Spark Networks SE (LOVLY) 6-K 30 Aug 18 2018 FY Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Spark Networks SE
Entity Central Index Key	1,705,338
Current Fiscal Year End Date	--12-31
Document Type	6-K
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - EUR (€) € in Thousands	Jun. 30, 2018	Dec. 31, 2017
ASSETS
Non-current assets	€ 49,163	€ 47,148
Intangible assets	35,772	35,136
Internally generated software	3,083	3,503
Licenses and domains	138	128
Brands and trademarks	4,918	4,917
Intangible assets under development	2,291	1,090
Other intangible assets	1,586	2,314
Goodwill	23,756	23,184
Property, plant and equipment	2,194	2,082
Leasehold improvements	157	186
Other and office equipment	346	373
Property, plant and equipment under construction	1,691	1,523
Other non-current financial assets	94	23
Other non-current non-financial assets	41	0
Non-current tax receivable	440	0
Deferred tax assets	10,622	9,907
Current assets	22,119	22,034
Current trade and other receivables	13,683	13,820
Trade receivables	6,589	6,814
Other current financial assets	2,725	3,156
Other assets	4,369	3,850
Current tax receivable	383	0
Cash and cash equivalents	8,053	8,214
TOTAL ASSETS	71,282	69,182
SHAREHOLDER'S EQUITY AND LIABILITIES
Shareholder's equity	21,076	19,477
Subscribed capital	1,317	1,317
Capital reserves	49,019	48,877
Share-based payment reserve	4,524	2,747
Accumulated deficit	(33,728)	(32,581)
Accumulated other comprehensive income	(56)	(883)
Non-current liabilities	10,927	765
Non-current borrowings	10,129	0
Other non-current provisions	17	17
Other non-current financial liabilities	25	0
Deferred tax liabilities	745	725
Non-current contract liabilities	11	23
Current liabilities	39,279	48,940
Current borrowings	3,873	5,850
Other current provisions	1,126	1,159
Current trade and other payables	12,568	21,291
Trade payables	10,177	11,489
Other current financial liabilities	442	6,515
Other liabilities	1,949	3,287
Current income tax liabilities	409	286
Current contract liabilities	21,303	20,354
TOTAL SHAREHOLDER'S EQUITY AND LIABILITIES	€ 71,282	€ 69,182

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Continuing operations
Revenue (Note 3.3)	€ 53,014	€ 42,116
Cost of revenue	(37,350)	(29,039)
Gross profit	15,664	13,077
Other income	24	49
Other operating expenses	(17,511)	(15,100)
Sales and marketing expenses	(2,457)	(2,765)
Customer service expenses	(2,348)	(2,195)
Technical operations and development expenses	(3,374)	(2,764)
General and administrative expenses	(9,332)	(7,376)
Operating loss	(1,823)	(1,974)
Interest income and similar income	214	73
Interest expense and similar charges	(778)	(419)
Net finance expenses	(564)	(346)
Loss before taxes	(2,387)	(2,320)
Income tax benefit	1,240	616
Net loss	(1,147)	(1,704)
Other comprehensive income	827	0
Total comprehensive loss	€ (320)	€ (1,704)
Net (loss) earnings per share
Basic earnings/(loss) per share (In euro per share) (Note 4.13)	€ (0.89)	€ (68.16)
Diluted earnings/(loss) per share (In euro per share) (Note 4.13)	€ (0.89)	€ (68.16)

Consolidated Statement of Share

Consolidated Statement of Shareholder's Equity - EUR (€) € in Thousands	Total	Subscribed capital	Treasury share reserves	Other capital reserves	Share-based payment reserve	Accumulated deficit	Accumulated other comprehensive income
Beginning balance at Dec. 31, 2016	€ (24,723)	€ 25			€ 2,259	€ (27,007)
Net loss	(1,704)					(1,704)
Total comprehensive loss	(1,704)					(1,704)
Share-based compensation	376				376
Ending balance at Jun. 30, 2017	(26,051)	25			2,635	(28,711)
Beginning balance at Dec. 31, 2017	19,477	1,317	€ (24)	€ 48,901	2,747	(32,581)	€ (883)
Net loss	(1,147)					(1,147)
Total comprehensive loss	(320)					(1,147)	827
Share-based compensation	1,777				1,777
Currency translation adjustment	827						827
Issuance of new shares	142		2	140
Ending balance at Jun. 30, 2018	€ 21,076	€ 1,317	€ (22)	€ 49,041	€ 4,524	€ (33,728)	€ (56)

Consolidated Statements of Cash

Consolidated Statements of Cash Flow - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Statement of cash flows [abstract]
Profit/(loss) for the year	€ (1,147)	€ (1,704)
Non-cash items:
Depreciation of property, plant, and equipment	116	98
Amortization of intangible assets	1,521	1,407
Impairment of intangible assets	0	25
Net finance expenses	564	346
Foreign currency gains and losses	(70)	(85)
Share-based compensation	1,777	376
Change in operating assets and liabilities:
Change in contract liabilities	858	322
Changes in tax positions	(573)	(712)
Change in provisions	(62)	(639)
Change in other operating assets and liabilities	84	17
Changes in working capital:
Change in current trade and other receivables	(629)	421
Change in current trade and other payables	(2,956)	1,798
Cash inflow (outflow) from operating activities	(517)	1,670
Interest paid	(221)	(261)
Net cash inflow (outflow) from operating activities	(738)	1,409
Expenditure for investments in intangible assets	(1,473)	(728)
Expenditure for investments in property, plant and equipment	(226)	(973)
Settlement of contingent consideration in connection with a business combination	0	(295)
Proceeds from the disposal of discontinued operations	0	250
Cash inflow (outflow) from investing activities	(1,699)	(1,746)
Proceeds from stock option exercises	139	0
Proceeds from bank loans	14,910	0
Repayment of bank loans	(938)	(5)
Settlement of deferred compensation in connection with a business combination	0	(1,000)
Payments directly related to loan facility	(60)	0
Repayment of shareholder loans	(6,157)	0
Cash merger consideration payments to Affinitas shareholders	(5,730)	0
Cash inflow (outflow) from financing activities	2,164	(1,005)
Change in cash and cash equivalents	(273)	(1,342)
Cash and cash equivalents at January 1	8,214	8,064
Effects of exchange rate fluctuations on cash	112	0
Cash and cash equivalents at June 30	€ 8,053	€ 6,722

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Disclosure Of Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	Description of Business and Summary of Significant Accounting Policies 1.1 Reporting Entity Spark Networks SE (“Spark Networks” or the “Company”) is domiciled in Germany. The Company’s office is located at Kohlfurter Str. 41/43, 10999 Berlin, registered with the commercial register (Handelsregister) of the local court (Amtsgericht) of Munich, Germany, under HRB 232591. The Group consists of Spark Networks SE (“Spark Networks”) and its consolidated subsidiaries. The Group is a global operator of online dating websites and targets professionals and university-educated singles who are looking for a serious, long-term relationship. The Group reports two reportable segments – North America and International – and operates a portfolio of premium brands including EliteSingles, Jdate, Christian Mingle, SilverSingles, eDarling, JSwipe, and AttractiveWorld in 29 countries and 15 languages. The American Depositary Shares (“ADSs”) of Spark Networks SE, each representing one-tenth of an ordinary share, €1.00 nominal value per share, of Spark Networks SE, are publicly listed on the NYSE American exchange under the ticker symbol “LOV.” The Group was formed in 2017 through the merger of Affinitas GmbH (“Affinitas”) and Spark Networks, Inc. (“Spark”) with Affinitas as the accounting acquirer and, therefore, the accounting predecessor of Spark Networks. As such, these unaudited condensed interim consolidated financial statements are presented using the pre-combination book values (including comparatives) from the unaudited condensed interim consolidated financial statements of Affinitas. The merger with Spark, which became effective on November 2, 2017, is accounted for as a business combination using the acquisition method. 1.2 Basis of Accounting These unaudited condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These unaudited condensed interim consolidated financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting, and should be read in conjunction with the Group’s last annual consolidated financial statements as of and for the year ended December 31, 2017, included in the Company’s Annual Report on Form 20-F for the year ended December 31, 2017 (the “2017 Form 20-F”), filed with the Securities and Exchange Commission on April 25, 2018, as amended. These unaudited condensed interim consolidated financial statements do not include all of the information required for a complete set of IFRS financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements. With the exception of the standards, interpretations, and amendments of standards and interpretations that are effective for the first time in the financial year (see Note 1.6 – New standards, interpretations and amendments to standards and interpretations ) and the treatment of income tax expenses in accordance with IAS 34, the accounting policies adopted are consistent with those of the previous financial year as of and for the year ended December 31, 2017, as disclosed in the 2017 Form 20-F. These unaudited condensed interim consolidated financial statements were authorized for issue by the Company’s management board on August 28, 2018. 1.3 Functional and presentation currency These unaudited condensed interim consolidated financial statements are presented in euro, which is the Group's presentation currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. The financial statements of the Group's foreign subsidiaries are prepared using the local currency as the subsidiary's functional currency. The Group translates the assets and liabilities into euro using period-end rates of exchange, and revenue and expenses using average rates of exchange for the period. The resulting translations gain or loss is included in accumulated other comprehensive loss and is excluded from net loss. 1.4 Use of judgments and estimates In preparing these unaudited condensed interim consolidated financial statements, management has made judgments, estimates and assumptions that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. The significant judgments made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those that applied to the consolidated financial statements as of and for the year ended December 31, 2017, as disclosed in the 2017 Form 20-F. 1.5 Basis of measurement These unaudited condensed interim consolidated financial statements have been prepared on the historical cost basis. 1.6 New standards, interpretations and amendments to standards and interpretations A number of new standards and amendments to standards are effective for annual periods beginning after January 1, 2019 and earlier application is permitted; however, the Group has not early adopted the following new or amended standards in preparing these unaudited condensed interim consolidated financial statements. Standard interpretation IFRS16 Leases Amendments to IAS 19 Amendments to 'Plan Amendment, Curtailment or Settlement' Amendments to IAS 28 Amendments to 'Long-term Interest in Associates and Joint Ventures' - Clarifications Amendments to IFRS 9 Amendments to 'Prepayment Features with Negative Compensation' - Clarifications Annual Improvements Annual improvements to IFRS standards 2015-2017 cycle (IFRS 3 Business Combinations , IFRS 11 Joint Arrangements , IAS 12 Income Taxes , IAS 23 Borrowing Costs ) IFRIC 23 Uncertainty over Income Tax Treatments None of these standards, amendments to standards, or new interpretations are expected to have a significant effect on the unaudited condensed interim consolidated financial statements of the Group (except those discussed below). The following standards are effective for periods starting after July 1, 2018, which may have an effect on the unaudited condensed interim consolidated financial statements of the Group: IFRS 16 Leases IFRS 16 introduces a single, on-balance sheet lease accounting model for lessees. A lessee recognizes a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments. There are optional exemptions for short-term leases and leases of low value items. Lessor accounting remains similar to the current standard – i.e. lessors continue to classify leases as finance or operating leases. IFRS 16 replaces existing leases guidance including IAS 17 Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC-15 Operating Leases—Incentives and SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease. The standard is effective for annual periods beginning on or after January 1, 2019. Early adoption is permitted for entities that apply IFRS 15 Revenue from Contracts with Customers at or before the date of initial application of IFRS 16. Management has assessed the impact of the guidance and expects an immaterial negative impact on its operating results and an increase in its assets and liabilities in the Consolidated Balance Sheet of approximately €1,300 thousand . The following standards were effective for annual periods starting on January 1, 2018, and were adopted by Group for the first time in the unaudited interim consolidated financial statements: IFRS 15 Revenue from Contracts with Customers IFRS 15 establishes a comprehensive framework for determining whether, how much, and when revenue is recognized. It replaces existing revenue recognition guidance, including IAS 18 Revenue, IAS 11 Construction Contracts, and IFRIC 13 Customer Loyalty Programs. IFRS 15 is effective for annual periods beginning on or after January 1, 2018. The Group adopted IFRS 15 as of January 1, 2018 for the first time applying the modified retrospective approach. Under the modified retrospective approach, the Group applied the new standards to all new contracts initiated on/after the effective date, and, for contracts which have remaining obligations as of the effective date, the Group entered an adjustment, if any, to the opening balance of retained earnings account. There is no cumulative impact to the Group’s retained earnings at January 1, 2018 from the adoption of IFRS 15. Revenue Recognition According to IFRS 15, the Group accounts for a contract when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when control of the promised services is transferred to our customers, and in an amount that reflects the consideration the Group is contractually due in exchange for those services. The Company’s revenue is primarily derived directly from users in the form of recurring subscriptions. Subscription revenue is presented net of refunds and gross of credit card chargebacks. Subscribers pay in advance, primarily by credit card or through mobile app stores, and subject to certain conditions identified in our terms and conditions. Revenue is initially deferred and is recognized using the straight-line method over the terms of the applicable subscription period, which primarily range from one to twelve months. As permitted under the practical expedient available under IFRS 15, the Company does not disclose the value of unsatisfied performance obligations for contracts with an original duration of one year or less. The objective of determining the transaction price is to estimate the amount of consideration the Group is due in exchange for services, including amounts that are variable. The Company determines the total transaction price, including an estimate of any variable consideration, at contract inception and reassesses this estimate each reporting period. The Company excludes from the measurement of transaction price all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of revenue or cost of revenue. For contracts that have an original duration of one year or less, the Company uses the practical expedient available under IFRS 15 applicable to such contracts and does not consider the time value of money or disclose the transaction price allocated to unfulfilled performance obligations as of the end of the reporting period. Contract Balances The contract liability balance consists of advance payments that are received or due in advance of the Company's performance. The Company’s liabilities are reported on a contract by contract basis at the end of each reporting period. The Company generally classifies deferred revenue as current when the term of the applicable subscription period or expected completion of our performance obligation is one year or less. At January 1, 2018, the current deferred income balance of €20,354 thousand was reclassified to the newly created financial statement caption contract liability. The non-current deferred income balance of €23 thousand was reclassified to the newly created financial statement caption non-current contract liability. Furthermore, the Group recognized a refund liability for estimated refunds resulting from the customer’s statutory right to revoke contracts for a specified period after the contract signing date. At January 1, 2018, the Group reclassified €120 thousand from the financial statement caption other current provisions to the financial statement caption other financial liabilities. IFRS 9 Financial Instruments IFRS 9 replaces the provisions of IAS 39 Financial Instruments: Recognition and Measurement ("IAS 39") that relate to the recognition, classification and measurement of financial assets and financial liabilities, derecognition of financial instruments, impairment of financial assets, and hedge accounting. The Group has adopted IFRS 9 as issued by the IASB in July 2014 with a date of transition of January 1, 2018. The adoption of IFRS 9 has resulted in changes in our accounting policies for recognition, classification, and measurement of financial assets and financial liabilities and impairment of financial assets. As permitted by the transition provisions of IFRS 9, the Group elected not to restate the comparative figures and recognize any adjustment to carrying amounts of financial assets and liabilities to the opening balance of retained earnings. Accordingly, there is no cumulative impact to the Group’s retained earnings at January 1, 2018 from the adoption of IFRS 9. IFRS 9 also significantly amends other standards dealing with financial instruments such as IFRS 7 Financial Instruments: Disclosures . Since comparative amounts were not restated, the comparative period disclosures repeat those disclosures made in the prior year. Consequently, for notes disclosures, the consequential amendment to IFRS 7 disclosures has only been applied to the current period. Prior to January 1, 2018, the Group applied IFRS 39 and classified its financial assets and financial liabilities in the following measurement categories: • Loans and Receivables (LaR) • Other Financial Liabilities (OFL) • Liabilities designated at Fair Value (LdaFV) From January 1, 2018, the Group applied IFRS 9 and classified its financial assets and financial liabilities in the following measurement categories: • Fair value through profit or loss (FVPL) • Fair value through other comprehensive income (FVOCI); or • Amortized cost (AC) Classification and subsequent measurement of financial assets depends on: • The Group’s business model for managing the asset; and • The cash flow characteristics of the asset Based on these factors, the Group classifies its financial assets into one of the following three measurement categories: • Amortized costs: Assets that are held for collection of contractual cash flows where cash flows represent solely payments of principal interest (SPPI), and that are not designated at FVPL, are measured at amortized cost. The carrying amount of these assets is adjusted by any expected credit loss allowance recognized accordingly. Interest income from these financial assets is included in “interest and similar income” using the effective interest rate method. • Fair value through other comprehensive income (FVOCI): Financial assets that are held for collection of contractual cash flows and for selling the assets, where the assets cash flows represent solely payments of principal and interest, and that are not designated at FVPL, are measured at fair value through other comprehensive income (FVOCI). Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange gains and losses on the instruments amortized cost which are recognized in profit or loss. When the financial asset is derecognized, the cumulative gain or loss previously recognized in OCI is reclassified from equity to profit or loss and recognized in “Net investment income.” Interest income from these financial assets is included in “Interest Income” using the effective interest rate method. • Fair value through profit or loss: Assets that do not meet the criteria for amortized cost or FVOCI are measured at fair value through profit or loss. A gain or loss on debt investment that is subsequently measured at fair value through profit or loss and is not part of a hedging relationship is recognized in the profit or loss and presented in the profit or loss statement within “Net trading income” in the period in which it arises, unless it arises from debt instruments that were designated at fair value or which are not held for trading. The Group's financial liabilities satisfy the conditions for classification at amortized cost. The following table shows the classification of financial assets and liabilities in accordance with IFRS 9: January 1, 2018 (in € thousands) Classification pursuant to IAS 39 Carrying amount Classification pursuant to IFRS 9 Carrying amount Deposits LaR 20 AC 20 Other receivables LaR 3 AC 3 Other non-current financial assets 23 23 Trade receivables LaR 6,814 AC 6,814 Deposits LaR 2,099 AC 2,099 Other receivables LaR 1,057 AC 1,057 Other current financial assets 3,156 3,156 Cash and cash equivalents LaR 8,214 AC 8,214 Total financial assets 18,207 18,207 Borrowings OFL 5,850 AC 5,850 Trade payables OFL 11,489 AC 11,489 Other liabilities OFL 6,515 AC 6,515 Other current financial liabilities 6,515 6,515 Total financial liabilities 23,854 23,854 Credit risk The Company is exposed to credit risk if counterparties fail to make payments as they fall due in respect of payment of trade receivables specifically relating to receivables from chargebacks The Company considers the probability of default upon initial recognition of asset and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. To assess whether there is a significant increase in credit risk the Company compares the risk of a default occurring on the asset as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable and supportive forwarding-looking information. Macroeconomic information (such as market interest rates or growth rates) is incorporated as part of the internal rating model.

Basis of consolidation

Basis of consolidation	6 Months Ended
	Jun. 30, 2018
Disclosure Of Basis Of Consolidation [Abstract]
Basis of consolidation	Basis of Consolidation 2.1 Group Composition The unaudited condensed interim consolidated financial statements comprise the following fully consolidated subsidiaries: Entity Equity Share as of June 30, 2017 Equity Share as of December 31, 2017 and June 30, 2018 Spark Networks Services GmbH (previously, Affinitas GmbH) 100% 1 100% 1 Samadhi SAS (acquired on September 30, 2016) 100% 100% Spark Networks, Inc. (acquired on November 2, 2017) 100% Spark Networks Limited (acquired on November 2, 2017) 100% LOV USA, LLC (acquired on November 2, 2017) 100% Spark Networks USA, LLC (acquired on November 2, 2017) 100% Spark Networks (Israel) Limited (acquired on November 2, 2017) 100% JDate Limited (acquired on November 2, 2017) 100% HurryDate, LLC (acquired on November 2, 2017) 100% MingleMatch, Inc. (acquired on November 2, 2017) 100% Kizmeet, Inc. (acquired on November 2, 2017) 100% Reseaux Spark Canada Ltd. (acquired on November 2, 2017) 100% SocialNet, Inc. (acquired on November 2, 2017) 100% SN Events, Inc. (acquired on November 2, 2017) 100% SN Holdco, LLC (acquired on November 2, 2017) 100% Smooch Labs, Inc. (acquired on November 2, 2017) 100% 1 In the previous year’s unaudited condensed interim consolidated financial statements, Affinitas GmbH was the parent of the Group. As predecessor of Spark Networks SE, Affinitas’ consolidated financials are carried forward.

Notes on the consolidated state

Notes on the consolidated statements of operations	6 Months Ended
	Jun. 30, 2018
Disclosure Of Income Statement [Abstract]
Notes on the consolidated statements of operations and comprehensive loss	Notes on the Consolidated Statements of Operations and Comprehensive Loss 3.1 Operating segments Basis for segmentation The management board of Spark Networks is the Group’s chief operating decision maker (“CODM”). In line with the management approach, the operating segments were identified on the basis of the Group's internal reporting. Internal reporting is the basis for the allocation of resources and the evaluation of the performance of the operating segments by the management board. On this basis, the Group’s business activity is segmented according to the countries it operates in. The performance of the operating segments is measured on the basis of revenue and direct marketing costs only. Due to the Group’s integrated business structure, costs and expenses other than direct marketing expenses are not allocated to the individual reportable segments. As such, the Group does not measure operating profit or loss by segment for internal reporting purposes. Assets are not allocated to the different business segments for internal reporting purposes. In particular, for internal management reporting purposes, the CODM reviews cash collections from customers and the related estimates of the resulting recognized revenue before deductions for the reversal of adjustments to revenue in connection with the amortization of the fair value adjustment of contract liabilities from the Spark Merger and Samadhi Acquisition. In addition, when making operating decisions and assessing performance, the CODM only reviews direct marketing costs excluding personnel-related and certain other expenses, which are being presented as direct marketing costs in the IFRS consolidated statement of comprehensive income/loss. Information about reportable segments While the CODM receives separate information for each country, all countries other than the USA and Canada (together, North America) have been aggregated into one reportable segment as the business model and long-term margin expectations are similar. This means that the Group reports the two reportable segments as North America and International. Following the Affinitas / Spark Merger, internal management reporting was adjusted to reflect the new group composition. The segment report for the comparative period was restated to reflect the current management approach. Reconciliation of reportable segment profit or loss: Six months ended June 30, 2018 (in € thousands) North America International Total Revenue 22,939 30,075 53,014 Direct marketing expenses (14,585 ) (18,000 ) (32,585 ) Contribution margin 8,354 12,075 20,429 Cost of revenue Data center expenses (1,545 ) Credit card fees (1,087 ) Mobile application processing fees (2,133 ) Gross profit 15,664 Other income 24 Other operating expenses Sales and marketing expenses (2,457 ) Customer service expenses (2,348 ) Technical operations and development expenses (3,374 ) General and administrative expenses (9,332 ) Operating loss (1,823 ) Interest income and similar income 214 Interest expense and similar charges (778 ) Net finance expenses (564 ) Loss before taxes (2,387 ) Income tax benefit 1,240 Net loss (1,147 ) Revenue realized over time 22,939 30,075 53,014 Six months ended June 30, 2017 (in € thousands) North America International Total Revenue 11,155 30,961 42,116 Direct marketing expenses (9,395 ) (18,095 ) (27,490 ) Contribution margin 1,760 12,866 14,626 Cost of revenue Data center expenses (154 ) Credit card fees (762 ) Mobile application processing fees (633 ) Gross profit 13,077 Other income 49 Other operating expenses Sales and marketing expenses (2,765 ) Customer service expenses (2,195 ) Technical operations and development expenses (2,764 ) General and administrative expenses (7,376 ) Operating loss (1,974 ) Interest income and similar income 73 Interest expense and similar charges (419 ) Net finance expenses (346 ) Loss before taxes (2,320 ) Income tax benefit 616 Net loss (1,704 ) Revenue realized over time 11,155 30,961 42,116 3.2 Seasonality of operations The Group’s business underlies a certain degree of seasonality. Higher operating profits are usually expected in the second half of the year rather than in the first six months as there are usually higher marketing expenses in the first six months, while revenue is at a similar level in the first and second half of the year. This information is provided to allow for a better understanding of the results, however, management has concluded that this is not "highly seasonal" in accordance with IAS 34. 3.3 Revenue Six months ended June 30, in € thousands 2018 2017 Subscription revenue 52,537 42,116 Advertising revenue 477 — Total Revenue 53,014 42,116 Impairment losses recognized on accounts receivable 1,646 2,931 No revenue was realized during the six months ended June 30, 2018 from performance obligations satisfied in prior periods. 3.4 Share-based payment arrangements Share-based payment expense reflected in our unaudited condensed interim consolidated financial statements consists of expense related to equity-based compensation plans that were independently established by Affinitas in 2013 and Spark in 2007 before the Affinitas / Spark Merger, in addition to an equity compensation plan established by Spark Networks following the close of the Merger. Share-based payment expense incurred in periods prior to the close of the Affinitas / Spark Merger resulted solely from share-based compensation granted by Affinitas. Share-based payment arrangements operated by Affinitas prior to the Affinitas / Spark Merger As the Affinitas / Spark Merger was considered a Liquidity Event, all unvested options as of the merger date will vest in November 2018 to the extent outstanding at such time. For the period ended June 30, 2018, the total share-based payment expense recognized for the equity-settled options granted under the plans operated by Affinitas prior to the merger amounted to €250 thousand . Share-based payment arrangements operated by Spark Networks following the Affinitas / Spark Merger In 2017, options were granted under the Spark Networks virtual stock option plan established in November 2017 ("VSOP 2017"). In March 2018, Networks SE established a revised Virtual Stock Option Plan (“VSOP 2018”) for selected executives and employees of Spark Networks SE and its subsidiaries. The VSOP 2018 replaces the VSOP 2017. Under the VSOP 2018, the graded vesting schedule for the VSOP 2017 options decreased from nine vesting periods (tranches) to five vesting periods (tranches). The incremental fair value resulting from this modification will be recognized over the remaining modified vesting period. The terms and conditions of the revised VSOP 2018 also apply to the 908,608 options granted under the VSOP 2017. In addition, 503,026 new virtual stock options have been granted under the VSOP 2018. For the period ended June 30, 2018, the total share-based payment expense recognized for the equity-settled options granted under the VSOP 2018 amounted to €1,469 thousand . Share-based payment arrangements operated by Spark prior to the Affinitas / Spark Merger As the Affinitas / Spark Merger was considered a change in control, all unvested Spark options vested by May 2018 to the extent outstanding at such time. For the period ended June 30, 2018, the total share-based compensation recognized for the equity-settled options granted under the plans operated by Spark prior to the merger amounted to €58 thousand . 3.5 Income taxes Income tax expense is recognized based on management’s estimate of the weighted average effective annual income tax rate expected for the full financial year. The estimated average annual effective tax rate used for the six months ended June 30, 2018 is 21.2% , compared to 26.6% for the six months ended June 30, 2017. The decrease is driven by the addition of Spark, which was acquired on November 2, 2017. Spark has an estimated average annual effective tax rate of 1.2% , primarily related to tax-deductible goodwill amortization as well as state taxes and foreign withholding tax expense. The income tax benefit of €1,240 thousand for the six months ended June 30, 2018 is affected by exceptional items that were treated separately in the calculation of income tax expenses, mainly an income tax benefit of €739 thousand related to federal Alternative Minimum Tax Credit Carryforwards in the United States that are now refundable following enactment of the Tax Cuts and Jobs Act on December 22, 2017. 3.6 Net (loss) earnings per share The Group presents earnings per share data for its common shares. Earnings per share is calculated by dividing the net (loss) income of the period by the weighted average number of common shares outstanding during the period. Dilutive net (loss) earnings per share includes any dilutive impact of stock options. For the six months ended June 30, 2018 and 2017, all stock options outstanding during the period were excluded from the calculation of diluted net (loss) earnings per share because they would have been anti-dilutive. The elements used in the computation of basic and diluted net (loss) earnings per share were as follows: Six months ended June 30, (in € thousands, except per share amounts) 2018 2017 Net loss € (1,147 ) € (1,704 ) Weighted average shares outstanding - basic and diluted 1,294 25 Net loss per share - basic and diluted € (0.89 ) € (68.16 )

Notes on the Consolidated Balan

Notes on the Consolidated Balance Sheet	6 Months Ended
	Jun. 30, 2018
Disclosure Of Consolidated Balance Sheet [Abstract]
Notes on the Consolidated Balance Sheet	Notes on the Consolidated Balance Sheets 4.1 Intangible assets The following table shows the reconciliation of intangible assets for the six months ended June 30, 2018: in € thousands Internally generated software Licenses and domains Brands and trademarks Purchased software Other intangible assets Intangible assets under development Goodwill Total Purchase costs January 1, 2018 3,869 232 5,093 — 5,458 1,090 23,184 38,926 Additions 70 12 — — 136 1,214 — 1,432 Reclassification — 14 — — — (14 ) — — Currency translation 50 — 71 — 31 1 572 725 June 30, 2018 3,989 258 5,164 — 5,625 2,291 23,756 41,083 Accumulated amortization and impairment January 1, 2018 366 104 176 — 3,144 — — 3,790 Additions 540 16 70 — 895 — — 1,521 June 30, 2018 906 120 246 — 4,039 — — 5,311 Remaining carrying amount January 1, 2018 3,503 128 4,917 — 2,314 1,090 23,184 35,136 June 30, 2018 3,083 138 4,918 — 1,586 2,291 23,756 35,772 During the six months ended June 30, 2018, intangible assets under development increased from €1,090 thousand to €2,291 thousand . This increase results from capitalization of personnel-related development costs for a unified technology platform and the development of new software to allow dynamic psychology tests of potential subscribers before they log on to the platform. 4.2 Property, plant, and equipment The following table shows the reconciliation of property, plant, and equipment for the six months ended June 30, 2018: in € thousands Leasehold improvement Other and office equipment Property, plant and equipment under construction Total Purchase costs January 1, 2018 304 1,018 1,523 2,845 Additions — 58 168 226 Disposals — (2 ) — (2 ) Currency translation — 2 — 2 June 30, 2018 304 1,076 1,691 3,071 Accumulated depreciation and impairment January 1, 2018 118 645 — 763 Additions 29 86 — 115 Disposals — (1 ) — (1 ) June 30, 2018 147 730 — 877 Remaining carrying amount January 1, 2018 186 373 1,523 2,082 June 30, 2018 157 346 1,691 2,194 ` During the six months ended June 30, 2018, Spark Networks procured hardware and software to facilitate an upgrade of the Group's technological infrastructure. The addition of €168 thousand mainly related to the acquisition of IT hardware, the capitalization of third-party expenses and personnel costs. Completion of this project is expected in August 2018. 4.3 Shareholder’s Equity Movements in equity components are presented in the consolidated statement of shareholders' equity. Subscribed capital and capital reserve There were no changes to subscribed capital, which was €1,317 thousand as of June 30, 2018. Capital reserves increased from €48,901 thousand as of January 1, 2018 to €49,041 thousand as of June 30, 2018 due to the exercise of stock options. As of June 30, 2018, the Company had 1,295 thousand common shares outstanding, which are presented within equity. Treasury shares As of June 30, 2018, the Company held 22,030 (December 31, 2017: 23,667 ) ordinary shares as treasury shares, in accordance with local law. The treasury shares were exchanged without any consideration in the course of establishing the Chardonnay Trust in connection with the Affinitas / Spark Merger. The treasury shares are recognized at par value and deducted from the ordinary shares of subscribed capital outstanding at June 30, 2018. 4.4 Provisions in € thousands Provisions for refunds Restructuring provisions Other provisions Total January 1, 2018 120 30 1,026 1,176 - thereof non-current — — 17 17 - thereof current 120 30 1,009 1,159 Utilization — (30 ) (28 ) (58 ) Addition — — 117 117 Reclassifications (120 ) — — (120 ) Currency translation — — 28 28 June 30, 2018 — — 1,143 1,143 - thereof non-current — — 17 17 - thereof current — — 1,126 1,126 On January 1, 2018, the provision for refunds within the financial statement caption Other current provisions of €120 thousand was reclassified to refund liability within the financial statement caption Other financial current liabilities. 4.5 Contract liability The contract liability balance relates to the Group’s receipt of advance consideration from customers for subscription services, in which revenue is recognized over the subscription period. The contract liability balance increased by €937 thousand , because subscription sales were higher than subscription revenue recognized in the period due to the multi-month nature of our subscription offerings. During the six months ended June 30, 2018, revenue of €17,726 thousand was realized, that was included in the beginning contract liability balance at January 1, 2018. 4.6 Long-term debt On March 15, 2018, Spark Networks Services GmbH (f/k/a Affinitas GmbH), a limited liability company incorporated under the laws of Germany (“Affinitas”), and wholly-owned subsidiary of Spark Networks SE, entered into a termination agreement (the “Termination Agreement”) to its Loan Agreement dated as of September 2016 (the “Loan Agreement”), by and among Affinitas and certain persons and entities, including certain of its stockholders and officers, named as lenders thereunder (the “Lenders”), pursuant to which the Lenders had granted Affinitas certain loans with an interest rate of 8% per annum maturing on June 30, 2018 (the “Type A Loans”) and certain loans with an interest rate of 9% per annum maturing on March 31, 2019 (the “Type B Loans”) in an aggregate principal amount of €5,850 thousand ( €1,850 thousand of which is under the Type A Loans and €4,000 thousand of which is under the Type B Loans). Pursuant to the terms of the Termination Agreement, in exchange for the early termination of the loans under the Loan Agreement effective as of March 15, 2018 and the repayment in full of the then outstanding principal amount of the loans under the Loan Agreement of €5,850 thousand , the parties agreed to an early termination fee of €307 thousand , consisting of a 2% fee on the repaid principal amount of the Type A loans and a 6.75% fee on the repaid principal amount of the Type B loans. In addition, the parties agreed that interest on the loans of approximately €40 thousand under the Loan Agreement was paid in full for the month of March 2018. All payments under the Termination Agreement were made on or before March 31, 2018. On March 28, 2018, Spark Networks and Silicon Valley Bank entered into a four-year €25,000 thousand Senior Facilities Agreement. The Senior Facilities Agreement provides for a multicurrency term loan facility in an aggregate amount equal to €15,000 thousand (the “Term Loan Facility”) and a multicurrency revolving credit facility in an aggregate amount equal to €10,000 thousand (the “Revolving Credit Facility” and, together with the Term Loan Facility, the “Facilities”). In addition, subject to the terms and conditions of the Senior Facilities Agreement, including compliance with certain financial covenants, Spark Networks may incur additional incremental facilities in an aggregate amount of up to €35,000 thousand . Borrowings under the Facilities bear interest at a rate equal to LIBOR for deposits in the applicable currency plus an applicable margin ranging from 2.5% to 3.0% to be determined based on the net leverage ratio (as defined in the Facilities) for the most recently completed 12 month period ending on the last day of the fiscal year or quarterly period as applicable. The applicable margin and interest rate in effect for borrowings under the Term Loan Facility as of June 30, 2018 is 2.5% . In addition to paying interest on outstanding principal under the Facilities, Spark Networks is required to pay a commitment fee to the lenders under the Revolving Credit Facility in respect of the unutilized commitments thereunder. The commitment fee rate is 0.60% per annum, and the Revolving Credit Facility currently has €10,000 thousand of undrawn availability. Upon closing, a one-time facility fee of €150 thousand was payable, of which €90 thousand was allocated to the Term Loan Facility and €60 thousand was allocated to the Revolving Credit Facility. The facility fee on the Term Loan Facility is reflected as a debt discount and is deducted from the carrying value of the borrowings and amortized using the effective interest method. The facility fee on the Revolving Credit Facility is capitalized as a prepayment and amortized through the maturity of the Facilities on March 31, 2022. The facility fee is amortized to Interest expense and similar charges in the Consolidated Statements of Operations and Comprehensive Loss. The Facilities contain a number of covenants that, among other things, restrict, subject to certain exceptions, the Company's ability and the ability of its subsidiaries to: incur additional indebtedness, create liens, engage in mergers or consolidations, sell or transfer assets, pay dividends and distributions and make share repurchases, make certain acquisitions, engage in certain transactions with affiliates, and change lines of business. In addition, the Facilities require the following financial covenants to be maintained: (i) a fixed charge coverage ratio (as defined in the Facilities) of no less than 1:25 to 1:00 (other than for the first quarter of 2019 when it shall be no less than 1.10 to 1.00), (ii) a net leverage ratio of no greater than 2.50 to 1.00 (declining to 2.25 to 1.00 for 12-month periods ending June 30, 2019, September 30, 2019, December 31, 2019, and March 31, 2020, and declining further to 2.00 to 1.00 for 12-month periods ending June 30, 2020 and thereafter), and (iii) a minimum liquidity threshold of €5,000 thousand until March 31, 2019, consisting of available cash funds and availability under the Revolving Credit Facility. The Facilities also contain certain customary affirmative covenants and events of default, including a change of control. Spark Networks is in compliance with all of its debt covenants as of June 30, 2018. The Term Loan Facility amortizes in equal quarterly installments of €938 thousand commencing on June 29, 2018, while principal amounts outstanding under the Revolving Credit Facility are due and payable in full at maturity. As of June 30, 2018, the outstanding principal balance of the Term Loan Facility is €13,973 thousand , and there were no outstanding borrowings under the Revolving Credit Facility.

Notes on the consolidated cash

Notes on the consolidated cash flow statement	6 Months Ended
	Jun. 30, 2018
Disclosure Of Consolidated Cash Flow Statement [Abstract]
Notes on the consolidated cash flow statement	Notes on the Consolidated Statements of Cash Flow The unaudited condensed interim consolidated statement of cash flows was prepared in accordance with IAS 7 and shows the inflow and outflow of cash flows during the reporting period. Cash flows are broken down into cash flows from operating activities, cash flows from investing activities and cash flows from financing activities. The cash flows arising from operating activities are determined by using the indirect method according to IAS 7.18 (b).

Financial instruments and risk

Financial instruments and risk management	6 Months Ended
	Jun. 30, 2018
Disclosure of detailed information about financial instruments [abstract]
Financial instruments and risk management	Financial Instruments and Risk Management 6.1 Financial instruments The following table shows the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IFRS 9. Measured at amortized cost Measured at fair value June 30, 2018 in € thousands Classification pursuant to IFRS 9 Carrying amount Fair value Level 3 Total Deposits AC 21 21 — 21 Loan receivables FVPL — — 70 70 Other receivables AC 3 3 — 3 Other non-current financial assets 24 24 70 94 Trade receivables AC 6,589 6,589 — 6,589 Deposits AC 2,026 2,026 — 2,026 Other receivables AC 699 699 — 699 Other current financial assets 2,725 2,725 — 2,725 Cash and cash equivalents AC 8,053 8,053 — 8,053 Total financial assets 17,391 17,391 70 17,461 Borrowings AC 14,002 14,162 — 14,002 Other non-current financial liabilities AC 25 25 — 25 Trade payables AC 10,177 10,177 — 10,177 Refund liabilities AC 129 129 — 129 Other liabilities AC 313 313 — 313 Other current financial liabilities 442 442 — 442 Total financial liabilities 24,646 24,806 — 24,646 The following table shows the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IAS 39. Measured at amortized cost Measured at fair value December 31, 2017 in € thousands Classification pursuant to IAS 39 Carrying amount Fair value Total Deposits LaR 20 20 — 20 Other receivables LaR 3 3 — 3 Other non-current financial assets 23 23 — 23 Trade receivables LaR 6,814 6,814 — 6,814 Deposits LaR 2,099 2,099 — 2,099 Other receivables LaR 1,057 1,057 — 1,057 Other current financial assets 3,156 3,156 — 3,156 Cash and cash equivalents LaR 8,214 8,214 — 8,214 Total financial assets 18,207 18,207 — 18,207 Borrowings OFL 5,850 6,284 — 5,850 Trade payables OFL 11,489 11,489 — 11,489 Other liabilities OFL 6,515 6,515 — 6,515 Other current financial liabilities 6,515 6,515 — 6,515 Total financial liabilities 23,854 24,288 — 23,854 Measurement of fair values The Company’s majority of financial instruments, including cash and cash equivalents, restricted cash, deposits, trade receivable, other receivables, trade payable, and other payables are carried at cost, which approximates their fair value due to the short-term maturity of these instruments. The eH Shareholder Loan (as defined in Note 7.1) has been measured at fair value through profit or loss as it matures and becomes payable on a date that is contingent upon the occurrence of an event which may or may not occur. The fair value was determined on a recurring basis using significant unobservable inputs (Level 3). The following table presents the fair value of this asset as of the measurement date, valuation techniques, and related unobservable inputs of those assets. Type Fair value Valuation technique Significant unobservable inputs Range Median or Average Inter-relationship between significant unobservable inputs and fair value measurement Loan receivable € 70 Income approach: the valuation model considers the present value of expected future repayments, discounted using a risk-adjusted market interest rate and a discount factor to reflect the contingent conditions that affect the loan’s repayment. - Expected future repayment - Risk-adjusted market interest rate - Discount for repayment contingencies €220 - €225 20% (15%) The estimated fair value would increase (decrease) if: - the expected future repayments were higher (lower) - the risk-adjusted market interest rate was lower (higher) - the discount for repayment contingencies was smaller (larger) The following table presents the total gains recognized for the six months ended June 30, 2018 recognized in profit or loss: June 30, 2018 in € thousands Fair Value Total Gains Loan receivable € 70 € 70 Total € 70 € 70 Financial instruments not measured at fair value Borrowings The fair value of borrowings has been measured using discounted cash flows, i.e. the present value of expected payments, discounted using a risk-adjusted discount rate. For this, the current risk-adjusted market rate has been used.

Other Information

Other Information	6 Months Ended
	Jun. 30, 2018
Other Information [Abstract]
Other Information	Other Information 7.1 Balances and transactions with related parties Parent and ultimate controlling party The ultimate controlling party of the group is Spark Networks SE. The shares in the Group are publicly traded on the New York Stock Exchange. Rocket Internet SE holds more than 25% of Spark Networks' shares outstanding, and was represented on the Affinitas Board in 2015, 2016, and the pre-Merger period of 2017. Transactions with shareholders Consultation services In 2008 and 2009, Affinitas and Rocket Internet SE (“Rocket”) entered into two agreements. Under these agreements, Rocket is obliged to render consulting services to Affinitas in business, professional and/or technical areas and programming services. Affinitas is obliged to pay Rocket fees for the services rendered under the agreements, which are calculated on the basis of the incurred costs of Rocket plus expenses. For the six months ended June 30, 2018 and 2017, Spark Networks recorded costs of €12 thousand and €10 thousand , respectively. There were no amounts due to Rocket as of June 30, 2018 and December 31, 2017. Shareholder loans During the year ended December 31, 2016, the Company entered into loans with some of its shareholders and managing directors. The total amount outstanding as of June 30, 2018 and December 31, 2017 was €0 thousand and €5,850 thousand respectively, and the amount of interest incurred during the six months ended June 30, 2018 and 2017 was €127 thousand and €254 thousand , respectively. The loan was fully repaid in March 2018. Refer to Note 4.6. Shareholder payments Per the terms of the Affinitas / Spark Merger, Affinitas’ shareholders received a cash payout of €5,730 thousand . This payout included payments to Rocket and David Khalil of €1,377 thousand and €25 thousand , respectively. Affinitas Phantom Share GmbH On April 20, 2012, eHarmony, Inc. (“eH”) in its capacity as a shareholder of Affinitas GmbH, granted a shareholder loan to Affinitas Phantom Share GmbH (“APS”) in the amount of €213 thousand (the “eH Shareholder Loan”) for the purpose of financing certain payments made by APS in connection with the formation of APS. On March 3, 2013, eH assigned the eH Shareholder Loan to Affinitas GmbH. As of June 30, 2018, APS beneficially owned approximately 13% of the ordinary shares of the Company and was jointly controlled by David Khalil and Lukas Brosseder. The eH Shareholder Loan bears interest at the rate of 0.5% per year and matures on a date that is contingent upon the occurrence of the sale of certain ordinary shares of the Company held by APS, which may or may not occur. As of June 30, 2018, the eH Shareholder Loan had a carrying amount of €70 thousand , equaling its fair value based on the contingent conditions that affect its repayment. The eH Shareholder Loan and all interest was fully repaid by APS on August 23, 2018. MLLNNL, LLC The acquired subsidiary Spark had multiple, ongoing engagements with MLLNNL, LLC (“Mllnnl”), a marketing agency that employs, and was co-founded by, an employee of the Group’s wholly-owned subsidiary, Smooch Labs. Expenses related to Mllnnl appear in the consolidated results following the Affinitas / Spark Merger in November 2017. For the six months ended June 30, 2018, the Group has expensed €155 thousand for services performed by Mllnnl. Management Services Agreement with PEAK6 In August 2016, Spark entered into a purchase agreement with PEAK6 pursuant to which Spark issued and sold to PEAK6 an aggregate of 5,000,000 shares of common stock of Spark at a purchase price of $1.55 per share. Spark also issued the Spark Warrant to PEAK6 to purchase up to 7,500,000 shares of common stock of Spark at an exercise price of $1.74 per share pursuant to the terms of a warrant agreement. Upon consummation of the merger between Affinitas and Spark, all of the shares subject to the Spark Warrant vested immediately prior to the closing of the merger, and the Spark Warrant expired upon the closing of the merger. In connection with the execution of the PEAK6 purchase agreement, Spark entered into a management services agreement dated as of August 9, 2016 with PEAK6 (the “Management Services Agreement”), pursuant to which PEAK6 provides certain marketing, technology, strategy, development and other services to Spark over a five -year term, for a cash fee of $1.5 million per year (the “Management Fee”), which was paid on a quarterly basis in an amount of $375,000 per quarter. On November 2, 2017, in connection with the consummation of the merger between Affinitas and Spark, Spark and PEAK6 mutually agreed to terminate the Management Services Agreement effective December 31, 2017. As consideration for the termination, Spark paid PEAK6 an amount equal to $2.4 million ( €2.0 million ) in January 2018 in full satisfaction of any obligation or liability of Spark to PEAK6 for payments due to PEAK6 under the termination agreement. Consulting Agreement with PEAK6 In March 2018, Spark Networks entered into a consulting agreement dated as of March 9, 2018 with PEAK6 (the “Consulting Agreement”), pursuant to which PEAK6 provides certain technology and infrastructure advice and information gathering services and other services to Spark Networks. The Consulting Agreement can be terminated by either party upon 30 days’ notice. Under the Consulting Agreement, PEAK6 is not entitled to any fees or other amounts. 7.2 Contingent Liabilities Virtual employee share option plan For the description of the virtual employee share option plan refer to Note 3.4. Pending legal proceedings Stephanie J. Benabu vs. Videotron Ltee and Affinitas GmbH, et al. On August 1, 2016, Affinitas was served with a copy of an application to bring a class action lawsuit and to appoint the status of representative plaintiff filed with the Superior Court of the District of Montreal. The potential suit relates to the practice of automatically renewing the services provided to Canadian users of Affinitas’ products at standard pricing after a discounted trial period without active consent by the consumer. Affinitas ceased engaging in these practices and entered into a settlement agreement with the plaintiffs. The settlement agreement was ratified by the Superior Court of the District of Montreal on May 8, 2018. The agreement has no material adverse effect on the business, results of operations or financial condition of Affinitas. City of Santa Monica, California – City Attorney General Investigation On May 16, 2016, representatives from Spark met with representatives from a cross-jurisdictional working group consisting of consumer fraud attorneys from the City of Santa Monica and offices of the District Attorney from the counties of Los Angeles, Santa Cruz, Santa Clara and San Diego (“Cross Jurisdictional Group”). This meeting was held at the request of the Cross Jurisdictional Group, as a “pre-filing” meeting to explain and potentially resolve issues over auto-renewal disclosures by the Spark websites. The Cross Jurisdictional Group alleges that the Spark websites violate California law on disclosure of auto-renewal terms and ability to cancel auto-renewal. They also claim that the Spark websites violate California dating contract statues, which (where applicable) require a three day right to cancel. The Cross Jurisdictional Group sent a voluntary document request to the company on June 2, 2016. The company cooperated with the Cross Jurisdictional Group and provided information in response to the voluntary request. The Cross Jurisdictional Group has indicated that it would like the company to change its disclosures in certain respects, and that it intends to seek the payment of a penalty in an unspecified amount. In response to these disclosure requests, the company has made changes. On December 1, 2017, the company received a settlement communication from the City of Santa Monica and offices of the District Attorney, proposing settlement terms including payment of civil penalties, restitution to consumers, investigative costs and legal fees in a maximum amount of $1.6 million ( €1.3 million ). The proposal has been accepted by Spark. The Group maintains a provision of $1.1 million ( €0.9 million ) at June 30, 2018 to provide for the settlement values for penalties, costs, legal fees and estimated restitution. Management expects to fully conclude this matter in 2018. Upmarket vs. Spark Networks (Israel) Ltd. On August 6, 2017, UpMarket Projects Ltd ("UpMarket") filed a civil action ("Complaint") for breach of contract and unjust enrichment against Spark Networks USA, LLC ("Spark USA") and against Spark Networks (Israel) LTD. ("Spark Israel") in Tel-Aviv District court. In the statement of claim, UpMarket alleges that Spark USA materially breached a commercial contract between the parties by terminating such contract in contravention to its terms. The parties executed a settlement agreement in January 2018, whereby Spark made settlement payments amounting to NIS 1.1 million ( €0.3 million ). Trademarks Trademarks are an important element in running online dating websites. Given the large number of markets and brands, Spark Networks is dealing with oppositions to its trademark from time to time. As of June 30, 2018, there are two relevant procedures, which affect trademarks in France and Benelux. The procedures are expected to continue for more than 12 months. Outcome is unforeseeable as of the reporting date. We have additional existing legal claims and may encounter future legal claims in the normal course of business. In our opinion, the resolutions of the existing legal claims are not expected to have a material impact on our financial position or results of operations. We intend to defend vigorously against each of the ongoing lawsuits above. At this time, management does not believe the above matters, either individually or in the aggregate, will have a material adverse effect on the Group’s results of operations or financial condition and believes the recorded legal provisions as of June 30, 2018 are adequate in light of the probable and estimable liabilities. However, no assurance can be given that these matters will be resolved in our favor. 7.3 Events after the reporting date On August 23, 2018, €220 thousand of principal and interest on the eH Shareholder Loan was fully repaid by APS (refer to Note 7.1).

Description of Business and S13

Description of Business and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure of changes in accounting policies, accounting estimates and errors [Abstract]
Schedule of financial instruments	The following table shows the classification of financial assets and liabilities in accordance with IFRS 9: January 1, 2018 (in € thousands) Classification pursuant to IAS 39 Carrying amount Classification pursuant to IFRS 9 Carrying amount Deposits LaR 20 AC 20 Other receivables LaR 3 AC 3 Other non-current financial assets 23 23 Trade receivables LaR 6,814 AC 6,814 Deposits LaR 2,099 AC 2,099 Other receivables LaR 1,057 AC 1,057 Other current financial assets 3,156 3,156 Cash and cash equivalents LaR 8,214 AC 8,214 Total financial assets 18,207 18,207 Borrowings OFL 5,850 AC 5,850 Trade payables OFL 11,489 AC 11,489 Other liabilities OFL 6,515 AC 6,515 Other current financial liabilities 6,515 6,515 Total financial liabilities 23,854 23,854 The following table shows the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IFRS 9. Measured at amortized cost Measured at fair value June 30, 2018 in € thousands Classification pursuant to IFRS 9 Carrying amount Fair value Level 3 Total Deposits AC 21 21 — 21 Loan receivables FVPL — — 70 70 Other receivables AC 3 3 — 3 Other non-current financial assets 24 24 70 94 Trade receivables AC 6,589 6,589 — 6,589 Deposits AC 2,026 2,026 — 2,026 Other receivables AC 699 699 — 699 Other current financial assets 2,725 2,725 — 2,725 Cash and cash equivalents AC 8,053 8,053 — 8,053 Total financial assets 17,391 17,391 70 17,461 Borrowings AC 14,002 14,162 — 14,002 Other non-current financial liabilities AC 25 25 — 25 Trade payables AC 10,177 10,177 — 10,177 Refund liabilities AC 129 129 — 129 Other liabilities AC 313 313 — 313 Other current financial liabilities 442 442 — 442 Total financial liabilities 24,646 24,806 — 24,646 The following table shows the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IAS 39. Measured at amortized cost Measured at fair value December 31, 2017 in € thousands Classification pursuant to IAS 39 Carrying amount Fair value Total Deposits LaR 20 20 — 20 Other receivables LaR 3 3 — 3 Other non-current financial assets 23 23 — 23 Trade receivables LaR 6,814 6,814 — 6,814 Deposits LaR 2,099 2,099 — 2,099 Other receivables LaR 1,057 1,057 — 1,057 Other current financial assets 3,156 3,156 — 3,156 Cash and cash equivalents LaR 8,214 8,214 — 8,214 Total financial assets 18,207 18,207 — 18,207 Borrowings OFL 5,850 6,284 — 5,850 Trade payables OFL 11,489 11,489 — 11,489 Other liabilities OFL 6,515 6,515 — 6,515 Other current financial liabilities 6,515 6,515 — 6,515 Total financial liabilities 23,854 24,288 — 23,854

Basis of consolidation (Tables)

Basis of consolidation (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure Of Basis Of Consolidation [Abstract]
Schedule of consolidated financial statements of consolidated subsidiaries	The unaudited condensed interim consolidated financial statements comprise the following fully consolidated subsidiaries: Entity Equity Share as of June 30, 2017 Equity Share as of December 31, 2017 and June 30, 2018 Spark Networks Services GmbH (previously, Affinitas GmbH) 100% 1 100% 1 Samadhi SAS (acquired on September 30, 2016) 100% 100% Spark Networks, Inc. (acquired on November 2, 2017) 100% Spark Networks Limited (acquired on November 2, 2017) 100% LOV USA, LLC (acquired on November 2, 2017) 100% Spark Networks USA, LLC (acquired on November 2, 2017) 100% Spark Networks (Israel) Limited (acquired on November 2, 2017) 100% JDate Limited (acquired on November 2, 2017) 100% HurryDate, LLC (acquired on November 2, 2017) 100% MingleMatch, Inc. (acquired on November 2, 2017) 100% Kizmeet, Inc. (acquired on November 2, 2017) 100% Reseaux Spark Canada Ltd. (acquired on November 2, 2017) 100% SocialNet, Inc. (acquired on November 2, 2017) 100% SN Events, Inc. (acquired on November 2, 2017) 100% SN Holdco, LLC (acquired on November 2, 2017) 100% Smooch Labs, Inc. (acquired on November 2, 2017) 100% 1 In the previous year’s unaudited condensed interim consolidated financial statements, Affinitas GmbH was the parent of the Group. As predecessor of Spark Networks SE, Affinitas’ consolidated financials are carried forward.

Notes on the consolidated sta15

Notes on the consolidated statements of operations and comprehensive loss (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure Of Income Statement [Abstract]
Schedule of reconciliations of information on reportable segments to IFRS measures	Reconciliation of reportable segment profit or loss: Six months ended June 30, 2018 (in € thousands) North America International Total Revenue 22,939 30,075 53,014 Direct marketing expenses (14,585 ) (18,000 ) (32,585 ) Contribution margin 8,354 12,075 20,429 Cost of revenue Data center expenses (1,545 ) Credit card fees (1,087 ) Mobile application processing fees (2,133 ) Gross profit 15,664 Other income 24 Other operating expenses Sales and marketing expenses (2,457 ) Customer service expenses (2,348 ) Technical operations and development expenses (3,374 ) General and administrative expenses (9,332 ) Operating loss (1,823 ) Interest income and similar income 214 Interest expense and similar charges (778 ) Net finance expenses (564 ) Loss before taxes (2,387 ) Income tax benefit 1,240 Net loss (1,147 ) Revenue realized over time 22,939 30,075 53,014 Six months ended June 30, 2017 (in € thousands) North America International Total Revenue 11,155 30,961 42,116 Direct marketing expenses (9,395 ) (18,095 ) (27,490 ) Contribution margin 1,760 12,866 14,626 Cost of revenue Data center expenses (154 ) Credit card fees (762 ) Mobile application processing fees (633 ) Gross profit 13,077 Other income 49 Other operating expenses Sales and marketing expenses (2,765 ) Customer service expenses (2,195 ) Technical operations and development expenses (2,764 ) General and administrative expenses (7,376 ) Operating loss (1,974 ) Interest income and similar income 73 Interest expense and similar charges (419 ) Net finance expenses (346 ) Loss before taxes (2,320 ) Income tax benefit 616 Net loss (1,704 ) Revenue realized over time 11,155 30,961 42,116
Schedule Of Revenue	Six months ended June 30, in € thousands 2018 2017 Subscription revenue 52,537 42,116 Advertising revenue 477 — Total Revenue 53,014 42,116 Impairment losses recognized on accounts receivable 1,646 2,931
Schedule of disclosure of earnings per share	The elements used in the computation of basic and diluted net (loss) earnings per share were as follows: Six months ended June 30, (in € thousands, except per share amounts) 2018 2017 Net loss € (1,147 ) € (1,704 ) Weighted average shares outstanding - basic and diluted 1,294 25 Net loss per share - basic and diluted € (0.89 ) € (68.16 )

Notes on the Consolidated Bal16

Notes on the Consolidated Balance Sheet (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure Of Consolidated Balance Sheet [Abstract]
Schedule of reconciliation of intangible assets	The following table shows the reconciliation of intangible assets for the six months ended June 30, 2018: in € thousands Internally generated software Licenses and domains Brands and trademarks Purchased software Other intangible assets Intangible assets under development Goodwill Total Purchase costs January 1, 2018 3,869 232 5,093 — 5,458 1,090 23,184 38,926 Additions 70 12 — — 136 1,214 — 1,432 Reclassification — 14 — — — (14 ) — — Currency translation 50 — 71 — 31 1 572 725 June 30, 2018 3,989 258 5,164 — 5,625 2,291 23,756 41,083 Accumulated amortization and impairment January 1, 2018 366 104 176 — 3,144 — — 3,790 Additions 540 16 70 — 895 — — 1,521 June 30, 2018 906 120 246 — 4,039 — — 5,311 Remaining carrying amount January 1, 2018 3,503 128 4,917 — 2,314 1,090 23,184 35,136 June 30, 2018 3,083 138 4,918 — 1,586 2,291 23,756 35,772

Financial instruments and ris17

Financial instruments and risk management (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure of detailed information about financial instruments [abstract]
Schedule of financial instruments	The following table shows the classification of financial assets and liabilities in accordance with IFRS 9: January 1, 2018 (in € thousands) Classification pursuant to IAS 39 Carrying amount Classification pursuant to IFRS 9 Carrying amount Deposits LaR 20 AC 20 Other receivables LaR 3 AC 3 Other non-current financial assets 23 23 Trade receivables LaR 6,814 AC 6,814 Deposits LaR 2,099 AC 2,099 Other receivables LaR 1,057 AC 1,057 Other current financial assets 3,156 3,156 Cash and cash equivalents LaR 8,214 AC 8,214 Total financial assets 18,207 18,207 Borrowings OFL 5,850 AC 5,850 Trade payables OFL 11,489 AC 11,489 Other liabilities OFL 6,515 AC 6,515 Other current financial liabilities 6,515 6,515 Total financial liabilities 23,854 23,854 The following table shows the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IFRS 9. Measured at amortized cost Measured at fair value June 30, 2018 in € thousands Classification pursuant to IFRS 9 Carrying amount Fair value Level 3 Total Deposits AC 21 21 — 21 Loan receivables FVPL — — 70 70 Other receivables AC 3 3 — 3 Other non-current financial assets 24 24 70 94 Trade receivables AC 6,589 6,589 — 6,589 Deposits AC 2,026 2,026 — 2,026 Other receivables AC 699 699 — 699 Other current financial assets 2,725 2,725 — 2,725 Cash and cash equivalents AC 8,053 8,053 — 8,053 Total financial assets 17,391 17,391 70 17,461 Borrowings AC 14,002 14,162 — 14,002 Other non-current financial liabilities AC 25 25 — 25 Trade payables AC 10,177 10,177 — 10,177 Refund liabilities AC 129 129 — 129 Other liabilities AC 313 313 — 313 Other current financial liabilities 442 442 — 442 Total financial liabilities 24,646 24,806 — 24,646 The following table shows the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IAS 39. Measured at amortized cost Measured at fair value December 31, 2017 in € thousands Classification pursuant to IAS 39 Carrying amount Fair value Total Deposits LaR 20 20 — 20 Other receivables LaR 3 3 — 3 Other non-current financial assets 23 23 — 23 Trade receivables LaR 6,814 6,814 — 6,814 Deposits LaR 2,099 2,099 — 2,099 Other receivables LaR 1,057 1,057 — 1,057 Other current financial assets 3,156 3,156 — 3,156 Cash and cash equivalents LaR 8,214 8,214 — 8,214 Total financial assets 18,207 18,207 — 18,207 Borrowings OFL 5,850 6,284 — 5,850 Trade payables OFL 11,489 11,489 — 11,489 Other liabilities OFL 6,515 6,515 — 6,515 Other current financial liabilities 6,515 6,515 — 6,515 Total financial liabilities 23,854 24,288 — 23,854
Schedule of significant unobservable inputs used in fair value measurement of assets	The following table presents the fair value of this asset as of the measurement date, valuation techniques, and related unobservable inputs of those assets. Type Fair value Valuation technique Significant unobservable inputs Range Median or Average Inter-relationship between significant unobservable inputs and fair value measurement Loan receivable € 70 Income approach: the valuation model considers the present value of expected future repayments, discounted using a risk-adjusted market interest rate and a discount factor to reflect the contingent conditions that affect the loan’s repayment. - Expected future repayment - Risk-adjusted market interest rate - Discount for repayment contingencies €220 - €225 20% (15%) The estimated fair value would increase (decrease) if: - the expected future repayments were higher (lower) - the risk-adjusted market interest rate was lower (higher) - the discount for repayment contingencies was smaller (larger)
Schedule of gains (losses) recognized in profit or loss of financial instruments	The following table presents the total gains recognized for the six months ended June 30, 2018 recognized in profit or loss: June 30, 2018 in € thousands Fair Value Total Gains Loan receivable € 70 € 70 Total € 70 € 70

Description of Business and S18

Description of Business and Summary of Significant Accounting Policies (Detail Textuals) € in Thousands	Jul. 01, 2018EUR (€)	Jun. 30, 2018EUR (€)CountryLanguageSegment	Jan. 01, 2018EUR (€)	Dec. 31, 2017EUR (€)
Disclosure Of Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Number of reportable segment | Segment		2
Number of countries | Country		29
Number of languages | Language		15
Disclosure of analysis of other comprehensive income by item [line items]
Current contract liabilities		€ 21,303		€ 20,354
Non-current contract liabilities		11		23
Other current provisions		€ 1,126		1,159
Current Contract Liability | Reclassification Of Provision For Refunds Into New Financial Statement Caption
Disclosure of analysis of other comprehensive income by item [line items]
Current contract liabilities			€ 20,354
Other current provisions				€ 120
Non Current Contract Liability | Reclassification Of Provision For Refunds Into New Financial Statement Caption
Disclosure of analysis of other comprehensive income by item [line items]
Non-current contract liabilities			€ 23
Pro Forma1 [Member]
Disclosure of analysis of other comprehensive income by item [line items]
Negative impact on operating results and increase in assets and liabilities	€ 1,300

Description of Business and S19

Description of Business and Summary of Significant Accounting Policies Classification of financial assets and liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2018	Dec. 31, 2017
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	€ 17,461	€ 18,207
Financial liabilities	24,646	23,854
Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	24,646	23,854
Borrowings
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	14,002	5,850
Borrowings | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	14,002	5,850
Trade payables
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	10,177	11,489
Trade payables | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	10,177	11,489
Other liabilities
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	313	6,515
Other liabilities | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	313	6,515
Other current financial liabilities
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	442	6,515
Other current financial liabilities | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial liabilities	442	6,515
Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	17,391	18,207
Deposits
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	21	20
Deposits | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	21	20
Other receivables
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	3	3
Other receivables | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	3	3
Other non-current financial assets
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	94	23
Other non-current financial assets | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	24	23
Trade receivables
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	6,589	6,814
Trade receivables | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	6,589	6,814
Deposits
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	2,026	2,099
Deposits | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	2,026	2,099
Other receivables
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	699	1,057
Other receivables | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	699	1,057
Other current financial assets
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	2,725	3,156
Other current financial assets | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	2,725	3,156
Cash and cash equivalents
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	8,053	8,214
Cash and cash equivalents | Measured at amortized cost
Disclosure of redesignated financial assets and liabilities [line items]
Financial assets	€ 8,053	€ 8,214

Basis of consolidation (Details

Basis of consolidation (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Spark Networks Services GmbH (previously, Affinitas GmbH)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	100.00%	100.00%
Samadhi SAS (acquired on September 30, 2016)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	100.00%	100.00%
Spark Networks, Inc. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
Spark Networks Limited (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
LOV USA, LLC (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
Spark Networks USA, LLC (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
Spark Networks (Israel) Limited (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
JDate Limited (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
HurryDate, LLC (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
MingleMatch, Inc. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
Kizmeet, Inc. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
Reseaux Spark Canada Ltd. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
SocialNet, Inc. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
SN Events, Inc. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
SN Holdco, LLC (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%
Smooch Labs, Inc. (acquired on November 2, 2017)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%		100.00%

Notes on the consolidated sta21

Notes on the consolidated statements of operations and comprehensive loss (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Disclosure Of Income Statement [Line Items]
Revenue	€ 53,014	€ 42,116
Direct marketing expenses	(32,585)	(27,490)
Contribution margin	20,429	14,626
Cost of revenue
Data center expenses	(1,545)	(154)
Credit card fees	(1,087)	(762)
Mobile application processing fees	(2,133)	(633)
Gross profit	15,664	13,077
Other income	24	49
Other operating expenses
Sales and marketing expenses	(2,457)	(2,765)
Customer service expenses	(2,348)	(2,195)
Technical operations and development expenses	(3,374)	(2,764)
General and administrative expenses	(9,332)	(7,376)
Operating loss	(1,823)	(1,974)
Interest income and similar income	214	73
Interest expense and similar charges	(778)	(419)
Net finance expenses	(564)	(346)
Loss before taxes	(2,387)	(2,320)
Income tax benefit	1,240	616
Net loss	(1,147)	(1,704)
Revenue realized over time	53,014	42,116
North America
Disclosure Of Income Statement [Line Items]
Revenue	22,939	11,155
Direct marketing expenses	(14,585)	(9,395)
Contribution margin	8,354	1,760
Other operating expenses
Revenue realized over time	22,939	11,155
International
Disclosure Of Income Statement [Line Items]
Revenue	30,075	30,961
Direct marketing expenses	(18,000)	(18,095)
Contribution margin	12,075	12,866
Other operating expenses
Revenue realized over time	€ 30,075	€ 30,961

Notes on the consolidated sta22

Notes on the consolidated statements of operations and comprehensive loss Schedule of debt (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Disclosure Of Income Statement [Abstract]
Subscription revenue	€ 52,537	€ 42,116
Advertising revenue	477	0
Total Revenue	53,014	42,116
Impairment losses recognized on accounts receivable	€ 1,646	€ 2,931

Notes on the consolidated sta23

Notes on the consolidated statements of operations and comprehensive loss (Detail Textuals) € in Thousands	6 Months Ended
	Jun. 30, 2018EUR (€)Share	Jun. 30, 2017EUR (€)
Consolidated Income Statement [Line Items]
Share based payment expense recognized for the equity settled options granted	€ 58
Applicable tax rate	21.20%	26.60%
Tax expense (income), continuing operations	€ (1,240)	€ (616)
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense	€ 739
2017 Virtual stock option plan following merger
Consolidated Income Statement [Line Items]
Number of share options granted in share-based payment arrangement | Share	908,608
Spark Networks Inc
Consolidated Income Statement [Line Items]
Share based payment expense recognized for the equity settled options granted	€ 250
Applicable tax rate	1.20%
Spark Networks Inc | 2018 Virtual stock option plan
Consolidated Income Statement [Line Items]
Number of share options granted in share-based payment arrangement | Share	503,026
Share based payment expense recognized for the equity settled options granted	€ 1,469

Notes on the consolidated sta24

Notes on the consolidated statements of operations and comprehensive loss Computation of basic and diluted net (loss) earnings per share (Details) - EUR (€) € / shares in Units, € in Thousands, shares in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Disclosure Of Income Statement [Abstract]
Profit/(loss) for the year	€ (1,147)	€ (1,704)
Weighted average number of ordinary shares outstanding (in shares)	1,294	25
Basic and diluted earnings (loss) per share (in euros per share)	€ (0.89)	€ (68.16)

Notes on the Consolidated Bal25

Notes on the Consolidated Balance Sheet (Details) € in Thousands	6 Months Ended
	Jun. 30, 2018EUR (€)
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	€ 35,136
Balance, June 30,	35,772
Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	38,926
Additions	1,432
Reclassifications	0
Currency translation	725
Balance, June 30,	41,083
Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,790
Additions	1,521
Balance, June 30,	5,311
Software | Internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,503
Balance, June 30,	3,083
Software | Internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,869
Additions	70
Reclassifications	0
Currency translation	50
Balance, June 30,	3,989
Software | Internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	366
Additions	540
Balance, June 30,	906
Software | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	0
Balance, June 30,	0
Software | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	0
Additions	0
Reclassifications	0
Currency translation	0
Balance, June 30,	0
Software | Not internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	0
Additions	0
Balance, June 30,	0
Licenses and domains | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	128
Balance, June 30,	138
Licenses and domains | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	232
Additions	12
Reclassifications	14
Currency translation	0
Balance, June 30,	258
Licenses and domains | Not internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	104
Additions	16
Balance, June 30,	120
Brands and trademarks | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	4,917
Balance, June 30,	4,918
Brands and trademarks | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	5,093
Additions	0
Reclassifications	0
Currency translation	71
Balance, June 30,	5,164
Brands and trademarks | Not internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	176
Additions	70
Balance, June 30,	246
Other intangible assets | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	2,314
Balance, June 30,	1,586
Other intangible assets | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	5,458
Additions	136
Reclassifications	0
Currency translation	31
Balance, June 30,	5,625
Other intangible assets | Not internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,144
Additions	895
Balance, June 30,	4,039
Intangible assets under development | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	1,090
Balance, June 30,	2,291
Intangible assets under development | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	1,090
Additions	1,214
Reclassifications	(14)
Currency translation	1
Balance, June 30,	2,291
Intangible assets under development | Not internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	0
Additions	0
Balance, June 30,	0
Goodwill | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	23,184
Balance, June 30,	23,756
Goodwill | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	23,184
Additions	0
Reclassifications	0
Currency translation	572
Balance, June 30,	23,756
Goodwill | Not internally generated | Accumulated amortization and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	0
Additions	0
Balance, June 30,	€ 0

Notes on the Consolidated Bal26

Notes on the Consolidated Balance Sheet (Details 1) € in Thousands	6 Months Ended
	Jun. 30, 2018EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	€ 2,082
Balance, June 30,	2,194
Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	2,845
Additions	226
Disposals	(2)
Currency translation	2
Balance, June 30,	3,071
Accumulated amortization and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	763
Additions	115
Disposals	(1)
Balance, June 30,	877
Leasehold improvement
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	186
Balance, June 30,	157
Leasehold improvement | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	304
Additions	0
Disposals	0
Currency translation	0
Balance, June 30,	304
Leasehold improvement | Accumulated amortization and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	118
Additions	29
Disposals	0
Balance, June 30,	147
Other and office equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	373
Balance, June 30,	346
Other and office equipment | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	1,018
Additions	58
Disposals	(2)
Currency translation	2
Balance, June 30,	1,076
Other and office equipment | Accumulated amortization and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	645
Additions	86
Disposals	(1)
Balance, June 30,	730
Property, plant and equipment under construction
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	1,523
Balance, June 30,	1,691
Property, plant and equipment under construction | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	1,523
Additions	168
Disposals	0
Currency translation	0
Balance, June 30,	1,691
Property, plant and equipment under construction | Accumulated amortization and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	0
Additions	0
Disposals	0
Balance, June 30,	€ 0

Notes on the Consolidated Bal27

Notes on the Consolidated Balance Sheet (Details 6) € in Thousands	6 Months Ended
	Jun. 30, 2018EUR (€)
Reconciliation of changes in other provisions [abstract]
Balance - January 1	€ 1,176
Balance - thereof non-current - January 1,	17
Balance - thereof current - January 1,	1,159
Utilization	(58)
Addition	117
Reclassifications	(120)
Increase (decrease) through net exchange differences, other provisions	28
Balance - June 30,	1,143
Balance - thereof non-current - June 30,	17
Balance - thereof current - June 30,	1,126
Provisions for refunds
Reconciliation of changes in other provisions [abstract]
Balance - January 1	120
Balance - thereof non-current - January 1,	0
Balance - thereof current - January 1,	120
Utilization	0
Addition	0
Reclassifications	(120)
Increase (decrease) through net exchange differences, other provisions	0
Balance - June 30,	0
Balance - thereof non-current - June 30,	0
Balance - thereof current - June 30,	0
Restructuring provisions
Reconciliation of changes in other provisions [abstract]
Balance - January 1	30
Balance - thereof non-current - January 1,	0
Balance - thereof current - January 1,	30
Utilization	(30)
Addition	0
Reclassifications	0
Increase (decrease) through net exchange differences, other provisions	0
Balance - June 30,	0
Balance - thereof non-current - June 30,	0
Balance - thereof current - June 30,	0
Other provisions
Reconciliation of changes in other provisions [abstract]
Balance - January 1	1,026
Balance - thereof non-current - January 1,	17
Balance - thereof current - January 1,	1,009
Utilization	(28)
Addition	117
Reclassifications	0
Increase (decrease) through net exchange differences, other provisions	28
Balance - June 30,	1,143
Balance - thereof non-current - June 30,	17
Balance - thereof current - June 30,	€ 1,126

Notes on the Consolidated Bal28

Notes on the Consolidated Balance Sheet (Detail Textuals) - EUR (€) € in Thousands	Mar. 15, 2018	Jun. 29, 2018	Mar. 30, 2018	Mar. 28, 2018	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets					€ 35,772		€ 35,136
Equity					21,076		19,477	€ (26,051)	€ (24,723)
Subscribed capital					1,317		1,317
Capital reserve					€ 49,019		48,877
Number of shares outstanding					1,295,000
Refunds provision						€ 120
Increase (decrease) through increased multi-month subscription sales, contract liabilites					€ 937
Decrease through performance obligation being satisfied, contract liabilities					17,726
Minimum liquidity threshold					5,000
Term Loan Facility amortizes in equal quarterly installments		€ 938
Intangible assets under development [member] | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets					2,291		1,090
Termination Of Loan Agreement [Member] | Spark Networks And Silicon Valley Bank Senior Facilities Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Commitment fee				0.60%
Facility fee payable					150
Lines Of Credit [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Additional incremental facilities in an aggregate amount				€ 35,000
Lines Of Credit [Member] | Termination Of Loan Agreement [Member] | Spark Networks And Silicon Valley Bank Senior Facilities Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility				25,000
Term Loan [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Line of credit facility outstanding, amount					13,973
Term Loan [Member] | Termination Of Loan Agreement [Member] | Spark Networks And Silicon Valley Bank Senior Facilities Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility				15,000
Applicable margin			2.50%
Facility fee payable					90
Revolving Credit Facilities [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Line of Credit Facility, Remaining Borrowing Capacity					10,000
Revolving Credit Facilities [Member] | Termination Of Loan Agreement [Member] | Spark Networks And Silicon Valley Bank Senior Facilities Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility				€ 10,000
Facility fee payable					€ 60
Bottom of range [member] | Lines Of Credit [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, interest rate					2.50%
Top of range [member] | Lines Of Credit [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, interest rate					3.00%
Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets					€ 41,083		38,926
Additions other than through business combinations, property, plant and equipment					226
Gross carrying amount [member] | Construction in progress
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Additions other than through business combinations, property, plant and equipment					168
Gross carrying amount [member] | Intangible assets under development [member] | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets					2,291		1,090
Issued capital [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity					1,317		1,317	€ 25	€ 25
Other reserves [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity					49,041		48,901
Treasury shares [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity					€ (22)		€ (24)
Number of shares in entity held by entity or by its subsidiaries or associates					22,030		23,667
Spark Networks Services Gmbh [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Notional amount	€ 5,850
Termination Loans Fee	307
Interest costs incurred	€ 40
Type A Loans [Member] | Spark Networks Services Gmbh [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, interest rate	8.00%
Notional amount	€ 1,850
Percentage of repaid principal amount	2.00%
Type B Loans [Member] | Spark Networks Services Gmbh [Member] | Termination Of Loan Agreement [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, interest rate	9.00%
Notional amount	€ 4,000
Percentage of repaid principal amount	6.75%
Current [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio					1.25
Debt Instrument, Covenant, Leverage Ratio					2.50
First Quarter Of 2019 [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio					1.10
Twelve-month Periods Ending June 30, 2019, September 30, 2019, December 31, 2019, and March 31, 2020 [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt Instrument, Covenant, Leverage Ratio					2.25
Twelve-Month Periods Ending June 30, 2020 And Thereafter [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt Instrument, Covenant, Leverage Ratio					2

Financial instruments and ris29

Financial instruments and risk management (Details) - EUR (€) € in Thousands	Jun. 30, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 17,461	€ 18,207
Financial liabilities	24,646	23,854
Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	24,646	23,854
Financial liabilities, at fair value	24,806	24,288
Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		0
Borrowings
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	14,002	5,850
Borrowings | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	14,002	5,850
Financial liabilities, at fair value	14,162	6,284
Borrowings | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		0
Other non-current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	25
Other non-current financial liabilities | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	25
Financial liabilities, at fair value	25
Trade payables
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	10,177	11,489
Trade payables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	10,177	11,489
Financial liabilities, at fair value	10,177	11,489
Trade payables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		0
Refund liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	129
Refund liabilities | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	129
Financial liabilities, at fair value	129
Other liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	313	6,515
Other liabilities | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	313	6,515
Financial liabilities, at fair value	313	6,515
Other liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		0
Other current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	442	6,515
Other current financial liabilities | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	442	6,515
Financial liabilities, at fair value	442	6,515
Other current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		0
Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	17,391	18,207
Financial assets, at fair value	17,391	18,207
Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Deposits
Disclosure of detailed information about financial instruments [line items]
Financial assets	21	20
Deposits | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	21	20
Financial assets, at fair value	21	20
Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Loan receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Loan receivables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Financial assets, at fair value	0
Other receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	3	3
Other receivables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	3	3
Financial assets, at fair value	3	3
Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Other non-current financial assets
Disclosure of detailed information about financial instruments [line items]
Financial assets	94	23
Other non-current financial assets | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	24	23
Financial assets, at fair value	24	23
Other non-current financial assets | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Trade receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	6,589	6,814
Trade receivables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	6,589	6,814
Financial assets, at fair value	6,589	6,814
Trade receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Deposits
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,026	2,099
Deposits | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,026	2,099
Financial assets, at fair value	2,026	2,099
Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Other receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	699	1,057
Other receivables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	699	1,057
Financial assets, at fair value	699	1,057
Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Other current financial assets
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,725	3,156
Other current financial assets | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,725	3,156
Financial assets, at fair value	2,725	3,156
Other current financial assets | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		0
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial assets	8,053	8,214
Cash and cash equivalents | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	8,053	8,214
Financial assets, at fair value	8,053	8,214
Cash and cash equivalents | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		€ 0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Borrowings | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other non-current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Trade payables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Refund liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Loan receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other non-current financial assets | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Trade receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Other current financial assets | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Cash and cash equivalents | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 0

Financial instruments and ris30

Financial instruments and risk management Measurement of fair values - valuation technique (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 17,461	€ 18,207
Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		€ 0
Level 3 of fair value hierarchy [member] | Measured at fair value | Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Loan receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Loan receivables | Level 3 of fair value hierarchy [member] | Measured at fair value | Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 70
Discounted cash flow [member] | Loan receivables | Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Interest rate, significant unobservable inputs, assets	20.00%
Adjustment to mid-market consensus price, significant unobservable inputs, assets	(15.00%)
Bottom of range [member] | Discounted cash flow [member] | Loan receivables | Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets	€ 220
Top of range [member] | Discounted cash flow [member] | Loan receivables | Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets	€ 225

Financial instruments and ris31

Financial instruments and risk management Total gains recognized in profit or loss (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 17,461	€ 18,207
Loan receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets		€ 0
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Gains (losses) on financial assets at fair value through profit or loss	70
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] | Measured at fair value | Loan receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	70
Gains (losses) on financial assets at fair value through profit or loss	€ 70

Other Information (Detail Textu

Other Information (Detail Textuals) $ / shares in Units, $ in Thousands, ₪ in Millions

Dec. 01, 2017EUR (€)

Dec. 01, 2017USD ($)

Aug. 09, 2016USD ($)

Apr. 20, 2012EUR (€)

Jun. 30, 2018EUR (€)

Jun. 30, 2017EUR (€)

Aug. 23, 2018EUR (€)

Jan. 31, 2018EUR (€)

Jan. 31, 2018ILS (₪)

Jan. 31, 2018USD ($)

Dec. 31, 2017EUR (€)

Dec. 31, 2017USD ($)

Aug. 31, 2016$ / sharesshares

Disclosure of transactions between related parties [line items]

Cash payout to shareholders

€ 5,730,000

€ 0

Purchase agreement PEAK6

Disclosure of transactions between related parties [line items]

Number of share issued | shares

5,000,000

Share issued price per share (in dollars per share) | shares

1.55

Warrant issued to purchase number of common stock | shares

7,500,000

Exercise price of warrants or rights (in dollars per share) | $ / shares

$ 1.74

Management services agreement peak6

Disclosure of transactions between related parties [line items]

Professional fees for the services rendered | $

$ 1,500

Term of agreement

5 years

Quarterly amount of management fee | $

$ 375,000

Affinitas GmbH | Affinitas and rocket internet se agreement

Disclosure of transactions between related parties [line items]

Professional fees for the services rendered

12,000

10,000

Professional fees payable

€ 0

€ 0

Entities with joint control or significant influence over entity

Disclosure of transactions between related parties [line items]

Percentage of share held

25.00%

Stakeholders and officers of affinitas | Loan agreement

Disclosure of transactions between related parties [line items]

Amount of loan

€ 0

5,850,000

Interest incurred on loan

127,000

€ 254,000

Rocket Khalil

Disclosure of transactions between related parties [line items]

Cash payout to shareholders

1,377,000

David Khalil

Disclosure of transactions between related parties [line items]

Cash payout to shareholders

€ 25,000

Affinitas Phantom Share GmbH [Member] | eH Shareholder Loan [Member]

Disclosure of transactions between related parties [line items]

Percentage of share held

13.00%

Amount of loan

€ 220,000

Cash advances and loans made to related parties

€ 213,000

Borrowings, interest rate

0.50%

Receivables due from related parties

€ 70,000

MLLNNL LLC

Disclosure of transactions between related parties [line items]

Professional fees for the services rendered

€ 155,000

Peak6 | Management services agreement peak6

Disclosure of transactions between related parties [line items]

Consideration for the termination of agreement

€ 2,000,000

$ 2,400

Attorneys From City Of Santa Monica And Offices Of District Attorney | Legal proceedings contingent liability

Disclosure of transactions between related parties [line items]

Investigative costs and legal fees

€ 1,300,000

$ 1,600

Legal proceedings provision

€ 900,000

$ 1,100

Upmarket And Spark Networks Israel Ltd

Disclosure of transactions between related parties [line items]

Legal proceedings provision

€ 300,000

₪ 1.1