The following tables show 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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|
|
|
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|
6/30/2022 |
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|
cost |
|
cost |
|
amount |
|
Level 1 |
|
Level 2 |
|
Level 3 |
|
Total |
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|
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|
|
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|
|
|
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Total assets |
|
4,664 |
|
4 |
|
20,960 |
|
— |
|
25,628 |
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| Current assets |
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3,937 |
|
— |
|
20,960 |
|
— |
|
24,897 |
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| Cash and cash equivalents |
|
— |
|
— |
|
12,539 |
|
— |
|
12,539 |
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| Other financial assets |
|
3,937 |
|
— |
|
2,048 |
|
— |
|
5,985 |
|
— |
|
3,937 |
|
— |
|
3,937 |
| Derivative financial instruments |
|
3,937 |
|
— |
|
— |
|
— |
|
3,937 |
|
— |
|
3,937 |
|
— |
|
3,937 |
| Restricted cash |
|
— |
|
— |
|
2,048 |
|
— |
|
2,048 |
|
— |
|
— |
|
— |
|
— |
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| Trade receivables, net |
|
— |
|
— |
|
6,373 |
|
— |
|
6,373 |
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|
|
|
|
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|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
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| Non-current assets |
|
727 |
|
4 |
|
— |
|
— |
|
731 |
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|
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|
|
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|
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|
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| Other financial assets |
|
727 |
|
4 |
|
— |
|
— |
|
731 |
|
4 |
|
727 |
|
— |
|
731 |
| Derivative financial instruments |
|
727 |
|
— |
|
— |
|
— |
|
727 |
|
— |
|
727 |
|
— |
|
727 |
| Equity securities |
|
— |
|
4 |
|
— |
|
— |
|
4 |
|
4 |
|
— |
|
— |
|
4 |
|
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|
|
|
|
|
|
|
|
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| Total liabilities |
|
— |
|
— |
|
— |
|
27,370 |
|
30,352 |
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|
|
|
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| Current liabilities |
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— |
|
— |
|
— |
|
17,529 |
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18,362 |
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|
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|
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|
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| Trade payables |
|
— |
|
— |
|
— |
|
2,821 |
|
2,821 |
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| Other financial liabilities |
|
— |
|
— |
|
— |
|
14,708 |
|
15,541 |
|
— |
|
— |
|
14,493 |
|
14,493 |
| Current portion of long-term debt |
|
— |
|
— |
|
— |
|
14,708 |
|
14,708 |
|
— |
|
— |
|
14,493 |
|
14,493 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
833 |
|
— |
|
— |
|
— |
|
n/a |
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| Non-current liabilities |
|
— |
|
— |
|
— |
|
9,841 |
|
11,990 |
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| Other financial liabilities |
|
— |
|
— |
|
— |
|
9,841 |
|
11,990 |
|
— |
|
— |
|
9,029 |
|
9,029 |
| Long-term debt |
|
— |
|
— |
|
— |
|
9,841 |
|
9,841 |
|
— |
|
— |
|
9,029 |
|
9,029 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
2,133 |
|
— |
|
— |
|
— |
|
n/a |
| Security deposit |
|
— |
|
— |
|
— |
|
— |
|
16 |
|
— |
|
— |
|
— |
|
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 |
|
|
|
|
|
|
|
|
| 12/31/2021 |
|
|
|
|
|
cost |
|
cost |
|
amount |
|
Level 1 |
|
Level 2 |
|
Level 3 |
|
Total |
|
|
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|
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| Total assets |
|
13,525 |
|
4 |
|
18,131 |
|
— |
|
31,660 |
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|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
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| Current assets |
|
13,525 |
|
— |
|
18,131 |
|
— |
|
31,656 |
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|
|
|
|
|
|
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|
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|
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| Cash and cash equivalents |
|
— |
|
— |
|
7,027 |
|
— |
|
7,027 |
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| Other financial assets |
|
13,525 |
|
— |
|
4,997 |
|
— |
|
18,522 |
|
10,699 |
|
2,826 |
|
— |
|
13,525 |
| Bond funds |
|
10,699 |
|
— |
|
— |
|
— |
|
10,699 |
|
10,699 |
|
— |
|
— |
|
10,699 |
| Term deposit |
|
— |
|
— |
|
2,655 |
|
— |
|
2,655 |
|
— |
|
— |
|
— |
|
— |
| Restricted cash |
|
— |
|
— |
|
2,342 |
|
|
|
2,342 |
|
— |
|
— |
|
— |
|
— |
| Derivative financial instruments |
|
2,826 |
|
— |
|
— |
|
— |
|
2,826 |
|
— |
|
2,826 |
|
— |
|
2,826 |
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
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| Trade receivables, net |
|
— |
|
— |
|
6,107 |
|
— |
|
6,107 |
|
|
|
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|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| Non-current assets |
|
— |
|
4 |
|
— |
|
— |
|
4 |
|
|
|
|
|
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|
|
|
|
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|
|
|
|
|
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| Other financial assets |
|
— |
|
4 |
|
— |
|
— |
|
4 |
|
4 |
|
— |
|
— |
|
4 |
| Equity securities |
|
— |
|
4 |
|
— |
|
— |
|
4 |
|
4 |
|
— |
|
— |
|
4 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| Total liabilities |
|
516 |
|
— |
|
— |
|
26,672 |
|
30,414 |
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current liabilities |
|
— |
|
— |
|
— |
|
16,879 |
|
17,476 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Trade payables |
|
— |
|
— |
|
— |
|
2,594 |
|
2,594 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other financial liabilities |
|
— |
|
— |
|
— |
|
14,285 |
|
14,882 |
|
— |
|
— |
|
15,362 |
|
15,362 |
| Current portion of long-term debt |
|
— |
|
— |
|
— |
|
14,285 |
|
14,285 |
|
— |
|
— |
|
15,362 |
|
15,362 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
597 |
|
— |
|
— |
|
— |
|
n/a |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Non-current liabilities |
|
516 |
|
— |
|
— |
|
9,793 |
|
12,938 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other financial liabilities |
|
516 |
|
— |
|
— |
|
9,793 |
|
12,938 |
|
— |
|
516 |
|
13,826 |
|
14,342 |
| Derivative financial instruments |
|
516 |
|
— |
|
— |
|
— |
|
516 |
|
— |
|
516 |
|
— |
|
516 |
| Long-term debt |
|
— |
|
— |
|
— |
|
9,793 |
|
9,793 |
|
— |
|
— |
|
13,826 |
|
13,826 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
2,613 |
|
— |
|
— |
|
— |
|
n/a |
| Security deposit |
|
— |
|
— |
|
— |
|
— |
|
16 |
|
— |
|
— |
|
— |
|
n/a |
