The following tables shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy.
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Carrying amount |
|
Fair Value |
||||||||||||||
(€ in thousands) |
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Assets at |
|
Liabilities |
|
Total |
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|
FVTPL |
|
FVOCI |
|
amortized |
|
at amortized |
|
carrying |
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|
|
|
|
|
9/30/2021 |
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|
cost |
|
cost |
|
amount |
|
Level 1 |
|
Level 2 |
|
Level 3 |
|
Total |
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Total assets |
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12,596 |
|
5 |
|
18,591 |
|
— |
|
31,192 |
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| Current assets |
|
10,854 |
|
— |
|
18,591 |
|
— |
|
29,445 |
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| Cash and cash equivalents |
|
— |
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— |
|
8,777 |
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— |
|
8,777 |
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|
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| Financial assets |
|
10,854 |
|
— |
|
4,840 |
|
— |
|
15,694 |
|
10,854 |
|
— |
|
— |
|
10,854 |
| Bond funds |
|
10,854 |
|
— |
|
— |
|
— |
|
10,854 |
|
10,854 |
|
— |
|
— |
|
10,854 |
| Term deposit |
|
— |
|
— |
|
2,595 |
|
— |
|
2,595 |
|
— |
|
— |
|
— |
|
— |
| Restricted cash |
|
— |
|
— |
|
2,245 |
|
— |
|
2,245 |
|
— |
|
— |
|
— |
|
— |
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Trade receivables, net |
|
— |
|
— |
|
4,974 |
|
— |
|
4,974 |
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|
|
|
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| Non-current assets |
|
1,742 |
|
5 |
|
— |
|
— |
|
1,747 |
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|
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|
|
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| Financial assets |
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1,742 |
|
5 |
|
— |
|
— |
|
1,747 |
|
5 |
|
1,742 |
|
— |
|
1,747 |
| Derivative financial instruments |
|
1,742 |
|
— |
|
— |
|
— |
|
1,742 |
|
— |
|
1,742 |
|
— |
|
1,742 |
| Equity securities |
|
— |
|
5 |
|
— |
|
— |
|
5 |
|
5 |
|
— |
|
— |
|
5 |
|
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|
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|
|
|
|
|
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| Total liabilities |
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2,124 |
|
— |
|
— |
|
26,349 |
|
31,633 |
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| Current liabilities |
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— |
|
— |
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— |
|
3,445 |
|
3,946 |
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| Trade payables |
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— |
|
— |
|
— |
|
2,666 |
|
2,666 |
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| Financial liabilities |
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— |
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— |
|
— |
|
779 |
|
1,280 |
|
— |
|
— |
|
911 |
|
911 |
| Long-term debt |
|
— |
|
— |
|
— |
|
779 |
|
779 |
|
— |
|
— |
|
911 |
|
911 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
501 |
|
— |
|
— |
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— |
|
n/a |
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| Non-current liabilities |
|
2,124 |
|
— |
|
— |
|
22,904 |
|
27,687 |
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| Financial liabilities |
|
2,124 |
|
— |
|
— |
|
22,904 |
|
27,687 |
|
— |
|
2,124 |
|
28,154 |
|
30,278 |
| Derivative financial instruments |
|
2,124 |
|
— |
|
— |
|
— |
|
2,124 |
|
— |
|
2,124 |
|
— |
|
2,124 |
| Long-term debt |
|
— |
|
— |
|
— |
|
22,904 |
|
22,904 |
|
— |
|
— |
|
28,154 |
|
28,154 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
2,659 |
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— |
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— |
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— |
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n/a |
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Carrying amount |
|
Fair Value |
||||||||||||||
| (€ in thousands) |
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Assets at |
|
Liabilities |
|
Total |
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|
FVTPL |
|
FVOCI |
|
amortized |
|
at amortized |
|
carrying |
|
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|
|
| 12/31/2020 |
|
|
|
|
|
cost |
|
cost |
|
amount |
|
Level 1 |
|
Level 2 |
|
Level 3 |
|
Total |
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| Total assets |
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5,351 |
|
5 |
|
10,004 |
|
— |
|
15,360 |
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|
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|
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|
|
|
|
|
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|
|
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|
|
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| Current assets |
|
5,351 |
|
— |
|
10,004 |
|
— |
|
15,355 |
|
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|
|
|
|
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| Cash and cash equivalents |
|
— |
|
— |
|
5,324 |
|
— |
|
5,324 |
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|
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| Financial assets |
|
5,351 |
|
— |
|
— |
|
— |
|
5,351 |
|
2,984 |
|
2,367 |
|
— |
|
5,351 |
| Bond funds |
|
984 |
|
— |
|
— |
|
— |
|
984 |
|
984 |
|
— |
|
— |
|
984 |
| Bond funds (restricted) |
|
2,000 |
|
— |
|
— |
|
— |
|
2,000 |
|
2,000 |
|
— |
|
— |
|
2,000 |
| Derivative financial instruments |
|
2,367 |
|
— |
|
— |
|
— |
|
2,367 |
|
— |
|
2,367 |
|
— |
|
2,367 |
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|
|
|
|
|
|
| Trade receivables, net |
|
— |
|
— |
|
4,680 |
|
— |
|
4,680 |
|
|
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|
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|
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|
|
|
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| Non-current assets |
|
— |
|
5 |
|
— |
|
— |
|
5 |
|
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|
|
|
|
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| Financial assets |
|
— |
|
5 |
|
— |
|
— |
|
5 |
|
— |
|
— |
|
5 |
|
5 |
| Equity securities |
|
— |
|
5 |
|
— |
|
— |
|
5 |
|
— |
|
— |
|
5 |
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| Total liabilities |
|
808 |
|
— |
|
— |
|
25,108 |
|
29,040 |
|
|
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current liabilities |
|
808 |
|
— |
|
— |
|
20,606 |
|
21,726 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| Trade payables |
|
— |
|
— |
|
— |
|
1,956 |
|
1,956 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Financial liabilities |
|
808 |
|
— |
|
— |
|
18,650 |
|
19,770 |
|
— |
|
808 |
|
24,858 |
|
25,666 |
| Derivative financial instruments |
|
808 |
|
— |
|
— |
|
— |
|
808 |
|
— |
|
808 |
|
— |
|
808 |
| Long-term debt |
|
— |
|
— |
|
— |
|
18,650 |
|
18,650 |
|
— |
|
— |
|
24,858 |
|
24,858 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
312 |
|
— |
|
— |
|
— |
|
n/a |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Non-current liabilities |
|
— |
|
— |
|
— |
|
4,502 |
|
7,314 |
|
|
|
|
|
|
|
|
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|
|
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|
|
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|
|
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|
|
|
|
|
|
| Financial liabilities |
|
— |
|
— |
|
— |
|
4,502 |
|
7,314 |
|
— |
|
— |
|
4,203 |
|
4,203 |
| Long-term debt |
|
— |
|
— |
|
— |
|
4,502 |
|
4,502 |
|
— |
|
— |
|
4,203 |
|
4,203 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
2,812 |
|
— |
|
— |
|
— |
|
n/a |
