XML 90 R76.htm IDEA: XBRL DOCUMENT v3.22.1
PROPERTY, PLANT AND EQUIPMENT (Details)
12 Months Ended
Dec. 31, 2021
EUR (€)
agreement
Dec. 31, 2020
EUR (€)
agreement
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance € 112,719,000 € 34,947,000
Ending balance 240,018,000 112,719,000
Right of use assets – property plant and equipment (74,635,121)  
Charging stations and Roborace cash generating units    
Reconciliation of changes in property, plant and equipment [abstract]    
Impairment 3,916,361  
US    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment   € (23,770,000)
Impairment 932,693  
Number of lease agreements | agreement   4
UK    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment € (60,765,004)  
Number of leases cancelled | agreement 3  
Right-of-use assets cancelled € 2,869,267  
Gains (losses) arising from sale and leaseback transactions 1,096,778  
UK | Office and Factory Buildings    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment   € (24,683,000)
Spain    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment (11,483,107)  
Russia    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment (22,149,549)  
Germany    
Reconciliation of changes in property, plant and equipment [abstract]    
Impairment 1,824,188  
ISRAEL    
Reconciliation of changes in property, plant and equipment [abstract]    
Impairment 721,772  
Land and Buildings    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 87,269,000 20,396,000
Ending balance 160,674,000 87,269,000
Plant and machinery    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 15,632,000 10,284,000
Ending balance 25,947,000 15,632,000
Furniture & Fittings    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 4,293,000 2,672,000
Ending balance 4,598,000 4,293,000
Motor vehicles    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 383,000 62,000
Ending balance 296,000 383,000
Assets under Construction    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 5,142,000 1,533,000
Ending balance 48,503,000 5,142,000
Capitalised borrowing costs € 113,259  
Capitalisation rate of borrowing costs eligible for capitalisation 21.00%  
Cost    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance € 131,104,000 45,398,000
Additions 147,312,000 67,306,000
Disposals (1,222,000) (388,000)
Modification of lease 68,000 24,506,000
Cancellation of leases (3,586,000)  
Transfers 263,000 (1,812,000)
Foreign exchange differences 13,324,000 (5,482,000)
Additions through business combinations under common control   662,000
Additions through business combinations   914,000
Ending balance 287,263,000 131,104,000
Modification of lease 68,000 24,506,000
Cost | Land and Buildings    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 93,716,000 23,945,000
Additions 83,776,000 50,491,000
Disposals (122,000) 0
Modification of lease 68,000 24,506,000
Cancellation of leases (3,586,000)  
Transfers 788,000 (1,812,000)
Foreign exchange differences 8,619,000 (3,579,000)
Additions through business combinations under common control   0
Additions through business combinations   165,000
Ending balance 183,259,000 93,716,000
Right of use assets – property plant and equipment (173,004,035) (93,575,296)
Modification of lease 68,000 24,506,000
Cost | Plant and machinery    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 25,953,000 16,268,000
Additions 16,303,000 10,541,000
Disposals (926,000) (157,000)
Modification of lease 0 0
Cancellation of leases 0  
Transfers 2,975,000
Foreign exchange differences 2,372,000 (1,573,000)
Additions through business combinations under common control   139,000
Additions through business combinations   735,000
Ending balance 46,677,000 25,953,000
Modification of lease 0 0
Cost | Furniture & Fittings    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 5,691,000 3,536,000
Additions 1,617,000 2,460,000
Disposals (167,000) (231,000)
Modification of lease 0 0
Cancellation of leases 0  
Transfers 0
Foreign exchange differences 457,000 (209,000)
Additions through business combinations under common control   131,000
Additions through business combinations   4,000
Ending balance 7,598,000 5,691,000
Modification of lease 0 0
Cost | Motor vehicles    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 602,000 116,000
Additions 361,000 83,000
Disposals (7,000) 0
Modification of lease 0 0
Cancellation of leases 0  
Transfers 0
Foreign exchange differences 57,000 1,000
Additions through business combinations under common control   392,000
Additions through business combinations   10,000
Ending balance 1,013,000 602,000
Modification of lease 0 0
Cost | Assets under Construction    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 5,142,000 1,533,000
Additions 45,255,000 3,731,000
Disposals 0 0
Modification of lease 0 0
Cancellation of leases 0  
Transfers (3,500,000)
Foreign exchange differences 1,819,000 (122,000)
Additions through business combinations under common control   0
Additions through business combinations   0
Ending balance 48,716,000 5,142,000
Modification of lease 0 0
Depreciation/impairment    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance (18,385,000) (10,451,000)
Disposals 1,086,000 382,000
Modification of lease   1,114,000
Depreciation (22,682,000) (12,001,000)
Impairment 6,755,000 25,000
Impairment reversal 883,000  
Cancellation of leases 717,000  
Transfers 0 1,812,000
Foreign exchange differences (2,109,000) 963,000
Additions through business combinations under common control   (179,000)
Ending balance (47,245,000) (18,385,000)
Modification of lease   1,114,000
Depreciation/impairment | Land and Buildings    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance (6,447,000) (3,549,000)
Disposals 122,000 0
Modification of lease   1,114,000
Depreciation (13,141,000) (6,157,000)
Impairment 3,879,000 0
Impairment reversal 883,000  
Cancellation of leases 717,000  
Transfers 0 1,812,000
Foreign exchange differences (840,000) 333,000
Additions through business combinations under common control   0
Ending balance (22,585,000) (6,447,000)
Modification of lease   1,114,000
Depreciation/impairment | Plant and machinery    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance (10,321,000) (5,984,000)
Disposals 841,000 157,000
Modification of lease  
Depreciation (7,983,000) (4,984,000)
Impairment 2,310,000 25,000
Impairment reversal 0  
Cancellation of leases 0  
Transfers 124,000
Foreign exchange differences (1,081,000) 574,000
Additions through business combinations under common control   (59,000)
Ending balance (20,730,000) (10,321,000)
Modification of lease  
Depreciation/impairment | Furniture & Fittings    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance (1,398,000) (864,000)
Disposals 119,000 225,000
Modification of lease  
Depreciation (1,338,000) (788,000)
Impairment 177,000 0
Impairment reversal 0  
Cancellation of leases 0  
Transfers (58,000)
Foreign exchange differences (148,000) 54,000
Additions through business combinations under common control   (25,000)
Ending balance (3,000,000) (1,398,000)
Modification of lease  
Depreciation/impairment | Motor vehicles    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance (219,000) (54,000)
Disposals 4,000 0
Modification of lease  
Depreciation (220,000) (72,000)
Impairment 185,000 0
Impairment reversal 0  
Cancellation of leases 0  
Transfers (66,000)
Foreign exchange differences (31,000) 2,000
Additions through business combinations under common control   (95,000)
Ending balance (717,000) (219,000)
Modification of lease  
Depreciation/impairment | Assets under Construction    
Reconciliation of changes in property, plant and equipment [abstract]    
Beginning balance 0 0
Disposals 0 0
Modification of lease  
Depreciation 0 0
Impairment 204,000 0
Impairment reversal 0  
Cancellation of leases 0  
Transfers 0
Foreign exchange differences (9,000) 0
Additions through business combinations under common control   0
Ending balance (213,000) 0
Modification of lease  
Accumulated depreciation and amortisation [member] | Land and Buildings    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment 19,169,540 € 6,559,257
Accumulated impairment [member] | Land and Buildings    
Reconciliation of changes in property, plant and equipment [abstract]    
Right of use assets – property plant and equipment € 2,755,142