Statement Of Cash Flows [Abstract]

Ion Beam Applications, SA - Filing #5873425

Concept	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2022-12-31
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)	0 EUR	0 EUR	0 EUR	0 EUR	9 253 EUR	0 EUR	9 253 EUR	0 EUR	0 EUR	—	0 EUR	9 110 EUR	0 EUR	9 110 EUR	—	0 EUR	9 110 EUR	0 EUR	0 EUR	0 EUR	0 EUR	0 EUR	0 EUR	—
Adjustments to reconcile profit (loss) [abstract]
Adjustments for decrease (increase) in inventories	—	—	—	—	—	—	54 550 EUR	—	—	—	—	53 159 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Adjustments for provisions	—	—	—	—	—	—	2 411 EUR	—	—	—	—	2 074 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Adjustments for fair value losses (gains)	—	—	—	—	—	—	759,000 EUR	—	—	—	—	654,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Other adjustments for non-cash items	—	—	—	—	—	—	11 217 EUR	—	—	—	—	5 478 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Income taxes paid (refund), classified as operating activities	—	—	—	—	—	—	2 012 EUR	—	—	—	—	2 521 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) operating activities	—	—	—	—	—	—	10 589 EUR	—	—	—	—	19 769 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) investing activities [abstract]
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities	—	—	—	—	—	—	2 531 EUR	—	—	—	—	270,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Purchase of property, plant and equipment, classified as investing activities	—	—	—	—	—	—	4 281 EUR	—	—	—	—	5 265 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Purchase of intangible assets, classified as investing activities	—	—	—	—	—	—	3 140 EUR	—	—	—	—	7 049 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Other inflows (outflows) of cash, classified as investing activities	—	—	—	—	—	—	155,000 EUR	—	—	—	—	223,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) investing activities	—	—	—	—	—	—	13 784 EUR	—	—	—	—	13 324 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) financing activities [abstract]
Repayments of borrowings, classified as financing activities	—	—	—	—	—	—	3 734 EUR	—	—	—	—	1 000 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Payments of lease liabilities, classified as financing activities	—	—	—	—	—	—	7 057 EUR	—	—	—	—	6 489 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Dividends paid, classified as financing activities	—	—	—	—	—	—	4 889 EUR	—	—	—	—	6 121 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Interest paid, classified as financing activities	—	—	—	—	—	—	1 345 EUR	—	—	—	—	761,000 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Other inflows (outflows) of cash, classified as financing activities	—	—	—	—	—	—	1 505 EUR	—	—	—	—	1 778 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) financing activities	—	—	—	—	—	—	12 202 EUR	—	—	—	—	14 384 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	—	—	—	—	—	—	36 575 EUR	—	—	—	—	47 477 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	—	—	—	—	—	—	562,000 EUR	—	—	—	—	1 583 EUR	—	—	—	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	—	—	—	—	—	—	—	—	—	72,169,000 EUR	—	—	—	—	109,306,000 EUR	—	—	—	—	—	—	—	—	158,366,000 EUR