Notes And Other Explanatory Information [Abstract]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
Use of estimates and judgements
|
| Disclosure of accrued expenses and other liabilities [text block] |
Accrued liabilities
|
| Disclosure of allowance for credit losses [text block] |
Movement in loss allowance
|
| Disclosure of associates [text block] |
9
|
| Disclosure of auditors' remuneration [text block] |
Independent Auditor’s fee
|
| Disclosure of authorisation of financial statements [text block] |
The consolidated financial statements were authorized for issue by the Supervisory Board on 22 April 2025.
|
| Disclosure of basis of consolidation [text block] |
Basis of consolidation
|
| Disclosure of basis of preparation of financial statements [text block] |
2
|
| Disclosure of borrowing costs [text block] |
Included in interest expense on third party balances is interest accrued on contingent consideration of € 0.9 million (2023: € 0.9 million) and interest accrued on deferred consideration of € 0.5 million (2023: € 0.2 million).
|
| Disclosure of business combinations [text block] |
4
|
| Disclosure of cash and cash equivalents [text block] |
13
|
| Disclosure of collateral [text block] |
The security for the bonds is a share pledge in respect of all shares in the group company Azerion Tech Holding B.V., a limited liability company incorporated in the Netherlands, and a pledge over material intra-group loans, as defined in the Terms and Conditions for the New Bonds.
|
| Disclosure of credit risk [text block] |
Credit risk
|
| Disclosure of deferred taxes [text block] |
Deferred tax assets and liabilities
|
| Disclosure of derivative financial instruments [text block] |
The Group holds the following financial assets:
|
| Disclosure of dividends [text block] |
2
|
| Disclosure of earnings per share [text block] |
32
|
| Disclosure of effect of changes in foreign exchange rates [text block] |
Foreign currency exchange
|
| Disclosure of entity's operating segments [text block] |
31
|
| Disclosure of events after reporting period [text block] |
33
|
| Disclosure of expenses [text block] |
21
|
| Disclosure of expenses by nature [text block] |
22
|
| Disclosure of fair value measurement [text block] |
28
|
| Disclosure of fair value of financial instruments [text block] |
Financial instruments at amortised cost
|
| Disclosure of finance cost [text block] |
Finance income and finance costs
|
| Disclosure of financial instruments [text block] |
19
|
| Disclosure of financial risk management [text block] |
29
|
| Disclosure of general and administrative expense [text block] |
Other expenses
|
| Disclosure of general information about financial statements [text block] |
1
|
| Disclosure of going concern [text block] |
Going concern
|
| Disclosure of goodwill [text block] |
8
|
| Disclosure of income tax [text block] |
25
|
| Disclosure of information about employees [text block] |
The average headcount, representing number of employees per department is presented below:
|
| Disclosure of information about key management personnel [text block] |
Key management personnel (‘KMP’) remuneration
|
| Disclosure of intangible assets and goodwill [text block] |
7
|
| Disclosure of interest expense [text block] |
Net finance costs
|
| Disclosure of interest income [text block] |
24
|
| Disclosure of interests in other entities [text block] |
The Group’s principal subsidiaries at 31 December 2024 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The registered office is also their principal place of business.
|
| Disclosure of issued capital [text block] |
Share capital
|
| Disclosure of leases [text block] |
10
|
| Disclosure of liquidity risk [text block] |
Liquidity risk
|
| Disclosure of market risk [text block] |
Market risk
|
| Disclosure of material accounting policy information [text block] |
3
|
| Disclosure of non-controlling interests [text block] |
Non-controlling interest in Azerion Group N.V.
|
| Disclosure of objectives, policies and processes for managing capital [text block] |
Capital risk
|
| Disclosure of other liabilities [text block] |
17
|
| Disclosure of other non-current assets [text block] |
11
|
| Disclosure of other operating income (expense) [text block] |
23
|
| Disclosure of other provisions, contingent liabilities and contingent assets [text block] |
Other provisions
|
| Disclosure of property, plant and equipment [text block] |
6
|
| Disclosure of provisions [text block] |
16
|
| Disclosure of reclassification of financial instruments [text block] |
Loans payable to Stichting Administratiekantoor Azerion Holding B.V.
|
| Disclosure of related party [text block] |
26
|
| Disclosure of research and development expense [text block] |
16
|
| Disclosure of reserves within equity [text block] |
Legal reserve
|
| Disclosure of revenue from contracts with customers [text block] |
20
|
| Disclosure of share capital, reserves and other equity interest [text block] |
14
|
| Disclosure of share-based payment arrangements [text block] |
15
|
| Disclosure of subordinated liabilities [text block] |
Shareholder loans
|
| Disclosure of subsidiaries [text block] |
27
|
| Disclosure of trade and other payables [text block] |
18
|
| Disclosure of trade and other receivables [text block] |
12
|
| Disclosure of treasury shares [text block] |
The following movements took place in the Treasury shares in 2024:
|