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"Tag159": {
"value": "\n
\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
\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 a Dutch public limited liability
\ncompany, domiciled in the Netherlands and is located at
\n\nCoolsingel 139
\n3012 AG, Rotterdam, the Netherlands
\n\n\n\n\n\n and registered at the Dutch
\nCommercial Register under number 16081306. The Company\u2019s shares are
\nlisted on Euronext Amsterdam (ticker symbol: EAS2P).
\n\n
These financial statements were authorised for issue by the Management
\n
Board and the Supervisory Board on 28 April 2026. The adoption of these
\n
financial statements will be scheduled for the shareholders in the next
\n
General Meeting (GM), on a date that will be announced on the investor\u2019s
\n
website of the Group.
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n
\n
2.4 Functional and presentation currency
\n
\n\n\n\n
\n
These financial statements are presented in euro (\u201cEUR\u201d), the presentation
\n
currency of the Group and the functional currency of Ease2pay N.V. All
\n
amounts 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",
"dimensions": {
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag160": {
"value": "\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag161": {
"value": "N.V.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag162": {
"value": "Ease2pay N.V.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag165": {
"value": "the Netherlands",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag164": {
"value": "the Netherlands",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag163": {
"value": "\nCoolsingel 139\n3012 AG, Rotterdam, the Netherlands\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag166": {
"value": "\nThese financial statements were authorised for issue by the Management
\nBoard and the Supervisory Board on 28 April 2026. 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 Group.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag167": {
"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 (\u201cEU-IFRS\u201d) and in accordance with the financial reporting
\nrequirements included in Part 9 of Book 2 of the Dutch Civil Code (\u201cDCC\u201d).
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag168": {
"value": "\n
\n\n
2.2 Basis of preparation
\n
The consolidated financial statements have been prepared on historical
\n
cost basis, unless otherwise stated. Income and expenses have been
\n
accounted for on an accrual basis. The Group has prepared its financial
\n
statements on a going concern basis. During the reporting period, the
\n
Group had a result of EUR 0.3 million positive, representing an
\n
improvement of EUR 1.1 million compared to 2024 (2024: result of EUR 0.8
\n
million negative). On 31 December 2025, cash and cash equivalents are
\n
EUR 3.7 million positive (31 December 2024: EUR 2.7 million), which
\n
increase is attributable to improved operational cash flows of EUR 1.1
\n
million positive in 2025 (2024: EUR 0.1 million positive). The Group
\n
maintains sufficient financial resources to continue operating as a going
\n
concern.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag169": {
"value": "\n2.2 Basis of preparation
\nThe consolidated financial statements have been prepared on historical
\ncost basis, unless otherwise stated. Income and expenses have been
\naccounted for on an accrual basis. The Group has prepared its financial
\nstatements on a going concern basis. During the reporting period, the
\nGroup had a result of EUR 0.3 million positive, representing an
\nimprovement of EUR 1.1 million compared to 2024 (2024: result of EUR 0.8
\nmillion negative). On 31 December 2025, cash and cash equivalents are
\nEUR 3.7 million positive (31 December 2024: EUR 2.7 million), which
\nincrease is attributable to improved operational cash flows of EUR 1.1
\nmillion positive in 2025 (2024: EUR 0.1 million positive). The Group
\nmaintains sufficient financial resources to continue operating as a going
\nconcern.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag170": {
"value": "\n
\n\n
Changes in accounting policies effective as from 1 January 2025
\n
\n
\n\n\n| Amendments to | \nDescription | \nExpected impact | \n\n\n\n\n\n\n
\n\n| IAS 21 The Effects of Changes in | \nThe amendments clarify when | \nThe amendments | \n\n\n\n\n\n\n
\n\n| Foreign Exchange Rates: Lack of | \nand how to determine whether a | \nhave no impact on | \n\n\n\n\n\n\n
\n\n| Exchangeability | \ncurrency is exchangeable into | \nthe Group. | \n\n\n\n\n\n\n
\n\n | \nanother currency. Additional | \n | \n\n\n\n\n\n\n
\n\n | \ndisclosures need to be made. | \n | \n\n\n\n\n\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
\n
interpretations that became effective after the financial year 2025.
\n
\n\n\n\n
\n\n\n\n\n
\n\n
22 New and/or amended IFRS Accounting Standards and/or
\n
interpretations issued but not yet effective
\n
The standards and interpretations that are issued and/or amended, but not
\n
yet effective, up to the date of issuance of the Group\u2019s consolidated
\n
financial statements are disclosed hereafter. The Group intends to adopt
\n
these standards, if applicable, when they become effective.
\n
Changes in IFRS Accounting Standards endorsed by the European Union
\n
\n
\n\n\n| New standards or | \n | \nExpected impact | \n\n\n
\n\n| amendments to | \nDescription | \nand effective date | \n\n\n
\n\n| Contracts Referencing | \nAmendments to IFRS 9 Financial | \nThe Group expects no | \n\n\n
\n\n| Nature-dependent | \nInstruments to facilitate power purchase | \nimpact. | \n\n\n
\n\n| Electricity Amendments | \nagreements and classify these as regular | \nEffective date: | \n\n\n
\n\n| to IFRS 9 and IFRS 7 | \npurchase contracts. Additional | \n1 January 2026 | \n\n\n
\n\n | \ndisclosures are required in IFRS 7 | \n | \n\n\n
\n\n | \nFinancial Instruments: Disclosures. | \n | \n\n\n
\n\n| Amendments to the | \nThe amendments clarify the recognition | \nThe Group expects no | \n\n\n
\n\n| Classification and | \nand derecognition date in certain cases, | \nimpact. | \n\n\n
\n\n| Measurement of | \nprovide additional guidance on the | \nEffective date: | \n\n\n
\n\n| Financial Instruments | \npayments of principal and interest | \n1 January 2026 | \n\n\n
\n\n| (Amendments to IFRS 9 | \ncriteria, and introduce updated | \n | \n\n\n
\n\n| and IFRS 7) | \ndisclosure requirements. | \n | \n\n\n
\n\n| Annual Improvements | \nThese improvements clarify guidance | \nThe Group expects no | \n\n\n
\n\n| Volume 11 | \nand wording in some IFRS Accounting | \nimpact. | \n\n\n
\n\n | \nStandards, amongst others for financial | \nEffective date: | \n\n\n
\n\n | \ninstruments. | \n1 January 2026 | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n
\n\n
\n\n\n
\n\n
\n
\n\n\n| New standards oramendments to | \nDescription | \nExpected impactand effective date | \n\n\n\n
\n\n\n\n\n\n\n| IFRS 18 Presentation andDisclosure in FinancialStatements (IFRS 18) | \nIFRS 18 replaces IAS 1 Presentation ofFinancial Statements, it introduces newrequirements for presentation within thestatement of profit or loss, includingspecified totals and subtotals. IFRS 18requiresclassifying income and expensesinto the categories: operating, investing,financing, income taxes and discontinuedoperations. IFRS 18requires disclosure ofmanagement-defined performancemeasures.IFRS 18 also requires some adjustmentsto other standards. | \nThe Group assessesthe impact of IFRS 18on its primaryfinancial statementsand the notes to thefinancial statements.Effective date:1 January 2027 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
Changes in IFRS Accounting Standards not endorsed by the European
\n
Union
\n
\n
\n\n\n| New standards or | \n | \nExpected impact | \n\n\n
\n\n| amendments to | \nDescription | \nand effective date | \n\n\n
\n\n| IFRS 19 Subsidiaries | \nIFRS 19 allows eligible entities to elect to | \nThe Group\u2019s is not | \n\n\n
\n\n| without Public | \napply its reduced disclosure | \neligible to applyIFRS | \n\n\n
\n\n| Accountability: | \nrequirements while still applying the | \n19. | \n\n\n
\n\n| Disclosures (IFRS 19) and | \nrecognition, measurement and | \nEffective date: | \n\n\n
\n\n| amendments to IFRS 19 | \npresentation requirements in other IFRS | \n1 January 2027 | \n\n\n
\n\n | \nAccounting Standards. In 2025 | \n | \n\n\n
\n\n | \namendments to IFRS 19 are published | \n | \n\n\n
\n\n| Amendments to IAS 21 | \nThe amendments clarify how entities | \nNot applicable for | \n\n\n
\n\n| The Effects of Changes in | \nshould translate financial statements into | \nthe Group | \n\n\n
\n\n| Foreign Exchange Rates: | \na presentation currency of a | \nEffective date: | \n\n\n
\n\n| Translation to a | \nhyperinflationary economy. | \n1 January 2027 | \n\n\n
\n\n| Hyperinflationary | \n | \n | \n\n\n
\n\n| Presentation Currency | \n | \n | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag171": {
"value": "\nChanges in accounting policies effective as from 1 January 2025
\n\n
\n\n\n| Amendments to | \nDescription | \nExpected impact | \n\n\n\n\n\n\n
\n\n| IAS 21 The Effects of Changes in | \nThe amendments clarify when | \nThe amendments | \n\n\n\n\n\n\n
\n\n| Foreign Exchange Rates: Lack of | \nand how to determine whether a | \nhave no impact on | \n\n\n\n\n\n\n
\n\n| Exchangeability | \ncurrency is exchangeable into | \nthe Group. | \n\n\n\n\n\n\n
\n\n | \nanother currency. Additional | \n | \n\n\n\n\n\n\n
\n\n | \ndisclosures need to be made. | \n | \n\n\n\n\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 2025.
\n
\n\n\n\n\n22 New and/or amended IFRS Accounting Standards and/or
\ninterpretations issued but not yet effective
\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| New standards or | \n | \nExpected impact | \n\n\n
\n\n| amendments to | \nDescription | \nand effective date | \n\n\n
\n\n| Contracts Referencing | \nAmendments to IFRS 9 Financial | \nThe Group expects no | \n\n\n
\n\n| Nature-dependent | \nInstruments to facilitate power purchase | \nimpact. | \n\n\n
\n\n| Electricity Amendments | \nagreements and classify these as regular | \nEffective date: | \n\n\n
\n\n| to IFRS 9 and IFRS 7 | \npurchase contracts. Additional | \n1 January 2026 | \n\n\n
\n\n | \ndisclosures are required in IFRS 7 | \n | \n\n\n
\n\n | \nFinancial Instruments: Disclosures. | \n | \n\n\n
\n\n| Amendments to the | \nThe amendments clarify the recognition | \nThe Group expects no | \n\n\n
\n\n| Classification and | \nand derecognition date in certain cases, | \nimpact. | \n\n\n
\n\n| Measurement of | \nprovide additional guidance on the | \nEffective date: | \n\n\n
\n\n| Financial Instruments | \npayments of principal and interest | \n1 January 2026 | \n\n\n
\n\n| (Amendments to IFRS 9 | \ncriteria, and introduce updated | \n | \n\n\n
\n\n| and IFRS 7) | \ndisclosure requirements. | \n | \n\n\n
\n\n| Annual Improvements | \nThese improvements clarify guidance | \nThe Group expects no | \n\n\n
\n\n| Volume 11 | \nand wording in some IFRS Accounting | \nimpact. | \n\n\n
\n\n | \nStandards, amongst others for financial | \nEffective date: | \n\n\n
\n\n | \ninstruments. | \n1 January 2026 | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n\n\n\n
\n\n\n| New standards oramendments to | \nDescription | \nExpected impactand effective date | \n\n\n\n
\n\n\n\n\n\n\n| IFRS 18 Presentation andDisclosure in FinancialStatements (IFRS 18) | \nIFRS 18 replaces IAS 1 Presentation ofFinancial Statements, it introduces newrequirements for presentation within thestatement of profit or loss, includingspecified totals and subtotals. IFRS 18requiresclassifying income and expensesinto the categories: operating, investing,financing, income taxes and discontinuedoperations. IFRS 18requires disclosure ofmanagement-defined performancemeasures.IFRS 18 also requires some adjustmentsto other standards. | \nThe Group assessesthe impact of IFRS 18on its primaryfinancial statementsand the notes to thefinancial statements.Effective date:1 January 2027 | \n\n\n\n
\n\n\n\n\n\n\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 | \nExpected impact | \n\n\n
\n\n| amendments to | \nDescription | \nand effective date | \n\n\n
\n\n| IFRS 19 Subsidiaries | \nIFRS 19 allows eligible entities to elect to | \nThe Group\u2019s is not | \n\n\n
\n\n| without Public | \napply its reduced disclosure | \neligible to applyIFRS | \n\n\n
\n\n| Accountability: | \nrequirements while still applying the | \n19. | \n\n\n
\n\n| Disclosures (IFRS 19) and | \nrecognition, measurement and | \nEffective date: | \n\n\n
\n\n| amendments to IFRS 19 | \npresentation requirements in other IFRS | \n1 January 2027 | \n\n\n
\n\n | \nAccounting Standards. In 2025 | \n | \n\n\n
\n\n | \namendments to IFRS 19 are published | \n | \n\n\n
\n\n| Amendments to IAS 21 | \nThe amendments clarify how entities | \nNot applicable for | \n\n\n
\n\n| The Effects of Changes in | \nshould translate financial statements into | \nthe Group | \n\n\n
\n\n| Foreign Exchange Rates: | \na presentation currency of a | \nEffective date: | \n\n\n
\n\n| Translation to a | \nhyperinflationary economy. | \n1 January 2027 | \n\n\n
\n\n| Hyperinflationary | \n | \n | \n\n\n
\n\n| Presentation Currency | \n | \n | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag172": {
"value": "\n
\n
\n
\n
\n\n
\n
\n
2.3 Basis of consolidation
\n
The consolidated financial statements include the accounts of the parent
\n
Company and the entities it controls.
\n
Control
\n
The Group controls an entity when it has (i) power over the entity based on
\n
existing rights that give the current ability to direct the relevant activities of
\n
the entity, (ii) is exposed to, or has rights to, variable returns from its
\n
involvement with the entity and (iii) has the ability to use its power to affect
\n
its returns. The Group reassesses whether it controls an entity if facts and
\n
circumstances indicate that there are changes to one or more of the
\n
elements of control stated above. All relevant facts and circumstances are
\n
considered in assessing whether the Group\u2019s voting and share rights in an
\n
entity are sufficient to give it power. Consolidation of a subsidiary begins
\n
when control over the entity is obtained and ceases when control over the
\n
entity is lost. See note 13 for details of the consolidation of Stichting Beheer
\n
Derdengelden Ease2pay.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n
\n
\n
\n
2.4 Functional and presentation currency
\n
\n\n\n\n
\n
These financial statements are presented in euro (\u201cEUR\u201d), the presentation
\n
currency of the Group and the functional currency of Ease2pay N.V. All
\n
amounts 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
In preparing the financial statements, transactions in currencies other than
\n
the functional currency are recognised at the rates of exchange prevailing
\n
at the dates of the transactions. At the end of each reporting period,
\n
monetary assets and liabilities that are denominated in foreign currencies
\n
are translated at the rates prevailing at that date. Exchange differences on
\n
monetary items are recognised in profit or loss in the period in which they
\n
arise.
\n
\n\n\n\n
2.5 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
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\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\n\n\n
\n
\n\n\n\n
\n\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 recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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
2.7 Financial instruments
\n
\n\n\n\n
\n
\n\n\n\n
\n
Recognition and derecognition
\n
\n
Financial assets and financial liabilities are recognised when the Group
\n
becomes a party to contractual provisions of a financial instrument. Regular
\n
way purchases and sales of financial assets are recognised on trade date,
\n
being the date on which the group commits to purchase or sell the asset.
\n
Financial assets are derecognised when the contractual rights to the cash
\n
flows expire, or when the financial asset and substantially all of the risks
\n
and rewards are transferred. A financial liability is derecognised when it is
\n
extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n
\n
\n\n\n\n
\n
Classification
\n
For a financial asset to be classified and measured at amortised cost, it
\n
needs to (i) give rise to cash flows that are solely payments of the principal
\n
and interest on the principal amount outstanding and (ii) be held within a
\n
business model with the objective of holding financial assets in order to
\n
collect contractual cash flows. This assessment depends on the
\n
characteristics of the financial asset and the Group\u2019s business model to
\n
manage these assets. Financial assets with cash flows that are not solely
\n
payments of principal and interest are classified and measured at their fair
\n
value through profit or loss, irrespective of the business model. Financial
\n
assets of the Group, like trade and other receivables, cash and cash
\n
equivalents, 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
\n
\n
\n
\n
Financial liabilities, like borrowings and trade and other payables, are
\n
classified as financial liabilities measured at amortised cost.
\n
\n\n\n\n
\n
\n
\n
Measurement
\n
\n
\n
\n
\n
Financial assets
\n
Except for trade receivables, the Group initially measures financial assets at
\n
their fair value plus transaction costs. The Group measures its trade
\n
receivables at initial recognition on the transaction price of the revenue
\n
recognised. A trade receivable is recognised if the amount of the services
\n
provided to the customer is unconditional and the receivable relates only to
\n
the passage of time. After initial recognition, financial assets are measured
\n
at amortised cost using the effective interest method, less allowance for
\n
expected credit losses.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n
Financial liabilities
\n
Financial liabilities measured at amortised cost are initially measured at
\n
their fair value less transaction costs, if any. After initial measurement,
\n
financial liabilities are measured at amortised cost using the effective
\n
interest method.
\n
\n\n\n\n
\n
\n
Fair value
\n
Fair value is the price that would be received to sell an asset or paid to
\n
transfer a liability in an orderly transaction between market participants at
\n
the measurement date.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
2.8 Principles underlying the consolidated statement of cash flows
\n
General
\n
The consolidated statement of cash flows distinguishes between operating,
\n
investing and financing activities.
\n
Cash flows from or used in operating activities
\n
Cash flows from or used in operating activities are calculated by the indirect
\n
method; by adjusting the consolidated operating profit or loss for the
\n
effects of transactions of a non-cash nature, any deferrals or accruals of
\n
past or future operating cash receipts or payments and items of income or
\n
expense associated with investing or financing cash flows.
\n
\n\n\n\n
\n\n\n\n\n
\n\n
Cash flows from or used in investing activities
\n
Cash flows from or used in investing activities are cash payments and/or
\n
receipts from capital expenditure and acquisitions, if any.
\n
Cash flows from or used in financing activities
\n
The cash flows from or used in financing activities comprise the cash
\n
receipts and payments from the issue of shares, borrowings drawn or
\n
repaid, if any.
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
4 Revenue and segment information
\n
\n
4.1 Material accounting policy
\n
Revenue is measured based on the consideration to which the Group
\n
expects to be entitled from contracts with customers and excludes amounts
\n
collected on behalf of third parties. The Group recognises revenue when it
\n
transfers control of the service to a customer.
\n
A performance obligation is the unit of account for revenue recognition. At
\n
contract inception, the Group identifies the performance obligations within
\n
the contract. To determine whether a promised service (or bundle of
\n
services) is distinct, the Group applies judgment using two criteria:
\n
- Capable of being distinct: The customer can benefit from the good or
\n
service on its own or together with other readily available resources.
\n
- Distinct within the context of the contract: The Group considers a
\n
promise distinct within the context of the contract when the promised
\n
transfer of the good or service is separately identifiable from other
\n
promises in the contract.
\n
Platform revenues comprise two fee types:
\n
- Settlement fees: A customer obtains the right to execute transactions
\n
on the platform in a specific period. This is a performance obligation
\n
satisfied over time. Settlement fees are fixed fees per period and are
\n
recognised on a straight-line basis in the period.
\n
- Processing fees: A customer executes transactions at one moment on
\n
the platform. This is a performance obligation satisfied over time (in a
\n
very short timeframe). Processing fees are fees per transactions and are
\n
recognised when the transaction has been executed.
\n
Besides these fees, the Group provides other services amongst other add-
\n
ons to the platform to provide additional and/or specific services to
\n
customers and limited power volumes to customers via its public
\n
connectors; these performance obligations are satisfied over time. In case
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
the Group sells any hardware or connectors to customers enabling them to
\n
use the services of the platform, these are performance obligations
\n
satisfied at a point in time.
\n
Revenue is measured net of discounts, value added tax and other sales-
\n
related taxes. There are no significant financing components in the
\n
contracts with customers.
\n
The Group has contracts with financial institutions that provide services to
\n
enable payment processing, for which payment network fees are charged.
\n
The Group is responsible for fulfilling the promise to provide payment
\n
transaction services. The Group is ultimately responsible for ensuring that
\n
the services are performed and are accepted by the customers. For all
\n
payments of processing settlement services that are provided to customers,
\n
the Group retains the exposure to financial institutions and the related
\n
payment costs and recognises all these costs in its cost of revenue. The
\n
Group controls the full payment service and acts as principal for these
\n
services.
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
Short-term employee benefits are expensed as the related service is
\n
provided. A liability is recognised for the amount expected to be paid if the
\n
Group has a present legal or constructive obligation to pay this amount
\n
because of past service provided by the employee and the obligation can be
\n
estimated reliably. Staff costs comprise directly attributable costs of staff,
\n
Management Board and Supervisory Board members, social security
\n
contributions, pension contribution payments and temporary staff
\n
expenses.
\n
Pension contribution payments of the Group relate to defined-contribution
\n
plans, which are recognised as an expense when employees have rendered
\n
services entitling them to the payments.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
9 Income taxes
\n
9.1 Material accounting policy
\n
Tax expense or income recognised in the consolidated financial statement
\n
of profit or loss comprises the total of deferred tax and current tax
\n
expenses or income that are not recognised in other comprehensive
\n
income or directly in equity.
\n
Current and deferred taxes are calculated based on tax rates and tax laws
\n
that were enacted or substantively enacted by the end of the reporting
\n
period. Deferred tax is the tax expected to be payable or recoverable on
\n
differences between the carrying amounts of assets and liabilities in the
\n
financial statements and the corresponding tax bases used in the
\n
computation of taxable profit and is accounted for using the liability
\n
method. Deferred tax assets and liabilities are generally recognised for all
\n
temporary differences. Deferred tax assets could also arise from unused tax
\n
losses and tax credits.
\n
Deferred tax assets are recognised to the extent that it is probable that
\n
taxable profits will be available against deductible temporary differences
\n
that can be utilised. In case of a history of recent losses exists, a deferred
\n
tax asset is only recognised for unused tax losses to the extent that
\n
sufficient taxable temporary differences are available, convincing other
\n
evidence exists that sufficient taxable profit will be available to utilise for
\n
the unused tax losses or when compensating related deferred tax liabilities
\n
exist. Such assets and liabilities are not recognised if the temporary
\n
difference arises from the initial recognition (other than in a business
\n
\n\n\n
\n\n\n\n
\n\n
combination) of other assets and liabilities in a transaction that affects
\n
neither the taxable profit nor the accounting profit. Deferred tax liabilities
\n
are not recognised if the temporary difference arises from the initial
\n
recognition of goodwill.
\n
The carrying amount of deferred tax assets is reviewed at each reporting
\n
date and adjusted to the extent whether it is probable that
\n
sufficient taxable profits will be available to allow all or part of the asset to
\n
be recovered, if applicable.
\n
Deferred tax assets and liabilities are offset when there is a legally
\n
enforceable right to set off current tax assets against current tax liabilities
\n
and when they relate to income taxes levied by the same taxation authority
\n
on either the same taxable entity or different taxable entities which intend
\n
to settle their current tax assets and liabilities either on a net basis or
\n
simultaneously.
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
10 Goodwill
\n
Material accounting policy
\n
Goodwill is initially measured at cost, as the excess of the sum of the
\n
consideration transferred over the net of the acquisition-date amounts of
\n
the identifiable assets acquired and the liabilities assumed. After initial
\n
recognition, goodwill is measured at cost less accumulated impairments, if
\n
any (see note 2.6).
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
Intangible assets represent the payment transaction platform (the
\n
\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\n
business combination are recognised separately from goodwill and are
\n
initially recognised at their fair values at the acquisition date (which is
\n
regarded as their cost).
\n
\n
\n
Acquired intangible assets are measured at cost less accumulated
\n
amortisation and accumulated impairment losses, if any. Amortisation is
\n
recognised on a straight-line basis over the useful life of the asset. The
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
useful life and amortisation method are reviewed at the end of each
\n
reporting period.
\n
Intangible assets are derecognised upon disposal, or when no future
\n
economic benefits are expected from their use or disposal. Any resulting
\n
gain or loss is measured as the difference between the net disposal
\n
proceeds and the carrying amount of the asset and is recognised in profit or
\n
loss when the asset is derecognised.
\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
\n16 Equity
\n\n
16.1 Equity
\n
Material accounting policy
\n
Share capital
\n
Ordinary share capital is classified as share capital. The authorised share
\n
capital is the maximum capital that the Company can issue under the terms
\n
of the Company\u2019s Articles of Association.
\n
\n\n
Share 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
18.1 Short-term leases
\n
Material accounting policy
\n
The Group has entered into a short-term lease agreement for office space.
\n
The payments of short-term leases are expensed on a straight-line basis
\n
over the lease term of the contract.
\n
\n\n
\n\n\n
\n20 Related party transactions
\n\n
20.1 Material accounting policy
\n
A related party is a person or company that is related to the Group. These
\n
include both people and companies with an influence or control in the
\n
Group or subjected to the influence or control of the Group. The
\n
Management and Supervisory Boards, The Internet of Cars V.O.F. (majority
\n
shareholder) and Ease2pay N.V.\u2019s group companies are related parties.
\n
Transactions with related parties are accounted for in accordance with the
\n
requirements of relevant accounting policies and consider the substance as
\n
well as the legal form. Related party transactions were made on terms
\n
equivalent to those that prevail in arm\u2019s length transactions.
\n
Balances and transactions within the Group, which are related parties of
\n
the Group, have been eliminated on consolidation and are not disclosed.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag173": {
"value": "\n
\n\n
2.3 Basis of consolidation
\n
The consolidated financial statements include the accounts of the parent
\n
Company and the entities it controls.
\n
Control
\n
The Group controls an entity when it has (i) power over the entity based on
\n
existing rights that give the current ability to direct the relevant activities of
\n
the entity, (ii) is exposed to, or has rights to, variable returns from its
\n
involvement with the entity and (iii) has the ability to use its power to affect
\n
its returns. The Group reassesses whether it controls an entity if facts and
\n
circumstances indicate that there are changes to one or more of the
\n
elements of control stated above. All relevant facts and circumstances are
\n
considered in assessing whether the Group\u2019s voting and share rights in an
\n
entity are sufficient to give it power. Consolidation of a subsidiary begins
\n
when control over the entity is obtained and ceases when control over the
\n
entity is lost. See note 13 for details of the consolidation of Stichting Beheer
\n
Derdengelden Ease2pay.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag174": {
"value": "\n2.3 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",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag176": {
"value": "\n
\n\n
2.4 Functional and presentation currency
\n
\n\n\n\n
These 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag177": {
"value": "\n2.4 Functional and presentation currency
\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag187": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\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
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
The recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag186": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\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 recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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
10 Goodwill
\n
Material accounting policy
\n
Goodwill is initially measured at cost, as the excess of the sum of the
\n
consideration transferred over the net of the acquisition-date amounts of
\n
the identifiable assets acquired and the liabilities assumed. After initial
\n
recognition, goodwill is measured at cost less accumulated impairments, if
\n
any (see note 2.6).
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag185": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\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 recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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\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",
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"language": "en",
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"Tag184": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\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 recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
Short-term employee benefits are expensed as the related service is
\n
provided. A liability is recognised for the amount expected to be paid if the
\n
Group has a present legal or constructive obligation to pay this amount
\n
because of past service provided by the employee and the obligation can be
\n
estimated reliably. Staff costs comprise directly attributable costs of staff,
\n
Management Board and Supervisory Board members, social security
\n
contributions, pension contribution payments and temporary staff
\n
expenses.
\n
Pension contribution payments of the Group relate to defined-contribution
\n
plans, which are recognised as an expense when employees have rendered
\n
services entitling them to the payments.
\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
After initial recognition, intangible assets acquired
\n
in a business combination are reported at cost less accumulated
\n
amortisation and accumulated impairment losses, if any. Amortisation is
\n
recognised on a straight-line basis over the useful life of the asset.
\n\n\n
12 Property, plant and equipment
\nMaterial accounting policy
\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",
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}
},
"Tag183": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\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 recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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",
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},
"Tag182": {
"value": "\n
\n\n
\n
\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
The recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal of the impairment at the end of each reporting period.
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
10 Goodwill
\n
Material accounting policy
\n
Goodwill is initially measured at cost, as the excess of the sum of the
\n
consideration transferred over the net of the acquisition-date amounts of
\n
the identifiable assets acquired and the liabilities assumed. After initial
\n
recognition, goodwill is measured at cost less accumulated impairments, if
\n
any (see note 2.6).
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
Intangible assets represent the payment transaction platform (the
\n
\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\n
business combination are recognised separately from goodwill and are
\n
initially recognised at their fair values at the acquisition date (which is
\n
regarded as their cost).
\n
\n
\n
Acquired intangible assets are measured at cost less accumulated
\n
amortisation and accumulated impairment losses, if any. Amortisation is
\n
recognised on a straight-line basis over the useful life of the asset. The
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
useful life and amortisation method are reviewed at the end of each
\n
reporting period.
\n
Intangible assets are derecognised upon disposal, or when no future
\n
economic benefits are expected from their use or disposal. Any resulting
\n
gain or loss is measured as the difference between the net disposal
\n
proceeds and the carrying amount of the asset and is recognised in profit or
\n
loss when the asset is derecognised.
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
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"Tag181": {
"value": "\n
\n\n
\n
\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
The recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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
10 Goodwill
\n
Material accounting policy
\n
Goodwill is initially measured at cost, as the excess of the sum of the
\n
consideration transferred over the net of the acquisition-date amounts of
\n
the identifiable assets acquired and the liabilities assumed. After initial
\n
recognition, goodwill is measured at cost less accumulated impairments, if
\n
any (see note 2.6).
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
Changes in goodwill
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\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\n| Balance as at 1 January | \n1,213 | \n1,213 | \n\n\n\n\n\n\n
\n\n| Changes in the year | \n- | \n- | \n\n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\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\n| Balance as at 31 December | \n1,213 | \n1,213 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n
\n
\n\n
\n
\n
\n
Impairment test of non-financial non-current assets
\n
The recoverable amount is determined based on value-in-use calculations,
\n
covering a detailed five-year forecast, followed by an extrapolation of
\n
expected cash flows using a declining growth rate determined by
\n
management. If applicable, the period used is shortened. The present value
\n
of the expected cash flows of each unit is determined by applying a suitable
\n
discount rate reflecting current market assessments of the time value of
\n
money and risks specific to the segment.
\n
\n
\n\n
Assumptions used
\n
The Group distinguishes one cash generating unit for goodwill assessment
\n
purposes
\n
- Communication with devices connected: a services line with activities
\n
to activate and deactivate washing machines, dryers and/or other
\n
equipment for among others launderette via the platform. The value in
\n
use of the cash generating unit is based on the cash flow projections
\n
ending in 2026 due to termination of the contract with a customer.
\n
No expected efficiency improvements have been considered, and prices
\n
and wages reflect publicly available forecasts of inflation in the industry
\n
over the forecast period. Management is currently not aware of any other
\n
reasonably possible changes to key assumptions that would cause a cash-
\n
generating unit\u2019s carrying amount to exceed its recoverable amount.
\n
The discount rates are shown below.
\n
\n
\n\n\n| Discount rate in % | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Communication with devices connected | \n13.1% | \n13.1% | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n
\n
Results impairment test
\n
The allocation of the carrying amount of goodwill to the cash generating
\n
units is showed hereafter.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\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\n\n\n\n
\n
The value in use of the cash generating unit Communication with devices
\n
connected is EUR 2 million (2024: EUR 3 million) and the carrying amount of
\n
the related assets is EUR 1.6 million (2024: EUR 1.9 million).
\n
Sensitivity
\n
As at 31 December 2025, the cash generating unit Communication with
\n
devices connected has sufficient headroom for possible changes in key
\n
assumptions. As the year 2026 is the last year that cash flow will be
\n
obtained from the cash generating unit Communication with devices
\n
connected, the remaining goodwill will be impaired in that year.
\n
\n\n\n
\n
\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Intangible assets represent the payment transaction platform (the
\n
\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\n
business combination are recognised separately from goodwill and are
\n
initially recognised at their fair values at the acquisition date (which is
\n
regarded as their cost).
\n
\n
\n
Acquired intangible assets are measured at cost less accumulated
\n
amortisation and accumulated impairment losses, if any. Amortisation is
\n
recognised on a straight-line basis over the useful life of the asset. 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
useful life and amortisation method are reviewed at the end of each
\n
reporting period.
\n
Intangible assets are derecognised upon disposal, or when no future
\n
economic benefits are expected from their use or disposal. Any resulting
\n
gain or loss is measured as the difference between the net disposal
\n
proceeds and the carrying amount of the asset and is recognised in profit or
\n
loss 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
Changes in intangible asset
\n
\n
\n\n\n| EUR'000 | \nPlatformtechnology | \nCustomerrelationships | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January 2025 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,285 | \n1,195 | \n5,480 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-2,445 | \n-498 | \n-2,943 | \n\n\n\n\n\n\n
\n\n| Balance as at 1 January 2025 | \n1,840 | \n697 | \n2,537 | \n\n\n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Additions | \n48 | \n- | \n48 | \n\n\n\n\n\n\n
\n\n| Amortisation charge | \n-622 | \n-381 | \n-1,003 | \n\n\n\n\n\n\n
\n\n | \n-574 | \n-381 | \n-955 | \n\n\n\n\n\n\n
\n\n| As at 31 December 2025 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,333 | \n1,195 | \n5,528 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-3,067 | \n-879 | \n-3,946 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December 2025 | \n1,266 | \n316 | \n1,582 | \n\n\n\n\n\n\n
\n\n| Useful life in years | \n5 - 10 | \n5 | \n | \n\n\n\n\n\n\n
\n\n| Remaining useful life in years | \n1 - 5 | \n1 | \n | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n\n\n| EUR'000 | \nPlatformtechnology | \nCustomerrelationships | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January 2024 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,159 | \n1,195 | \n5,354 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-1,867 | \n-240 | \n-2,107 | \n\n\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
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Additions | \n126 | \n- | \n126 | \n\n\n\n\n\n\n
\n\n| Amortisation charge | \n-578 | \n-258 | \n-836 | \n\n\n\n\n\n\n
\n\n | \n-452 | \n-258 | \n-710 | \n\n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,285 | \n1,195 | \n5,480 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-2,445 | \n-498 | \n-2,943 | \n\n\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
\n\n| Useful life in years | \n5 - 10 | \n5 | \n | \n\n\n\n\n\n\n
\n\n| Remaining useful life in years | \n2 - 6 | \n2 | \n | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag180": {
"value": "\n
\n\n
2.6 Impairment of non-financial assets
\n
Goodwill and intangible assets that have an indefinite useful life are not
\n
subject to amortisation and are tested annually for impairment, or more
\n
frequently if events or changes in circumstances indicate that they might be
\n
impaired. Other assets are tested for impairment whenever events or
\n
changes in circumstances indicate that the carrying amount may not be
\n
recoverable. An impairment loss is recognised for the amount by which the
\n
asset\u2019s carrying amount exceeds its recoverable amount.
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
The recoverable amount is the higher of an asset\u2019s fair value less costs of
\n
disposal and value in use. For the purposes of assessing impairment, assets
\n
are grouped at the lowest levels for which there are separately identifiable
\n
cash inflows, which are largely independent of the cash inflows from other
\n
assets or groups of assets (cash-generating units). Non-financial assets
\n
other than goodwill that suffered an impairment are reviewed for possible
\n
reversal 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
10 Goodwill
\n
Material accounting policy
\n
Goodwill is initially measured at cost, as the excess of the sum of the
\n
consideration transferred over the net of the acquisition-date amounts of
\n
the identifiable assets acquired and the liabilities assumed. After initial
\n
recognition, goodwill is measured at cost less accumulated impairments, if
\n
any (see note 2.6).
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
Changes in goodwill
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\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\n| Balance as at 1 January | \n1,213 | \n1,213 | \n\n\n\n\n\n\n
\n\n| Changes in the year | \n- | \n- | \n\n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\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\n| Balance as at 31 December | \n1,213 | \n1,213 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\nImpairment test of non-financial non-current assets
\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
Assumptions used
\n
The Group distinguishes one cash generating unit for goodwill assessment
\n
purposes
\n
- Communication with devices connected: a services line with activities
\n
to activate and deactivate washing machines, dryers and/or other
\n
equipment for among others launderette via the platform. The value in
\n
use of the cash generating unit is based on the cash flow projections
\n
ending in 2026 due to termination of the contract with a customer.
\n
No expected efficiency improvements have been considered, and prices
\n
and wages reflect publicly available forecasts of inflation in the industry
\n
over the forecast period. Management is currently not aware of any other
\n
reasonably possible changes to key assumptions that would cause a cash-
\n
generating unit\u2019s carrying amount to exceed its recoverable amount.
\n
The discount rates are shown below.
\n
\n
\n\n\n| Discount rate in % | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Communication with devices connected | \n13.1% | \n13.1% | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n
\n\n\n\nResults impairment test
\nThe allocation of the carrying amount of goodwill to the cash generating
\nunits is showed hereafter.
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\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\n\n\n\n
The value in use of the cash generating unit Communication with devices
\nconnected is EUR 2 million (2024: EUR 3 million) and the carrying amount of
\nthe related assets is EUR 1.6 million (2024: EUR 1.9 million).
\nSensitivity
\nAs at 31 December 2025, the cash generating unit Communication with
\ndevices connected has sufficient headroom for possible changes in key
\nassumptions. As the year 2026 is the last year that cash flow will be
\nobtained from the cash generating unit Communication with devices
\nconnected, the remaining goodwill will be impaired in that year.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag179": {
"value": "\n2.6 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
\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.
\n
\n\n\n\n\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
10 Goodwill
\n
Material accounting policy
\n
Goodwill is initially measured at cost, as the excess of the sum of the
\n
consideration transferred over the net of the acquisition-date amounts of
\n
the identifiable assets acquired and the liabilities assumed. After initial
\n
recognition, goodwill is measured at cost less accumulated impairments, if
\n
any (see note 2.6).
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
Changes in goodwill
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\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\n| Balance as at 1 January | \n1,213 | \n1,213 | \n\n\n\n\n\n\n
\n\n| Changes in the year | \n- | \n- | \n\n\n\n\n\n\n
\n\n| Cost | \n24,979 | \n24,979 | \n\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\n| Balance as at 31 December | \n1,213 | \n1,213 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
Impairment test of non-financial non-current assets
\n
The recoverable amount is determined based on value-in-use calculations,
\n
covering a detailed five-year forecast, followed by an extrapolation of
\n
expected cash flows using a declining growth rate determined by
\n
management. If applicable, the period used is shortened. The present value
\n
of the expected cash flows of each unit is determined by applying a suitable
\n
discount rate reflecting current market assessments of the time value of
\n
money and risks specific to the segment.
\n
\n
\n\n
Assumptions used
\n
The Group distinguishes one cash generating unit for goodwill assessment
\n
purposes
\n
- Communication with devices connected: a services line with activities
\n
to activate and deactivate washing machines, dryers and/or other
\n
equipment for among others launderette via the platform. The value in
\n
use of the cash generating unit is based on the cash flow projections
\n
ending in 2026 due to termination of the contract with a customer.
\n
No expected efficiency improvements have been considered, and prices
\n
and wages reflect publicly available forecasts of inflation in the industry
\n
over the forecast period. Management is currently not aware of any other
\n
reasonably possible changes to key assumptions that would cause a cash-
\n
generating unit\u2019s carrying amount to exceed its recoverable amount.
\n
The discount rates are shown below.
\n
\n
\n\n\n| Discount rate in % | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Communication with devices connected | \n13.1% | \n13.1% | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
Results impairment test
\n
The allocation of the carrying amount of goodwill to the cash generating
\n
units is showed hereafter.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\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\n\n\n\n
\n
The value in use of the cash generating unit Communication with devices
\n
connected is EUR 2 million (2024: EUR 3 million) and the carrying amount of
\n
the related assets is EUR 1.6 million (2024: EUR 1.9 million).
\n
Sensitivity
\n
As at 31 December 2025, the cash generating unit Communication with
\n
devices connected has sufficient headroom for possible changes in key
\n
assumptions. As the year 2026 is the last year that cash flow will be
\n
obtained from the cash generating unit Communication with devices
\n
connected, the remaining goodwill will be impaired in that year.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag204": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
2.7 Financial instruments
\n
\n\n\n\n
\n
\n\n\n\n
\n
Recognition and derecognition
\n
\n
Financial assets and financial liabilities are recognised when the Group
\n
becomes a party to contractual provisions of a financial instrument. Regular
\n
way purchases and sales of financial assets are recognised on trade date,
\n
being the date on which the group commits to purchase or sell the asset.
\n
Financial assets are derecognised when the contractual rights to the cash
\n
flows expire, or when the financial asset and substantially all of the risks
\n
and rewards are transferred. A financial liability is derecognised when it is
\n
extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n
\n
\n\n\n\n
\n
Classification
\n
For a financial asset to be classified and measured at amortised cost, it
\n
needs to (i) give rise to cash flows that are solely payments of the principal
\n
and interest on the principal amount outstanding and (ii) be held within a
\n
business model with the objective of holding financial assets in order to
\n
collect contractual cash flows. This assessment depends on the
\n
characteristics of the financial asset and the Group\u2019s business model to
\n
manage these assets. Financial assets with cash flows that are not solely
\n
payments of principal and interest are classified and measured at their fair
\n
value through profit or loss, irrespective of the business model. Financial
\n
assets of the Group, like trade and other receivables, cash and cash
\n
equivalents, 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
\n
\n
\n
Financial liabilities, like borrowings and trade and other payables, are
\n
classified as financial liabilities measured at amortised cost.
\n
\n\n\n\n
\n
\n
\n
Measurement
\n
\n
\n
\n
\n
Financial assets
\n
Except for trade receivables, the Group initially measures financial assets at
\n
their fair value plus transaction costs. The Group measures its trade
\n
receivables at initial recognition on the transaction price of the revenue
\n
recognised. A trade receivable is recognised if the amount of the services
\n
provided to the customer is unconditional and the receivable relates only to
\n
the passage of time. After initial recognition, financial assets are measured
\n
at amortised cost using the effective interest method, less allowance for
\n
expected credit losses.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n
Financial liabilities
\n
Financial liabilities measured at amortised cost are initially measured at
\n
their fair value less transaction costs, if any. After initial measurement,
\n
financial liabilities are measured at amortised cost using the effective
\n
interest method.
\n
\n\n\n\n
\n
\n
Fair value
\n
Fair value is the price that would be received to sell an asset or paid to
\n
transfer a liability in an orderly transaction between market participants at
\n
the measurement date.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag203": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
2.7 Financial instruments
\n
\n\n\n\n
\n
\n\n\n\n
\n
Recognition and derecognition
\n
\n
Financial assets and financial liabilities are recognised when the Group
\n
becomes a party to contractual provisions of a financial instrument. Regular
\n
way purchases and sales of financial assets are recognised on trade date,
\n
being the date on which the group commits to purchase or sell the asset.
\n
Financial assets are derecognised when the contractual rights to the cash
\n
flows expire, or when the financial asset and substantially all of the risks
\n
and rewards are transferred. A financial liability is derecognised when it is
\n
extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n
\n
\n\n\n\n
\n
Classification
\n
For a financial asset to be classified and measured at amortised cost, it
\n
needs to (i) give rise to cash flows that are solely payments of the principal
\n
and interest on the principal amount outstanding and (ii) be held within a
\n
business model with the objective of holding financial assets in order to
\n
collect contractual cash flows. This assessment depends on the
\n
characteristics of the financial asset and the Group\u2019s business model to
\n
manage these assets. Financial assets with cash flows that are not solely
\n
payments of principal and interest are classified and measured at their fair
\n
value through profit or loss, irrespective of the business model. Financial
\n
assets of the Group, like trade and other receivables, cash and cash
\n
equivalents, are classified as financial assets measured at amortised cost.
\n
\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n\n
Financial liabilities, like borrowings and trade and other payables, are
\n
classified as financial liabilities measured at amortised cost.
\n
\n\n\n\n
\n
\n
Measurement
\n
\n
\n
\n
\n
Financial assets
\n
Except for trade receivables, the Group initially measures financial assets at
\n
their fair value plus transaction costs. The Group measures its trade
\n
receivables at initial recognition on the transaction price of the revenue
\n
recognised. A trade receivable is recognised if the amount of the services
\n
provided to the customer is unconditional and the receivable relates only to
\n
the passage of time. After initial recognition, financial assets are measured
\n
at amortised cost using the effective interest method, less allowance for
\n
expected credit losses.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n
\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
Financial liabilities
\n
Financial liabilities measured at amortised cost are initially measured at
\n
their fair value less transaction costs, if any. After initial measurement,
\n
financial liabilities are measured at amortised cost using the effective
\n
interest method.
\n
\n\n\n\n
\n
Fair value
\n
Fair value is the price that would be received to sell an asset or paid to
\n
transfer a liability in an orderly transaction between market participants at
\n
the measurement date.
\n
\n\n\n\n
\n\n\n\n\n8 Finance income and expenses
\nSee note 2.8 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Interest income | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n | \n53 | \n105 | \n\n\n\n\n\n\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 liabilities 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
\n
\n\n\nmonies 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 2.4) that the financial information of the
\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 2.8 for the material accounting policy of the entrusted and
\nliabilities amounts.
\n13.1 Amounts entrusted to Stichting Beheer Derdengelden Ease2pay
\nAmounts entrusted to and liabilities of Stichting Beheer Derdengelden
\nEase2pay are included in the segregated Foundation (see note 3.1).
\nAmounts entrusted to Stichting Beheer Derdengelden Ease2pay are
\namounts received for services offered by the providers of parking and
\nfuelling services and amounting to EUR 2,707 thousand on 31 December
\n2025 (31 December 2024: EUR 1,301 thousand).
\n
\n\n\n
\n
\n
\n13.2 Liabilities of Stichting Beheer Derdengelden Ease2pay
\nThe liabilities Stichting Beheer Derdengelden Ease2pay are summarised
\nbelow.
\n\n
\n\n\n| EUR'000 | \n As at 31 December | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Amounts from users of the platform to be used to pay | \n567 | \n440 | \n\n\n\n\n\n\n
\n\n| parking and fuel providers (EGI credits) | \n | \n | \n\n\n\n\n\n\n
\n\n| Amounts payable to providers of parking services or | \n2,137 | \n854 | \n\n\n\n\n\n\n
\n\n| fuel (merchants) | \n | \n | \n\n\n\n\n\n\n
\n\n | \n | \n2,704 | \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
The difference of EUR 3 thousand between the Amounts entrusted to and
\nLiabilities of Stichting Beheer Derdengelden Ease2pay relates to an
\noutstanding receivable for services of Ease2pay B.V.
\n\n
\n
\n
\n
\n
\n
\n
14 Trade and other receivables
\n
Receivables from end-users (in which the Foundation is not involved) and
\n
their corresponding merchant liabilities are not recognised in the statement
\n
of financial position, as the Group acts as agent in this respect. See note 2.8
\n
for the material accounting policy.
\n
\n
\n\n\n| EUR'000 | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Trade receivables | \n44 | \n18 | \n\n\n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n5 | \n- | \n\n\n\n\n\n\n
\n\n| Amounts to be invoiced | \n267 | \n193 | \n\n\n\n\n\n\n
\n\n| Other receivables and accruals | \n129 | \n68 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n445 | \n279 | \n\n\n\n\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 aging of the trade receivable is shown below.
\n
\n
\n\n\n| As at 31 December 2025 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n41 | \n- | \n41 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n3 | \n- | \n3 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n- | \n- | \n- | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n5 | \n-5 | \n- | \n\n\n\n\n\n\n
\n\n | \n49 | \n-5 | \n44 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\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 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\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\n\n\n
\n
The credit risk of the trade receivables is limited for the parking and fuelling
\n
payment processing, as most receivables are paid from the amounts
\n
entrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\n
The movement of the credit loss allowance is summarised below.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Balance as at 1 January | \n11 | \n5 | \n\n\n\n\n\n\n
\n\n| Additions | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n| Used | \n-3 | \n- | \n\n\n\n\n\n\n
\n\n| Releases | \n-4 | \n- | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n5 | \n11 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n
\n
\n\n
\n
\n\n
\n
\n\n
\n
15 Cash and cash equivalents
\n
See note 2.8 for the material accounting policy.
\n
On 31 December 2025, the cash and cash equivalents amounting to
\n
EUR 3,695 thousand (31 December 2024: EUR 2,672 thousand) are available
\n
to the Group without any restrictions (31 December 2024: no restrictions).
\n
The Group receives an interest rate of \u20acSTR less 1,25% on its cash balances
\n
(31 December 2024: 1.25%). Note 19 sets out the credit risk of the
\n
counterparties with regard to the amounts of cash and cash equivalents.
\n
\n\n
\n\n\n
\n\n
17 Trade and other liabilities
\n
Liabilities to merchants (in which the Foundation is not involved) and their
\n
corresponding receivables from end-users are not recognised in the
\n
statement of financial position, as the Group acts as agent in this respect.
\n
See note 2.8 for the material accounting policy.
\n
\n
\n\n\n| EUR'000 | \n As at 31 December | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Trade payables | \n | \n47 | \n36 | \n\n\n\n
\n\n| Wage and value added taxes payable | \n | \n99 | \n95 | \n\n\n\n
\n\n| Other liabilities | \n | \n365 | \n188 | \n\n\n\n
\n\n| Total | \n | \n511 | \n319 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n\n
\n\n\n
\n\n
19 Financial risk management
\n
The Group is exposed to financial instruments that occur or are used in its
\n
business activities. The use of financial instruments exposes the Group to
\n
the following risks:
\n
- Credit risk;
\n
- Liquidity risk; and
\n
- Market risk.
\n
The Management Board is responsible for setting up and overseeing the
\n
Group\u2019s risk management framework. The Group continuously develops its
\n
internal risk management framework. The Management Board reports
\n
regularly on these activities to the Supervisory Board. The purpose of the
\n
risk policy is to identify and assess to which risks the Group is exposed, to
\n
set appropriate risk limits and measures and monitor the risks and
\n
compliance with the limits. Risk management policies and systems are
\n
regularly reviewed and adjusted as necessary to reflect changes in market
\n
conditions and the Group's activities. The Group aims through its training,
\n
\n\n
\n\n\n
\n\n
\n
\n
management standards and procedures, to develop a monitored and
\n
constructive control environment in which employees understand their
\n
roles and obligations.
\n
\n
19.1 Credit risk
\n
Credit risk is the risk that one counterparty of a financial instrument will
\n
cause a financial loss for the other counterparty by failing to comply with an
\n
obligation. A credit risk arises when counterparties, including debtors or
\n
banks, fail to meet their obligations to the Group. The Group\u2019s credit risk is
\n
limited to parking and fuelling payment processing fees as most of those
\n
fees are paid via Stichting Beheer Derdengelden Ease2pay. As the credit risk
\n
of the other activities are limited amount for the Group\u2019s fee is at risk. The
\n
Group considers the following as constituting an event of default:
\n
- When information developed internally or obtained from external
\n
sources indicates that the debtor is unlikely to pay its creditors; or
\n
- When a financial asset is 90 days past due.
\n
The cash and cash equivalents held with banks are considered financial
\n
assets rated investment grade. ABN AMRO Bank N.V. has ratings of A, Aa3,
\n
A and Rabobank of A+, Aa2, A+ respectively from Standard & Poors,
\n
Moody's and Fitch. The Group's maximum exposure to credit risks is limited
\n
to the carrying amount of the financial assets in the consolidated statement
\n
of financial position less the liabilities of Stichting Derdengelden Ease2pay
\n
and liabilities to merchants for non-parking and fuelling activities.
\n
\n\n
\n
\n
19.2 Liquidity risk
\n
Liquidity risk is the risk that the Group will encounter difficulty in meeting
\n
obligations associated with financial liabilities that are settled by delivering
\n
cash or another financial asset. The Group's policy is to meet its current and
\n
future payment obligations, to enable the continuance and growth of its
\n
business activities. The principles underlying liquidity risk management are
\n
\n\n
\n
\n\n
\n\n\n\n\n
\n\n\n\n
\n
\n\n
\n
\n
\n
that sufficient liquidity is available to meet financial obligations arising from
\n
the Group's activities.
\n
\n
\n\n\n| As at 31 December 2025 | \nCarrying | \nCash outflows | \n\n\n\n
\n\n| EUR'000 | \namount | \nTotal | \nLess than 6 | \n\n\n\n
\n\n | \n | \n | \nmonths | \n\n\n\n
\n\n| Liabilities of Stichting Beheer Derdengelden Ease2pay | \n2,704 | \n2,704 | \n2,704 | \n\n\n\n
\n\n| Trade and other liabilities | \n511 | \n511 | \n511 | \n\n\n\n
\n\n| Total | \n3,215 | \n3,215 | \n3,215 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n\n\n| As at 31 December 2024 | \nCarrying | \nCash outflows | \n\n\n\n
\n\n| EUR'000 | \namount | \nTotalLess than 6 | \n\n\n\n
\n\n | \n | \n | \nmonths | \n\n\n\n
\n\n| Liabilities of Stichting Beheer Derdengelden Ease2pay | \n1,294 | \n1,294 | \n1,294 | \n\n\n\n
\n\n| Trade and other liabilities | \n319 | \n319 | \n319 | \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
19.3 Market risk
\n
Market risk is the risk that the fair value or future cash flows of a financial
\n
instrument will fluctuate because of changes in market prices. The objective
\n
of market risk management is to manage and control market risk exposures
\n
within acceptable limits.
\n
Interest rate risk
\n
Interest rate risk is the risk that the fair value or future cash flows of a
\n
financial instrument will fluctuate because of changes in market interest
\n
rates. On 31 December 2025, the Group is not exposed to interest rate risk
\n
for any financial liabilities (31 December 2024: not exposed).
\n
Foreign currency risk
\n
The Group has low foreign currency risk exposure, as a limited number of
\n
transaction platform services outside the Netherlands are performed in
\n
currencies other than the euro.
\n
\n
\n
\n
\n
\n
\n
Fair value of financial instruments
\n
The carrying amounts of the financial instruments in the consolidated
\n
statement of financial position, consisting of trade and other receivables,
\n
\n
\n
\n
\n\n\n
\n\n
\n
\n
amounts entrusted to Stichting Beheer Derdengelden Ease2pay, cash and
\n
cash equivalents, liabilities of Stichting Beheer Derdengelden Ease2pay and
\n
other current liabilities, are reasonable approximations of their fair values.
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag202": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
2.7 Financial instruments
\n
\n\n\n\n
\n
\n\n\n\n
\n
Recognition and derecognition
\n
\n
Financial assets and financial liabilities are recognised when the Group
\n
becomes a party to contractual provisions of a financial instrument. Regular
\n
way purchases and sales of financial assets are recognised on trade date,
\n
being the date on which the group commits to purchase or sell the asset.
\n
Financial assets are derecognised when the contractual rights to the cash
\n
flows expire, or when the financial asset and substantially all of the risks
\n
and rewards are transferred. A financial liability is derecognised when it is
\n
extinguished, discharged, cancelled, or expired.
\n
\n\n\n\n
\n
\n\n\n\n
Classification
\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
\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
\nMeasurement
\n\n
\n
\n
\n
Financial assets
\n
Except for trade receivables, the Group initially measures financial assets at
\n
their fair value plus transaction costs. The Group measures its trade
\n
receivables at initial recognition on the transaction price of the revenue
\n
recognised. A trade receivable is recognised if the amount of the services
\n
provided to the customer is unconditional and the receivable relates only to
\n
the passage of time. After initial recognition, financial assets are measured
\n
at amortised cost using the effective interest method, less allowance for
\n
expected credit losses.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag201": {
"value": "\n
\n
\n\n
\n
\n
2.7 Financial instruments
\n
\n\n\n\n
\n
\n\n\n\n
Recognition and derecognition
\n\n
Financial assets and financial liabilities are recognised when the Group
\n
becomes a party to contractual provisions of a financial instrument. Regular
\n
way purchases and sales of financial assets are recognised on trade date,
\n
being the date on which the group commits to purchase or sell the asset.
\n
Financial assets are derecognised when the contractual rights to the cash
\n
flows expire, or when the financial asset and substantially all of the risks
\n
and rewards are transferred. A financial liability is derecognised when it is
\n
extinguished, discharged, cancelled, or expired.
\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\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag200": {
"value": "\n
\n\n
2.7 Financial instruments
\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
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
14 Trade and other receivables
\n
Receivables from end-users (in which the Foundation is not involved) and
\n
their corresponding merchant liabilities are not recognised in the statement
\n
of financial position, as the Group acts as agent in this respect. See note 2.8
\n
for the material accounting policy.
\n
\n
\n\n\n| EUR'000 | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Trade receivables | \n44 | \n18 | \n\n\n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n5 | \n- | \n\n\n\n\n\n\n
\n\n| Amounts to be invoiced | \n267 | \n193 | \n\n\n\n\n\n\n
\n\n| Other receivables and accruals | \n129 | \n68 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n445 | \n279 | \n\n\n\n\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 aging of the trade receivable is shown below.
\n
\n
\n\n\n| As at 31 December 2025 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n41 | \n- | \n41 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n3 | \n- | \n3 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n- | \n- | \n- | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n5 | \n-5 | \n- | \n\n\n\n\n\n\n
\n\n | \n49 | \n-5 | \n44 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\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 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\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\n\n\n
\n
The credit risk of the trade receivables is limited for the parking and fuelling
\n
payment processing, as most receivables are paid from the amounts
\n
entrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\n
The movement of the credit loss allowance is summarised below.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Balance as at 1 January | \n11 | \n5 | \n\n\n\n\n\n\n
\n\n| Additions | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n| Used | \n-3 | \n- | \n\n\n\n\n\n\n
\n\n| Releases | \n-4 | \n- | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n5 | \n11 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag199": {
"value": "\n2.7 Financial instruments
\n
\n\n\n\n\n
\n\n
\n
Financial assets
\n
Except for trade receivables, the Group initially measures financial assets at
\n
their fair value plus transaction costs. The Group measures its trade
\n
receivables at initial recognition on the transaction price of the revenue
\n
recognised. A trade receivable is recognised if the amount of the services
\n
provided to the customer is unconditional and the receivable relates only to
\n
the passage of time. After initial recognition, financial assets are measured
\n
at amortised cost using the effective interest method, less allowance for
\n
expected credit losses.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag198": {
"value": "\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag216": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
14 Trade and other receivables
\n
Receivables from end-users (in which the Foundation is not involved) and
\n
their corresponding merchant liabilities are not recognised in the statement
\n
of financial position, as the Group acts as agent in this respect. See note 2.8
\n
for the material accounting policy.
\n
\n
\n\n\n| EUR'000 | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Trade receivables | \n44 | \n18 | \n\n\n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n5 | \n- | \n\n\n\n\n\n\n
\n\n| Amounts to be invoiced | \n267 | \n193 | \n\n\n\n\n\n\n
\n\n| Other receivables and accruals | \n129 | \n68 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n445 | \n279 | \n\n\n\n\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 aging of the trade receivable is shown below.
\n
\n
\n\n\n| As at 31 December 2025 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n41 | \n- | \n41 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n3 | \n- | \n3 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n- | \n- | \n- | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n5 | \n-5 | \n- | \n\n\n\n\n\n\n
\n\n | \n49 | \n-5 | \n44 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\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 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\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\n\n\n
\n
The credit risk of the trade receivables is limited for the parking and fuelling
\n
payment processing, as most receivables are paid from the amounts
\n
entrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\n
The movement of the credit loss allowance is summarised below.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Balance as at 1 January | \n11 | \n5 | \n\n\n\n\n\n\n
\n\n| Additions | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n| Used | \n-3 | \n- | \n\n\n\n\n\n\n
\n\n| Releases | \n-4 | \n- | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n5 | \n11 | \n\n\n\n\n\n\n
\n\n\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- 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag215": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
14 Trade and other receivables
\n
Receivables from end-users (in which the Foundation is not involved) and
\n
their corresponding merchant liabilities are not recognised in the statement
\n
of financial position, as the Group acts as agent in this respect. See note 2.8
\n
for the material accounting policy.
\n
\n
\n\n\n| EUR'000 | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Trade receivables | \n44 | \n18 | \n\n\n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n5 | \n- | \n\n\n\n\n\n\n
\n\n| Amounts to be invoiced | \n267 | \n193 | \n\n\n\n\n\n\n
\n\n| Other receivables and accruals | \n129 | \n68 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n445 | \n279 | \n\n\n\n\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 aging of the trade receivable is shown below.
\n
\n
\n\n\n| As at 31 December 2025 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n41 | \n- | \n41 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n3 | \n- | \n3 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n- | \n- | \n- | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n5 | \n-5 | \n- | \n\n\n\n\n\n\n
\n\n | \n49 | \n-5 | \n44 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\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\n\n\n
\n
The credit risk of the trade receivables is limited for the parking and fuelling
\n
payment processing, as most receivables are paid from the amounts
\n
entrusted to Stichting Beheer Derdengelden Ease2pay of the foundation.
\n
The movement of the credit loss allowance is summarised below.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Balance as at 1 January | \n11 | \n5 | \n\n\n\n\n\n\n
\n\n| Additions | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n| Used | \n-3 | \n- | \n\n\n\n\n\n\n
\n\n| Releases | \n-4 | \n- | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n5 | \n11 | \n\n\n\n\n\n\n
\n\n\n\n\n\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 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,
\n
\n\n\n
\n
\nmanagement standards and procedures, to develop a monitored and
\nconstructive control environment in which employees understand their
\nroles and obligations.
\n\n
19.1 Credit risk
\n
Credit risk is the risk that one counterparty of a financial instrument will
\n
cause a financial loss for the other counterparty by failing to comply with an
\n
obligation. A credit risk arises when counterparties, including debtors or
\n
banks, fail to meet their obligations to the Group. The Group\u2019s credit risk is
\n
limited to parking and fuelling payment processing fees as most of those
\n
fees are paid via Stichting Beheer Derdengelden Ease2pay. As the credit risk
\n
of the other activities are limited amount for the Group\u2019s fee is at risk. The
\n
Group considers the following as constituting an event of default:
\n
- When information developed internally or obtained from external
\n
sources indicates that the debtor is unlikely to pay its creditors; or
\n
- When a financial asset is 90 days past due.
\n
The cash and cash equivalents held with banks are considered financial
\n
assets rated investment grade. ABN AMRO Bank N.V. has ratings of A, Aa3,
\n
A and Rabobank of A+, Aa2, A+ respectively from Standard & Poors,
\n
Moody's and Fitch. The Group's maximum exposure to credit risks is limited
\n
to the carrying amount of the financial assets in the consolidated statement
\n
of financial position less the liabilities of Stichting Derdengelden Ease2pay
\n
and liabilities to merchants for non-parking and fuelling activities.
\n
\n\n
\n
19.2 Liquidity risk
\n
Liquidity risk is the risk that the Group will encounter difficulty in meeting
\n
obligations associated with financial liabilities that are settled by delivering
\n
cash or another financial asset. The Group's policy is to meet its current and
\n
future payment obligations, to enable the continuance and growth of its
\n
business activities. The principles underlying liquidity risk management are
\n
\n\n
\n\n\n\n\n\n
that sufficient liquidity is available to meet financial obligations arising from
\n
the Group's activities.
\n
\n
\n\n\n| As at 31 December 2025 | \nCarrying | \nCash outflows | \n\n\n\n
\n\n| EUR'000 | \namount | \nTotal | \nLess than 6 | \n\n\n\n
\n\n | \n | \n | \nmonths | \n\n\n\n
\n\n| Liabilities of Stichting Beheer Derdengelden Ease2pay | \n2,704 | \n2,704 | \n2,704 | \n\n\n\n
\n\n| Trade and other liabilities | \n511 | \n511 | \n511 | \n\n\n\n
\n\n| Total | \n3,215 | \n3,215 | \n3,215 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n\n\n| As at 31 December 2024 | \nCarrying | \nCash outflows | \n\n\n\n
\n\n| EUR'000 | \namount | \nTotalLess than 6 | \n\n\n\n
\n\n | \n | \n | \nmonths | \n\n\n\n
\n\n| Liabilities of Stichting Beheer Derdengelden Ease2pay | \n1,294 | \n1,294 | \n1,294 | \n\n\n\n
\n\n| Trade and other liabilities | \n319 | \n319 | \n319 | \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
19.3 Market risk
\n
Market risk is the risk that the fair value or future cash flows of a financial
\n
instrument will fluctuate because of changes in market prices. The objective
\n
of market risk management is to manage and control market risk exposures
\n
within acceptable limits.
\n
Interest rate risk
\n
Interest rate risk is the risk that the fair value or future cash flows of a
\n
financial instrument will fluctuate because of changes in market interest
\n
rates. On 31 December 2025, the Group is not exposed to interest rate risk
\n
for any financial liabilities (31 December 2024: not exposed).
\n
Foreign currency risk
\n
The Group has low foreign currency risk exposure, as a limited number of
\n
transaction platform services outside the Netherlands are performed in
\n
currencies other than the euro.
\n
\n
\n\n
\n
\n
\n
\n
Impairment of financial assets
\n
A credit loss allowance is recognised for the impairment of financial assets.
\n
The credit loss allowance is based on the future expected credit exposures
\n
for the financial assets. The Group holds only financial assets with a short
\n
lifetime, such as trade and other receivables. The credit loss allowance may
\n
be determined for the lifetime expected credit loss for receivables with a
\n
short lifetime (simplified approach) and is recognised within other
\n
operating expenses (if any).
\n
Applying the simplified approach, the Group uses the historical experience
\n
of its activities, external indicators and forward-looking information to
\n
calculate the expected credit losses using a provision matrix. The expected
\n
credit losses on trade receivables and amounts to be invoiced are estimated
\n
using a provision matrix by reference to historical credit loss experience
\n
based on the Group\u2019s historical credit loss experience, adjusted for factors
\n
that are specific to the debtors, general economic conditions and an
\n
assessment of both the current and the forecast direction of conditions at
\n
the reporting date, including time value of money where appropriate.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n14 Trade and other receivables
\nReceivables from end-users (in which the Foundation is not involved) and
\ntheir corresponding merchant liabilities are not recognised in the statement
\nof financial position, as the Group acts as agent in this respect. See note 2.8
\nfor the material accounting policy.
\n\n
\n\n\n| EUR'000 | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Trade receivables | \n44 | \n18 | \n\n\n\n\n\n\n
\n\n| Receivables outstanding for merchants | \n5 | \n- | \n\n\n\n\n\n\n
\n\n| Amounts to be invoiced | \n267 | \n193 | \n\n\n\n\n\n\n
\n\n| Other receivables and accruals | \n129 | \n68 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n445 | \n279 | \n\n\n\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 aging of the trade receivable is shown below.
\n\n
\n\n\n| As at 31 December 2025 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n41 | \n- | \n41 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n3 | \n- | \n3 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n- | \n- | \n- | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n5 | \n-5 | \n- | \n\n\n\n\n\n\n
\n\n | \n49 | \n-5 | \n44 | \n\n\n\n\n\n\n
\n\n\n\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 2024 | \nGross | \nCredit loss | \nCarrying | \n\n\n\n\n\n\n
\n\n| EUR'000 | \namount | \nallowance | \namount | \n\n\n\n\n\n\n
\n\n| Not past due | \n11 | \n- | \n11 | \n\n\n\n\n\n\n
\n\n| 0 to 30 days | \n5 | \n- | \n5 | \n\n\n\n\n\n\n
\n\n| 30 to 60 days | \n4 | \n-2 | \n2 | \n\n\n\n\n\n\n
\n\n| More than 60 days | \n9 | \n-9 | \n- | \n\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\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 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Balance as at 1 January | \n11 | \n5 | \n\n\n\n\n\n\n
\n\n| Additions | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n| Used | \n-3 | \n- | \n\n\n\n\n\n\n
\n\n| Releases | \n-4 | \n- | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n5 | \n11 | \n\n\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag211": {
"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 holds only financial assets with a short
\nlifetime, such as trade and other receivables. The credit loss allowance may
\nbe determined for the lifetime expected credit loss for receivables with a
\nshort lifetime (simplified approach) and is recognised within other
\noperating expenses (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
\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.
\n
\n\n\n\n\n
\n\n
When a trade receivable becomes uncollectible, it is written off against the
\n
allowance account for doubtful debts. Subsequent recoveries of amounts
\n
previously written off are credited against other operating expenses.
\n
The Group writes off a financial asset when there is information indicating
\n
that the debtor is in severe financial difficulty and there is no realistic
\n
prospect of recovering the contractual cash flows. Financial assets written
\n
off may still be subject to enforcement activities under the debt\u2019s recovery
\n
procedures. Any recoveries made are recognised in profit or loss.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag231": {
"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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag232": {
"value": "\n2.8 Principles underlying the consolidated statement of cash flows
\nGeneral
\nThe consolidated statement of cash flows distinguishes between operating,
\ninvesting and financing activities.
\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 operating profit or loss 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.
\n
\n\n\n\n\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, if any.
\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, if any.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag234": {
"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\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 2.4) and therefore the
\nfinancial information of this entity is consolidated in these consolidated
\nfinancial statements.
\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\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 reporting year, the recoverable amount of the cash-generating units
\nwas determined based on value in use calculations, which require the use
\nof assumptions. The calculations used are cash flow projections based on
\nfinancial budgets approved by management and a forecasting a five-year or
\nshorter period. See note 10 for further details on these assumptions and
\nestimates.
\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. See note 11 for the
\nmeasurement of these intangible assets.
\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. Given the Group's loss-making history, it carefully evaluates
\nevidence to recognise deferred tax assets against potential future profits.
\nSee note 9.3 for the measurement of deferred tax assets.
\n
\n\n\n\n
\n\n\n10 Goodwill\n
\n\nAssumptions used
\nThe Group distinguishes one cash generating unit for goodwill assessment
\npurposes
\n- Communication with devices connected: a services line with activities
\nto activate and deactivate washing machines, dryers and/or other
\nequipment for among others launderette via the platform. The value in
\nuse of the cash generating unit is based on the cash flow projections
\nending in 2026 due to termination of the contract with a customer.
\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 rates are shown below.
\n\n
\n\n\n| Discount rate in % | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Communication with devices connected | \n13.1% | \n13.1% | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag235": {
"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\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 reporting year, the recoverable amount of the cash-generating units\nwas determined based on value in use calculations, which require the use\nof assumptions. The calculations used are cash flow projections based on\nfinancial budgets approved by management and a forecasting a five-year or\nshorter period. See note 10 for further details on these assumptions and\nestimates.\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. See note 11 for the\nmeasurement of these intangible assets.\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. Given the Group's loss-making history, it carefully evaluates\nevidence to recognise deferred tax assets against potential future profits.\nSee note 9.3 for the measurement of deferred tax assets.\n\n\n\n10 Goodwill\nAssumptions used\nThe Group distinguishes one cash generating unit for goodwill assessment\npurposes\n- Communication with devices connected: a services line with activities\nto activate and deactivate washing machines, dryers and/or other\nequipment for among others launderette via the platform. The value in\nuse of the cash generating unit is based on the cash flow projections\nending in 2026 due to termination of the contract with a customer.\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 rates are shown below.\n\n\n\n\nDiscount rate in %\n2025\n2024\n\n\n\n\n\n\n\n\nCommunication with devices connected\n13.1%\n13.1%\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag239": {
"value": "\n
\n\n
\n
4 Revenue and segment information
\n
\n
4.1 Material accounting policy
\n
Revenue is measured based on the consideration to which the Group
\n
expects to be entitled from contracts with customers and excludes amounts
\n
collected on behalf of third parties. The Group recognises revenue when it
\n
transfers control of the service to a customer.
\n
A performance obligation is the unit of account for revenue recognition. At
\n
contract inception, the Group identifies the performance obligations within
\n
the contract. To determine whether a promised service (or bundle of
\n
services) is distinct, the Group applies judgment using two criteria:
\n
- Capable of being distinct: The customer can benefit from the good or
\n
service on its own or together with other readily available resources.
\n
- Distinct within the context of the contract: The Group considers a
\n
promise distinct within the context of the contract when the promised
\n
transfer of the good or service is separately identifiable from other
\n
promises in the contract.
\n
Platform revenues comprise two fee types:
\n
- Settlement fees: A customer obtains the right to execute transactions
\n
on the platform in a specific period. This is a performance obligation
\n
satisfied over time. Settlement fees are fixed fees per period and are
\n
recognised on a straight-line basis in the period.
\n
- Processing fees: A customer executes transactions at one moment on
\n
the platform. This is a performance obligation satisfied over time (in a
\n
very short timeframe). Processing fees are fees per transactions and are
\n
recognised when the transaction has been executed.
\n
Besides these fees, the Group provides other services amongst other add-
\n
ons to the platform to provide additional and/or specific services to
\n
customers and limited power volumes to customers via its public
\n
connectors; these performance obligations are satisfied over time. In case
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
the Group sells any hardware or connectors to customers enabling them to
\n
use the services of the platform, these are performance obligations
\n
satisfied at a point in time.
\n
Revenue is measured net of discounts, value added tax and other sales-
\n
related taxes. There are no significant financing components in the
\n
contracts with customers.
\n
The Group has contracts with financial institutions that provide services to
\n
enable payment processing, for which payment network fees are charged.
\n
The Group is responsible for fulfilling the promise to provide payment
\n
transaction services. The Group is ultimately responsible for ensuring that
\n
the services are performed and are accepted by the customers. For all
\n
payments of processing settlement services that are provided to customers,
\n
the Group retains the exposure to financial institutions and the related
\n
payment costs and recognises all these costs in its cost of revenue. The
\n
Group controls the full payment service and acts as principal for these
\n
services.
\n
\n\n\n
\n
\n\n\n
\n
4.2 Revenue
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Settlement fees | \n2,255 | \n1,821 | \n\n\n\n\n\n\n
\n\n| Processing fees | \n1,456 | \n877 | \n\n\n\n\n\n\n
\n\n| Platform revenue | \n3,711 | \n2,698 | \n\n\n\n\n\n\n
\n\n| Other services (performance obligationssatisfied over time) | \n184 | \n177 | \n\n\n\n\n\n\n
\n\n| Other revenue (performance obligations | \n1 | \n11 | \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 | \n3,896 | \n2,886 | \n\n\n\n\n\n\n
\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag240": {
"value": "\n
\n4 Revenue and segment information
\n\n
4.1 Material accounting policy
\n
Revenue is measured based on the consideration to which the Group
\n
expects to be entitled from contracts with customers and excludes amounts
\n
collected on behalf of third parties. The Group recognises revenue when it
\n
transfers control of the service to a customer.
\n
A performance obligation is the unit of account for revenue recognition. At
\n
contract inception, the Group identifies the performance obligations within
\n
the contract. To determine whether a promised service (or bundle of
\n
services) is distinct, the Group applies judgment using two criteria:
\n
- Capable of being distinct: The customer can benefit from the good or
\n
service on its own or together with other readily available resources.
\n
- Distinct within the context of the contract: The Group considers a
\n
promise distinct within the context of the contract when the promised
\n
transfer of the good or service is separately identifiable from other
\n
promises in the contract.
\n
Platform revenues comprise two fee types:
\n
- Settlement fees: A customer obtains the right to execute transactions
\n
on the platform in a specific period. This is a performance obligation
\n
satisfied over time. Settlement fees are fixed fees per period and are
\n
recognised on a straight-line basis in the period.
\n
- Processing fees: A customer executes transactions at one moment on
\n
the platform. This is a performance obligation satisfied over time (in a
\n
very short timeframe). Processing fees are fees per transactions and are
\n
recognised when the transaction has been executed.
\n
Besides these fees, the Group provides other services amongst other add-
\n
ons to the platform to provide additional and/or specific services to
\n
customers and limited power volumes to customers via its public
\n
connectors; these performance obligations are satisfied over time. In case
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
the Group sells any hardware or connectors to customers enabling them to
\n
use the services of the platform, these are performance obligations
\n
satisfied at a point in time.
\n
Revenue is measured net of discounts, value added tax and other sales-
\n
related taxes. There are no significant financing components in the
\n
contracts with customers.
\n
The Group has contracts with financial institutions that provide services to
\n
enable payment processing, for which payment network fees are charged.
\n
The Group is responsible for fulfilling the promise to provide payment
\n
transaction services. The Group is ultimately responsible for ensuring that
\n
the services are performed and are accepted by the customers. For all
\n
payments of processing settlement services that are provided to customers,
\n
the Group retains the exposure to financial institutions and the related
\n
payment costs and recognises all these costs in its cost of revenue. The
\n
Group controls the full payment service and acts as principal for these
\n
services.
\n
\n\n\n
\n
\n\n\n
4.2 Revenue
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Settlement fees | \n2,255 | \n1,821 | \n\n\n\n\n\n\n
\n\n| Processing fees | \n1,456 | \n877 | \n\n\n\n\n\n\n
\n\n| Platform revenue | \n3,711 | \n2,698 | \n\n\n\n\n\n\n
\n\n| Other services (performance obligationssatisfied over time) | \n184 | \n177 | \n\n\n\n\n\n\n
\n\n| Other revenue (performance obligations | \n1 | \n11 | \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 | \n3,896 | \n2,886 | \n\n\n\n\n\n\n
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag241": {
"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.
\nPlatform revenues comprise two fee types:
\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. In case
\n
\n\n\n\nthe Group sells any hardware or connectors to customers enabling them to
\nuse the services of the platform, these are performance obligations
\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 accepted by 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag246": {
"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 accounting
\npolicies as assets, liabilities, income and expenses in these consolidated
\nfinancial statements. The Group is in a scale-up phase for which a strict
\nmanagement of costs is essential. The CODM assesses the operational costs
\nthat affect directly the Group\u2019s revenue:
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Cost of revenue | \n-1,275 | \n-1,129 | \n\n\n\n\n\n\n
\n\n| Employee benefits | \n-1,039 | \n-1,083 | \n\n\n\n\n\n\n
\n\n| Other operating expenses | \n-589 | \n-628 | \n\n\n\n\n\n\n
\n\n| Operating costs excluding depreciation andamortisation expenses | \n-2,903 | \n-2,840 | \n\n\n\n\n\n\n
\n\n| Revenue | \n3,896 | \n2,886 | \n\n\n\n\n\n\n
\n\n| Depreciation and amortisation expenses | \n-1,080 | \n-954 | \n\n\n\n\n\n\n
\n\n| Interest revenue | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n| Income tax income | \n322 | \n- | \n\n\n\n\n\n\n
\n\n| Profit or loss(-) for the year | \n288 | \n-803 | \n\n\n\n\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 1.7 million for the financial year (2024:
\nEUR 1.3 million) are derived from a single external customer.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag247": {
"value": "\n
\n\n
5 Cost of revenue
\n
See note 2.2 for the relevant accounting policy.
\n
Cost of revenue are as follows:
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Software expenses | \n503 | \n690 | \n\n\n\n\n\n\n
\n\n| Payment transactions | \n657 | \n376 | \n\n\n\n\n\n\n
\n\n| Power purchases | \n114 | \n57 | \n\n\n\n\n\n\n
\n\n| Purchases of hardware | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n | \n1,275 | \n1,129 | \n\n\n\n\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
\n
financial institutions and related software development costs to process the
\n
transactions. Purchases of hardware mainly include costs for new,
\n
expanding and replacing existing connectors that are sold to customers.
\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
\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
\nEmployee expenses
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Wages and salaries | \n848 | \n866 | \n\n\n\n\n\n\n
\n\n| Social security contributions | \n144 | \n141 | \n\n\n\n\n\n\n
\n\n| Pension contribution payments | \n13 | \n11 | \n\n\n\n\n\n\n
\n\n| Other employee expenses | \n49 | \n77 | \n\n\n\n\n\n\n
\n\n| Government grants | \n-15 | \n-12 | \n\n\n\n\n\n\n
\n\n | \n1,039 | \n1,083 | \n\n\n\n\n\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
\n
development staff. The Group received government grants related to
\n
employee activities in the amount of EUR 15 thousand (2024: EUR 12
\n
thousand).
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
7 Other operating expenses
\n
See note 2.2 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n341 | \n318 | \n\n\n\n\n\n\n
\n\n| Other expenses | \n248 | \n310 | \n\n\n\n\n\n\n
\n\n | \n589 | \n628 | \n\n\n\n\n\n\n
\n\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
\n
disclosure of the remuneration of independent auditors.
\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
Research and development expenses
\n
The Group has incurred EUR 643 thousand for research and development
\n
expenses in the year excluding capitalised intangible assets (2024: EUR 516
\n
thousand).
\n
\n\n\n
\n\n\n\n\n
6 Employee benefits
\n
Material accounting policy
\n\n\n
5 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 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Software expenses | \n503 | \n690 | \n\n\n\n\n\n\n
\n\n| Payment transactions | \n657 | \n376 | \n\n\n\n\n\n\n
\n\n| Power purchases | \n114 | \n57 | \n\n\n\n\n\n\n
\n\n| Purchases of hardware | \n1 | \n6 | \n\n\n\n\n\n\n
\n\n | \n1,275 | \n1,129 | \n\n\n\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag249": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Short-term employee benefits are expensed as the related service is
\n
provided. A liability is recognised for the amount expected to be paid if the
\n
Group has a present legal or constructive obligation to pay this amount
\n
because of past service provided by the employee and the obligation can be
\n
estimated reliably. Staff costs comprise directly attributable costs of staff,
\n
Management Board and Supervisory Board members, social security
\n
contributions, pension contribution payments and temporary staff
\n
expenses.
\n
Pension contribution payments of the Group relate to defined-contribution
\n
plans, which are recognised as an expense when employees have rendered
\n
services 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
\n\n
\n
Employee expenses
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Wages and salaries | \n848 | \n866 | \n\n\n\n\n\n\n
\n\n| Social security contributions | \n144 | \n141 | \n\n\n\n\n\n\n
\n\n| Pension contribution payments | \n13 | \n11 | \n\n\n\n\n\n\n
\n\n| Other employee expenses | \n49 | \n77 | \n\n\n\n\n\n\n
\n\n| Government grants | \n-15 | \n-12 | \n\n\n\n\n\n\n
\n\n | \n1,039 | \n1,083 | \n\n\n\n\n\n\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
\n
development staff. The Group received government grants related to
\n
employee activities in the amount of EUR 15 thousand (2024: EUR 12
\n
thousand).
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag253": {
"value": "\n
\n
\n
\n\n
\n\n
Short-term employee benefits are expensed as the related service is
\n
provided. A liability is recognised for the amount expected to be paid if the
\n
Group has a present legal or constructive obligation to pay this amount
\n
because of past service provided by the employee and the obligation can be
\n
estimated reliably. Staff costs comprise directly attributable costs of staff,
\n
Management Board and Supervisory Board members, social security
\n
contributions, pension contribution payments and temporary staff
\n
expenses.
\n
Pension contribution payments of the Group relate to defined-contribution
\n
plans, which are recognised as an expense when employees have rendered
\n
services entitling them to the payments.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag254": {
"value": "\n6 Employee benefits
\nMaterial accounting policy
\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 15 thousand (2024: EUR 12
\nthousand).
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag258": {
"value": "\nWorkforce
\nThe average number of full-time equivalents people employed is
\nsummarised below.
\n\n
\n\n\n| Average number of FTEs | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Management | \n2.0 | \n2.0 | \n\n\n\n\n\n\n
\n\n| Platform and administrative | \n11.0 | \n11.3 | \n\n\n\n\n\n\n
\n\n | \n13.0 | \n13.3 | \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
All employees are employed in the Netherlands.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag260": {
"value": "\n
\n\n
\n
\n
7 Other operating expenses
\n
See note 2.2 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n341 | \n318 | \n\n\n\n\n\n\n
\n\n| Other expenses | \n248 | \n310 | \n\n\n\n\n\n\n
\n\n | \n589 | \n628 | \n\n\n\n\n\n\n
\n\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
\n
disclosure of the remuneration of independent auditors.
\n
\n\n\n
\n\n\n\n
\n\n
26 Other expenses
\n
The other expenses are specified hereafter.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Advisory and consultancy expenses | \n334 | \n258 | \n\n\n\n
\n\n| Other expenses | \n210 | \n214 | \n\n\n\n
\n\n| Other operating expenses | \n544 | \n472 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
Independent auditor remuneration
\n
In accordance with Section 382a, Part 9 of Book 2 of the DCC, the aggregate
\n
fees by the Company\u2019s independent auditor of services in the Netherlands,
\n
EY Accountants B.V., are summarised below. These fees relate to the audit
\n
of the 2025 financial statements (and 2024 for the comparable year),
\n
regardless of whether the work was performed during the financial year.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Audit of the financial statements | \n228 | \n213 | \n\n\n\n
\n\n| Other audit services | \n- | \n- | \n\n\n\n
\n\n| Tax services | \n- | \n- | \n\n\n\n
\n\n| Non-audit services | \n- | \n- | \n\n\n\n
\n\n| Total | \n228 | \n213 | \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
\n
Company and its group companies.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag261": {
"value": "\n
\n\n
7 Other operating expenses
\n
See note 2.2 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n341 | \n318 | \n\n\n\n\n\n\n
\n\n| Other expenses | \n248 | \n310 | \n\n\n\n\n\n\n
\n\n | \n589 | \n628 | \n\n\n\n\n\n\n
\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
26 Other expenses
\n
The other expenses are specified hereafter.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Advisory and consultancy expenses | \n334 | \n258 | \n\n\n\n
\n\n| Other expenses | \n210 | \n214 | \n\n\n\n
\n\n| Other operating expenses | \n544 | \n472 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
Independent auditor remuneration
\n
In accordance with Section 382a, Part 9 of Book 2 of the DCC, the aggregate
\n
fees by the Company\u2019s independent auditor of services in the Netherlands,
\n
EY Accountants B.V., are summarised below. These fees relate to the audit
\n
of the 2025 financial statements (and 2024 for the comparable year),
\n
regardless of whether the work was performed during the financial year.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Audit of the financial statements | \n228 | \n213 | \n\n\n\n
\n\n| Other audit services | \n- | \n- | \n\n\n\n
\n\n| Tax services | \n- | \n- | \n\n\n\n
\n\n| Non-audit services | \n- | \n- | \n\n\n\n
\n\n| Total | \n228 | \n213 | \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
\n
Company and its group companies.
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag262": {
"value": "\n7 Other operating expenses
\nSee note 2.2 for the relevant accounting policy.
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Advisory and consultancy expenses | \n341 | \n318 | \n\n\n\n\n\n\n
\n\n| Other expenses | \n248 | \n310 | \n\n\n\n\n\n\n
\n\n | \n589 | \n628 | \n\n\n\n\n\n\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 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Advisory and consultancy expenses | \n334 | \n258 | \n\n\n\n
\n\n| Other expenses | \n210 | \n214 | \n\n\n\n
\n\n| Other operating expenses | \n544 | \n472 | \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., are summarised below. These fees relate to the audit
\nof the 2025 financial statements (and 2024 for the comparable year),
\nregardless of whether the work was performed during the financial year.
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Audit of the financial statements | \n228 | \n213 | \n\n\n\n
\n\n| Other audit services | \n- | \n- | \n\n\n\n
\n\n| Tax services | \n- | \n- | \n\n\n\n
\n\n| Non-audit services | \n- | \n- | \n\n\n\n
\n\n| Total | \n228 | \n213 | \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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag267": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
8 Finance income and expenses
\n
See note 2.8 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Interest income | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag266": {
"value": "\n
\n\n
\n
\n
\n
\n
8 Finance income and expenses
\n
See note 2.8 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Interest income | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag265": {
"value": "\n
\n\n
\n
\n
8 Finance income and expenses
\n
See note 2.8 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Interest income | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag264": {
"value": "\n
\n\n
8 Finance income and expenses
\n
See note 2.8 for the relevant accounting policy.
\n
\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Interest income | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n | \n53 | \n105 | \n\n\n\n\n\n\n
\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag272": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
9 Income taxes
\n
9.1 Material accounting policy
\n
Tax expense or income recognised in the consolidated financial statement
\n
of profit or loss comprises the total of deferred tax and current tax
\n
expenses or income that are not recognised in other comprehensive
\n
income or directly in equity.
\n
Current and deferred taxes are calculated based on tax rates and tax laws
\n
that were enacted or substantively enacted by the end of the reporting
\n
period. Deferred tax is the tax expected to be payable or recoverable on
\n
differences between the carrying amounts of assets and liabilities in the
\n
financial statements and the corresponding tax bases used in the
\n
computation of taxable profit and is accounted for using the liability
\n
method. Deferred tax assets and liabilities are generally recognised for all
\n
temporary differences. Deferred tax assets could also arise from unused tax
\n
losses and tax credits.
\n
Deferred tax assets are recognised to the extent that it is probable that
\n
taxable profits will be available against deductible temporary differences
\n
that can be utilised. In case of a history of recent losses exists, a deferred
\n
tax asset is only recognised for unused tax losses to the extent that
\n
sufficient taxable temporary differences are available, convincing other
\n
evidence exists that sufficient taxable profit will be available to utilise for
\n
the unused tax losses or when compensating related deferred tax liabilities
\n
exist. Such assets and liabilities are not recognised if the temporary
\n
difference arises from the initial recognition (other than in a business
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
combination) of other assets and liabilities in a transaction that affects
\n
neither the taxable profit nor the accounting profit. Deferred tax liabilities
\n
are not recognised if the temporary difference arises from the initial
\n
recognition of goodwill.
\n
The carrying amount of deferred tax assets is reviewed at each reporting
\n
date and adjusted to the extent whether it is probable that
\n
sufficient taxable profits will be available to allow all or part of the asset to
\n
be recovered, if applicable.
\n
Deferred tax assets and liabilities are offset when there is a legally
\n
enforceable right to set off current tax assets against current tax liabilities
\n
and when they relate to income taxes levied by the same taxation authority
\n
on either the same taxable entity or different taxable entities which intend
\n
to settle their current tax assets and liabilities either on a net basis or
\n
simultaneously.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
9.2 Income tax recognised in profit or loss
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\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| Deferred tax benefits or expenses(-) | \n322 | \n- | \n\n\n\n\n\n\n
\n\n| Income tax expense(-) or income | \n322 | \n- | \n\n\n\n\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% (2024: 19.0%) is applicable to profits with a threshold up
\nto EUR 200 thousand (2024: EUR 200 thousand). Profits exceeding this
\nthreshold are subject to a tax rate of 25.8% (2024: 25.8%).
\n
\n\n\n\n
\nThe income tax expense or benefit for the year reconciled to the accounting
\nloss is as follows:
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| Loss before income tax | \n-34 | \n-803 | \n\n\n\n\n\n\n
\n\n| Income tax benefit calculated at applicable Dutch | \n9 | \n207 | \n\n\n\n\n\n\n
\n\n| income tax rate | \n | \n | \n\n\n\n\n\n\n
\n\n| Effect of lower tax rate for income up to EUR 200 | \n-2 | \n-14 | \n\n\n\n\n\n\n
\n\n| thousand (2024: EUR 200 thousand) | \n | \n | \n\n\n\n\n\n\n
\n\n| Unused tax losses eligible for recognition | \n315 | \n-193 | \n\n\n\n\n\n\n
\n\n| Income tax expense(-) or income | \n322 | \n- | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
9.3 Deferred taxes
\n
The changes in deferred taxes are summarised below.
\n
\n
\n\n\n | \nAs at | \n | \nAs at 31 December 2025 | \n\n\n\n\n\n\n
\n\n| EUR'000 | \n1January | \nProfit | \nDeferred tax | \n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n2025 | \nor loss | \nassets | \nliabilities | \n\n\n\n\n\n\n
\n\n| Intangible assets | \n-301 | \n148 | \n- | \n-153 | \n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-32 | \n21 | \n- | \n-11 | \n\n\n\n\n\n\n
\n\n| Unused tax losses | \n333 | \n153 | \n486 | \n- | \n\n\n\n\n\n\n
\n\n | \n- | \n322 | \n486 | \n-164 | \n\n\n\n\n\n\n
\n\n| Offsetting | \n- | \n-322 | \n-164 | \n164 | \n\n\n\n\n\n\n
\n\n| Deferred tax assets(+) or liabilities (-) | \n | \n | \n322 | \n- | \n\n\n\n\n\n\n
\n\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 | \n | \nAs at 31 December 2024 | \n\n\n\n\n\n\n
\n\n| EUR'000 | \n1January | \nProfit | \nDeferred tax | \n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n2024 | \nor loss | \nassetsliabilities | \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| Property, plant and equipment | \n-61 | \n29 | \n- | \n-32 | \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- | \n333 | \n-333 | \n\n\n\n\n\n\n
\n\n| Offsetting | \n | \n | \n-333 | \n333 | \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
\n\n
Expiry period of unrecognised tax losses
\n
Unused tax losses are not recognised due to the loss of the Group in the
\n
year under review and losses in previous years. The Dutch tax losses are
\n
carried-forward unlimitedly and can compensate for at least EUR 1 million,
\n
if any, or to a maximum of 50% of the taxable profit per year less EUR 1
\n
million. This mechanism prevents leakage of tax losses; however, a longer
\n
period is needed to compensate all losses. The tax losses are summarised
\n
hereafter.
\n
\n
\n\n\n| EUR'000 | \n31 December 2025 | \n31 December 2024 | \n\n\n\n\n\n\n
\n\n| Unused 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\n\n\n\n\n\n\n\n\n| Unlimited | \n8,829 | \n2,278 | \n11,834 | \n3,053 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag271": {
"value": "\n
\n\n
\n
\n
\n
\n
9 Income taxes
\n
9.1 Material accounting policy
\n
Tax expense or income recognised in the consolidated financial statement
\n
of profit or loss comprises the total of deferred tax and current tax
\n
expenses or income that are not recognised in other comprehensive
\n
income or directly in equity.
\n
Current and deferred taxes are calculated based on tax rates and tax laws
\n
that were enacted or substantively enacted by the end of the reporting
\n
period. Deferred tax is the tax expected to be payable or recoverable on
\n
differences between the carrying amounts of assets and liabilities in the
\n
financial statements and the corresponding tax bases used in the
\n
computation of taxable profit and is accounted for using the liability
\n
method. Deferred tax assets and liabilities are generally recognised for all
\n
temporary differences. Deferred tax assets could also arise from unused tax
\n
losses and tax credits.
\n
Deferred tax assets are recognised to the extent that it is probable that
\n
taxable profits will be available against deductible temporary differences
\n
that can be utilised. In case of a history of recent losses exists, a deferred
\n
tax asset is only recognised for unused tax losses to the extent that
\n
sufficient taxable temporary differences are available, convincing other
\n
evidence exists that sufficient taxable profit will be available to utilise for
\n
the unused tax losses or when compensating related deferred tax liabilities
\n
exist. Such assets and liabilities are not recognised if the temporary
\n
difference arises from the initial recognition (other than in a business
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
combination) of other assets and liabilities in a transaction that affects
\n
neither the taxable profit nor the accounting profit. Deferred tax liabilities
\n
are not recognised if the temporary difference arises from the initial
\n
recognition of goodwill.
\n
The carrying amount of deferred tax assets is reviewed at each reporting
\n
date and adjusted to the extent whether it is probable that
\n
sufficient taxable profits will be available to allow all or part of the asset to
\n
be recovered, if applicable.
\n
Deferred tax assets and liabilities are offset when there is a legally
\n
enforceable right to set off current tax assets against current tax liabilities
\n
and when they relate to income taxes levied by the same taxation authority
\n
on either the same taxable entity or different taxable entities which intend
\n
to settle their current tax assets and liabilities either on a net basis or
\n
simultaneously.
\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 | \n | \nAs at 31 December 2025 | \n\n\n\n\n\n\n
\n\n| EUR'000 | \n1January | \nProfit | \nDeferred tax | \n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n2025 | \nor loss | \nassets | \nliabilities | \n\n\n\n\n\n\n
\n\n| Intangible assets | \n-301 | \n148 | \n- | \n-153 | \n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n-32 | \n21 | \n- | \n-11 | \n\n\n\n\n\n\n
\n\n| Unused tax losses | \n333 | \n153 | \n486 | \n- | \n\n\n\n\n\n\n
\n\n | \n- | \n322 | \n486 | \n-164 | \n\n\n\n\n\n\n
\n\n| Offsetting | \n- | \n-322 | \n-164 | \n164 | \n\n\n\n\n\n\n
\n\n| Deferred tax assets(+) or liabilities (-) | \n | \n | \n322 | \n- | \n\n\n\n\n\n\n
\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 | \n | \nAs at 31 December 2024 | \n\n\n\n\n\n\n
\n\n| EUR'000 | \n1January | \nProfit | \nDeferred tax | \n\n\n\n\n\n\n
\n\n| Asset (+), liabilities (-) | \n2024 | \nor loss | \nassetsliabilities | \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| Property, plant and equipment | \n-61 | \n29 | \n- | \n-32 | \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- | \n333 | \n-333 | \n\n\n\n\n\n\n
\n\n| Offsetting | \n | \n | \n-333 | \n333 | \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\nExpiry 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| EUR'000 | \n31 December 2025 | \n31 December 2024 | \n\n\n\n\n\n\n
\n\n| Unused 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\n\n\n\n\n\n\n\n\n| Unlimited | \n8,829 | \n2,278 | \n11,834 | \n3,053 | \n\n\n\n\n\n\n
\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:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag270": {
"value": "\n
\n\n
\n
\n
9 Income taxes
\n
9.1 Material accounting policy
\n
Tax expense or income recognised in the consolidated financial statement
\n
of profit or loss comprises the total of deferred tax and current tax
\n
expenses or income that are not recognised in other comprehensive
\n
income or directly in equity.
\n
Current and deferred taxes are calculated based on tax rates and tax laws
\n
that were enacted or substantively enacted by the end of the reporting
\n
period. Deferred tax is the tax expected to be payable or recoverable on
\n
differences between the carrying amounts of assets and liabilities in the
\n
financial statements and the corresponding tax bases used in the
\n
computation of taxable profit and is accounted for using the liability
\n
method. Deferred tax assets and liabilities are generally recognised for all
\n
temporary differences. Deferred tax assets could also arise from unused tax
\n
losses and tax credits.
\n
Deferred tax assets are recognised to the extent that it is probable that
\n
taxable profits will be available against deductible temporary differences
\n
that can be utilised. In case of a history of recent losses exists, a deferred
\n
tax asset is only recognised for unused tax losses to the extent that
\n
sufficient taxable temporary differences are available, convincing other
\n
evidence exists that sufficient taxable profit will be available to utilise for
\n
the unused tax losses or when compensating related deferred tax liabilities
\n
exist. Such assets and liabilities are not recognised if the temporary
\n
difference arises from the initial recognition (other than in a business
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
combination) of other assets and liabilities in a transaction that affects
\n
neither the taxable profit nor the accounting profit. Deferred tax liabilities
\n
are not recognised if the temporary difference arises from the initial
\n
recognition of goodwill.
\n
The carrying amount of deferred tax assets is reviewed at each reporting
\n
date and adjusted to the extent whether it is probable that
\n
sufficient taxable profits will be available to allow all or part of the asset to
\n
be recovered, if applicable.
\n
Deferred tax assets and liabilities are offset when there is a legally
\n
enforceable right to set off current tax assets against current tax liabilities
\n
and when they relate to income taxes levied by the same taxation authority
\n
on either the same taxable entity or different taxable entities which intend
\n
to settle their current tax assets and liabilities either on a net basis or
\n
simultaneously.
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag268": {
"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, convincing other
\nevidence exists that sufficient taxable profit will be available to utilise for
\nthe unused tax losses or when compensating related deferred tax liabilities
\nexist. Such assets and liabilities are not recognised if the temporary
\ndifference arises from the initial recognition (other than in a business
\n
\n\n\n\ncombination) of other assets and liabilities in a transaction that affects
\nneither the taxable profit nor the accounting profit. Deferred tax liabilities
\nare not recognised if the temporary difference arises from the initial
\nrecognition of goodwill.
\nThe carrying amount of deferred tax assets is reviewed at each reporting
\ndate and adjusted to the extent whether it is probable that
\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag300": {
"value": "\n
\n\n
\n
\n
\n
Intangible assets represent the payment transaction platform (the
\n
\u201cplatform\u201d) that provides relating services. Intangible assets acquired in a
\n
business combination are recognised separately from goodwill and are
\n
initially recognised at their fair values at the acquisition date (which is
\n
regarded as their cost).
\n
\n
\n
Acquired intangible assets are measured at cost less accumulated
\n
amortisation and accumulated impairment losses, if any. Amortisation is
\n
recognised on a straight-line basis over the useful life of the asset. The
\n
\n\n\n
\n\n\n\n
\n\n
useful life and amortisation method are reviewed at the end of each
\n
reporting period.
\n
Intangible assets are derecognised upon disposal, or when no future
\n
economic benefits are expected from their use or disposal. Any resulting
\n
gain or loss is measured as the difference between the net disposal
\n
proceeds and the carrying amount of the asset and is recognised in profit or
\n
loss when the asset is derecognised.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag299": {
"value": "\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
\nAcquired 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
\n
\n\n\n\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\nChanges in intangible asset
\n\n
\n\n\n| EUR'000 | \nPlatformtechnology | \nCustomerrelationships | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January 2025 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,285 | \n1,195 | \n5,480 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-2,445 | \n-498 | \n-2,943 | \n\n\n\n\n\n\n
\n\n| Balance as at 1 January 2025 | \n1,840 | \n697 | \n2,537 | \n\n\n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Additions | \n48 | \n- | \n48 | \n\n\n\n\n\n\n
\n\n| Amortisation charge | \n-622 | \n-381 | \n-1,003 | \n\n\n\n\n\n\n
\n\n | \n-574 | \n-381 | \n-955 | \n\n\n\n\n\n\n
\n\n| As at 31 December 2025 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,333 | \n1,195 | \n5,528 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-3,067 | \n-879 | \n-3,946 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December 2025 | \n1,266 | \n316 | \n1,582 | \n\n\n\n\n\n\n
\n\n| Useful life in years | \n5 - 10 | \n5 | \n | \n\n\n\n\n\n\n
\n\n| Remaining useful life in years | \n1 - 5 | \n1 | \n | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n| EUR'000 | \nPlatformtechnology | \nCustomerrelationships | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| As at 1 January 2024 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,159 | \n1,195 | \n5,354 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-1,867 | \n-240 | \n-2,107 | \n\n\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
\n\n| Changes in the year | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Additions | \n126 | \n- | \n126 | \n\n\n\n\n\n\n
\n\n| Amortisation charge | \n-578 | \n-258 | \n-836 | \n\n\n\n\n\n\n
\n\n | \n-452 | \n-258 | \n-710 | \n\n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n4,285 | \n1,195 | \n5,480 | \n\n\n\n\n\n\n
\n\n| Accumulated amortisation | \n-2,445 | \n-498 | \n-2,943 | \n\n\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
\n\n| Useful life in years | \n5 - 10 | \n5 | \n | \n\n\n\n\n\n\n
\n\n| Remaining useful life in years | \n2 - 6 | \n2 | \n | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag304": {
"value": "\n\n
\n
11 Intangible assets
\n
Material accounting policy
\n\n\n
\n\n\n
After 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
12 Property, plant and equipment
\n
Material accounting policy
\n\n
\n
Depreciation is calculated from
\n
the date an asset becomes available for use and is determined on a
\n
straight-line basis over the estimated useful life of each part of an item of
\n
property, plant and equipment. The depreciation method, useful lives and
\n
residual values are reviewed annually.
\n\n
11 Intangible assets
\nMaterial accounting policy
\n\n\n\nResearch and development expenses
\nThe Group has incurred EUR 643 thousand for research and development
\nexpenses in the year excluding capitalised intangible assets (2024: EUR 516
\nthousand).
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag321": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
Property, plant and equipment relate to energy charging connections and
\n
other equipment and are measured at cost less accumulated depreciation
\n
and accumulated impairment losses, if any.
\n
\n
\n
An asset is derecognised upon disposal or when no future economic
\n
benefits are expected to arise from its continued use. Any resulting gain or
\n
loss is measured as the difference between the sales proceeds and the
\n
carrying amount of the asset and is recognised in profit or loss when the
\n
asset is derecognised.
\n
\n\n
\n
\n\n
\n\n\nChanges in other equipment
\n\n
\n\n\n| EUR'000 | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| As at 1 January | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n326 | \n618 | \n\n\n\n\n\n\n
\n\n| Accumulated depreciation | \n-194 | \n-373 | \n\n\n\n\n\n\n
\n\n| Balance as at 1 January | \n132 | \n245 | \n\n\n\n\n\n\n
\n\n| Changes in the year | \n | \n | \n\n\n\n\n\n\n
\n\n| Investments | \n5 | \n | \n\n\n\n\n\n\n
\n\n| Depreciation charge | \n-77 | \n-118 | \n\n\n\n\n\n\n
\n\n | \n-72 | \n-113 | \n\n\n\n\n\n\n
\n\n| As at 31 December | \n | \n | \n\n\n\n\n\n\n
\n\n| Cost | \n261 | \n326 | \n\n\n\n\n\n\n
\n\n| Accumulated depreciation | \n-201 | \n-194 | \n\n\n\n\n\n\n
\n\n| Balance as at 31 December | \n60 | \n132 | \n\n\n\n\n\n\n
\n\n| Useful life in years | \n2 -5 | \n2 - 5 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
5
\nIn 2025, the depreciation expenses include an amount of EUR 29 thousand
\nfor early abandonment of charging connectors due to malfunctioning, these
\nwill not be replaced (2024: EUR 58 thousand).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag320": {
"value": "\n
\n\n
\n
\n
\n
Property, plant and equipment relate to energy charging connections and
\n
other equipment and are measured at cost less accumulated depreciation
\n
and accumulated impairment losses, if any.
\n
\n
\n
An asset is derecognised upon disposal or when no future economic
\n
benefits are expected to arise from its continued use. Any resulting gain or
\n
loss is measured as the difference between the sales proceeds and the
\n
carrying amount of the asset and is recognised in profit or loss when the
\n
asset is derecognised.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag338": {
"value": "\n15 Cash and cash equivalents
\nSee note 2.8 for the material accounting policy.
\nOn 31 December 2025, the cash and cash equivalents amounting to
\nEUR 3,695 thousand (31 December 2024: EUR 2,672 thousand) are available
\nto the Group without any restrictions (31 December 2024: no restrictions).
\nThe Group receives an interest rate of \u20acSTR less 1,25% on its cash balances
\n(31 December 2024: 1.25%). Note 19 sets out the credit risk of the
\ncounterparties with regard to the amounts of cash and cash equivalents.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag115": {
"value": "\n
\n
\n
\n\n
\n
\n
\n
16 Equity
\n
\n
16.1 Equity
\n
Material accounting policy
\n
Share capital
\n
Ordinary share capital is classified as share capital. The authorised share
\n
capital is the maximum capital that the Company can issue under the terms
\n
of the Company\u2019s Articles of Association.
\n
\n\n
\n
Share premium
\n
Share premium is the excess of the amount received by the Company over
\n
and above the nominal value of its shares issued. Incremental costs directly
\n
attributable to the issue of new shares are shown in shareholders\u2019 equity as
\n
a deduction, net of tax, from the proceeds and are presented in share
\n
premium.
\n
\n\n
\n
\n\n
\n
Equity in the year
\n
On 31 December 2025, the authorised share capital of EUR 11.0 million
\n
(31 December 2024: EUR 11.0 million) is divided into 110 million ordinary
\n
shares with a par value of EUR 0.10 (31 December 2024: 110 million
\n
ordinary shares with a par value of EUR 0.10). On 31 December 2025, the
\n
Company had issued 23,542 thousand shares, no changes occurred in the
\n
number of issued shares in the financial year (2024: no changes).
\n
See the consolidated statement of changes in equity for changes in the
\n
equity components in the year and note 30.3 Changes in the year of the
\n
company financial statements for the changes in equity in the year.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag116": {
"value": "\n
\n\n
\n
16 Equity
\n
\n
16.1 Equity
\n
Material accounting policy
\n
Share capital
\n
Ordinary share capital is classified as share capital. The authorised share
\n
capital is the maximum capital that the Company can issue under the terms
\n
of the Company\u2019s Articles of Association.
\n
\n\n
\n
Share premium
\n
Share premium is the excess of the amount received by the Company over
\n
and above the nominal value of its shares issued. Incremental costs directly
\n
attributable to the issue of new shares are shown in shareholders\u2019 equity as
\n
a deduction, net of tax, from the proceeds and are presented in share
\n
premium.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag118": {
"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\nEquity in the year
\nOn 31 December 2025, the authorised share capital of EUR 11.0 million
\n(31 December 2024: EUR 11.0 million) is divided into 110 million ordinary
\nshares with a par value of EUR 0.10 (31 December 2024: 110 million
\nordinary shares with a par value of EUR 0.10). On 31 December 2025, the
\nCompany had issued 23,542 thousand shares, no changes occurred in the
\nnumber of issued shares in the financial year (2024: no changes).
\nSee the consolidated statement of changes in equity for changes in the
\nequity components in the year and note 30.3 Changes in the year of the
\ncompany financial statements for the changes in equity in the year.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag120": {
"value": "\n16.2 Basic and diluted earnings per share
\nThe earnings per share is based on the weighted average number of shares.
\n\n
\n\n\n| For the year ended 31 December | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Balance on 1 January (in thousand shares) | \n23,542 | \n23,542 | \n\n\n\n
\n\n| Weighted average number of shares (in thousand shares) | \n23,542 | \n23,542 | \n\n\n\n
\n\n| Profit or loss after tax attributable to shareholders (in EUR'000) | \n288 | \n-803 | \n\n\n\n
\n\n| Basic and diluted earnings per share (in EUR) | \n0.01 | \n-0.03 | \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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag121": {
"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 6.8 million on 31 December 2025 (31 December
\n2025: EUR 6.5). The Management Board also monitors events in relation to
\nthe development phase of the Group's business. The current scale-up phase
\nis not suitable for setting rigid quantitative targets. The Management Board
\nstrives for a balanced development for the further rollout of the platform
\nand activities, resulting in future growth of the Group's earnings. In the
\nyear under review, the Group's capital management approach has not
\nchanged. The Group is not subject to any externally imposed capital
\nrequirements.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag123": {
"value": "\n17 Trade and other liabilities
\nLiabilities to merchants (in which the Foundation is not involved) and their
\ncorresponding receivables from end-users are not recognised in the
\nstatement of financial position, as the Group acts as agent in this respect.
\nSee note 2.8 for the material accounting policy.
\n\n
\n\n\n| EUR'000 | \n As at 31 December | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Trade payables | \n | \n47 | \n36 | \n\n\n\n
\n\n| Wage and value added taxes payable | \n | \n99 | \n95 | \n\n\n\n
\n\n| Other liabilities | \n | \n365 | \n188 | \n\n\n\n
\n\n| Total | \n | \n511 | \n319 | \n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag124": {
"value": "\n
\n18 Contingencies
\n\n
\n
\n
\n
\n
\n
\n
18.1 Short-term leases
\n
Material accounting policy
\n
The Group has entered into a short-term lease agreement for office space.
\n
The payments of short-term leases are expensed on a straight-line basis
\n
over the lease term of the contract.
\n
\n\n
\n
\n\n
\n
Lease expenses
\n
The Group\u2019s short-term lease contract can be terminated monthly by both
\n
lessor and lessee. In 2025, the Group included EUR 36 thousand for short-
\n
term lease expenses in the other operational expenses in the consolidated
\n
statement of profit or loss (31 December 2024: EUR 51 thousand). On
\n
31 December 2025, the Group\u2019s short-lease commitment was EUR 3
\n
thousand (31 December 2024: EUR 30 thousand)
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag127": {
"value": "\n
\n\n
\n
\n
\n
\n
18.1 Short-term leases
\n
Material accounting policy
\n
The Group has entered into a short-term lease agreement for office space.
\n
The payments of short-term leases are expensed on a straight-line basis
\n
over the lease term of the contract.
\n
\n\n
\n
\n\n
\n
Lease expenses
\n
The Group\u2019s short-term lease contract can be terminated monthly by both
\n
lessor and lessee. In 2025, the Group included EUR 36 thousand for short-
\n
term lease expenses in the other operational expenses in the consolidated
\n
statement of profit or loss (31 December 2024: EUR 51 thousand). On
\n
31 December 2025, the Group\u2019s short-lease commitment was EUR 3
\n
thousand (31 December 2024: EUR 30 thousand)
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag128": {
"value": "\n
\n\n
\n
\n
18.1 Short-term leases
\n
Material accounting policy
\n
The Group has entered into a short-term lease agreement for office space.
\n
The payments of short-term leases are expensed on a straight-line basis
\n
over the lease term of the contract.
\n
\n\n
\n
\n\n
Lease expenses
\nThe Group\u2019s short-term lease contract can be terminated monthly by both
\nlessor and lessee. In 2025, the Group included EUR 36 thousand for short-
\nterm lease expenses in the other operational expenses in the consolidated
\nstatement of profit or loss (31 December 2024: EUR 51 thousand). On
\n31 December 2025, the Group\u2019s short-lease commitment was EUR 3
\nthousand (31 December 2024: EUR 30 thousand)
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag125": {
"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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag135": {
"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
\n
\n\n\nthat sufficient liquidity is available to meet financial obligations arising from
\nthe Group's activities.
\n\n
\n\n\n| As at 31 December 2025 | \nCarrying | \nCash outflows | \n\n\n\n
\n\n| EUR'000 | \namount | \nTotal | \nLess than 6 | \n\n\n\n
\n\n | \n | \n | \nmonths | \n\n\n\n
\n\n| Liabilities of Stichting Beheer Derdengelden Ease2pay | \n2,704 | \n2,704 | \n2,704 | \n\n\n\n
\n\n| Trade and other liabilities | \n511 | \n511 | \n511 | \n\n\n\n
\n\n| Total | \n3,215 | \n3,215 | \n3,215 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| As at 31 December 2024 | \nCarrying | \nCash outflows | \n\n\n\n
\n\n| EUR'000 | \namount | \nTotalLess than 6 | \n\n\n\n
\n\n | \n | \n | \nmonths | \n\n\n\n
\n\n| Liabilities of Stichting Beheer Derdengelden Ease2pay | \n1,294 | \n1,294 | \n1,294 | \n\n\n\n
\n\n| Trade and other liabilities | \n319 | \n319 | \n319 | \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
19.3 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 2025, the Group is not exposed to interest rate risk
\nfor any financial liabilities (31 December 2024: not exposed).
\nForeign currency risk
\nThe Group has low foreign currency risk exposure, as a limited number of
\ntransaction platform services outside the Netherlands are performed in
\ncurrencies other than the euro.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag155": {
"value": "\n\n\n
Fair value of financial instruments
\n
The carrying amounts of the financial instruments in the consolidated
\n
statement of financial position, consisting of trade and other receivables,
\n
\n
\n\n
amounts entrusted to Stichting Beheer Derdengelden Ease2pay, cash and
\n
cash equivalents, liabilities of Stichting Beheer Derdengelden Ease2pay and
\n
other current liabilities, are reasonable approximations of their fair values.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag157": {
"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,
\n\n\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 their fair values.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag136": {
"value": "\n
\n
\n
\n\n
\n
20 Related party transactions
\n
\n
20.1 Material accounting policy
\n
A related party is a person or company that is related to the Group. These
\n
include both people and companies with an influence or control in the
\n
Group or subjected to the influence or control of the Group. The
\n
Management and Supervisory Boards, The Internet of Cars V.O.F. (majority
\n
shareholder) and Ease2pay N.V.\u2019s group companies are related parties.
\n
Transactions with related parties are accounted for in accordance with the
\n
requirements of relevant accounting policies and consider the substance as
\n
well as the legal form. Related party transactions were made on terms
\n
equivalent to those that prevail in arm\u2019s length transactions.
\n
Balances and transactions within the Group, which are related parties of
\n
the Group, have been eliminated on consolidation and are not disclosed.
\n
\n\n
\n
\n\n
\n
\n
\n
20.2 Group companies
\n
The group companies that are included in the consolidation are
\n
summarised hereafter.
\n
\n
\n\n\n | \n | \nInterest in the group entity | \n\n\n\n
\n\n| Name and seat | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Ease2pay Holding B.V. (2024: Involtum Holding B.V.), | \n100% | \n100% | \n\n\n\n
\n\n| Rotterdam, The Netherlands | \n | \n | \n\n\n\n
\n\n| Ease2pay Services B.V. (2024: Involtum Services B.V.), | \n100% | \n100% | \n\n\n\n
\n\n| Rotterdam, The Netherlands | \n | \n | \n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Stichting Beheer Derdengelden Ease2pay, Rotterdam, The | \n- | \n- | \n\n\n\n
\n\n| 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\n
\n\n\n
\n\n
20.3 Management and Supervisory Boards
\n
Management Board
\n
The members of the Management Board are Ease2pay\u2019s key management
\n
personnel. The remuneration of the members of the Management Board is
\n
in accordance with the responsibilities of their respective positions. The
\n
different positions are weighted, considering aspects such as the scope and
\n
nature of responsibilities, the complexity of the management context in
\n
which they operate and the required knowledge, experience and
\n
competences required. The remuneration of the members of the
\n
Management Board consists of a fixed amount. No variable, pension or
\n
other benefits were granted.
\n
\n
\n\n\n| In EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Short-term employee benefit, salaries | \n | \n | \n\n\n\n
\n\n| Mr Jan H.L. Borghuis | \n89 | \n89 | \n\n\n\n
\n\n| Mr Gijs J. van Lookeren Campagne | \n89 | \n89 | \n\n\n\n
\n\n | \n178 | \n178 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
The Management Board members are not entitled to pension rights. In the
\n
year, no loans were provided to the Management Board members (2024:
\n
no loans).
\n
Supervisory Board
\n
In 2025 and 2024, the members of the Supervisory Board received
\n
compensation for their work, as shown below. The compensations are
\n
commensurate with the time spent on their activities.
\n
\n
\n\n\n| In EUR'000 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Ms Manuela N.D. Melis | \n12 | \n12 | \n\n\n\n
\n\n| Ms Marijke A.J. Terpstra | \n12 | \n12 | \n\n\n\n
\n\n| Mr Heini C.A.M. Withagen | \n12 | \n12 | \n\n\n\n
\n\n| Mr Tom M. de Witte | \n15 | \n15 | \n\n\n\n
\n\n | \n51 | \n51 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag138": {
"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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag139": {
"value": "\n
\n\n
20.2 Group companies
\n
The group companies that are included in the consolidation are
\n
summarised hereafter.
\n
\n
\n\n\n | \n | \nInterest in the group entity | \n\n\n\n
\n\n| Name and seat | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Ease2pay Holding B.V. (2024: Involtum Holding B.V.), | \n100% | \n100% | \n\n\n\n
\n\n| Rotterdam, The Netherlands | \n | \n | \n\n\n\n
\n\n| Ease2pay Services B.V. (2024: Involtum Services B.V.), | \n100% | \n100% | \n\n\n\n
\n\n| Rotterdam, The Netherlands | \n | \n | \n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Stichting Beheer Derdengelden Ease2pay, Rotterdam, The | \n- | \n- | \n\n\n\n
\n\n| 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag140": {
"value": "\n20.2 Group companies
\nThe group companies that are included in the consolidation are
\nsummarised hereafter.
\n\n
\n\n\n | \n | \nInterest in the group entity | \n\n\n\n
\n\n| Name and seat | \nAs at 31 December | \n2025 | \n2024 | \n\n\n\n
\n\n| Ease2pay B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Ease2platform B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Ease2pay Holding B.V. (2024: Involtum Holding B.V.), | \n100% | \n100% | \n\n\n\n
\n\n| Rotterdam, The Netherlands | \n | \n | \n\n\n\n
\n\n| Ease2pay Services B.V. (2024: Involtum Services B.V.), | \n100% | \n100% | \n\n\n\n
\n\n| Rotterdam, The Netherlands | \n | \n | \n\n\n\n
\n\n| Nomad Power B.V., Rotterdam, The Netherlands | \n100% | \n100% | \n\n\n\n
\n\n| Stichting Beheer Derdengelden Ease2pay, Rotterdam, The | \n- | \n- | \n\n\n\n
\n\n| 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag142": {
"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
\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 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Short-term employee benefit, salaries | \n | \n | \n\n\n\n
\n\n| Mr Jan H.L. Borghuis | \n89 | \n89 | \n\n\n\n
\n\n| Mr Gijs J. van Lookeren Campagne | \n89 | \n89 | \n\n\n\n
\n\n | \n178 | \n178 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The Management Board members are not entitled to pension rights. In the
\nyear, no loans were provided to the Management Board members (2024:
\nno loans).
\nSupervisory Board
\nIn 2025 and 2024, 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 | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Ms Manuela N.D. Melis | \n12 | \n12 | \n\n\n\n
\n\n| Ms Marijke A.J. Terpstra | \n12 | \n12 | \n\n\n\n
\n\n| Mr Heini C.A.M. Withagen | \n12 | \n12 | \n\n\n\n
\n\n| Mr Tom M. de Witte | \n15 | \n15 | \n\n\n\n
\n\n | \n51 | \n51 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag143": {
"value": "\n21 Subsequent events
\nIn the beginning of 2026, the Group entered into a new office rent for a
\ntwelve-month period for an amount of EUR 56 thousand for the whole
\nlease period, starting as per 1 April 2026.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:724500G36285VC273D97",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}