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"f1__s4__4__33": { "value": "8000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:724500FS31OV3Y11N495", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s4__3__34": { "value": "25000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s4__4__34": { "value": "17000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:724500FS31OV3Y11N495", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s4__3__35": { "value": "501000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:724500FS31OV3Y11N495", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s4__4__35": { "value": "25000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s7__6__5": { "value": "New Sources Energy N.V.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__6": { "value": "N.V.", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__10": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__7": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__8": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__9": { "value": "Apollolaan 151, 1077AR Amsterdam, the Netherlands", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__11": { "value": "The Company is a holding company. The main activities of the group of which the Company is the parent are related to investments in renewable energy assets. The activities of the Company and the Group are focussing on the market of the European Union.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__12": { "value": "(c) Going concern During 2024, management has put significant efforts into identifying potential investments for which management now has to obtain funding. The going concern of the Group is linked to the continuing efforts of management, and success thereof, to raise new funds to invest in portfolio companies. At year-end 2024, the financial position of the Group includes a \u20ac 501 thousand cash position which can be freely used by management. At the end of May 2025, the remaining cash balance is sufficient to continue activities for approximately half a year. In 2024, the Group had negative operating cashflow of \u20ac 263 thousand. The forecasted cashflow for 2025 assumes a similar negative operating cashflow, without considering potential funding and investments, and hence the current cash position is not sufficient to meet the expected cashflow for the next 12 months after the date of the financial statements. In order to mitigate the above risks management identified the following combination of required mitigating measures: \u2022 Finding additional resources of funding. During 2024, management successfully raised resources to fund the 2024 cash-need. To fund the forecasted cash deficit, management expects being able to continue to obtain similar funding in 2025 and 2026. In May 2025, management committed to fund the Company for another \u20ac 100 thousand. \u2022 Pay out management fees in shares instead of cash. In 2024 management agreed to settle a total of \u20ac 562 thousand in shares instead of cash, which significantly reduced the cash-need. Management can do this also in 2025 and 2026. \u2022 Reduce costs. Considering the structure of the Group most of the costs are scalable, therefore management can reduce costs in order to limit the cash-need. As the Group does not have long-term commitments the activities can be significantly reduced, which would lower the cash-need significantly. As the company is still in the process of meeting potential investors to obtain funding, and the fact that the outcome of the mitigating measures is uncertain, management identified a material uncertainty that may cast significant doubt on the Group\u2019s ability to continue as a going concern. However, considering the combination of mitigating measures available, the going concern basis remains appropriate for preparing the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__13": { "value": "2 Basis of preparation (a) Statement of compliance These consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as endorsed by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch Civil Code. The accounting policies applied in preparing these consolidated financial statements are set out below. These policies have been consistently applied throughout the period and to each subsidiary within the Group. The consolidated financial statements were authorised for issue by the Board of Directors on 29 May 2024. (b) Basis of measurement The consolidated financial statements have been prepared on the historical cost convention except where stated. (c) Functional and presentation currency These consolidated financial statements are presented in euro, which is the Company\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. (d) Use of judgements and estimates In preparing these consolidated financial statements, management has made judgements and estimates about the future, including climate-related risks and opportunities, that affect the application of the Group's 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 and are consistent with the Group's risk management and climate-related commitments where appropriate. Revisions to estimates are recognised prospectively. Judgements No significant judgements were applied in these consolidated financial statements. Assumptions and estimation uncertainty Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the year ended 31 December 2024 is included in the following note: \u2022 Note 18: uncertainty regarding an ongoing dispute (e) Changes in material accounting policies There were no significant changes in material accounting policies. (f) Correction of errors During 2024, the Group discovered that items (mainly related to share-based payments and board remuneration), included in the 2023 cashflow statement, were incorrectly presented as cash-item under the financing cash flows. The errors have been corrected by restating the 2023 numbers in the cashflow statement. The impact on the cash flows statement is as follows: For the year ended 31 December 2023 As previously Adjustments As restated reported EUR 1,000 EUR 1,000 EUR 1,000 Net cash from operating activities -330 108 -222 Net cash from (used in) investing activities - - - Net cash from (used in) financing activities 338 -108 230 Net increase/ decrease in cash and cash equivalents 8 - 8", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__14": { "value": "(a) Statement of compliance These consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as endorsed by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch Civil Code. The accounting policies applied in preparing these consolidated financial statements are set out below. These policies have been consistently applied throughout the period and to each subsidiary within the Group. The consolidated financial statements were authorised for issue by the Board of Directors on 29 May 2024. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__15": { "value": "The consolidated financial statements were authorised for issue by the Board of Directors on 29 May 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__17": { "value": "(c) Functional and presentation currency These consolidated financial statements are presented in euro, which is the Company\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__16-1": { "value": "(c) Functional and presentation currency These consolidated financial statements are presented in euro, which is the Company\u2019s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. (d) Use of judgements and estimates In preparing these consolidated financial statements, management has made judgements and estimates about the future, including climate-related risks and opportunities, that affect the application of the Group's 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 and are consistent with the Group's risk management and climate-related commitments where appropriate. Revisions to estimates are recognised prospectively. Judgements No significant judgements were applied in these consolidated financial statements. Assumptions and estimation uncertainty Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the year ended 31 December 2024 is included in the following note: \u2022 Note 18: uncertainty regarding an ongoing dispute (e) Changes in material accounting policies There were no significant changes in material accounting policies. (f) Correction of errors During 2024, the Group discovered that items (mainly related to share-based payments and board remuneration), included in the 2023 cashflow statement, were incorrectly presented as cash-item under the financing cash flows. The errors have been corrected by restating the 2023 numbers in the cashflow statement. The impact on the cash flows statement is as follows: For the year ended 31 December 2023 As previously Adjustments As restated reported EUR 1,000 EUR 1,000 EUR 1,000 Net cash from operating activities -330 108 -222 Net cash from (used in) investing activities - - - Net cash from (used in) financing activities 338 -108 230 Net increase/ decrease in cash and cash equivalents 8 - 83 Material accounting policies The Group has consistently applied the following accounting policies to all periods presented in these consolidated financial statements, except if mentioned otherwise. Not all accounting policies are material but will most likely become material as the Company becomes more active and are therefore included. (a) Principles for consolidation (i) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Changes in the Group\u2019s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amount of the Group\u2019s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the noncontrolling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the Company. When the Group loses control of a subsidiary, the gain or loss on disposal recognised in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture. (ii) Transaction between entities within the group Transactions and balances between entities forming part of the Group together with any unrealised income and expenses arising from intra-group transactions are eliminated in the preparation of the consolidated financial statements of the Group. Unrealized gains on transactions between Group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. (b) Financial instruments (i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus (or minus), for an item not at Fair Value through Profit and Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. (ii) Recognition and initial measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through OCI (FVOCI) \u2013 debt investment; FVOCI \u2013 equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: - it is held within a business model whose objective is to hold assets to collect contractual cash flows; and - its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets \u2013 Business model assessment The Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the business is managed and information is provided to management. Financial assets \u2013 Subsequent measurement and gains and losses Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Financial liabilities \u2013 Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. (iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. If the Group enters into transactions whereby it transfers assets recognised in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognised. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. (iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously. Share capital Common shares The share capital consists of common shares. Incremental costs directly attributable to the issue of common shares, net of any tax effects, are recognised as a deduction from equity. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Preference shares The Group has the option to issue preference shares to protect against for example a hostile takeover. At year-end 2024 no preference shares were issued. Compound financial instruments Compound financial instruments issued by the Group comprise convertible loans in EUR, which can be converted by the holder at a point in time to a fixed number of common shares. The liability component of a compound financial instrument is recognised initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognised initially at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. On conversion, the financial liability is reclassified to equity and no gain or loss is recognised. (c) Impairment (i) Financial assets IFRS 9 requires entities to assess on a forward-looking basis the expected credit losses associated with their debt instruments carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Loss allowances for trade receivables are measured at an amount equal to lifetime ECLs. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be in default when: - the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or - the financial asset is more than 90 days past due. Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a financial instrument. 12-month ECLs are the portion of ECLs that result from default events that are possible within the 12 months after the reporting date (or a shorter period if the expected life of the instrument is less than 12 months). The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. The Group\u2019s assets subject to credit risk in the scope of IFRS 9 include, cash and cash equivalents and other receivables. Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the Group in accordance with the contract and the cash flows that the Group expects to receive). When the time value of money is material, ECLs are discounted at the effective interest rate of the financial asset. Presentation of allowance for ECL in the statement of financial position Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets. Write-off The gross carrying amount of a financial asset is written off when the Group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For customers, the Group individually makes an assessment with respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. (d) Cash and cash equivalents Cash comprises cash on hand, current accounts with banks, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less. For the purposes of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits defined above. Cash and cash equivalents are initially measured at fair value, and subsequently at amortised costs. (e) Operating profits/loss Operating profit/loss is the result generated from the continuing principal revenue producing activities of the Group as well as other income and expenses related to operating activities. Operating profit/loss excludes net finance costs and income taxes. (f) Finance income and finance costs The Group\u2019s finance income and finance costs include: - interest expense; Interest expense is recognised using the effective interest method. The \u2018effective interest rate\u2019 is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to: - the gross carrying amount of the financial asset; or - the amortised cost of the financial liability. In calculating interest expense, the effective interest rate is applied to the amortised cost of the liability. If the Group revises its estimates of contractual payments, it recalculates amortised cost of the financial liability as the present value of the estimated future contractual cash flows that are discounted at the financial instrument\u2019s original effective interest rate. The adjustment is recognised in profit or loss as income or expense. (g) Income tax Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to a business combination, or items recognised directly in equity or in OCI. Interest and penalties related to income taxes, including uncertain tax treatments, are accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 23 regarding uncertain tax positions. (i) Current tax Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax assets and liabilities are offset only if there is a legally enforceable right to set off the recognised amounts and there is an intention either to settle on a net basis, or to realise the asset and settle the liability simultaneously. (ii) Deferred tax Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax assets are recognised for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognise a deferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on the business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of future taxable profits improves. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Segment reporting Based on the current nature of the Group there is no split in segments applicable to these financial statements. All activities are currently within the parent company and these activities are all related to the same purpose and hence segment. The Board of Directors, who are considered CODM, monitor all activities of the Group as if it is one segment. As such, the group has one reportable segment and therefore does not disclose the segment reporting requirements in accordance with IFRS 8. Share-based payment arrangements The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using listed share price. That cost is recognised in other expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service and, where applicable, the performance conditions are fulfilled (the vesting period). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. (h) New and amended standards adopted by the Group The following amendments are effective for the period beginning 1 January 2024: - IFRS 16 Leases (Amendment - Liability in a Sale and Leaseback) - IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities as Current or Non-Current) - IAS 1 Presentation of Financial Statements (Amendment \u2013 Non-current Liabilities with Covenants) Adopting these new standards did not result in significant changes to these financial statements. (i) New standards and interpretations not yet adopted The standards and interpretations that are issued, but not yet effective up to the date of issuance of the Group\u2019s financial statements are disclosed below. The Group intends to adopt these standards, if applicable, when they become effective. The impact of the following amended standards and interpretations are currently being investigated by the Group but are not expected to have a significant impact on the Group\u2019s financial statements, except for IFRS 18. The following amendments are effective for the period beginning 1 January 2025: - Lack of Exchangeability \u2013 Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates The following amendments are effective for the period beginning 1 January 2026: - Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures - Annual Improvements to IFRS Accounting Standards - Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 The following amendments are effective for the period beginning 1 January 2027 - IFRS 18 Presentation and Disclosure in Financial Statements - IFRS 19 Subsidiaries without Public Accountability: Disclosures", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__19": { "value": "(d) Use of judgements and estimates In preparing these consolidated financial statements, management has made judgements and estimates about the future, including climate-related risks and opportunities, that affect the application of the Group's 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 and are consistent with the Group's risk management and climate-related commitments where appropriate. Revisions to estimates are recognised prospectively. Judgements No significant judgements were applied in these consolidated financial statements. Assumptions and estimation uncertainty Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the year ended 31 December 2024 is included in the following note: \u2022 Note 18: uncertainty regarding an ongoing dispute ", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__18": { "value": "(d) Use of judgements and estimates In preparing these consolidated financial statements, management has made judgements and estimates about the future, including climate-related risks and opportunities, that affect the application of the Group's 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 and are consistent with the Group's risk management and climate-related commitments where appropriate. Revisions to estimates are recognised prospectively. Judgements No significant judgements were applied in these consolidated financial statements. Assumptions and estimation uncertainty Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the year ended 31 December 2024 is included in the following note: \u2022 Note 18: uncertainty regarding an ongoing dispute ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__20": { "value": "(e) Changes in material accounting policies There were no significant changes in material accounting policies. (f) Correction of errors During 2024, the Group discovered that items (mainly related to share-based payments and board remuneration), included in the 2023 cashflow statement, were incorrectly presented as cash-item under the financing cash flows. The errors have been corrected by restating the 2023 numbers in the cashflow statement. The impact on the cash flows statement is as follows: For the year ended 31 December 2023 As previously Adjustments As restated reported EUR 1,000 EUR 1,000 EUR 1,000 Net cash from operating activities -330 108 -222 Net cash from (used in) investing activities - - - Net cash from (used in) financing activities 338 -108 230 Net increase/ decrease in cash and cash equivalents 8 - 8", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__22": { "value": "(a) Principles for consolidation (i) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Changes in the Group\u2019s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amount of the Group\u2019s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the noncontrolling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the Company. When the Group loses control of a subsidiary, the gain or loss on disposal recognised in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture. (ii) Transaction between entities within the group Transactions and balances between entities forming part of the Group together with any unrealised income and expenses arising from intra-group transactions are eliminated in the preparation of the consolidated financial statements of the Group. Unrealized gains on transactions between Group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__23": { "value": "(i) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Changes in the Group\u2019s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amount of the Group\u2019s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the noncontrolling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the Company. When the Group loses control of a subsidiary, the gain or loss on disposal recognised in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__24": { "value": "(ii) Transaction between entities within the group Transactions and balances between entities forming part of the Group together with any unrealised income and expenses arising from intra-group transactions are eliminated in the preparation of the consolidated financial statements of the Group. Unrealized gains on transactions between Group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__27": { "value": "(b) Financial instruments (i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus (or minus), for an item not at Fair Value through Profit and Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. (ii) Recognition and initial measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through OCI (FVOCI) \u2013 debt investment; FVOCI \u2013 equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: - it is held within a business model whose objective is to hold assets to collect contractual cash flows; and - its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets \u2013 Business model assessment The Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the business is managed and information is provided to management. Financial assets \u2013 Subsequent measurement and gains and losses Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Financial liabilities \u2013 Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. (iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. If the Group enters into transactions whereby it transfers assets recognised in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognised. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. (iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously. Share capital Common shares The share capital consists of common shares. Incremental costs directly attributable to the issue of common shares, net of any tax effects, are recognised as a deduction from equity. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Preference shares The Group has the option to issue preference shares to protect against for example a hostile takeover. At year-end 2024 no preference shares were issued. Compound financial instruments Compound financial instruments issued by the Group comprise convertible loans in EUR, which can be converted by the holder at a point in time to a fixed number of common shares. The liability component of a compound financial instrument is recognised initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognised initially at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. On conversion, the financial liability is reclassified to equity and no gain or loss is recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__26": { "value": "(b) Financial instruments (i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus (or minus), for an item not at Fair Value through Profit and Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. (ii) Recognition and initial measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through OCI (FVOCI) \u2013 debt investment; FVOCI \u2013 equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: - it is held within a business model whose objective is to hold assets to collect contractual cash flows; and - its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets \u2013 Business model assessment The Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the business is managed and information is provided to management. Financial assets \u2013 Subsequent measurement and gains and losses Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Financial liabilities \u2013 Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. (iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. If the Group enters into transactions whereby it transfers assets recognised in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognised. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. (iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously. Share capital Common shares The share capital consists of common shares. Incremental costs directly attributable to the issue of common shares, net of any tax effects, are recognised as a deduction from equity. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Preference shares The Group has the option to issue preference shares to protect against for example a hostile takeover. At year-end 2024 no preference shares were issued. Compound financial instruments Compound financial instruments issued by the Group comprise convertible loans in EUR, which can be converted by the holder at a point in time to a fixed number of common shares. The liability component of a compound financial instrument is recognised initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognised initially at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. On conversion, the financial liability is reclassified to equity and no gain or loss is recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__25": { "value": "(b) Financial instruments (i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus (or minus), for an item not at Fair Value through Profit and Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. (ii) Recognition and initial measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through OCI (FVOCI) \u2013 debt investment; FVOCI \u2013 equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: - it is held within a business model whose objective is to hold assets to collect contractual cash flows; and - its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets \u2013 Business model assessment The Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the business is managed and information is provided to management. Financial assets \u2013 Subsequent measurement and gains and losses Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Financial liabilities \u2013 Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. (iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. If the Group enters into transactions whereby it transfers assets recognised in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognised. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. (iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously. Share capital Common shares The share capital consists of common shares. Incremental costs directly attributable to the issue of common shares, net of any tax effects, are recognised as a deduction from equity. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Preference shares The Group has the option to issue preference shares to protect against for example a hostile takeover. At year-end 2024 no preference shares were issued. Compound financial instruments Compound financial instruments issued by the Group comprise convertible loans in EUR, which can be converted by the holder at a point in time to a fixed number of common shares. The liability component of a compound financial instrument is recognised initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognised initially at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. On conversion, the financial liability is reclassified to equity and no gain or loss is recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__29": { "value": "(i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus (or minus), for an item not at Fair Value through Profit and Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. (ii) Recognition and initial measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through OCI (FVOCI) \u2013 debt investment; FVOCI \u2013 equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: - it is held within a business model whose objective is to hold assets to collect contractual cash flows; and - its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__28": { "value": "(i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus (or minus), for an item not at Fair Value through Profit and Loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. (ii) Recognition and initial measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through OCI (FVOCI) \u2013 debt investment; FVOCI \u2013 equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: - it is held within a business model whose objective is to hold assets to collect contractual cash flows; and - its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__30": { "value": "(iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. If the Group enters into transactions whereby it transfers assets recognised in its statement of financial position but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognised. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__31": { "value": "(iv) Offsetting Financial assets and financial liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously. Share capital Common shares The share capital consists of common shares. Incremental costs directly attributable to the issue of common shares, net of any tax effects, are recognised as a deduction from equity. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with IAS 12. Preference shares The Group has the option to issue preference shares to protect against for example a hostile takeover. At year-end 2024 no preference shares were issued. Compound financial instruments Compound financial instruments issued by the Group comprise convertible loans in EUR, which can be converted by the holder at a point in time to a fixed number of common shares. The liability component of a compound financial instrument is recognised initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognised initially at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured. Interest related to the financial liability is recognised in profit or loss. On conversion, the financial liability is reclassified to equity and no gain or loss is recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__33": { "value": "(c) Impairment (i) Financial assets IFRS 9 requires entities to assess on a forward-looking basis the expected credit losses associated with their debt instruments carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Loss allowances for trade receivables are measured at an amount equal to lifetime ECLs. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be in default when: - the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or - the financial asset is more than 90 days past due. Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a financial instrument. 12-month ECLs are the portion of ECLs that result from default events that are possible within the 12 months after the reporting date (or a shorter period if the expected life of the instrument is less than 12 months). The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. The Group\u2019s assets subject to credit risk in the scope of IFRS 9 include, cash and cash equivalents and other receivables. Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the Group in accordance with the contract and the cash flows that the Group expects to receive). When the time value of money is material, ECLs are discounted at the effective interest rate of the financial asset. Presentation of allowance for ECL in the statement of financial position Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets. Write-off The gross carrying amount of a financial asset is written off when the Group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For customers, the Group individually makes an assessment with respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__32": { "value": "(c) Impairment (i) Financial assets IFRS 9 requires entities to assess on a forward-looking basis the expected credit losses associated with their debt instruments carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Loss allowances for trade receivables are measured at an amount equal to lifetime ECLs. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be in default when: - the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or - the financial asset is more than 90 days past due. Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a financial instrument. 12-month ECLs are the portion of ECLs that result from default events that are possible within the 12 months after the reporting date (or a shorter period if the expected life of the instrument is less than 12 months). The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. The Group\u2019s assets subject to credit risk in the scope of IFRS 9 include, cash and cash equivalents and other receivables. Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the Group in accordance with the contract and the cash flows that the Group expects to receive). When the time value of money is material, ECLs are discounted at the effective interest rate of the financial asset. Presentation of allowance for ECL in the statement of financial position Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets. Write-off The gross carrying amount of a financial asset is written off when the Group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For customers, the Group individually makes an assessment with respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__34": { "value": "(d) Cash and cash equivalents Cash comprises cash on hand, current accounts with banks, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less. For the purposes of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits defined above. Cash and cash equivalents are initially measured at fair value, and subsequently at amortised costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__35": { "value": "(e) Operating profits/loss Operating profit/loss is the result generated from the continuing principal revenue producing activities of the Group as well as other income and expenses related to operating activities. Operating profit/loss excludes net finance costs and income taxes.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__37": { "value": "(f) Finance income and finance costs The Group\u2019s finance income and finance costs include: - interest expense; Interest expense is recognised using the effective interest method. The \u2018effective interest rate\u2019 is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to: - the gross carrying amount of the financial asset; or - the amortised cost of the financial liability. In calculating interest expense, the effective interest rate is applied to the amortised cost of the liability. If the Group revises its estimates of contractual payments, it recalculates amortised cost of the financial liability as the present value of the estimated future contractual cash flows that are discounted at the financial instrument\u2019s original effective interest rate. The adjustment is recognised in profit or loss as income or expense.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__36": { "value": "(f) Finance income and finance costs The Group\u2019s finance income and finance costs include: - interest expense; Interest expense is recognised using the effective interest method. The \u2018effective interest rate\u2019 is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to: - the gross carrying amount of the financial asset; or - the amortised cost of the financial liability. In calculating interest expense, the effective interest rate is applied to the amortised cost of the liability. If the Group revises its estimates of contractual payments, it recalculates amortised cost of the financial liability as the present value of the estimated future contractual cash flows that are discounted at the financial instrument\u2019s original effective interest rate. The adjustment is recognised in profit or loss as income or expense.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__39": { "value": "(g) Income tax Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to a business combination, or items recognised directly in equity or in OCI. Interest and penalties related to income taxes, including uncertain tax treatments, are accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 23 regarding uncertain tax positions. (i) Current tax Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax assets and liabilities are offset only if there is a legally enforceable right to set off the recognised amounts and there is an intention either to settle on a net basis, or to realise the asset and settle the liability simultaneously. (ii) Deferred tax Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax assets are recognised for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognise a deferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on the business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of future taxable profits improves. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Segment reporting Based on the current nature of the Group there is no split in segments applicable to these financial statements. All activities are currently within the parent company and these activities are all related to the same purpose and hence segment. The Board of Directors, who are considered CODM, monitor all activities of the Group as if it is one segment. As such, the group has one reportable segment and therefore does not disclose the segment reporting requirements in accordance with IFRS 8. Share-based payment arrangements The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using listed share price. That cost is recognised in other expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service and, where applicable, the performance conditions are fulfilled (the vesting period). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__38": { "value": "(g) Income tax Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to a business combination, or items recognised directly in equity or in OCI. Interest and penalties related to income taxes, including uncertain tax treatments, are accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 23 regarding uncertain tax positions. (i) Current tax Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax assets and liabilities are offset only if there is a legally enforceable right to set off the recognised amounts and there is an intention either to settle on a net basis, or to realise the asset and settle the liability simultaneously. (ii) Deferred tax Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax assets are recognised for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognise a deferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on the business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of future taxable profits improves. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Segment reporting Based on the current nature of the Group there is no split in segments applicable to these financial statements. All activities are currently within the parent company and these activities are all related to the same purpose and hence segment. The Board of Directors, who are considered CODM, monitor all activities of the Group as if it is one segment. As such, the group has one reportable segment and therefore does not disclose the segment reporting requirements in accordance with IFRS 8. Share-based payment arrangements The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using listed share price. That cost is recognised in other expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service and, where applicable, the performance conditions are fulfilled (the vesting period). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__40": { "value": "(h) New and amended standards adopted by the Group The following amendments are effective for the period beginning 1 January 2024: - IFRS 16 Leases (Amendment - Liability in a Sale and Leaseback) - IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities as Current or Non-Current) - IAS 1 Presentation of Financial Statements (Amendment \u2013 Non-current Liabilities with Covenants) Adopting these new standards did not result in significant changes to these financial statements. (i) New standards and interpretations not yet adopted The standards and interpretations that are issued, but not yet effective up to the date of issuance of the Group\u2019s financial statements are disclosed below. The Group intends to adopt these standards, if applicable, when they become effective. The impact of the following amended standards and interpretations are currently being investigated by the Group but are not expected to have a significant impact on the Group\u2019s financial statements, except for IFRS 18. The following amendments are effective for the period beginning 1 January 2025: - Lack of Exchangeability \u2013 Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates The following amendments are effective for the period beginning 1 January 2026: - Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures - Annual Improvements to IFRS Accounting Standards - Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 The following amendments are effective for the period beginning 1 January 2027 - IFRS 18 Presentation and Disclosure in Financial Statements - IFRS 19 Subsidiaries without Public Accountability: Disclosures", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__41": { "value": "(i) New standards and interpretations not yet adopted The standards and interpretations that are issued, but not yet effective up to the date of issuance of the Group\u2019s financial statements are disclosed below. The Group intends to adopt these standards, if applicable, when they become effective. The impact of the following amended standards and interpretations are currently being investigated by the Group but are not expected to have a significant impact on the Group\u2019s financial statements, except for IFRS 18. The following amendments are effective for the period beginning 1 January 2025: - Lack of Exchangeability \u2013 Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates The following amendments are effective for the period beginning 1 January 2026: - Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures - Annual Improvements to IFRS Accounting Standards - Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 The following amendments are effective for the period beginning 1 January 2027 - IFRS 18 Presentation and Disclosure in Financial Statements - IFRS 19 Subsidiaries without Public Accountability: Disclosures", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__42": { "value": "5 Deferred taxes Tax losses carried forward At the year-end of 2024, the total of accumulated losses had amassed to \u20ac 2.426 thousand. Deferred taxes are not recognised since there is currently no outlook on future taxable profits. Unrecognised tax losses carried forward expire as follows: 2024 Year \u20ac 1,000 Never expire 2.426 Accumulated tax losses 2.426", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__43": { "value": "6 Other receivables 2024 2023 \u20ac 1,000 \u20ac 1,000 Tax receivable (VAT) - 4 Issued capital called but not paid-up - 66 Other receivables - 41 - 111 The tax receivable concerned VAT (BTW) and amounted to nil (2023: \u20ac 4). All receivables have an estimated maturity shorter than one year. The fair value of the trade and other receivables approximates the book value.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__44": { "value": "7 Cash and cash equivalents 2024 2023 \u20ac 1,000 \u20ac 1,000 Bank accounts 501 25 501 25 The Group held cash and cash equivalents of \u20ac 501 at 31 December 2024 (2023: \u20ac 25). The cash and cash equivalents are held with bank and financial institution counterparties, which are rated AA- to AA+, based on rating agency\u2019s ratings. Impairment on cash and cash equivalents has been measured on a 12-month expected loss basis and reflects the short maturities of the exposures. The Group considers that its cash and cash equivalents have low credit risk based on the external credit ratings of the counterparties. There are no restrictions on the Group\u2019s cash balances. The carrying value of cash and cash equivalents approximates its fair value.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__45": { "value": "8 Shareholders\u2019 equity Share capital and share premium Common shares 2024 2023 \u20ac 1,000 \u20ac 1,000 On issue at 1 January 2024 82.858.811 59.751.066 1Issued for cash3.181.945 23.107.745 1Issued as management bonus2.236.842 - 2Issued shares not distributed29.581.213 - On issue at 31 December 2024 117.858.811 82.858.811 1) The following parties were awarded the following number of common shares: Mr. H. Kamsteeg: 3.181.945 Payment of convertible loan from Mr. H. Kamsteeg (\u20ac 52) on 27 June 2024, including 10% interest. The convertible loan was converted at a share price of \u20ac 0,0165 per share on 31 December 2024. The lender was issued respectively 3.181.945 common shares. Conor Group B.V.: 2.236.842 Part payment of performance-based shares to Conor Group B.V., the CEO\u2019s management company, was granted 2.236.842 common shares. 2) As per 31 December 2024, the shares that result from the conversion of a convertible loan of \u20ac 500.000 (excluding interest) have not been distributed and are still in possession of the Company. Refer to note 18. Common shares and preference shares With reference to Section 2:67(1) of the Dutch Civil Code, the register share capital of the Company amounts to \u20ac 8.400. The registered share capital consists of 280.000.000 shares with a nominal value of \u20ac 0,03 each and is divided between: - 140.000.000 common shares; and - 140.000.000 preference shares. Of the Company\u2019s outstanding shares, 117.858.811 (2023: 82.858.811) common shares and 0 preference shares have been issued. 29.581.213 shares were not distributed as at 31 December 2024. In 2024, 35.000.000 new common shares were issued in connection with the conversion of loans and director fees. Share premium The share premium concerns equity from the issuing of shares in so far as this exceeds or falls below the nominal value of the shares (i.e. increase or decrease). Reserves required by the Articles of Association (statutory reserves) The reserves required by the Articles of Association are recognised pursuant to articles 25 of the Articles of Association. Unappropriated result Appropriation of profit of 2023 The financial statements for the reporting year 2023 have been adopted by the AGM on 28 June 2024. The loss over the reporting period 2023 has been added to the negative general reserves. Proposal for profit appropriation 2024 The financial statements for the reporting year 2024 show a loss. The loss over the reporting period 2024 is proposed to be added to the negative general reserves. Basic earnings per share Basic earnings per share are calculated by dividing net loss attributable to equity holders of NSE by the weighted average number of shares outstanding. Basic Earnings per Share 2024 2023 \u20ac 1.000 \u20ac 1.000 Net loss from continued operation -904 -418 attributable to equity holders of NSE Weighted average number of shares 82.858 71.305 outstanding in thousands Basic earnings per share (\u20ac per Share) -0,011 -0,006 Diluted earnings per share (\u20ac per Share) -0,011 -0,006 In case the warrants granted during the year (as disclosed in note 11) would be utilised in the future this will have a diluting effect on the earnings per share.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__47": { "value": "9 Loans and borrowings 2024 2023 \u20ac 1,000 \u20ac 1,000 Debt to shareholders - - Convertible loans - - - - Movement schedule 2024 Cash Non-cash Total movements movements \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Opening balance 1 January 2024 - - - Issued during the period 590 46 636 Interest and amortisation - - - Converted - -555 -555 Interest - 10 10 Ending balance 31 December 2024 (included under current -499 liabilies) 590 91 Movement schedule 2023 Cash Non-cash Total movements movements \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Opening balance 1 January 2023 - 79 79 Issued during the period 230 - 230 Interest and amortisation - - - Converted - -314 -314 Interest - 5 5 Ending balance 31 December 2023 230 -230 - Debt to shareholders There were no debts to shareholders during the year or at year-end. Convertible loans 2024 \u20ac 1,000 Proceeds from issue of convertible loans 640 Amount classified as payment -4 Net proceeds 636 Amount classified as equity -555 Accrued interest 10 Carrying amount of liability at 31 December 2024 (included under current liabilities) 91 The convertible loans were issued on 27 June 2024 (\u20ac 50) and 9 December 2024 (\u20ac 500) at an interest rate of 10% and against an exercise price of respectively \u20ac 0,0165 and \u20ac 0,017 per common share. These convertible loans were converted at year-end into in total 32.763.158 common shares. The remaining carrying amount consist out of two convertible loans issued on 27 June 2024 (\u20ac 50 and \u20ac 40) at an interest rate of 10% and against an exercise price of \u20ac 0,0165 to related parties (board members). Both convertible loans matured at 31 December 2024 and are expected to be settled in 2025. The conversion features were not split from the instruments considering the limited quantitative impact.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__46": { "value": "9 Loans and borrowings 2024 2023 \u20ac 1,000 \u20ac 1,000 Debt to shareholders - - Convertible loans - - - - Movement schedule 2024 Cash Non-cash Total movements movements \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Opening balance 1 January 2024 - - - Issued during the period 590 46 636 Interest and amortisation - - - Converted - -555 -555 Interest - 10 10 Ending balance 31 December 2024 (included under current -499 liabilies) 590 91 Movement schedule 2023 Cash Non-cash Total movements movements \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Opening balance 1 January 2023 - 79 79 Issued during the period 230 - 230 Interest and amortisation - - - Converted - -314 -314 Interest - 5 5 Ending balance 31 December 2023 230 -230 - Debt to shareholders There were no debts to shareholders during the year or at year-end. Convertible loans 2024 \u20ac 1,000 Proceeds from issue of convertible loans 640 Amount classified as payment -4 Net proceeds 636 Amount classified as equity -555 Accrued interest 10 Carrying amount of liability at 31 December 2024 (included under current liabilities) 91 The convertible loans were issued on 27 June 2024 (\u20ac 50) and 9 December 2024 (\u20ac 500) at an interest rate of 10% and against an exercise price of respectively \u20ac 0,0165 and \u20ac 0,017 per common share. These convertible loans were converted at year-end into in total 32.763.158 common shares. The remaining carrying amount consist out of two convertible loans issued on 27 June 2024 (\u20ac 50 and \u20ac 40) at an interest rate of 10% and against an exercise price of \u20ac 0,0165 to related parties (board members). Both convertible loans matured at 31 December 2024 and are expected to be settled in 2025. The conversion features were not split from the instruments considering the limited quantitative impact.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__48": { "value": "10 Current liabilities 2024 2023 \u20ac 1,000 \u20ac 1,000 Loans and borrowings - current 91 - Taxes (VAT) 27 - Suppliers and trade creditors 98 32 Director renumeration (refer to note 16) 93 11 Shareholders - 1 309 44 All current liabilities fall due in less than one year. The carrying amount of trade and other payables is considered a reasonable approximation of their respective fair value, due to their short-term nature.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__49": { "value": "11 Financial instruments Financial instruments issued The AGM of 28 June 2024 agreed to issue the following financial instruments: \u2014 Convertible loans \u2013 The placement and conversion of one or more convertible loans for a total of 24 million against an exercise price of \u20ac 0,03 per common share. At 31 December 2024 there were two convertible loans outstanding, refer to note 9. \u2014 Share-based payments \u2013 The placement and conversion of a management bonus for a total of 11 million against an exercise price of \u20ac 0,03 per common share. At 31 December 2024 there were 11 million common shares outstanding, refer to note 16. \u2014 Warrants \u2013 The granting of 24 million unlisted warrants against an exercise price of \u20ac 0,05 per common share, to be issued until 28 December 2025, i.e. latest 18 months after approval by the AGM. At 31 December 2024 3 million warrants had been issued by the Company to Mr. H. Kamsteeg. \u2014 Preference shares \u2013 The issuance of preference shares, with or without the issuance of a call option, until 28 December 2025. At 31 December 2024 no preference shares were issued. Financial instruments by category Financial instruments not measured at fair value includes shareholder loans, cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings. Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value. At year-end 2024, the fair value of the convertible loans approaches the carrying amount. Amortised cost Amortised cost 31 December 2024 31 December 2023 \u20ac 1,000 \u20ac 1,000 Financial assets Other receivables - 111 Cash and cash equivalents 501 25 Total financial assets 501 13744Financial liabilities Convertible loans 91 - Tax 27 - Trade and other payables 98 44 Director renumeration 93 44 Total financial liabilities 309 Risk management The Group is exposed to credit risk, liquidity risk, and interest rate risk. The Group\u2019s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Group. Risk management is carried out under policies approved by the board of directors of the Company and of relevant subsidiaries. Credit risk The Group is exposed to credit related losses in the event of non-performance by counterparties to financial instruments but does not expect any counterparties to fail to meet their obligations. Credit risk arises from Cash and cash equivalents, and other receivables. The Group has policies in place to ensure that transactions are made to parties with an appropriate credit history. Cash transactions are limited to high credit quality financial institutions. The Group applies IFRS 9. IFRS 9 establishes a three-stage impairment model, based on whether there has been a significant increase in the credit risk of a financial asset since its initial recognition. These three stages then determine the amount of impairment to be recognised as expected credit losses (ECL) (as well as the amount of interest income to be recorded) at each reporting date: \u2014 Stage 1: Credit risk has not increased significantly since initial recognition \u2013 recognise 12 months ECL (i.e., the portion of lifetime ECLs that represent the ECLs that result from default events that are possible within the 12-months after the reporting date), and recognise interest on a gross basis \u2014 Stage 2: Credit risk has increased significantly since initial recognition \u2013 recognise lifetime ECL (i.e., ECLs that result from all possible default events over the expected life of a financial instrument), and recognise interest on a gross basis \u2014 Stage 3: Financial asset is credit impaired \u2013 recognise lifetime ECL, and present interest on a net basis (i.e. on the gross carrying amount less credit allowance). The Group considers the probability of default upon initial recognition of the assets and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. To assess whether there is significant increase in credit risk the Group compares the risk of a default occurring on the asset at the reporting date with the risk of default as the date of initial recognition. For other receivables (with a maturity of 12 months or less), \u2018lifetime expected credit losses\u2019 are recognised (the \u2018simplified approach\u2019) and is determined to be immaterial considering the remaining book value at year-end. The Group\u2019s maximum exposure to credit risk for the components of the statement of financial position is the carrying amounts as shown below: 2024 2023 \u20ac 1,000 \u20ac 1,000 Other receivables - 111 Cash and cash equivalents 501 25 501 137Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group\u2019s approach to 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. The following are the undiscounted contractual maturities of the financial liabilities, including estimated interest payments as at the reporting date per 2024: Carrying Contractual Up to 12 Between 2 Over 5 years amount cash flows months and 5 years \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Loans and borrowings 91 91 91 - - Other payables 98 98 98 - - 189 189 189 - - The following are the undiscounted contractual maturities of the financial liabilities, including estimated interest payments as at the reporting date per 2023: Carrying Contractual Up to 12 Between 2 Over 5 years amount cash flows months and 5 years \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Loans and borrowings - - - - - Other payables 44 44 44 - - 44 44 44 - -Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. The Group\u2019s exposure to the risk of changes in market interest rates is primarily limited to cash balances on which interest is earned. If interest rates had been 1% higher/lower and all other variables were held constant, the Group\u2019s profit for the year in 2024 would be \u20ac 0 higher/lower (2023: \u20ac 0 higher/lower). Capital management The Group manages its net debt (total cash divided by gross debt) as capital. The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern, to provide returns for shareholders, to maintain an optimal capital structure to reduce the cost of debt. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. 2024 2023 \u20ac 1,000 \u20ac 1,000 Total cash 501 25 Gross debt 309 44 Net debt ratio 0,62 1,76", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__50": { "value": "Financial instruments not measured at fair value includes shareholder loans, cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings. Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value. At year-end 2024, the fair value of the convertible loans approaches the carrying amount. Amortised cost Amortised cost 31 December 2024 31 December 2023 \u20ac 1,000 \u20ac 1,000 Financial assets Other receivables - 111 Cash and cash equivalents 501 25 Total financial assets 501 13744Financial liabilities Convertible loans 91 - Tax 27 - Trade and other payables 98 44 Director renumeration 93 44 Total financial liabilities 309 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__51": { "value": "Amortised cost Amortised cost 31 December 2024 31 December 2023 \u20ac 1,000 \u20ac 1,000 Financial assets Other receivables - 111 Cash and cash equivalents 501 25 Total financial assets 501 13744Financial liabilities Convertible loans 91 - Tax 27 - Trade and other payables 98 44 Director renumeration 93 44 Total financial liabilities 309 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__52": { "value": "Risk management The Group is exposed to credit risk, liquidity risk, and interest rate risk. The Group\u2019s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Group. Risk management is carried out under policies approved by the board of directors of the Company and of relevant subsidiaries. Credit risk The Group is exposed to credit related losses in the event of non-performance by counterparties to financial instruments but does not expect any counterparties to fail to meet their obligations. Credit risk arises from Cash and cash equivalents, and other receivables. The Group has policies in place to ensure that transactions are made to parties with an appropriate credit history. Cash transactions are limited to high credit quality financial institutions. The Group applies IFRS 9. IFRS 9 establishes a three-stage impairment model, based on whether there has been a significant increase in the credit risk of a financial asset since its initial recognition. These three stages then determine the amount of impairment to be recognised as expected credit losses (ECL) (as well as the amount of interest income to be recorded) at each reporting date: \u2014 Stage 1: Credit risk has not increased significantly since initial recognition \u2013 recognise 12 months ECL (i.e., the portion of lifetime ECLs that represent the ECLs that result from default events that are possible within the 12-months after the reporting date), and recognise interest on a gross basis \u2014 Stage 2: Credit risk has increased significantly since initial recognition \u2013 recognise lifetime ECL (i.e., ECLs that result from all possible default events over the expected life of a financial instrument), and recognise interest on a gross basis \u2014 Stage 3: Financial asset is credit impaired \u2013 recognise lifetime ECL, and present interest on a net basis (i.e. on the gross carrying amount less credit allowance). The Group considers the probability of default upon initial recognition of the assets and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. To assess whether there is significant increase in credit risk the Group compares the risk of a default occurring on the asset at the reporting date with the risk of default as the date of initial recognition. For other receivables (with a maturity of 12 months or less), \u2018lifetime expected credit losses\u2019 are recognised (the \u2018simplified approach\u2019) and is determined to be immaterial considering the remaining book value at year-end. The Group\u2019s maximum exposure to credit risk for the components of the statement of financial position is the carrying amounts as shown below: 2024 2023 \u20ac 1,000 \u20ac 1,000 Other receivables - 111 Cash and cash equivalents 501 25 501 137Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group\u2019s approach to 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. The following are the undiscounted contractual maturities of the financial liabilities, including estimated interest payments as at the reporting date per 2024: Carrying Contractual Up to 12 Between 2 Over 5 years amount cash flows months and 5 years \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Loans and borrowings 91 91 91 - - Other payables 98 98 98 - - 189 189 189 - - The following are the undiscounted contractual maturities of the financial liabilities, including estimated interest payments as at the reporting date per 2023: Carrying Contractual Up to 12 Between 2 Over 5 years amount cash flows months and 5 years \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Loans and borrowings - - - - - Other payables 44 44 44 - - 44 44 44 - -Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. The Group\u2019s exposure to the risk of changes in market interest rates is primarily limited to cash balances on which interest is earned. If interest rates had been 1% higher/lower and all other variables were held constant, the Group\u2019s profit for the year in 2024 would be \u20ac 0 higher/lower (2023: \u20ac 0 higher/lower). Capital management The Group manages its net debt (total cash divided by gross debt) as capital. The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern, to provide returns for shareholders, to maintain an optimal capital structure to reduce the cost of debt. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. 2024 2023 \u20ac 1,000 \u20ac 1,000 Total cash 501 25 Gross debt 309 44 Net debt ratio 0,62 1,76", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__54": { "value": "Credit risk The Group is exposed to credit related losses in the event of non-performance by counterparties to financial instruments but does not expect any counterparties to fail to meet their obligations. Credit risk arises from Cash and cash equivalents, and other receivables. The Group has policies in place to ensure that transactions are made to parties with an appropriate credit history. Cash transactions are limited to high credit quality financial institutions. The Group applies IFRS 9. IFRS 9 establishes a three-stage impairment model, based on whether there has been a significant increase in the credit risk of a financial asset since its initial recognition. These three stages then determine the amount of impairment to be recognised as expected credit losses (ECL) (as well as the amount of interest income to be recorded) at each reporting date: \u2014 Stage 1: Credit risk has not increased significantly since initial recognition \u2013 recognise 12 months ECL (i.e., the portion of lifetime ECLs that represent the ECLs that result from default events that are possible within the 12-months after the reporting date), and recognise interest on a gross basis \u2014 Stage 2: Credit risk has increased significantly since initial recognition \u2013 recognise lifetime ECL (i.e., ECLs that result from all possible default events over the expected life of a financial instrument), and recognise interest on a gross basis \u2014 Stage 3: Financial asset is credit impaired \u2013 recognise lifetime ECL, and present interest on a net basis (i.e. on the gross carrying amount less credit allowance). The Group considers the probability of default upon initial recognition of the assets and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. To assess whether there is significant increase in credit risk the Group compares the risk of a default occurring on the asset at the reporting date with the risk of default as the date of initial recognition. For other receivables (with a maturity of 12 months or less), \u2018lifetime expected credit losses\u2019 are recognised (the \u2018simplified approach\u2019) and is determined to be immaterial considering the remaining book value at year-end. The Group\u2019s maximum exposure to credit risk for the components of the statement of financial position is the carrying amounts as shown below: 2024 2023 \u20ac 1,000 \u20ac 1,000 Other receivables - 111 Cash and cash equivalents 501 25 501 137", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__53": { "value": "Credit risk The Group is exposed to credit related losses in the event of non-performance by counterparties to financial instruments but does not expect any counterparties to fail to meet their obligations. Credit risk arises from Cash and cash equivalents, and other receivables. The Group has policies in place to ensure that transactions are made to parties with an appropriate credit history. Cash transactions are limited to high credit quality financial institutions. The Group applies IFRS 9. IFRS 9 establishes a three-stage impairment model, based on whether there has been a significant increase in the credit risk of a financial asset since its initial recognition. These three stages then determine the amount of impairment to be recognised as expected credit losses (ECL) (as well as the amount of interest income to be recorded) at each reporting date: \u2014 Stage 1: Credit risk has not increased significantly since initial recognition \u2013 recognise 12 months ECL (i.e., the portion of lifetime ECLs that represent the ECLs that result from default events that are possible within the 12-months after the reporting date), and recognise interest on a gross basis \u2014 Stage 2: Credit risk has increased significantly since initial recognition \u2013 recognise lifetime ECL (i.e., ECLs that result from all possible default events over the expected life of a financial instrument), and recognise interest on a gross basis \u2014 Stage 3: Financial asset is credit impaired \u2013 recognise lifetime ECL, and present interest on a net basis (i.e. on the gross carrying amount less credit allowance). The Group considers the probability of default upon initial recognition of the assets and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. To assess whether there is significant increase in credit risk the Group compares the risk of a default occurring on the asset at the reporting date with the risk of default as the date of initial recognition. For other receivables (with a maturity of 12 months or less), \u2018lifetime expected credit losses\u2019 are recognised (the \u2018simplified approach\u2019) and is determined to be immaterial considering the remaining book value at year-end. The Group\u2019s maximum exposure to credit risk for the components of the statement of financial position is the carrying amounts as shown below: 2024 2023 \u20ac 1,000 \u20ac 1,000 Other receivables - 111 Cash and cash equivalents 501 25 501 137", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__55": { "value": "Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group\u2019s approach to 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. The following are the undiscounted contractual maturities of the financial liabilities, including estimated interest payments as at the reporting date per 2024: Carrying Contractual Up to 12 Between 2 Over 5 years amount cash flows months and 5 years \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Loans and borrowings 91 91 91 - - Other payables 98 98 98 - - 189 189 189 - - The following are the undiscounted contractual maturities of the financial liabilities, including estimated interest payments as at the reporting date per 2023: Carrying Contractual Up to 12 Between 2 Over 5 years amount cash flows months and 5 years \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 Loans and borrowings - - - - - Other payables 44 44 44 - - 44 44 44 - -", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__56": { "value": "Capital management The Group manages its net debt (total cash divided by gross debt) as capital. The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern, to provide returns for shareholders, to maintain an optimal capital structure to reduce the cost of debt. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. 2024 2023 \u20ac 1,000 \u20ac 1,000 Total cash 501 25 Gross debt 309 44 Net debt ratio 0,62 1,76", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__57": { "value": "12 Revenue streams The Group did not generate revenues in 2024 and 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__58": { "value": "13 Other expenses 2024 2023 \u20ac 1,000 \u20ac 1,000 1Auditor expenses54 - Office expenses 11 - Sales expenses 38 - External advisors\u2019 expenses 91 17 2Management fees458 100 2Directors\u2019 fees94 299 Listing expenses 78 72 ICT expenses 22 2 Administrative expenses 4 2 3Other expenses43 -80 Other expenses 893 413 1) Due to the absence of an auditor in 2023 the auditors expenses were nil in 2023 as referred to in Section 2:382a(1) and (2) of the Dutch Civil Code. The presented amount for 2024 represents the costs related to audit procedures performed in 2024. The total audit fees for the audit of the 2024 financial statements amount to \u20ac 170.000. 2) These concern payments to ex-directors and directors for both 2024 and 2023 (refer to note 16). 3) These concern mainly in 2024 the writing off of a receivable to Mr. Mouthaan (former executive board member) in relation to incorrectly paid fees. For 2023, it relates to a release of an expense accrual from previous years.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__59": { "value": "14 Interest expenses and similar charges 2024 2023 \u20ac 1,000 \u20ac 1,000 Convertible loans 10 5 Other 1 - 11 5", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__60": { "value": "15 Tax on result 2024 2023 \u20ac 1,000 \u20ac 1,000 Tax benefit for current financial year - - Income tax benefit - - Future tax profits can be compensated with deductible tax losses from prior year(s). Reconciliation of effective tax rate 2024 \u20ac 1,000 % Loss before tax 904 Tax using the Netherlands tax rate of 25,8% -233 -25.8 Unrecognized tax assets 233 25.8 Income tax expense - - The total effective tax rate percentage in 2024 is 0% as the result of the consolidated loss before tax against the tax rate in the Netherlands. Uncertainty over income tax treatments No uncertain tax treatments have been applied during the period.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__61": { "value": "16 Remuneration of executive and non-executive directors The AGM of 14 December 2023 agreed the following changes in remuneration: \u20ac 36 per annum for the non-executive directors, \u20ac 54 per annum for the chairman of the board, and \u20ac 100 per annum for the executive-director. The AGM of 28 June 2024 agreed the following rise in remuneration: \u20ac 203 per annum for the executive director. The non-executive directors\u2019 remuneration remained unchanged. The director fees as referred to in Section 2:383(1) of the Dutch Civil Code, charged in the financial year to the company, its subsidiaries and consolidated other companies amounted to \u20ac 289 thousand, \u20ac 203 to the executive director in 2024 and \u20ac 86 to the non-executive directors. Including in key management personnel are the Board of Directors and the CTO. Key management personnel compensation comprised the following: 2024 2023 \u20ac 1.000 \u20ac 1.000 Short-term employee benefits 104 219 Post-employment benefits - - Other long-term benefits - - Termination benefits - - Share-based payment 458 180 562 399 The table above can be broken down per person as follows: Remuneration 2024 Name Position Expenses 2024 (in \u20ac thousand) Mr. A.D. Mirck Non-executive director \u20ac 36 Mrs. A.D. Dirkes Non-executive director (Chairman) \u20ac 50 Mr. J.D. Kleyn Resigned (\u2020 11 June 2024) \u20ac - Mr. L.A. Vereecken Executive director (CEO) \u20ac 386 Mr. A.J.M. van Wijk Key management personnel (CTO) \u20ac 90 Remuneration 2023 Name Position Expenses 2023 (in \u20ac thousand) Mr. F. Mouthaan Resigned \u20ac 58 Mr. A.D. Mirck Non-executive director \u20ac 42 Mrs. A.D. Dirkes Non-executive director \u20ac 7 Mrs. E. Hermans Resigned \u20ac - Mr. J.D. Kleyn Non-executive director (Chairman) \u20ac 117 Mr. L.A. Vereecken Executive director (CEO) \u20ac 122 Mr. R.G.J. Houweling Resigned \u20ac 25 Mr. L.D. Witte Resigned \u20ac 25 Non-executive directors All the 2024 and 2023 director fees have not been paid out in cash but will be converted into common shares in 2025. Mrs. Dirkes\u2019 board fees of \u20ac 57 thousand (including 2023: \u20ac 7 thousand) will be converted into 3.803.653 common shares. The fee for Mrs. Dirkes was adjusted for her change of positions during the year on a pro-rata basis (she became chair of the Board as of 12 June 2024). Mr. Mirck\u2019s 2024 board fees of \u20ac 36 thousand will be converted in 2025 into 2.400.000 common shares against the closing share price of 31 December 2024. Furthermore, during 2024, other allowances were paid to non-executive directors amounting to nil. Executive directors and key management personnel During 2024 Mr. Vereecken was not paid his yearly remuneration a \u20ac 203 thousand. However, he was awarded a one-off sign-on fee of \u20ac 203 thousand which will be converted into common shares in 2025 (13.533.333). Furthermore, over 2024, he was granted a performance-based bonus (as referred to in the pre-activation remuneration policy) of 11.000.000 common shares which is the equivalent of \u20ac 165 thousand and will be fully paid in shares in 2025 of which 2.236.842 common shares were issued at 31 December 2024. Finally, during 2024, car allowances were paid to him amounting to \u20ac 18 thousand. During 2024 Mr. van Wijk, who is considered key management personnel, was not paid his yearly remuneration a \u20ac 120 thousand. However, he was awarded a one-off sign-on fee of \u20ac 90 thousand which will be converted into common shares in 2025 (6.000.000). Share based payments During 2024, the Group had the following share-based payment arrangements. \u2022 Sign-on bonus The 2024 sign-on bonuses are as follows: - Sign-on bonus of \u20ac 203 thousand for Mr. L.A. Vereecken - Sign-on bonus of \u20ac 90 thousand for Mr. A.J.M. van Wijk In 2025, the sign-on bonus will be converted in common shares of the Company at the closing share price of 31 December 2024 i.e. \u20ac 0,015 per share. There are no conditions attached to the shares awarded as a sign-on bonus. The sign-on bonus shall be provided in connection with the services received by the Company from the individuals involved during 2024 and shall be settled in shares. The transaction is in scope of IFRS 2 as the Company is receiving services as consideration for its own equity instruments. As the settlement is in common shares the arrangement is classified as an equity-settled share-based payment. As the Directors are not required to complete a specified period of service before becoming unconditionally entitled to the shares and there are no leaver conditions on the shares the equity instruments vest at the grant date and the Company should recognise an expense equal to the amount of the sign-on bonus and the corresponding entry recorded in to share capital and reserves as at 31 December 2024. \u2022 Performance based bonus (as referred to in the pre-activation remuneration policy) The performance-based bonus is as follows: - Granting of 11 million shares, split in 7 different milestones to Mr. L.A. Vereecken. Each milestone is a separate grant, where every milestone can be met independently and respective shares to be issued upon achieving that milestone. And that apart from the Mr. Vereecken being in service when the milestone is achieved, there are no other employment conditions attached to this bonus. The milestone bonus is awarded to Mr. Vereecken for his services because of achieving pre-determined milestones. The bonus shall be settled in shares, therefore the transaction is considered a share-based payment transaction as the Company is receiving services as consideration for its own equity instruments. For equity-settled share-based payment arrangements, the Company should recognise share-based payment expenses based on the grant date fair value (IFRS 2.11), with no subsequent reassessment of the fair value of the equity instruments granted. Per IFRS 2.IG1, grant date is the date at which the entity and the employee (or other party providing similar services) agree to a share\u2011based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. As the Remuneration Policy was approved at the Annual General Meeting on 28 June 2024, this is the grant date. The grant date fair value multiplied by the number of equity instruments for which the performance conditions are expected to be satisfied is the estimated share-based payment cost. This is recognised over the vesting period as an expense, with a corresponding entry to equity. The vesting period is the period during which all the specified vesting conditions are to be satisfied for the Director to be entitled unconditionally to the equity instruments. The milestone bonus includes a separate non-market performance vesting condition for each of the 7 grants. The Company estimated the length of the expected vesting period at grant date, based on the most likely outcome of the performance condition. This was determined to be 31 December 2024. The fair value of the performance-based bonus is determined to be the share price at the grant date (of \u20ac 0,015 per share). Reconciliation of outstanding shares 2024 Number of Weighted shares average exercise price EUR Outstanding at 1 January - - Forfeiting during the year - - Granted during the year 30.533.333 0,015 Exercised during the year -2.236.842 0,015 Outstanding and Exercisable at 31 December 28.296.491 0,015", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__62": { "value": "17 Workforce The average number of advisors in full-time employees (FTE) engaged by the Group was 1,8 (2023: 0), all in the Netherlands, split by the following categories: 2024 2023 Management team 1,6 - Financial administration 0,2 - 1,8 - The management team consists of the Company\u2019s CEO and CTO, respectively Messrs Vereecken (CEO) and Van Wijk (CTO), assisted by Controller Mr. Sterrenberg. All 3 professionals are engaged by means of a management fee agreement. In 2024 the CEO and CTO have not been paid out in cash but received sign-on bonuses of respectively \u20ac 203 thousand and \u20ac 90 thousand at the signing of their management fee agreement, which will be converted in shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__63": { "value": "18 Commitments and contingencies There were no capital commitments, no contingent liabilities, and no guarantees and pledged assets in 2024 and 2023. At 8 December 2024, the Company entered into a Collaboration Agreement related to the business goals of realising and operating a large-scale liquid hydrogen production plant in Egypt. In relation to the Collaboration the Company also entered in a Convertible Loan Agreement of \u20ac 500 thousand. In the Collaboration Agreement the Company has agreed objectives in relation to ownership, control and management of the project, funding, legal and operational structure, and phasing of the project. At 31 December 2024, the \u20ac 500 thousand loan, as well as the related interest, have been converted into shares, in line with the Convertible Loan Agreement. In May 2025, the Company and counterparty reached a, to be formalized, agreement to terminate the Collaboration Agreement. Based on the agreement, the Company does not have to distribute the shares to the counterparty. This transaction will be accounted for in equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__64": { "value": "19 Related parties Identification of related parties In the normal course of business, the Group enters into various transactions with related parties. Parties are considered to be related if one party has the ability to control or exercise significant influence over the other party in making financial or operating decisions. Transactions vary from financing activities to regular purchases and sales transactions. There are no significant provisions for doubtful debts or individually significant bad debt expenses recognised on outstanding balances with related parties. The following parties are considered related parties of the Group: \u2014 The Group\u2019s directors and CTO: o Mrs. A.M. Dirkes o Mr. A.M. Mirck o Mr. L.A. Vereecken / Conor Group B.V. o Mr A.J.M. van Wijk \u2014 Subsidiaries of the Group, as detailed in note 4. \u2014 Stichting Preferente Aandelen New Sources Energy Ultimate controlling party During 2024, there were no ultimate controlling parties or changes in this position. Transactions with key management Refer to note 16 for further details on the transactions with key management. Loans to directors During 2024, there were no unsecured loans awarded to directors. Other related party transactions All outstanding balances with related parties are priced on an arm\u2019s length basis and are to be settled in cash within two months of the end of the reporting period. None of the balances are secured. No expense has been recognised in the current year or prior year for bad of doubtful debts in respect of amounts owed by related parties. No guarantees have been given or received to or from related parties.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s7__6__65": { "value": "20 Subsequent events For developments in relation to the Collaboration Agreement refer to note 18. No other significant subsequent events identified. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:724500FS31OV3Y11N495", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }