Statement Of Financial Position [Abstract]

Gradus AD - Filing #6019254

Concept	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	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
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment	—	186,689,000 BGN	—	—	—	—	—	—	—	—	200,427,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Investment property	—	10,461,000 BGN	—	—	—	—	—	—	—	—	9,622,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Goodwill	—	20,656,000 BGN	—	—	—	—	—	—	—	—	20,656,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Intangible assets other than goodwill	—	34,162,000 BGN	—	—	—	—	—	—	—	—	42,257,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	—	2,096,000 BGN	—	—	—	—	—	—	—	—	4,62 8 BGN	—	—	—	—	—	—	—	—	—	—	—	—	10,801,000 BGN	—	—	—	—	—	—
Assets	—	326,290,000 BGN	—	—	—	—	—	—	—	—	359,093,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	—	243,609,000 BGN	—	—	—	—	—	—	—	—	243,609,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Retained earnings	—	18,757,000 BGN	—	—	—	—	—	—	—	—	1,494,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Share premium	—	60,354,000 BGN	—	—	—	—	—	—	—	—	62,287,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Treasury shares	—	4,135,000 BGN	—	—	—	—	—	—	—	—	- BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity attributable to owners of parent	—	285,185,000 BGN	—	—	—	—	—	—	—	—	316,878,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-controlling interests	—	1,385,000 BGN	—	—	—	—	—	—	—	—	1,59 3 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity	473,000 BGN	286,570,000 BGN	18,757,000 BGN	4,834,000 BGN	1,385,000 BGN	60,354,000 BGN	243,609,000 BGN	4,135,000 BGN	2 47 BGN	285,185,000 BGN	318,471,000 BGN	286,000 BGN	13,009,000 BGN	1,593,000 BGN	62,287,000 BGN	1,494,000 BGN	- BGN	243,609,000 BGN	247,000 BGN	316,878,000 BGN	- BGN	9,597,000 BGN	13,039,000 BGN	329,874,000 BGN	229,000 BGN	328,056,000 BGN	247,000 BGN	1,818,000 BGN	62,287,000 BGN	243,609,000 BGN
Liabilities [abstract]
Deferred tax liabilities	—	13,075,000 BGN	—	—	—	—	—	—	—	—	15,104,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Liabilities	—	39,720,000 BGN	—	—	—	—	—	—	—	—	40,622,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities	—	326,290,000 BGN	—	—	—	—	—	—	—	—	359,093,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—