Disclosure Of First-Time Adoption [Text Block]

Ion Beam Applications, SA - Filing #3166529

Concept	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 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	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31
Disclosure of first-time adoption [text block]	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disclosure of comparative information prepared under previous GAAP [text block]	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [line items]
Equity	115 951 EUR	—	—	—	516,000 EUR	—	6 408 EUR	—	—	43,478,000 EUR	17,625,000 EUR	51,431,000 EUR	18 328 EUR	42,502,000 EUR	5 585 EUR	154,000 EUR	—	—	8 402 EUR	—	—	—	12 613 EUR	51,227,000 EUR	4 014 EUR	—	—	—	—	125 896 EUR	—	8 440 EUR	6 315 EUR	—	—	—	4 064 EUR	154,000 EUR	—	42,413,000 EUR	42,836,000 EUR	16,684,000 EUR	—	—	51,883,000 EUR	4 179 EUR	529,000 EUR	42,294,000 EUR	3 550 EUR	5 569 EUR	5 907 EUR	15,840,000 EUR	41,978,000 EUR	141 831 EUR	154,000 EUR
Comprehensive income	—	0 EUR	0 EUR	49,000 EUR	—	6 057 EUR	—	38,000 EUR	10 422 EUR	—	—	—	—	—	—	—	3 548 EUR	0 EUR	—	0 EUR	730,000 EUR	0 EUR	—	—	—	8 969 EUR	0 EUR	0 EUR	165,000 EUR	—	0 EUR	—	—	0 EUR	514,000 EUR	746,000 EUR	—	—	0 EUR	—	—	—	6 515 EUR	3 879 EUR	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	—	0 EUR	0 EUR	6 057 EUR	—	6 057 EUR	—	0 EUR	0 EUR	—	—	—	—	—	—	—	0 EUR	0 EUR	—	0 EUR	0 EUR	0 EUR	—	—	—	0 EUR	0 EUR	0 EUR	0 EUR	—	0 EUR	—	—	0 EUR	0 EUR	0 EUR	—	—	0 EUR	—	—	—	3 879 EUR	3 879 EUR	—	—	—	—	—	—	—	—	—	—	—