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Consolidated Statements of Financial Position - EUR (€)
Dec. 31, 2025
Dec. 31, 2024
Current    
Cash and cash equivalent € 493,129 € 2,384,625
Accounts receivable and other receivables 1,739,775 2,926,132
Inventories 3,444,184 1,951,822
Amount due from related parties 10,443,887 246,220
Prepaid expense 3,643,077 1,020,384
Investments 34,557 52,050
Total Current Assets 19,798,609 8,581,233
Non- Current Assets    
Property and equipment, net 214,966 273,862
Intangible assets, net 2,102,151 1,712,975
Right-of-use assets 21,444 35,311
Deferred tax assets 2,272,573 2,043,812
Total Assets 24,409,743 12,647,193
Current Liabilities    
Accounts payable and accrued liabilities 12,647,530 2,910,818
Accrued interest payable 355,711 14,901
Amount due to related parties 2,929,117 1,792,045
Lease liabilities - current portion 12,203 32,367
Bank loans - current portion 4,510,831 4,369,949
Debt bond - current portion 253,352 91,411
Total Current Liabilities 20,708,744 9,211,491
Non-Current Liabilities    
Lease liabilities 10,059 3,958
Deferred tax liabilities 30,595 33,339
Debt bond - noncurrent portion 2,060,705 774,471
Total Liabilities 22,810,103 10,023,259
Shareholders’ Equity    
Share Capital 2,754,285 2,754,285
Additional paid in capital 3,940,606 3,808,591
Reserve 1,411,846 1,411,846
Accumulated Deficit (6,507,097) (5,350,788)
Total Shareholders’ Equity 1,599,640 2,623,934
Total Liabilities and Shareholders’ Equity € 24,409,743 € 12,647,193