Income Tax (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax [Abstract]

Schedule of Effective Income Tax Rate

The below table summarizes the computation of income tax expense for the year ended December 31, 2025, 2024 and 2023:

	Year Ended December 31,
	2025			2024			2023
Net income (loss) before taxes	€	(1,544,691	)	€	(4,481,601	)	€	(3,130,635	)
Add: permanent differences		955,187			2,539,999			886,178
Add (less): temporary differences		589,505			1,941,602			(68,819	)
Less: cancellation of negative tax base		-			-			-
Taxable income (loss)		-			-			(2,313,276	)
Tax rate at 25%		-			-			(93,022	)
Add (less): deferred income tax expenses (recovery)		(388,382	)		(1,144,601	)		(1,023,826	)
Income tax expense (recovery)	€	(388,382	)	€	(1,144,601	)	€	(1,116,848	)

Schedule of Effective Income Tax Rate

The following table provides a reconciliation between the statutory rate and the effective income tax rate, expressed as a percentage of income before income taxes:

	Year Ended December 31,
	2025			2024			2023
Tax at the statutory rate		25.0	%		25.0	%		25.0	%
Permanent differences		(15.4	)%		0.0	%		(7.1	)%
Temporary differences		(3.4	)%		(10.8	)%		0.6	%
Cancellation of negative tax basis		0.0	%		0.0	%		0.0	%
Tax Credit		0.0	%		0.0	%		0.0	%
Effective tax rate		6.2	%		14.2	%		18.5	%