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Income taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income taxes  
Schedule of tax recognized through profit or loss

in EUR k

    

2022

    

2021*

    

2020*

Current tax expenses

 

(152)

 

(72)

 

(16)

Current year

 

(144)

 

(56)

 

Adjustments for prior periods

 

(8)

 

(16)

 

(16)

Deferred tax (expense)/income

 

45

 

142

 

(208)

Temporary differences

 

45

 

142

 

(182)

Tax losses

 

 

 

(26)

Total income tax (expenses)/benefit

 

(107)

 

70

 

(224)

*The comparative numbers have been re-presented as a result of the discontinued operations. Refer to Note 9 – Discontinued Operations.

Schedule of reconciliation of the effective tax rate to the statutory rate

in EUR k

    

2022

    

2021*

    

2020*

Loss before tax

 

(38,596)

 

(57,532)

 

(59,552)

Taxes on the basis of the Company’s domestic tax rate

 

12,390

 

14,642

 

6,627

Tax rate effect of foreign tax jurisdictions

 

78

 

882

 

65

Non‑deductible expenses

 

(125)

 

(3,030)

 

(903)

Current year losses for which no deferred tax assets were recognized

 

(12,472)

 

(12,211)

 

(5,792)

Tax income related to prior years

 

(37)

 

(17)

 

(137)

Other effects

 

59

 

(196)

 

(84)

Income tax (expenses)/ benefit

 

(107)

 

70

 

(224)

*The comparative numbers have been re-presented as a result of the discontinued operations. Refer to Note 9 – Discontinued Operations.

Schedule of breakdown of deferred taxes in the statement of financial position

December 31, 2022

December 31, 2021

December 31, 2020

Deferred

Deferred

Deferred

Deferred

Deferred

Deferred

in EUR k

    

tax assets

    

tax liabilities

tax assets

    

tax liabilities

tax assets

    

tax liabilities

Intangible assets

(2,184)

(2,439)

(2,934)

Property, plant and equipment

(21)

(14)

(133)

Right-of-use assets

 

(4,186)

 

(4,617)

 

(5,029)

Measurement of service contracts

 

(35)

 

(42)

 

(145)

Leasing liabilities

 

4,168

4,563

 

4,865

 

Government grants

1,679

1,693

1,903

Unused tax losses

 

544

777

 

1,266

 

Sum

 

6,391

(6,426)

7,033

 

(7,112)

8,034

 

(8,241)

Offset

 

(6,391)

6,391

(7,033)

 

7,033

(8,034)

 

8,034

Deferred Taxes

 

(35)

 

(79)

 

(207)