board of Directors feels comfortable finding the funding to finance the commitments made for the development of its project pipeline. The financial statements have therefore been prepared on a going concern basis. Based on the current knowledge and experience concerning the business operations, the financial results and financial position, and the global supply chain and world economy, DGB expects to meet its financial obligations for the next 12 months, while maintaining headroom under its existing cash position.The going concern largely depends on meeting budgets and cash flow forecasts, the extent to which conditions can be met to secure additional financing for the project pipeline.Notwithstanding the specified uncertainties as described above, the Board of Directors is of the opinion that the application of the going concern assumption for the 2022 financial statements is appropriate, based on the following facts and circumstances:The appetite in the market has been proven;Based on the current negotiations with regard to funding agreements with potential investors, the Group expects to be able to attract sufficient financing to meet its obligations and develop its project pipeline.In a scenario where future performance and cash flow developments are less favourable than current business forecasts, the Board of Directors believes the Company can attract other external financing to address such adverse circumstances. As this option is subject to external factors, it is uncertain if this can be implemented timely.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-7-2": { "value": "4. Functional and presentationcurrencyThese consolidated financial statements are presented in euro, which is the Group\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated.7. Significant accounting policiesFrom 31 December 2021, the Company has subsidiaries and therefore the 2021 financial statements consist of consolidated and Company-only financial statements. As comparative information for 2021 with regard tothe consolidated financial statements, recognition, measurement, presentation, and disclosures are provided.The preparation of the consolidated comparative Certain comparative amounts in the statement of financial Any contingent consideration is measured at fair value information with regard to 2021 did not have an impact position and the statement of profit or loss have been at the date of acquisition. If an obligation to pay a on the Company-only financial statements presented for restated, reclassified, or re-presented, as a result of a contingent consideration that meets the definition of a 2021. The consolidated financial position as of 31 correction of a prior-period error (see Note 6).financial instrument is classified as equity, then it is not December 2021 for the consolidated and Company-only Business combinationsremeasured and settlement is accounted for within statements are equal and did not change compared to The Group accounts for business combinations using equity. Otherwise, other contingent consideration is the information provided in the 2020 financial statements. the acquisition method when the acquired set of remeasured at fair value at each reporting date and The comparative information in the consolidated financial activities and assets meets the definition of a business subsequent changes in the fair value of the contingent statements with regard to the financial performance and and control is transferred to the Group. In determining consideration are recognised in profit or loss.cash flows is different compared to the financial-only whether a particular set of activities and assets is a Subsidiariesinformation provided in 2020. The reason is the business, the Group assesses whether the set of Subsidiaries are entities controlled by the Group. The presentation of the discontinued operations. Although assets and activities acquired includes, at a minimum, Group \u2018controls\u2019 an entity when it is exposed to, or has the board of the Company considers the application of an input and substantive process and whether the rights to, variable returns from its involvement with the option 3 as an error, the error does not result in changes acquired set can produce outputs.entity and has the ability to affect those returns in the profit for the period and equity as a result of The consideration transferred in the acquisition is through its power over the entity.preparing consolidated information for the year 2020. generally measured at fair value, as are the identifiable The financial statements of subsidiaries are included in The information provided in the consolidated financial net assets acquired. Any goodwill that arises is tested the consolidated financial statements from the date on statements with regard to 2020 is therefore indicated annually for impairment. Any gain on a bargain which control commences until the date on which with \u2018restated\u2019.purchase is recognised in profit or loss immediately. control ceases.The Group has consistently applied the following Transaction costs are expensed as incurred, except if Non-controlling interests (NCI)accounting policies to all periods presented in these related to the issue of debt or equity securities. The NCI are measured initially at their proportionate share consolidated financial statements, except if mentioned consideration transferred does not include amounts of the acquirer\u2019s identifiable net assets at the date of otherwise (see also Note 6).related to the settlement of pre-existing relationships. acquisition. Changes in the Group\u2019s interest in a Such amounts are generally recognised in profit or loss.subsidiary that do not result in a loss of control are accounted for as equity transactions.Interests in equity-accounted investeesUnrealised gains arising from transactions with equity-Discontinued operationThe Group\u2019s interests in equity-accounted investees accounted investees are eliminated against A discontinued operation is a component of the Group\u2019s comprise interests in associates and joint ventures.the investment to the extent of the Group\u2019s interest in business, the operations and cash flows of which can Associates are those entities in which the Group has the investee.be clearly distinguished from the rest of the Group significant influence, but not control or joint control, over Foreign currency transactionsand which:the financial and operating policies. A joint venture is an Transactions in foreign currencies are translated represents a separate major line of business or arrangement in which the Group has joint control, into the respective functional currencies of Group geographic area of operations;whereby the Group has rights to the net assets of the companies at the exchange rates at the dates ofis part of a single coordinated plan to dispose of a arrangement, rather than rights to its assets and the transactions.separate major line of business or geographic area obligations for its liabilities.Monetary assets and liabilities denominated in foreign of operations; orInterests in associates and joint ventures are accounted currencies are translated into the functional currency is a subsidiary acquired exclusively with a view to resale.for using the equity method. They are initially recognised at the exchange rate at the reporting date. Non-Classification as a discontinued operation occurs at the earliest at cost, which includes transaction costs.monetary assets and liabilities measured at fair value of disposal or when the operation meets the criteria to be Subsequent to initial recognition, the consolidated in a foreign currency are translated into the functional classified as held-for-sale.financial statements include the Group\u2019s share of the currency at the exchange rate when the fair value is When an operation is classified as a discontinued operation, the profit or loss and other comprehensive income (OCI) of determined. Non-monetary items measured based on comparative statement of profit or loss and OCI is represented equity-accounted investees, until the date on which the historical cost in a foreign currency are translated as if the operation had been discontinued from the start of the significant influence or joint control ceases.at the exchange rate at the date of the transaction. comparative year.Transactions eliminated on consolidationForeign currency differences are generally recognised RevenueIntra-group balances and transactions, and any in profit or loss and presented within finance costs.Revenue is measured based on the consideration specified in a unrealised income and expenses (except for foreign contract with a customer. The Group recognises revenue when currency transaction gains or losses) arising from intra-it transfers control over a good or service to a customer.group transactions, are eliminated.The below information is provided about the nature and The Group recognises revenue from software over amount as a result of past service provided by the timing of the satisfaction of performance obligations in time, given the performance obligation is met during employee and the obligation can be estimated reliably.contracts with customers, including significant payment the contract term, subject to the condition that it is Long-term employee benefitsterms and the related revenue recognition policies.reasonably possible to make a sufficiently reliable The Group\u2019s net obligation in respect of long-term Revenue from sales of sustainable solutions and other estimate of the progress of the activities. The activities employee benefits is the amount of future benefit that products is recognised at the transaction price to which should also result in an asset controlled by the client employees have earned in return for their service in the the Group expects to be entitled after deducting sales during the activities, and/or the activities should result current and prior periods. That benefit is discounted to taxes, excise duties, and similar levies. For contracts that in an asset for which there is no alternative use. In determine its present value. Remeasurements are contain separate performance obligations, the addition, the Group has an enforceable right to recognised in profit or loss in the period in which they arise.transaction price is allocated to those separate remuneration for the services already provided. In the Share-based payment arrangementsperformance obligations by reference to their relative case of fixed-rate projects, The Group recognises The grant-date fair value of equity-settled share-based stand-alone selling prices.revenue based on the ratio of the costs already payment arrangements granted to employees is Revenue is recognised when control of the products has incurred to the total costs it expects to incur. The generally recognised as an expense, with a been transferred to the customer. This is either at the Group recognises revenue from the sale of hardware corresponding increase in equity, over the vesting period point of delivery or the point of receipt, depending on and/or software at a point in time, given that the of the awards. The amount recognised as an expense is contractual conditions.performance obligation has been met at the momentadjusted to reflect the number of awards for which the Invoicing to customers does not necessarily have the the hardware and/or software is delivered.related service and non-market performance conditions same timing as the satisfaction of the performance are expected to be met, such that the amount ultimately obligations. If payments made by the customer exceed Employee benefitsrecognised is based on the number of awards that meet the revenue to be recognised, the balance is recorded as Short-term employee benefitsthe related service and non-market performance a contract liability. If payments made by the customer Short-term employee benefits are expensed as the conditions at the vesting date. For share-based payment are below the revenue to be recognised, the balance is related service is provided. A liability is recognised for awards with non-vesting conditions, the grant-date fair recorded as a contract asset.the amount expected to be paid if the Group has a value of the share-based payment is measured to reflect present legal or constructive obligation to pay thissuch conditions, and there is no true-up for differences between expected and actual outcomes.Defined contribution plansIn calculating interest income and expense, the The amount of current tax payable or receivable is the Obligations for contributions to defined contribution effective interest rate is applied to the gross carrying best estimate of the tax amount expected to be paid or plans are expensed as the related service is provided. amount of the asset (when the asset is not credit-received that reflects uncertainty related to income Prepaid contributions are recognised as an asset to the impaired) or to the amortised cost of the liability. taxes, if any. It is measured using tax rates enacted or extent that a cash refund or a reduction in future However, for financial assets that have become credit-substantively enacted at the reporting date. Current tax payments is available.impaired subsequent to initial recognition, interest also includes any tax arising from dividends.Finance income and finance costsincome is calculated by applying the effective interest rate to Current tax assets and liabilities are only offset if certain The Group\u2019s finance income and finance costs include:the amortised cost of the financial asset.criteria are met.interest income;If the asset is no longer credit-impaired, then the calculation Deferred tax is recognised in respect of temporary interest expense;of interest income reverts to the gross basis.differences between the carrying amounts of assets and the foreign currency gain or loss on financial assets and Income taxliabilities for financial reporting purposes and the financial liabilities; andIncome tax expense comprises current and deferred amounts used for taxation purposes. Deferred tax is not the gain on the remeasurement to fair value of any pre-tax. It is recognised in profit or loss except to the recognised for:existing interest in an acquiree in a business combination.extent that it relates to a business combination or temporary differences on the initial recognition of assets Interest income or expense is recognised using the items recognised directly in equity or in OCI.or liabilities in a transaction that is not a business effective interest method.The Group has determined that interest and penalties combination and that affects neither accounting nor Interest income or expense is recognised using the related to income taxes, including uncertain tax taxable profit or loss;effective interest method.treatments, do not meet the definition of income taxes, temporary differences related to investments in The \u2018effective interest rate\u2019 is the rate that exactly and therefore accounted for them under IAS 37 subsidiaries, associates, and joint arrangements to the discounts estimated future cash payments or receipts Provisions, Contingent Liabilities and Contingent Assets.extent that the Group is able to control the timing of the through the expected life of the financial instrument to:Current tax comprises the expected tax payable or reversal of the temporary differences and it is probable the gross carrying amount of the financial asset; orreceivable on the taxable income or loss for the year that they will not reverse in the foreseeable future; andthe amortised cost of the financial liability.and any adjustment to the tax payable or receivable in taxable temporary differences arising on the initial respect of previous years.recognition of goodwill.Deferred tax assets are recognised for unused tax losses, Subsequent expenditure is only capitalised if it is Inventoriesunused tax credits, and deductible temporary probable that the future economic benefits associated Inventories are measured at the lower of cost and net differences to the extent that it is probable that future with the expenditure will flow to the Group.realisable value. The cost of inventories is based on taxable profits will be available against which they can be used. Future taxable profits are determined based on the first-in, first-out allocation method.Depreciationthe reversal of relevant taxable temporary differences. If Depreciation is calculated to write off the cost of items Prepayments made on inventory are included in the amount of taxable temporary differences is of property, plant, and equipment less their estimated inventories as far as the Group has the economic risk insufficient to recognise a deferred tax asset in full, then residual values using the straight-line method over their over the inventory.future taxable profits, adjusted for reversals of existing estimated useful lives, and is generally recognised in temporary differences, are considered, based on the profit or loss.business plans for individual subsidiaries in the Group. The estimated useful lives of property, plant, and Property, plant, and equipmentDeferred tax assets are reviewed at each reporting date equipment for current and comparative periods Recognition and measurementand are reduced to the extent that it is no longer are as follows:Items of property, plant, and equipment are measured probable that the related tax benefit will be realised; buildings: 10 yearssuch reductions are reversed when the probability of at cost, which includes capitalised borrowing costs, right to use assets: 5 yearsfuture taxable profits improves.other: 3\u20135 yearsless accumulated depreciation and any accumulated The measurement of deferred tax reflects the tax Depreciation methods, useful lives, and residual impairment losses.consequences that would follow from how the Group values are reviewed at each reporting date and adjusted If significant parts of an item of property, plant, and expects, at the reporting date, to recover or settle the if appropriate.carrying amount of its assets and liabilities.equipment have different useful lives, then they are Deferred tax assets and liabilities are only offset if certain Intangible assets and goodwillaccounted for as separate items (major components) criteria are met.Goodwillof property, plant, and equipment.Goodwill arising on the acquisition of subsidiaries is Any gain or loss on disposal of an item of property, measured at cost less accumulated impairment losses.plant, and equipment is recognised in profit or loss.In the year 2022, a gain on sale was realised on one of the company cars (note 15).Research and developmentAn impairment loss is recognised if the carrying amount For impairment testing, assets are grouped together into Expenditure on research activities is recognised in profit of an asset or cash-generating unit (CGU) exceeds its the smallest group of assets that generate cash inflows or loss as incurred.recoverable amount.from continuing use that are largely independent of the Development expenditure is only capitalised if the Amortisationcash inflows of other assets or CGUs. Goodwill arising expenditure can be measured reliably, the product or Amortisation is calculated to write off the cost of from a business combination is allocated to CGUs or process is technically and commercially feasible, future intangible assets less their estimated residual values groups of CGUs that are expected to benefit from the economic benefits are probable, and the Group intends using the straight-line method over their estimated synergies of the combination.to and has sufficient resources to complete development useful lives, and is generally recognised in profit or The recoverable amount of an asset or CGU is the and to use or sell the asset. Otherwise, it is recognised in loss. Goodwill is not amortised.greater of its value in use and its fair value, less the costs profit or loss as incurred.The estimated useful lives for current and comparative of disposal. Value in use is based on the estimated future Subsequent to initial recognition, development periods are as follows:cash flows, discounted to their present value using a expenditure is measured at cost less accumulated development costs: 5-8 years;pre-tax discount rate that reflects current market amortisation and any accumulated impairment losses.customer relationships: 7 years.assessments of the time value of money and the risks Amortisation methods, useful lives, and residual specific to the asset or CGU.Other intangible assetsvalues are reviewed at each reporting date and Impairment losses are recognised in profit or loss. They Other intangible assets, including customer relationships, adjusted if appropriate.are allocated first to reduce the carrying amount of any that are acquired by the Group and have finite useful Impairment non-financial assetsgoodwill allocated to the CGU, and then to reduce the lives are measured at cost less accumulated At each reporting date, the Group reviews the carrying carrying amounts of the other assets in the CGU on amortisation and any accumulated impairment losses.amounts of its non-financial assets (other than a pro-rata basis.Subsequent expenditure is capitalised only when it inventories, contract assets, and deferred tax assets) An impairment loss in respect of goodwill is not increases the future economic benefits embodied in the to determine whether there is any indication of reversed. For other assets, an impairment loss is specific asset to which it relates. All other expenditure, impairment. If any such indication exists, then the reversed only to the extent that the asset\u2019s carrying including expenditure on internally generated goodwill asset\u2019s recoverable amount is estimated. Goodwill is amount does not exceed the carrying amount that and brands, is recognised in profit or loss as incurred.tested annually for impairment.would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised.Assets held for saleFinancial instrumentsFinancial assets are not reclassified subsequent to their Non-current assets, or disposal groups comprising assets Recognition and initial measurementinitial recognition unless the Group changes its business and liabilities, are classified as held-for-sale if it is highly Trade receivables and debt securities issued are model for managing financial assets, in which case all probable that they will be recovered primarily through initially recognised when they are originated. All other affected financial assets are reclassified on the first day sale rather than through continuing use.financial assets and financial liabilities are initially of the first reporting period following the change in the Such assets, or disposal groups, are generally measured recognised when the Group becomes a party to the business model.at the lower of their carrying amount and fair value, less contractual provisions of the instrument.A financial asset is measured at amortised cost if it the costs to sell. Any impairment loss on a disposal group A financial asset (unless it is a trade receivable without meets both of the following conditions and is not is allocated first to goodwill and then to the remaining a significant financing component) or financial liability designated as at FVTPL:assets and liabilities on a pro-rata basis, except that no is initially measured at fair value plus or minus it is held within a business model whose objective is to loss is allocated to inventories, financial assets, and transaction costs that are directly attributable to its hold assets to collect contractual cash flows; anddeferred tax assets, which continue to be measured in acquisition or issue. A trade receivable without a its contractual terms give rise on specified dates to cash accordance with the Group\u2019s other accounting policies. significant financing component is initially measured at flows that are solely payments of principal and interest Impairment losses on initial classification as held-for-sale the transaction price.on the principal amount outstanding.or held-for- distribution and subsequent gains and losses On initial recognition of an equity investment that is not on remeasurement are recognised in profit or loss.Classification and subsequent measurement \u2013held for trading, the Group may irrevocably elect to Once classified as held-for-sale, intangible assets and Financial assetspresent subsequent changes in the investment\u2019s fair property, plant and equipment are no longer amortised On initial recognition, a financial asset is classified as value in OCI. This election is made on an investment-by-or depreciated, and any equity-accounted investee is no measured at:investment basis.longer equity accounted.amortised cost;FVOCI\u2014debt investment;FVOCI\u2014equity investment; orFVTPL.All financial assets not classified as measured at The Group measures loss allowances at an amount Lifetime ECLs are the ECLs that result from all amortised cost or FVOCI as described above are equal to lifetime ECLs. Loss allowances for trade possible default events over the expected life of measured at FVTPL. This includes all derivative receivables (including lease receivables) and contract a financial instrument.financials. On initial recognition, the Group may assets are always measured at an amount equal to The maximum period considered when estimating ECLs irrevocably designate a financial asset that otherwise lifetime ECLs.is the maximum contractual period over which the Group meets the requirements to be measured at amortised When determining whether the credit risk of a is exposed to credit risk.cost or at FVOCI as at FVTPL if doing so eliminates or financial asset has increased significantly since initial ECLs are a probability-weighted estimate of credit significantly reduces an accounting mismatch that would recognition and when estimating ECLs, the Group losses. Credit losses are measured as the present value otherwise arise.considers reasonable and supportable information of all cash shortfalls (ie the difference between the cash Currently, the Group only holds financial assets at that is relevant and available without undue cost or flows due to the entity in accordance with the contract amortised cost. Financial assets at amortised cost are effort. This includes both quantitative and qualitative and the cash flows that the Group expects to receive).subsequently measured at amortised cost using the information and analysis, based on the Group\u2019s ECLs are discounted at the effective interest rate of the effective interest method. The amortised cost is reduced historical experience and informed credit assessment financial asset.by impairment losses. Interest income, foreign exchange that includes forward-looking information.At each reporting date, the Group assesses whether gains, and losses and impairment are recognised in profit The Group assumes that the credit risk on a financial financial assets carried at amortised cost are credit-or loss. Any gain or loss on derecognition is recognised in asset has significantly increased if it is more than 30 impaired.profit or loss.days past due.A financial asset is \u2018credit-impaired\u2019 when one or more The Group considers a financial asset to be inevents that have a detrimental impact on the estimated Impairmentdefault when:future cash flows of the financial asset have occurred.The Group recognises loss allowances for expected the debtor is unlikely to pay its credit obligations to the credit losses (ECLs) on:Group in full, without recourse by the Group to actions financial assets measured at amortised cost; andsuch as realising security (if any is held); orcontract assets.the financial asset is more than 90 days past due.Evidence that a financial asset is credit-impaired includes Classification and subsequent measurement \u2013it transfers the rights to receive the contractual cash the following:Financial liabilitiesflows in a transaction in which either substantially all ofsignificant financial difficulty of the debtor;Financial liabilities are classified as measured at the risks and rewards are transferred, or the Group a breach of contract, such as a default or being more amortised cost or FVTPL. A financial liability is neither transfers nor retains substantially all of the risks than 90 days past due;classified as at FVTPL if it is classified as held-for-and rewards of ownership and it does not retain control the restructuring of a loan or advance by the Group on trading, it is a derivative or it is designated as such on of the financial asset.terms that the Group would not otherwise consider;initial recognition.The Group enters into transactions whereby it transfers it is probable that the debtor will enter bankruptcy or Currently the group only holds financial liabilities at assets recognised in its statement of financial position, other financial reorganisation; oramortised cost. Financial liabilities are subsequently but retains either all or substantially all of the risks and the disappearance of an active market for security measured at amortised cost using the effective rewards of the transferred assets. In these cases, the because of financial difficulties.interest method. Interest expense and foreign transferred assets are not derecognised.Loss allowances for financial assets measured at exchange gains and losses are recognised in profit or The Group derecognises a financial liability when its amortised cost are deducted from the gross carrying loss. Any gain or loss on derecognition is also contractual obligations are discharged, cancelled, or amount of the assets.recognised in profit or loss.expire. The Group also derecognises a financial liability The gross carrying amount of a financial asset is written when its terms are modified and the cash flows of the off when the Group has no financial asset in its entirety or Derecognitionmodified liability are substantially different, in which a portion thereof. However, financial assets that are The Group derecognises a financial asset when:case a new financial liability based on the modified written off could still be subject to enforcement activities the contractual rights to the cash flows from the terms is recognised at fair value.in order to comply with the Group\u2019s procedures for financial asset expire;On derecognition of a financial liability, the difference recovery of amounts due.if ownership of the financial asset is transferred; orbetween the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss.Share capitalCompound financial instrumentsLeasesOrdinary sharesCompound financial instruments issued by the Group At the inception of a contract, the Group assesses Incremental costs directly attributable to the sale of comprise convertible notes denominated in euro whether a contract is, or contains, a lease. A contract is, ordinary shares are recognised as a deduction from that are mandatorily converted to ordinary shares or contains, a lease if the contract conveys the right to equity. Income tax relating to the transaction costs of at maturity.control the use of an identified asset for a period of timean equity transaction is accounted for in accordance The liability component of compound financial in exchange for consideration.with IAS 12.instruments is initially recognised at the fair value of a At commencement or on modification of a contract that similar liability that does not have an equity conversion contains a lease component, the Group allocates the Repurchase and sale of ordinary shares (treasury shares)option. The equity component is initially recognised as consideration in the contract to each lease component When shares recognised as equity are repurchased, the the difference between the fair value of the based on its relative stand-alone prices. However, for the amount of the consideration paid, which includes directly compound financial instrument as a whole and the fair leases of property, the Group elected not to separate attributable costs, is recognised as a deduction from value of the liability component. Any directly non-lease components and account for the lease and equity. Repurchased shares are classified as treasury attributable transaction costs are allocated to the non-lease components as a single lease component.shares and are presented in other reserves. When liability and equity components in proportion to their The Group recognises a right-of-use asset and a lease treasury shares are sold subsequently, the amount initial carrying amounts.liability at the lease commencement date. The right-of-received is recognised as an increase in equity and the Subsequent to initial recognition, the liability use asset is initially measured at cost, which comprises resulting surplus or deficit on the transaction is component of a compound financial instrument is the initial amount of the lease liability adjusted for any presented within other reserves.measured at amortised cost using the effective lease payments made at or before the commencement interest method. The equity component of a date, plus any initial direct costs incurred and an compound financial instrument is not remeasured.estimate of costs to dismantle and remove the Interest related to financial liability is recognised in underlying asset or to restore the underlying asset or the profit or loss.site on which it is located, less any lease incentives received.The right-of-use asset is subsequently depreciated using under a residual value guarantee, if the Group Market approach\u2014uses prices and other relevant the straight-line method from the commencement date changes its assessment of whether it will exercise a information generated by market transactions involving to the end of the lease term, unless the lease transfers purchase, extension, or termination option, or if there is identical or comparable (similar) assets, liabilities, or a ownership of the underlying asset to the Group by the a revised in-substance fixed lease payment. When the group of assets and liabilities (eg end of the lease term or the cost of the right-of-use asset lease liability is re-measured in this way, a a business).reflects that the Group will exercise a purchase option. In corresponding adjustment is made to the carrying Cost approach\u2014reflects the amount that would be that case, the right-of-use asset will be depreciated over amount of the right-of-use asset, or is recorded in required currently to replace the service capacity of an the useful life of the underlying asset, which is profit or loss if the carrying amount of the right-of-use asset (current replacement cost).determined on the same basis as those of property and asset has been reduced to zero.Income approach\u2014converts future amounts (cash flows equipment. In addition, the right-of-use asset is The Group elected not to recognise the right-of-use or income and expenses) to a single current (discounted) periodically reduced by impairment losses, if any, and assets and lease liabilities for leases of low-value amount, reflecting current market expectations about adjusted for certain remeasurements of the lease liability.assets and short-term leases, including IT equipment. those future amounts.The lease liability is initially measured at the present The Group recognises the lease payments associated In the years 2020 and 2021, costs were incurred for value of the lease payments not paid at the with these leases as an expense on a straight-line research, pre-feasibility, and feasibility studies for commencement date, discounted using the interest rate basis over the lease term.several projects. Due to the nature of these projects, the implicit in the lease or, if that rate cannot be readily timing of these development costs is important. DGB determined, the Group\u2019s incremental borrowing rate.Fair valuecurrently has projects beyond feasibility studies. The lease liability is measured at amortised cost using The objective of using a valuation technique is to Consequently, this year's development costs are the effective interest method. It is remeasured when estimate the price at which an orderly transaction included in intangible assets because these costs there is a change in future lease payments arising from to sell the asset or to transfer the liability would take incurred will generate revenue for several years after the a change in an index or rate, if there is a change in the place between market participants and the carbon credits are validated annually or at multi-year Group\u2019s estimate of the amount expected to be payablemeasurement date under current market conditions. validation.Three widely used valuation techniques are: [IFRS 13:62]Because of the long-term duration of the project and the expected revenue and expenses in the long term, the income approach represents the fair value and alsorepresents an unrealised gain on the project investments.Standards issued but not yet effectiveApplication of new standardsIn the year under review, where applicable, the Group applied new and amended IFRS standards and IFRIC interpretations relevant to the Group.The new standards and amendments to existing standards in 2022 have no material impact on the Group\u2019s capital and results, nor on the notes to the financial statements.Published standards which have not yet come into effectAny published, new, and amended IFRS standards and interpretations that are not measured, do not have a material impact on the Group\u2019s capital and results, nor on the notes to the financial statements.9. Measurement of fair valuesFair value hierarchyThe non-recurring fair value measurement for the discontinued operations and disposal group has been categorised as a Level 3 fair value based on the inputs to the valuation technique used. The value has been based on the fairness opinion issued together with the transaction details of the asset/liability transaction.Set out below is a list of material subsidiaries of the Group. The following companies have been consolidated from the fourth quarter of 2021. All the companies were fully owned unless indicated otherwise:DGB Project Management BV, Hoofddorp 100%DGB Technology Solutions BV, Hoofddorp, 100%DGB Supply & Services BV, Hoofddorp, 100%Statix Corporation BV, Amsterdam-Duivendrecht, 75%Furthermore, on 1 May 2021, the Group acquired 50% of the shares of Corekees Management BV (Corekees Management), Rotterdam. This company is an equity-accounted investee.", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-7-3": { "value": "4. Functional and presentationcurrencyThese consolidated financial statements are presented in euro, which is the Group\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-8-2": { "value": "5. Use of judgementsand estimatesIn preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the Group\u2019s accounting policies and the reported amounts of assets, liabilities,income, and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.JudgementsInformation about judgements made in applying accounting policies that have the most significant effects on the amounts recognised in the financial statements is included in the following notes:Note 6: consolidation: whether the Group has toprepare financial statements or not; andNote 18: classification of forward purchase contracts with regard to carbon credits.Assumptions and measurement of fair valuesEstimation uncertaintiesInformation about assumptions and estimation uncertainties at the reporting date that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year is included in the following notes:Note 14: Recognition of deferred tax assets: availability Notes 25: Acquisition of subsidiary: fair value of When measuring the fair value of an asset or a liability, of future taxable profit against which deductible the consideration transferred (including contingent the Group uses observable market data as far as temporary differences and tax losses carried forward consideration) and fair value of the assets acquiredpossible. Fair values are categorised into different can be utilised;and liabilities assumed, measured on levels in a fair value hierarchy based on the inputs Note 16: Impairment test of intangible assets and a provisional basis.used in the valuation techniques as follows.goodwill: key assumptions underlying recoverable A number of the Group\u2019s accounting policies and Level 1: quoted prices (unadjusted) in active markets amounts, including the recoverability of development disclosures require the measurement of fair values, for for identical assets or liabilities.costs;both financial and non-financial assets and liabilities.Level 2: inputs other than quoted prices included in Note 21: In the years 2020 and 2021, costs were incurred The Group has an established control framework for Level 1 that are observable for the asset or liability, for research, pre-feasibility, and feasibility studies for the measurement of fair values. The valuation either directly (ie as prices) or indirectly (ie derived several projects. Due to the nature of these projects, the framework is regularly reviewed on significant from prices).timing of these development costs is important. DGB unobservable inputs and valuation adjustments.Level 3: inputs for the asset or liability that are currently has projects beyond feasibility studies. If third-party information, such as broker quotes or not based on observable market data (unobservable Because of the long-term duration of the projects and pricing services, is used to measure fair values, then inputs).the expected revenue and expenses in the long term, the valuation is assessed and evidence is obtained If the inputs used to measure the fair value of an asset the income approach represents the fair value and alsofrom the third parties to support the conclusion that or a liability fall into different levels of the fair value represents an unrealised gain on the project these valuations meet the requirements of IFRS hierarchy, then the fair value measurement is investments. DGB prepared a separate Position Paperstandards, including the level in the fair value categorised in its entirety in the same level of the fair hereon: Project Developer Asset Valuation: Carbon hierarchy in which the valuations should be classified.value hierarchy as the lowest level input that is Credit Pipeline; andSignificant valuation issues are reported to the significant to the entire measurement.Group\u2019s board.The Group recognises transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred.Further information about the assumptions made in measuring fair values is included in the following notes:Note 13: share-based payment arrangements;Note 16: intangible assets; andNote 24: financial instruments.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-12-2": { "value": "6. Changes in applying accounting policies/fundamental errorThe objective of using a valuation technique is to estimate the price at which an orderly transaction to sell the asset or to transfer the liability would take place between market participants and the measurement date under current market conditions. Three widely used valuation techniques are: [IFRS 13:62]Market approach\u2014uses prices and other relevant information generated by market transactions involving identical or comparable (similar) assets, liabilities, or a group of assets and liabilities (eg a business).Cost approach\u2014reflects the amount that would be required currently to replace the service capacity of an asset (current replacement cost).Income approach\u2014converts future amounts (cash flows or income and expenses) to a single current (discounted) amount, reflecting current market expectations about those future amounts.In the years 2020 and 2021, costs were incurred for research, pre-feasibility, and feasibility studies for several projects. Due to the nature of these projects, the timing of these development costs is important. DGB currently has projects beyond feasibility studies. Consequently, this year's development costs are included in intangible assets because these costs incurred will generate revenue for several years after the carbon credits are validated annually or at multi-year validation.Because of the long-term duration of the projects and the expected revenue and expenses in the long term, the income approach represents the fair value and also represents an unrealised gain on the project investments. DGB prepared a separate Position Paperhereon: Project Developer Asset Valuation: Carbon Credit Pipeline.Furthermore, the Company has a history of preparing consolidated financial statements where it has no subsidiaries.Not presenting consolidated financial statements is, therefore, not consistent with past practices.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-28-2": { "value": "8. Operating segmentsAs of the fourth quarter of 2021, the Group set up its new reporting segments structure. To monitor the operating segments, the board of the Group reviews the available financial information on a regular basis. As the activities of the operating segments are individually insignificant compared to the holding company, no operating segments are reported (less than 3% of combined assets, liabilities, and operational result). The operating segments are: DGB Project Management DGB Supply & Services DGB Technology Solutions For a description of the core activities of these operating segments, we refer to the financial report.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-29-3": { "value": "9. Measurement of fair valuesFair value hierarchyThe non-recurring fair value measurement for the discontinued operations and disposal group has been categorised as a Level 3 fair value based on the inputs to the valuation technique used. The value has been based on the fairness opinion issued together with the transaction details of the asset/liability transaction.Set out below is a list of material subsidiaries of the Group. The following companies have been consolidated from the fourth quarter of 2021. All the companies were fully owned unless indicated otherwise:DGB Project Management BV, Hoofddorp 100%DGB Technology Solutions BV, Hoofddorp, 100%DGB Supply & Services BV, Hoofddorp, 100%Statix Corporation BV, Amsterdam-Duivendrecht, 75%Furthermore, on 1 May 2021, the Group acquired 50% of the shares of Corekees Management BV (Corekees Management), Rotterdam. This company is an equity-accounted investee.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-30-2": { "value": "10. RevenueThe Group generates revenue primarily from the sale of software and sustainable solutions consisting of revenue from the sales of carbon credits. The software activities in 2022 were in a research and development phase and did not result in revenue in 2022.In thousands of euro Note2022 2021Continuing operationsCarbon credits1,136-Total1,136-The revenue above contains the consolidated revenue. As a result, the continuing revenue for 2020 is zero because the revenue made by DGB relates to rental charges and management fees charged to subsidiaries.Revenue from carbon credits relates to revenue from selling carbon credits.Revenue for both years is realised within the EU.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-31-2": { "value": "11. Net finance resultIn thousands of euro Note2022 2021Interest income under the effective interest method on:Interest income from participants277 172Total interest income arising from financial assets277172Financial liabilities under the effective interest method on:Interest cost from related parties(2)(12)Interest cost from convertible notes(21)(21)Other interest and cost(6)(75)Total interest cost arising from financial liabilities(39)(98)Net finance result recognised in profit or loss133179The interest income relates mainly to the interest income on the loan note due by major shareholder the Prosper And Nature Foundation and contains results of subsidiaries.In 2021, interest cost from related parties related to the interest cost allocated to the amounts payable in connection with the acquisition of Corekees Management.The interest cost in connection with the convertible loan notes consists of the effective interest rate on the liability component of these convertible loan notes.Other interest costs mainly relate to interest on green impact bonds.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-32-2": { "value": "12. Earnings per shareNote2022 2021Profit (loss) for the year, attributable to the owners of the Company:(903,000) (1,104,000)Weighted-average number of shares BasicIssued ordinary shares at 1 January11,400,34911,400,349Effect of treasury shares held(1,299,842)(2,249,999)Effect of treasury shares transferred14,554288,950Diluted earnings per shareThe dilutive earnings per share has not been provided, because of the loss in 2021, the effect would be anti-dilutive.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-33-2": { "value": "13. Share-based payment arrangementsShare option programmes (equity-settled)On 15 September 2021, the Group established share option programmes that entitle qualifying employees and Eligible Individuals to purchase shares in the Company. Under these programmes, holders of vested options are entitled to purchase shares at the market price of the shares at the grant date.The key terms and conditions related to the grants under these programmes are as follows: all options are to be settled by the physical delivery of shares.Date of issuance31/12/202131/12/2022 TotalNumber of options granted to:CEO240,000240,000480,000Qualifying employees and Eligible Individuals3,612290,000480,000Total243,612290,000773,612The vesting period for granted share options is two years after the grant date. After vesting, the share options must be exercised within three years.For all the options issued, the exercise price amounts to \u20ac1.50.The fair value of the share options has been measured using the Black-Scholes formula. The outcome of the valuation process was that the options had a value of zero at the grant date. Hence, no impact on the equity nor the performance of the Company has been recorded.The volatility used in the calculation amounted to 15%. Expected volatility has been based on an evaluation of the historical volatility of the Company\u2019s share price, particularly over the historical period since the asset/liability transaction in September 2020. The expected term of the instruments has been based on historical experience and general option holder behaviour.The number of shares in respect of which options may be granted under the DGB Share Option Scheme on any grant date when added to (a) the number of shares comprised in outstanding options granted pursuant to the DGB Share Option Scheme and (b) the number of shares which have been issued on the exercise of options that have been granted pursuant to the DGB Share Option Scheme, shall not exceed 25% of the number of ordinary shares in issue immediately prior to such grant date.A copy of the DGB Share Option Scheme can be downloaded from the Company\u2019s website (www.green.earth).", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-35-2": { "value": "14. Income taxesAmounts recognised in profit or lossThe tax expense on continuing operations In thousands of euro 20222021excludes the Group\u2019s share of the tax expense of Current tax expenseequity-accounted investees. For 2021, on the result of the equity-accounted investee, no tax Current year--has been recognised (2020: not applicable), Changes in estimates related to prior years- -which has been included in \u2018share of profit of equity-accounted investees, net of tax\u2019.Deferred tax expense--Origination and reversal of temporary differences--Reduction in tax rate--Recognition of previously unrecognised tax losses--Recognition of previously unrecognised (derecognition of--Tax expense on continuing operations--Reconciliation of effective tax rateIn thousands of euro202220222021 2021Profit before tax from continuing operations(903)(1,105)Tax using the Company\u2019s domestic tax rate22625.00% 27625.00%Reduction in tax rate(90)(111)-10.00%-10.00%Tax effect of:Share of profit of equity-accounted investees reported, net of taxNon-deductible expensesTax-exempt incomeTax incentivesCurrent-year losses for which no deferred tax asset is recognised(135) -15.00%(166) -15.00%Other-0.00% 10.00%Recognition of previously unrecognised tax losses--0.00%0.00%", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-37-2": { "value": "15. Property, plant, and equipmentIn thousands of euro BuildingsOther assets TotalCostBalance at 1 January 20218261143Acquisitions through business combinations11Additions4949Balance at 31 December 202161193132Acquisitions through business combinations-Additions235235Balance at 31 December 202242836761Additions in 2022 consist of company cars in Financial Lease.Accumulated depreciation and impairment lossesIn thousands of euro BuildingsOther assets TotalAccumulated depreciation and impairment lossesBalance at 1 January 2021541Acquisitions through business combinations---Additions21156Balance at 31 December 202126197Balance at 1 January 2022-Additions40346Depreciation-Disposals(8)(8)Impairments-Reclassification to assets held for Sale-Balance at 31 December 2022584513In 2022, a gain on sale was realised on one of the company cars.Carry amountsIn thousands of euro BuildingsOther assets TotalCarrying amountsat 1 January 20211387860at 31 December 20211176354at 31 December 202237032248", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-40-2": { "value": "16. Intangible assetsInternal Domain In thousands of eurodeveloped nameGoodwillProjects TotalsoftwareCostBalance at 1 January 2021363470- -Amortisation---Disposals-Reclassification to assets held for Sale-Balance at 31 December 20213634- -70Acquisitions through business combinations-Additions12778 21,45021,655Balance at 31 December 2022367821,725161 21,450Domain nameIn September 2022, DGB acquired the premium domain green.earth. At the moment the domain was first used, the amortisation started.ProjectsIn 2020 and 2021, costs were incurred for research, pre-feasibility, and feasibility studies for several projects. Due to the nature of these projects, the timing of these development costs is important. DGB currently has projects beyond feasibility studies. Consequently, this year's development costs are included in intangible assets because these costs incurred will generate revenue for several years after the carbon credits are validated annually or at multi-year validation. DGB prepared a separate Position Paper hereon: Project Developer Asset Valuation: Carbon Credit Pipeline.Accumlated depreciation and impairment lossesInternal Domain In thousands of eurodeveloped nameGoodwillProjects TotalsoftwareAccumulated depreciation and impairment lossesBalance at 1 January 2021--- -Amortisation----Disposals----Impairments----Reclassification to assets held for Sale--- -Balance at 31 December 2021----Acquisitions through business combinations----Additions123 9 --Balance at 31 December 20229 -123-Carrying amounts3634-70-at 1 January 202134-70-at 31 December 202136at 31 December 20223615821,45026369", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-40-3": { "value": "16. Intangible assetsInternal Domain In thousands of eurodeveloped nameGoodwillProjects TotalsoftwareCostBalance at 1 January 2021363470- -Amortisation---Disposals-Reclassification to assets held for Sale-Balance at 31 December 20213634- -70Acquisitions through business combinations-Additions12778 21,45021,655Balance at 31 December 2022367821,725161 21,450Domain nameIn September 2022, DGB acquired the premium domain green.earth. At the moment the domain was first used, the amortisation started.ProjectsIn 2020 and 2021, costs were incurred for research, pre-feasibility, and feasibility studies for several projects. Due to the nature of these projects, the timing of these development costs is important. DGB currently has projects beyond feasibility studies. Consequently, this year's development costs are included in intangible assets because these costs incurred will generate revenue for several years after the carbon credits are validated annually or at multi-year validation. DGB prepared a separate Position Paper hereon: Project Developer Asset Valuation: Carbon Credit Pipeline.Accumlated depreciation and impairment lossesInternal Domain In thousands of eurodeveloped nameGoodwillProjects TotalsoftwareAccumulated depreciation and impairment lossesBalance at 1 January 2021--- -Amortisation----Disposals----Impairments----Reclassification to assets held for Sale--- -Balance at 31 December 2021----Acquisitions through business combinations----Additions123 9 --Balance at 31 December 20229 -123-Carrying amounts3634-70-at 1 January 202134-70-at 31 December 202136at 31 December 20223615821,45026369", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-42-2": { "value": "17. Equity-accounted investeesIn thousands of euro Note2022 2021Interests in associates432393Balance at 31 December432393In May 2021, 50% of the shares in Corekees Management were acquired. The consideration paid amounts to \u20ac480,000, being the net present value of eight payments of \u20ac62,500 over a period of two years. As per the balance sheet date, one payment is outstanding. The net present value of the amount due is included in the liabilities. This last payment has been made in 2023 and therefore there are no outstanding payments in January 2023.The following table summarises the financial information of Corekees Management as included in its own financial statements, adjusted for fair value adjustments at acquisition and differences in accounting policies. The table also reconciles the summarised financial information to the carrying amount.The information for 2021 includes the results of Corekees Management only from 1 January to 31 December 2021, because the results before the acquisition date were immaterial.In thousands of euro 20222021Percentage ownership interest50%50%Non-current assets1531Current assets32298Non-current liabilities(21)(21)Current liabilities(17)(9)Net Assets (100%)29999Group\u2019s share of net assets 50%15050Elimination of intercompany positions--Goodwill244382Carrying amount of interest in associate393432In thousands of euro 20222021Revenue13544Profit from operations (100%)(77)(94)Other comprehensive income (100%)--Total comprehensive income (100%)(77)(94)Total comprehensive income (50%)(39)(47)Elimination of intercompany transactions--Group\u2019s share of total comprehensive income(39)(47)", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-45-2": { "value": "18. InventoriesIn thousands of euro 20222021Raw materials and consumables--Finished goods--Prepayments on inventory164164Inventories164164In 2021, the Company entered into non-financial forward purchase contracts with regard to voluntary carbon offsets. The total number of voluntary carbon offsets under these forward contracts are estimated at 157,000 tonnes with a total estimated purchase value of \u20ac868,000. On these contracts, prepayments have been made amounting to \u20ac164,000. The forward contracts have not been considered as derivatives as the voluntary carbon offsets will be used by the Company for its own use based on expected activities. Furthermore, these contracts do not include a clause with the possibility to be settled on a net basis. Hence, the contracts do not meet the definition of a derivative financial instrument for accounting purposes. Upon the registration of the voluntary carbon offsets on the account of the Company, the voluntary carbon offsets will be recognised as inventory. In the reporting year 2022, the inventory did not change.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-46-2": { "value": "19. Trade and other receivablesIn thousands of euro Note2022 2021Receivables due from related parties5,9005,989Other trade receivables(16)245Total5,9736,145The Company has a receivable on the Prosper And Nature Foundation. In the second half of 2022, the Company entered into negotiations with the Prosper And Nature Foundation and agreed to extend the loan until 30 June 2023 with an interest of 3% under certain conditions. DGB received repayments of the loan in the first quarter of 2022. In addition, the Company still intends to repurchase a portion of the shares held by the Prosper And Nature Foundation.The Board of Directors may at any time repurchase DGB shares from the Prosper And Nature Foundation at a discount of 10% on the average share price of the last 30 days with a minimum price of \u20ac1.00 as soon as the Company obtains a purchase authorisation from shareholders at the Annual General Meeting after publication and adoption of the annual results for 2022.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-47-2": { "value": "20. Cash and cash equivalentsIn thousands of euro 20222021Bank balances15585Call deposits--Cash and cash equivalents in the statement of 15585financial positionCash and cash equivalents are at free disposal of the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-48-2": { "value": "21. Capital and reservesShare capital and share premiumOrdinary Ordinary shares shares issuedoutstandingIn sharesTreasury shares heldPosition at 1 January 202111,400,349(2,249,999)9,150,350Transferred / purchased shares in 2021-950,157950,157Position at 31 December 202111,400,349(1,299,842)10,100,507Sold treasury shares under facility agreement-14,55414,554Position at 31 December 202211,400,349 (1,285,288)10,115,061All ordinary shares rank equally with regard to the Company\u2019s residual assets.Ordinary sharesHolders of these shares are entitled to dividends if declared from time to time and are entitled to one vote per share at general meetings of the Company. All rights attached to the Company\u2019s shares held by the Group are suspended until those shares are sold.Priority sharesThe intended repurchase of all priority shares by the Company has not been completed, as certain legal formalities for the repurchase and transfer of the priority shares to the Company have not yet been finalised.The 100 priority shares are currently still held by Ms Van der Meulen. The Company aims to finalise the repurchase of shares as soon as possible.ReservesOther reservesOther reserves comprise past retained earnings allocated to the reserves and treasury shares.Capital managementThe Group\u2019s policy is to maintain a strong capital base to maintain investor, creditor, and market confidence and to sustain future development of the business.The activities of the Company depend on the appetite of investors. Investments can be financed through either equity and/or borrowings. The Board of Directors seeks to maintain a balance between the higher returns that might be possible with higher levels of borrowing and the advantages and security afforded by a sound capital position.The Group monitors capital using a ratio of \u2018net debt\u2019 to \u2018equity\u2019. Net debt is calculated as total liabilities less cash and cash equivalents. Equity comprises all components of equity.Net debt to equityThe Group\u2019s net debt to equity ratio at 31 December 2021 was as follows.In thousands of euro 20222021Total liabilities3,0161,084Less: cash and cash equivalents(155)(85)Net debt2,861999Total equity24,6415,979Net debt to adjusted equity ratio12%17%", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-50-2": { "value": "Convertible notesThe reserve for convertible notes comprises the amount allocated to the equity component for the convertible notes issued by the Company in 2022 (see note 22).", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-53-2": { "value": "22. Non-current liabilitiesIn thousands of euro Note2022 2021Non-current liabilitiesSubordinated loan--Convertible notes10268Lease liabilities74144Other loans631,9782392,190Current liabilities--Subordinated loanConvertible notes2427Lease liabilities2139Other loans243760288826Non-current liabilitiesIn thousands of euroSubordinated Convertible Lease loannotesliabilitiesOther loans TotalBalance at 1 January 202110666 -40 -Redeemed as part of the asset/liability transaction(40)(4)(235)(17) (174)Issued new liability part of convertible loan130130Issued new loans480480Issued new lease4646Total amount of loans-12695 306527Current part of loans(24)(21) (243)(288)Balance at 31 December 2021-10274 63239Redeemed as part of the asset/liability transaction-Issued new liability part of convertible loan(7)(7)Issued new loans2,6752,675Issued new lease109109Total amount of loans953,016- 183 2,738Current part of loans(27)(826)- (39) (760)Balance at 31 December 2022682,190- 144 1,978Subordinated loanThe financial liability at inception amounts to \u20ac130,000. The balance, The interest is due every quarter and is payable in cash. In substance, this amounting to \u20ac441,000, is recorded as a separate component under equity.transaction contains an equity component and a liability component. The liability component has been calculated by the net present value of the Lease liabilitiesinterest payments at a discount rate equal to market rates.In 2020, lease liabilities were incurred in connection with the purchase of a company car under Finance Lease.Other loansIn 2021, a second company car was acquired under Finance Lease.The convertible notesIn 2022, three new company cars were acquired under Finance Lease.The Company issued convertible loan notes for an amount of \u20ac580,000, In May 2021, 50% of the shares in Corekees Management were acquired. qualifying under the exemptions to the obligation to publish a prospectus The consideration paid amounts to \u20ac480,000, being the net present value or information document (addressed solely to qualified investors and of eight payments of \u20ac62,500 over a period of two years. As per the offered to fewer than 150 natural or legal persons in the Netherlands). The balance sheet date, one payment is outstanding. The net present value of loan note shall mandatorily convert into Company shares on 30 June 2025.the amount due is included in the liabilities. This last payment has been The loan notes may convert earlier at the discretion of the Company if the made in 2023 and therefore there are no outstanding payments.share price of the Company exceeds \u20ac2.00 per share for five subsequent days. The loan note holders have no right to request a cash redemption. The loan notes bear an interest rate of 6.00%\u20137.25%.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-56-2": { "value": "23. Current liabilitiesIn thousands of euro Note2022 2021Liabilities due to related parties18563Trade payables third parties2301,978Income tax payable96Accrued expenses62-Other payables71143Current part of non-current liabilities288826Total trade and other payables8453,016Liabilities due to related parties amounting to \u20ac185,000 consist of the balance of the remuneration and current account balance due to the CEO (2020: \u20ac27,000). In 2021, the current account with the shareholder Prosper And Nature Foundation changed from a payable (\u20ac270,000) to a receivable due to unpaid interest income on the loan provided in connection with the asset/liability transaction.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-57-2": { "value": "24. Financial instruments \u2013 Fair values The Group\u2019s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and and risk managementcontrols, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market Accounting classificationsconditions and the Group\u2019s activities. The Group, through its training and All financial assets and liabilities are classified at amortised cost. Hence, no management standards and procedures, aims to maintain a disciplined and fair value valuation applies to these instruments except for their initial constructive control environment where all employees understand their recognition. The initial fair value was determined by discounted cash flows. roles and obligations.The valuation model considers the present value of expected proceeds The Board of Directors engaged a specialised firm by the end of 2021 to and payments, discounted using a risk-adjusted discount rate. Their assist in its oversight role by third line of defence. This firm undertakes carrying amount is a reasonable approximation of fair value.both regular and ad hoc reviews of risk management controls and procedures, the results of which are reported to the Board of Directors.Financial risk managementThe Group has exposure to the following risks arising from financial Credit riskinstruments:Credit risk is the risk of financial loss to the Group if a customer or credit risk;counterparty to a financial instrument fails to meet its contractual liquidity risk; andobligations. It arises principally from the Group\u2019s receivables from market risk.customers and related parties.The carrying amounts of financial assets and contract assets represent the Risk management frameworkmaximum credit exposure.The Company\u2019s Board of Directors has overall responsibility for the Impairment losses on financial assets and contract assets recognised in establishment and oversight of the Group\u2019s risk management framework. profit or loss were as follows.Due to the absence of non-executive directors, the Board of Directors is also responsible for monitoring compliance with the Group\u2019s risk management policies and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Group.Impairment lossesIn thousands of euro 20222021Impairment loss on trade receivables arising fromcontracts with customers from discontinued operations--Impairment loss on amounts receivable from related parties----The Board of Directors analyses each new customer individually for creditworthiness before the Group\u2019s standard payment and delivery terms and conditions are offered. The Group\u2019s review includes external ratings, if they are available, financial statements, credit agency information, industry information, and in some cases, bank references. The Group limits its exposure to credit risk from trade receivables by establishing a maximum payment period for individual and corporate customers, respectively.The impairment loss recognised in 2020 relates entirely to the discontinued operations. In 2021, no losses nor expected credit losses have been recorded with regard to trade receivables in connection with contracts with customers. This risk is not considered material due to its limited size and the nature of realised revenue in 2021.The Group held cash and cash equivalents of \u20ac155,000 on 31 December The Group aims to maintain the level of its cash and cash equivalents at an 2022 (2021: \u20ac85,000). The cash and cash equivalents are held with financial amount in excess of expected cash outflows on financial liabilities (other institution counterparties, which are rated AA to AA+ based on the most than trade payables) over the next 90 days.common rating agencies (eg Moody\u2019s).The Group also monitors the level of expected cash inflows on trade and No impairment on cash and cash equivalents has been measured on a 12-other receivables together with expected cash outflows on trade and other month expected-loss basis and reflects the short maturities of exposures. payables. On 31 December 2022, the expected cash inflows from trade and The Group considers that its cash and cash equivalents have low credit risk other receivables maturing within three months were \u20ac1,100 (2020: zero) based on the external credit ratings of the counterparties.and the expected cash outflows from trade and other payables due within three months were in line with trade creditors and accrued expenses.Liquidity riskThe following are the remaining contractual maturities of financial liabilities Liquidity risk is the risk that the Group will encounter difficulty in meeting at the reporting date. The amounts are gross and undiscounted and obligations associated with its financial liabilities that are settled by include contractual interest payments and exclude the impact of delivering cash or another financial asset. The Group\u2019s objective when netting agreements.managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation.Contractual cash flows per 31 December 202231 December 2022Contractual cash flowsIn thousands of euroCarrying 3 months or More than 2-5 yearsTotal3-12 months1-2 yearsamountless5 yearsFinancial liability95 2710436 329Convertible notes-183198143567 82Lease liabilities-Other loans2,5472,5475691902651,523-626262Liabilities due to related parties----Trade payables third parties585858----Accrued expenses---- - --Other payables717171-- --Total3,0163,0407832523681,637-Contractual cash flows per 31 December 202131 December 2021Contractual cash flowsIn thousands of euroCarrying 3 months or More than Total3-12 months1-2 years2-5 yearsamountless5 yearsFinancial liabilityConvertible notes91261542736 82-Lease liabilities9511072147 35-Other loans30637663188125--Liabilities due to related parties185185185----Trade payables third parties230230230----Accrued expenses626262- - --Other payables808080-- --Total1,0841,197636236208117-Market riskThe current exposure of the mismatch between currencies is acceptable Market risk is the risk that changes in market prices\u2014eg foreign exchange for management. If exposure increases in the future, management will rates, interest rates, and equity prices\u2014will affect the Group\u2019s income or consider mitigating that risk accordingly on a transaction-by-transaction the value of its holdings of financial instruments. The objective of market basis by using forward exchange contracts to hedge its currency risk.risk management is to manage and control market risk exposures within Exposure to currency riskacceptable parameters while optimising return.As per 31 December 2022, the exposure regarding currency risk is The Group uses no derivatives to manage market risks. Generally, the as follows:Group seeks to apply natural hedges to manage volatility in profit or loss.$150,000 for project costs for an external supplier.All interest-bearing financial assets and financial liabilities are subject to fixed interest rates. Although this increases market risk, the Group accepts this risk above the risk for unpredictable cash inflows and outflows.The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch between the currencies in which sales, purchases, receivables, and borrowings are denominated and the respective functional currency of the Group which is euro. The currencies in which these transactions are primarily denominated are euro and US dollars.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-63-2": { "value": "25. CommitmentsDuring 2021, the Group engaged Climate Investment Partners, which specialises in providing technical carbon accounting consultancy for nature-based solutions, to perform services amounting to $150,000. Climate Investment Partners strongly focuses on strategic collaborations and an impressive track record of professional experience across various countries, aligning with DGB's commitment to conserving and restoring natural ecosystems. Climate Investment Partners meets high social and environmental performance standards, accountability, and transparency, making them an ideal partner for DGB in its mission to develop and manage carbon projects that deliver genuine positive impacts.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-63-3": { "value": "25. CommitmentsDuring 2021, the Group engaged Climate Investment Partners, which specialises in providing technical carbon accounting consultancy for nature-based solutions, to perform services amounting to $150,000. Climate Investment Partners strongly focuses on strategic collaborations and an impressive track record of professional experience across various countries, aligning with DGB's commitment to conserving and restoring natural ecosystems. Climate Investment Partners meets high social and environmental performance standards, accountability, and transparency, making them an ideal partner for DGB in its mission to develop and manage carbon projects that deliver genuine positive impacts.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-64-2": { "value": "26. Related partiesTransactions with key management personnelKey management of the Company is considered the Board of Directors. The Board of Directors consisted in 2022 of Mr S A M Duijvestijn (CEO).Short-term employee benefits for 2022 amounted to \u20ac120,000 as approved at the Annual General Meeting of 15 September 2021. The 2021 amount included an amount of \u20ac13,000 regarding short-term employee benefits paid additionally over 2020 since the appointment of the CEO until 31 December 2020. This has also been subject to the approval of the Annual General Meeting held on 15 September 2021.The remuneration package of the CEO does not include post-employee benefits.The other long-term benefits amount to 100% of the annual salary of the CEO which is \u20ac120,000 (2020: The 100% amounted to \u20ac40,000, which was waived. In return, the CEO received options of \u20ac0).In total, the CEO has been awarded 240,000 options under the share option plan in 2022 and in 2021. 160,000 options have been rewarded over 2021, and 80,000 options have been rewarded for the four-month period in 2020.In thousands of euro 20222021Short-term employee benefits120133Post-employment benefits--Other long-term benefits120120Termination benefitsShare-based payments--240253Loan and related interest incomeTransaction values for Transaction values for the year the year ended 31 Decemberended 31 DecemberIn thousands of euro 202220212022Loan and related interest incomeProsper And Nature Foundation - Interest resp. loan1701705,673Prosper And Nature Foundation - current account316N/AN/ACEO - current account-48N/AN/AAll outstanding balances with these related parties are priced on an arm\u2019s length basis and are to be settled in cash. None of the balances are secured. No expense has been recognised in the current year or prior year for bad or doubtful debts in respect of amounts owed by related parties.With regard to further disclosure on this loan, reference is made to note 19.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-66-2": { "value": "On 11 April 2023, DGB updated the market on its full project pipeline. DGB 27. Subsequent eventsis committed to replenishing its project pipeline to ensure a steady flow of On 6 February 2023, the DGB leadership team announced new purchases promising opportunities for its future growth and success in the carbon of shares, reflecting their confidence in DGB\u2019s strong potential for growth credit market, while reinforcing its commitment to sustainable and its commitment to supporting its future success and purpose. CEO, development and global decarbonisation efforts. 10 projects are in the pre-S A M Duijvestijn, and the Director of Operations, T Donia, purchased non-feasibility and feasibility study phases, which are crucial in identifying each listed shares, which are a testament to DGB's strong performance. The project's viability, potential risks, and opportunities. These rigorous team is confident that this investment will further solidify DGB's position as evaluations ensure that DGB's resources are allocated to projects with the a leader in the industry and continue to see strong growth.highest potential for positive impact and profitability potential.On 6 March 2023, DGB signed a Memorandum of Understanding with On 14 April 2023, DGB announced its plans to migrate its listing from AGRO-MAP and the Republic of C\u00f4te d'Ivoire to conduct a feasibility study Euronext Amsterdam to a Euronext Growth Market. DGB has already on the creation of forest plantations in classified forests with a view to finalised the first steps of the restructuring plan.generating carbon credits. The Ministry of Water and Forests set up the Strategy for Preservation, Rehabilitation, and Extension of the Ivory Coast Forests, and DGB is committed to supporting the government in the implementation of its strategy with carbon credit projects. Through the MOU, the parties have agreed to collaborate in the areas of protection, restoration, and conservation of forests in C\u00f4te d'Ivoire, the creation and silvicultural management of reforestation, and any other activity aimed at improving the environment.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:724500DP8SZN3NBQKC44", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } } } }