7. Financial instruments
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 |
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Fair Value |
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(€ in thousands) |
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Assets at |
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Liabilities |
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Total |
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FVTPL |
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FVOCI |
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amortized |
|
at amortized |
|
carrying |
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6/30/2023 |
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|
cost |
|
cost |
|
amount |
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Level 1 |
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Level 2 |
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Level 3 |
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Total |
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Total assets |
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— |
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4 |
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17,771 |
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— |
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17,775 |
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| Current assets |
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— |
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— |
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17,771 |
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— |
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17,771 |
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| Cash and cash equivalents |
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— |
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— |
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7,181 |
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— |
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7,181 |
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| Other financial assets |
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— |
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— |
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4,832 |
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— |
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4,832 |
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— |
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— |
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— |
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— |
| Term deposit |
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— |
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— |
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1,846 |
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— |
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1,846 |
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— |
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— |
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— |
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— |
| Restricted cash |
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— |
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— |
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2,986 |
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— |
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2,986 |
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— |
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— |
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— |
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— |
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| Trade receivables, net |
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— |
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— |
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5,758 |
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— |
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5,758 |
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| Non-current assets |
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— |
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4 |
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— |
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— |
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4 |
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| Other financial assets |
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— |
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4 |
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— |
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— |
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4 |
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4 |
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— |
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— |
|
4 |
| Equity securities |
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— |
|
4 |
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— |
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— |
|
4 |
|
4 |
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— |
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— |
|
4 |
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| Total liabilities |
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854 |
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— |
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— |
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4,608 |
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24,610 |
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| Current liabilities |
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— |
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— |
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— |
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2,157 |
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3,031 |
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| Trade payables |
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— |
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— |
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— |
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1,994 |
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1,994 |
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| Other financial liabilities |
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— |
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— |
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— |
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163 |
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1,037 |
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— |
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— |
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160 |
|
160 |
| Current portion of long-term debt |
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— |
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— |
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— |
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163 |
|
163 |
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— |
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— |
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160 |
|
160 |
| Lease liability |
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— |
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— |
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— |
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— |
|
874 |
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— |
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— |
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— |
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n/a |
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| Non-current liabilities |
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854 |
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— |
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— |
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2,451 |
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21,579 |
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| Other financial liabilities |
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854 |
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— |
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— |
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2,451 |
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21,579 |
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— |
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— |
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3,280 |
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3,280 |
| Derivative financial instruments |
|
854 |
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— |
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— |
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— |
|
854 |
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— |
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— |
|
854 |
|
854 |
| Long-term debt |
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— |
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— |
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— |
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2,451 |
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2,451 |
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— |
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— |
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2,426 |
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2,426 |
| Lease liability |
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— |
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— |
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— |
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— |
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18,258 |
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— |
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— |
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— |
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n/a |
| Security deposit |
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— |
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— |
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— |
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— |
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16 |
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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 |
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Liabilities |
|
Total |
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FVTPL |
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FVOCI |
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amortized |
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at amortized |
|
carrying |
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| 12/31/2022 |
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|
cost |
|
cost |
|
amount |
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Level 1 |
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Level 2 |
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Level 3 |
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Total |
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| Total assets |
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— |
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4 |
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21,271 |
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— |
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21,275 |
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| Current assets |
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— |
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— |
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20,331 |
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— |
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20,331 |
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| Cash and cash equivalents |
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— |
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— |
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12,119 |
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— |
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12,119 |
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| Other financial assets |
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— |
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— |
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2,047 |
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— |
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2,047 |
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— |
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— |
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— |
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— |
| Restricted cash |
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— |
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— |
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2,047 |
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2,047 |
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— |
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— |
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— |
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— |
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| Trade receivables, net |
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— |
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— |
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6,165 |
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— |
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6,165 |
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| Non-current assets |
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— |
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4 |
|
940 |
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— |
|
944 |
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| Other financial assets |
|
— |
|
4 |
|
940 |
|
— |
|
944 |
|
4 |
|
— |
|
— |
|
4 |
| Equity securities |
|
— |
|
4 |
|
— |
|
— |
|
4 |
|
4 |
|
— |
|
— |
|
4 |
| Restricted cash |
|
— |
|
— |
|
940 |
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— |
|
940 |
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| Total liabilities |
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— |
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— |
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— |
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2,837 |
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22,587 |
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| Current liabilities |
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— |
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— |
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— |
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2,789 |
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3,844 |
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| Trade payables |
|
— |
|
— |
|
— |
|
2,683 |
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2,683 |
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| Other financial liabilities |
|
— |
|
— |
|
— |
|
106 |
|
1,161 |
|
— |
|
— |
|
106 |
|
106 |
| Current portion of long-term debt |
|
— |
|
— |
|
— |
|
106 |
|
106 |
|
— |
|
— |
|
106 |
|
106 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
1,055 |
|
— |
|
— |
|
— |
|
n/a |
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| Non-current liabilities |
|
— |
|
— |
|
— |
|
48 |
|
18,743 |
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| Other financial liabilities |
|
— |
|
— |
|
— |
|
48 |
|
18,743 |
|
— |
|
— |
|
45 |
|
45 |
| Long-term debt |
|
— |
|
— |
|
— |
|
48 |
|
48 |
|
— |
|
— |
|
45 |
|
45 |
| Lease liability |
|
— |
|
— |
|
— |
|
— |
|
18,679 |
|
— |
|
— |
|
— |
|
n/a |
| Security deposit |
|
— |
|
— |
|
— |
|
— |
|
16 |
|
— |
|
— |
|
— |
|
n/a |
