{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"eas2p": "http://ease2pay.eu/xbrl/2023",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"http://ease2pay.eu/xbrl/2023/724500G36285VC273D97-2023-12-31.xsd"
]
},
"facts": {
"Tag174": {
"value": "Ease2pay N.V.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag175": {
"value": "N.V.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag18": {
"value": "2693000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag1": {
"value": "3382000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag19": {
"value": "1450000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag2": {
"value": "2532000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag20": {
"value": "1243000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag3": {
"value": "850000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag21": {
"value": "1150000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag4": {
"value": "1107000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag22": {
"value": "899000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag5": {
"value": "867000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag23": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag6": {
"value": "23766000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag24": {
"value": "713000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag7": {
"value": "1533000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag25": {
"value": "-1519000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag8": {
"value": "-26423000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag35": {
"value": "41000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag36": {
"value": "-23000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag26": {
"value": "-1478000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag9": {
"value": "-26446000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag34": {
"value": "-109000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag10": {
"value": "371000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag27": {
"value": "-1369000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag11": {
"value": "-26817000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag28": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag12": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag29": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag13": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag30": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag14": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag31": {
"value": "-1369000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag15": {
"value": "-26817000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag32": {
"value": "-0.06",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag16": {
"value": "-1.17",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag33": {
"value": "-0.06",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag17": {
"value": "-1.17",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag106": {
"value": "1213000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag89": {
"value": "1213000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag107": {
"value": "3247000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag90": {
"value": "3946000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag108": {
"value": "245000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag91": {
"value": "434000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag109": {
"value": "4705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag92": {
"value": "5593000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag110": {
"value": "1342000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag93": {
"value": "1294000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag123": {
"value": "944000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag124": {
"value": "747000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag111": {
"value": "2669000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag94": {
"value": "3378000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag112": {
"value": "4955000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag95": {
"value": "5419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag113": {
"value": "9660000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag96": {
"value": "11012000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag114": {
"value": "2354000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag97": {
"value": "2354000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag115": {
"value": "37057000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag98": {
"value": "37057000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag116": {
"value": "-32550000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag99": {
"value": "-31181000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag117": {
"value": "6861000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag100": {
"value": "8230000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag118": {
"value": "463000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag101": {
"value": "572000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag119": {
"value": "463000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag102": {
"value": "572000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag120": {
"value": "941000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag103": {
"value": "750000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag125": {
"value": "1395000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag126": {
"value": "1460000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag121": {
"value": "2336000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag104": {
"value": "2210000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag122": {
"value": "9660000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag105": {
"value": "11012000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag210": {
"value": "-1478000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag222": {
"value": "-26446000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag211": {
"value": "899000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag223": {
"value": "24633000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag243": {
"value": "41000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForFinanceIncomeCost",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag242": {
"value": "-23000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForFinanceIncomeCost",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag212": {
"value": "-41000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag224": {
"value": "-731000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag213": {
"value": "-197000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag225": {
"value": "-403000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag214": {
"value": "191000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag226": {
"value": "402000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag215": {
"value": "-65000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag227": {
"value": "-162000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag216": {
"value": "-732000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperations",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag228": {
"value": "-2684000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperations",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag245": {
"value": "34000",
"decimals": -3,
"dimensions": {
"concept": "eas2p:InterestReceivedPaidClassifiedAsOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag244": {
"value": "-17000",
"decimals": -3,
"dimensions": {
"concept": "eas2p:InterestReceivedPaidClassifiedAsOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag217": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag229": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag218": {
"value": "-698000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag230": {
"value": "-2701000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag246": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag247": {
"value": "105000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag219": {
"value": "11000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag231": {
"value": "6000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag238": {
"value": "-11000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag232": {
"value": "99000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag220": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssueOfOrdinaryShares",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag233": {
"value": "5978000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssueOfOrdinaryShares",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag221": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag234": {
"value": "5978000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag239": {
"value": "-709000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag235": {
"value": "3376000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag241": {
"value": "3378000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag240": {
"value": "2000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag237": {
"value": "2669000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag236": {
"value": "3378000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag45": {
"value": "2354000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag46": {
"value": "37057000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag47": {
"value": "-31181000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag48": {
"value": "8230000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag81": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag82": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag83": {
"value": "-1369000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag84": {
"value": "-1369000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag85": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag86": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag87": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag88": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag77": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag78": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag79": {
"value": "-1369000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag80": {
"value": "-1369000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag73": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag74": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag75": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag76": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag49": {
"value": "2354000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag50": {
"value": "37057000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag51": {
"value": "-32550000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag52": {
"value": "6861000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag37": {
"value": "1055000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag38": {
"value": "4233000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag39": {
"value": "-4364000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag40": {
"value": "924000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag53": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag54": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag55": {
"value": "-26817000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag56": {
"value": "-26817000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag57": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag58": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag59": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag60": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag61": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag62": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag63": {
"value": "-26817000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag64": {
"value": "-26817000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag65": {
"value": "1299000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag66": {
"value": "32824000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag67": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag68": {
"value": "34123000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag69": {
"value": "1299000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag70": {
"value": "32824000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag71": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag72": {
"value": "34123000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInEquity",
"entity": "scheme:724500G36285VC273D97",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag41": {
"value": "2354000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"Tag42": {
"value": "37057000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:EUR"
}
},
"Tag43": {
"value": "-31181000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"Tag44": {
"value": "8230000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag128": {
"value": "\n
\n1\u00a0\u00a0General
\nEase2pay N.V. supports its customers with an intelligent activation and\u00a0
\npayment platform. With it, operators of gas stations, charging stations,\u00a0
\nparking garages, ports, markets, truck and camper parks create self-
\nservice options for their users.\u00a0Users control their visit and the use of\u00a0all
\nfacilities of a location\u00a0in one convenient app: Book, Stay, Use &\u00a0Pay. Apps
\non users\u2019 mobile phones are connected with the Eas2pay\u2019s Internet-of-
\nThings (\u2018IoT\u2019) platform creating the self service for the location and it\u2019s
\nfacilities. Ease2pay intelligent activation and payment platform aims to
\ndecrease the costs of their customers locations and increase the available
\nservice times for sales of locations.
\n\u00a0
\nEase2pay N.V.\u00a0(hereafter referred to as: the \u201cCompany\u201d and together with
\nthe entities it controls: the \u201cGroup\u201d) is located in the Netherlands\u00a0at\u00a0
\nBurgermeester Oudlaan 50, 3062 PA, Rotterdam\u00a0and registered\u00a0at the
\nDutch Commercial Register under number 16081306. The Company\u2019s
\nshares are listed\u00a0on Euronext Amsterdam (ticker symbol: EAS2P).
\n\u00a0
\nThe parking and fuelling payment transactions are processed by the group
\ncompany Ease2pay B.V.\u00a0Ease2pay B.V.\u00a0is for this purpose listed in the
\nregisters of exempt electronic money institutions and exempt payment
\nservice providers at De Nederlandsche Bank N.V. (DNB). Ease2pay B.V.\u00a0is
\nexempt in both roles and is therefore not regulated\u00a0by DNB. In addition,
\nEase2pay B.V. is accredited by Currence as an eMandate Service\u00a0Provider
\n(MSP) and certified as\u00a0a Collecting Payment Service Provider\u00a0(CPSP) for
\niDEAL.
\n\nThese financial statements were authorised for issue by the Management
\nBoard and the Supervisory Board on 26 April 2024. The adoption of these
\nfinancial statements will be scheduled for the shareholders in the next
\nGeneral Meeting (GM), on a date that will be announced on the investor\u2019s
\nwebsite of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag169": {
"value": "Ease2pay N.V. supports its customers with an intelligent activation andpayment platform. With it, operators of gas stations, charging stations,parking garages, ports, markets, truck and camper parks create self-service options for their users.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag170": {
"value": "Ease2pay N.V.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag129": {
"value": "the Netherlands",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag130": {
"value": "Burgermeester Oudlaan 50, 3062 PA, Rotterdam",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag131": {
"value": "\nThese financial statements were authorised for issue by the Management
\nBoard and the Supervisory Board on 26 April 2024. The adoption of these
\nfinancial statements will be scheduled for the shareholders in the next
\nGeneral Meeting (GM), on a date that will be announced on the investor\u2019s
\nwebsite of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag127": {
"value": "\n
\n
\n
\n2\u00a0\u00a0Basis of preparation and general accounting policies
\n\n2.1\u00a0\u00a0Statement of compliance\u00a0
\nThe consolidated financial\u00a0statements have been prepared in accordance\u00a0
\nwith the International Financial Reporting Standards as adopted by the
\nEuropean Union (EU-IFRS) and in\u00a0accordance with the financial reporting
\nrequirements included in\u00a0Part 9 of Book 2 of the Dutch Civil Code.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n2.2\u00a0\u00a0Basis of preparation
\nThe consolidated financial\u00a0statements have been prepared on historical
\ncost basis, unless stated otherwise. Income and expenses have been
\naccounted for on an\u00a0accrual basis. \u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\nGoing concern
\nThe Group has prepared its financial\u00a0statements using going concern
\naccounting policies. The Group experienced net cash outflows of EUR 0.7\u00a0
\nmillion, reducing\u00a0cash and cash equivalents to EUR 2.7 million on\u00a0
\n31\u00a0December 2023. In 2023, the operational cash outflow was EUR 0.7
\nmillion negative, compared to EUR 2.7 million negative in 2022, in prior
\nyear mainly related to one-off advisory expenses related to the Involtum
\nacquisition.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nThe Group forecasts increasing cash\u00a0generation of its activities in future
\nyears due to an increase of revenues and transaction volume, which is
\nunderlined by the developments in 2023. The Group has sufficient
\nliquidity to cover expenses payable for at least the twelve months from
\nthe publication of this report.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\nChanges in accounting policies effective as from\u00a01 January 2023
\n- \u00a0Amendments to IAS\u00a01 Presentation of Financial Statements and\u00a0IFRS
\nPractice Statement 2 Making\u00a0Materiality Judgements: \u201cDisclosure of
\nAccounting policies\u201d\u00a0require disclosing material accounting policy
\ninformation and clarify that accounting policy information is material
\nif users need this to\u00a0understand the financial statements. These
\namendments affect the disclosures\u00a0of the consolidated financial
\nstatements.
\n\u00a0
\n- \u00a0Amendments to IAS\u00a08 Accounting policies, Changes in Accounting
\nEstimates and Errors: \u201cDefinition of\u00a0Accounting Estimates\u201d\u00a0changes
\nthe definition of a change in\u00a0accounting estimates is changed to
\nmonetary amounts\u00a0in financial statements that are subject to
\nmeasurement uncertainty. The amendments clarify that a change in
\naccounting estimate that results from new information or new
\ndevelopments is not the correction of an error and changes in inputs
\nor a measurement\u00a0technique are changes in accounting estimates.
\nThese amendments do not have a material impact.
\n\u00a0
\n- \u00a0Amendments to IAS\u00a012 Income Taxes: \u201cIncome Taxes: Deferred Tax
\nrelated to Assets and\u00a0Liabilities arising from a Single Transaction\u201d
\nclarify that the initial recognition exemption does not apply to
\ntransactions in which\u00a0equal amounts of deductible and\u00a0taxable
\ntemporary differences arise on initial recognition. These amendments
\nare not expected to have a material impact.
\n- \u00a0Amendments to IAS\u00a012 Income taxes\u00a0\u201cInternational Tax Reform \u2013\u00a0
\nPillar Two Model Rules\u201d, is immediately effective. The amendments
\nrequire to introduce a temporary exception from accounting for\u00a0
\ndeferred taxes arising from the implementation of the OECD Pillar
\nTwo model rules, together with disclosure requirements. The Group is
\nnot in scope for the Pillar Two rules and therefore these amendments
\nare not applicable.\u00a0
\n\u00a0
\n- \u00a0The standard IFRS 17\u00a0\u201cInsurance Contracts\u201d and the related
\namendments to IFRS 17 \u201cInsurance contracts: Initial\u00a0Application of
\nIFRS 17\u201d and \u201cIFRS 9 \u2013\u00a0Comparative Information\u201d are\u00a0not applicable
\nfor the Group.
\n\u00a0
\nSee note 23 for amendments in IFRS\u00a0standards and\u00a0interpretations that
\nbecame effective\u00a0after the financial\u00a0year 2023.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\u00a0
\n\n2.3\u00a0\u00a0Basis of consolidation\u00a0
\nThe consolidated financial statements include the accounts of the parent
\nCompany and the entities it controls.
\n\u00a0
\nControl
\nThe Group controls\u00a0an entity when it has (i) power over the entity based\u00a0
\non existing rights that give the current\u00a0ability to direct the relevant
\nactivities of the entity, (ii) is exposed to, or has rights to, variable returns
\nfrom its involvement with the entity and (iii) has the ability to use its
\npower to affect its returns. The Group reassesses whether it controls an
\nentity if facts and circumstances indicate that there are changes to\u00a0one or
\nmore of the elements of control stated above. All relevant facts and
\ncircumstances are considered in assessing whether the Group\u2019s voting
\nand share rights in an entity are sufficient\u00a0to give it power. Consolidation
\nof a subsidiary begins when control over the entity is obtained and ceases
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\nwhen control over\u00a0the entity is lost. See note 3.1 for details of the
\nconsolidation of Stichting Beheer Derdengelden Ease2pay.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n
\n\n2.4\u00a0\u00a0Functional and presentation currency
\nThese financial statements are presented in euro (\u201cEUR\u201d), the
\npresentation currency of the Group and the functional currency\u00a0of
\nEase2pay N.V.\u00a0All amounts in these financial\u00a0statements are stated in\u00a0
\nthousands of euro (\u201cEUR\u201d), unless stated otherwise.\u00a0
\n\u00a0
\nIn preparing the financial statements, transactions in\u00a0currencies other
\nthan the functional currency are\u00a0recognised at the\u00a0rates of exchange
\nprevailing at the dates of the transactions. At the\u00a0end of each reporting
\nperiod, monetary assets and liabilities that are denominated in foreign
\ncurrencies are translated at the rates\u00a0prevailing at that date. Non-
\nmonetary items\u00a0that are measured\u00a0in terms of historical cost in a foreign
\ncurrency are not translated. Exchange differences on monetary items\u00a0are
\nrecognised in profit\u00a0or loss in the period in which\u00a0they arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n
2.5\u00a0\u00a0Current and\u00a0non-current\u00a0classification
\n
The Group presents its assets and liabilities in the consolidated statement
\n
of financial position based on current and non-current classifications. An
\n
asset is current when it is expected to be realised\u00a0or intended to be sold
\n
or consumed in the normal operating cycle, held\u00a0primarily for the purpose
\n
of trading, expected to be realised\u00a0within twelve months after the
\n
reporting period, or cash or cash equivalent unless restricted from being\u00a0
\n
exchanged or used to settle a liability for at least\u00a0twelve months after the
\n
reporting period. All other assets are classified as non-current.
\n
\u00a0
\n
A liability is current when it is expected\u00a0to be settled in\u00a0the normal
\n
operating cycle, held\u00a0primarily for the purpose of trading, due to be
\n
settled within twelve months after the reporting period, or there is no
\n
unconditional right\u00a0to defer the settlement of the liability for at\u00a0least
\n
twelve months after the reporting period.
\n
\u00a0
\n
The Group classifies all other liabilities as non-current.\u00a0Deferred tax assets
\n
and liabilities are\u00a0classified as non-current assets and liabilities.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0
\n\n2.6\u00a0\u00a0Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested\u00a0annually for impairment, or more
\nfrequently if events\u00a0or changes in circumstances indicate that they might
\nbe impaired. Other\u00a0assets are tested for impairment\u00a0whenever events\u00a0or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the\u00a0amount by which
\nthe asset\u2019s carrying amount exceeds\u00a0its recoverable amount. \u00a0
\n\u00a0
\nThe recoverable amount is the higher of an asset\u2019s fair\u00a0value less costs of
\ndisposal and value in\u00a0use. For the\u00a0purposes of assessing impairment,
\nassets are grouped at\u00a0the lowest levels for which there are separately
\nidentifiable cash inflows, which are largely independent of the cash
\ninflows from other\u00a0assets or groups of assets (cash-generating units).
\nNon-financial assets other than\u00a0goodwill that suffered an impairment are
\nreviewed for possible reversal of the impairment at the end of each
\nreporting period.\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n
\n\n
\n2.7\u00a0\u00a0Financial instruments
\n\n
\n\nRecognition and\u00a0derecognition
\nFinancial assets and\u00a0financial liabilities are recognised when the\u00a0Group
\nbecomes a party to contractual\u00a0provisions of a financial instrument.
\nRegular way purchases and sales of financial assets are recognised on
\ntrade date, being the date on which the group commits to purchase or sell
\nthe asset. Financial assets are derecognised when the contractual rights
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n
\n
\n\n
\n
\n
\n\nto the cash flows expire, or when the financial asset and substantially all
\nof the risks and rewards are transferred. A financial liability is
\nderecognised when it is extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nClassification
\nFor a financial asset to be classified and measured\u00a0at amortised cost, it
\nneeds to (i) give rise\u00a0to cash flows that are solely payments of the
\nprincipal and interest\u00a0on the principal amount outstanding and (ii) be held
\nwithin a business model with the objective of holding financial assets in
\norder to collect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\nmanage these assets. Financial\u00a0assets with cash flows that are not solely
\npayments of principal and interest are classified and\u00a0measured at their
\nfair value through profit or loss, irrespective of the business model.
\nFinancial assets of\u00a0the Group, like trade and other receivables, cash and\u00a0
\ncash equivalents, are classified as financial assets\u00a0measured at amortised
\ncost.
\n\u00a0
\n
\n\n
\n\nFinancial liabilities, like borrowings and trade and other payables, are\u00a0
\nclassified as financial\u00a0liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nMeasurement
\nFinancial assets\u00a0
\n\nExcept for trade receivables, the Group initially measures financial assets
\nat their fair value plus transaction costs. The Group measures its trade
\nreceivables at initial\u00a0recognition on the transaction price of the revenue
\nrecognised. A trade\u00a0receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the\u00a0receivable relates only
\nto the passage of time. After initial recognition, financial assets are
\nmeasured at amortised cost using the effective interest method, less
\nallowance for expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
Impairment of financial assets
\n
A credit loss allowance is recognised\u00a0for the impairment of\u00a0financial
\n
assets. The credit loss allowance is\u00a0based on the future expected credit
\n
exposures for the financial assets. The Group only has financial assets
\n
with a short lifetime, like trade and\u00a0other receivables. The credit loss
\n
allowance may be determined for the lifetime expected credit\u00a0loss for
\n
receivables with a short lifetime (simplified approach) and is recognised
\n
within other operating expenses (if any).
\n
\u00a0
\n
Applying the simplified method, the Group uses the historical experience\u00a0
\n
of its activities, external\u00a0indicators and\u00a0forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The
\n
expected credit losses on trade receivables and\u00a0amounts to be invoiced
\n
are estimated using\u00a0a provision matrix by reference to historical\u00a0credit
\n
loss experience based on the Group\u2019s\u00a0historical credit loss experience,
\n
adjusted for factors\u00a0that are specific\u00a0to the debtors, general economic
\n
conditions and an assessment of both the current and the forecast
\n
direction of conditions at the reporting date, including time value of
\n
money where appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0
\nWhen a trade receivable becomes uncollectible, it is written off against
\nthe allowance account for doubtful debts. Subsequent recoveries of
\namounts previously written off are credited against other operating
\nexpenses.
\n\u00a0
\nThe Group writes off a\u00a0financial asset when there is information indicating
\nthat the debtor is in severe financial difficulty and there is no realistic
\nprospect of recovering the contractual cash flows. Financial assets written
\noff may still be subject to enforcement\u00a0activities under the debt\u2019s
\nrecovery procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
\n\nFinancial liabilities
\nFinancial liabilities measured at amortised cost are initially measured at
\ntheir fair value less transaction costs, if any. After initial measurement,
\nfinancial liabilities are measured at amortised cost using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\nFair value
\nFair value is the\u00a0price that would be\u00a0received to sell an asset or paid\u00a0to
\ntransfer a liability in an orderly transaction between market participants
\nat the measurement date.
\n\u00a0
\nFinancial assets and\u00a0financial liabilities measured at fair value in\u00a0the
\nbalance sheet are grouped into three levels of the fair value hierarchy.
\nThe three levels\u00a0are defined\u00a0based on the observability of significant
\ninputs to the measurement, as follows:
\n- \u00a0Level 1: Quoted prices (unadjusted) in active markets for identical
\nassets or liabilities;\u00a0
\n- \u00a0Level 2: Inputs other than quoted prices included in Level 1 that are
\nobservable for the asset or liability, either directly or indirectly; or
\n- \u00a0Level 3: Unobservable\u00a0inputs for the asset or liability.
\n\u00a0
\nThe fair values of borrowings are determined by\u00a0using a discounted cash\u00a0
\nflow method, using\u00a0a discount rate that reflects the\u00a0borrowing rate as at
\nthe end of the reporting period.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n2.8\u00a0\u00a0Principles underlying\u00a0the consolidated statement of cash flows
\nGeneral
\nThe consolidated statement of cash flows distinguishes between
\noperating, investing and financing\u00a0activities.
\nCash flows from or used\u00a0in operating activities
\nCash flows from or used in\u00a0operating activities are calculated by the
\nindirect method, by\u00a0adjusting\u00a0the consolidated profit or loss before tax for\u00a0
\nthe effects of transactions of a non-cash nature, any deferrals or accruals
\nof past or future operating cash receipts or payments and items of income
\nor expense associated with investing or financing cash flows.
\n\u00a0
\nCash flows from or used\u00a0in investing activities
\nCash flows from or used in\u00a0investing activities are cash payments and/or\u00a0
\nreceipts from capital expenditure and acquisitions.
\n\u00a0
\nCash flows from or used\u00a0in financing activities
\nThe cash flows from or used in financing activities comprise the cash
\nreceipts and payments from the issue of\u00a0shares, borrowings drawn or
\nrepaid.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\u00a0
\n\n3\u00a0\u00a0Significant accounting judgements and estimates
\nIn preparing these consolidated financial\u00a0statements, the Management
\nBoard has made judgements and estimates that affect the application of
\nthe Group\u2019s accounting\u00a0policies and the reported amounts of assets,
\nliabilities, income and expenses. Actual results may differ from these
\nestimates.
\n\u00a0
\n3.1\u00a0\u00a0Judgements
\n\u00a0
\nConsolidation of Stichting Beheer Derdengelden Ease2pay
\nIn 2017, Ease2pay B.V.\u00a0entered into\u00a0an agreement with Stichting Beheer
\nDerdengelden Ease2pay (\"the Foundation\"), which sets out the conditions
\nand approach that enable the Foundation to perform its statutory
\nindependent obligations. The purpose of the Foundation is to safeguard
\nmoney of users of the transaction platform to pay for their parking and
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nfuelling services. The monies safeguarded at the Foundation are readily
\navailable to pay frequent transactions, like parking and fuelling and
\nprovide every involved party a smooth process. The amounts entrusted by
\nthe users of the platform to the Foundation shall be used to pay parking
\nand fuel providers for their services. Due to the agreement, the Group
\nmay exert an influence on the Foundation\u2019s Board. It is agreed that all
\nlosses of the Foundation will be charged to Ease2pay B.V., consisting of
\noperational expenses of the Foundation (the reimbursements of Ease2pay
\nB.V. reflects income of the Foundation). Ease2pay B.V. settles the
\ntransactions on behalf of the Foundation with Foundation\u2019s
\ncounterparties.
\n\u00a0
\nThe Group has concluded, in\u00a0accordance with the consolidation
\nrequirements mentioned in note 2.3 - (i)\u00a0influence in the Board, (ii)
\nexposed to variable results and\u00a0(iii) the ability to exert an\u00a0influence on the
\nBoard to\u00a0affect Foundations\u2019 results - that\u00a0the financial information of the
\nFoundation needs to\u00a0be consolidated. The balance\u00a0sheet of the
\nFoundation shows mainly cash and cash equivalents, trade and other
\nliabilities that are presented\u00a0in the \u201cAmounts entrusted to Stichting
\nBeheer Derdengelden Ease2pay\u201d and \u201cLiabilities to Stichting Beheer\u00a0
\nDerdengelden Ease2pay\u201d in the\u00a0Group\u2019s\u00a0consolidated\u00a0statement of
\nfinancial position. The\u00a0Foundation's cash\u00a0and cash equivalents are legally
\nseparated and are only available to pay for services\u00a0provided to the users
\nof the platform (in the\u00a0line items mentioned above).\u00a0
\n\u00a0
\nPrincipal versus agent for revenue\u00a0out of settlement fees
\nThe Group has contracts with financial institutions that provide services to
\nenable payment processing, for which payment network fees are\u00a0charged.
\nThe Group has applied judgement in determining\u00a0whether it has control
\nof the full payment service before the service is transferred to its
\ncustomers and whether the Group acts as an agent or principal in relation
\nto the settlement fees charged by financial institutions.
\nThe Group is responsible for fulfilling the promise to provide payment
\ntransaction services. The Group is ultimately responsible for ensuring\u00a0that
\nthe services are\u00a0performed\u00a0and are acceptable\u00a0to the customers. The
\nGroup is thus considered to control the\u00a0full payment service.
\n\u00a0
\nFor all payments of processing settlement services that are provided to
\ncustomers, the Group retains the exposure to financial institutions and
\nthe related payment costs. As such the Group has concluded it acts as
\nprincipal for these\u00a0services purchased from financial\u00a0institutions. The
\nprocessing fees are based on these related payment costs and other
\nrelevant costs for\u00a0the processing\u00a0services. \u00a0\u00a0
\n\u00a0
\n3.2\u00a0\u00a0Estimates\u00a0
\nImpairment test of goodwill and non-current assets of Involtum\u00a0
\nOn an annual basis, the group tests whether goodwill (together with other
\nnon-current assets\u00a0of a cash-generating unit, see note 10) is subject to
\nany impairment. For\u00a0the 2023 reporting\u00a0year, the recoverable amount of
\nthe cash-generating\u00a0units was determined based on value in use
\ncalculations, which require the use of assumptions. The calculations used
\nare\u00a0cash flow projections based on financial budgets approved by
\nmanagement and a forecasting a five-year period. See note 10 for further
\ndetails on these assumptions.
\n\u00a0
\nMeasurement of the\u00a0parking services platform
\nThe Group assesses the measurement of the parking services platform
\nbased on historical cost less amortisations and impairments, if applicable,\u00a0
\nby estimating the expected future earning capacity.\u00a0See note 11 for
\nfurther details of this assessment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nMeasurement of deferred taxes
\nThe Group has obtained deferred taxes from its acquisition of Involtum
\nHolding B.V. and has a significant amount of unrecognised unused tax
\nlosses. The Group has\u00a0a history of losses and has therefore no\u00a0sufficient
\nevidence for offsetting unused taxes with possible future profits and
\nconsequently, no deferred tax assets for unused losses are recognised
\n(see note 9.3).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n4\u00a0\u00a0Revenue and segment information\u00a0
\n\n\n4.1\u00a0\u00a0Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes
\namounts collected on behalf of third parties. The Group recognises
\nrevenue when it transfers control of the service to\u00a0a customer.
\n\u00a0
\nA performance obligation is the unit of account for revenue recognition.
\nAt contract inception, the Group\u00a0identifies the performance\u00a0obligations
\nwithin the contract. To determine\u00a0whether a promised service (or bundle
\nof services) is distinct, the Group applies judgment using\u00a0two criteria:
\n- \u00a0Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- \u00a0Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the
\npromised transfer of the good or service is separately\u00a0identifiable
\nfrom other promises in the contract.
\nBesides the other\u00a0services, the revenue of the Group consists of two\u00a0fees:
\n- \u00a0Settlement fees: A\u00a0customer obtains the right to execute transactions
\non the platform in\u00a0a specific period. This is a\u00a0performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.\u00a0
\n- \u00a0Processing fees: A customer executes transactions at one moment on
\nthe platform. This is\u00a0a performance obligation satisfied over time (in\u00a0a
\nvery short timeframe). Processing\u00a0fees are fees per transactions\u00a0and
\nare recognised when the transaction has\u00a0been executed.
\nBesides these fees, the Group provides connectors to customers to be
\nable to connect to\u00a0the platform.\u00a0These performance obligations are
\nsatisfied at a point in\u00a0time. The Group also provides other services\u00a0mainly
\nproviding power\u00a0to customers via its public connectors or maintenance of
\nthe platform to connect or provide services to customers, these
\nperformance obligations are satisfied over time.
\n\u00a0
\n\nRevenue is measured net of discounts, value added tax and other sales-
\nrelated taxes. There are no significant financing components in the
\ncontracts with customers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n4.3\u00a0\u00a0Segment\u00a0information
\nThe basis of the segment information\u00a0is the periodical assessment\u00a0of the
\nChief Operating Decision Maker (CODM). The Management Board\u00a0is
\nidentified as CODM. The Group\u2019s business model is based on its platform
\nfor parking, fuelling, Internet of Things switching, transactions and other
\n(supporting) services and are identified as one reporting segment. The
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nManagement Board also assesses\u00a0the performance of the Group also\u00a0on
\nthe basis of the complete platform. The segment\u00a0information is identical
\nto the consolidated financial information in these financial statements,
\ndue to the limited size of the reporting segment and the operations of the
\npayment platform.
\n\u00a0
\n\nSegment information is measured according to the same policy as assets,
\nliabilities, income and expenses in these consolidated financial
\nstatements. The Group is in a scale-up phase for which a strict
\nmanagement of costs is considered essential. The Management Board
\nassesses the operational costs that affect directly the Group\u2019s revenue:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of revenue | \n-1,450 | \n-2,532 | \n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n-1,150 | \n-1,107 | \n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n-713 | \n-1,533 | \n\n\n\n\n\n\n\n\n
\n\n| Total | \n-3,313 | \n-5,172 | \n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n2,693 | \n3,382 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\nRevenues of approximately EUR 1,172 thousand (2022: EUR\u00a01,565
\nthousand) are derived from a single external customer.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n6\u00a0\u00a0Employee benefits
\n\n
\nMaterial accounting\u00a0policy
\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid if
\nthe Group has a present legal or constructive obligation to pay\u00a0this
\namount because of past service provided by the employee and the
\nobligation can be estimated reliably. Staff costs comprise directly
\nattributable costs of staff, Management Board and Supervisory Board
\nmembers, social security contributions,\u00a0pension contribution payments
\nand temporary staff\u00a0expenses.
\n\u00a0
\nPension contribution payments of the Group relate to\u00a0defined-
\ncontribution plans, which\u00a0are recognised as an expense when employees
\nhave rendered services entitling them to the payments.
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\nThe Group may receive government grants to compensate personnel
\nexpenses related to specific activities of employees. Grants from the
\ngovernment are recognised at their\u00a0fair values where there is a
\nreasonable assurance\u00a0that the grant will be received and the Group will
\ncomply with all conditions attached.\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n9\u00a0\u00a0Income taxes
\n9.1\u00a0\u00a0Material accounting policy
\n\nTax expense or income recognised in\u00a0the consolidated\u00a0financial statement
\nof profit or loss comprises\u00a0the sum of deferred tax and\u00a0current tax that is
\nnot recognised in other comprehensive income or\u00a0directly in equity.
\n\u00a0
\nCurrent and deferred\u00a0taxes are calculated based on\u00a0tax rates and tax laws
\nthat were enacted or\u00a0substantively enacted by the\u00a0end of the reporting
\nperiod. Deferred tax\u00a0is the tax expected to be payable\u00a0or recoverable on
\ndifferences between the carrying amounts of assets and liabilities in the
\nfinancial statements and the corresponding tax bases used in the
\ncomputation of taxable profit and is accounted for using the liability
\nmethod. Deferred tax assets and\u00a0liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused
\ntax losses and tax\u00a0credits.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nDeferred tax assets are recognised to the extent\u00a0that it is probable that
\ntaxable profits will be available against deductible temporary differences
\nthat can be utilised. In case of a history of recent losses exists, a deferred
\ntax asset is only recognised for unused tax losses to the extent that
\nsufficient taxable temporary differences are available or convincing other
\nevidence exists that sufficient taxable profit will be available to utilise for
\nthe unused tax losses. Such assets and liabilities are not recognised if the
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in\u00a0a transaction that
\naffects neither the taxable profit nor the accounting profit. Deferred tax
\nliabilities are not recognised if the temporary difference arises from the
\ninitial recognition of goodwill.
\n\u00a0
\nThe carrying amount of deferred tax assets is reviewed at each\u00a0reporting
\ndate and adjusted\u00a0to the extent that it\u00a0is (no longer) probable that
\nsufficient taxable profits will\u00a0be available to allow all or part of the asset
\nto be recovered.
\n\u00a0
\nDeferred tax assets and liabilities are\u00a0offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate\u00a0to income taxes levied by\u00a0the same taxation
\nauthority on either\u00a0the same taxable entity or different taxable entities
\nwhich intend to settle their\u00a0current tax assets\u00a0and liabilities either on a
\nnet basis or simultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n10 Goodwill
\nMaterial accounting policy
\n\nGoodwill is initially measured at cost, as the excess of the sum of the
\nconsideration transferred over the net of the acquisition-date amounts of
\nthe identifiable assets acquired and the liabilities assumed. After initial
\nrecognition, goodwill is measured at cost less accumulated impairments,
\nif any (see note 2.6).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe recoverable amount is determined based on value-in-use
\ncalculations, covering a detailed five-year forecast, followed by an
\nextrapolation of expected cash flows using a declining growth rate
\ndetermined by management. The present value of the expected cash
\nflows of each unit is determined by applying a suitable discount rate
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nreflecting current market assessments of the time value of money and
\nrisks specific to the segment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n11 Intangible assets
\n\nMaterial accounting policy
\nIntangible assets represent the payment transaction platform (the
\n\u201cplatform\u201d) that provides services for the settlement of parking and
\nfuelling, Internet of Things switching, transaction platform and other
\nservices. Intangible assets acquired in a business combination are
\nrecognised separately from goodwill and are initially recognised at their
\nfair values at the acquisition date (which is regarded as their cost). After
\ninitial recognition, intangible assets acquired in a business combination
\nare reported at cost less accumulated amortisation and accumulated
\nimpairment losses, if any. Amortisation is recognised on a straight-line
\nbasis over the useful life of the asset.
\n
\nIntangible assets arising from development are recognised provided that
\nthe following criteria are met (i) the development costs can be measured
\nreliably, (ii) the activities are technically and commercially feasible, (iii)
\nthe Group intends to and has sufficient resources to complete the project,
\n(iv) the Group has the ability to use or sell the software, and (iv) the
\nactivities will likely generate future economic benefits. Development costs
\nnot meeting these criteria for capitalisation are expensed as incurred.
\n
\nIntangible assets arising from development or acquired separately are
\nmeasured at cost less accumulated amortisation and accumulated
\nimpairment losses, if any. Amortisation is recognised on a straight-line
\nbasis over the useful life of the asset. The useful life and amortisation
\nmethod are reviewed at the end of each reporting period.
\n
\nIntangible assets are derecognised upon disposal, or when no future
\neconomic benefits are expected from their use or disposal. Any resulting
\ngain or loss is measured as the difference between the net disposal
\nproceeds and the carrying amount of the asset and is recognised in profit
\nor loss when the asset is derecognised.
\n
\nResearch and development expenses
\nThe Group has incurred EUR 448 thousand for research and development
\nexpenses (2022: EUR 247 thousand).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n12 Property, plant and equipment
\n\nMaterial accounting policy
\nProperty, plant and equipment relate to energy charging connections and
\nother equipment and are measured at cost less accumulated depreciation
\nand accumulated impairment losses, if any. Depreciation is calculated
\nfrom the date an asset becomes available for use and is determined on a
\nstraight-line basis over the estimated useful life of each part of an item of
\nproperty, plant and equipment. The depreciation method, useful lives and
\nresidual values are reviewed annually.
\n
\nAn asset is derecognised upon disposal or when no future economic
\nbenefits are expected to arise from its continued use. Any resulting gain
\nor loss is measured as the difference between the sales proceeds and the
\ncarrying amount of the asset and is recognised in profit or loss when the
\nasset is derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n16 Equity
\n16.1 Equity
\n\nMaterial accounting policy
\nShare capital
\nOrdinary share capital is classified as share capital. The authorised share
\ncapital is the maximum capital that the Company can issue under the
\nterms of the Company\u2019s Articles of Association.
\n
\nShare premium
\nShare premium is the excess of the amount received by the Company over
\nand above the nominal value of its shares issued. Incremental costs
\ndirectly attributable to the issue of new shares are shown in shareholders\u2019
\nequity as a deduction, net of tax, from the proceeds and are presented in
\nshare premium.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n20 Contingencies
\n\n20.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office
\nspace. The payments of short-term leases are expensed on a straight-line
\nbasis over the lease term of the contract.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n22 Related party transactions
\n\n22.1 Material accounting policy
\nA related party is a person or company that is related to the Group. These
\ninclude both people and companies with an influence or control in the
\nGroup or subjected to the influence or control of the Group. The
\nManagement and Supervisory Boards, The Internet of Cars V.O.F.
\n(majority shareholder) and Ease2pay N.V.\u2019s group companies are related
\nparties. Transactions with related parties are accounted for in accordance
\nwith the requirements of relevant accounting policies and consider the
\nsubstance as well as the legal form. Related party transactions were made
\non terms equivalent to those that prevail in arm\u2019s length transactions.
\n
\nBalances and transactions within the Group, which are related parties of
\nthe Group, have been eliminated on consolidation and are not disclosed.
\nRelated parties of the Group are its key management and its majority
\nshareholder.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag132": {
"value": "\n2.1\u00a0\u00a0Statement of compliance\u00a0
\nThe consolidated financial\u00a0statements have been prepared in accordance\u00a0
\nwith the International Financial Reporting Standards as adopted by the
\nEuropean Union (EU-IFRS) and in\u00a0accordance with the financial reporting
\nrequirements included in\u00a0Part 9 of Book 2 of the Dutch Civil Code.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag133": {
"value": "\n2.2\u00a0\u00a0Basis of preparation
\nThe consolidated financial\u00a0statements have been prepared on historical
\ncost basis, unless stated otherwise. Income and expenses have been
\naccounted for on an\u00a0accrual basis. \u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag134": {
"value": "\nGoing concern
\nThe Group has prepared its financial\u00a0statements using going concern
\naccounting policies. The Group experienced net cash outflows of EUR 0.7\u00a0
\nmillion, reducing\u00a0cash and cash equivalents to EUR 2.7 million on\u00a0
\n31\u00a0December 2023. In 2023, the operational cash outflow was EUR 0.7
\nmillion negative, compared to EUR 2.7 million negative in 2022, in prior
\nyear mainly related to one-off advisory expenses related to the Involtum
\nacquisition.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe Group forecasts increasing cash\u00a0generation of its activities in future
\nyears due to an increase of revenues and transaction volume, which is
\nunderlined by the developments in 2023. The Group has sufficient
\nliquidity to cover expenses payable for at least the twelve months from
\nthe publication of this report.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag135": {
"value": "\nChanges in accounting policies effective as from\u00a01 January 2023
\n- \u00a0Amendments to IAS\u00a01 Presentation of Financial Statements and\u00a0IFRS
\nPractice Statement 2 Making\u00a0Materiality Judgements: \u201cDisclosure of
\nAccounting policies\u201d\u00a0require disclosing material accounting policy
\ninformation and clarify that accounting policy information is material
\nif users need this to\u00a0understand the financial statements. These
\namendments affect the disclosures\u00a0of the consolidated financial
\nstatements.
\n\u00a0
\n- \u00a0Amendments to IAS\u00a08 Accounting policies, Changes in Accounting
\nEstimates and Errors: \u201cDefinition of\u00a0Accounting Estimates\u201d\u00a0changes
\nthe definition of a change in\u00a0accounting estimates is changed to
\nmonetary amounts\u00a0in financial statements that are subject to
\nmeasurement uncertainty. The amendments clarify that a change in
\naccounting estimate that results from new information or new
\ndevelopments is not the correction of an error and changes in inputs
\nor a measurement\u00a0technique are changes in accounting estimates.
\nThese amendments do not have a material impact.
\n\u00a0
\n- \u00a0Amendments to IAS\u00a012 Income Taxes: \u201cIncome Taxes: Deferred Tax
\nrelated to Assets and\u00a0Liabilities arising from a Single Transaction\u201d
\nclarify that the initial recognition exemption does not apply to
\ntransactions in which\u00a0equal amounts of deductible and\u00a0taxable
\ntemporary differences arise on initial recognition. These amendments
\nare not expected to have a material impact.
\n- \u00a0Amendments to IAS\u00a012 Income taxes\u00a0\u201cInternational Tax Reform \u2013\u00a0
\nPillar Two Model Rules\u201d, is immediately effective. The amendments
\nrequire to introduce a temporary exception from accounting for\u00a0
\ndeferred taxes arising from the implementation of the OECD Pillar
\nTwo model rules, together with disclosure requirements. The Group is
\nnot in scope for the Pillar Two rules and therefore these amendments
\nare not applicable.\u00a0
\n\u00a0
\n- \u00a0The standard IFRS 17\u00a0\u201cInsurance Contracts\u201d and the related
\namendments to IFRS 17 \u201cInsurance contracts: Initial\u00a0Application of
\nIFRS 17\u201d and \u201cIFRS 9 \u2013\u00a0Comparative Information\u201d are\u00a0not applicable
\nfor the Group.
\n\u00a0
\nSee note 23 for amendments in IFRS\u00a0standards and\u00a0interpretations that
\nbecame effective\u00a0after the financial\u00a0year 2023.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag136": {
"value": "\n2.3\u00a0\u00a0Basis of consolidation\u00a0
\nThe consolidated financial statements include the accounts of the parent
\nCompany and the entities it controls.
\n\u00a0
\nControl
\nThe Group controls\u00a0an entity when it has (i) power over the entity based\u00a0
\non existing rights that give the current\u00a0ability to direct the relevant
\nactivities of the entity, (ii) is exposed to, or has rights to, variable returns
\nfrom its involvement with the entity and (iii) has the ability to use its
\npower to affect its returns. The Group reassesses whether it controls an
\nentity if facts and circumstances indicate that there are changes to\u00a0one or
\nmore of the elements of control stated above. All relevant facts and
\ncircumstances are considered in assessing whether the Group\u2019s voting
\nand share rights in an entity are sufficient\u00a0to give it power. Consolidation
\nof a subsidiary begins when control over the entity is obtained and ceases
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nwhen control over\u00a0the entity is lost. See note 3.1 for details of the
\nconsolidation of Stichting Beheer Derdengelden Ease2pay.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag137": {
"value": "\n
\n\n2.4\u00a0\u00a0Functional and presentation currency
\nThese financial statements are presented in euro (\u201cEUR\u201d), the
\npresentation currency of the Group and the functional currency\u00a0of
\nEase2pay N.V.\u00a0All amounts in these financial\u00a0statements are stated in\u00a0
\nthousands of euro (\u201cEUR\u201d), unless stated otherwise.\u00a0
\n\u00a0
\nIn preparing the financial statements, transactions in\u00a0currencies other
\nthan the functional currency are\u00a0recognised at the\u00a0rates of exchange
\nprevailing at the dates of the transactions. At the\u00a0end of each reporting
\nperiod, monetary assets and liabilities that are denominated in foreign
\ncurrencies are translated at the rates\u00a0prevailing at that date. Non-
\nmonetary items\u00a0that are measured\u00a0in terms of historical cost in a foreign
\ncurrency are not translated. Exchange differences on monetary items\u00a0are
\nrecognised in profit\u00a0or loss in the period in which\u00a0they arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag138": {
"value": "\n2.4\u00a0\u00a0Functional and presentation currency
\nThese financial statements are presented in euro (\u201cEUR\u201d), the
\npresentation currency of the Group and the functional currency\u00a0of
\nEase2pay N.V.\u00a0All amounts in these financial\u00a0statements are stated in\u00a0
\nthousands of euro (\u201cEUR\u201d), unless stated otherwise.\u00a0
\n\u00a0
\nIn preparing the financial statements, transactions in\u00a0currencies other
\nthan the functional currency are\u00a0recognised at the\u00a0rates of exchange
\nprevailing at the dates of the transactions. At the\u00a0end of each reporting
\nperiod, monetary assets and liabilities that are denominated in foreign
\ncurrencies are translated at the rates\u00a0prevailing at that date. Non-
\nmonetary items\u00a0that are measured\u00a0in terms of historical cost in a foreign
\ncurrency are not translated. Exchange differences on monetary items\u00a0are
\nrecognised in profit\u00a0or loss in the period in which\u00a0they arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag171": {
"value": "Ease2pay N.V.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag139": {
"value": "\n2.6\u00a0\u00a0Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested\u00a0annually for impairment, or more
\nfrequently if events\u00a0or changes in circumstances indicate that they might
\nbe impaired. Other\u00a0assets are tested for impairment\u00a0whenever events\u00a0or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the\u00a0amount by which
\nthe asset\u2019s carrying amount exceeds\u00a0its recoverable amount. \u00a0
\n\u00a0
\nThe recoverable amount is the higher of an asset\u2019s fair\u00a0value less costs of
\ndisposal and value in\u00a0use. For the\u00a0purposes of assessing impairment,
\nassets are grouped at\u00a0the lowest levels for which there are separately
\nidentifiable cash inflows, which are largely independent of the cash
\ninflows from other\u00a0assets or groups of assets (cash-generating units).
\nNon-financial assets other than\u00a0goodwill that suffered an impairment are
\nreviewed for possible reversal of the impairment at the end of each
\nreporting period.\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag140": {
"value": "\n
\n\n
\n2.7\u00a0\u00a0Financial instruments
\n\n
\n\nRecognition and\u00a0derecognition
\nFinancial assets and\u00a0financial liabilities are recognised when the\u00a0Group
\nbecomes a party to contractual\u00a0provisions of a financial instrument.
\nRegular way purchases and sales of financial assets are recognised on
\ntrade date, being the date on which the group commits to purchase or sell
\nthe asset. Financial assets are derecognised when the contractual rights
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n\n
\n
\n
\n\nto the cash flows expire, or when the financial asset and substantially all
\nof the risks and rewards are transferred. A financial liability is
\nderecognised when it is extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nClassification
\nFor a financial asset to be classified and measured\u00a0at amortised cost, it
\nneeds to (i) give rise\u00a0to cash flows that are solely payments of the
\nprincipal and interest\u00a0on the principal amount outstanding and (ii) be held
\nwithin a business model with the objective of holding financial assets in
\norder to collect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\nmanage these assets. Financial\u00a0assets with cash flows that are not solely
\npayments of principal and interest are classified and\u00a0measured at their
\nfair value through profit or loss, irrespective of the business model.
\nFinancial assets of\u00a0the Group, like trade and other receivables, cash and\u00a0
\ncash equivalents, are classified as financial assets\u00a0measured at amortised
\ncost.
\n\u00a0
\n
\n\n
\n\nFinancial liabilities, like borrowings and trade and other payables, are\u00a0
\nclassified as financial\u00a0liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nMeasurement
\nFinancial assets\u00a0
\n\nExcept for trade receivables, the Group initially measures financial assets
\nat their fair value plus transaction costs. The Group measures its trade
\nreceivables at initial\u00a0recognition on the transaction price of the revenue
\nrecognised. A trade\u00a0receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the\u00a0receivable relates only
\nto the passage of time. After initial recognition, financial assets are
\nmeasured at amortised cost using the effective interest method, less
\nallowance for expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
Impairment of financial assets
\n
A credit loss allowance is recognised\u00a0for the impairment of\u00a0financial
\n
assets. The credit loss allowance is\u00a0based on the future expected credit
\n
exposures for the financial assets. The Group only has financial assets
\n
with a short lifetime, like trade and\u00a0other receivables. The credit loss
\n
allowance may be determined for the lifetime expected credit\u00a0loss for
\n
receivables with a short lifetime (simplified approach) and is recognised
\n
within other operating expenses (if any).
\n
\u00a0
\n
Applying the simplified method, the Group uses the historical experience\u00a0
\n
of its activities, external\u00a0indicators and\u00a0forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The
\n
expected credit losses on trade receivables and\u00a0amounts to be invoiced
\n
are estimated using\u00a0a provision matrix by reference to historical\u00a0credit
\n
loss experience based on the Group\u2019s\u00a0historical credit loss experience,
\n
adjusted for factors\u00a0that are specific\u00a0to the debtors, general economic
\n
conditions and an assessment of both the current and the forecast
\n
direction of conditions at the reporting date, including time value of
\n
money where appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0
\nWhen a trade receivable becomes uncollectible, it is written off against
\nthe allowance account for doubtful debts. Subsequent recoveries of
\namounts previously written off are credited against other operating
\nexpenses.
\n\u00a0
\nThe Group writes off a\u00a0financial asset when there is information indicating
\nthat the debtor is in severe financial difficulty and there is no realistic
\nprospect of recovering the contractual cash flows. Financial assets written
\noff may still be subject to enforcement\u00a0activities under the debt\u2019s
\nrecovery procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nFinancial liabilities
\nFinancial liabilities measured at amortised cost are initially measured at
\ntheir fair value less transaction costs, if any. After initial measurement,
\nfinancial liabilities are measured at amortised cost using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\nFair value
\nFair value is the\u00a0price that would be\u00a0received to sell an asset or paid\u00a0to
\ntransfer a liability in an orderly transaction between market participants
\nat the measurement date.
\n\u00a0
\nFinancial assets and\u00a0financial liabilities measured at fair value in\u00a0the
\nbalance sheet are grouped into three levels of the fair value hierarchy.
\nThe three levels\u00a0are defined\u00a0based on the observability of significant
\ninputs to the measurement, as follows:
\n- \u00a0Level 1: Quoted prices (unadjusted) in active markets for identical
\nassets or liabilities;\u00a0
\n- \u00a0Level 2: Inputs other than quoted prices included in Level 1 that are
\nobservable for the asset or liability, either directly or indirectly; or
\n- \u00a0Level 3: Unobservable\u00a0inputs for the asset or liability.
\n\u00a0
\nThe fair values of borrowings are determined by\u00a0using a discounted cash\u00a0
\nflow method, using\u00a0a discount rate that reflects the\u00a0borrowing rate as at
\nthe end of the reporting period.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag141": {
"value": "\n
\n2.7\u00a0\u00a0Financial instruments
\n\n
\n\nRecognition and\u00a0derecognition
\nFinancial assets and\u00a0financial liabilities are recognised when the\u00a0Group
\nbecomes a party to contractual\u00a0provisions of a financial instrument.
\nRegular way purchases and sales of financial assets are recognised on
\ntrade date, being the date on which the group commits to purchase or sell
\nthe asset. Financial assets are derecognised when the contractual rights
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
\n
\n\nto the cash flows expire, or when the financial asset and substantially all
\nof the risks and rewards are transferred. A financial liability is
\nderecognised when it is extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nClassification
\nFor a financial asset to be classified and measured\u00a0at amortised cost, it
\nneeds to (i) give rise\u00a0to cash flows that are solely payments of the
\nprincipal and interest\u00a0on the principal amount outstanding and (ii) be held
\nwithin a business model with the objective of holding financial assets in
\norder to collect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\nmanage these assets. Financial\u00a0assets with cash flows that are not solely
\npayments of principal and interest are classified and\u00a0measured at their
\nfair value through profit or loss, irrespective of the business model.
\nFinancial assets of\u00a0the Group, like trade and other receivables, cash and\u00a0
\ncash equivalents, are classified as financial assets\u00a0measured at amortised
\ncost.
\n\u00a0
\n
\n\n
\n\nFinancial liabilities, like borrowings and trade and other payables, are\u00a0
\nclassified as financial\u00a0liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nMeasurement
\nFinancial assets\u00a0
\n\nExcept for trade receivables, the Group initially measures financial assets
\nat their fair value plus transaction costs. The Group measures its trade
\nreceivables at initial\u00a0recognition on the transaction price of the revenue
\nrecognised. A trade\u00a0receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the\u00a0receivable relates only
\nto the passage of time. After initial recognition, financial assets are
\nmeasured at amortised cost using the effective interest method, less
\nallowance for expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
Impairment of financial assets
\n
A credit loss allowance is recognised\u00a0for the impairment of\u00a0financial
\n
assets. The credit loss allowance is\u00a0based on the future expected credit
\n
exposures for the financial assets. The Group only has financial assets
\n
with a short lifetime, like trade and\u00a0other receivables. The credit loss
\n
allowance may be determined for the lifetime expected credit\u00a0loss for
\n
receivables with a short lifetime (simplified approach) and is recognised
\n
within other operating expenses (if any).
\n
\u00a0
\n
Applying the simplified method, the Group uses the historical experience\u00a0
\n
of its activities, external\u00a0indicators and\u00a0forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The
\n
expected credit losses on trade receivables and\u00a0amounts to be invoiced
\n
are estimated using\u00a0a provision matrix by reference to historical\u00a0credit
\n
loss experience based on the Group\u2019s\u00a0historical credit loss experience,
\n
adjusted for factors\u00a0that are specific\u00a0to the debtors, general economic
\n
conditions and an assessment of both the current and the forecast
\n
direction of conditions at the reporting date, including time value of
\n
money where appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0
\nWhen a trade receivable becomes uncollectible, it is written off against
\nthe allowance account for doubtful debts. Subsequent recoveries of
\namounts previously written off are credited against other operating
\nexpenses.
\n\u00a0
\nThe Group writes off a\u00a0financial asset when there is information indicating
\nthat the debtor is in severe financial difficulty and there is no realistic
\nprospect of recovering the contractual cash flows. Financial assets written
\noff may still be subject to enforcement\u00a0activities under the debt\u2019s
\nrecovery procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag142": {
"value": "\n
\n\nRecognition and\u00a0derecognition
\nFinancial assets and\u00a0financial liabilities are recognised when the\u00a0Group
\nbecomes a party to contractual\u00a0provisions of a financial instrument.
\nRegular way purchases and sales of financial assets are recognised on
\ntrade date, being the date on which the group commits to purchase or sell
\nthe asset. Financial assets are derecognised when the contractual rights
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nto the cash flows expire, or when the financial asset and substantially all
\nof the risks and rewards are transferred. A financial liability is
\nderecognised when it is extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nClassification
\nFor a financial asset to be classified and measured\u00a0at amortised cost, it
\nneeds to (i) give rise\u00a0to cash flows that are solely payments of the
\nprincipal and interest\u00a0on the principal amount outstanding and (ii) be held
\nwithin a business model with the objective of holding financial assets in
\norder to collect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\nmanage these assets. Financial\u00a0assets with cash flows that are not solely
\npayments of principal and interest are classified and\u00a0measured at their
\nfair value through profit or loss, irrespective of the business model.
\nFinancial assets of\u00a0the Group, like trade and other receivables, cash and\u00a0
\ncash equivalents, are classified as financial assets\u00a0measured at amortised
\ncost.
\n\u00a0
\n
\n\n
\n\nFinancial liabilities, like borrowings and trade and other payables, are\u00a0
\nclassified as financial\u00a0liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFinancial liabilities
\nFinancial liabilities measured at amortised cost are initially measured at
\ntheir fair value less transaction costs, if any. After initial measurement,
\nfinancial liabilities are measured at amortised cost using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag143": {
"value": "\nRecognition and\u00a0derecognition
\nFinancial assets and\u00a0financial liabilities are recognised when the\u00a0Group
\nbecomes a party to contractual\u00a0provisions of a financial instrument.
\nRegular way purchases and sales of financial assets are recognised on
\ntrade date, being the date on which the group commits to purchase or sell
\nthe asset. Financial assets are derecognised when the contractual rights
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nto the cash flows expire, or when the financial asset and substantially all
\nof the risks and rewards are transferred. A financial liability is
\nderecognised when it is extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag163": {
"value": "\n
\n\nFinancial liabilities, like borrowings and trade and other payables, are\u00a0
\nclassified as financial\u00a0liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag164": {
"value": "\nFinancial liabilities, like borrowings and trade and other payables, are\u00a0
\nclassified as financial\u00a0liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag144": {
"value": "\nExcept for trade receivables, the Group initially measures financial assets
\nat their fair value plus transaction costs. The Group measures its trade
\nreceivables at initial\u00a0recognition on the transaction price of the revenue
\nrecognised. A trade\u00a0receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the\u00a0receivable relates only
\nto the passage of time. After initial recognition, financial assets are
\nmeasured at amortised cost using the effective interest method, less
\nallowance for expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
Impairment of financial assets
\n
A credit loss allowance is recognised\u00a0for the impairment of\u00a0financial
\n
assets. The credit loss allowance is\u00a0based on the future expected credit
\n
exposures for the financial assets. The Group only has financial assets
\n
with a short lifetime, like trade and\u00a0other receivables. The credit loss
\n
allowance may be determined for the lifetime expected credit\u00a0loss for
\n
receivables with a short lifetime (simplified approach) and is recognised
\n
within other operating expenses (if any).
\n
\u00a0
\n
Applying the simplified method, the Group uses the historical experience\u00a0
\n
of its activities, external\u00a0indicators and\u00a0forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The
\n
expected credit losses on trade receivables and\u00a0amounts to be invoiced
\n
are estimated using\u00a0a provision matrix by reference to historical\u00a0credit
\n
loss experience based on the Group\u2019s\u00a0historical credit loss experience,
\n
adjusted for factors\u00a0that are specific\u00a0to the debtors, general economic
\n
conditions and an assessment of both the current and the forecast
\n
direction of conditions at the reporting date, including time value of
\n
money where appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0
\nWhen a trade receivable becomes uncollectible, it is written off against
\nthe allowance account for doubtful debts. Subsequent recoveries of
\namounts previously written off are credited against other operating
\nexpenses.
\n\u00a0
\nThe Group writes off a\u00a0financial asset when there is information indicating
\nthat the debtor is in severe financial difficulty and there is no realistic
\nprospect of recovering the contractual cash flows. Financial assets written
\noff may still be subject to enforcement\u00a0activities under the debt\u2019s
\nrecovery procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag145": {
"value": "\n
\n\n
Impairment of financial assets
\n
A credit loss allowance is recognised\u00a0for the impairment of\u00a0financial
\n
assets. The credit loss allowance is\u00a0based on the future expected credit
\n
exposures for the financial assets. The Group only has financial assets
\n
with a short lifetime, like trade and\u00a0other receivables. The credit loss
\n
allowance may be determined for the lifetime expected credit\u00a0loss for
\n
receivables with a short lifetime (simplified approach) and is recognised
\n
within other operating expenses (if any).
\n
\u00a0
\n
Applying the simplified method, the Group uses the historical experience\u00a0
\n
of its activities, external\u00a0indicators and\u00a0forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The
\n
expected credit losses on trade receivables and\u00a0amounts to be invoiced
\n
are estimated using\u00a0a provision matrix by reference to historical\u00a0credit
\n
loss experience based on the Group\u2019s\u00a0historical credit loss experience,
\n
adjusted for factors\u00a0that are specific\u00a0to the debtors, general economic
\n
conditions and an assessment of both the current and the forecast
\n
direction of conditions at the reporting date, including time value of
\n
money where appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0
\nWhen a trade receivable becomes uncollectible, it is written off against
\nthe allowance account for doubtful debts. Subsequent recoveries of
\namounts previously written off are credited against other operating
\nexpenses.
\n\u00a0
\nThe Group writes off a\u00a0financial asset when there is information indicating
\nthat the debtor is in severe financial difficulty and there is no realistic
\nprospect of recovering the contractual cash flows. Financial assets written
\noff may still be subject to enforcement\u00a0activities under the debt\u2019s
\nrecovery procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag146": {
"value": "\nFair value
\nFair value is the\u00a0price that would be\u00a0received to sell an asset or paid\u00a0to
\ntransfer a liability in an orderly transaction between market participants
\nat the measurement date.
\n\u00a0
\nFinancial assets and\u00a0financial liabilities measured at fair value in\u00a0the
\nbalance sheet are grouped into three levels of the fair value hierarchy.
\nThe three levels\u00a0are defined\u00a0based on the observability of significant
\ninputs to the measurement, as follows:
\n- \u00a0Level 1: Quoted prices (unadjusted) in active markets for identical
\nassets or liabilities;\u00a0
\n- \u00a0Level 2: Inputs other than quoted prices included in Level 1 that are
\nobservable for the asset or liability, either directly or indirectly; or
\n- \u00a0Level 3: Unobservable\u00a0inputs for the asset or liability.
\n\u00a0
\nThe fair values of borrowings are determined by\u00a0using a discounted cash\u00a0
\nflow method, using\u00a0a discount rate that reflects the\u00a0borrowing rate as at
\nthe end of the reporting period.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag147": {
"value": "\n2.8\u00a0\u00a0Principles underlying\u00a0the consolidated statement of cash flows
\nGeneral
\nThe consolidated statement of cash flows distinguishes between
\noperating, investing and financing\u00a0activities.
\nCash flows from or used\u00a0in operating activities
\nCash flows from or used in\u00a0operating activities are calculated by the
\nindirect method, by\u00a0adjusting\u00a0the consolidated profit or loss before tax for\u00a0
\nthe effects of transactions of a non-cash nature, any deferrals or accruals
\nof past or future operating cash receipts or payments and items of income
\nor expense associated with investing or financing cash flows.
\n\u00a0
\nCash flows from or used\u00a0in investing activities
\nCash flows from or used in\u00a0investing activities are cash payments and/or\u00a0
\nreceipts from capital expenditure and acquisitions.
\n\u00a0
\nCash flows from or used\u00a0in financing activities
\nThe cash flows from or used in financing activities comprise the cash
\nreceipts and payments from the issue of\u00a0shares, borrowings drawn or
\nrepaid.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag148": {
"value": "\n3\u00a0\u00a0Significant accounting judgements and estimates
\nIn preparing these consolidated financial\u00a0statements, the Management
\nBoard has made judgements and estimates that affect the application of
\nthe Group\u2019s accounting\u00a0policies and the reported amounts of assets,
\nliabilities, income and expenses. Actual results may differ from these
\nestimates.
\n\u00a0
\n3.1\u00a0\u00a0Judgements
\n\u00a0
\nConsolidation of Stichting Beheer Derdengelden Ease2pay
\nIn 2017, Ease2pay B.V.\u00a0entered into\u00a0an agreement with Stichting Beheer
\nDerdengelden Ease2pay (\"the Foundation\"), which sets out the conditions
\nand approach that enable the Foundation to perform its statutory
\nindependent obligations. The purpose of the Foundation is to safeguard
\nmoney of users of the transaction platform to pay for their parking and
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nfuelling services. The monies safeguarded at the Foundation are readily
\navailable to pay frequent transactions, like parking and fuelling and
\nprovide every involved party a smooth process. The amounts entrusted by
\nthe users of the platform to the Foundation shall be used to pay parking
\nand fuel providers for their services. Due to the agreement, the Group
\nmay exert an influence on the Foundation\u2019s Board. It is agreed that all
\nlosses of the Foundation will be charged to Ease2pay B.V., consisting of
\noperational expenses of the Foundation (the reimbursements of Ease2pay
\nB.V. reflects income of the Foundation). Ease2pay B.V. settles the
\ntransactions on behalf of the Foundation with Foundation\u2019s
\ncounterparties.
\n\u00a0
\nThe Group has concluded, in\u00a0accordance with the consolidation
\nrequirements mentioned in note 2.3 - (i)\u00a0influence in the Board, (ii)
\nexposed to variable results and\u00a0(iii) the ability to exert an\u00a0influence on the
\nBoard to\u00a0affect Foundations\u2019 results - that\u00a0the financial information of the
\nFoundation needs to\u00a0be consolidated. The balance\u00a0sheet of the
\nFoundation shows mainly cash and cash equivalents, trade and other
\nliabilities that are presented\u00a0in the \u201cAmounts entrusted to Stichting
\nBeheer Derdengelden Ease2pay\u201d and \u201cLiabilities to Stichting Beheer\u00a0
\nDerdengelden Ease2pay\u201d in the\u00a0Group\u2019s\u00a0consolidated\u00a0statement of
\nfinancial position. The\u00a0Foundation's cash\u00a0and cash equivalents are legally
\nseparated and are only available to pay for services\u00a0provided to the users
\nof the platform (in the\u00a0line items mentioned above).\u00a0
\n\u00a0
\nPrincipal versus agent for revenue\u00a0out of settlement fees
\nThe Group has contracts with financial institutions that provide services to
\nenable payment processing, for which payment network fees are\u00a0charged.
\nThe Group has applied judgement in determining\u00a0whether it has control
\nof the full payment service before the service is transferred to its
\ncustomers and whether the Group acts as an agent or principal in relation
\nto the settlement fees charged by financial institutions.
\nThe Group is responsible for fulfilling the promise to provide payment
\ntransaction services. The Group is ultimately responsible for ensuring\u00a0that
\nthe services are\u00a0performed\u00a0and are acceptable\u00a0to the customers. The
\nGroup is thus considered to control the\u00a0full payment service.
\n\u00a0
\nFor all payments of processing settlement services that are provided to
\ncustomers, the Group retains the exposure to financial institutions and
\nthe related payment costs. As such the Group has concluded it acts as
\nprincipal for these\u00a0services purchased from financial\u00a0institutions. The
\nprocessing fees are based on these related payment costs and other
\nrelevant costs for\u00a0the processing\u00a0services. \u00a0\u00a0
\n\u00a0
\n3.2\u00a0\u00a0Estimates\u00a0
\nImpairment test of goodwill and non-current assets of Involtum\u00a0
\nOn an annual basis, the group tests whether goodwill (together with other
\nnon-current assets\u00a0of a cash-generating unit, see note 10) is subject to
\nany impairment. For\u00a0the 2023 reporting\u00a0year, the recoverable amount of
\nthe cash-generating\u00a0units was determined based on value in use
\ncalculations, which require the use of assumptions. The calculations used
\nare\u00a0cash flow projections based on financial budgets approved by
\nmanagement and a forecasting a five-year period. See note 10 for further
\ndetails on these assumptions.
\n\u00a0
\nMeasurement of the\u00a0parking services platform
\nThe Group assesses the measurement of the parking services platform
\nbased on historical cost less amortisations and impairments, if applicable,\u00a0
\nby estimating the expected future earning capacity.\u00a0See note 11 for
\nfurther details of this assessment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nMeasurement of deferred taxes
\nThe Group has obtained deferred taxes from its acquisition of Involtum
\nHolding B.V. and has a significant amount of unrecognised unused tax
\nlosses. The Group has\u00a0a history of losses and has therefore no\u00a0sufficient
\nevidence for offsetting unused taxes with possible future profits and
\nconsequently, no deferred tax assets for unused losses are recognised
\n(see note 9.3).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag149": {
"value": "\n\n4.1\u00a0\u00a0Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes
\namounts collected on behalf of third parties. The Group recognises
\nrevenue when it transfers control of the service to\u00a0a customer.
\n\u00a0
\nA performance obligation is the unit of account for revenue recognition.
\nAt contract inception, the Group\u00a0identifies the performance\u00a0obligations
\nwithin the contract. To determine\u00a0whether a promised service (or bundle
\nof services) is distinct, the Group applies judgment using\u00a0two criteria:
\n- \u00a0Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- \u00a0Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the
\npromised transfer of the good or service is separately\u00a0identifiable
\nfrom other promises in the contract.
\nBesides the other\u00a0services, the revenue of the Group consists of two\u00a0fees:
\n- \u00a0Settlement fees: A\u00a0customer obtains the right to execute transactions
\non the platform in\u00a0a specific period. This is a\u00a0performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.\u00a0
\n- \u00a0Processing fees: A customer executes transactions at one moment on
\nthe platform. This is\u00a0a performance obligation satisfied over time (in\u00a0a
\nvery short timeframe). Processing\u00a0fees are fees per transactions\u00a0and
\nare recognised when the transaction has\u00a0been executed.
\nBesides these fees, the Group provides connectors to customers to be
\nable to connect to\u00a0the platform.\u00a0These performance obligations are
\nsatisfied at a point in\u00a0time. The Group also provides other services\u00a0mainly
\nproviding power\u00a0to customers via its public connectors or maintenance of
\nthe platform to connect or provide services to customers, these
\nperformance obligations are satisfied over time.
\n\u00a0
\n\nRevenue is measured net of discounts, value added tax and other sales-
\nrelated taxes. There are no significant financing components in the
\ncontracts with customers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag172": {
"value": "\n4.1\u00a0\u00a0Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes
\namounts collected on behalf of third parties. The Group recognises
\nrevenue when it transfers control of the service to\u00a0a customer.
\n\u00a0
\nA performance obligation is the unit of account for revenue recognition.
\nAt contract inception, the Group\u00a0identifies the performance\u00a0obligations
\nwithin the contract. To determine\u00a0whether a promised service (or bundle
\nof services) is distinct, the Group applies judgment using\u00a0two criteria:
\n- \u00a0Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- \u00a0Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the
\npromised transfer of the good or service is separately\u00a0identifiable
\nfrom other promises in the contract.
\nBesides the other\u00a0services, the revenue of the Group consists of two\u00a0fees:
\n- \u00a0Settlement fees: A\u00a0customer obtains the right to execute transactions
\non the platform in\u00a0a specific period. This is a\u00a0performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.\u00a0
\n- \u00a0Processing fees: A customer executes transactions at one moment on
\nthe platform. This is\u00a0a performance obligation satisfied over time (in\u00a0a
\nvery short timeframe). Processing\u00a0fees are fees per transactions\u00a0and
\nare recognised when the transaction has\u00a0been executed.
\nBesides these fees, the Group provides connectors to customers to be
\nable to connect to\u00a0the platform.\u00a0These performance obligations are
\nsatisfied at a point in\u00a0time. The Group also provides other services\u00a0mainly
\nproviding power\u00a0to customers via its public connectors or maintenance of
\nthe platform to connect or provide services to customers, these
\nperformance obligations are satisfied over time.
\n\u00a0
\n\nRevenue is measured net of discounts, value added tax and other sales-
\nrelated taxes. There are no significant financing components in the
\ncontracts with customers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n4.2\u00a0\u00a0Revenue\u00a0
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Settlement fees | \n1,393 | \n869 | \n\n\n\n\n\n\n\n\n
\n\n| Processing fees | \n734 | \n697 | \n\n\n\n\n\n\n\n\n
\n\n| Platform revenue | \n2,127 | \n1,566 | \n\n\n\n\n\n\n\n\n
\n\n| Other services (performance obligations | \n189 | \n670 | \n\n\n\n\n\n\n\n\n
\n\n| satisfied over time) | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Other services (performance obligations | \n377 | \n1,146 | \n\n\n\n\n\n\n\n\n
\n\n| satisfied at a point-in-time) | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \n2,693 | \n3,382 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag150": {
"value": "\nRevenue is measured net of discounts, value added tax and other sales-
\nrelated taxes. There are no significant financing components in the
\ncontracts with customers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag151": {
"value": "\n4.3\u00a0\u00a0Segment\u00a0information
\nThe basis of the segment information\u00a0is the periodical assessment\u00a0of the
\nChief Operating Decision Maker (CODM). The Management Board\u00a0is
\nidentified as CODM. The Group\u2019s business model is based on its platform
\nfor parking, fuelling, Internet of Things switching, transactions and other
\n(supporting) services and are identified as one reporting segment. The
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nManagement Board also assesses\u00a0the performance of the Group also\u00a0on
\nthe basis of the complete platform. The segment\u00a0information is identical
\nto the consolidated financial information in these financial statements,
\ndue to the limited size of the reporting segment and the operations of the
\npayment platform.
\n\u00a0
\n\nSegment information is measured according to the same policy as assets,
\nliabilities, income and expenses in these consolidated financial
\nstatements. The Group is in a scale-up phase for which a strict
\nmanagement of costs is considered essential. The Management Board
\nassesses the operational costs that affect directly the Group\u2019s revenue:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of revenue | \n-1,450 | \n-2,532 | \n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n-1,150 | \n-1,107 | \n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n-713 | \n-1,533 | \n\n\n\n\n\n\n\n\n
\n\n| Total | \n-3,313 | \n-5,172 | \n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n2,693 | \n3,382 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\nRevenues of approximately EUR 1,172 thousand (2022: EUR\u00a01,565
\nthousand) are derived from a single external customer.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag165": {
"value": "\nSegment information is measured according to the same policy as assets,
\nliabilities, income and expenses in these consolidated financial
\nstatements. The Group is in a scale-up phase for which a strict
\nmanagement of costs is considered essential. The Management Board
\nassesses the operational costs that affect directly the Group\u2019s revenue:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of revenue | \n-1,450 | \n-2,532 | \n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n-1,150 | \n-1,107 | \n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n-713 | \n-1,533 | \n\n\n\n\n\n\n\n\n
\n\n| Total | \n-3,313 | \n-5,172 | \n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n2,693 | \n3,382 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\nRevenues of approximately EUR 1,172 thousand (2022: EUR\u00a01,565
\nthousand) are derived from a single external customer.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag152": {
"value": "\n5\u00a0\u00a0Cost of revenue
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Cost incurred from financial institutions related to | \n980 | \n904 | \n\n\n\n\n\n\n\n\n
\n\n| payment transactions | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Cost for power supply and other platform related | \n109 | \n511 | \n\n\n\n\n\n\n\n\n
\n\n| services | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Cost of goods sold to enable platform services | \n361 | \n1,117 | \n\n\n\n\n\n\n\n\n
\n\n | \n1,450 | \n2,532 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCost incurred from financial institutions related to payment transactions
\ninclude expenses that relate to external expenses to service these
\ntransactions. Cost for power supply and other platform related services
\ninclude expenses that relate to\u00a0external expenses for power purchases.
\nCost of goods sold to enable platform services include expenses\u00a0for new,
\nexpanding and replacing existing connectors that are sold to customers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag153": {
"value": "\n
\nMaterial accounting\u00a0policy
\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid if
\nthe Group has a present legal or constructive obligation to pay\u00a0this
\namount because of past service provided by the employee and the
\nobligation can be estimated reliably. Staff costs comprise directly
\nattributable costs of staff, Management Board and Supervisory Board
\nmembers, social security contributions,\u00a0pension contribution payments
\nand temporary staff\u00a0expenses.
\n\u00a0
\nPension contribution payments of the Group relate to\u00a0defined-
\ncontribution plans, which\u00a0are recognised as an expense when employees
\nhave rendered services entitling them to the payments.
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\nThe Group may receive government grants to compensate personnel
\nexpenses related to specific activities of employees. Grants from the
\ngovernment are recognised at their\u00a0fair values where there is a
\nreasonable assurance\u00a0that the grant will be received and the Group will
\ncomply with all conditions attached.\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag154": {
"value": "\nThe Group may receive government grants to compensate personnel
\nexpenses related to specific activities of employees. Grants from the
\ngovernment are recognised at their\u00a0fair values where there is a
\nreasonable assurance\u00a0that the grant will be received and the Group will
\ncomply with all conditions attached.\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag155": {
"value": "\n
\n
\nEmployee expenses\u00a0
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Wages and salaries | \n894 | \n756 | \n\n\n\n\n\n\n\n\n
\n\n| Social security contributions | \n160 | \n135 | \n\n\n\n\n\n\n\n\n
\n\n| Pension contribution payments | \n8 | \n7 | \n\n\n\n\n\n\n\n\n
\n\n| Other employee expenses | \n88 | \n209 | \n\n\n\n\n\n\n\n\n
\n\n | \n1,150 | \n1,107 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\nOther employee benefits include expenses of external business
\ndevelopment staff. The Group received government grants related to
\nemployee activities in the amount of EUR 17 thousand (2022: EUR 30
\nthousand) included as part of the wages and salaries.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n\nWorkforce
\nThe average number\u00a0of employees is summarised below.
\n\u00a0
\n\n
\n\n\n| Average number of FTEs | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Management | \n2.0 | \n3.8 | \n\n\n\n\n\n\n\n\n
\n\n| Platform and administrative | \n13.8 | \n10.7 | \n\n\n\n\n\n\n\n\n
\n\n | \n15.8 | \n14.5 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\nAll employees are employed in the Netherlands.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n22.3 Management and Supervisory Boards
\nManagement Board
\nThe members of the Management Board are the Ease2pay\u2019s key
\nmanagement personnel. The remuneration of the members of the
\nManagement Board is in accordance with the responsibilities of their
\nrespective positions. The different positions are weighted, considering
\naspects such as the scope and nature of responsibilities, the complexity of
\nthe management context in which they operate and the required
\nknowledge, experience and competences required. The remuneration of
\nthe members of the Management Board consists of a fixed amount. No
\nvariable, pension or other benefits were granted.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nSalaries - | \n | \nSalaries - | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nshort-term | \nTotal | \nshort-term | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n | \nemployee | \nemployee | \nemployee | \nemployee | \n\n\n\n\n\n\n\n\n\n
\n\n | \nbenefits | \nbenefits | \nbenefits | \nbenefits | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Jan H.L. Borghuis | \n88 | \n88 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Gijs J. van Lookeren Campagne | \n88 | \n88 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Maarten L. Hektor (from 19 | \n0 | \n0 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| January 2022 to 27 December 2022) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Edwin M. Noomen (from 19 | \n0 | \n0 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| January 2022 to 27 December 2022) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n176 | \n176 | \n328 | \n328 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe Management Board members are not entitled to pension premiums
\nas part of their remuneration. In the year under review, loans were not
\nprovided to the members of the Management Board members (2022: no
\nloans).
\n
\nSupervisory Board
\nIn 2023 and 2022, the members of the Supervisory Board received
\ncompensation for their work, as shown below. The compensations are
\ncommensurate with the time spent on their activities. On 30 June 2022,
\nMs Melis, Ms Terpstra, Mr Withagen and Mr De Witte were appointed
\nand Mr Fahrner and Ms Van der Veer resigned.
\n
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr W.C.H. Fahrner (until 30 June 2022) | \n0 | \n5 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms Manuela N.D. Melis (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms Marijke A.J. Terpstra (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms N. van der Veer (until 30 June 2022) | \n0 | \n5 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Heini C.A.M. Withagen (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Tom M. de Witte (from 30 June 2022) | \n15 | \n8 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n51 | \n36 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag156": {
"value": "\nOther employee benefits include expenses of external business
\ndevelopment staff. The Group received government grants related to
\nemployee activities in the amount of EUR 17 thousand (2022: EUR 30
\nthousand) included as part of the wages and salaries.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag157": {
"value": "\nWorkforce
\nThe average number\u00a0of employees is summarised below.
\n\u00a0
\n\n
\n\n\n| Average number of FTEs | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Management | \n2.0 | \n3.8 | \n\n\n\n\n\n\n\n\n
\n\n| Platform and administrative | \n13.8 | \n10.7 | \n\n\n\n\n\n\n\n\n
\n\n | \n15.8 | \n14.5 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\nAll employees are employed in the Netherlands.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag173": {
"value": "the Netherlands",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag158": {
"value": "\n7\u00a0\u00a0Other operating expenses
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n350 | \n1,117 | \n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n363 | \n416 | \n\n\n\n\n\n\n\n\n
\n\n | \n713 | \n1,533 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\nThe decrease of the other operating expenses is due to the specific
\nexpenses in 2022 related to the acquisition of Involtum. See note 25.2
\nOther expenses in the company financial statements for the disclosure of
\nthe remuneration of independent auditors.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag166": {
"value": "\n
\n\n
\n\n8\u00a0\u00a0Finance income and expenses\u00a0
\nSee note 2.7 for the relevant accounting policy.
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n41 | \n0 | \n\n\n\n\n\n\n\n\n
\n\n| Interest expenses | \n0 | \n-23 | \n\n\n\n\n\n\n\n\n
\n\n | \n41 | \n-23 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag167": {
"value": "\n
\n\n8\u00a0\u00a0Finance income and expenses\u00a0
\nSee note 2.7 for the relevant accounting policy.
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n41 | \n0 | \n\n\n\n\n\n\n\n\n
\n\n| Interest expenses | \n0 | \n-23 | \n\n\n\n\n\n\n\n\n
\n\n | \n41 | \n-23 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag168": {
"value": "\n8\u00a0\u00a0Finance income and expenses\u00a0
\nSee note 2.7 for the relevant accounting policy.
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n41 | \n0 | \n\n\n\n\n\n\n\n\n
\n\n| Interest expenses | \n0 | \n-23 | \n\n\n\n\n\n\n\n\n
\n\n | \n41 | \n-23 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag159": {
"value": "\n
\n9\u00a0\u00a0Income taxes
\n9.1\u00a0\u00a0Material accounting policy
\n\nTax expense or income recognised in\u00a0the consolidated\u00a0financial statement
\nof profit or loss comprises\u00a0the sum of deferred tax and\u00a0current tax that is
\nnot recognised in other comprehensive income or\u00a0directly in equity.
\n\u00a0
\nCurrent and deferred\u00a0taxes are calculated based on\u00a0tax rates and tax laws
\nthat were enacted or\u00a0substantively enacted by the\u00a0end of the reporting
\nperiod. Deferred tax\u00a0is the tax expected to be payable\u00a0or recoverable on
\ndifferences between the carrying amounts of assets and liabilities in the
\nfinancial statements and the corresponding tax bases used in the
\ncomputation of taxable profit and is accounted for using the liability
\nmethod. Deferred tax assets and\u00a0liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused
\ntax losses and tax\u00a0credits.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\nDeferred tax assets are recognised to the extent\u00a0that it is probable that
\ntaxable profits will be available against deductible temporary differences
\nthat can be utilised. In case of a history of recent losses exists, a deferred
\ntax asset is only recognised for unused tax losses to the extent that
\nsufficient taxable temporary differences are available or convincing other
\nevidence exists that sufficient taxable profit will be available to utilise for
\nthe unused tax losses. Such assets and liabilities are not recognised if the
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in\u00a0a transaction that
\naffects neither the taxable profit nor the accounting profit. Deferred tax
\nliabilities are not recognised if the temporary difference arises from the
\ninitial recognition of goodwill.
\n\u00a0
\nThe carrying amount of deferred tax assets is reviewed at each\u00a0reporting
\ndate and adjusted\u00a0to the extent that it\u00a0is (no longer) probable that
\nsufficient taxable profits will\u00a0be available to allow all or part of the asset
\nto be recovered.
\n\u00a0
\nDeferred tax assets and liabilities are\u00a0offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate\u00a0to income taxes levied by\u00a0the same taxation
\nauthority on either\u00a0the same taxable entity or different taxable entities
\nwhich intend to settle their\u00a0current tax assets\u00a0and liabilities either on a
\nnet basis or simultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag160": {
"value": "\nTax expense or income recognised in\u00a0the consolidated\u00a0financial statement
\nof profit or loss comprises\u00a0the sum of deferred tax and\u00a0current tax that is
\nnot recognised in other comprehensive income or\u00a0directly in equity.
\n\u00a0
\nCurrent and deferred\u00a0taxes are calculated based on\u00a0tax rates and tax laws
\nthat were enacted or\u00a0substantively enacted by the\u00a0end of the reporting
\nperiod. Deferred tax\u00a0is the tax expected to be payable\u00a0or recoverable on
\ndifferences between the carrying amounts of assets and liabilities in the
\nfinancial statements and the corresponding tax bases used in the
\ncomputation of taxable profit and is accounted for using the liability
\nmethod. Deferred tax assets and\u00a0liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused
\ntax losses and tax\u00a0credits.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag161": {
"value": "\n
\n\n9.2\u00a0\u00a0Income tax recognised in profit or\u00a0loss
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Current tax benefits or expenses(-) | \n0 | \n0 | \n\n\n\n\n\n\n\n\n
\n\n| Deferred tax benefits or expenses(-) | \n109 | \n-371 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax income or expense(-) | \n109 | \n-371 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\nReconciliation of the effective income tax rate
\nA tax rate of 19.0% (2022: 15.0%) is applicable to\u00a0profits with a threshold
\nof EUR 200 thousand\u00a0(2022: EUR 395\u00a0thousand). Profits exceeding this
\namount are subject\u00a0to a tax rate\u00a0of 25.8% (2022: 25.8%). \u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nThe income tax expense or\u00a0benefit for the year reconciled to the
\naccounting loss is as follows:
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Loss before income tax | \n-1,478 | \n-26,446 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax benefit calculated at 25.8% Dutch income | \n381 | \n6,823 | \n\n\n\n\n\n\n\n\n
\n\n| tax rate | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Effect of lower tax rate for income up to EUR 200 | \n-14 | \n-43 | \n\n\n\n\n\n\n\n\n
\n\n| thousand (2022: EUR 395 thousand) | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Remeasurement deferred tax asset of unused tax losses | \n0 | \n-457 | \n\n\n\n\n\n\n\n\n
\n\n| Tax losses not eligible to recognise deferred tax assets | \n-258 | \n-6,694 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax income or\u00a0expense (-) | \n109 | \n-371 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00a0
\n9.3\u00a0\u00a0Deferred taxes\u00a0
\nThe changes in deferred taxes are summarised below.
\n\u00a0
\n\u00a0\u00a0
\n\n
\n\n\n| 2023 | \nAs at | \n | \nAs at | \n\n\n\n\n\n\n\n\n
\n\n| EUR thousands | \n1 January | \nProfit or loss | \n31 December | \n\n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n-462 | \n60 | \n-402 | \n\n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-110 | \n49 | \n-61 | \n\n\n\n\n\n\n\n\n
\n\n | \n-572 | \n109 | \n-463 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| 2022 | \nAs at | \nBusiness | \n | \nAs at | \n\n\n\n\n
\n\n| EUR thousands | \n1 January | \ncombinations | \nProfit or loss | \n31 December | \n\n\n\n\n
\n\n| Intangible assets | \n0 | \n-507 | \n45 | \n-462 | \n\n\n\n\n
\n\n| Property, plant and | \n0 | \n-151 | \n41 | \n-110 | \n\n\n\n\n
\n\n| equipment | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Unused tax losses | \n0 | \n457 | \n-457 | \n0 | \n\n\n\n\n
\n\n | \n0 | \n-201 | \n-371 | \n-572 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nSome EUR 81 thousand of the deferred tax liabilities is expected to be
\nreleased within one year (2022: EUR 100 thousand). In 2022, the deferred
\ntax for unused tax loses arisen at the acquisition of Involtum were
\nremeasured at nil based on the existing historical tax losses of both
\nEase2pay and Involtum.
\n
\nExpiry period of unrecognised tax losses
\nUnused tax losses are not recognised due to the advancing negative
\nresults of the Group in the year under review and losses in previous years.
\nThe Dutch tax losses are carried-forward unlimitedly and can compensate
\nfor at least EUR 1 million, if any, or to a maximum of 50% of the taxable
\nprofit per year less EUR 1 million. This mechanism prevents leakage of tax
\nlosses, but a longer period is needed to compensate all losses. The tax
\nlosses are summarised hereafter.
\n
\n\n
\n\n\n| Expiration of the unrecognised deferred taxes | \n | \n | \n\n\n\n\n
\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n
\n\n| Unlimited | \n12,828 | \n12,825 | \n\n\n\n\n
\n\n | \n12,828 | \n12,825 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nAs from 2023, a tax rate of 19% (2022: 15%) has been applied to the
\nunused tax losses for results of EUR 200 thousand per year (2022:
\nEUR 395 thousand per year) and 25.8% to profits above this threshold
\n(2022: 25.8%). Based on the tax rate of 25.8%, the unrecognised tax losses
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nrepresent a tax asset of EUR 3,290 thousand (2022: EUR 3,191 thousand,
\nbased on a tax rate of 25.8%).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag162": {
"value": "\n9.2\u00a0\u00a0Income tax recognised in profit or\u00a0loss
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Current tax benefits or expenses(-) | \n0 | \n0 | \n\n\n\n\n\n\n\n\n
\n\n| Deferred tax benefits or expenses(-) | \n109 | \n-371 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax income or expense(-) | \n109 | \n-371 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\nReconciliation of the effective income tax rate
\nA tax rate of 19.0% (2022: 15.0%) is applicable to\u00a0profits with a threshold
\nof EUR 200 thousand\u00a0(2022: EUR 395\u00a0thousand). Profits exceeding this
\namount are subject\u00a0to a tax rate\u00a0of 25.8% (2022: 25.8%). \u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe income tax expense or\u00a0benefit for the year reconciled to the
\naccounting loss is as follows:
\n\u00a0
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n| Loss before income tax | \n-1,478 | \n-26,446 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax benefit calculated at 25.8% Dutch income | \n381 | \n6,823 | \n\n\n\n\n\n\n\n\n
\n\n| tax rate | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Effect of lower tax rate for income up to EUR 200 | \n-14 | \n-43 | \n\n\n\n\n\n\n\n\n
\n\n| thousand (2022: EUR 395 thousand) | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Remeasurement deferred tax asset of unused tax losses | \n0 | \n-457 | \n\n\n\n\n\n\n\n\n
\n\n| Tax losses not eligible to recognise deferred tax assets | \n-258 | \n-6,694 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax income or\u00a0expense (-) | \n109 | \n-371 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n\u00a0\u00a0
\n\u00a0\u00a0
\n\u00a0
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag176": {
"value": "\nGoodwill is initially measured at cost, as the excess of the sum of the
\nconsideration transferred over the net of the acquisition-date amounts of
\nthe identifiable assets acquired and the liabilities assumed. After initial
\nrecognition, goodwill is measured at cost less accumulated impairments,
\nif any (see note 2.6).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag177": {
"value": "\n
\n
\n\n
\n\n\n| Changes in goodwill | \n | \n | \n\n\n\n\n
\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n
\n\n| As at 1 January | \n | \n | \n\n\n\n\n
\n\n| Cost | \n24,979 | \n0 | \n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n0 | \n\n\n\n\n
\n\n| Balance as at 1 January | \n1,213 | \n0 | \n\n\n\n\n
\n\n| Acquired in business combinations | \n0 | \n24,979 | \n\n\n\n\n
\n\n| Impairment losses | \n0 | \n-23,766 | \n\n\n\n\n
\n\n| Changes in the year | \n0 | \n1,213 | \n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n1,213 | \n1,213 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\nImpairment test of non-financial non-current assets
\n\nThe recoverable amount is determined based on value-in-use
\ncalculations, covering a detailed five-year forecast, followed by an
\nextrapolation of expected cash flows using a declining growth rate
\ndetermined by management. The present value of the expected cash
\nflows of each unit is determined by applying a suitable discount rate
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nreflecting current market assessments of the time value of money and
\nrisks specific to the segment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nAssumptions used
\nThe Group distinguishes two cash generating units:
\n- NomadPower and related services: a service line with activities for
\nelectricity supply and charging infrastructure and digital payment for
\nself-service in ports, truck parks, camp sites, marinas and carwashes;
\nand
\n- Communication with devices connected: a services line with activities
\nto activate and deactivate washing machines, dryers and/or other
\nequipment for among others launderette via the platform. The total
\ngoodwill relates to this cash generating unit.
\n
\nThe value in use of the cash generating units NomadPower and related
\nservices and Communication with devices connected are based on the
\ncash flow projections reflect increasing profit margins in the forecast five-
\nyear period. After this period the cash flows are extrapolated. No
\nexpected efficiency improvements have been considered and prices and
\nwages reflect publicly available forecasts of inflation in the industry over
\nthe forecast five-year period. Management is currently not aware of any
\nother reasonably possible changes to key assumptions that would cause a
\ncash-generating unit\u2019s carrying amount to exceed its recoverable amount.
\nThe discount rate and long-term growth rate are shown below.
\n
\n
\n\n
\n\n\n | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n
\n\n | \n2023 | \n2022 | \n2023 | \n2022 | \n\n\n\n\n
\n\n| Communication with devices connected | \n16.6% | \n17.5% | \n2.2% | \n2.4% | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\nResults impairment test
\nThe allocation of goodwill to the cash generating units is showed
\nhereafter.
\n
\n\n
\n\n\n| Carrying amount of goodwill | \n2023 | \n2022 | \n\n\n\n\n
\n\n| EUR thousands | \n | \n | \n\n\n\n\n
\n\n| Communication with devices connected | \n1,213 | \n1,213 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\nIn 2022, all the goodwill allocated to the cash generating unit
\nNomadPower and related services was impaired amounting to EUR 23.8
\nmillion. The main cause of the impairment was the cancelation of further
\nexpansions of Group\u2019s charging station network for trucks. The Group
\ndecided focusing on its switching platform, at least for the medium term.
\nThe expansion of charging stations requires additional capital. During the
\nsecond half of 2022, it became clear that the Group was unable to obtain
\nsufficient capital for this expansion. In the year 2022, significant
\nchallenges arose in this context, such as the higher and volatile power
\nprices, which required higher capital requirements for a company in this
\nindustry, and high inflation, which substantially increased the capital
\nrequired for such an investment. The Group decided to optimise the
\nprocesses of these activities and aim for further growth of the platform
\nswitching services. This resulted in lower expected future cash inflows,
\nsignificantly lower to make up the purchase price of this part of Involtum
\nHolding B.V. In 2022, the cash generating unit of NomadPower and its
\nrelated services had a value in use of EUR 1.1 million and equaled its
\ncarrying amount after impairment of goodwill.
\n
\nThe value in use of the cash generating unit Communication with devices
\nconnected is EUR 5 million (2022: EUR 2.5 million) and the carrying
\namount of the related assets is EUR 2.2 million (2022: EUR 2.3 million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nSensitivity
\nAs at 31 December 2023, the cash generating unit Communication with
\ndevices connected has sufficient headroom for possible changes in key
\nassumptions. The cash generating unit Communication with devices
\nconnected would not be impaired if the discount rate increases by 1% (no
\nimpairment if the discount rates increased 1%). The sensitivity assessment
\nfor 2022 was:
\n
\n
\n
\n\n
\n\n\n| Cash generating unit: Communication with | \n | \n | \nLong-term | \n\n\n\n\n
\n\n| devices connected | \n | \nDiscount rate | \ngrowth | \n\n\n\n\n
\n\n| EUR thousands | \nHeadroom | \nchange of 1% | \nchange of 0.5% | \n\n\n\n\n
\n\n| 2022 | \n0.2 | \n0.4 | \n0.1 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag208": {
"value": "\nImpairment test of non-financial non-current assets
\n\nThe recoverable amount is determined based on value-in-use
\ncalculations, covering a detailed five-year forecast, followed by an
\nextrapolation of expected cash flows using a declining growth rate
\ndetermined by management. The present value of the expected cash
\nflows of each unit is determined by applying a suitable discount rate
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nreflecting current market assessments of the time value of money and
\nrisks specific to the segment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nAssumptions used
\nThe Group distinguishes two cash generating units:
\n- NomadPower and related services: a service line with activities for
\nelectricity supply and charging infrastructure and digital payment for
\nself-service in ports, truck parks, camp sites, marinas and carwashes;
\nand
\n- Communication with devices connected: a services line with activities
\nto activate and deactivate washing machines, dryers and/or other
\nequipment for among others launderette via the platform. The total
\ngoodwill relates to this cash generating unit.
\n
\nThe value in use of the cash generating units NomadPower and related
\nservices and Communication with devices connected are based on the
\ncash flow projections reflect increasing profit margins in the forecast five-
\nyear period. After this period the cash flows are extrapolated. No
\nexpected efficiency improvements have been considered and prices and
\nwages reflect publicly available forecasts of inflation in the industry over
\nthe forecast five-year period. Management is currently not aware of any
\nother reasonably possible changes to key assumptions that would cause a
\ncash-generating unit\u2019s carrying amount to exceed its recoverable amount.
\nThe discount rate and long-term growth rate are shown below.
\n
\n
\n\n
\n\n\n | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n
\n\n | \n2023 | \n2022 | \n2023 | \n2022 | \n\n\n\n\n
\n\n| Communication with devices connected | \n16.6% | \n17.5% | \n2.2% | \n2.4% | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\nResults impairment test
\nThe allocation of goodwill to the cash generating units is showed
\nhereafter.
\n
\n\n
\n\n\n| Carrying amount of goodwill | \n2023 | \n2022 | \n\n\n\n\n
\n\n| EUR thousands | \n | \n | \n\n\n\n\n
\n\n| Communication with devices connected | \n1,213 | \n1,213 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\nIn 2022, all the goodwill allocated to the cash generating unit
\nNomadPower and related services was impaired amounting to EUR 23.8
\nmillion. The main cause of the impairment was the cancelation of further
\nexpansions of Group\u2019s charging station network for trucks. The Group
\ndecided focusing on its switching platform, at least for the medium term.
\nThe expansion of charging stations requires additional capital. During the
\nsecond half of 2022, it became clear that the Group was unable to obtain
\nsufficient capital for this expansion. In the year 2022, significant
\nchallenges arose in this context, such as the higher and volatile power
\nprices, which required higher capital requirements for a company in this
\nindustry, and high inflation, which substantially increased the capital
\nrequired for such an investment. The Group decided to optimise the
\nprocesses of these activities and aim for further growth of the platform
\nswitching services. This resulted in lower expected future cash inflows,
\nsignificantly lower to make up the purchase price of this part of Involtum
\nHolding B.V. In 2022, the cash generating unit of NomadPower and its
\nrelated services had a value in use of EUR 1.1 million and equaled its
\ncarrying amount after impairment of goodwill.
\n
\nThe value in use of the cash generating unit Communication with devices
\nconnected is EUR 5 million (2022: EUR 2.5 million) and the carrying
\namount of the related assets is EUR 2.2 million (2022: EUR 2.3 million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nSensitivity
\nAs at 31 December 2023, the cash generating unit Communication with
\ndevices connected has sufficient headroom for possible changes in key
\nassumptions. The cash generating unit Communication with devices
\nconnected would not be impaired if the discount rate increases by 1% (no
\nimpairment if the discount rates increased 1%). The sensitivity assessment
\nfor 2022 was:
\n
\n
\n
\n\n
\n\n\n| Cash generating unit: Communication with | \n | \n | \nLong-term | \n\n\n\n\n
\n\n| devices connected | \n | \nDiscount rate | \ngrowth | \n\n\n\n\n
\n\n| EUR thousands | \nHeadroom | \nchange of 1% | \nchange of 0.5% | \n\n\n\n\n
\n\n| 2022 | \n0.2 | \n0.4 | \n0.1 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag178": {
"value": "\nMaterial accounting policy
\nIntangible assets represent the payment transaction platform (the
\n\u201cplatform\u201d) that provides services for the settlement of parking and
\nfuelling, Internet of Things switching, transaction platform and other
\nservices. Intangible assets acquired in a business combination are
\nrecognised separately from goodwill and are initially recognised at their
\nfair values at the acquisition date (which is regarded as their cost). After
\ninitial recognition, intangible assets acquired in a business combination
\nare reported at cost less accumulated amortisation and accumulated
\nimpairment losses, if any. Amortisation is recognised on a straight-line
\nbasis over the useful life of the asset.
\n
\nIntangible assets arising from development are recognised provided that
\nthe following criteria are met (i) the development costs can be measured
\nreliably, (ii) the activities are technically and commercially feasible, (iii)
\nthe Group intends to and has sufficient resources to complete the project,
\n(iv) the Group has the ability to use or sell the software, and (iv) the
\nactivities will likely generate future economic benefits. Development costs
\nnot meeting these criteria for capitalisation are expensed as incurred.
\n
\nIntangible assets arising from development or acquired separately are
\nmeasured at cost less accumulated amortisation and accumulated
\nimpairment losses, if any. Amortisation is recognised on a straight-line
\nbasis over the useful life of the asset. The useful life and amortisation
\nmethod are reviewed at the end of each reporting period.
\n
\nIntangible assets are derecognised upon disposal, or when no future
\neconomic benefits are expected from their use or disposal. Any resulting
\ngain or loss is measured as the difference between the net disposal
\nproceeds and the carrying amount of the asset and is recognised in profit
\nor loss when the asset is derecognised.
\n
\nResearch and development expenses
\nThe Group has incurred EUR 448 thousand for research and development
\nexpenses (2022: EUR 247 thousand).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag179": {
"value": "Afterinitial recognition, intangible assets acquired in a business combinationare reported at cost less accumulated amortisation and accumulatedimpairment losses, if any. Amortisation is recognised on a straight-linebasis over the useful life of the asset.Intangible assets arising from development or acquired separately aremeasured at cost less accumulated amortisation and accumulatedimpairment losses, if any. Amortisation is recognised on a straight-linebasis over the useful life of the asset.Depreciation is calculatedfrom the date an asset becomes available for use and is determined on astraight-line basis over the estimated useful life of each part of an item ofproperty, plant and equipment. The depreciation method, useful lives andresidual values are reviewed annually.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag205": {
"value": "\n\n
\n\n\n| Changes in intangible assets | \n | \n | \n | \n\n\n\n\n
\n\n | \nPlatform | \nCustomer | \nTotal | \n\n\n\n\n
\n\n| EUR thousands | \ntechnology | \nrelationships | \n | \n\n\n\n\n
\n\n| As at 1 January 2023 | \n | \n | \n | \n\n\n\n\n
\n\n| Cost | \n4,159 | \n1,195 | \n5,354 | \n\n\n\n\n
\n\n| Accumulated amortisation | \n-1,288 | \n-120 | \n-1,408 | \n\n\n\n\n
\n\n| Carrying amount as at 1 January 2023 | \n2,871 | \n1,075 | \n3,946 | \n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n
\n\n| Amortisation charge | \n-579 | \n-120 | \n-699 | \n\n\n\n\n
\n\n | \n-579 | \n-120 | \n-699 | \n\n\n\n\n
\n\n| As at 31 December 2023 | \n | \n | \n | \n\n\n\n\n
\n\n| Cost | \n4,159 | \n1,195 | \n5,354 | \n\n\n\n\n
\n\n| Accumulated amortisation | \n-1,867 | \n-240 | \n-2,107 | \n\n\n\n\n
\n\n| Carrying amount as at 31 December 2023 | \n2,292 | \n955 | \n3,247 | \n\n\n\n\n
\n\n| Useful life in years | \n5 - 10 | \n10 | \n | \n\n\n\n\n
\n\n| Remaining useful life in years | \n3 - 7 | \n8 | \n | \n\n\n\n\n
\n\n| As at 1 January 2022 | \n | \n | \n | \n\n\n\n\n
\n\n| Cost | \n2,529 | \n0 | \n2,529 | \n\n\n\n\n
\n\n| Accumulated amortisation | \n-710 | \n0 | \n-710 | \n\n\n\n\n
\n\n| Carrying amount as at 1 January 2022 | \n1,819 | \n0 | \n1,819 | \n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n
\n\n| Acquired through business combination | \n1,630 | \n1,195 | \n2,825 | \n\n\n\n\n
\n\n| Amortisation charge | \n-578 | \n-120 | \n-698 | \n\n\n\n\n
\n\n | \n1,052 | \n1,075 | \n2,127 | \n\n\n\n\n
\n\n| As at 31 December 2022 | \n | \n | \n | \n\n\n\n\n
\n\n| Cost | \n4,159 | \n1,195 | \n5,354 | \n\n\n\n\n
\n\n| Accumulated amortisation | \n-1,288 | \n-120 | \n-1,408 | \n\n\n\n\n
\n\n| Carrying amount as at 31 December 2022 | \n2,871 | \n1,075 | \n3,946 | \n\n\n\n\n
\n\n| Remaining useful life in years | \n4 - 8 | \n9 | \n | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag180": {
"value": "\nMaterial accounting policy
\nProperty, plant and equipment relate to energy charging connections and
\nother equipment and are measured at cost less accumulated depreciation
\nand accumulated impairment losses, if any. Depreciation is calculated
\nfrom the date an asset becomes available for use and is determined on a
\nstraight-line basis over the estimated useful life of each part of an item of
\nproperty, plant and equipment. The depreciation method, useful lives and
\nresidual values are reviewed annually.
\n
\nAn asset is derecognised upon disposal or when no future economic
\nbenefits are expected to arise from its continued use. Any resulting gain
\nor loss is measured as the difference between the sales proceeds and the
\ncarrying amount of the asset and is recognised in profit or loss when the
\nasset is derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag181": {
"value": "\n\n
\n\n\n| Changes in other equipment | \n | \n | \n\n\n\n\n
\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n
\n\n| As at 1 January | \n | \n | \n\n\n\n\n
\n\n| Cost | \n607 | \n6 | \n\n\n\n\n
\n\n| Accumulated depreciation | \n-173 | \n-4 | \n\n\n\n\n
\n\n| Carrying amount as at 1 January | \n434 | \n2 | \n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n\n\n\n\n
\n\n| Acquired through business combination | \n0 | \n595 | \n\n\n\n\n
\n\n| Additions | \n11 | \n6 | \n\n\n\n\n
\n\n| Depreciation charge | \n-200 | \n-169 | \n\n\n\n\n
\n\n | \n-189 | \n432 | \n\n\n\n\n
\n\n| As at 31 December | \n | \n | \n\n\n\n\n
\n\n| Cost | \n618 | \n607 | \n\n\n\n\n
\n\n| Accumulated depreciation | \n-373 | \n-173 | \n\n\n\n\n
\n\n| Carrying amount as at 31 December | \n245 | \n434 | \n\n\n\n\n
\n\n| Useful life in years | \n2 - 5 | \n2 - 5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIn 2023, the depreciation expenses include an impairment loss of EUR 71
\nthousand (2022: EUR 49 thousand) for some items of other equipment
\ndue to damages.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag182": {
"value": "\n13 Trade and other receivables
\nSee note 2.7 for the material accounting policy.
\n
\n\n
\n\n\n| EUR thousands As at 31 December | \n2023 | \n2022 | \n\n\n\n\n
\n\n| Trade receivables | \n338 | \n276 | \n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n754 | \n422 | \n\n\n\n\n
\n\n| Amounts to be invoiced | \n138 | \n162 | \n\n\n\n\n
\n\n| Value added tax receivable | \n1 | \n110 | \n\n\n\n\n
\n\n| Other receivables and accruals | \n111 | \n324 | \n\n\n\n\n
\n\n | \n1,342 | \n1,294 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe aging of the trade receivable is shown below.
\n
\n
\n\n
\n\n\n| As at 31 December 2023 | \n | \nCredit loss | \nCarrying | \n\n\n\n
\n\n| EUR thousands | \nGross amount | \nallowance | \namount | \n\n\n\n
\n\n| Not past due | \n241 | \n0 | \n241 | \n\n\n\n
\n\n| 0 to 30 days | \n95 | \n0 | \n95 | \n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n
\n\n| More than 60 days | \n3 | \n-3 | \n0 | \n\n\n\n
\n\n| Total | \n343 | \n-5 | \n338 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| As at 31 December 2022 | \n | \nCredit loss | \nCarrying | \n\n\n\n
\n\n| EUR thousands | \nGross amount | \nallowance | \namount | \n\n\n\n
\n\n| Not past due | \n193 | \n0 | \n193 | \n\n\n\n
\n\n| 0 to 30 days | \n30 | \n0 | \n30 | \n\n\n\n
\n\n| 30 to 60 days | \n8 | \n0 | \n8 | \n\n\n\n
\n\n| More than 60 days | \n47 | \n-2 | \n45 | \n\n\n\n
\n\n| Total | \n278 | \n-2 | \n276 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe credit risk of the trade receivables is limited for the parking and
\nfuelling payment processing, as most receivables are paid from the
\namounts entrusted to Stichting Beheer Derdengelden Ease2pay of the
\nfoundation. For the services of the Internet of Things switching and
\ntransaction platform and other goods provided, the Group has direct
\nreceivables from its customers. Merchants bear the credit risk of
\nreceivables outstanding for merchants.
\n
\nThe movement of the credit loss allowance is summarised below.
\n
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n
\n\n| Balance as at 1 January | \n2 | \n0 | \n\n\n\n
\n\n| Additions | \n3 | \n2 | \n\n\n\n
\n\n| Balance as at 31 December | \n5 | \n2 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag183": {
"value": "\n14 Amounts entrusted to Stichting Beheer Derdengelden Ease2pay
\nSee note 2.7 for the material accounting policy.
\n
\nAmounts entrusted to Stichting Beheer Derdengelden Ease2pay are
\namounts received for the services of the providers of parking and fuelling
\nservices and amount to EUR 944 thousand (2022: EUR 747 thousand). The
\namounts are separated in an entity segregated from the Group, the
\nfoundation, Stichting Beheer Derdengelden Ease2pay (the Foundation), to
\npay the service providers (for parking and fuelling) when their services are
\nprovided to customers using the platform.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag184": {
"value": "\n15 Cash and cash equivalents
\nSee note 2.7 for the material accounting policy.
\n
\nThe cash and cash equivalents amounting to EUR 2,669 thousand (2022:
\nEUR 3,378 thousand) were available to the Group without any restrictions
\n(2022: no restrictions). The Group does not receive or pay interest on its
\ncash and cash equivalents, except for amounts held on a deposited
\naccount (interest rate received as at 31 December 2023 of \u20acSTR less
\n1,25%; 2022: 0.0%). Note 21.1 sets out the credit risk of the
\ncounterparties with regard to the amounts of cash and cash equivalents.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag185": {
"value": "\n
\n16 Equity
\n16.1 Equity
\n\nMaterial accounting policy
\nShare capital
\nOrdinary share capital is classified as share capital. The authorised share
\ncapital is the maximum capital that the Company can issue under the
\nterms of the Company\u2019s Articles of Association.
\n
\nShare premium
\nShare premium is the excess of the amount received by the Company over
\nand above the nominal value of its shares issued. Incremental costs
\ndirectly attributable to the issue of new shares are shown in shareholders\u2019
\nequity as a deduction, net of tax, from the proceeds and are presented in
\nshare premium.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nChanges in shares issued
\nThe authorised share capital of EUR 11.0 million (2022: EUR 11.0 million)
\nis divided into 110,000,000 ordinary shares with a par value of EUR 0.10
\n(2022: 110,000,000 ordinary shares with a par value of EUR 0.10). The
\nissued share capital is summarised below.
\n
\n\n
\n\n\n| Number of ordinary shares issued and fully paid | \n2023 | \n2022 | \n\n\n\n
\n\n| Issued shares as at 1 January | \n23,542,215 | \n10,550,208 | \n\n\n\n
\n\n| Issued shares in the year | \n0 | \n12,992,007 | \n\n\n\n
\n\n| Issued shares as at 31 December | \n23,542,215 | \n23,542,215 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\nChanges in 2022
\nOn 19 January 2022, the Group obtained control over Involtum Holding
\nB.V. by acquiring all of the shares of Involtum Holding B.V. and transferred
\n10,714,792 new issued shares of Ease2pay N.V. to the sellers valued at
\nEUR 27.6 million.
\n
\nOn 19 January 2022, the Group successfully completed a private
\nplacement share issuance to a group of majority shareholders. The Group
\nissued 2,108,344 shares of EUR 3.02 each, resulting in cash proceeds of
\nEUR 6,375 thousand. The emission price was based on the weighted
\ntrade-volume average price of ordinary shares on Euronext Amsterdam
\nover a period of 90 days before the Group\u2019s press release on
\n29 November 2021.
\n
\nOn 19 January 2022, the Group converted its liability of its credit facility of
\nEUR 509 thousand including accrued interest into 168,871 shares of
\nEUR 3.02 each.
\n
\nIn 2022, the Group incurred cost for the share issuance amounting to
\nEUR 396 thousand in the year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nSee the consolidated statement of changes in equity for changes in the
\nequity components in the year and see note 28.1 of the company financial
\nstatements for more detailed information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag186": {
"value": "\nMaterial accounting policy
\nShare capital
\nOrdinary share capital is classified as share capital. The authorised share
\ncapital is the maximum capital that the Company can issue under the
\nterms of the Company\u2019s Articles of Association.
\n
\nShare premium
\nShare premium is the excess of the amount received by the Company over
\nand above the nominal value of its shares issued. Incremental costs
\ndirectly attributable to the issue of new shares are shown in shareholders\u2019
\nequity as a deduction, net of tax, from the proceeds and are presented in
\nshare premium.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag188": {
"value": "\n
\n\nChanges in shares issued
\nThe authorised share capital of EUR 11.0 million (2022: EUR 11.0 million)
\nis divided into 110,000,000 ordinary shares with a par value of EUR 0.10
\n(2022: 110,000,000 ordinary shares with a par value of EUR 0.10). The
\nissued share capital is summarised below.
\n
\n\n
\n\n\n| Number of ordinary shares issued and fully paid | \n2023 | \n2022 | \n\n\n\n
\n\n| Issued shares as at 1 January | \n23,542,215 | \n10,550,208 | \n\n\n\n
\n\n| Issued shares in the year | \n0 | \n12,992,007 | \n\n\n\n
\n\n| Issued shares as at 31 December | \n23,542,215 | \n23,542,215 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\nChanges in 2022
\nOn 19 January 2022, the Group obtained control over Involtum Holding
\nB.V. by acquiring all of the shares of Involtum Holding B.V. and transferred
\n10,714,792 new issued shares of Ease2pay N.V. to the sellers valued at
\nEUR 27.6 million.
\n
\nOn 19 January 2022, the Group successfully completed a private
\nplacement share issuance to a group of majority shareholders. The Group
\nissued 2,108,344 shares of EUR 3.02 each, resulting in cash proceeds of
\nEUR 6,375 thousand. The emission price was based on the weighted
\ntrade-volume average price of ordinary shares on Euronext Amsterdam
\nover a period of 90 days before the Group\u2019s press release on
\n29 November 2021.
\n
\nOn 19 January 2022, the Group converted its liability of its credit facility of
\nEUR 509 thousand including accrued interest into 168,871 shares of
\nEUR 3.02 each.
\n
\nIn 2022, the Group incurred cost for the share issuance amounting to
\nEUR 396 thousand in the year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nSee the consolidated statement of changes in equity for changes in the
\nequity components in the year and see note 28.1 of the company financial
\nstatements for more detailed information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag187": {
"value": "\nChanges in shares issued
\nThe authorised share capital of EUR 11.0 million (2022: EUR 11.0 million)
\nis divided into 110,000,000 ordinary shares with a par value of EUR 0.10
\n(2022: 110,000,000 ordinary shares with a par value of EUR 0.10). The
\nissued share capital is summarised below.
\n
\n\n
\n\n\n| Number of ordinary shares issued and fully paid | \n2023 | \n2022 | \n\n\n\n
\n\n| Issued shares as at 1 January | \n23,542,215 | \n10,550,208 | \n\n\n\n
\n\n| Issued shares in the year | \n0 | \n12,992,007 | \n\n\n\n
\n\n| Issued shares as at 31 December | \n23,542,215 | \n23,542,215 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\nChanges in 2022
\nOn 19 January 2022, the Group obtained control over Involtum Holding
\nB.V. by acquiring all of the shares of Involtum Holding B.V. and transferred
\n10,714,792 new issued shares of Ease2pay N.V. to the sellers valued at
\nEUR 27.6 million.
\n
\nOn 19 January 2022, the Group successfully completed a private
\nplacement share issuance to a group of majority shareholders. The Group
\nissued 2,108,344 shares of EUR 3.02 each, resulting in cash proceeds of
\nEUR 6,375 thousand. The emission price was based on the weighted
\ntrade-volume average price of ordinary shares on Euronext Amsterdam
\nover a period of 90 days before the Group\u2019s press release on
\n29 November 2021.
\n
\nOn 19 January 2022, the Group converted its liability of its credit facility of
\nEUR 509 thousand including accrued interest into 168,871 shares of
\nEUR 3.02 each.
\n
\nIn 2022, the Group incurred cost for the share issuance amounting to
\nEUR 396 thousand in the year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nSee the consolidated statement of changes in equity for changes in the
\nequity components in the year and see note 28.1 of the company financial
\nstatements for more detailed information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag189": {
"value": "\n16.2 Basic and diluted loss per share
\nThe loss per share is based on the weighted average number of shares.
\n
\n\n
\n\n\n| For the year ended 31 December | \n2023 | \n2022 | \n\n\n\n
\n\n| Balance on 1 January (in thousand shares) | \n23,542 | \n10,550 | \n\n\n\n
\n\n| Weighted effect of shares issued in the year (in | \n0 | \n12,316 | \n\n\n\n
\n\n| thousand shares) | \n | \n | \n\n\n\n
\n\n| Weighted average number of shares for the period | \n23,542 | \n22,866 | \n\n\n\n
\n\n| Loss after tax attributable to shareholders (in | \n-1,369 | \n-26,817 | \n\n\n\n
\n\n| EUR thousand) | \n | \n | \n\n\n\n
\n\n| Basic and diluted loss per share (in EUR) | \n-0.06 | \n-1.17 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag190": {
"value": "\n16.3 Capital management
\nThe Group's policy is to maintain an adequate capital position to retain
\nthe confidence of its customers, investors, creditors and the financial
\nmarkets and enable future development and growth of its business
\nactivities. The Management Board monitors the capital defined by the
\nGroup as shareholders' equity, EUR 6.9 million on 31 December 2023
\n(2022: EUR 8.2 million). The Management Board also monitors events in
\nrelation to the development phase of the Group's business. The current
\nscale-up phase is not suitable for setting rigid quantitative targets. The
\nManagement Board strives for a balanced development for the further
\nrollout of the platform and activities, resulting in future growth of the
\nGroup's earnings. In the year under review, the Group's capital
\nmanagement approach has not changed. The Group is not subject to any
\nexternally imposed capital requirements.
\nOn 31 December 2023, the ratio of liabilities of EUR 2.8 million (2022:
\nEUR 2.8 million) to equity of EUR 6.9 million (2022: EUR 8.2 million) was
\n0.41 (2022: 0.34). The change is due to the loss in the financial year.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag191": {
"value": "\n17 Borrowings
\nSee note 2.7 for the material accounting policy.
\n
\nChanges in borrowings
\n
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n
\n\n| Balance as at 1 January | \n0 | \n509 | \n\n\n\n
\n\n| Borrowings converted into equity (see note 16.1) | \n0 | \n-509 | \n\n\n\n
\n\n| Balance as at 31 December | \n0 | \n0 | \n\n\n\n
\n\n| Current borrowings as at 31 December | \n0 | \n0 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nOn 19 January 2022, the Group converted its liability of this credit facility
\nof EUR 509 thousand including accrued interest into equity (see note
\n16.1). This facility had an end date of 30 June 2022 and was provided on
\n18 December 2019 and extended on 29 April 2021. The interest rate of
\nthe facility was 5.0% per annum.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag192": {
"value": "\n18 Liabilities Stichting Beheer Derdengelden Ease2pay
\nSee note 2.7 for the material accounting policy.
\n
\nThe liabilities of Stichting Beheer Derdengelden Ease2pay are summarised
\nbelow.
\n
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n
\n\n| Amounts from users of the platform to be used to pay | \n374 | \n322 | \n\n\n\n
\n\n| parking and fuel providers (EGI credits) | \n | \n | \n\n\n\n
\n\n| Amounts payable to providers of parking services or | \n567 | \n428 | \n\n\n\n
\n\n| fuel (merchants) | \n | \n | \n\n\n\n
\n\n | \n941 | \n750 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag193": {
"value": "\n19 Trade and other liabilities
\nSee note 2.7 for the material accounting policy.
\n
\n\n
\n\n\n| EUR thousands As at 31 December | \n2023 | \n2022 | \n\n\n\n
\n\n| Trade payables | \n60 | \n90 | \n\n\n\n
\n\n| Payables related to merchants | \n771 | \n254 | \n\n\n\n
\n\n| Wage and value added taxes payable | \n80 | \n117 | \n\n\n\n
\n\n| Other liabilities | \n484 | \n999 | \n\n\n\n
\n\n| Total | \n1,395 | \n1,460 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\nOn 31 December 2022, the value added tax liability amounted to EUR 103
\nthousand, incuding an estimate for the finalising of some historical tax
\ndeclarations, in 2023 the Group paid some additional EUR 25 to settle this
\nvalue added tax position.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag194": {
"value": "\n20.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office
\nspace. The payments of short-term leases are expensed on a straight-line
\nbasis over the lease term of the contract.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag195": {
"value": "\n
\n\nLease expenses
\nThe Group\u2019s short-term lease contract ended in September 2023 and
\nrenewed this in a contract that can be terminated monthly by both lessor
\nor lessee. In 2023, the Group included EUR 68 thousand for short-term
\nlease expenses in the other operational expenses in the consolidated
\nstatement of profit or loss (2022: EUR 50 thousand). On 31 December
\n2023, the Group\u2019s short-lease commitment was EUR 10 thousand (31
\nDecember 2022: EUR 34 thousand).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag196": {
"value": "\nLease expenses
\nThe Group\u2019s short-term lease contract ended in September 2023 and
\nrenewed this in a contract that can be terminated monthly by both lessor
\nor lessee. In 2023, the Group included EUR 68 thousand for short-term
\nlease expenses in the other operational expenses in the consolidated
\nstatement of profit or loss (2022: EUR 50 thousand). On 31 December
\n2023, the Group\u2019s short-lease commitment was EUR 10 thousand (31
\nDecember 2022: EUR 34 thousand).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag197": {
"value": "\n
\n21 Financial risk management
\nThe Group is exposed to financial instruments that occur or are used in its
\nbusiness activities. The use of financial instruments exposes the Group to
\nthe following risks:
\n- Credit risk;
\n- Liquidity risk; and
\n- Market risk.
\n
\nThe Management Board is responsible for setting up and overseeing the
\nGroup\u2019s risk management framework. The Group continuously develops
\nits internal risk management framework. The Management Board reports
\nregularly on these activities to the Supervisory Board. The purpose of the
\nrisk policy is to identify and assess to which risks the Group is exposed, to
\nset appropriate risk limits and measures and to monitor the risks and
\ncompliance with the limits. Risk management policies and systems are
\nregularly reviewed and adjusted as necessary to reflect changes in market
\nconditions and the Group's activities. The Group aims through its training,
\nmanagement standards and procedures, to develop a monitored and
\nconstructive control environment in which employees understand their
\nroles and obligations.
\n
\n\n21.1 Credit risk
\nCredit risk is the risk that one party to a financial instrument will cause a
\nfinancial loss for the other party by failing to comply with an obligation. A
\ncredit risk arises when counterparties, including debtors or banks, fail to
\nmeet their obligations to the Group. The Group\u2019s credit risk is limited to
\nparking and fuelling payment processing fees as most of those fees are
\npaid via Stichting Beheer Derdengelden Ease2pay. As the credit risk of the
\nswitching platform activities is attributable to the Group\u2019s customer, only
\na limited amount for the Group\u2019s fee is at risk. The Group considers the
\nfollowing as constituting an event of default:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n- When information developed internally or obtained from external
\nsources indicates that the debtor is unlikely to pay its creditors; or
\n- When a financial asset is 90 days past due.
\n
\nThe cash and cash equivalents held with banks are considered financial
\nassets rated investment grade. ABN AMRO Bank N.V. has ratings of A,
\nAa3, A and Rabobank of A+, Aa2, A+ respectivily from Standard & Poors,
\nMoody's and Fitch respectively. The Group's maximum exposure to credit
\nrisks is limited to the carrying amount of the financial assets in the
\nconsolidated statement of financial position.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n21.2 Liquidity risk
\nLiquidity risk is the risk that the Group will encounter difficulty in meeting
\nobligations associated with financial liabilities that are settled by
\ndelivering cash or another financial asset. The Group's policy is to meet its
\ncurrent and future payment obligations, to enable the continuance and
\ngrowth of its business activities. The principles underlying liquidity risk
\nmanagement are that sufficient liquidity is available to meet financial
\nobligations arising from the Group's activities.
\n
\nOn 31 December 2023, the Group had EUR 2,669 thousand in cash and
\ncash equivalents at its free disposal (31 December 2022: EUR 3,378
\nthousand). On the same date, the Group had no credit facility (2022: no
\ncredit facility.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe expected cash outflows of the Group are as follows:
\n
\nAs at 31 December 2023
\n
\n
\n\n
\n\n\n | \n | \n | \nLess than | \n\n\n\n
\n\n| EUR thousands | \nCarrying | \nTotal | \n6 months | \n\n\n\n
\n\n | \namount | \nCash outflows | \n | \n\n\n\n
\n\n| Liabilities to Stichting Beheer Derdengelden | \n941 | \n941 | \n941 | \n\n\n\n
\n\n| Ease2pay | \n | \n | \n | \n\n\n\n
\n\n| Trade and other liabilities | \n1,395 | \n1,395 | \n1,395 | \n\n\n\n
\n\n| Total | \n2,336 | \n2,336 | \n2,336 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| As at 31 December 2022 | \n | \n | \nLess than | \n\n\n\n
\n\n| EUR thousands | \nCarrying | \nTotal | \n6 months | \n\n\n\n
\n\n | \namount | \nCash outflows | \n | \n\n\n\n
\n\n| Liabilities to Stichting Beheer Derdengelden | \n750 | \n750 | \n750 | \n\n\n\n
\n\n| Ease2pay | \n | \n | \n | \n\n\n\n
\n\n| Trade and other liabilities | \n1,460 | \n1,460 | \n1,460 | \n\n\n\n
\n\n| Total | \n2,210 | \n2,210 | \n2,210 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n21.3 Market risk
\nMarket risk is the risk that the fair value or future cash flows of a financial
\ninstrument will fluctuate because of changes in market prices. The
\nobjective of market risk management is to manage and control market
\nrisk exposures within acceptable limits.
\n
\nInterest rate risk
\nInterest rate risk is the risk that the fair value or future cash flows of a
\nfinancial instrument will fluctuate because of changes in market interest
\nrates. On 31 December 2023, the Group was not exposed to any interest
\nrate risk as it has no interest-bearing debts (2022: not exposed).
\n
\n\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\nInternet of Things switching and transaction platform services are
\nperformed in currencies other than the euro.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nFair value of financial instruments
\nThe carrying amounts of the financial instruments in the consolidated
\nstatement of financial position, consisting of trade and other receivables,
\ncash and cash equivalents, borrowings and other current liabilities, are
\nreasonable approximations of the fair value of the instruments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag198": {
"value": "\n21.1 Credit risk
\nCredit risk is the risk that one party to a financial instrument will cause a
\nfinancial loss for the other party by failing to comply with an obligation. A
\ncredit risk arises when counterparties, including debtors or banks, fail to
\nmeet their obligations to the Group. The Group\u2019s credit risk is limited to
\nparking and fuelling payment processing fees as most of those fees are
\npaid via Stichting Beheer Derdengelden Ease2pay. As the credit risk of the
\nswitching platform activities is attributable to the Group\u2019s customer, only
\na limited amount for the Group\u2019s fee is at risk. The Group considers the
\nfollowing as constituting an event of default:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n- When information developed internally or obtained from external
\nsources indicates that the debtor is unlikely to pay its creditors; or
\n- When a financial asset is 90 days past due.
\n
\nThe cash and cash equivalents held with banks are considered financial
\nassets rated investment grade. ABN AMRO Bank N.V. has ratings of A,
\nAa3, A and Rabobank of A+, Aa2, A+ respectivily from Standard & Poors,
\nMoody's and Fitch respectively. The Group's maximum exposure to credit
\nrisks is limited to the carrying amount of the financial assets in the
\nconsolidated statement of financial position.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag206": {
"value": "\n21.2 Liquidity risk
\nLiquidity risk is the risk that the Group will encounter difficulty in meeting
\nobligations associated with financial liabilities that are settled by
\ndelivering cash or another financial asset. The Group's policy is to meet its
\ncurrent and future payment obligations, to enable the continuance and
\ngrowth of its business activities. The principles underlying liquidity risk
\nmanagement are that sufficient liquidity is available to meet financial
\nobligations arising from the Group's activities.
\n
\nOn 31 December 2023, the Group had EUR 2,669 thousand in cash and
\ncash equivalents at its free disposal (31 December 2022: EUR 3,378
\nthousand). On the same date, the Group had no credit facility (2022: no
\ncredit facility.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe expected cash outflows of the Group are as follows:
\n
\nAs at 31 December 2023
\n
\n
\n\n
\n\n\n | \n | \n | \nLess than | \n\n\n\n
\n\n| EUR thousands | \nCarrying | \nTotal | \n6 months | \n\n\n\n
\n\n | \namount | \nCash outflows | \n | \n\n\n\n
\n\n| Liabilities to Stichting Beheer Derdengelden | \n941 | \n941 | \n941 | \n\n\n\n
\n\n| Ease2pay | \n | \n | \n | \n\n\n\n
\n\n| Trade and other liabilities | \n1,395 | \n1,395 | \n1,395 | \n\n\n\n
\n\n| Total | \n2,336 | \n2,336 | \n2,336 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| As at 31 December 2022 | \n | \n | \nLess than | \n\n\n\n
\n\n| EUR thousands | \nCarrying | \nTotal | \n6 months | \n\n\n\n
\n\n | \namount | \nCash outflows | \n | \n\n\n\n
\n\n| Liabilities to Stichting Beheer Derdengelden | \n750 | \n750 | \n750 | \n\n\n\n
\n\n| Ease2pay | \n | \n | \n | \n\n\n\n
\n\n| Trade and other liabilities | \n1,460 | \n1,460 | \n1,460 | \n\n\n\n
\n\n| Total | \n2,210 | \n2,210 | \n2,210 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag199": {
"value": "\n
\n21.3 Market risk
\nMarket risk is the risk that the fair value or future cash flows of a financial
\ninstrument will fluctuate because of changes in market prices. The
\nobjective of market risk management is to manage and control market
\nrisk exposures within acceptable limits.
\n
\nInterest rate risk
\nInterest rate risk is the risk that the fair value or future cash flows of a
\nfinancial instrument will fluctuate because of changes in market interest
\nrates. On 31 December 2023, the Group was not exposed to any interest
\nrate risk as it has no interest-bearing debts (2022: not exposed).
\n
\n\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\nInternet of Things switching and transaction platform services are
\nperformed in currencies other than the euro.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag200": {
"value": "\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\nInternet of Things switching and transaction platform services are
\nperformed in currencies other than the euro.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag201": {
"value": "\nFair value of financial instruments
\nThe carrying amounts of the financial instruments in the consolidated
\nstatement of financial position, consisting of trade and other receivables,
\ncash and cash equivalents, borrowings and other current liabilities, are
\nreasonable approximations of the fair value of the instruments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag202": {
"value": "\n
\n22 Related party transactions
\n\n22.1 Material accounting policy
\nA related party is a person or company that is related to the Group. These
\ninclude both people and companies with an influence or control in the
\nGroup or subjected to the influence or control of the Group. The
\nManagement and Supervisory Boards, The Internet of Cars V.O.F.
\n(majority shareholder) and Ease2pay N.V.\u2019s group companies are related
\nparties. Transactions with related parties are accounted for in accordance
\nwith the requirements of relevant accounting policies and consider the
\nsubstance as well as the legal form. Related party transactions were made
\non terms equivalent to those that prevail in arm\u2019s length transactions.
\n
\nBalances and transactions within the Group, which are related parties of
\nthe Group, have been eliminated on consolidation and are not disclosed.
\nRelated parties of the Group are its key management and its majority
\nshareholder.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n22.2 Group companies
\nThe group companies that are included in the consolidation are
\nsummarised hereafter.
\n
\n
\n\n
\n\n\n | \nShare as at 31 December | \n\n\n\n
\n\n| Name and seat | \n2023 | \n2022 | \n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands * | \n100% | \n100% | \n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Involtum Holding B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Involtum Services B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Yoreon B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n* For companies marked a declaration of joint and several liability
\npursuant to Section 403(1)(f), Part 9, Book 2 of the Dutch Civil Code is
\nprovided.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n22.3 Management and Supervisory Boards
\nManagement Board
\nThe members of the Management Board are the Ease2pay\u2019s key
\nmanagement personnel. The remuneration of the members of the
\nManagement Board is in accordance with the responsibilities of their
\nrespective positions. The different positions are weighted, considering
\naspects such as the scope and nature of responsibilities, the complexity of
\nthe management context in which they operate and the required
\nknowledge, experience and competences required. The remuneration of
\nthe members of the Management Board consists of a fixed amount. No
\nvariable, pension or other benefits were granted.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nSalaries - | \n | \nSalaries - | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nshort-term | \nTotal | \nshort-term | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n | \nemployee | \nemployee | \nemployee | \nemployee | \n\n\n\n\n\n\n\n\n\n
\n\n | \nbenefits | \nbenefits | \nbenefits | \nbenefits | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Jan H.L. Borghuis | \n88 | \n88 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Gijs J. van Lookeren Campagne | \n88 | \n88 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Maarten L. Hektor (from 19 | \n0 | \n0 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| January 2022 to 27 December 2022) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Edwin M. Noomen (from 19 | \n0 | \n0 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| January 2022 to 27 December 2022) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n176 | \n176 | \n328 | \n328 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe Management Board members are not entitled to pension premiums
\nas part of their remuneration. In the year under review, loans were not
\nprovided to the members of the Management Board members (2022: no
\nloans).
\n
\nSupervisory Board
\nIn 2023 and 2022, the members of the Supervisory Board received
\ncompensation for their work, as shown below. The compensations are
\ncommensurate with the time spent on their activities. On 30 June 2022,
\nMs Melis, Ms Terpstra, Mr Withagen and Mr De Witte were appointed
\nand Mr Fahrner and Ms Van der Veer resigned.
\n
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr W.C.H. Fahrner (until 30 June 2022) | \n0 | \n5 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms Manuela N.D. Melis (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms Marijke A.J. Terpstra (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms N. van der Veer (until 30 June 2022) | \n0 | \n5 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Heini C.A.M. Withagen (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Tom M. de Witte (from 30 June 2022) | \n15 | \n8 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n51 | \n36 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n22.4 Shareholders
\nThe transactions and balances at year-end with the shareholder with a
\nsignificant influence, The Internet of Cars V.O.F., for the year are set out
\nbelow (see also notes 17.1):
\n
\n\n
\n\n\n| EUR thousands | \nTransactions | \nBalances | \n\n\n\n\n\n\n\n\n\n
\n\n | \n2023 | \n2022 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n| Credit facility | \n0 | \n-509 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe majority shareholder participated in the share issuance on 19 January
\n2022 for EUR 509 thousand by converting the loan into new issued shares.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag203": {
"value": "\n22.1 Material accounting policy
\nA related party is a person or company that is related to the Group. These
\ninclude both people and companies with an influence or control in the
\nGroup or subjected to the influence or control of the Group. The
\nManagement and Supervisory Boards, The Internet of Cars V.O.F.
\n(majority shareholder) and Ease2pay N.V.\u2019s group companies are related
\nparties. Transactions with related parties are accounted for in accordance
\nwith the requirements of relevant accounting policies and consider the
\nsubstance as well as the legal form. Related party transactions were made
\non terms equivalent to those that prevail in arm\u2019s length transactions.
\n
\nBalances and transactions within the Group, which are related parties of
\nthe Group, have been eliminated on consolidation and are not disclosed.
\nRelated parties of the Group are its key management and its majority
\nshareholder.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag207": {
"value": "\n22.2 Group companies
\nThe group companies that are included in the consolidation are
\nsummarised hereafter.
\n
\n
\n\n
\n\n\n | \nShare as at 31 December | \n\n\n\n
\n\n| Name and seat | \n2023 | \n2022 | \n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands * | \n100% | \n100% | \n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Involtum Holding B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Involtum Services B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n| Yoreon B.V., Rotterdam, The Netherlands* | \n100% | \n100% | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n* For companies marked a declaration of joint and several liability
\npursuant to Section 403(1)(f), Part 9, Book 2 of the Dutch Civil Code is
\nprovided.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag209": {
"value": "Netherlands",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag204": {
"value": "\n22.3 Management and Supervisory Boards
\nManagement Board
\nThe members of the Management Board are the Ease2pay\u2019s key
\nmanagement personnel. The remuneration of the members of the
\nManagement Board is in accordance with the responsibilities of their
\nrespective positions. The different positions are weighted, considering
\naspects such as the scope and nature of responsibilities, the complexity of
\nthe management context in which they operate and the required
\nknowledge, experience and competences required. The remuneration of
\nthe members of the Management Board consists of a fixed amount. No
\nvariable, pension or other benefits were granted.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nSalaries - | \n | \nSalaries - | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nshort-term | \nTotal | \nshort-term | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n | \nemployee | \nemployee | \nemployee | \nemployee | \n\n\n\n\n\n\n\n\n\n
\n\n | \nbenefits | \nbenefits | \nbenefits | \nbenefits | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Jan H.L. Borghuis | \n88 | \n88 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Gijs J. van Lookeren Campagne | \n88 | \n88 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Maarten L. Hektor (from 19 | \n0 | \n0 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| January 2022 to 27 December 2022) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Edwin M. Noomen (from 19 | \n0 | \n0 | \n82 | \n82 | \n\n\n\n\n\n\n\n\n\n
\n\n| January 2022 to 27 December 2022) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n176 | \n176 | \n328 | \n328 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe Management Board members are not entitled to pension premiums
\nas part of their remuneration. In the year under review, loans were not
\nprovided to the members of the Management Board members (2022: no
\nloans).
\n
\nSupervisory Board
\nIn 2023 and 2022, the members of the Supervisory Board received
\ncompensation for their work, as shown below. The compensations are
\ncommensurate with the time spent on their activities. On 30 June 2022,
\nMs Melis, Ms Terpstra, Mr Withagen and Mr De Witte were appointed
\nand Mr Fahrner and Ms Van der Veer resigned.
\n
\n\n
\n\n\n| EUR thousands | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr W.C.H. Fahrner (until 30 June 2022) | \n0 | \n5 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms Manuela N.D. Melis (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms Marijke A.J. Terpstra (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ms N. van der Veer (until 30 June 2022) | \n0 | \n5 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Heini C.A.M. Withagen (from 30 June 2022) | \n12 | \n6 | \n\n\n\n\n\n\n\n\n\n
\n\n| Mr Tom M. de Witte (from 30 June 2022) | \n15 | \n8 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n51 | \n36 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}