Statement Of Financial Position [Abstract]

Ion Beam Applications, SA - Filing #3166420

Concept	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Investments accounted for using equity method	—	18,304,000 EUR	—	—	—	—	—	—	—	—	273,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Deferred tax assets	—	17,627,000 EUR	—	—	—	—	—	—	—	—	20,211,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-current assets	—	145 483 EUR	—	—	—	—	—	—	—	—	123 423 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current assets [abstract]
Current inventories	—	130 545 EUR	—	—	—	—	—	—	—	—	101 017 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	—	109 306 EUR	—	—	—	—	—	—	—	—	158 366 EUR	—	—	—	—	—	—	—	—	—	—	—	—	199 270 EUR	—	—	—	—	—	—
Current assets	—	452 045 EUR	—	—	—	—	—	—	—	—	500 476 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Assets	—	597 528 EUR	—	—	—	—	—	—	—	—	623 899 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities [abstract]
Equity [abstract]
Equity	1 583 EUR	106 212 EUR	36,051,000 EUR	9 312 EUR	43,478,000 EUR	42,502,000 EUR	2 153 EUR	18 213 EUR	3 345 EUR	18,787,000 EUR	115 951 EUR	516,000 EUR	6 408 EUR	43,478,000 EUR	17,779,000 EUR	51,431,000 EUR	18 328 EUR	42,502,000 EUR	5 585 EUR	8 402 EUR	12 613 EUR	51,227,000 EUR	4 014 EUR	125 896 EUR	8 440 EUR	4 064 EUR	42,836,000 EUR	16,838,000 EUR	6 315 EUR	42,413,000 EUR
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions	—	6 247 EUR	—	—	—	—	—	—	—	—	7 479 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Deferred tax liabilities	—	286,000 EUR	—	—	—	—	—	—	—	—	756,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-current liabilities	—	38,715,000 EUR	—	—	—	—	—	—	—	—	46,776,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current liabilities [abstract]
Current provisions [abstract]
Current provisions	—	8 783 EUR	—	—	—	—	—	—	—	—	7 647 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current tax liabilities, current	—	1 723 EUR	—	—	—	—	—	—	—	—	3 853 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current liabilities	—	452 601 EUR	—	—	—	—	—	—	—	—	461 172 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Liabilities	—	491 316 EUR	—	—	—	—	—	—	—	—	507 948 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities	—	597 528 EUR	—	—	—	—	—	—	—	—	623 899 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—