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"Tag249": {
"value": "\n1 General
\n
\n\nEase2pay N.V. offers an intelligent activation and payment platform. With
\nit, operators of laundries, fuel stations, charge points, parking garages,
\nports, markets, truck and camper parks create self-service options for users.
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nThe users of these locations control everything in one convenient app:
\nBook, Stay, Use & Pay.
\nEase2pay N.V. (hereafter referred to as: the \u201cCompany\u201d and together with
\nthe entities it controls: the \u201cGroup\u201d) is located in the Netherlands at
\nBurgermeester Oudlaan 50, 3062 PA, Rotterdam and registered at the
\nDutch Commercial Register under number 16081306. The Company\u2019s
\nshares are listed on Euronext Amsterdam (ticker symbol: EAS2P).
\n\nThese financial statements were authorised for issue by the Management
\nBoard and the Supervisory Board on 30 April 2025. 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\n2.5 Functional and presentation currency
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThese financial statements are presented in euro (\u201cEUR\u201d), the presentation
\ncurrency of the Group and the functional currency of Ease2pay N.V. All
\namounts in these financial statements are stated in thousands of euro
\n(\u201cEUR\u201d), unless stated otherwise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"Tag245": {
"value": "N.V.",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "\nThese financial statements were authorised for issue by the Management
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\nfinancial statements will be scheduled for the shareholders in the next
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\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"value": "\n2 Basis of preparation and general accounting policies
\n2.1 Statement of compliance
\nThe consolidated financial statements have been prepared in accordance
\nwith and complied to the IFRS Accounting Standards as adopted by the
\nEuropean Union (EU-IFRS) and in accordance with the financial reporting
\nrequirements included in Part 9 of Book 2 of the Dutch Civil Code (DCC).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"value": "\n
\n\n2.2 Basis of preparation
\nThe consolidated financial statements have been prepared on historical
\ncost basis, unless stated otherwise. Income and expenses have been
\naccounted for on an accrual basis. The Group has prepared its financial
\nstatements using going concern accounting policies. Although the Group
\nhas a history of loss-making years (2024: net loss EUR 803 thousand, 2023:
\nnet loss EUR 1,478 thousand), the cash position is positive and stable
\n(31 December 2024: EUR 2,672 thousand, 31 December 2023: EUR 2,669
\nthousand) and the cash outflow from operational activities improved with
\nEUR 750 thousand in 2024 (2024: EUR 28 thousand positive, 2023: EUR 732
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\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\naccounted for on an accrual basis. The Group has prepared its financial
\nstatements using going concern accounting policies. Although the Group
\nhas a history of loss-making years (2024: net loss EUR 803 thousand, 2023:
\nnet loss EUR 1,478 thousand), the cash position is positive and stable
\n(31 December 2024: EUR 2,672 thousand, 31 December 2023: EUR 2,669
\nthousand) and the cash outflow from operational activities improved with
\nEUR 750 thousand in 2024 (2024: EUR 28 thousand positive, 2023: EUR 732
\nthousand negative). The Group forecasts a higher cash generation for the
\nnext year, providing sufficient financial resources to continue its activities
\non a going concern basis.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag253": {
"value": "\n
\n\nChanges in accounting policies effective as from 1 January 2024
\n\n
\n\n\n| Amendments to and | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| application date | \nDescription | \nExpected impact | \n\n\n\n\n\n\n\n\n
\n\n| IAS 7 Statement of Cash Flows | \nThe amendments require to add | \nThe Group has no | \n\n\n\n\n\n\n\n\n
\n\n| and IFRS 7 Financial Instruments: | \ndisclosures about supplier | \nsupplier finance | \n\n\n\n\n\n\n\n\n
\n\n| Disclosures: Supplier Finance | \nfinance arrangements. | \narrangements; the | \n\n\n\n\n\n\n\n\n
\n\n| Arrangements | \n | \namendments have | \n\n\n\n\n\n\n\n\n
\n\n| Application date: 1 January 2024 | \n | \nno impact. | \n\n\n\n\n\n\n\n\n
\n\n| IAS 1 Presentation of Financial | \nThese amendments require that | \nThe amendments | \n\n\n\n\n\n\n\n\n
\n\n| Statements: Classification of | \ncovenants for which an entity is | \nhave no impact for | \n\n\n\n\n\n\n\n\n
\n\n| Liabilities as Current or Non- | \nrequired to comply on or before | \nthe Group, as it | \n\n\n\n\n\n\n\n\n
\n\n| current and Classification of | \nthe reporting date affect the | \nhas no borrowings | \n\n\n\n\n\n\n\n\n
\n\n| Liabilities as Current or Non- | \ncurrent or non-current | \non 31 December | \n\n\n\n\n\n\n\n\n
\n\n| current - Deferral of Effective | \nclassification of borrowings. An | \n2024. | \n\n\n\n\n\n\n\n\n
\n\n| Date | \nentity also has to include | \n | \n\n\n\n\n\n\n\n\n
\n\n| Application date: 1 January 2024 | \nadditional disclosures. | \n | \n\n\n\n\n\n\n\n\n
\n\n| IFRS 16 Leases: Lease Liability in | \nThe amendments require a | \nThe amendments | \n\n\n\n\n\n\n\n\n
\n\n| a Sale and Leaseback | \nseller-lessee to subsequently | \nhave no impact for | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n| Amendments to and | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| application date | \nDescription | \nExpected impact | \n\n\n\n\n\n\n\n\n
\n\n| Application date: 1 January 2024 | \nmeasure lease liabilities arising | \nthe Group, as such | \n\n\n\n\n\n\n\n\n
\n\n | \nfrom a leaseback in a way that it | \ntransactions are | \n\n\n\n\n\n\n\n\n
\n\n | \ndoes not recognise any amount | \nnot applicable. | \n\n\n\n\n\n\n\n\n
\n\n | \nof the gain or loss that relates to | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nthe right of use it retains. | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
See note 22 for amendments in IFRS Accounting Standards and
\ninterpretations that became effective after the financial year 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2.3 Restatement of comparative figures
\nThe Group has restated the carrying amounts of its deferred tax assets and
\nequity in its statement of financial position as per 1 January 2023. The
\nerroneously write-down of its deferred tax assets in 2022 have been
\nreversed. The deferred tax assets relate to unused tax losses originated
\nwith the acquisition of Involtum Holding B.V. in 2022. The Group had
\nimpaired almost all goodwill of this acquisition. The future forecasted of
\ntaxable profits also ceased and the deferred taxes were written down.
\nDeferred tax liabilities are considered to be a tax compensation source
\ntogether with the deferred tax assets for unused losses and should have
\nbeen considered first. The recorded deferred tax assets are off-set against
\nthe deferred tax liabilities (see note 9.3). The changes in the consolidated
\nstatement of financial position are summarised below, changes in equity
\nare included in accumulated losses.
\n\n
\n\n\n | \nAs at | \n31 December 2023 | \n1 January 2023 | \n\n\n\n\n\n\n\n\n
\n\n| EUR'000 | \n | \n | \nPreviously | \nRestate- | \n | \nPreviously | \nRestate- | \n\n\n\n\n\n\n\n\n
\n\n | \n | \nRestated | \nreported | \nment | \nRestated | \nreported | \nment | \n\n\n\n\n\n\n\n\n
\n\n| Equity | \n | \n7,324 | \n6,861 | \n463 | \n8,802 | \n8,230 | \n572 | \n\n\n\n\n\n\n\n\n
\n\n| Deferred tax | \n | \n- | \n463 | \n-463 | \n- | \n572 | \n-572 | \n\n\n\n\n\n\n\n\n
\n\n| 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
The impact on the consolidated statement of profit and loss is EUR 109
\nthousand lower tax income and is summarised hereafter.
\n\n
\n\n\n| 2023 | \n | \nPreviously | \n | \n\n\n\n\n\n\n\n\n
\n\n| In EUR'000 | \nRestated | \nreported | \nRestatement | \n\n\n\n\n\n\n\n\n
\n\n| Operating result | \n-1,519 | \n-1,519 | \n- | \n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n41 | \n41 | \n- | \n\n\n\n\n\n\n\n\n
\n\n| Loss before tax | \n-1,478 | \n-1,478 | \n- | \n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n- | \n109 | \n-109 | \n\n\n\n\n\n\n\n\n
\n\n| Result after tax | \n-1,478 | \n-1,369 | \n-109 | \n\n\n\n\n\n\n\n\n
\n\n| Basic and diluted loss(-) per share | \n-0.06 | \n-0.06 | \n- | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\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 New and/or amended IFRS Accounting Standards and/or
\ninterpretations issued but not yet effective
\n\nThe standards and interpretations that are issued and/or amended, but not
\nyet effective, up to the date of issuance of the Group\u2019s consolidated
\nfinancial statements are disclosed hereafter. The Group intends to adopt
\nthese standards, if applicable, when they become effective.
\nChanges in IFRS Accounting Standards endorsed by the European Union
\n\n
\n\n\n| Amendments to and | \n | \n | \n
\n\n| effective date | \nDescription | \nExpected impact | \n
\n\n| IAS 21 The Effects of | \nThe amendments clarify when and how | \nThe amendments | \n
\n\n| Changes in Foreign | \nto determine whether a currency is | \nhave no impact on | \n
\n\n| Exchange Rates: Lack of | \nexchangeable into another currency. | \nthe Group. | \n
\n\n| Exchangeability | \nAdditional disclosures need to be made. | \n | \n
\n\n| Effective date: | \n | \n | \n
\n\n| 1 January 2025 | \n | \n | \n
\n\n
\n
Changes in IFRS Accounting Standards not endorsed by the European
\nUnion
\n\n
\n\n\n| New standards or | \n | \n | \n
\n\n| amendments to | \n | \n | \n
\n\n| and effective date | \nDescription | \nExpected impact | \n
\n\n| Contracts Referencing | \nAmendments to IFRS 9 Financial | \nThe amendments | \n
\n\n| Nature-dependent | \nInstruments to facilitate power | \nhave no impact on | \n
\n\n| Electricity Amendments | \npurchase agreements and classify these | \nthe Group. | \n
\n\n| to IFRS 9 and IFRS 7 | \nas regular purchase contracts. | \n | \n
\n\n| Effective date: | \nAdditional disclosure is required in IFRS | \n | \n
\n\n| 1 January 2025 | \n7 Financial Instruments: Disclosures. | \n | \n
\n\n| Amendments to the | \nThe amendments clarify the date of | \nThe Group assesses | \n
\n\n| Classification and | \nrecognition and derecognition of some | \nthe impact of these | \n
\n\n| Measurement of | \nfinancial assets and liabilities, clarify | \namendment. | \n
\n\n| Financial Instruments | \nand add further guidance for financial | \n | \n
\n\n| (Amendments to IFRS 9 | \nassets meeting the solely payment of | \n | \n
\n\n| and IFRS 7) | \nprincipal and interest criterion, new | \n | \n
\n\n | \ndisclosures are introduced for | \n | \n
\n\n
\n
\n\n\n\n
\n\n\n\n
\n\n\n
\n\n\n| New standards or | \n | \n | \n
\n\n| amendments to | \n | \n | \n
\n\n| and effective date | \nDescription | \nExpected impact | \n
\n\n| Effective date: | \ncontractual terms that can change cash | \n | \n
\n\n| 1 January 2026 | \nflows (such as some financial | \n | \n
\n\n | \ninstruments with features linked to the | \n | \n
\n\n | \nachievement of environment, social | \n | \n
\n\n | \nand governance targets) and update | \n | \n
\n\n | \nsome disclosures of equity investments | \n | \n
\n\n | \ndesignated at fair value through other | \n | \n
\n\n | \ncomprehensive income. | \n | \n
\n\n| Annual Improvements | \nThese improvements clarify guidance | \nThe Group expects | \n
\n\n| Volume 11 | \nand wording in some IFRS Accounting | \nno impact. | \n
\n\n| Effective date: | \nStandards, amongst others for financial | \n | \n
\n\n| 1 January 2026 | \ninstruments. | \n | \n
\n\n| IFRS 18 Presentation and | \nIFRS 18 replaces IAS 1 Presentation of | \nThe Group assesses | \n
\n\n| Disclosure in Financial | \nFinancial Statements, it introduces new | \nthe impactof IFRS 18 | \n
\n\n| Statements (IFRS 18) | \nrequirements for presentation within | \non its primary | \n
\n\n| Effective date: | \nthe statement of profit or loss, | \nfinancial statements | \n
\n\n| 1 January 2027 | \nincluding specified totals and subtotals. | \nand the notes to the | \n
\n\n | \nIFRS 18 requires classifying income and | \nfinancial statements. | \n
\n\n | \nexpenses into the categories: | \n | \n
\n\n | \noperating, investing, financing, income | \n | \n
\n\n | \ntaxes and discontinued operations.IFRS | \n | \n
\n\n | \n18 requires disclosure of management- | \n | \n
\n\n | \ndefined performance measures. | \n | \n
\n\n | \nIFRS 18 also requires some adjustments | \n | \n
\n\n | \nto other standards. | \n | \n
\n\n| IFRS 19 Subsidiaries | \nIFRS 19 allows eligible entities to elect | \nThe Group\u2019s equity | \n
\n\n| without Public | \nto apply its reduced disclosure | \ninstruments are | \n
\n\n| Accountability: | \nrequirements while still applying the | \npublicly traded, it is | \n
\n\n| Disclosures (IFRS 19) | \nrecognition, measurement and | \nnot eligible to elect | \n
\n\n| Effective date: | \npresentation requirements in other | \nto disclosure reliefs | \n
\n\n| 1 January 2027 | \nIFRS Accounting Standards. | \nin IFRS 19. | \n
\n\n
\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag254": {
"value": "\nChanges in accounting policies effective as from 1 January 2024
\n\n
\n\n\n| Amendments to and | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| application date | \nDescription | \nExpected impact | \n\n\n\n\n\n\n\n\n
\n\n| IAS 7 Statement of Cash Flows | \nThe amendments require to add | \nThe Group has no | \n\n\n\n\n\n\n\n\n
\n\n| and IFRS 7 Financial Instruments: | \ndisclosures about supplier | \nsupplier finance | \n\n\n\n\n\n\n\n\n
\n\n| Disclosures: Supplier Finance | \nfinance arrangements. | \narrangements; the | \n\n\n\n\n\n\n\n\n
\n\n| Arrangements | \n | \namendments have | \n\n\n\n\n\n\n\n\n
\n\n| Application date: 1 January 2024 | \n | \nno impact. | \n\n\n\n\n\n\n\n\n
\n\n| IAS 1 Presentation of Financial | \nThese amendments require that | \nThe amendments | \n\n\n\n\n\n\n\n\n
\n\n| Statements: Classification of | \ncovenants for which an entity is | \nhave no impact for | \n\n\n\n\n\n\n\n\n
\n\n| Liabilities as Current or Non- | \nrequired to comply on or before | \nthe Group, as it | \n\n\n\n\n\n\n\n\n
\n\n| current and Classification of | \nthe reporting date affect the | \nhas no borrowings | \n\n\n\n\n\n\n\n\n
\n\n| Liabilities as Current or Non- | \ncurrent or non-current | \non 31 December | \n\n\n\n\n\n\n\n\n
\n\n| current - Deferral of Effective | \nclassification of borrowings. An | \n2024. | \n\n\n\n\n\n\n\n\n
\n\n| Date | \nentity also has to include | \n | \n\n\n\n\n\n\n\n\n
\n\n| Application date: 1 January 2024 | \nadditional disclosures. | \n | \n\n\n\n\n\n\n\n\n
\n\n| IFRS 16 Leases: Lease Liability in | \nThe amendments require a | \nThe amendments | \n\n\n\n\n\n\n\n\n
\n\n| a Sale and Leaseback | \nseller-lessee to subsequently | \nhave no impact for | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| Amendments to and | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| application date | \nDescription | \nExpected impact | \n\n\n\n\n\n\n\n\n
\n\n| Application date: 1 January 2024 | \nmeasure lease liabilities arising | \nthe Group, as such | \n\n\n\n\n\n\n\n\n
\n\n | \nfrom a leaseback in a way that it | \ntransactions are | \n\n\n\n\n\n\n\n\n
\n\n | \ndoes not recognise any amount | \nnot applicable. | \n\n\n\n\n\n\n\n\n
\n\n | \nof the gain or loss that relates to | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nthe right of use it retains. | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
See note 22 for amendments in IFRS Accounting Standards and
\ninterpretations that became effective after the financial year 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe standards and interpretations that are issued and/or amended, but not
\nyet effective, up to the date of issuance of the Group\u2019s consolidated
\nfinancial statements are disclosed hereafter. The Group intends to adopt
\nthese standards, if applicable, when they become effective.
\nChanges in IFRS Accounting Standards endorsed by the European Union
\n\n
\n\n\n| Amendments to and | \n | \n | \n
\n\n| effective date | \nDescription | \nExpected impact | \n
\n\n| IAS 21 The Effects of | \nThe amendments clarify when and how | \nThe amendments | \n
\n\n| Changes in Foreign | \nto determine whether a currency is | \nhave no impact on | \n
\n\n| Exchange Rates: Lack of | \nexchangeable into another currency. | \nthe Group. | \n
\n\n| Exchangeability | \nAdditional disclosures need to be made. | \n | \n
\n\n| Effective date: | \n | \n | \n
\n\n| 1 January 2025 | \n | \n | \n
\n\n
\n
Changes in IFRS Accounting Standards not endorsed by the European
\nUnion
\n\n
\n\n\n| New standards or | \n | \n | \n
\n\n| amendments to | \n | \n | \n
\n\n| and effective date | \nDescription | \nExpected impact | \n
\n\n| Contracts Referencing | \nAmendments to IFRS 9 Financial | \nThe amendments | \n
\n\n| Nature-dependent | \nInstruments to facilitate power | \nhave no impact on | \n
\n\n| Electricity Amendments | \npurchase agreements and classify these | \nthe Group. | \n
\n\n| to IFRS 9 and IFRS 7 | \nas regular purchase contracts. | \n | \n
\n\n| Effective date: | \nAdditional disclosure is required in IFRS | \n | \n
\n\n| 1 January 2025 | \n7 Financial Instruments: Disclosures. | \n | \n
\n\n| Amendments to the | \nThe amendments clarify the date of | \nThe Group assesses | \n
\n\n| Classification and | \nrecognition and derecognition of some | \nthe impact of these | \n
\n\n| Measurement of | \nfinancial assets and liabilities, clarify | \namendment. | \n
\n\n| Financial Instruments | \nand add further guidance for financial | \n | \n
\n\n| (Amendments to IFRS 9 | \nassets meeting the solely payment of | \n | \n
\n\n| and IFRS 7) | \nprincipal and interest criterion, new | \n | \n
\n\n | \ndisclosures are introduced for | \n | \n
\n\n
\n
\n\n\n\n\n
\n\n\n| New standards or | \n | \n | \n
\n\n| amendments to | \n | \n | \n
\n\n| and effective date | \nDescription | \nExpected impact | \n
\n\n| Effective date: | \ncontractual terms that can change cash | \n | \n
\n\n| 1 January 2026 | \nflows (such as some financial | \n | \n
\n\n | \ninstruments with features linked to the | \n | \n
\n\n | \nachievement of environment, social | \n | \n
\n\n | \nand governance targets) and update | \n | \n
\n\n | \nsome disclosures of equity investments | \n | \n
\n\n | \ndesignated at fair value through other | \n | \n
\n\n | \ncomprehensive income. | \n | \n
\n\n| Annual Improvements | \nThese improvements clarify guidance | \nThe Group expects | \n
\n\n| Volume 11 | \nand wording in some IFRS Accounting | \nno impact. | \n
\n\n| Effective date: | \nStandards, amongst others for financial | \n | \n
\n\n| 1 January 2026 | \ninstruments. | \n | \n
\n\n| IFRS 18 Presentation and | \nIFRS 18 replaces IAS 1 Presentation of | \nThe Group assesses | \n
\n\n| Disclosure in Financial | \nFinancial Statements, it introduces new | \nthe impactof IFRS 18 | \n
\n\n| Statements (IFRS 18) | \nrequirements for presentation within | \non its primary | \n
\n\n| Effective date: | \nthe statement of profit or loss, | \nfinancial statements | \n
\n\n| 1 January 2027 | \nincluding specified totals and subtotals. | \nand the notes to the | \n
\n\n | \nIFRS 18 requires classifying income and | \nfinancial statements. | \n
\n\n | \nexpenses into the categories: | \n | \n
\n\n | \noperating, investing, financing, income | \n | \n
\n\n | \ntaxes and discontinued operations.IFRS | \n | \n
\n\n | \n18 requires disclosure of management- | \n | \n
\n\n | \ndefined performance measures. | \n | \n
\n\n | \nIFRS 18 also requires some adjustments | \n | \n
\n\n | \nto other standards. | \n | \n
\n\n| IFRS 19 Subsidiaries | \nIFRS 19 allows eligible entities to elect | \nThe Group\u2019s equity | \n
\n\n| without Public | \nto apply its reduced disclosure | \ninstruments are | \n
\n\n| Accountability: | \nrequirements while still applying the | \npublicly traded, it is | \n
\n\n| Disclosures (IFRS 19) | \nrecognition, measurement and | \nnot eligible to elect | \n
\n\n| Effective date: | \npresentation requirements in other | \nto disclosure reliefs | \n
\n\n| 1 January 2027 | \nIFRS Accounting Standards. | \nin IFRS 19. | \n
\n\n
\n
\n\n\n",
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"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag257": {
"value": "\n
\n
\n\n
\n\n2.4 Basis of consolidation
\nThe consolidated financial statements include the accounts of the parent
\nCompany and the entities it controls.
\nControl
\nThe Group controls an entity when it has (i) power over the entity based on
\nexisting rights that give the current ability to direct the relevant activities of
\nthe entity, (ii) is exposed to, or has rights to, variable returns from its
\ninvolvement with the entity and (iii) has the ability to use its power to affect
\nits returns. The Group reassesses whether it controls an entity if facts and
\ncircumstances indicate that there are changes to one or more of the
\nelements of control stated above. All relevant facts and circumstances are
\nconsidered in assessing whether the Group\u2019s voting and share rights in an
\nentity are sufficient to give it power. Consolidation of a subsidiary begins
\nwhen control over the entity is obtained and ceases when control over the
\nentity is lost. See note 13 for details of the consolidation of Stichting Beheer
\nDerdengelden 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\n2.5 Functional and presentation currency
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThese financial statements are presented in euro (\u201cEUR\u201d), the presentation
\ncurrency of the Group and the functional currency of Ease2pay N.V. All
\namounts in these financial statements are stated in thousands of euro
\n(\u201cEUR\u201d), unless stated otherwise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 preparing the financial statements, transactions in currencies other than
\nthe functional currency are recognised at the rates of exchange prevailing
\nat the dates of the transactions. At the end of each reporting period,
\nmonetary assets and liabilities that are denominated in foreign currencies
\nare translated at the rates prevailing at that date. Exchange differences on
\nmonetary items are recognised in profit or loss in the period in which they
\narise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2.6 Current and non-current classification
\nThe Group presents its assets and liabilities in the consolidated statement
\nof financial position based on current and non-current classifications. An
\nasset is current when it is expected to be realised or intended to be sold or
\nconsumed in the normal operating cycle, held primarily for the purpose of
\ntrading, expected to be realised within twelve months after the reporting
\nperiod, or cash or cash equivalent unless restricted from being exchanged
\nor used to settle a liability for at least twelve months after the reporting
\nperiod. All other assets are classified as non-current.
\nA liability is current when it is expected to be settled in the normal
\noperating cycle, held primarily for the purpose of trading, due to be settled
\nwithin twelve months after the reporting period, or there is no
\nunconditional right to defer the settlement of the liability for at least twelve
\nmonths after the reporting period that may be subject to the compliance to
\ncovenants on the reporting date for borrowings with an contractual end-
\ndate of more than twelve months after the reporting date.
\nThe Group classifies all other liabilities as non-current. Deferred tax assets
\nand liabilities are classified as non-current assets and/or liabilities.
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n
\n\n
\n\n2.8 Financial 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\n\n\n\n\n\nRecognition and derecognition
\nFinancial assets and financial liabilities are recognised when the Group
\nbecomes a party to contractual provisions of a financial instrument. Regular
\nway purchases and sales of financial assets are recognised on trade date,
\nbeing the date on which the group commits to purchase or sell the asset.
\nFinancial assets are derecognised when the contractual rights to the cash
\nflows expire, or when the financial asset and substantially all of the risks
\nand rewards are transferred. A financial liability is derecognised when it is
\nextinguished, 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\nClassification
\nFor a financial asset to be classified and measured at amortised cost, it
\nneeds to (i) give rise to cash flows that are solely payments of the principal
\nand interest on the principal amount outstanding and (ii) be held within a
\nbusiness model with the objective of holding financial assets in order to
\ncollect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\n
\n\n
\n
\n
\n\nmanage these assets. Financial assets with cash flows that are not solely
\npayments of principal and interest are classified and measured at their fair
\nvalue through profit or loss, irrespective of the business model. Financial
\nassets of the Group, like trade and other receivables, cash and cash
\nequivalents, are classified as financial assets measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFinancial liabilities, like borrowings and trade and other payables, are
\nclassified as financial liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nMeasurement
\n\n
\n
\n
\n\nFinancial assets
\nExcept for trade receivables, the Group initially measures financial assets at
\ntheir fair value plus transaction costs. The Group measures its trade
\nreceivables at initial recognition on the transaction price of the revenue
\nrecognised. A trade receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the receivable relates only to
\nthe passage of time. After initial recognition, financial assets are measured
\nat amortised cost using the effective interest method, less allowance for
\nexpected 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\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n
\n
\n
\n
\n
\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\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\nFair value
\nFair value is the price that would be received to sell an asset or paid to
\ntransfer a liability in an orderly transaction between market participants at
\nthe measurement date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2.9 Principles underlying the consolidated statement of cash flows
\nGeneral
\nThe consolidated statement of cash flows distinguishes between operating,
\ninvesting and financing activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nCash flows from or used in operating activities
\nCash flows from or used in operating activities are calculated by the indirect
\nmethod, by adjusting the consolidated profit or loss before tax for the
\neffects of transactions of a non-cash nature, any deferrals or accruals of
\npast or future operating cash receipts or payments and items of income or
\nexpense associated with investing or financing cash flows.
\nCash flows from or used in investing activities
\nCash flows from or used in investing activities are cash payments and/or
\nreceipts from capital expenditure and acquisitions.
\nCash flows from or used in financing activities
\nThe cash flows from or used in financing activities comprise the cash
\nreceipts and payments from the issue of shares, 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
\n4 Revenue and segment information
\n\n4.1 Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes amounts
\ncollected on behalf of third parties. The Group recognises revenue when it
\ntransfers control of the service to a customer.
\nA performance obligation is the unit of account for revenue recognition. At
\ncontract inception, the Group identifies the performance obligations within
\nthe contract. To determine whether a promised service (or bundle of
\nservices) is distinct, the Group applies judgment using two criteria:
\n- Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the promised
\ntransfer of the good or service is separately identifiable from other
\npromises in 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\nFor platform revenues, the revenue of the Group consists of two fees:
\n- Settlement fees: A customer obtains the right to execute transactions
\non the platform in a specific period. This is a performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.
\n- Processing fees: A customer executes transactions at one moment on
\nthe platform. This is a performance obligation satisfied over time (in a
\nvery short timeframe). Processing fees are fees per transactions and are
\nrecognised when the transaction has been executed.
\nBesides these fees, the Group provides other services amongst other add-
\nons to the platform to provide additional and/or specific services to
\ncustomers and limited power volumes to customers via its public
\nconnectors; these performance obligations are satisfied over time. The
\nGroup sells a limited number of connectors to customers enabling them to
\nuse the services of the platform. These performance obligations are
\nsatisfied at a point in time.
\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.
\nThe Group has contracts with financial institutions that provide services to
\nenable payment processing, for which payment network fees are charged.
\nThe Group is responsible for fulfilling the promise to provide payment
\ntransaction services. The Group is ultimately responsible for ensuring that
\nthe services are performed and are acceptable to the customers. For all
\npayments of processing settlement services that are provided to customers,
\nthe Group retains the exposure to financial institutions and the related
\npayment costs and recognises all these costs in its cost of revenue. The
\nGroup controls the full payment service and acts as principal for these
\nservices.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\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 Employee benefits
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid 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\nGroup has a present legal or constructive obligation to pay this amount
\nbecause of past service provided by the employee and the obligation can be
\nestimated reliably. Staff costs comprise directly attributable costs of staff,
\nManagement Board and Supervisory Board members, social security
\ncontributions, pension contribution payments and temporary staff
\nexpenses.
\nPension contribution payments of the Group relate to defined-contribution
\nplans, which are recognised as an expense when employees have rendered
\nservices entitling them to the payments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 fair values where there is a reasonable
\nassurance that the grant will be received, and the Group will comply with all
\nconditions attached.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 Income taxes
\n9.1 Material accounting policy
\nTax expense or income recognised in the consolidated financial statement
\nof profit or loss comprises the total of deferred tax and current tax
\nexpenses or income that are not recognised in other comprehensive
\nincome or directly in equity.
\nCurrent and deferred taxes are calculated based on tax rates and tax laws
\nthat were enacted or substantively enacted by the end of the reporting
\nperiod. Deferred tax is the tax expected to be payable or 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 liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused tax
\nlosses and tax credits.
\nDeferred tax assets are recognised to the extent that 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
\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in a 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.
\nThe carrying amount of (non-recognised) deferred tax assets is reviewed at
\neach reporting date and adjusted to the extent whether it is probable that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\nsufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered, if applicable.
\nDeferred tax assets and liabilities are offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate to income taxes levied by the same taxation authority
\non either the same taxable entity or different taxable entities which intend
\nto settle their current tax assets and liabilities either on a net basis or
\nsimultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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
\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, if
\nany (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\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
11 Intangible assets
\n
Material accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIntangible assets represent the payment transaction platform (the
\n\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\nbusiness combination are recognised separately from goodwill and are
\ninitially recognised at their fair values at the acquisition date (which is
\nregarded as their cost).
\n\n
\nAquired intangible assets are measured at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
\nrecognised on a straight-line basis over the useful life of the asset. The
\nuseful life and amortisation method are reviewed at the end of each
\nreporting period.
\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 or
\nloss when the asset is derecognised.
\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
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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.
\n\n
\nAn asset is derecognised upon disposal or when no future economic
\nbenefits are expected to arise from its continued use. Any resulting gain or
\nloss 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
\n16 Equity
\n\n16.1 Equity
\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 terms
\nof the Company\u2019s Articles of Association.
\n
\n\n\n\n\n\n\n\n\n\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 directly
\nattributable to the issue of new shares are shown in shareholders\u2019 equity as
\na deduction, net of tax, from the proceeds and are presented in share
\npremium.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n18.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office space.
\nThe payments of short-term leases are expensed on a straight-line basis
\nover 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
\n20 Related party transactions
\n\n20.1 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. (majority
\nshareholder) and Ease2pay N.V.\u2019s group companies are related parties.
\nTransactions with related parties are accounted for in accordance with the
\nrequirements of relevant accounting policies and consider the substance as
\nwell as the legal form. Related party transactions were made on terms
\nequivalent to those that prevail in arm\u2019s length transactions.
\nBalances and transactions within the Group, which are related parties of
\nthe Group, have been eliminated on consolidation and are not disclosed.
\n
\n\n\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag259": {
"value": "\n
\n\n2.4 Basis of consolidation
\nThe consolidated financial statements include the accounts of the parent
\nCompany and the entities it controls.
\nControl
\nThe Group controls an entity when it has (i) power over the entity based on
\nexisting rights that give the current ability to direct the relevant activities of
\nthe entity, (ii) is exposed to, or has rights to, variable returns from its
\ninvolvement with the entity and (iii) has the ability to use its power to affect
\nits returns. The Group reassesses whether it controls an entity if facts and
\ncircumstances indicate that there are changes to one or more of the
\nelements of control stated above. All relevant facts and circumstances are
\nconsidered in assessing whether the Group\u2019s voting and share rights in an
\nentity are sufficient to give it power. Consolidation of a subsidiary begins
\nwhen control over the entity is obtained and ceases when control over the
\nentity is lost. See note 13 for details of the consolidation of Stichting Beheer
\nDerdengelden 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag260": {
"value": "\n2.4 Basis of consolidation
\nThe consolidated financial statements include the accounts of the parent
\nCompany and the entities it controls.
\nControl
\nThe Group controls an entity when it has (i) power over the entity based on
\nexisting rights that give the current ability to direct the relevant activities of
\nthe entity, (ii) is exposed to, or has rights to, variable returns from its
\ninvolvement with the entity and (iii) has the ability to use its power to affect
\nits returns. The Group reassesses whether it controls an entity if facts and
\ncircumstances indicate that there are changes to one or more of the
\nelements of control stated above. All relevant facts and circumstances are
\nconsidered in assessing whether the Group\u2019s voting and share rights in an
\nentity are sufficient to give it power. Consolidation of a subsidiary begins
\nwhen control over the entity is obtained and ceases when control over the
\nentity is lost. See note 13 for details of the consolidation of Stichting Beheer
\nDerdengelden Ease2pay.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag262": {
"value": "\n
\n\n2.5 Functional and presentation currency
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThese financial statements are presented in euro (\u201cEUR\u201d), the presentation
\ncurrency of the Group and the functional currency of Ease2pay N.V. All
\namounts in these financial statements are stated in thousands of euro
\n(\u201cEUR\u201d), unless stated otherwise.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag263": {
"value": "\n2.5 Functional and presentation currency
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIn preparing the financial statements, transactions in currencies other than
\nthe functional currency are recognised at the rates of exchange prevailing
\nat the dates of the transactions. At the end of each reporting period,
\nmonetary assets and liabilities that are denominated in foreign currencies
\nare translated at the rates prevailing at that date. Exchange differences on
\nmonetary items are recognised in profit or loss in the period in which they
\narise.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag265": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\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 of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag267": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\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
\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, if
\nany (see note 2.6).
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag269": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n\n\n\n\n\n\n\n\n\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
\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, if
\nany (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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag271": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\n6 Employee benefits
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid 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\nGroup has a present legal or constructive obligation to pay this amount
\nbecause of past service provided by the employee and the obligation can be
\nestimated reliably. Staff costs comprise directly attributable costs of staff,
\nManagement Board and Supervisory Board members, social security
\ncontributions, pension contribution payments and temporary staff
\nexpenses.
\nPension contribution payments of the Group relate to defined-contribution
\nplans, which are recognised as an expense when employees have rendered
\nservices entitling them to the payments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 fair values where there is a reasonable
\nassurance that the grant will be received, and the Group will comply with all
\nconditions attached.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
11 Intangible assets
\n
Material accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nAfter initial recognition, intangible assets acquired
\nin a business combination are reported at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
\nrecognised on a straight-line basis over the useful life of the asset.
\n\n\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
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nDepreciation is calculated from
\nthe 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\n\n\n\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:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag273": {
"value": "\n
\n\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag275": {
"value": "\n
\n\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n10 Goodwill
\nMaterial accounting policy
\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, if
\nany (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
\n\n
11 Intangible assets
\n
Material accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIntangible assets represent the payment transaction platform (the
\n\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\nbusiness combination are recognised separately from goodwill and are
\ninitially recognised at their fair values at the acquisition date (which is
\nregarded as their cost).
\n\n
\nAquired intangible assets are measured at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
\nrecognised on a straight-line basis over the useful life of the asset. The
\nuseful life and amortisation method are reviewed at the end of each
\nreporting period.
\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 or
\nloss when the asset 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag277": {
"value": "\n
\n\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n10 Goodwill
\nMaterial accounting policy
\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, if
\nany (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\n\n\n\n\nChanges in goodwill
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\n\n\n\n\n
\n\n| Balance as at 1 January | \n1,213 | \n1,213 | \n\n\n\n\n\n
\n\n| Changes in the year | \n- | \n- | \n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\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
Impairment test of non-financial non-current assets
\nThe recoverable amount is determined based on value-in-use calculations,
\ncovering a detailed five-year forecast, followed by an extrapolation of
\nexpected cash flows using a declining growth rate determined by
\nmanagement. If applicable, the period used is shortened. The present value
\nof the expected cash flows of each unit is determined by applying a suitable
\ndiscount rate reflecting current market assessments of the time value of
\nmoney and risks specific to the segment.
\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.
\nThis goodwill has been impaired fully in prior years and has not been
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\ndisclosed; and
\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.
\nThe value in use of the cash generating unit is based on the cash flow
\nprojections ending in 2026 due to termination of the contract with a
\ncustomer (see the Report of the Management Board, subsection Events in
\n2024).
\nNo expected efficiency improvements have been considered, and prices
\nand wages reflect publicly available forecasts of inflation in the industry
\nover the forecast period. Management is currently not aware of any other
\nreasonably possible changes to key assumptions that would cause a cash-
\ngenerating 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 | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Communication with devices connected | \n16.0% | \n16.6% | \n2.0% | \n2.2% | \n\n\n\n\n\n
\n\n | \n | \n ` | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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 hereafter.
\n\n
\n\n\n| Carrying amount of goodwill | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| EUR'000 | \n | \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
The value in use of the cash generating unit Communication with devices
\nconnected is EUR 3 million (2023: EUR 5 million) and the carrying amount of
\nthe related assets is EUR 1.9 million (2023: EUR 2.2 million).
\nSensitivity
\nAs at 31 December 2024, the cash generating unit Communication with
\ndevices connected has sufficient headroom for possible changes in key
\nassumptions.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag279": {
"value": "\n
\n\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n10 Goodwill
\nMaterial accounting policy
\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, if
\nany (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\n\n\n\n\nChanges in goodwill
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\n\n\n\n\n
\n\n| Balance as at 1 January | \n1,213 | \n1,213 | \n\n\n\n\n\n
\n\n| Changes in the year | \n- | \n- | \n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\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
Impairment test of non-financial non-current assets
\nThe recoverable amount is determined based on value-in-use calculations,
\ncovering a detailed five-year forecast, followed by an extrapolation of
\nexpected cash flows using a declining growth rate determined by
\nmanagement. If applicable, the period used is shortened. The present value
\nof the expected cash flows of each unit is determined by applying a suitable
\ndiscount rate reflecting current market assessments of the time value of
\nmoney and risks specific to the segment.
\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.
\nThis goodwill has been impaired fully in prior years and has not been
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\ndisclosed; and
\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.
\nThe value in use of the cash generating unit is based on the cash flow
\nprojections ending in 2026 due to termination of the contract with a
\ncustomer (see the Report of the Management Board, subsection Events in
\n2024).
\nNo expected efficiency improvements have been considered, and prices
\nand wages reflect publicly available forecasts of inflation in the industry
\nover the forecast period. Management is currently not aware of any other
\nreasonably possible changes to key assumptions that would cause a cash-
\ngenerating 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 | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Communication with devices connected | \n16.0% | \n16.6% | \n2.0% | \n2.2% | \n\n\n\n\n\n
\n\n | \n | \n ` | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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 hereafter.
\n\n
\n\n\n| Carrying amount of goodwill | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| EUR'000 | \n | \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
The value in use of the cash generating unit Communication with devices
\nconnected is EUR 3 million (2023: EUR 5 million) and the carrying amount of
\nthe related assets is EUR 1.9 million (2023: EUR 2.2 million).
\nSensitivity
\nAs at 31 December 2024, the cash generating unit Communication with
\ndevices connected has sufficient headroom for possible changes in key
\nassumptions.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
11 Intangible assets
\n
Material accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIntangible assets represent the payment transaction platform (the
\n\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\nbusiness combination are recognised separately from goodwill and are
\ninitially recognised at their fair values at the acquisition date (which is
\nregarded as their cost).
\n\n
\nAquired intangible assets are measured at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
\nrecognised on a straight-line basis over the useful life of the asset. The
\nuseful life and amortisation method are reviewed at the end of each
\nreporting period.
\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 or
\nloss when the asset 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\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nChanged in intangible asset
\n\n
\n\n\n | \nPlatform | \nCustomer | \nTotal | \n\n\n\n\n
\n\n| EUR'000 | \ntechnology | \nrelationships | \n | \n\n\n\n\n
\n\n| As at 1 January 2024 | \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| Balance as at 1 January 2024 | \n2,292 | \n955 | \n3,247 | \n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n
\n\n| Additions | \n126 | \n- | \n126 | \n\n\n\n\n
\n\n| Amortisation charge | \n-578 | \n-258 | \n-836 | \n\n\n\n\n
\n\n | \n-452 | \n-258 | \n-710 | \n\n\n\n\n
\n\n| As at 31 December 2024 | \n | \n | \n | \n\n\n\n\n
\n\n| Cost | \n4,285 | \n1,195 | \n5,480 | \n\n\n\n\n
\n\n| Accumulated amortisation | \n-2,445 | \n-498 | \n-2,943 | \n\n\n\n\n
\n\n| Balance as at 31 December 2024 | \n1,840 | \n697 | \n2,537 | \n\n\n\n\n
\n\n| Useful life in years | \n5 - 10 | \n5 | \n | \n\n\n\n\n
\n\n| Remaining useful life in years | \n2 - 6 | \n2 | \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| Balance 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| Balance 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\n\n\n\n\n\n\n\n
\n\n\n\n\n
See note 3.2 \u201cUseful life customer relationships\u201d for the change in the
\nuseful life of the Customer relationships.
\n
\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag281": {
"value": "\n2.7 Impairment of non-financial assets
\nGoodwill and intangible assets that have an indefinite useful life are not
\nsubject to amortisation and are tested annually for impairment, or more
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nfrequently if events or changes in circumstances indicate that they might be
\nimpaired. Other assets are tested for impairment whenever events or
\nchanges in circumstances indicate that the carrying amount may not be
\nrecoverable. An impairment loss is recognised for the amount by which the
\nasset\u2019s carrying amount exceeds its recoverable amount.
\nThe recoverable amount is the higher of an asset\u2019s fair value less costs of
\ndisposal and value in use. For the purposes of assessing impairment, assets
\nare grouped at the lowest levels for which there are separately identifiable
\ncash inflows, which are largely independent of the cash inflows from other
\nassets or groups of assets (cash-generating units). Non-financial assets
\nother than goodwill that suffered an impairment are reviewed for possible
\nreversal of the impairment at the end of each 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\n10 Goodwill
\nMaterial accounting policy
\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, if
\nany (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\n\n\n\n\nChanges in goodwill
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\n\n\n\n\n
\n\n| Balance as at 1 January | \n1,213 | \n1,213 | \n\n\n\n\n\n
\n\n| Changes in the year | \n- | \n- | \n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\n\n\n\n\n
\n\n| Accumulated impairment losses | \n-23,766 | \n-23,766 | \n\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
Impairment test of non-financial non-current assets
\nThe recoverable amount is determined based on value-in-use calculations,
\ncovering a detailed five-year forecast, followed by an extrapolation of
\nexpected cash flows using a declining growth rate determined by
\nmanagement. If applicable, the period used is shortened. The present value
\nof the expected cash flows of each unit is determined by applying a suitable
\ndiscount rate reflecting current market assessments of the time value of
\nmoney and risks specific to the segment.
\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.
\nThis goodwill has been impaired fully in prior years and has not been
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\ndisclosed; and
\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.
\nThe value in use of the cash generating unit is based on the cash flow
\nprojections ending in 2026 due to termination of the contract with a
\ncustomer (see the Report of the Management Board, subsection Events in
\n2024).
\nNo expected efficiency improvements have been considered, and prices
\nand wages reflect publicly available forecasts of inflation in the industry
\nover the forecast period. Management is currently not aware of any other
\nreasonably possible changes to key assumptions that would cause a cash-
\ngenerating 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 | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Communication with devices connected | \n16.0% | \n16.6% | \n2.0% | \n2.2% | \n\n\n\n\n\n
\n\n | \n | \n ` | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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 hereafter.
\n\n
\n\n\n| Carrying amount of goodwill | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| EUR'000 | \n | \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
The value in use of the cash generating unit Communication with devices
\nconnected is EUR 3 million (2023: EUR 5 million) and the carrying amount of
\nthe related assets is EUR 1.9 million (2023: EUR 2.2 million).
\nSensitivity
\nAs at 31 December 2024, the cash generating unit Communication with
\ndevices connected has sufficient headroom for possible changes in key
\nassumptions.
\n
\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag283": {
"value": "\n
\n\n
\n\n
\n\n
\n
\n\n
\n\n2.8 Financial 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\n\n\n\n\n\nRecognition and derecognition
\nFinancial assets and financial liabilities are recognised when the Group
\nbecomes a party to contractual provisions of a financial instrument. Regular
\nway purchases and sales of financial assets are recognised on trade date,
\nbeing the date on which the group commits to purchase or sell the asset.
\nFinancial assets are derecognised when the contractual rights to the cash
\nflows expire, or when the financial asset and substantially all of the risks
\nand rewards are transferred. A financial liability is derecognised when it is
\nextinguished, 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\nClassification
\nFor a financial asset to be classified and measured at amortised cost, it
\nneeds to (i) give rise to cash flows that are solely payments of the principal
\nand interest on the principal amount outstanding and (ii) be held within a
\nbusiness model with the objective of holding financial assets in order to
\ncollect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n\nmanage these assets. Financial assets with cash flows that are not solely
\npayments of principal and interest are classified and measured at their fair
\nvalue through profit or loss, irrespective of the business model. Financial
\nassets of the Group, like trade and other receivables, cash and cash
\nequivalents, are classified as financial assets measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFinancial liabilities, like borrowings and trade and other payables, are
\nclassified as financial liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nMeasurement
\n\n
\n
\n
\n\nFinancial assets
\nExcept for trade receivables, the Group initially measures financial assets at
\ntheir fair value plus transaction costs. The Group measures its trade
\nreceivables at initial recognition on the transaction price of the revenue
\nrecognised. A trade receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the receivable relates only to
\nthe passage of time. After initial recognition, financial assets are measured
\nat amortised cost using the effective interest method, less allowance for
\nexpected 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\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\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\nFair value
\nFair value is the price that would be received to sell an asset or paid to
\ntransfer a liability in an orderly transaction between market participants at
\nthe measurement date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag288": {
"value": "\n
\n\n
\n\n
\n
\n\n
\n\n2.8 Financial 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\n\n\n\n\n\nRecognition and derecognition
\nFinancial assets and financial liabilities are recognised when the Group
\nbecomes a party to contractual provisions of a financial instrument. Regular
\nway purchases and sales of financial assets are recognised on trade date,
\nbeing the date on which the group commits to purchase or sell the asset.
\nFinancial assets are derecognised when the contractual rights to the cash
\nflows expire, or when the financial asset and substantially all of the risks
\nand rewards are transferred. A financial liability is derecognised when it is
\nextinguished, 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\nClassification
\nFor a financial asset to be classified and measured at amortised cost, it
\nneeds to (i) give rise to cash flows that are solely payments of the principal
\nand interest on the principal amount outstanding and (ii) be held within a
\nbusiness model with the objective of holding financial assets in order to
\ncollect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nmanage these assets. Financial assets with cash flows that are not solely
\npayments of principal and interest are classified and measured at their fair
\nvalue through profit or loss, irrespective of the business model. Financial
\nassets of the Group, like trade and other receivables, cash and cash
\nequivalents, are classified as financial assets measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFinancial liabilities, like borrowings and trade and other payables, are
\nclassified as financial liabilities measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nMeasurement
\n\n
\n
\n
\n\nFinancial assets
\nExcept for trade receivables, the Group initially measures financial assets at
\ntheir fair value plus transaction costs. The Group measures its trade
\nreceivables at initial recognition on the transaction price of the revenue
\nrecognised. A trade receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the receivable relates only to
\nthe passage of time. After initial recognition, financial assets are measured
\nat amortised cost using the effective interest method, less allowance for
\nexpected 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\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\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\nFair value
\nFair value is the price that would be received to sell an asset or paid to
\ntransfer a liability in an orderly transaction between market participants at
\nthe measurement date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n8 Finance income and expenses
\nSee note 2.7 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Interest income | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n13 Amounts entrused to and liabilties of Stichting Beheer
\nDerdengelden Ease2pay
\nThe parking and fuelling payment transactions are processed by the group
\ncompany Ease2pay B.V. Ease2pay B.V. is 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. is
\nexempt in both roles and is therefore not regulated by DNB. In addition,
\nEase2pay B.V. is accredited as an eMandate Service Provider (MSP) and
\ncertified as a Collecting Payment Service Provider (CPSP) for iDEAL.
\nIn 2017, Ease2pay B.V. entered into an 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
\nfuelling services. The monies safeguarded at the Foundation are readily
\navailable to pay frequent transactions, like parking and fuelling and provide
\nevery involved party a smooth process. The amounts entrusted by the users
\nof the platform to the Foundation shall be used to pay parking and fuel
\nproviders for their services. Due to the agreement, the Group may exert an
\ninfluence on the Foundation\u2019s Board. It is agreed that all expenses (or
\nincome) of the Foundation will be charged (benefit) to Ease2pay B.V.,
\nconsisting of operational expenses of the Foundation or interest expenses
\nor income. Ease2pay B.V. settles the transactions on behalf of the
\nFoundation with its counterparties.
\nThe Group has concluded, in accordance with the consolidation
\nrequirements (see note 2.3) that the financial information of the
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nFoundation needs to be consolidated. The Foundation's cash and cash
\nequivalents are legally separated and are only available to pay for services
\nprovided to the users of the platform.
\nSee note 2.7 for the material accounting policy of the entrusted and
\nliabilities amounts.
\n13.1 Amounts entrusted to Stichting Beheer Derdengelden Ease2pay
\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 1,301 thousand (31 December 2023: EUR 944
\nthousand, 1 January 2023: EUR 747 thousand).
\n13.2 Liabilities of Stichting Beheer Derdengelden Ease2pay
\nThe liabilities Stichting Beheer Derdengelden Ease2pay are summarised
\nbelow.
\n\n
\n\n\n| As at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Amounts from users of the platform to be | \n440 | \n374 | \n322 | \n\n\n\n\n
\n\n| used to pay parking and fuel providers (EGI | \n | \n | \n | \n\n\n\n\n
\n\n| credits) | \n | \n | \n | \n\n\n\n\n
\n\n| Amounts payable to providers of parking | \n854 | \n567 | \n428 | \n\n\n\n\n
\n\n| services or fuel (merchants) | \n | \n | \n | \n\n\n\n\n
\n\n| Balance as at 31 December | \n1,294 | \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\n14 Trade and other receivables
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade receivables | \n | \n18 | \n338 | \n276 | \n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n | \n- | \n754 | \n422 | \n\n\n\n\n
\n\n| Amounts to be invoiced | \n | \n193 | \n138 | \n162 | \n\n\n\n\n
\n\n| Other receivables and accruals | \n | \n68 | \n112 | \n434 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n | \n279 | \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\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\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 2024, the legal conditions of the Group\u2019s invoicing have changed for
\nservices of merchants, consequently the receivables from end-users and
\nliabilities to the related merchants are not recognised in the Group\u2019s
\nfinancial statement of position.
\nThe aging of the trade receivable is shown below.
\n\n
\n\n\n| As at 31 December 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\n\n\n\n
\n\n | \n29 | \n-11 | \n18 | \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 2023 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n241 | \n- | \n241 | \n\n\n\n\n
\n\n| 0 to 30 days | \n95 | \n- | \n95 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n3 | \n-3 | \n- | \n\n\n\n\n
\n\n| Balance as at 31 December | \n343 | \n-5 | \n338 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The credit risk of the trade receivables is limited for the parking and fuelling
\npayment processing, as most receivables are paid from the amounts
\nentrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\nThe movement of the credit loss allowance is summarised below.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Balance as at 1 January | \n5 | \n2 | \n\n\n\n\n
\n\n| Additions | \n6 | \n3 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n11 | \n5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n15 Cash and cash equivalents
\nSee note 2.7 for the material accounting policy.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\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 cash and cash equivalents amounting to EUR 2,672 thousand
\n(31 December 2023: EUR 2,669 thousand, January 2023: EUR 3,378
\nthousand) were available to the Group without any restrictions
\n(31 December 2023: no restrictions, 1 January 2023: no restrictions).The
\nGroup receives an interest rate of \u20acSTR less 1,25% on its cash balances (31
\nDecember 2023: 1.25%, 31 December 2023: nil). Note 19 sets out the credit
\nrisk of the counterparties with regard to the amounts of cash and cash
\nequivalents.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n17 Trade and other liabilities
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade payables | \n | \n36 | \n60 | \n90 | \n\n\n\n\n
\n\n| Payables related to merchants | \n | \n- | \n771 | \n254 | \n\n\n\n\n
\n\n| Wage and value added taxes payable | \n | \n95 | \n80 | \n117 | \n\n\n\n\n
\n\n| Other liabilities | \n | \n188 | \n484 | \n999 | \n\n\n\n\n
\n\n| Total | \n | \n319 | \n1,395 | \n1,460 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The amount of other liabilities relates mainly to accruals of expenditures in
\nthe year. As from 2024, the Group has changed its invoicing procedures
\nresulting that its billing services are performed on behalf of merchants, and
\nconsequently the receivables from end-users and liabilities to the related
\nmerchants are not recognised in the Group\u2019s financial statement of
\nposition.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n19 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.
\nThe Management Board is responsible for setting up and overseeing the
\nGroup\u2019s risk management framework. The Group continuously develops its
\ninternal 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\n19.1 Credit risk
\nCredit risk is the risk that one counterparty of a financial instrument will
\ncause a financial loss for the other counterparty by failing to comply with an
\nobligation. A credit risk arises when counterparties, including debtors or
\nbanks, fail to meet their obligations to the Group. The Group\u2019s credit risk is
\nlimited to parking and fuelling payment processing fees as most of those
\nfees are paid via Stichting Beheer Derdengelden Ease2pay. As the credit risk
\nof the other activities are limited amount for the Group\u2019s fee is at risk. The
\nGroup considers the following as constituting an event of default:
\n- When information developed internally or obtained from external
\nsources indicates that the debtor is unlikely to pay its creditors; or
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n- When a financial asset is 90 days past due.
\nThe cash and cash equivalents held with banks are considered financial
\nassets rated investment grade. ABN AMRO Bank N.V. has ratings of A, Aa3,
\nA+ and Rabobank of A+, Aa2, A+ respectively from Standard & Poors,
\nMoody's and Fitch. The Group's maximum exposure to credit risks is limited
\nto the carrying amount of the financial assets in the consolidated statement
\nof financial position less the liabilities of Stichting Derdengelden Ease2pay
\nand liabilities to merchants for non-parking and fuelling activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n19.2 Liquidity risk
\nLiquidity risk is the risk that the Group will encounter difficulty in meeting
\nobligations associated with financial liabilities that are settled by delivering
\ncash or another financial asset. The Group's policy is to meet its current and
\nfuture payment obligations, to enable the continuance and growth of its
\nbusiness activities. The principles underlying liquidity risk management are
\nthat sufficient liquidity is available to meet financial obligations arising from
\nthe Group's activities.
\nOn 31 December 2024, cash and cash equivalents amount to EUR 2,672
\nthousand and were at free disposal of the Group (31 December 2023:
\nEUR 2,669 thousand). On the same date, the Group had no credit facility
\n(31 December 2023: no credit facility).
\nThe expected cash outflows of the Group are as follows:
\n\n
\n\n\n| As at 31 December 2024 | \nCarrying amount | \nCash outflows | \n\n\n\n\n
\n\n| EUR'000 | \n | \nTotal | \nLess than 6 months | \n\n\n\n\n
\n\n| Liabilities of Stichting Beheer | \n1,294 | \n1,294 | \n1,294 | \n\n\n\n\n
\n\n| Derdengelden Ease2pay | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other liabilities | \n319 | \n319 | \n319 | \n\n\n\n\n
\n\n| Total | \n1,613 | \n1,613 | \n1,613 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\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 2023 | \nCarrying amount | \n | \nCash outflows | \n\n\n\n\n
\n\n| EUR'000 | \n | \nTotal | \nLess than 6 months | \n\n\n\n\n
\n\n| Liabilities of Stichting Beheer | \n941 | \n941 | \n941 | \n\n\n\n\n
\n\n| Derdengelden Ease2pay | \n | \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\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\n\n\n\n\n\n\n\n19.3 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 objective
\nof market risk management is to manage and control market risk exposures
\nwithin acceptable limits.
\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 2024, the Group is not exposed to interest rate risk
\n(31 December 2023: not exposed).
\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\ntransaction platform services outside the Netherlands that are performed
\nin 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\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,
\namounts entrusted to Stichting Beheer Derdengelden Ease2pay, cash and
\ncash equivalents, liabilities of Stichting Beheer Derdengelden Ease2pay and
\nother current liabilities, are reasonable approximations of the fair value of
\nthe 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\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:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag291": {
"value": "\n
\n\n
\n
\n\n
\n\n2.8 Financial 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\n\n\n\n\n\nRecognition and derecognition
\nFinancial assets and financial liabilities are recognised when the Group
\nbecomes a party to contractual provisions of a financial instrument. Regular
\nway purchases and sales of financial assets are recognised on trade date,
\nbeing the date on which the group commits to purchase or sell the asset.
\nFinancial assets are derecognised when the contractual rights to the cash
\nflows expire, or when the financial asset and substantially all of the risks
\nand rewards are transferred. A financial liability is derecognised when it is
\nextinguished, 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\nClassification
\nFor a financial asset to be classified and measured at amortised cost, it
\nneeds to (i) give rise to cash flows that are solely payments of the principal
\nand interest on the principal amount outstanding and (ii) be held within a
\nbusiness model with the objective of holding financial assets in order to
\ncollect contractual cash flows. This assessment depends on the
\ncharacteristics of the financial asset and the Group\u2019s business model to
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nmanage these assets. Financial assets with cash flows that are not solely
\npayments of principal and interest are classified and measured at their fair
\nvalue through profit or loss, irrespective of the business model. Financial
\nassets of the Group, like trade and other receivables, cash and cash
\nequivalents, are classified as financial assets measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nMeasurement
\n\n
\n
\n
\n\nFinancial assets
\nExcept for trade receivables, the Group initially measures financial assets at
\ntheir fair value plus transaction costs. The Group measures its trade
\nreceivables at initial recognition on the transaction price of the revenue
\nrecognised. A trade receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the receivable relates only to
\nthe passage of time. After initial recognition, financial assets are measured
\nat amortised cost using the effective interest method, less allowance for
\nexpected 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\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag314": {
"value": "\n
\n
\n\n
\n\n2.8 Financial 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\n\n\n\n\n\nRecognition and derecognition
\nFinancial assets and financial liabilities are recognised when the Group
\nbecomes a party to contractual provisions of a financial instrument. Regular
\nway purchases and sales of financial assets are recognised on trade date,
\nbeing the date on which the group commits to purchase or sell the asset.
\nFinancial assets are derecognised when the contractual rights to the cash
\nflows expire, or when the financial asset and substantially all of the risks
\nand rewards are transferred. A financial liability is derecognised when it is
\nextinguished, 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\nFinancial liabilities, like borrowings and trade and other payables, are
\nclassified as financial liabilities measured at amortised cost.
\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag295": {
"value": "\n
\n\n2.8 Financial 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\n\n\n\n\n
\n
\n
\n\nFinancial assets
\nExcept for trade receivables, the Group initially measures financial assets at
\ntheir fair value plus transaction costs. The Group measures its trade
\nreceivables at initial recognition on the transaction price of the revenue
\nrecognised. A trade receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the receivable relates only to
\nthe passage of time. After initial recognition, financial assets are measured
\nat amortised cost using the effective interest method, less allowance for
\nexpected 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\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag304": {
"value": "\n2.8 Financial instruments
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFinancial assets
\nExcept for trade receivables, the Group initially measures financial assets at
\ntheir fair value plus transaction costs. The Group measures its trade
\nreceivables at initial recognition on the transaction price of the revenue
\nrecognised. A trade receivable is recognised if the amount of the services
\nprovided to the customer is unconditional and the receivable relates only to
\nthe passage of time. After initial recognition, financial assets are measured
\nat amortised cost using the effective interest method, less allowance for
\nexpected 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\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\n14 Trade and other receivables
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade receivables | \n | \n18 | \n338 | \n276 | \n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n | \n- | \n754 | \n422 | \n\n\n\n\n
\n\n| Amounts to be invoiced | \n | \n193 | \n138 | \n162 | \n\n\n\n\n
\n\n| Other receivables and accruals | \n | \n68 | \n112 | \n434 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n | \n279 | \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\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 2024, the legal conditions of the Group\u2019s invoicing have changed for
\nservices of merchants, consequently the receivables from end-users and
\nliabilities to the related merchants are not recognised in the Group\u2019s
\nfinancial statement of position.
\nThe aging of the trade receivable is shown below.
\n\n
\n\n\n| As at 31 December 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\n\n\n\n
\n\n | \n29 | \n-11 | \n18 | \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 2023 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n241 | \n- | \n241 | \n\n\n\n\n
\n\n| 0 to 30 days | \n95 | \n- | \n95 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n3 | \n-3 | \n- | \n\n\n\n\n
\n\n| Balance as at 31 December | \n343 | \n-5 | \n338 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The credit risk of the trade receivables is limited for the parking and fuelling
\npayment processing, as most receivables are paid from the amounts
\nentrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\nThe movement of the credit loss allowance is summarised below.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Balance as at 1 January | \n5 | \n2 | \n\n\n\n\n
\n\n| Additions | \n6 | \n3 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n11 | \n5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag317": {
"value": "\nRecognition and derecognition
\nFinancial assets and financial liabilities are recognised when the Group
\nbecomes a party to contractual provisions of a financial instrument. Regular
\nway purchases and sales of financial assets are recognised on trade date,
\nbeing the date on which the group commits to purchase or sell the asset.
\nFinancial assets are derecognised when the contractual rights to the cash
\nflows expire, or when the financial asset and substantially all of the risks
\nand rewards are transferred. A financial liability is derecognised when it is
\nextinguished, discharged, cancelled, or expired.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag300": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag308": {
"value": "\n
\n\n
\n\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\n14 Trade and other receivables
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade receivables | \n | \n18 | \n338 | \n276 | \n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n | \n- | \n754 | \n422 | \n\n\n\n\n
\n\n| Amounts to be invoiced | \n | \n193 | \n138 | \n162 | \n\n\n\n\n
\n\n| Other receivables and accruals | \n | \n68 | \n112 | \n434 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n | \n279 | \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\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 2024, the legal conditions of the Group\u2019s invoicing have changed for
\nservices of merchants, consequently the receivables from end-users and
\nliabilities to the related merchants are not recognised in the Group\u2019s
\nfinancial statement of position.
\nThe aging of the trade receivable is shown below.
\n\n
\n\n\n| As at 31 December 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\n\n\n\n
\n\n | \n29 | \n-11 | \n18 | \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 2023 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n241 | \n- | \n241 | \n\n\n\n\n
\n\n| 0 to 30 days | \n95 | \n- | \n95 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n3 | \n-3 | \n- | \n\n\n\n\n
\n\n| Balance as at 31 December | \n343 | \n-5 | \n338 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The credit risk of the trade receivables is limited for the parking and fuelling
\npayment processing, as most receivables are paid from the amounts
\nentrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\nThe movement of the credit loss allowance is summarised below.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Balance as at 1 January | \n5 | \n2 | \n\n\n\n\n
\n\n| Additions | \n6 | \n3 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n11 | \n5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag310": {
"value": "\n
\n\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\n14 Trade and other receivables
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade receivables | \n | \n18 | \n338 | \n276 | \n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n | \n- | \n754 | \n422 | \n\n\n\n\n
\n\n| Amounts to be invoiced | \n | \n193 | \n138 | \n162 | \n\n\n\n\n
\n\n| Other receivables and accruals | \n | \n68 | \n112 | \n434 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n | \n279 | \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\n\n\n\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 2024, the legal conditions of the Group\u2019s invoicing have changed for
\nservices of merchants, consequently the receivables from end-users and
\nliabilities to the related merchants are not recognised in the Group\u2019s
\nfinancial statement of position.
\nThe aging of the trade receivable is shown below.
\n\n
\n\n\n| As at 31 December 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\n\n\n\n
\n\n | \n29 | \n-11 | \n18 | \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 2023 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n241 | \n- | \n241 | \n\n\n\n\n
\n\n| 0 to 30 days | \n95 | \n- | \n95 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n3 | \n-3 | \n- | \n\n\n\n\n
\n\n| Balance as at 31 December | \n343 | \n-5 | \n338 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The credit risk of the trade receivables is limited for the parking and fuelling
\npayment processing, as most receivables are paid from the amounts
\nentrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\nThe movement of the credit loss allowance is summarised below.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Balance as at 1 January | \n5 | \n2 | \n\n\n\n\n
\n\n| Additions | \n6 | \n3 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n11 | \n5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n19 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.
\nThe Management Board is responsible for setting up and overseeing the
\nGroup\u2019s risk management framework. The Group continuously develops its
\ninternal 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\n19.1 Credit risk
\nCredit risk is the risk that one counterparty of a financial instrument will
\ncause a financial loss for the other counterparty by failing to comply with an
\nobligation. A credit risk arises when counterparties, including debtors or
\nbanks, fail to meet their obligations to the Group. The Group\u2019s credit risk is
\nlimited to parking and fuelling payment processing fees as most of those
\nfees are paid via Stichting Beheer Derdengelden Ease2pay. As the credit risk
\nof the other activities are limited amount for the Group\u2019s fee is at risk. The
\nGroup considers the following as constituting an event of default:
\n- When information developed internally or obtained from external
\nsources indicates that the debtor is unlikely to pay its creditors; or
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n- When a financial asset is 90 days past due.
\nThe cash and cash equivalents held with banks are considered financial
\nassets rated investment grade. ABN AMRO Bank N.V. has ratings of A, Aa3,
\nA+ and Rabobank of A+, Aa2, A+ respectively from Standard & Poors,
\nMoody's and Fitch. The Group's maximum exposure to credit risks is limited
\nto the carrying amount of the financial assets in the consolidated statement
\nof financial position less the liabilities of Stichting Derdengelden Ease2pay
\nand liabilities to merchants for non-parking and fuelling activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n19.2 Liquidity risk
\nLiquidity risk is the risk that the Group will encounter difficulty in meeting
\nobligations associated with financial liabilities that are settled by delivering
\ncash or another financial asset. The Group's policy is to meet its current and
\nfuture payment obligations, to enable the continuance and growth of its
\nbusiness activities. The principles underlying liquidity risk management are
\nthat sufficient liquidity is available to meet financial obligations arising from
\nthe Group's activities.
\nOn 31 December 2024, cash and cash equivalents amount to EUR 2,672
\nthousand and were at free disposal of the Group (31 December 2023:
\nEUR 2,669 thousand). On the same date, the Group had no credit facility
\n(31 December 2023: no credit facility).
\nThe expected cash outflows of the Group are as follows:
\n\n
\n\n\n| As at 31 December 2024 | \nCarrying amount | \nCash outflows | \n\n\n\n\n
\n\n| EUR'000 | \n | \nTotal | \nLess than 6 months | \n\n\n\n\n
\n\n| Liabilities of Stichting Beheer | \n1,294 | \n1,294 | \n1,294 | \n\n\n\n\n
\n\n| Derdengelden Ease2pay | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other liabilities | \n319 | \n319 | \n319 | \n\n\n\n\n
\n\n| Total | \n1,613 | \n1,613 | \n1,613 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\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 2023 | \nCarrying amount | \n | \nCash outflows | \n\n\n\n\n
\n\n| EUR'000 | \n | \nTotal | \nLess than 6 months | \n\n\n\n\n
\n\n| Liabilities of Stichting Beheer | \n941 | \n941 | \n941 | \n\n\n\n\n
\n\n| Derdengelden Ease2pay | \n | \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\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\n\n\n\n\n\n\n\n19.3 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 objective
\nof market risk management is to manage and control market risk exposures
\nwithin acceptable limits.
\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 2024, the Group is not exposed to interest rate risk
\n(31 December 2023: not exposed).
\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\ntransaction platform services outside the Netherlands that are performed
\nin 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag312": {
"value": "\nImpairment of financial assets
\nA credit loss allowance is recognised for the impairment of financial assets.
\nThe credit loss allowance is based on the future expected credit exposures
\nfor the financial assets. The Group only has financial assets with a short
\nlifetime, like trade and other receivables. The credit loss allowance may be
\ndetermined for the lifetime expected credit loss for receivables with a short
\nlifetime (simplified approach) and is recognised within other operating
\nexpenses (if any).
\nApplying the simplified approach, the Group uses the historical experience
\nof its activities, external indicators and forward-looking information to
\ncalculate the expected credit losses using a provision matrix. The expected
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\ncredit losses on trade receivables and amounts to be invoiced are estimated
\nusing a provision matrix by reference to historical credit loss experience
\nbased on the Group\u2019s historical credit loss experience, adjusted for factors
\nthat are specific to the debtors, general economic conditions and an
\nassessment of both the current and the forecast direction of conditions at
\nthe reporting date, including time value of money where appropriate.
\nWhen a trade receivable becomes uncollectible, it is written off against the
\nallowance account for doubtful debts. Subsequent recoveries of amounts
\npreviously written off are credited against other operating expenses.
\nThe Group writes off a financial 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 activities under the debt\u2019s recovery
\nprocedures. 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\n14 Trade and other receivables
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade receivables | \n | \n18 | \n338 | \n276 | \n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n | \n- | \n754 | \n422 | \n\n\n\n\n
\n\n| Amounts to be invoiced | \n | \n193 | \n138 | \n162 | \n\n\n\n\n
\n\n| Other receivables and accruals | \n | \n68 | \n112 | \n434 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n | \n279 | \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\n\n\n\n\n\n\n\nIn 2024, the legal conditions of the Group\u2019s invoicing have changed for
\nservices of merchants, consequently the receivables from end-users and
\nliabilities to the related merchants are not recognised in the Group\u2019s
\nfinancial statement of position.
\nThe aging of the trade receivable is shown below.
\n\n
\n\n\n| As at 31 December 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\n\n\n\n
\n\n | \n29 | \n-11 | \n18 | \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 2023 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n
\n\n| Not past due | \n241 | \n- | \n241 | \n\n\n\n\n
\n\n| 0 to 30 days | \n95 | \n- | \n95 | \n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n
\n\n| More than 60 days | \n3 | \n-3 | \n- | \n\n\n\n\n
\n\n| Balance as at 31 December | \n343 | \n-5 | \n338 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The credit risk of the trade receivables is limited for the parking and fuelling
\npayment processing, as most receivables are paid from the amounts
\nentrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\nThe movement of the credit loss allowance is summarised below.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Balance as at 1 January | \n5 | \n2 | \n\n\n\n\n
\n\n| Additions | \n6 | \n3 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n11 | \n5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n19.1 Credit risk
\nCredit risk is the risk that one counterparty of a financial instrument will
\ncause a financial loss for the other counterparty by failing to comply with an
\nobligation. A credit risk arises when counterparties, including debtors or
\nbanks, fail to meet their obligations to the Group. The Group\u2019s credit risk is
\nlimited to parking and fuelling payment processing fees as most of those
\nfees are paid via Stichting Beheer Derdengelden Ease2pay. As the credit risk
\nof the other activities are limited amount for the Group\u2019s fee is at risk. The
\nGroup considers the following as constituting an event of default:
\n- When information developed internally or obtained from external
\nsources indicates that the debtor is unlikely to pay its creditors; or
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n- When a financial asset is 90 days past due.
\nThe cash and cash equivalents held with banks are considered financial
\nassets rated investment grade. ABN AMRO Bank N.V. has ratings of A, Aa3,
\nA+ and Rabobank of A+, Aa2, A+ respectively from Standard & Poors,
\nMoody's and Fitch. The Group's maximum exposure to credit risks is limited
\nto the carrying amount of the financial assets in the consolidated statement
\nof financial position less the liabilities of Stichting Derdengelden Ease2pay
\nand liabilities to merchants for non-parking and fuelling activities.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag318": {
"value": "\nFair value
\nFair value is the price that would be received to sell an asset or paid to
\ntransfer a liability in an orderly transaction between market participants at
\nthe measurement date.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag319": {
"value": "\n2.9 Principles underlying the consolidated statement of cash flows
\nGeneral
\nThe consolidated statement of cash flows distinguishes between operating,
\ninvesting and financing activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCash flows from or used in operating activities
\nCash flows from or used in operating activities are calculated by the indirect
\nmethod, by adjusting the consolidated profit or loss before tax for the
\neffects of transactions of a non-cash nature, any deferrals or accruals of
\npast or future operating cash receipts or payments and items of income or
\nexpense associated with investing or financing cash flows.
\nCash flows from or used in investing activities
\nCash flows from or used in investing activities are cash payments and/or
\nreceipts from capital expenditure and acquisitions.
\nCash flows from or used in financing activities
\nThe cash flows from or used in financing activities comprise the cash
\nreceipts and payments from the issue of shares, borrowings drawn or
\nrepaid.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag321": {
"value": "\n
\n\n
\n\n3 Significant accounting judgements and estimates
\nIn preparing these consolidated financial statements, the Management
\nBoard has made judgements and estimates that affect the application of
\nthe Group\u2019s accounting policies and the reported amounts of assets,
\nliabilities, income and expenses. Actual results may differ from these
\nestimates. Changes in accounting judgements and estimates are reflected in
\nthe statement of profit or loss and/or statement of financial position, when
\nthey occur.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n3.1 Judgements
\nConsolidation of Stichting Beheer Derdengelden Ease2pay
\nThe Group considered that its influence (see note 13) in Stichting Beheer
\nDerdengelden Ease2pay results in control (see note 2.3) and therefore the
\nfinancial information of this entity is consolidated in these consolidated
\nfinancial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nPrincipal versus agent for revenue out of settlement fees
\nThe Group has applied judgement in determining whether it has control of
\nthe full payment service before the service is transferred to its customers
\nand whether the Group acts as an agent or principal in relation to the
\nsettlement fees charged by financial institutions, see note 4.1.
\n\n
\n\n3.2 Estimates
\nImpairment test of goodwill and non-current assets
\nOn an annual basis, the group tests whether goodwill together with other
\nnon-current assets of cash-generating units is subject to any impairment.
\nFor the 2024 reporting year, the recoverable amount of the cash-generating
\nunits was determined based on value in use calculations, which require the
\nuse of assumptions. The calculations used are cash flow projections based
\non financial budgets approved by management and a forecasting a five-year
\nor shorter period. See note 10 for further details on these assumptions and
\nestimates.
\nDue to the termination of a contract with a large customer in the year, the
\nGroup estimates that the recoverable amount will decrease resulting in a
\nfuture impairment. As per 31 December 2024, the recoverable is sufficient
\n(see note 10).
\nMeasurement of the platform
\nThe Group assesses the measurement of the platform based on historical
\ncost less amortisations and impairments, if applicable, by estimating the
\nexpected future earning capacity. See note 11 for the measurement of
\nthese intangible assets.
\nUseful life customer relationships
\nThe Group reviews the estimated expected useful lives of intangible assets
\nand property, plant and equipment least annually. Due to the termination
\nof a contract with a large customer in the year, it considers that the useful
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nlife of its customer relationships needs to be shortened to five years in
\ntotal, resulting in higher amortisation expenses of EUR 120 thousand in the
\nyear and EUR 200 thousand per year for the next two years (see note 11).
\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 a history of losses and has therefore no sufficient
\nevidence for offsetting unused taxes with possible future profits and
\nconsequently, no deferred tax assets for unused losses are recognised (see
\nnote 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\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.
\nThis goodwill has been impaired fully in prior years and has not been
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\ndisclosed; and
\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.
\nThe value in use of the cash generating unit is based on the cash flow
\nprojections ending in 2026 due to termination of the contract with a
\ncustomer (see the Report of the Management Board, subsection Events in
\n2024).
\nNo expected efficiency improvements have been considered, and prices
\nand wages reflect publicly available forecasts of inflation in the industry
\nover the forecast period. Management is currently not aware of any other
\nreasonably possible changes to key assumptions that would cause a cash-
\ngenerating 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 | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Communication with devices connected | \n16.0% | \n16.6% | \n2.0% | \n2.2% | \n\n\n\n\n\n
\n\n | \n | \n ` | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag324": {
"value": "\n\n\n3 Significant accounting judgements and estimates\nIn preparing these consolidated financial statements, the Management\nBoard has made judgements and estimates that affect the application of\nthe Group\u2019s accounting policies and the reported amounts of assets,\nliabilities, income and expenses. Actual results may differ from these\nestimates. Changes in accounting judgements and estimates are reflected in\nthe statement of profit or loss and/or statement of financial position, when\nthey occur.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n3.2 Estimates\nImpairment test of goodwill and non-current assets\nOn an annual basis, the group tests whether goodwill together with other\nnon-current assets of cash-generating units is subject to any impairment.\nFor the 2024 reporting year, the recoverable amount of the cash-generating\nunits was determined based on value in use calculations, which require the\nuse of assumptions. The calculations used are cash flow projections based\non financial budgets approved by management and a forecasting a five-year\nor shorter period. See note 10 for further details on these assumptions and\nestimates.\nDue to the termination of a contract with a large customer in the year, the\nGroup estimates that the recoverable amount will decrease resulting in a\nfuture impairment. As per 31 December 2024, the recoverable is sufficient\n(see note 10).\nMeasurement of the platform\nThe Group assesses the measurement of the platform based on historical\ncost less amortisations and impairments, if applicable, by estimating the\nexpected future earning capacity. See note 11 for the measurement of\nthese intangible assets.\nUseful life customer relationships\nThe Group reviews the estimated expected useful lives of intangible assets\nand property, plant and equipment least annually. Due to the termination\nof a contract with a large customer in the year, it considers that the useful\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nlife of its customer relationships needs to be shortened to five years in\ntotal, resulting in higher amortisation expenses of EUR 120 thousand in the\nyear and EUR 200 thousand per year for the next two years (see note 11).\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 a history of losses and has therefore no sufficient\nevidence for offsetting unused taxes with possible future profits and\nconsequently, no deferred tax assets for unused losses are recognised (see\nnote 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\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.\nThis goodwill has been impaired fully in prior years and has not been\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\ndisclosed; and\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.\nThe value in use of the cash generating unit is based on the cash flow\nprojections ending in 2026 due to termination of the contract with a\ncustomer (see the Report of the Management Board, subsection Events in\n2024).\nNo expected efficiency improvements have been considered, and prices\nand wages reflect publicly available forecasts of inflation in the industry\nover the forecast period. Management is currently not aware of any other\nreasonably possible changes to key assumptions that would cause a cash-\ngenerating 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\nDiscount rate\nLong-term growth rate\n\n\n\n\n\n\n\n\n2024\n2023\n2024\n2023\n\n\n\n\n\n\n\nCommunication with devices connected\n16.0%\n16.6%\n2.0%\n2.2%\n\n\n\n\n\n\n\n\n\n `\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag327": {
"value": "\n3 Significant accounting judgements and estimates
\nIn preparing these consolidated financial statements, the Management
\nBoard has made judgements and estimates that affect the application of
\nthe Group\u2019s accounting policies and the reported amounts of assets,
\nliabilities, income and expenses. Actual results may differ from these
\nestimates. Changes in accounting judgements and estimates are reflected in
\nthe statement of profit or loss and/or statement of financial position, when
\nthey occur.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n3.2 Estimates
\nImpairment test of goodwill and non-current assets
\nOn an annual basis, the group tests whether goodwill together with other
\nnon-current assets of cash-generating units is subject to any impairment.
\nFor the 2024 reporting year, the recoverable amount of the cash-generating
\nunits was determined based on value in use calculations, which require the
\nuse of assumptions. The calculations used are cash flow projections based
\non financial budgets approved by management and a forecasting a five-year
\nor shorter period. See note 10 for further details on these assumptions and
\nestimates.
\nDue to the termination of a contract with a large customer in the year, the
\nGroup estimates that the recoverable amount will decrease resulting in a
\nfuture impairment. As per 31 December 2024, the recoverable is sufficient
\n(see note 10).
\nMeasurement of the platform
\nThe Group assesses the measurement of the platform based on historical
\ncost less amortisations and impairments, if applicable, by estimating the
\nexpected future earning capacity. See note 11 for the measurement of
\nthese intangible assets.
\nUseful life customer relationships
\nThe Group reviews the estimated expected useful lives of intangible assets
\nand property, plant and equipment least annually. Due to the termination
\nof a contract with a large customer in the year, it considers that the useful
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nlife of its customer relationships needs to be shortened to five years in
\ntotal, resulting in higher amortisation expenses of EUR 120 thousand in the
\nyear and EUR 200 thousand per year for the next two years (see note 11).
\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 a history of losses and has therefore no sufficient
\nevidence for offsetting unused taxes with possible future profits and
\nconsequently, no deferred tax assets for unused losses are recognised (see
\nnote 9.3).
\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.
\nThis goodwill has been impaired fully in prior years and has not been
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\ndisclosed; and
\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.
\nThe value in use of the cash generating unit is based on the cash flow
\nprojections ending in 2026 due to termination of the contract with a
\ncustomer (see the Report of the Management Board, subsection Events in
\n2024).
\nNo expected efficiency improvements have been considered, and prices
\nand wages reflect publicly available forecasts of inflation in the industry
\nover the forecast period. Management is currently not aware of any other
\nreasonably possible changes to key assumptions that would cause a cash-
\ngenerating 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 | \nDiscount rate | \nLong-term growth rate | \n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Communication with devices connected | \n16.0% | \n16.6% | \n2.0% | \n2.2% | \n\n\n\n\n\n
\n\n | \n | \n ` | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag330": {
"value": "\n
\n\n
\n\n
\n
\n4 Revenue and segment information
\n\n4.1 Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes amounts
\ncollected on behalf of third parties. The Group recognises revenue when it
\ntransfers control of the service to a customer.
\nA performance obligation is the unit of account for revenue recognition. At
\ncontract inception, the Group identifies the performance obligations within
\nthe contract. To determine whether a promised service (or bundle of
\nservices) is distinct, the Group applies judgment using two criteria:
\n- Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the promised
\ntransfer of the good or service is separately identifiable from other
\npromises in 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\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\nFor platform revenues, the revenue of the Group consists of two fees:
\n- Settlement fees: A customer obtains the right to execute transactions
\non the platform in a specific period. This is a performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.
\n- Processing fees: A customer executes transactions at one moment on
\nthe platform. This is a performance obligation satisfied over time (in a
\nvery short timeframe). Processing fees are fees per transactions and are
\nrecognised when the transaction has been executed.
\nBesides these fees, the Group provides other services amongst other add-
\nons to the platform to provide additional and/or specific services to
\ncustomers and limited power volumes to customers via its public
\nconnectors; these performance obligations are satisfied over time. The
\nGroup sells a limited number of connectors to customers enabling them to
\nuse the services of the platform. These performance obligations are
\nsatisfied at a point in time.
\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.
\nThe Group has contracts with financial institutions that provide services to
\nenable payment processing, for which payment network fees are charged.
\nThe Group is responsible for fulfilling the promise to provide payment
\ntransaction services. The Group is ultimately responsible for ensuring that
\nthe services are performed and are acceptable to the customers. For all
\npayments of processing settlement services that are provided to customers,
\nthe Group retains the exposure to financial institutions and the related
\npayment costs and recognises all these costs in its cost of revenue. The
\nGroup controls the full payment service and acts as principal for these
\nservices.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\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 Revenue
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Settlement fees | \n1,821 | \n1,393 | \n\n\n\n\n\n\n\n\n
\n\n| Processing fees | \n877 | \n734 | \n\n\n\n\n\n\n\n\n
\n\n| Platform revenue | \n2,698 | \n2,127 | \n\n\n\n\n\n\n\n\n
\n\n| Other services (performance obligations | \n177 | \n189 | \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 revenue (performance obligations | \n11 | \n377 | \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 | \n2,886 | \n2,693 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag333": {
"value": "\n
\n\n
\n
\n4 Revenue and segment information
\n\n4.1 Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes amounts
\ncollected on behalf of third parties. The Group recognises revenue when it
\ntransfers control of the service to a customer.
\nA performance obligation is the unit of account for revenue recognition. At
\ncontract inception, the Group identifies the performance obligations within
\nthe contract. To determine whether a promised service (or bundle of
\nservices) is distinct, the Group applies judgment using two criteria:
\n- Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the promised
\ntransfer of the good or service is separately identifiable from other
\npromises in 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\nFor platform revenues, the revenue of the Group consists of two fees:
\n- Settlement fees: A customer obtains the right to execute transactions
\non the platform in a specific period. This is a performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.
\n- Processing fees: A customer executes transactions at one moment on
\nthe platform. This is a performance obligation satisfied over time (in a
\nvery short timeframe). Processing fees are fees per transactions and are
\nrecognised when the transaction has been executed.
\nBesides these fees, the Group provides other services amongst other add-
\nons to the platform to provide additional and/or specific services to
\ncustomers and limited power volumes to customers via its public
\nconnectors; these performance obligations are satisfied over time. The
\nGroup sells a limited number of connectors to customers enabling them to
\nuse the services of the platform. These performance obligations are
\nsatisfied at a point in time.
\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.
\nThe Group has contracts with financial institutions that provide services to
\nenable payment processing, for which payment network fees are charged.
\nThe Group is responsible for fulfilling the promise to provide payment
\ntransaction services. The Group is ultimately responsible for ensuring that
\nthe services are performed and are acceptable to the customers. For all
\npayments of processing settlement services that are provided to customers,
\nthe Group retains the exposure to financial institutions and the related
\npayment costs and recognises all these costs in its cost of revenue. The
\nGroup controls the full payment service and acts as principal for these
\nservices.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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 Revenue
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Settlement fees | \n1,821 | \n1,393 | \n\n\n\n\n\n\n\n\n
\n\n| Processing fees | \n877 | \n734 | \n\n\n\n\n\n\n\n\n
\n\n| Platform revenue | \n2,698 | \n2,127 | \n\n\n\n\n\n\n\n\n
\n\n| Other services (performance obligations | \n177 | \n189 | \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 revenue (performance obligations | \n11 | \n377 | \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 | \n2,886 | \n2,693 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\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:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"Tag338": {
"value": "\n4.1 Material accounting policy
\nRevenue is measured based on the consideration to which the Group
\nexpects to be entitled from contracts with customers and excludes amounts
\ncollected on behalf of third parties. The Group recognises revenue when it
\ntransfers control of the service to a customer.
\nA performance obligation is the unit of account for revenue recognition. At
\ncontract inception, the Group identifies the performance obligations within
\nthe contract. To determine whether a promised service (or bundle of
\nservices) is distinct, the Group applies judgment using two criteria:
\n- Capable of being distinct: The customer can benefit from the good or
\nservice on its own or together with other readily available resources.
\n- Distinct within the context of the contract: The Group considers a
\npromise distinct within the context of the contract when the promised
\ntransfer of the good or service is separately identifiable from other
\npromises in the contract.
\n
\n\n\n\n\n\n\n\n\n\n\n\nFor platform revenues, the revenue of the Group consists of two fees:
\n- Settlement fees: A customer obtains the right to execute transactions
\non the platform in a specific period. This is a performance obligation
\nsatisfied over time. Settlement fees are fixed fees per period and are
\nrecognised on a straight-line basis in the period.
\n- Processing fees: A customer executes transactions at one moment on
\nthe platform. This is a performance obligation satisfied over time (in a
\nvery short timeframe). Processing fees are fees per transactions and are
\nrecognised when the transaction has been executed.
\nBesides these fees, the Group provides other services amongst other add-
\nons to the platform to provide additional and/or specific services to
\ncustomers and limited power volumes to customers via its public
\nconnectors; these performance obligations are satisfied over time. The
\nGroup sells a limited number of connectors to customers enabling them to
\nuse the services of the platform. These performance obligations are
\nsatisfied at a point in time.
\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.
\nThe Group has contracts with financial institutions that provide services to
\nenable payment processing, for which payment network fees are charged.
\nThe Group is responsible for fulfilling the promise to provide payment
\ntransaction services. The Group is ultimately responsible for ensuring that
\nthe services are performed and are acceptable to the customers. For all
\npayments of processing settlement services that are provided to customers,
\nthe Group retains the exposure to financial institutions and the related
\npayment costs and recognises all these costs in its cost of revenue. The
\nGroup controls the full payment service and acts as principal for these
\nservices.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"Tag340": {
"value": "\n4.3 Segment information
\nThe basis of segment information is the periodical assessment of the Chief
\nOperating Decision Maker (\u201cCODM\u201d). The Management Board is identified
\nas CODM. The Group\u2019s business model is based on its platform services and
\nare identified as one reporting segment. The CODM also assesses the
\nperformance of the Group on the basis of the whole platform. The segment
\ninformation is identical to the consolidated financial information in these
\nfinancial statements, due to the limited size of the reporting segment and
\nthe operations of the payment platform.
\nSegment information is measured according to the same policy as assets,
\nliabilities, income and expenses in these consolidated financial statements.
\nThe Group is in a scale-up phase for which a strict management of costs is
\nessential. The CODM assesses the operational costs that affect directly the
\nGroup\u2019s revenue:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of revenue | \n-1,129 | \n-1,450 | \n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n-1,083 | \n-1,150 | \n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n-628 | \n-713 | \n\n\n\n\n\n\n\n\n
\n\n| Operating costs excluding depreciation and | \n-2,840 | \n-3,313 | \n\n\n\n\n\n\n\n\n
\n\n| amortisation expenses | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n2,886 | \n2,693 | \n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation expenses | \n-954 | \n-899 | \n\n\n\n\n\n\n\n\n
\n\n| Interest revenue | \n105 | \n41 | \n\n\n\n\n\n\n\n\n
\n\n| Income tax income | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| Loss for the year | \n-803 | \n-1,478 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
Revenues of approximately EUR 1,260 thousand for the financial year
\n(2023: EUR 1,172 thousand) are derived from a single external customer.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"Tag342": {
"value": "\n
\n\n5 Cost of revenue
\nSee note 2.2 for the relevant accounting policy.
\nCost of revenue are as follows:
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Software expenses | \n690 | \n633 | \n\n\n\n\n\n\n\n\n
\n\n| Payment transactions | \n376 | \n347 | \n\n\n\n\n\n\n\n\n
\n\n| Power purchases | \n57 | \n109 | \n\n\n\n\n\n\n\n\n
\n\n| Purchases of hardware | \n6 | \n361 | \n\n\n\n\n\n\n\n\n
\n\n | \n1,129 | \n1,450 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
Payment transactions and external software development include cost of
\nfinancial institutions and related software development costs to process the
\ntransactions. Purchases of hardware mainly include costs for 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\n6 Employee benefits
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid if the
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nGroup has a present legal or constructive obligation to pay this amount
\nbecause of past service provided by the employee and the obligation can be
\nestimated reliably. Staff costs comprise directly attributable costs of staff,
\nManagement Board and Supervisory Board members, social security
\ncontributions, pension contribution payments and temporary staff
\nexpenses.
\nPension contribution payments of the Group relate to defined-contribution
\nplans, which are recognised as an expense when employees have rendered
\nservices entitling them to the payments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nEmployee expenses
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Wages and salaries | \n854 | \n894 | \n\n\n\n\n\n\n\n\n
\n\n| Social security contributions | \n141 | \n160 | \n\n\n\n\n\n\n\n\n
\n\n| Pension contribution payments | \n11 | \n8 | \n\n\n\n\n\n\n\n\n
\n\n| Other employee expenses | \n77 | \n88 | \n\n\n\n\n\n\n\n\n
\n\n | \n1,083 | \n1,150 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
Other employee benefits include expenses of external business
\ndevelopment staff. The Group received government grants related to
\nemployee activities in the amount of EUR 12 thousand (2023: EUR 17
\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\n7 Other operating expenses
\nSee note 2.2 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n318 | \n350 | \n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n310 | \n363 | \n\n\n\n\n\n\n\n\n
\n\n | \n628 | \n713 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
See note 26 Other expenses in the company financial statements for the
\ndisclosure of the 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
11 Intangible assets
\n
Material accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nResearch and development expenses
\nThe Group has incurred EUR 516 thousand for research and development
\nexpenses in the year excluding capitalised intangible assets (2023: EUR 448
\nthousand).
\n
\n\n\n\n\n\n\n\n\n\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:DisclosureOfExpensesExplanatory",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag343": {
"value": "\n5 Cost of revenue
\nSee note 2.2 for the relevant accounting policy.
\nCost of revenue are as follows:
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Software expenses | \n690 | \n633 | \n\n\n\n\n\n\n\n\n
\n\n| Payment transactions | \n376 | \n347 | \n\n\n\n\n\n\n\n\n
\n\n| Power purchases | \n57 | \n109 | \n\n\n\n\n\n\n\n\n
\n\n| Purchases of hardware | \n6 | \n361 | \n\n\n\n\n\n\n\n\n
\n\n | \n1,129 | \n1,450 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
Payment transactions and external software development include cost of
\nfinancial institutions and related software development costs to process the
\ntransactions. Purchases of hardware mainly include costs for 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
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"Tag344": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n6 Employee benefits
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid 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\nGroup has a present legal or constructive obligation to pay this amount
\nbecause of past service provided by the employee and the obligation can be
\nestimated reliably. Staff costs comprise directly attributable costs of staff,
\nManagement Board and Supervisory Board members, social security
\ncontributions, pension contribution payments and temporary staff
\nexpenses.
\nPension contribution payments of the Group relate to defined-contribution
\nplans, which are recognised as an expense when employees have rendered
\nservices entitling them to the payments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 fair values where there is a reasonable
\nassurance that the grant will be received, and the Group will comply with all
\nconditions attached.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nEmployee expenses
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Wages and salaries | \n854 | \n894 | \n\n\n\n\n\n\n\n\n
\n\n| Social security contributions | \n141 | \n160 | \n\n\n\n\n\n\n\n\n
\n\n| Pension contribution payments | \n11 | \n8 | \n\n\n\n\n\n\n\n\n
\n\n| Other employee expenses | \n77 | \n88 | \n\n\n\n\n\n\n\n\n
\n\n | \n1,083 | \n1,150 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
Other employee benefits include expenses of external business
\ndevelopment staff. The Group received government grants related to
\nemployee activities in the amount of EUR 12 thousand (2023: EUR 17
\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\n\n\n",
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\n\n
\n\n
\n\n
\n\n6 Employee benefits
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nShort-term employee benefits are expensed as the related service is
\nprovided. A liability is recognised for the amount expected to be paid 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\nGroup has a present legal or constructive obligation to pay this amount
\nbecause of past service provided by the employee and the obligation can be
\nestimated reliably. Staff costs comprise directly attributable costs of staff,
\nManagement Board and Supervisory Board members, social security
\ncontributions, pension contribution payments and temporary staff
\nexpenses.
\nPension contribution payments of the Group relate to defined-contribution
\nplans, which are recognised as an expense when employees have rendered
\nservices entitling them to the payments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 fair values where there is a reasonable
\nassurance that the grant will be received, and the Group will comply with all
\nconditions attached.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\n\n6 Employee benefits
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\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 may receive government grants to compensate personnel
\nexpenses related to specific activities of employees. Grants from the
\ngovernment are recognised at their fair values where there is a reasonable
\nassurance that the grant will be received, and the Group will comply with all
\nconditions attached.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 12 thousand (2023: EUR 17
\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",
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\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 fair values where there is a reasonable
\nassurance that the grant will be received, and the Group will comply with all
\nconditions attached.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag360": {
"value": "\nWorkforce
\nThe average number of employees is summarised below.
\n\n
\n\n\n| Average number of FTEs | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Management | \n2.0 | \n2.0 | \n\n\n\n\n\n\n\n\n
\n\n| Platform and administrative | \n11.3 | \n13.8 | \n\n\n\n\n\n\n\n\n
\n\n | \n13.3 | \n15.8 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
All employees are employed in the Netherlands.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag361": {
"value": "\n
\n\n
\n\n
\n\n7 Other operating expenses
\nSee note 2.2 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n318 | \n350 | \n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n310 | \n363 | \n\n\n\n\n\n\n\n\n
\n\n | \n628 | \n713 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
See note 26 Other expenses in the company financial statements for the
\ndisclosure of the 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\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n26 Other expenses
\nThe other expenses are specified hereafter.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n258 | \n315 | \n\n\n\n\n
\n\n| Other expenses | \n214 | \n241 | \n\n\n\n\n
\n\n| Other operating expenses | \n472 | \n556 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Independent auditor remuneration
\nIn accordance with Section 382a, Part 9 of Book 2 of the DCC, the aggregate
\nfees by the Company\u2019s independent auditor of services in the Netherlands,
\nEY Accountants B.V. (2023: PricewaterhouseCoopers Accountants N.V.), are
\nsummarised below. These fees relate to the audit of the 2024 financial
\nstatements (and 2023 for the comparable year), regardless of whether the
\nwork was performed during the financial year.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Audit of the financial statements | \n213 | \n250 | \n\n\n\n\n
\n\n| Other audit services | \n- | \n- | \n\n\n\n\n
\n\n| Tax services | \n- | \n- | \n\n\n\n\n
\n\n| Non-audit services | \n- | \n- | \n\n\n\n\n
\n\n| Total | \n213 | \n250 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Fees for audit services include the audit of the financial statements of the
\nCompany and its group companies.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag362": {
"value": "\n
\n\n
\n\n7 Other operating expenses
\nSee note 2.2 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n318 | \n350 | \n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n310 | \n363 | \n\n\n\n\n\n\n\n\n
\n\n | \n628 | \n713 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
See note 26 Other expenses in the company financial statements for the
\ndisclosure of the 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\n\n\n\n\n26 Other expenses
\nThe other expenses are specified hereafter.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n258 | \n315 | \n\n\n\n\n
\n\n| Other expenses | \n214 | \n241 | \n\n\n\n\n
\n\n| Other operating expenses | \n472 | \n556 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Independent auditor remuneration
\nIn accordance with Section 382a, Part 9 of Book 2 of the DCC, the aggregate
\nfees by the Company\u2019s independent auditor of services in the Netherlands,
\nEY Accountants B.V. (2023: PricewaterhouseCoopers Accountants N.V.), are
\nsummarised below. These fees relate to the audit of the 2024 financial
\nstatements (and 2023 for the comparable year), regardless of whether the
\nwork was performed during the financial year.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Audit of the financial statements | \n213 | \n250 | \n\n\n\n\n
\n\n| Other audit services | \n- | \n- | \n\n\n\n\n
\n\n| Tax services | \n- | \n- | \n\n\n\n\n
\n\n| Non-audit services | \n- | \n- | \n\n\n\n\n
\n\n| Total | \n213 | \n250 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Fees for audit services include the audit of the financial statements of the
\nCompany and its group companies.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag363": {
"value": "\n
\n\n7 Other operating expenses
\nSee note 2.2 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n318 | \n350 | \n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n310 | \n363 | \n\n\n\n\n\n\n\n\n
\n\n | \n628 | \n713 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
See note 26 Other expenses in the company financial statements for the
\ndisclosure of the 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\n26 Other expenses
\nThe other expenses are specified hereafter.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n258 | \n315 | \n\n\n\n\n
\n\n| Other expenses | \n214 | \n241 | \n\n\n\n\n
\n\n| Other operating expenses | \n472 | \n556 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Independent auditor remuneration
\nIn accordance with Section 382a, Part 9 of Book 2 of the DCC, the aggregate
\nfees by the Company\u2019s independent auditor of services in the Netherlands,
\nEY Accountants B.V. (2023: PricewaterhouseCoopers Accountants N.V.), are
\nsummarised below. These fees relate to the audit of the 2024 financial
\nstatements (and 2023 for the comparable year), regardless of whether the
\nwork was performed during the financial year.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Audit of the financial statements | \n213 | \n250 | \n\n\n\n\n
\n\n| Other audit services | \n- | \n- | \n\n\n\n\n
\n\n| Tax services | \n- | \n- | \n\n\n\n\n
\n\n| Non-audit services | \n- | \n- | \n\n\n\n\n
\n\n| Total | \n213 | \n250 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Fees for audit services include the audit of the financial statements of the
\nCompany and its group companies.
\n
\n\n\n\n\n\n\n\n\n\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:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag366": {
"value": "\n
\n\n
\n\n
\n\n8 Finance income and expenses
\nSee note 2.7 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Interest income | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag367": {
"value": "\n
\n\n
\n\n8 Finance income and expenses
\nSee note 2.7 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Interest income | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag368": {
"value": "\n
\n\n8 Finance income and expenses
\nSee note 2.7 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Interest income | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag369": {
"value": "\n8 Finance income and expenses
\nSee note 2.7 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Interest income | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n | \n105 | \n41 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag370": {
"value": "\n
\n
\n\n
\n\n
\n\n
\n\n9 Income taxes
\n9.1 Material accounting policy
\nTax expense or income recognised in the consolidated financial statement
\nof profit or loss comprises the total of deferred tax and current tax
\nexpenses or income that are not recognised in other comprehensive
\nincome or directly in equity.
\nCurrent and deferred taxes are calculated based on tax rates and tax laws
\nthat were enacted or substantively enacted by the end of the reporting
\nperiod. Deferred tax is the tax expected to be payable or 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 liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused tax
\nlosses and tax credits.
\nDeferred tax assets are recognised to the extent that 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
\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in a 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.
\nThe carrying amount of (non-recognised) deferred tax assets is reviewed at
\neach reporting date and adjusted to the extent whether it is probable that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\nsufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered, if applicable.
\nDeferred tax assets and liabilities are offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate to income taxes levied by the same taxation authority
\non either the same taxable entity or different taxable entities which intend
\nto settle their current tax assets and liabilities either on a net basis or
\nsimultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n9.2 Income tax recognised in profit or loss
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Current tax benefits or expenses(-) | \n- | \n- | \n\n\n\n\n\n\n\n
\n\n| Deferred tax benefits or expenses(-) | \n- | \n- | \n\n\n\n\n\n\n\n
\n\n| Income tax income or expense(-) | \n- | \n- | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
Reconciliation of the effective income tax rate
\nA tax rate of 19.0% (2023: 19.0%) is applicable to profits with a threshold up
\nto EUR 200 thousand (2023: EUR 200 thousand). Profits exceeding this
\nthreshold are subject to a tax rate of 25.8% (2023: 25.8%).
\nThe income tax expense or benefit for the year reconciled to the accounting
\nloss is as follows:
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Loss before income tax | \n-803 | \n-1,478 | \n\n\n\n\n\n\n\n
\n\n| Income tax benefit calculated at 25.8% Dutch income | \n207 | \n381 | \n\n\n\n\n\n\n\n
\n\n| tax rate | \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-14 | \n\n\n\n\n\n\n\n
\n\n| thousand (2023: EUR 200 thousand) | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Tax losses not eligible to recognise deferred tax assets | \n-193 | \n-367 | \n\n\n\n\n\n\n\n
\n\n| Income tax income or expense(-) | \n- | \n- | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n9.3 Deferred taxes
\nThe changes in deferred taxes are summarised below.
\n\n
\n\n\n | \nAs at | \nProfit | \nAs at 31 December 2024 | \n\n\n\n\n\n\n\n
\n\n| EUR'000 | \n1 January 2024 | \nor loss | \nDeferred tax | \n\n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n | \n | \nassets | \nliabilities | \n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n-402 | \n101 | \n- | \n-301 | \n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-61 | \n29 | \n- | \n-32 | \n\n\n\n\n\n\n\n
\n\n| Unused tax losses | \n463 | \n-130 | \n333 | \n- | \n\n\n\n\n\n\n\n
\n\n | \n- | \n- | \n333 | \n-333 | \n\n\n\n\n\n\n\n
\n\n| Offsetting | \n | \n | \n-333 | \n333 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax assets(+) or 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 | \nAs at | \nProfit | \nAs at 31 December 2023 | \n\n\n\n\n\n\n\n
\n\n| EUR'000 | \n1 January 2023 | \nor loss | \nDeferred tax | \n\n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n | \n | \nassets | \nliabilities | \n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n-462 | \n60 | \n- | \n-402 | \n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-110 | \n49 | \n- | \n-61 | \n\n\n\n\n\n\n\n
\n\n| Unused tax losses | \n572 | \n-109 | \n463 | \n- | \n\n\n\n\n\n\n\n
\n\n | \n- | \n- | \n463 | \n-463 | \n\n\n\n\n\n\n\n
\n\n| Offsetting | \n | \n | \n-463 | \n463 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax assets(+) or 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
Expiry period of unrecognised tax losses
\nUnused tax losses are not recognised due to the loss of the Group in the
\nyear under review and losses in previous years. The Dutch tax losses are
\ncarried-forward unlimitedly and can compensate for at least EUR 1 million,
\nif any, or to a maximum of 50% of the taxable profit per year less EUR 1
\nmillion. This mechanism prevents leakage of tax losses; however, a longer
\nperiod is needed to compensate all losses. The tax losses are summarised
\nhereafter.
\n\n
\n\n\n | \n31 December 2024 | \n31 December 2023 | \n\n\n\n\n\n
\n\n| EUR'000 | \nUnused losses | \nNon-recognised | \nUnused losses | \nNon-recognised | \n\n\n\n\n\n
\n\n | \n | \ntax asset | \n | \ntax asset | \n\n\n\n\n\n
\n\n| Unlimited | \n11,834 | \n3,053 | \n11,033 | \n2,847 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\n\n
\n\n9 Income taxes
\n9.1 Material accounting policy
\nTax expense or income recognised in the consolidated financial statement
\nof profit or loss comprises the total of deferred tax and current tax
\nexpenses or income that are not recognised in other comprehensive
\nincome or directly in equity.
\nCurrent and deferred taxes are calculated based on tax rates and tax laws
\nthat were enacted or substantively enacted by the end of the reporting
\nperiod. Deferred tax is the tax expected to be payable or 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 liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused tax
\nlosses and tax credits.
\nDeferred tax assets are recognised to the extent that 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
\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in a 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.
\nThe carrying amount of (non-recognised) deferred tax assets is reviewed at
\neach reporting date and adjusted to the extent whether it is probable that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nsufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered, if applicable.
\nDeferred tax assets and liabilities are offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate to income taxes levied by the same taxation authority
\non either the same taxable entity or different taxable entities which intend
\nto settle their current tax assets and liabilities either on a net basis or
\nsimultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\n\n9 Income taxes
\n9.1 Material accounting policy
\nTax expense or income recognised in the consolidated financial statement
\nof profit or loss comprises the total of deferred tax and current tax
\nexpenses or income that are not recognised in other comprehensive
\nincome or directly in equity.
\nCurrent and deferred taxes are calculated based on tax rates and tax laws
\nthat were enacted or substantively enacted by the end of the reporting
\nperiod. Deferred tax is the tax expected to be payable or 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 liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused tax
\nlosses and tax credits.
\nDeferred tax assets are recognised to the extent that 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
\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in a 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.
\nThe carrying amount of (non-recognised) deferred tax assets is reviewed at
\neach reporting date and adjusted to the extent whether it is probable that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nsufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered, if applicable.
\nDeferred tax assets and liabilities are offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate to income taxes levied by the same taxation authority
\non either the same taxable entity or different taxable entities which intend
\nto settle their current tax assets and liabilities either on a net basis or
\nsimultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"Tag378": {
"value": "\n9 Income taxes
\n9.1 Material accounting policy
\nTax expense or income recognised in the consolidated financial statement
\nof profit or loss comprises the total of deferred tax and current tax
\nexpenses or income that are not recognised in other comprehensive
\nincome or directly in equity.
\nCurrent and deferred taxes are calculated based on tax rates and tax laws
\nthat were enacted or substantively enacted by the end of the reporting
\nperiod. Deferred tax is the tax expected to be payable or 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 liabilities are generally recognised for all
\ntemporary differences. Deferred tax assets could also arise from unused tax
\nlosses and tax credits.
\nDeferred tax assets are recognised to the extent that 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
\ntemporary difference arises from the initial recognition (other than in a
\nbusiness combination) of other assets and liabilities in a 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.
\nThe carrying amount of (non-recognised) deferred tax assets is reviewed at
\neach reporting date and adjusted to the extent whether it is probable that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nsufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered, if applicable.
\nDeferred tax assets and liabilities are offset when there is a legally
\nenforceable right to set off current tax assets against current tax liabilities
\nand when they relate to income taxes levied by the same taxation authority
\non either the same taxable entity or different taxable entities which intend
\nto settle their current tax assets and liabilities either on a net basis or
\nsimultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n9.3 Deferred taxes
\nThe changes in deferred taxes are summarised below.
\n\n
\n\n\n | \nAs at | \nProfit | \nAs at 31 December 2024 | \n\n\n\n\n\n\n\n
\n\n| EUR'000 | \n1 January 2024 | \nor loss | \nDeferred tax | \n\n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n | \n | \nassets | \nliabilities | \n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n-402 | \n101 | \n- | \n-301 | \n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-61 | \n29 | \n- | \n-32 | \n\n\n\n\n\n\n\n
\n\n| Unused tax losses | \n463 | \n-130 | \n333 | \n- | \n\n\n\n\n\n\n\n
\n\n | \n- | \n- | \n333 | \n-333 | \n\n\n\n\n\n\n\n
\n\n| Offsetting | \n | \n | \n-333 | \n333 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax assets(+) or 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 | \nAs at | \nProfit | \nAs at 31 December 2023 | \n\n\n\n\n\n\n\n
\n\n| EUR'000 | \n1 January 2023 | \nor loss | \nDeferred tax | \n\n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n | \n | \nassets | \nliabilities | \n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n-462 | \n60 | \n- | \n-402 | \n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-110 | \n49 | \n- | \n-61 | \n\n\n\n\n\n\n\n
\n\n| Unused tax losses | \n572 | \n-109 | \n463 | \n- | \n\n\n\n\n\n\n\n
\n\n | \n- | \n- | \n463 | \n-463 | \n\n\n\n\n\n\n\n
\n\n| Offsetting | \n | \n | \n-463 | \n463 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax assets(+) or 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
Expiry period of unrecognised tax losses
\nUnused tax losses are not recognised due to the loss of the Group in the
\nyear under review and losses in previous years. The Dutch tax losses are
\ncarried-forward unlimitedly and can compensate for at least EUR 1 million,
\nif any, or to a maximum of 50% of the taxable profit per year less EUR 1
\nmillion. This mechanism prevents leakage of tax losses; however, a longer
\nperiod is needed to compensate all losses. The tax losses are summarised
\nhereafter.
\n\n
\n\n\n | \n31 December 2024 | \n31 December 2023 | \n\n\n\n\n\n
\n\n| EUR'000 | \nUnused losses | \nNon-recognised | \nUnused losses | \nNon-recognised | \n\n\n\n\n\n
\n\n | \n | \ntax asset | \n | \ntax asset | \n\n\n\n\n\n
\n\n| Unlimited | \n11,834 | \n3,053 | \n11,033 | \n2,847 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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11 Intangible assets
\n
Material accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIntangible assets represent the payment transaction platform (the
\n\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\nbusiness combination are recognised separately from goodwill and are
\ninitially recognised at their fair values at the acquisition date (which is
\nregarded as their cost).
\n\n
\nAquired intangible assets are measured at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
\nrecognised on a straight-line basis over the useful life of the asset. The
\nuseful life and amortisation method are reviewed at the end of each
\nreporting period.
\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 or
\nloss when the asset 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\n\n\n\n\n\n\n\n\n\n\n\nChanged in intangible asset
\n\n
\n\n\n | \nPlatform | \nCustomer | \nTotal | \n\n\n\n\n
\n\n| EUR'000 | \ntechnology | \nrelationships | \n | \n\n\n\n\n
\n\n| As at 1 January 2024 | \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| Balance as at 1 January 2024 | \n2,292 | \n955 | \n3,247 | \n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n
\n\n| Additions | \n126 | \n- | \n126 | \n\n\n\n\n
\n\n| Amortisation charge | \n-578 | \n-258 | \n-836 | \n\n\n\n\n
\n\n | \n-452 | \n-258 | \n-710 | \n\n\n\n\n
\n\n| As at 31 December 2024 | \n | \n | \n | \n\n\n\n\n
\n\n| Cost | \n4,285 | \n1,195 | \n5,480 | \n\n\n\n\n
\n\n| Accumulated amortisation | \n-2,445 | \n-498 | \n-2,943 | \n\n\n\n\n
\n\n| Balance as at 31 December 2024 | \n1,840 | \n697 | \n2,537 | \n\n\n\n\n
\n\n| Useful life in years | \n5 - 10 | \n5 | \n | \n\n\n\n\n
\n\n| Remaining useful life in years | \n2 - 6 | \n2 | \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| Balance 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| Balance 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\n\n\n\n\n\n\n\n
\n\n\n\n\n
See note 3.2 \u201cUseful life customer relationships\u201d for the change in the
\nuseful life of the Customer relationships.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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11 Intangible assets
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Material accounting policy
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\n\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\nbusiness combination are recognised separately from goodwill and are
\ninitially recognised at their fair values at the acquisition date (which is
\nregarded as their cost).
\n\n
\nAquired intangible assets are measured at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
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\nuseful life and amortisation method are reviewed at the end of each
\nreporting period.
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\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 or
\nloss when the asset 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",
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11 Intangible assets
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Material accounting policy
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\nin a business combination are reported at cost less accumulated
\namortisation and accumulated impairment losses, if any. Amortisation is
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n12 Property, plant and equipment
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nDepreciation is calculated from
\nthe 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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11 Intangible assets
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Material accounting policy
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nResearch and development expenses
\nThe Group has incurred EUR 516 thousand for research and development
\nexpenses in the year excluding capitalised intangible assets (2023: EUR 448
\nthousand).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\n\n12 Property, plant and equipment
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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.
\n\n
\nAn asset is derecognised upon disposal or when no future economic
\nbenefits are expected to arise from its continued use. Any resulting gain or
\nloss 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\nChanges in other equipment
\n\n
\n\n\n| EUR'000 | \n2024 | \n2023 | \n\n\n\n\n
\n\n| As at 1 January | \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| Balance as at 1 January | \n245 | \n434 | \n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n\n\n\n\n
\n\n| Investments | \n5 | \n11 | \n\n\n\n\n
\n\n| Depreciation charge | \n-118 | \n-200 | \n\n\n\n\n
\n\n | \n-113 | \n-189 | \n\n\n\n\n
\n\n| As at 31 December | \n | \n | \n\n\n\n\n
\n\n| Cost | \n326 | \n618 | \n\n\n\n\n
\n\n| Accumulated depreciation | \n-194 | \n-373 | \n\n\n\n\n
\n\n| Balance as at 31 December | \n132 | \n245 | \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
In 2024, the depreciation expenses include an expense of EUR 58 thousand
\nfor early abandonment of charging connectors due to malfunctioning, these
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nwill not be replaced (2023: EUR 71 thousand) for some items of other
\nequipment due to damages.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag180": {
"value": "\n
\n\n
\n\n
\n\n12 Property, plant and equipment
\nMaterial accounting policy
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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.
\n\n
\nAn asset is derecognised upon disposal or when no future economic
\nbenefits are expected to arise from its continued use. Any resulting gain or
\nloss 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag198": {
"value": "\n15 Cash and cash equivalents
\nSee note 2.7 for the material accounting policy.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe cash and cash equivalents amounting to EUR 2,672 thousand
\n(31 December 2023: EUR 2,669 thousand, January 2023: EUR 3,378
\nthousand) were available to the Group without any restrictions
\n(31 December 2023: no restrictions, 1 January 2023: no restrictions).The
\nGroup receives an interest rate of \u20acSTR less 1,25% on its cash balances (31
\nDecember 2023: 1.25%, 31 December 2023: nil). Note 19 sets out the credit
\nrisk of the counterparties with regard to the amounts of cash and cash
\nequivalents.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag200": {
"value": "\n
\n
\n\n
\n\n
\n16 Equity
\n\n16.1 Equity
\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 terms
\nof the Company\u2019s Articles of Association.
\n
\n\n\n\n\n\n\n\n\n\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 directly
\nattributable to the issue of new shares are shown in shareholders\u2019 equity as
\na deduction, net of tax, from the proceeds and are presented in share
\npremium.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nEquity in the year
\nAs at 31 December 2024, the authorised share capital of EUR 11.0 million
\n(31 December 2023: EUR 11.0 million, 1 January 2023: EUR 11.0 million) is
\ndivided into 110,000,000 ordinary shares with a par value of EUR 0.10
\n(31 December 2023: 110,000,000 ordinary shares with a par value of
\nEUR 0.10, 1 January 2023: 110,000,000 ordinary shares with a par value of
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nEUR 0.10). No changed occurred in the 23,542 thousand ordinary shares
\nissued (31 December 2023: 23,542 thousand ordinary shares, no changes).
\nSee the consolidated statement of changes in equity for changes in the
\nequity components in the year and note 30.3 of the company financial
\nstatements for the changes in equity 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag202": {
"value": "\n
\n16 Equity
\n\n16.1 Equity
\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 terms
\nof the Company\u2019s Articles of Association.
\n
\n\n\n\n\n\n\n\n\n\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 directly
\nattributable to the issue of new shares are shown in shareholders\u2019 equity as
\na deduction, net of tax, from the proceeds and are presented in share
\npremium.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag203": {
"value": "\n16.1 Equity
\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 terms
\nof the Company\u2019s Articles of Association.
\n
\n\n\n\n\n\n\n\n\n\n\nEquity in the year
\nAs at 31 December 2024, the authorised share capital of EUR 11.0 million
\n(31 December 2023: EUR 11.0 million, 1 January 2023: EUR 11.0 million) is
\ndivided into 110,000,000 ordinary shares with a par value of EUR 0.10
\n(31 December 2023: 110,000,000 ordinary shares with a par value of
\nEUR 0.10, 1 January 2023: 110,000,000 ordinary shares with a par value of
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nEUR 0.10). No changed occurred in the 23,542 thousand ordinary shares
\nissued (31 December 2023: 23,542 thousand ordinary shares, no changes).
\nSee the consolidated statement of changes in equity for changes in the
\nequity components in the year and note 30.3 of the company financial
\nstatements for the changes in equity in the year.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag207": {
"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| For the year ended | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Balance on 1 January (in thousand shares) | \n23,542 | \n23,542 | \n\n\n\n\n
\n\n| Weighted average number of shares for the period | \n23,542 | \n23,542 | \n\n\n\n\n
\n\n| Loss after tax attributable to shareholders (in | \n-803 | \n-1,478 | \n\n\n\n\n
\n\n| EUR'000) | \n | \n | \n\n\n\n\n
\n\n| Basic and diluted loss per share (in EUR) | \n-0.03 | \n-0.06 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag208": {
"value": "\n16.3 Capital management
\nThe Group's policy is to maintain an adequate capital position to retain the
\nconfidence of its customers, investors, creditors and the financial markets
\nand enable future development and growth of its business activities. The
\nManagement Board monitors the capital defined by the Group as
\nshareholders' equity, EUR 6.5 million on 31 December 2024 (31 December
\n2023: EUR 7.3 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.
\n
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag210": {
"value": "\n17 Trade and other liabilities
\nSee note 2.7 for the material accounting policy.
\n\n
\n\n\n | \nAs at | \n31 December | \n1 January | \n\n\n\n\n
\n\n| EUR'000 | \n | \n2024 | \n2023 | \n2023 | \n\n\n\n\n
\n\n| Trade payables | \n | \n36 | \n60 | \n90 | \n\n\n\n\n
\n\n| Payables related to merchants | \n | \n- | \n771 | \n254 | \n\n\n\n\n
\n\n| Wage and value added taxes payable | \n | \n95 | \n80 | \n117 | \n\n\n\n\n
\n\n| Other liabilities | \n | \n188 | \n484 | \n999 | \n\n\n\n\n
\n\n| Total | \n | \n319 | \n1,395 | \n1,460 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The amount of other liabilities relates mainly to accruals of expenditures in
\nthe year. As from 2024, the Group has changed its invoicing procedures
\nresulting that its billing services are performed on behalf of merchants, and
\nconsequently the receivables from end-users and liabilities to the related
\nmerchants are not recognised in the Group\u2019s financial statement of
\nposition.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag211": {
"value": "\n
\n
\n
\n
\n18 Contingencies
\n
\n
\n\n
\n\n
\n\n
\n\n18.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office space.
\nThe payments of short-term leases are expensed on a straight-line basis
\nover the lease term of the contract.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\nLease expenses
\nThe Group\u2019s short-term lease contract ended in December 2024 and
\nrenewed this in a contract that can be terminated monthly by both lessor
\nand lessee. In 2024, the Group included EUR 51 thousand for short-term
\nlease expenses in the other operational expenses in the consolidated
\nstatement of profit or loss (31 December 2023: EUR 68 thousand). On
\n31 December 2024, the Group\u2019s short-lease commitment was EUR 30
\nthousand (31 December 2023: EUR 10 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag212": {
"value": "\n
\n\n
\n\n
\n\n18.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office space.
\nThe payments of short-term leases are expensed on a straight-line basis
\nover the lease term of the contract.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\nLease expenses
\nThe Group\u2019s short-term lease contract ended in December 2024 and
\nrenewed this in a contract that can be terminated monthly by both lessor
\nand lessee. In 2024, the Group included EUR 51 thousand for short-term
\nlease expenses in the other operational expenses in the consolidated
\nstatement of profit or loss (31 December 2023: EUR 68 thousand). On
\n31 December 2024, the Group\u2019s short-lease commitment was EUR 30
\nthousand (31 December 2023: EUR 10 thousand).
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag215": {
"value": "\n
\n\n
\n\n18.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office space.
\nThe payments of short-term leases are expensed on a straight-line basis
\nover the lease term of the contract.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\nLease expenses
\nThe Group\u2019s short-term lease contract ended in December 2024 and
\nrenewed this in a contract that can be terminated monthly by both lessor
\nand lessee. In 2024, the Group included EUR 51 thousand for short-term
\nlease expenses in the other operational expenses in the consolidated
\nstatement of profit or loss (31 December 2023: EUR 68 thousand). On
\n31 December 2024, the Group\u2019s short-lease commitment was EUR 30
\nthousand (31 December 2023: EUR 10 thousand).
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag214": {
"value": "\n18.1 Short-term leases
\nMaterial accounting policy
\nThe Group has entered into a short-term lease agreement for office space.
\nThe payments of short-term leases are expensed on a straight-line basis
\nover the lease term of the contract.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag222": {
"value": "\n19.2 Liquidity risk
\nLiquidity risk is the risk that the Group will encounter difficulty in meeting
\nobligations associated with financial liabilities that are settled by delivering
\ncash or another financial asset. The Group's policy is to meet its current and
\nfuture payment obligations, to enable the continuance and growth of its
\nbusiness activities. The principles underlying liquidity risk management are
\nthat sufficient liquidity is available to meet financial obligations arising from
\nthe Group's activities.
\nOn 31 December 2024, cash and cash equivalents amount to EUR 2,672
\nthousand and were at free disposal of the Group (31 December 2023:
\nEUR 2,669 thousand). On the same date, the Group had no credit facility
\n(31 December 2023: no credit facility).
\nThe expected cash outflows of the Group are as follows:
\n\n
\n\n\n| As at 31 December 2024 | \nCarrying amount | \nCash outflows | \n\n\n\n\n
\n\n| EUR'000 | \n | \nTotal | \nLess than 6 months | \n\n\n\n\n
\n\n| Liabilities of Stichting Beheer | \n1,294 | \n1,294 | \n1,294 | \n\n\n\n\n
\n\n| Derdengelden Ease2pay | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other liabilities | \n319 | \n319 | \n319 | \n\n\n\n\n
\n\n| Total | \n1,613 | \n1,613 | \n1,613 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\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 2023 | \nCarrying amount | \n | \nCash outflows | \n\n\n\n\n
\n\n| EUR'000 | \n | \nTotal | \nLess than 6 months | \n\n\n\n\n
\n\n| Liabilities of Stichting Beheer | \n941 | \n941 | \n941 | \n\n\n\n\n
\n\n| Derdengelden Ease2pay | \n | \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\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\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag224": {
"value": "\n19.3 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 objective
\nof market risk management is to manage and control market risk exposures
\nwithin acceptable limits.
\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 2024, the Group is not exposed to interest rate risk
\n(31 December 2023: not exposed).
\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\ntransaction platform services outside the Netherlands that are performed
\nin currencies other than the euro.
\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag225": {
"value": "\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,
\namounts entrusted to Stichting Beheer Derdengelden Ease2pay, cash and
\ncash equivalents, liabilities of Stichting Beheer Derdengelden Ease2pay and
\nother current liabilities, are reasonable approximations of the fair value of
\nthe 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\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag226": {
"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,
\namounts entrusted to Stichting Beheer Derdengelden Ease2pay, cash and
\ncash equivalents, liabilities of Stichting Beheer Derdengelden Ease2pay and
\nother current liabilities, are reasonable approximations of the fair value of
\nthe instruments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag227": {
"value": "\n
\n
\n
\n\n
\n20 Related party transactions
\n\n20.1 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. (majority
\nshareholder) and Ease2pay N.V.\u2019s group companies are related parties.
\nTransactions with related parties are accounted for in accordance with the
\nrequirements of relevant accounting policies and consider the substance as
\nwell as the legal form. Related party transactions were made on terms
\nequivalent to those that prevail in arm\u2019s length transactions.
\nBalances and transactions within the Group, which are related parties of
\nthe Group, have been eliminated on consolidation and are not disclosed.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n20.2 Group companies
\nThe group companies that are included in the consolidation are
\nsummarised hereafter.
\n\n
\n\n\n| Name and seat As per 31 December | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Involtum Holding B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Involtum Services B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Stichting Beheer Derdengelden Ease2pay, Rotterdam, | \n- | \n- | \n\n\n\n\n
\n\n| The Netherlands | \n | \n | \n\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
In March 2025, the Involtum companies are renamed to 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\n20.3 Management and Supervisory Boards
\nManagement Board
\nThe members of the Management Board are Ease2pay\u2019s key management
\npersonnel. The remuneration of the members of the Management Board is
\nin accordance with the responsibilities of their respective positions. 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\ndifferent positions are weighted, considering aspects such as the scope and
\nnature of responsibilities, the complexity of the management context in
\nwhich they operate and the required knowledge, experience and
\ncompetences required. The remuneration of the members of the
\nManagement Board consists of a fixed amount. No variable, pension or
\nother benefits were granted.
\n\n
\n\n\n| In EUR'000 | \n2024 | \n2023 | \n
\n\n| Short-term employee benefit, salaries | \n | \n | \n
\n\n| Mr Jan H.L. Borghuis | \n89 | \n88 | \n
\n\n| Mr Gijs J. van Lookeren Campagne | \n89 | \n88 | \n
\n\n| Total employee benefits | \n178 | \n176 | \n
\n\n
\n
The Management Board members are not entitled to pension premiums as
\npart of their remuneration. In the year under review, loans were not
\nprovided to the members of the Management Board members (2023: no
\nloans).
\nSupervisory Board
\nIn 2024 and 2023, 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.
\n\n
\n\n\n| In EUR'000 | \n2024 | \n2023 | \n
\n\n| Ms Manuela N.D. Melis | \n12 | \n12 | \n
\n\n| Ms Marijke A.J. Terpstra | \n12 | \n12 | \n
\n\n| Mr Heini C.A.M. Withagen | \n12 | \n12 | \n
\n\n| Mr Tom M. de Witte | \n15 | \n15 | \n
\n\n | \n51 | \n51 | \n
\n\n
\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag229": {
"value": "\n20.1 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. (majority
\nshareholder) and Ease2pay N.V.\u2019s group companies are related parties.
\nTransactions with related parties are accounted for in accordance with the
\nrequirements of relevant accounting policies and consider the substance as
\nwell as the legal form. Related party transactions were made on terms
\nequivalent to those that prevail in arm\u2019s length transactions.
\nBalances and transactions within the Group, which are related parties of
\nthe Group, have been eliminated on consolidation and are not disclosed.
\n
\n\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag230": {
"value": "\n
\n\n20.2 Group companies
\nThe group companies that are included in the consolidation are
\nsummarised hereafter.
\n\n
\n\n\n| Name and seat As per 31 December | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Involtum Holding B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Involtum Services B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Stichting Beheer Derdengelden Ease2pay, Rotterdam, | \n- | \n- | \n\n\n\n\n
\n\n| The Netherlands | \n | \n | \n\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
In March 2025, the Involtum companies are renamed to 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag231": {
"value": "\n20.2 Group companies
\nThe group companies that are included in the consolidation are
\nsummarised hereafter.
\n\n
\n\n\n| Name and seat As per 31 December | \n2024 | \n2023 | \n\n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Involtum Holding B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Involtum Services B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n\n
\n\n| Stichting Beheer Derdengelden Ease2pay, Rotterdam, | \n- | \n- | \n\n\n\n\n
\n\n| The Netherlands | \n | \n | \n\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
In March 2025, the Involtum companies are renamed to Ease2pay.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag232": {
"value": "\n20.3 Management and Supervisory Boards
\nManagement Board
\nThe members of the Management Board are Ease2pay\u2019s key management
\npersonnel. The remuneration of the members of the Management Board is
\nin accordance with the responsibilities of their respective positions. The
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\ndifferent positions are weighted, considering aspects such as the scope and
\nnature of responsibilities, the complexity of the management context in
\nwhich they operate and the required knowledge, experience and
\ncompetences required. The remuneration of the members of the
\nManagement Board consists of a fixed amount. No variable, pension or
\nother benefits were granted.
\n\n
\n\n\n| In EUR'000 | \n2024 | \n2023 | \n
\n\n| Short-term employee benefit, salaries | \n | \n | \n
\n\n| Mr Jan H.L. Borghuis | \n89 | \n88 | \n
\n\n| Mr Gijs J. van Lookeren Campagne | \n89 | \n88 | \n
\n\n| Total employee benefits | \n178 | \n176 | \n
\n\n
\n
The Management Board members are not entitled to pension premiums as
\npart of their remuneration. In the year under review, loans were not
\nprovided to the members of the Management Board members (2023: no
\nloans).
\nSupervisory Board
\nIn 2024 and 2023, 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.
\n\n
\n\n\n| In EUR'000 | \n2024 | \n2023 | \n
\n\n| Ms Manuela N.D. Melis | \n12 | \n12 | \n
\n\n| Ms Marijke A.J. Terpstra | \n12 | \n12 | \n
\n\n| Mr Heini C.A.M. Withagen | \n12 | \n12 | \n
\n\n| Mr Tom M. de Witte | \n15 | \n15 | \n
\n\n | \n51 | \n51 | \n
\n\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag236": {
"value": "\n21 Subsequent events
\nIn February 2025, the Group agreed to early dispose of its charging
\nconnectors in the United Kingdom. The costs of this early disposal are
\nestimated at approximately EUR 50 thousand and will be included in the
\nexpenses 2025, partly in operating costs and depreciations.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}