Other comprehensive income Loss per share (expressed in EUR per share) Assets Non-current assets Current assets Trade and other receivables Equity and liabilities Equity Current liabilities Adjustments for Trade and other receivables Cash flows from financing activities Cash flows from investing activities Share capital Share premium Accumulated deficits Consolidated statement of changes in equity Transactions with shareholders Proceeds from issue of ordinary shares General Disclosure of authorisation of financial statements Statement of compliance Basis of preparation Basis of consolidation Description of accounting policy for foreign currency translation Functional and presentation currency Impairment of non-financial assets Financial instruments Description of accounting policy for derecognition of financial instruments Financial assets Description of accounting policy for trade and other receivables Impairment of financial assets Financial liabilities Description of accounting policy for borrowings Description of accounting policy for trade and other payables Principles underlying the consolidated statement of cash flows Significant accounting judgements and estimates Description of accounting policy for recognition of revenue Description of accounting policy for discounts and rebates Segment information Description of accounting policy for segment reporting Non-current liabilities Employee benefits Description of accounting policy for employee benefits Description of accounting policy for government grants Disclosure of government grants Workforce Other operating expenses Income taxes Description of accounting policy for income tax Description of accounting policy for deferred income tax Goodwill Description of accounting policy for goodwill Intangible assets Description of accounting policy for intangible assets other than goodwill Property, plant and equipment Description of accounting policy for property, plant and equipment Description of accounting policy for depreciation expense Trade and other receivables Description of accounting policy for transactions with related parties Group companies Management and Supervisory board Cash and cash equivalents Equity Equity Description of accounting policy for issued capital Basic and diluted loss per share Capital management Borrowings Trade and other liabilities Short-term leases Description of accounting policy for leases Financial risk management Credit risk Liquidity risk Market risk Disclosure of deferred taxes Description of accounting policy for fair value measurement Fair value of financial instruments Amounts trusted to Stichting Beheer Derdengelden Ease2pay Related party transactions Liabilities to Stichting Beheer Derdengelden Ease2pay Liabilities to Stichting Beheer Derdengelden Ease2pay Going concern Disclosure of commitments Net revenue Other comprehensive income Amounts entrusted to Stichting Beheer Derdengelden Ease2pay Liabilities Stichting Beheer Derdengelden Ease2pay Payments for financings in property, plant and equipment General accounting policies Changes in accounting policies effective as from 1 January 2023 Finance income and expenses Disclosure of finance income Disclosure of finance cost Impairment test of non-financial non-current assets Interest Received Paid classified as Operating Activities The cash flows from interest received or paid, classified as operating activities.