Statement Of Financial Position [Abstract]

Ion Beam Applications, SA - Filing #3166534

Concept	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 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	As at 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
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment	18,952,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	19,081,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Right-of-use assets	27,116,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	29,566,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Goodwill	10,262,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	3 821 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Intangible assets other than goodwill	7 578 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	3 790 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Investments accounted for using equity method	273,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	20,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Deferred tax assets	20,211,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	8 642 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	158 366 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	199 270 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	153 911 EUR	—
Assets	623 899 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	546 051 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	42,502,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	42,413,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Retained earnings	51,431,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	51,227,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Share premium	43,478,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	42,836,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Treasury shares	18 328 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	12 613 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Other reserves	2 453 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	8 348 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity attributable to owners of parent	115 951 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	125 896 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-controlling interests	0 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	0 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
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	4 064 EUR	154,000 EUR	42,836,000 EUR	16,684,000 EUR	6 315 EUR	42,413,000 EUR	51,883,000 EUR	4 179 EUR	529,000 EUR	42,294,000 EUR	3 550 EUR	5 907 EUR	5 569 EUR	41,978,000 EUR	15,840,000 EUR	141 831 EUR	154,000 EUR
Liabilities [abstract]
Deferred tax liabilities	756,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	197,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Liabilities	507 948 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	420 155 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities	623 899 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	546 051 EUR	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—