Trade receivables and other assets (Tables)

9 Months Ended

Sep. 30, 2020

Trade receivables and other assets

Summary of trade receivables and other assets

in EUR k	Dec 31, 2019	Sep 30, 2020
Non‑current
Other assets - Rental deposits	1,948	1,853
Other assets – Others	—	100
	1,948	1,953
Current
Trade receivables, net	12,709	22,674
Contract assets, net	3,884	3,113
Receivables due from shareholders	2,766	—
Other assets	5,846	4,055
	25,205	29,842
Total non-current and current trade receivables and other assets	27,153	31,795

Summary of expected credit loss rate on total gross trade receivables and contract assets

in EUR k	Dec, 2019		Sep 30, 2020
Not past due	11,102		21,273
Past due 1-30 days	1,113		1,033
Past due 31-90 days	1,708		1,247
Past due more than 90 days	5,005		7,380
Total gross amount of trade receivables and contract assets	18,928		30,933
Expected credit loss rate
Not past due	0.3	%	0.7	%
Past due 1-30 days	1.0	%	5.9	%
Past due 31-90 days	1.2	%	10.1	%
Past due more than 90 days	45.4	%	65.3	%
Expected credit loss rate on total gross trade receivables and contract assets	12.3	%	16.6	%
Expected credit loss	2,335		5,146