Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2024

Related Party Transactions [Abstract]

Schedule of Due from Related Parties

Due from related parties:

	Ultimate		Senior		Other group
	partner		partner		companies		Total
Credits pending collection	€	250	€	-	€	177,571	€	177,821
Long-term investment		-		-		2,550		2,550
Trade receivables		-		-		4,512		4,512
Total	€	250	€	-	€	184,633	€	184,883

Due from related parties:

	Ultimate		Senior		Other group
	partner		partner		companies		Total
Credits pending collection	€	-	€	-	€	175,771	€	175,771
Long-term investment		-		-		2,550		2,550
Trade receivables		-		-		1,422,952		1,422,952
Total	€	-	€	-	€	1,601,273	€	1,601,273

Schedule of Due to Related Parties

Due to related parties:

	Ultimate		Senior			Other group
	partner		partner			companies			Total
Credits pending to pay	€	-	€	(2,427,823	)	€	-		€	(2,427,823	)
Credits pending collection		-		-			(784	)		(784	)
Trade payable		-		(109,729	)		-			(109,729	)
Total	€	-	€	(2,537,552	)	€	(784	)	€	(2,538,336	)

Due to related parties:

	Ultimate		Senior			Other group
	partner		partner			companies			Total
Credits pending to pay	€	-	€	(3,800,000	)	€	-		€	(3,800,000	)
Credits pending collection		-		72,444			(784	)		71,660
Trade payable		-		(119,610	)		-			(119,610	)
Total	€	-	€	(3,847,166	)	€	(784	)	€	(3,847,950	)

Schedule of Transactions with Related Parties

Transactions with related parties during the six months ended June 30, 2024 and 2023 were summarized as follows:

	Senior		Other group
	partner		companies		Total
Sales	€	-	€	68,980	€	68,980
*Services received		467,410		-		467,410
Purchases		-		-		-
	€	467,410	€	68,980	€	536,390

* Comprised of selling and administrative–related parties of €426,545 and salaries and benefits–related parties of €40,865, which includes stock-based compensation of €32,911 relating to an RSU grant.

	Senior		Other group
	partner		companies		Total
Sales	€	-	€	184,362	€	184,362
Services received		508,590		-		508,590
	€	508,590	€	184,362	€	692,952