Statement Of Cash Flows [Abstract]

Ion Beam Applications, SA - Filing #3166420

Concept	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2021-12-31
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Income taxes paid (refund), classified as operating activities	2 521 EUR	—	—	4 418 EUR	—
Cash flows from (used in) operating activities	19 769 EUR	—	—	21,712,000 EUR	—
Cash flows from (used in) investing activities [abstract]
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities	270,000 EUR	—	—	8 679 EUR	—
Purchase of property, plant and equipment, classified as investing activities	5 265 EUR	—	—	3 231 EUR	—
Purchase of intangible assets, classified as investing activities	7 049 EUR	—	—	4 098 EUR	—
Other inflows (outflows) of cash, classified as investing activities	223,000 EUR	—	—	73,000 EUR	—
Cash flows from (used in) investing activities	13 324 EUR	—	—	19 135 EUR	—
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares	0 EUR	—	—	176,000 EUR	—
Repayments of borrowings, classified as financing activities	1 000 EUR	—	—	24 734 EUR	—
Payments of lease liabilities, classified as financing activities	6 489 EUR	—	—	6 074 EUR	—
Dividends paid, classified as financing activities	6 121 EUR	—	—	5 579 EUR	—
Interest paid, classified as financing activities	761,000 EUR	—	—	2 311 EUR	—
Other inflows (outflows) of cash, classified as financing activities	1 778 EUR	—	—	710,000 EUR	—
Cash flows from (used in) financing activities	14 384 EUR	—	—	41 476 EUR	—
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	47 477 EUR	—	—	38 899 EUR	—
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	1 583 EUR	—	—	2 005 EUR	—
Cash and cash equivalents	—	109 306 EUR	158 366 EUR	—	199 270 EUR