Spark Networks SE (LOVLY) 20-F 12 Jun 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document And Entity Information [Abstract]
Entity Registrant Name	Spark Networks SE
Entity Central Index Key	0001705338
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	2,605,689
Document Type	20-F
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Document Shell Company Report	false
Document Transition Report	false
Document Registration Statement	false
Document Annual Report	true
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Voluntary Filers	No

Consolidated Balance Sheets

Consolidated Balance Sheets - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018	[1]
ASSETS
Non-current assets	€ 304,322	€ 45,807
Intangible assets and goodwill	278,862	33,015
Internally generated software	5,040	2,221
Licenses and domains	160	209
Brands and trademarks	101,523	4,894
Purchased software	94	23
Intangible assets under development	3,159	3,691
Other intangible assets	10,658	1,173
Goodwill	158,228	20,804
Property, plant and equipment	2,317	2,015
Leasehold improvements	69	127
Other and office equipment	1,445	1,884
Property, plant and equipment under construction	0	4
Right-of-use assets	803	0
Other non-current financial assets	7,040	24
Other non-current non-financial assets	251	271
Non-current income tax assets	85	0
Deferred tax assets	15,767	10,482
Current assets	27,720	18,065
Current trade and other receivables	11,911	6,936
Trade receivables	5,808	2,974
Other current financial assets	3,218	914
Other assets	2,885	3,048
Current income tax assets	359	34
Cash and cash equivalents	15,450	11,095	[2]
TOTAL ASSETS	332,042	63,872
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity	142,120	16,915	[3]
Subscribed capital	2,662	1,317
Capital reserves	183,349	49,365
Share-based payment reserve	6,031	4,149
Accumulated deficit	(54,317)	(38,650)
Accumulated other comprehensive income	4,395	734
Non-current liabilities	96,275	9,582
Non-current borrowings	85,157	8,375
Other non-current provisions	17	16
Other non-current financial liabilities	7,167	54
Deferred tax liabilities	3,054	1,132
Non-current income tax liabilities	876	0
Non-current contract liabilities	4	5
Current liabilities	93,647	37,375
Current borrowings	10,682	3,750
Other current provisions	2,047	305
Current trade and other payables	43,263	12,863
Trade payables	25,873	10,166
Other current financial liabilities	14,429	878
Other liabilities	2,961	1,819
Current income tax liabilities	815	349
Current contract liabilities	36,840	20,108
Total liabilities	189,922	46,957
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES	€ 332,042	€ 63,872
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[3]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	[1]	Dec. 31, 2017	[1]
Profit or loss [abstract]
Revenue	€ 149,141	€ 103,438		€ 83,529
Cost of revenue	(103,302)	(69,490)		(58,776)
Gross profit	45,839	33,948		24,753
Other income	1,558	240		54
Other operating expenses	(57,211)	(36,299)		(32,030)
Sales and marketing expenses	(6,108)	(4,938)		(5,540)
Customer service expenses	(6,830)	(4,626)		(3,971)
Technical operations and development expenses	(19,433)	(7,195)		(6,428)
General and administrative expenses	(24,840)	(19,540)		(16,091)
Operating loss	(9,814)	(2,111)		(7,223)
Finance income	4,236	478		239
Finance costs	(13,186)	(1,436)		(782)
Net finance expenses	(8,950)	(958)		(543)
Loss before taxes	(18,764)	(3,069)		(7,766)
Income tax benefit (expense)	3,590	(811)		720
Net loss	(15,174)	(3,880)	[2]	(7,046)	[2]
Other comprehensive income/(loss)	3,661	1,617		(883)
Total comprehensive loss	€ (11,513)	€ (2,263)		€ (7,929)
Loss per share
Basic earnings/(loss) per share (in euro per share)	€ (7.68)	€ (2.99)		€ (30.63)
Diluted earnings/(loss) per share (in euro per share)	€ (7.68)	€ (2.99)		€ (30.63)
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

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	[1]	€ (24,968)		€ 25	€ 0	€ 0	€ 2,259	€ (27,252)	€ 0
Net loss		(7,046)	[2],[3]	0	0	0	0	(7,046)	0
Currency translation adjustment		(883)		0	0	0	0	0	(883)
Total comprehensive loss		(7,929)	[2]	0	0	0	0	(7,046)	(883)
Reorganization		20,670		945	0	19,725	0	0	0
Issuance of new shares		29,499		347	0	29,152	0	0	0
Purchase of treasury shares		0		0	(24)	24	0	0	0
Share-based compensation		488		0	0	0	488	0	0
Ending balance at Dec. 31, 2017	[1]	17,760		1,317	(24)	48,901	2,747	(34,298)	(883)
Net loss		(3,880)	[2],[3]	0	0	0	0	(3,880)	0
Currency translation adjustment		1,617		0	0	0	0	0	1,617
Total comprehensive loss		(2,263)	[2]	0	0	0	0	(3,880)	1,617
Issuance of new shares		488		0	6	482	0	0	0
Cash settlement of share-based payment arrangements		(3,161)		0	0	0	(2,689)	(472)	0
Share-based compensation		4,091		0	0	0	4,091	0	0
Ending balance at Dec. 31, 2018	[1]	16,915	[4]	1,317	(18)	49,383	4,149	(38,650)	734
Net loss		(15,174)						(15,174)
Currency translation adjustment		3,661							3,661
Total comprehensive loss		(11,513)		0	0	0	0	(15,174)	3,661
Issuance of new shares as merger consideration		134,484		1,298	0	133,186	0	0	0
Issuance of new shares		352		47	(38)	836	0	(493)	0
Cash settlement of share-based payment arrangements		(453)		0	0	0	(453)	0	0
Share-based compensation		2,335		0	0	0	2,335	0	0
Ending balance at Dec. 31, 2019		€ 142,120		€ 2,662	€ (56)	€ 183,405	€ 6,031	€ (54,317)	€ 4,395
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[3]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[4]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Consolidated Statement of Sha_2

Consolidated Statement of Shareholder's Equity (Parenthetical) € in Thousands	12 Months Ended
	Dec. 31, 2019EUR (€)
Statement of changes in equity [abstract]
Share issue related cost, acquisition of subsidiary	€ 589
Share issue related cost	€ 21

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Thousands		12 Months Ended
		Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Statement of cash flows [abstract]
Net income (loss) for the period		€ (15,174)		€ (3,880)	[1],[2]	€ (7,046)	[1],[2]
Non-cash items:
Depreciation of property, plant, and equipment		1,960		385	[2]	203	[2]
Amortization of intangible assets		5,736		3,180	[2]	2,881	[2]
Impairment of intangible assets and goodwill		703		3,324	[2]	25	[2]
Net finance expenses		8,950		958	[2]	543	[2]
Gain/loss on disposal of tangible and intangible assets		1		0	[2]	8	[2]
Share-based compensation expense		2,335		4,091	[2]	488	[2]
Change in operating assets and liabilities:
Change in contract liabilities		9,365		722	[2]	(374)	[2]
Changes in tax positions		(3,488)		596	[2]	(868)	[2]
Change in provisions		1,232		(906)	[2]	(594)	[2]
Change in other operating assets and liabilities		(383)		(127)	[2]	(87)	[2]
Changes in working capital:
Change in current trade and other receivables		4,880		3,486	[2]	(81)	[2]
Change in current trade and other payables		(1,134)		(2,930)	[2]	4,231	[2]
Cash inflow (outflow) from operating activities		14,983		8,899	[2]	(671)	[2]
Interest paid		(5,893)		(442)	[2]	(509)	[2]
Interest received		171		0	[2]	0	[2]
Taxes paid		(705)		0	[2]	0	[2]
Proceeds from lease receivables		78		0	[2]	0	[2]
Net cash inflow (outflow) from operating activities		8,634		8,457	[2]	(1,180)	[2]
Expenditure for investments in intangible assets		(3,882)		(3,219)	[2]	(2,418)	[2]
Expenditure for investments in property, plant and equipment		(83)		(312)	[2]	(1,755)	[2]
Cash acquired in business combinations		0		0	[2]	6,606	[2]
Cash paid for business combination, net of cash acquired		(81,048)		0	[2]	0	[2]
Settlement of contingent consideration in connection with a business combination		0		0	[2]	(295)	[2]
Proceeds from the disposal of discontinued operations		0		0	[2]	250	[2]
Cash inflow (outflow) from investing activities		(85,013)		(3,531)	[2]	2,388	[2]
Proceeds from stock option exercises		381		483	[2]	120	[2]
Proceeds from bank loans		99,288		14,910	[2]	0	[2]
Repayment of bank loans		(17,539)		(2,814)	[2]	(5)	[2]
Payments directly related to loan facility		(56)		(60)	[2]	0	[2]
Payment of lease liabilities		(1,008)		0	[2]	0	[2]
Cash paid for settlement of share-based payment arrangements		(453)		(3,161)	[2]	0	[2]
Cash paid for repurchase of options		(3)		0	[2]	0	[2]
Settlement of deferred compensation in connection with a business combination		0		0	[2]	(1,000)	[2]
Proceeds from shareholder loans		0		220	[2]	0	[2]
Repayment of shareholder loans		0		(6,157)	[2]	0	[2]
Cash merger consideration payments to Affinitas shareholders		0		(5,730)	[2]	0	[2]
Cash inflow (outflow) from financing activities		80,610		(2,309)	[2]	(885)	[2]
Net change in cash and cash equivalents		4,231		2,617	[2]	323	[2]
Cash and cash equivalents at January 1	[2]	11,095	[3]	8,214		8,064
Effects of exchange rate fluctuations on cash		124		264	[2]	(173)	[2]
Cash and cash equivalents at December 31		€ 15,450		€ 11,095	[2],[3]	€ 8,214	[2]
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[3]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Description of Business and Bas

Description of Business and Basis for Preparation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Description of Business and Basis for Preparation	Description of Business and Basis for Preparation 1.1 Reporting Entity Spark Networks SE is domiciled in Germany. The company’s office is 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 wholly owned 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 and freemium brands including Zoosk, EliteSingles, Jdate, Christian Mingle, eDarling, JSwipe, and SilverSingles, among others. Spark Networks SE is publicly listed on the NYSE American exchange under the ticker symbol “LOV”. The operations of Spark Networks SE in its current form is the result of the merger between Affinitas GmbH (“Affinitas”) and Spark Networks, Inc. (“Spark”) in 2017 and the addition of Zoosk, Inc. ("Zoosk") on July 1, 2019. 1.2 Basis of Accounting These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). They were authorized for issuance by the Group’s management board on June 11, 2020. 1.3 Functional and presentation currency These 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 exchange rates at the reporting date , and revenue and expenses using average exchange rates for the year . The resulting translation gain or loss is included in Accumulated other comprehensive income and is excluded from net loss. 1.4 Use of judgments and estimates In preparing these 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. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively. Assumptions and estimation uncertainties Information about assumptions and estimation uncertainties may have a significant risk of resulting in a material adjustment for the year ending December 31, 2019 is included in the following notes: • recognition and measurement of provisions and contingencies: key assumptions about the likelihood and magnitude of an outflow of resources; • impairment test of intangible assets and goodwill: key assumptions regarding underlying recoverable amounts; • lease term: assessment of the likelihood of exercising an extension option or not exercising a termination option, if applicable; • classification and measurement of virtual stock option plans: key assumptions underlying the classification of the virtual stock option plans as equity-settled, the binomial option-pricing valuation model to calculate the fair value of granted share-based awards; • recognition and measurement of internally generated software: key assumptions about the future economic benefits expected from those intangible assets; • recognition of deferred tax assets: availability of future taxable profit against which tax losses carried forward can be used; • uncertainty over income tax treatments: key assumptions about the examination of tax treatments by taxation authorities, determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, and consideration of changes in facts and circumstances; • accounting for business combinations: key assumptions underlying the fair value of the consideration transferred and fair value of the assets acquired and liabilities assumed in accordance with IFRS 3 Business Combinations; and • recognition of revenue: key assumptions about the amount of consideration the Group is due in exchange for services, including estimates about future refunds and chargebacks. Revenue is recognized in an amount that reflects the consideration the Group is contractually due in exchange for those services. Measurement of fair values A number of the Group’s accounting policies and disclosures require the measurement of fair values, for both financial and non-financial assets and liabilities. The Group regularly reviews significant inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the Group assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which the valuations should be classified. When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability fall into different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety at the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. Further information about the assumptions made in measuring fair values is included in the following notes: • assets acquired and liabilities assumed in a business combination; • share-based payment arrangements; and • financial instruments 1.5 Basis of measurement The 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, 2020, and earlier application is permitted; however, the Group has not early adopted the following new or amended standards in preparing these consolidated financial statements. Standard / interpretation Revised Conceptual Framework for Financial Reporting Amendments to 'References to Conceptual Framework in IFRS Standards' Amendments to IFRS 3 Amendments to 'Definition of a Business' - Clarifications Amendments to IAS 1 and IAS 8 Amendments to 'Definition of Material' - Clarifications Amendments to IFRS 9, IAS 39 and IFRS 7 Amendments to 'Interest Rate Benchmark Reform' None of these standards, amendments to standards, or new interpretations are expected to have a significant effect on the consolidated financial statements of the Group. The following standard was effective for annual periods beginning on January 1, 2019, and was adopted by Group for the first time in the consolidated financial statements: IFRIC Interpretation 23, Uncertainty over Income Tax Treatments On January 1, 2019, the Group adopted International Financial Reporting Interpretations Committee (“IFRIC”) Interpretation 23, Uncertainty over Income Tax Treatments. The interpretation is to be applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments. The adoption did not have any material impact on the consolidated financial statements. 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 the prior standard, IAS 17 Leases, and related interpretations. The Group adopted IFRS 16 as of January 1, 2019, applying the modified retrospective approach. Under the chosen transition method, comparative information has not been restated and there was no cumulative impact to the Group's retained earnings at January 1, 2019 from the adoption of IFRS 16. The Group elected to use a number of the practical expedients offered by the standard, including non-capitalization of short-term leases, and the use of hindsight when determining the lease term if the contract contains options to extend or terminate the lease. Additionally, the Group applied a practical expedient to ‘grandfather’ its previous assessment of which existing contracts are, or contain, leases. The Group applied IFRS 16 to all contracts that were previously identified as leases under IAS 17 Leases. Contracts that were not identified as leases under IAS 17 were not reassessed. Under IFRS 16, a contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The definition of a lease under IFRS 16 has been applied only to contracts entered into or changed on or after January 1, 2019. On January 1, 2019, the Group recognized lease liabilities in relation to two lease contracts as a lessee for office space in Berlin, Germany and Utah, United States, which were previously classified as operating leases under IAS 17 Leases. These liabilities were measured at the present value of the remaining lease payments, discounted using the incremental borrowing rates as of January 1, 2019. The weighted average discount rate applied to the lease liabilities on January 1, 2019 was 2.79% . Interest is charged over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. When measuring the right-of-use asset, there were two options in transition. The Group chose the option to measure the associated right-of-use assets at an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments existing immediately prior to the date of initial application. The right-of-use asset is depreciated over the shorter of the asset's life or the lease term on a straight-line basis. The nature of expenses related to the Group's leases changed under IFRS 16. Expenses related to the Group's leases were previously recognized on a straight-line basis as operating lease expense under IAS 17 Leases. Beginning January 1, 2019, the Group recognizes depreciation expense for right-of-use assets as operating expense and interest expense on lease liabilities as finance expense within the Consolidated Statements of Operations and Comprehensive Loss . The transition impact of the policy change as of January 1, 2019, was as follows: • Property, plant and equipment are higher by €1.3 million due to the recognition of right-of-use assets. • Current financial liabilities are higher by €401 thousand due to the recognition of lease liabilities. • Non-current financial liabilities are higher by €916 thousand due to the recognition of lease liabilities. • Trade and other payables are lower by €55 thousand due to the derecognition of deferred rent. Below is a reconciliation of the Group's operating lease commitments at December 31, 2018 and lease liabilities recognized on January 1, 2019: in € thousands January 1, 2019 Operating lease commitments as of December 31, 2018 as disclosed in the Group's consolidated financial statements 2,261 Contracts not containing a lease (874 ) Operating lease commitments as of January 1, 2019 1,387 Discounted using the weighted average incremental borrowing rate of 2.79% at January 1, 2019 1,331 Recognition exemption for leases with less than 12 months of lease term at transition (14 ) Lease liabilities recognized on January 1, 2019 1,317 Please refer to Note 5.16 for further details related to the Group's lease activity during the year ended December 31, 2019 . 1.7 Correction of an error Certain comparative amounts in the Consolidated Balance Sheets , Consolidated Statements of Operations and Comprehensive Loss , Consolidated Statements of Shareholders' Equity , and Consolidated Statements of Cash Flows have been restated to correct for an error with respect to the understatement of Current contract liabilities. The impact of this restatement is disclosed in Note 8.4 . Throughout the consolidated financial statements, columns including comparative figures that have been restated are indicated with “ (1) .”

Basis of consolidation

Basis of consolidation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Basis Of Consolidation [Abstract]
Basis of consolidation	Basis of Consolidation The accompanying consolidated financial statements include the accounts of Spark Networks as the parent company and its subsidiaries. All significant intercompany transactions and balances have been eliminated upon consolidation. Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. The Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Under the acquisition method of accounting, Spark Network allocates the fair value of purchase consideration to the tangible assets acquired, liabilities assumed, and intangible assets acquired based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require Spark Networks’ management to make significant estimates and assumptions, especially with respect to estimating the fair value and expected useful life assigned to each class of assets and liabilities acquired. Different classes of assets will have varying useful lives. Spark Networks’ management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which can be up to one year from the acquisition date, Spark Networks may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded in the Group's financial results within the Consolidated Statements of Operations and Comprehensive Loss . Any goodwill or indefinite lived intangibles that arise are tested annually for impairment. Transaction costs are expensed as incurred. The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognized in profit or loss. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognized in profit or loss. 2.1 Group composition The consolidated financial statements comprise the following fully consolidated subsidiaries: Entity Equity Share as of December 31, 2019 Equity Share as of December 31, 2018 Spark Networks Services GmbH (previously, Affinitas GmbH) 100 % 100 % Samadhi SAS (acquired on September 30, 2016) 100 % 100 % EliteSingles LLC (formed on April 1, 2015) 100 % 100 % Spark Networks, Inc. (acquired on November 2, 2017) 100 % 100 % Spark Networks Limited (acquired on November 2, 2017) 100 % 100 % LOV USA, LLC (acquired on November 2, 2017) 100 % 100 % Spark Networks USA, LLC (acquired on November 2, 2017) 100 % 100 % Spark Networks (Israel) Limited (acquired on November 2, 2017) 100 % 100 % JDate Limited (acquired on November 2, 2017) 100 % 100 % HurryDate, LLC (acquired on November 2, 2017) 100 % 100 % MingleMatch, Inc. (acquired on November 2, 2017) 100 % 100 % Kizmeet, Inc. (acquired on November 2, 2017) 100 % 100 % Reseaux Spark Canada Ltd. (acquired on November 2, 2017) 100 % 100 % SocialNet, Inc. (acquired on November 2, 2017) 100 % 100 % SN Events, Inc. (acquired on November 2, 2017) 100 % 100 % SN Holdco, LLC (acquired on November 2, 2017) 100 % 100 % Smooch Labs, Inc. (acquired on November 2, 2017) 100 % 100 % SilverSingles LLC (formed on December 22, 2018) 100 % 100 % LDS Singles LLC (formed on May 17, 2019) 100 % — % Adventist Singles LLC (formed on May 17, 2019) 100 % — % Charm Labs LLC (formed on May 17, 2019) 100 % — % Zoosk, Inc. (acquired on July 1, 2019) 100 % — % Zoosk Limited (acquired on July 1, 2019) 100 % — % Zoosk Ireland Limited (acquired on July 1, 2019) 100 % — % 2.2 Business Combinations Merger with Zoosk, Inc. on July 1, 2019 On March 21, 2019, Spark Networks entered into a merger agreement with Zoosk, a dating company based in San Francisco, California, United States, pursuant to which Zoosk would become a wholly owned subsidiary of Spark Networks (the "Spark Networks / Zoosk Merger"). The Spark Networks / Zoosk Merger became effective as of July 1, 2019 (the "Effective Time") and is accounted for as a business combination in accordance with IFRS 3 Business Combinations, whereby Spark Networks is the accounting acquirer. Subject to the terms and conditions of the merger agreement, Spark Networks issued 12,980,000 American Depositary Shares (the “Parent ADSs”) representing ordinary no-par value registered shares ( auf den Namen lautende Stückaktien ) of Spark Networks (the “Parent Ordinary Shares”) to Zoosk's former equity holders. The fair value of the ADSs issued was based on the closing ADS price of Spark Networks on the Effective Time. Additionally, the merger agreement provided for cash consideration of $105 million , subject to adjustment, which was funded by borrowings under the Senior Secured Facilities Agreement as described in Note 5.9 . As described in Note 8.5 , Spark Networks determined that the final merger aggregate adjusted cash consideration resulted in a final adjustment surplus of $506 thousand ( €451 thousand ), which was paid in January 2020. The following table summarizes the acquisition date fair value of each major class of consideration transferred: (in thousands) Final merger aggregate adjusted cash consideration (1) $ 99,085 Cash consideration holdback amount (discounted 1.5 years) $ 9,814 Total merger aggregate cash consideration $ 108,899 Spark Networks American Depository Shares (ADSs, in thousands) consideration 12,980 Spark Networks ADS closing price as of July 1, 2019 $ 11.81 Merger aggregate stock consideration value $ 153,294 Merger aggregate consideration $ 262,193 USD to EUR exchange rate as of July 1, 2019 0.8811 Merger aggregate consideration € 231,028 (1) Final merger aggregate adjusted cash consideration has been adjusted as of July 1, 2019 to include the final adjustment surplus determined in January 2020. Subject to the terms and conditions of the merger agreement, at the effective time: • each share of capital stock of Zoosk (“Zoosk Capital Stock”) that was issued and outstanding immediately prior to the Effective Time (other than dissenting shares and shares that were owned by Zoosk as treasury stock or by Spark Networks) were cancelled and automatically converted into the right of the stockholders of Zoosk to receive, in respect of each such share, (A) the Per Share Closing Cash Consideration and the Per Share Stock Consideration (each as defined in the merger agreement) and (B) each stockholder’s Pro Rata Portion of the Post-Closing Cash Consideration (each as defined in the merger agreement); • the portion of each option to purchase Zoosk Capital Stock that was vested and exercisable immediately prior to the effective time (each such portion, a “Vested Option”) and that had an exercise price per share less than the Per Share Merger Aggregate Consideration (as defined in the merger agreement) was cancelled and automatically converted into the right to receive an amount in cash, without interest and subject to any applicable withholding, equal to (1) the product of the number of shares of Zoosk common stock then subject to such Vested Option multiplied by the applicable Per Option/Warrant Closing Payment (as defined in the merger agreement) and (2) the applicable Pro Rata Portion of the Post-Closing Cash Consideration in respect of such Vested Option; and • each warrant to purchase Zoosk Capital Stock, whether vested or unvested, that had a per share exercise price that is less than the Per Share Merger Aggregate Consideration and outstanding immediately prior to the effective time (each, a “Cash-Out Warrant”) was cancelled and automatically converted into the right to receive an amount in cash, without interest and subject to any applicable withholding, equal to (A) the product of the number of shares of Zoosk common stock subject to such Cash-Out Warrant multiplied by the applicable Per Option/Warrant Closing Payment and (B) the applicable Pro Rata Portion of the Post-Closing Cash Consideration in respect of such Cash-Out Warrant. Notwithstanding the foregoing, $10 million of the cash consideration will be held back by Spark Networks until December 31, 2020 in order to satisfy any indemnity obligations of the holders of shares of Zoosk Capital Stock, Vested Options, and Cash-Out Warrants that were issued and outstanding immediately prior to the effective time and/or each recipient under the Zoosk Liquidity Bonus Plan (as defined in the merger agreement). Further, $1 million of the cash consideration will be placed in escrow for purposes of satisfying the post-closing purchase price adjustment, if any. Zoosk, which was incorporated in 2007, is a leading global online dating platform, allowing its members to discover and communicate with each other from their mobile phones, tablets, or personal computers. The primary reason for the merger was to strengthen Spark Networks' position in the online dating market by creating the second-largest dating company in North America based on revenue. The merger will enable Spark Networks to expand its user base in the North American market. The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition as well as the resulting goodwill: in thousands Acquisition date fair values Goodwill 135,630 Intangible assets 109,710 Property, plant and equipment 7,268 Non-current assets 25,974 Trade receivables 7,215 Other current assets 2,459 Cash and cash equivalents 5,820 Total assets 294,076 Current liabilities (22,545 ) Other liabilities (33,156 ) Contract liabilities (7,347 ) Identifiable net assets acquired and the resulting goodwill € 231,028 The following table summarizes the components of the acquired intangible assets and estimated useful lives (in thousands, except for estimated useful lives): in thousands Acquisition date fair values Estimated Useful Life Trademark € 96,431 indefinite Customer relationships 7,325 2.0 Developed technology 5,912 2.0 Purchased software 22 less than 1 year Licenses 20 less than 1 year € 109,710 The Group used the relief-from-royalty method for measuring the fair values of the Trademark and Developed technology acquired, and used the multi-period excess earnings method to measure the fair value of the Customer relationships acquired. The relief-from-royalty method considers the discounted estimated royalty payments that are expected to be avoided as a result of the patents being owned. The multi-period excess earnings method considers the present value of net cash flows expected to be generated by the customer relationships, by excluding any cash flows related to contributory assets. Spark Networks recognized €135,630 thousand of goodwill as of the acquisition date, measured as the excess of the merger aggregate consideration over the assets acquired and liabilities assumed at the date of acquisition. The goodwill balance is primarily attributed to assembled workforce, increased offerings to the Group's user base, and other operating synergies anticipated upon the integration of the operations of Spark Networks and Zoosk. As a result of the transaction there is no goodwill that is expected to be deductible for tax purposes. Spark Networks recognized approximately €6,315 thousand of acquisition-related costs during the year ended December 31, 2019 , including €5,254 thousand of transaction, advisory, and merger integration costs included within General and administrative expenses in the Group's Consolidated Statements of Operations and Comprehensive Loss , and €1,061 thousand of severance costs, of which €770 thousand is included within Technical operations and development expenses , €109 thousand is included within General and administrative expenses , €147 thousand is included within Customer service expenses and €35 thousand is included within Sales and marketing expenses in the Group's Consolidated Statements of Operations and Comprehensive Loss . For the six months ended December 31, 2019 , Zoosk contributed revenue of €51,927 thousand and a net loss of €6,031 thousand to the Group's results. If the acquisition had occurred on January 1, 2019, management estimates that during the year ended December 31, 2019 , consolidated revenue would have been €220,111 thousand and consolidated net loss would have been €13,891 thousand for 2019 . In determining these amounts, management removed transaction related costs of €23,112 thousand as they are one-time in nature and will not have a continuing impact on operations. Merger with Spark Networks, Inc. on November 2, 2017 On May 2, 2017, Affinitas entered into a merger agreement with Spark, a publicly listed company located in Los Angeles, California, United States, pursuant to which the parties agreed to combine the businesses of Spark and Affinitas under Spark Networks SE (the “Affinitas / Spark Merger”). Spark Networks SE was formed at the end of March 2017 and was acquired by Affinitas in April 2017 for the purpose of effecting the business combination and becoming the ultimate holding company. The Affinitas / Spark Merger became effective as of November 2, 2017 and is accounted for as a business combination in accordance with IFRS 3 Business Combinations, whereby Affinitas is the accounting acquirer. The Affinitas / Spark Merger was effected in three principal steps: • Affinitas Share Transfer: Each stakeholder has purchased a rata share of the 120,000 Spark Networks Ordinary Shares previously owned by Affinitas for a total purchase price among all Affinitas stakeholders of €132 thousand , of which €120 thousand is related to the purchase of 120,000 Spark Networks Ordinary Shares and €12 thousand is related to transaction-related expenses. • Affinitas Share Exchange: Following the Affinitas Share Transfer, Spark Networks acquired all of the Affinitas Shares from the Affinitas stakeholders in exchange for 849,861 Spark Networks Ordinary Shares and a payment by Spark Networks to the respective stakeholders of Affinitas of €5,730 thousand , after which Affinitas became a wholly owned subsidiary of Spark Networks and the former Affinitas stakeholders own all of the outstanding Spark Networks Ordinary Shares. • Merger: Immediately after the Affinitas Share Exchange, Spark and Affinitas merged, with Spark surviving as a wholly-owned subsidiary of Spark Networks. In the Merger, each outstanding Spark Share has been converted into the right to receive a number of Spark Networks American Depositary Shares (“ADSs”) equal to the Adjustment Ratio, with each Spark Networks ADS representing 0.1 Spark Networks Ordinary Shares. Spark, which was incorporated in 1998, is a leader in creating communities that help individuals form life-long relationships with others that share their interests and values. Spark’s core properties, Jdate and Christian Mingle, are communities geared towards singles of the Jewish and Christian faiths. Through Spark’s websites and mobile applications, Spark helps members search for and communicate with other like-minded individuals. Along with these two core brands, Spark also operates a number of other niche-focused and international websites and mobile applications and maintains a physical presence in the United States. The combination of Spark and Affinitas helps to create one of the world’s premier online dating platforms and creates a strong platform with the executive knowledge, operational experience and financial means to continue to grow organically and through acquisitions in an expanding and attractive digital industry. The consideration transferred by Spark Networks to acquire 100% of the outstanding shares of Spark is comprised of the fair value of the Spark Networks Ordinary Shares issued to Spark stakeholders in connection with the closing of the Affinitas / Spark Merger on November 2, 2017 at a fixed ratio. Neither Spark Networks nor Affinitas were public reporting companies at the time of the merger; therefore, fair value of their respective shares of common stock was not readily available. As Spark’s common stock was publicly traded in the active market, Affinitas’ and Spark’s management determined that Spark’s common stock was a more reliable measure to determine fair value of the consideration transferred in the Affinitas / Spark Merger. Using this approach, the purchase price was calculated as follows: Spark Networks, Inc. (in thousands) Spark common stock outstanding as of November 2, 2017 34,701 Multiplied by Adjustment Ratio 0.1 New Spark ADSs to be issued, as converted 3,470 Spark common stock per share price as of November 2, 2017 $ 0.99 USD to EUR exchange rate as of November 2, 2017 0.8587 Spark common stock per share price as of November 2, 2017 € 0.85 Divided by Adjustment Ratio 0.1 Per share fair value of Spark common stock as of November 2, 2017 € 8.50 Fair value of New Spark ADSs to be issued pursuant to the Business Combination € 29,499 Per the terms of the Affinitas / Spark Merger and the reorganization of the existing group prior to the business combination, Affinitas’ shareholders received a cash payout of €5,730 thousand and paid €132 thousand , of which €120 thousand relates to the purchase of 120,000 Spark Network Ordinary Shares and €12 thousand relates to transaction related expenses. Those transaction related expenses of €12 thousand were included in General and administrative expenses during the year ended December 31, 2017. The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition: (in thousands) Acquisition date fair values Goodwill € 20,453 Intangible assets 6,243 Property, plant and equipment 81 Non-current assets 27 Trade receivables 336 Other current assets 1,424 Cash and cash equivalents 6,606 Total assets 35,170 Current liabilities (4,071 ) Other liabilities (41 ) Deferred income (1,559 ) Net assets acquired € 29,499 The goodwill balance is primarily attributed to the assembled workforce, expanded market opportunities and cost and other operating synergies anticipated upon the integration of the operations of Affinitas and Spark. The group incurred costs relating to the merger of €7,520 thousand during the year ended December 31, 2017, of which €6,303 thousand is included in General and administrative expenses , €717 thousand is included in Cost of revenue , €356 thousand is included in Technical operations and development expenses , and €144 thousand is included in Sales and marketing expenses in the Group's Consolidated Statements of Operations and Comprehensive Loss . For the two months ended December 31, 2017, Spark contributed revenue of €2,719 thousand and losses of €2,679 thousand to the Group’s results. If the acquisition had occurred on January 1, 2017, management estimates that consolidated revenue would have been €105,911 thousand . In determining these amounts, management applied adjustments required under the acquisition method of accounting, including a reduction in revenue of €943 thousand due to the write-offs of contract liabilities at the assumed date in the year ended December 31, 2017.

Significant Accounting Policies

Significant Accounting Policies Significant accounting policies	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies 3.1 Foreign Currency Transactions and Balances Foreign currency transactions, balances, and cash flows Transactions in foreign currencies are translated into the respective functional currencies of the Group's subsidiaries at the exchange rates prevailing at the transaction date. At each subsequent balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated into the functional currency at the exchange rate at the date of the transaction. Exchange gains and losses arising on the settlement of foreign currency transactions and the translation of monetary assets and liabilities denominated in foreign currencies into the functional currency are recognized in Net finance expenses . In the Consolidated Statements of Cash Flows , cash flows from foreign currency transactions have been translated into Euro using average exchange rates for the year . This method does not differ significantly from using the exchange rates at the dates the cash flows occur. The effect of exchange rate fluctuations on cash and cash equivalents denominated in foreign currencies is recognized separately as the financial statement caption Effects of exchange rate fluctuations on cash in the Consolidated Statements of Cash Flows . Translation of foreign operations The translation of foreign operations into the presentation currency is based on the following criteria: • Assets and liabilities are translated using period-end exchange rates at the reporting date ; • Income and expenses are translated using average exchange rates for the year . This method does not differ significantly from using the exchange rate at the date of the transaction Translation differences resulting from the application of the above criteria are recognized in other comprehensive income and are excluded from Net loss . 3.2 Revenue Recognition and Contract Balances Revenue Recognition The Group recognizes revenue in accordance with IFRS 15 Revenue from Contracts with Customers. 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 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. 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 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 revenue earned through certain mobile applications, including iOS and Android, the Group recognizes subscription revenue gross of the application processing fees primarily because the Group is the principal and it has the contractual right to determine the price paid by the subscriber. The Group records the related application processing fees as cost of revenue in the period incurred. The Group earns a small amount of revenue from virtual currency. Virtual currency is paid upfront and is initially recorded as contract liabilities. It can be redeemed by members and subscribers for certain premium features, delivery confirmation of messages, and virtual gifts. The Group records virtual currency revenue as it is redeemed. The Group also earns a small amount of revenue from advertising revenue. The Group records advertising revenue as it is earned and includes advertising revenue in the total revenue of each segment that generates advertising revenue. Contract Balances The contract liabilities balance consists of advance payments that are received or due in advance of the Company's performance. The Company generally classifies contract liabilities as current when the term of the applicable subscription period or expected completion of the performance obligation is one year or less. 3.3 Cost of Revenue Cost of revenue consists primarily of direct marketing expenses, compensation and other employee-related costs for personnel dedicated to maintaining Spark Networks’ data centers, data center expenses, credit card fees and mobile application processing fees. The Group incurs substantial advertising expenses in order to generate traffic to its websites. These advertising expenses consist of offline marketing, particularly television and out-of-home advertising, as well as online advertising and are directly attributable to the revenue the Group receives from its subscribers. 3.4 Employee benefits Short-term employee benefits are expensed as the related service is provided. A liability is recognized for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. Share-based payment arrangements Share-based compensation expense reflected in the Company's consolidated financial statements consists of expense related to the Affinitas virtual employee share option plan (the “Affinitas VESOP”), the Spark 2007 Omnibus Incentive Plan (“Spark 2007 Plan”), the Spark Networks 2017 virtual stock option plan (the “Spark Networks 2017 VSOP”) and the Spark Networks 2018 virtual stock option plan (the “Spark Networks 2018 VSOP”). The Affinitas VESOP was independently established by Affinitas in 2013 and the Spark 2007 Plan was independently established by Spark in 2007, in each case prior to the Affinitas / Spark Merger. In connection with the Affinitas / Spark Merger, the Affinitas VESOP was terminated and replaced by the Spark Networks 2017 VSOP. The Spark Networks 2017 VSOP was subsequently replaced by the Spark Networks 2018 VSOP in 2018. Share-based compensation expense incurred in periods prior to the close of the Affinitas / Spark Merger resulted solely from share-based compensation granted by Affinitas. The Affinitas / Spark Merger was considered a Liquidity Event under the terms of the Affinitas VESOP. It was decided by the shareholders of Affinitas to settle all the options granted under the Affinitas VESOP that were outstanding at the merger date at a fixed valuation of €3,839 thousand , which was equivalent to a total equity value of €90 million for Affinitas. This equity value of Affinitas was determined based on the Spark share price and the exchange ratio that Affinitas and Spark agreed on in relation to the Affinitas / Spark Merger. In 2017, Spark Networks established the Spark Networks 2017 VSOP for selected executives and employees of Spark Networks and its subsidiaries. In March 2018, Spark Networks replaced the Spark Networks 2017 VSOP by establishing the Spark Networks 2018 VSOP for selected executives and employees of Spark Networks and its subsidiaries if and to the extent that the plan participants under the Spark Networks 2017 VSOP had agreed to such replacement. Under the Spark Networks 2018 VSOP, Spark Networks granted participants a certain number of virtual stock options in exchange for options granted under the Spark Networks 2017 VSOP and/or a certain number of new virtual stock options, and can grant additional options in the future. The Spark Networks 2018 VSOP entitles Spark Networks to a choice of settlement whereby the cash amount or equal value in shares to be received by the beneficiaries for a single vested option shall equal the market price per Spark Networks ADS minus the exercise price. Spark Networks classifies awards under the Spark Networks 2018 VSOP as equity-settled. The grant-date fair value of equity-settled share-based payment arrangements granted to employees is generally recognized as an expense, with a corresponding increase in shareholders' equity, over the vesting period of the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant-date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. Spark Networks recognizes compensation expense on a straight-line basis from the beginning of the service period, even when the grant date is subsequent to the service commencement date. During the period between service commencement date and grant date, the share-based payment expense recognized is based on an estimated grant date fair value of the award. Once the grant date has been established for equity-settled awards, the estimated fair value is revised so that the expense recognized is based on the actual grant date fair value of the equity instruments granted. For awards with graded-vesting features, each installment of the award is treated as a separate grant. This means that each installment is separately expensed over the related vesting period. Spark Networks estimates the fair value of each virtual stock option grant using a binomial option-pricing model, which uses as inputs the fair value per Spark Networks ADS and assumptions Spark Networks makes with respect to the volatility of Spark Networks ADSs, the expected terms of Spark Networks’ virtual stock options, the risk-free interest rates for a period that approximates the expected term of the virtual stock option and the expected dividend yield. Defined contribution plans Obligations for contributions to defined contribution plans are expensed as the related service is provided. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in future payments is available. Termination benefits Termination benefits are recognized as a liability and expense at the earlier of when the Group can no longer withdraw the offer of those benefits and when the Group recognizes costs for a restructuring under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and involves the payment of termination benefits. If benefits are not expected to be settled wholly within 12 months of the reporting date, then they are discounted. 3.5 Lease payments Lease payments are comprised of the following payments for the right to use the underlying asset during the lease term: • fixed payments (including in-substance fixed payments), less any lease incentives received • variable lease payments that depend on an index or a rate • amounts expected to be payable by the Group under residual value guarantees • the exercise price of a purchase option if the Group is reasonably certain to exercise that option, and • payments of penalties for terminating the lease, if the lease term reflects the Group exercising that option The lease payments are discounted using the interest rate implicit in the lease, if that rate can be determined. In most of the Group’s leases, the implicit rate cannot be determined and the incremental borrowing rate is used. Operating lease payments are recognized in profit or loss on a straight-line basis over the term of the lease. 3.6 Finance income and finance costs The Group’s finance income and finance costs include interest income and expense, as well as translation gains and losses. Interest income or expense is recognized using the effective interest method. The effective interest rate is the rate used to discount the estimated future cash payments or receipts through the expected maturity of the financial instrument to: • the gross carrying amount of the financial asset; or • the amortized cost of the financial liability In calculating interest income and expense, the effective interest rate is applied to the gross carrying amount of the asset (when the asset is not credit-impaired) or to the amortized cost of the liability. However, for the financial assets that have become credit-impaired subsequent to initial recognition, interest income is calculated by applying the effective interest rate to the amortized cost of the financial asset. If the asset is no longer credit-impaired, then the calculation of interest income reverts to the gross basis. 3.7 Income tax Income tax expense comprises current and deferred tax. It is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive loss/income. Current tax Current tax is based on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognized for: • temporary differences on the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss; • temporary differences related to investments in subsidiaries, associates and joint arrangements to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future; and • taxable temporary differences arising on the initial recognition of goodwill. Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on business plans for individual subsidiaries in the Group and the reversal of temporary differences. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves. Unrecognized deferred tax assets are reassessed at each reporting date and recognized to the extent that it has become probable that future taxable profits will be available against which they can be used. Deferred tax is measured at the tax rates that are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Deferred tax assets and liabilities are offset only if certain criteria are met. Accordingly, deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax basis. In assessing the potential realization of deferred tax assets, management considers whether it is probable that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the Group’s tax loss carryforwards remain deductible. 3.8 Prepaid Advertising Expenses The Group regularly pays in advance for online and offline advertising, and expenses the prepaid amounts as cost of revenue over the contract periods as the vendor delivers on its commitment. The Group evaluates the realization of prepaid amounts at each reporting period and expenses prepaid amounts if the applicable vendor is unable to deliver on its commitment and is not willing or able to repay the undelivered prepaid amounts. Prepaid expenses are shown as non-financial assets. 3.9 Business Combinations From time to time, the Group acquires the stock or specific assets of companies in transactions that may be considered to be business acquisitions under IFRS 3 Business Combinations. Under the acquisition method of accounting, the Group allocates the fair value of purchase consideration to the tangible assets acquired, liabilities assumed, and intangible assets acquired based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require the Group’s management to make significant estimates and assumptions, especially with respect to estimating the fair value and expected useful life assigned to each class of assets and liabilities acquired. Different classes of assets will have varying useful lives. The Group’s management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which can be up to one year from the acquisition date, the Group may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded in the Group's net financial results within the Consolidated Statements of Operations and Comprehensive Loss . 3.10 Intangible assets and goodwill Recognition and measurement of goodwill and intangible assets with indefinite lives Goodwill arising from the acquisition of subsidiaries is measured at acquisition date fair value less accumulated impairment losses. The Group’s goodwill represents the excess of the purchase price over the fair value of the net assets acquired resulting from business acquisitions. Intangible assets resulting from the acquisitions of entities in a business combination are recorded using the acquisition method of accounting and estimated by management based on the fair value of assets received. Management reviews the potential impairment of goodwill and indefinite lived intangible assets at least annually, or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. Management also routinely reviews whether events and circumstances continue to support an indefinite useful life for intangible assets that are not being amortized. Recognition and measurement of intangible assets with finite lives Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful lives. In addition to the recoverability assessment, management routinely reviews the remaining estimated useful lives of its amortizable intangible assets. If the Group reduces its estimate of the useful life assumption for any asset, the remaining unamortized balance would be amortized over the revised estimated useful life. Development expenditures such as internally generated software are capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Costs incurred in the planning and post-implementation stages of a project are expensed as incurred while direct and indirect costs associated with the development phase are capitalized and amortized on a straight-line basis over the estimated useful lives. Costs associated with minor enhancements and maintenance are included in expenses in the accompanying Consolidated Statements of Operations and Comprehensive Loss . Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses. The estimated useful lives of intangible assets for current and comparative periods are as follows: • Internally generated software: 3 - 6 years • Licenses and domains: 2 - 5 years • Brands and trademarks: 10 - 20 years , indefinite • Other intangible assets: 1 - 5 years Impairment of non-financial assets Management assesses the potential impairment of assets, which include intangible assets, whenever changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Events and circumstances that may indicate that an asset is impaired may include significant decreases in the market value of an asset or the Group’s common stock, a significant decline in actual or projected revenue, a change in the extent or manner in which an asset is used, shifts in technology, loss of key management or personnel, changes in the Group’s operating model or strategy and competitive forces, as well as other factors. Additionally, goodwill is tested annually for impairment. For impairment testing, assets are grouped together into the smallest group of assets that generate cash inflows from continuing use that are largely independent of the cash inflows of other assets or cash-generating units (“CGU”). Goodwill arising from a business combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the combination. The Group identified six CGUs for impairment testing purposes: Zoosk, Christian Networks, Jdate USA, Jdate Israel, JSwipe, and Other Networks. If events and circumstances indicate that the carrying amount of an asset may not be recoverable and the expected discounted future cash flows attributable to the asset or CGU are less than the carrying amount of the asset, an impairment loss equal to the excess of the asset’s carrying value over its estimated recoverable amount is recorded. The recoverable amount is determined based on the present value of estimated expected future cash flows using a discount rate commensurate with the risk involved, and quoted market prices or appraised values, depending on the nature of the assets. Fair value measurements utilized for assets under nonrecurring measurements were measured with Level 3 unobservable inputs. Subsequent expenditure Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred. 3.11 Property, plant and equipment Recognition and measurement Items of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and any accumulated impairment losses. If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment. Any gain or loss on disposal of an item of property, plant and equipment is recognized in profit or loss. Depreciation Property, plant and equipment is stated at cost, net of accumulated depreciation, which is recorded using the straight-line method over the estimated useful life of the asset. The estimated useful lives of property, plant and equipment for current and comparative periods are as follows: • Right-of-use asset: the shorter of the useful life of the right-of-use asset or the term of the lease under IFRS 16 • Leasehold improvements: the shorter of the useful life of the right-of-use asset or the term of the lease under IFRS 16 • Other and office equipment: 3 - 5 years Upon the sale or retirement of property or equipment, the cost and related accumulated depreciation and amortization are removed from the Group’s Consolidated Balance Sheets with the resulting gain or loss, if any, reflected in the Group’s Consolidated Statements of Operations and Comprehensive Loss . Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. 3.12 Financial instruments Classification and measurement The Group applies IFRS 9 and classifies its financial assets and financial liabilities in the following measurement categories: • Fair value through profit or loss (FVTPL) • 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 FVTPL, 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 FVTPL, 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 income or expense, 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 and accumulated in equity is reclassified to profit or loss. Interest income from these financial assets is included in interest and similar income using the effective interest rate method. • Fair value through profit or loss (FVTPL): Assets that do not meet the criteria for amortized cost or FVOCI are measured at fair value through profit or loss. At initial recognition, an entity may irrevocably designate a financial asset as measured at FVTPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise. The Group's financial liabilities satisfy the conditions for classification at amortized cost. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. Impairment of financial assets The Group 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 or if a tenant fails to make rent payments as they fall due in respect of payment of lease receivables specifically relating to the Group's subleased property. The Group measures loss allowances for trade receivables at an amount equal to lifetime expected credit losses and for lease receivables at an amount equal to the expected credit losses for the next twelve months. The Group considers the probability of default upon initial recognition of the 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. In determining the credit risk related to the lease receivable, the specific default risk of the tenant is considered. Credit risk relating to other financial assets mainly relates to cash deposits to payment processors . Management monitors the creditworthiness of payment processors closely. In the past, there were no indications that the payment processors would not meet their obligations. 3.13 Provisions Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized as finance cost. Legal Contingencies The Group is currently involved in certain legal proceedings, as discussed in Note 8.2 . To the extent that a loss related to a contingency is reasonably estimable and probable, the Group accrues an estimate of that loss. Because of the uncertainties related to both the amount and range of loss on certain pending litigation, the Group may be unable to make a reasonable estimate of the liability that could result from an unfavorable outcome of such litigation. As additional information becomes available, the Group will assess the potential liability related to such pending litigation and make, or if necessary, revise its estimates. Such revisions in the Group’s estimates of the potential liability could materially impact its consolidated results of operations and consolidated financial position. Refunds A provision for refunds is recognized when the underlying services are sold, based on historical refund data and a weighting of possible outcomes against their associated probabilities. Restructuring A provision for restructuring is recognized when the Group has approved a detailed and formal restructuring plan, and the restructuring either has commenced or has been announced publicly. Future operating losses are not provided for. 3.14 Segment Reporting Segment reporting requires the use of the management approach in determining the reportable operating segments. The management approach considers the internal organization and reporting provided to the Group’s chief operating decision maker ("CODM") for the purpose of making operating decisions and assessing performance. The Group’s internal financial reporting provided to the CODM includes separate data for each country, and all countries other than the United States and Canada (together, “North America”) have been aggregated into one reportable segment as the business model and long-term margin expectations are similar. The Group reports two separate reportable segments: (1) North America, which consists of Spark Networks’ operations in the United States and Canada; and (2) International, which consists of all other operations except for the United States and Canada. The performance of the operating segments is measured on the basis of revenue and direct marketing expenses 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.

Notes on the Consolidated State

Notes on the Consolidated Statements of Operations and Comprehensive Loss	12 Months Ended
	Dec. 31, 2019
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 4.1 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 expenses 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. When making operating decisions and assessing performance, the CODM only reviews revenue and direct marketing expenses excluding personnel-related and certain other expenses, which are also included in cost of revenue in the Consolidated Statements of Operations and Comprehensive Loss . Information about reportable segments While the CODM receives separate information for each country, all countries other than the United States 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. Reconciliation of reportable segment profit or loss: 2019 in € thousands North America International Total Revenue 96,508 52,633 149,141 Direct marketing expenses (58,292 ) (27,292 ) (85,584 ) Contribution 38,216 25,341 63,557 Other cost of revenue Data center expenses (5,027 ) Credit card fees (4,211 ) Mobile application processing fees (8,480 ) Gross profit 45,839 Other income 1,558 Other operating expenses Sales and marketing expenses (6,108 ) Customer service expenses (6,830 ) Technical operations and development expenses (19,433 ) General and administrative expenses (24,840 ) Operating loss (9,814 ) Finance income 4,236 Finance costs (13,186 ) Net finance expenses (8,950 ) Loss before taxes (18,764 ) Income tax benefit 3,590 Net loss (15,174 ) Revenue realized over time 94,310 52,129 146,439 Revenue realized at a point in time 2,198 504 2,702 2018 in € thousands (1) North America International Total Revenue 48,105 55,333 103,438 Direct marketing expenses (27,862 ) (32,026 ) (59,888 ) Contribution 20,243 23,307 43,550 Other cost of revenue Data center expenses (3,311 ) Credit card fees (2,187 ) Mobile application processing fees (4,104 ) Gross profit 33,948 Other income 240 Other operating expenses Sales and marketing expenses (4,938 ) Customer service expenses (4,626 ) Technical operations and development expenses (7,195 ) General and administrative expenses (19,540 ) Operating loss (2,111 ) Finance income 478 Finance costs (1,436 ) Net finance expenses (958 ) Loss before taxes (3,069 ) Income tax expense (811 ) Net loss (3,880 ) Revenue realized over time 48,105 55,333 103,438 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. 2017 in € thousands (1) North America International Total Revenue 23,919 59,610 83,529 Direct marketing expenses (17,980 ) (35,489 ) (53,469 ) Contribution 5,939 24,121 30,060 Other cost of revenue Data center expenses (1,964 ) Credit card fees (1,549 ) Mobile application processing fees (1,794 ) Gross profit 24,753 Other income 54 Other operating expenses Sales and marketing expenses (5,540 ) Customer service expenses (3,971 ) Technical operations and development expenses (6,428 ) General and administrative expenses (16,091 ) Operating loss (7,223 ) Finance income 239 Finance costs (782 ) Net finance expenses (543 ) Loss before taxes (7,766 ) Income tax benefit 720 Net loss (7,046 ) Revenue realized over time 23,919 59,610 83,529 (1) Comparative figures for the year ended December 31, 2017 were restated for errors. For further information, see Note 8.4. Geographic information The Group operates across the world generating revenue from different countries. It has allocated its total revenue to countries based on where the revenue is generated and has deemed countries as material and separately disclosed where they make up more than 10% of its revenue or non-current assets. Revenue in € thousands 2019 2018 (1) 2017 (1) United States 85,495 41,639 17,360 France 12,470 17,109 17,784 United Kingdom 12,230 9,089 8,572 Germany 2,078 3,068 3,652 Other countries 36,868 32,533 36,161 149,141 103,438 83,529 (1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4. Non-current assets in € thousands 2019 2018 2017 United States 270,248 25,816 25,814 France 1,433 2,266 6,459 Germany 9,686 7,034 4,733 Other countries 148 185 212 281,515 35,301 37,218 Non-current assets exclude financial instruments and deferred tax assets. Major customers Given the nature of the business, there is no one single customer that is significant to the Group. 4.2 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. 4.3 Revenue For the years ended December 31, 2019 , 2018 and 2017 , revenue was as follows: Years Ended December 31, (in € thousands) 2019 2018 (1) 2017 (1) Subscription revenue 144,654 102,545 83,143 Virtual currency revenue 2,702 — — Advertising revenue 1,785 893 386 Total Revenue 149,141 103,438 83,529 (1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4. The vast majority of Spark Networks’ revenue is derived from subscription fees. Only one separate performance obligation, the grant of a right to access the Group’s intellectual property during the contract period, arises from each contract. As such, subscription revenue is initially deferred and is recognized using the straight-line method over the terms of the applicable subscription period, which primarily ranges from one to twelve months. The increase in revenue from 2017 to 2019 was mainly due to the addition of Zoosk following the Spark Networks / Zoosk Merger in July 2019 and the addition of Jdate, JSwipe and Christian Mingle following the Affinitas / Spark Merger in November 2017. No revenue was realized during the year ended December 31, 2019 from performance obligations satisfied in prior periods. The Group recognized virtual currency revenue for the first time in 2019 due to the addition of Zoosk following the Spark Networks / Zoosk Merger in July 2019. For more information regarding Spark Networks' revenue recognition policy, refer to Note 3.2 . For information regarding trade receivables and contract liabilities from contracts with customers, refer to Notes 5.3 and 5.15 , respectively. 4.4 Cost of revenue For the years ended December 31, 2019 , 2018 and 2017 , cost of revenue was as follows: (in € thousands) 2019 2018 2017 Direct marketing expenses 85,584 59,888 53,469 Credit card fees 4,211 2,187 1,549 Data center expenses 5,027 3,311 1,964 Mobile application processing fees 8,480 4,104 1,794 Total cost of revenue 103,302 69,490 58,776 Cost of revenue consists primarily of direct marketing expenses, data center expenses, credit card fees and mobile application processing fees. The increase in cost of revenue from 2017 to 2019 was primarily attributable to increases in direct marketing expenses within the North America segment. The increase in credit card fees and data center expenses from 2017 to 2019 was primarily attributable to the addition of Jdate, JSwipe, and Christian Mingle in November 2017, and Zoosk in July 2019. Additionally, mobile application processing fees increased as a result of the addition of the Spark brands and Zoosk, which generate a higher proportion of revenue from the Apple App Store and the Google Play Store. Subscriptions sold through these app stores incur a commission equal to 30% of revenue. The increase in cost of revenue from 2017 to 2018 was also attributable to €12,839 thousand of direct marketing investment in SilverSingles in 2018 following its December 2017 launch. 4.5 Other income For the years ended December 31, 2019 , 2018 and 2017 , other income was as follows: (in € thousands) 2019 2018 2017 Gain realized upon sublease commencement 1,259 — — Other income 299 240 54 Total other income 1,558 240 54 During 2019, the Group subleased office space in California, United States. As a result of the sublease commencement, the Group recognized the difference between the right-of-use asset and the net investment in the sublease as Other income of €1,259 thousand . For more information regarding the treatment of the sublease under IFRS 16 Leases, refer to Note 1.6. 4.6 Sales and marketing expenses For the years ended December 31, 2019 , 2018 and 2017 , the following table shows the types of expenses recorded as sales and marketing: (in € thousands) 2019 2018 2017 Personnel 3,865 3,183 2,921 Depreciation and amortization 745 1,176 1,723 Impairment of intangible assets 703 — — Third party services 414 209 — Other 242 271 705 Office expenses 139 99 191 Total sales and marketing expenses 6,108 4,938 5,540 Sales and marketing expenses consist primarily of salaries for Spark Networks’ sales and marketing personnel, expenses for market research, and amortization and impairment of sales related intangible assets. The increase in sales and marketing expenses from 2018 to 2019 was primarily attributable to increased personnel expenses, termination costs, and marketing support services as a result of the Spark Networks / Zoosk Merger in July 2019, as well as an impairment loss recognized on Samadhi brands and trademarks. This increase was partially offset by a decrease in amortization expense. The decrease in sales and marketing expenses from 2017 to 2018 was primarily attributable to reductions in amortization expense, marketing research, and marketing TV production costs. 4.7 Customer service expenses For the years ended December 31, 2019 , 2018 and 2017 , the following table shows the types of expenses recorded as customer service: (in € thousands) 2019 2018 2017 Personnel 2,766 2,459 2,153 Third party services 3,218 1,773 1,589 Office expenses 339 241 146 Depreciation and amortization 486 107 62 Other 21 46 21 Total customer service expenses 6,830 4,626 3,971 Customer service expenses consist primarily of personnel costs and third party service fees associated with Spark Networks’ customer service centers. The increase in customer service expenses from 2018 to 2019 was primarily attributable to increased external service provider costs and customer support staffing to support the newly acquired Zoosk brand in July 2019, and an increase in amortization expense on Zoosk intangible assets acquired in the Spark Networks / Zoosk Merger. The increase in customer service expenses from 2017 to 2018 was primarily attributable to increased customer support staffing to support the Spark brands acquired in November 2017 and the launch of SilverSingles in December 2017. 4.8 Technical operations and development expenses For the years ended December 31, 2019 , 2018 and 2017 , the following table shows the types of expenses recorded as technical operations and development: (in € thousands) 2019 2018 2017 Personnel 12,341 6,386 5,712 Depreciation and amortization 5,370 2,224 1,259 Data processing costs 4,220 832 1,364 Office expenses 374 252 166 Other 420 68 63 Capitalized development costs (3,292 ) (2,567 ) (2,136 ) Total technical operations and development expenses 19,433 7,195 6,428 Technical operations and development expenses consist primarily of the personnel and systems necessary to support Spark Networks’ corporate technology requirements as well as costs incurred in the development, enhancement and maintenance of Spark Networks’ new and existing technology platforms. Technical operations and development expenses increased from 2018 to 2019 primarily due to an increase in personnel expenses to ensure the transition of technological oversight of the Zoosk tools and systems from the United States based development team to the development team in Germany, and an increase in amortization expense on Zoosk intangible assets acquired in the Spark Networks / Zoosk Merger. Expenses also increased as a result of higher data processing costs with the addition of Zoosk. Technical operations and development increased from 2017 to 2018 primarily due to an increase in amortization expense on internally generated intangible assets and an increase in personnel expenses to ensure the transition of technological oversight of the Spark tools and systems from the United States based development team to the development team in Germany. Further, expenses also increased as a result of higher average salaries in the department. Total research and development expenses for 2019 , 2018 , and 2017 were €2,741 thousand , €2,441 thousand , €1,301 thousand , respectively. For details of intangible assets and property, plant and equipment, see Note 5.1 and Note 5.2, respectively. 4.9 General and administrative expenses The following table shows the different types of expenses allocated to general and administrative expenses: (in € thousands) 2019 2018 2017 Personnel costs 7,938 7,447 4,120 Legal, consulting, bookkeeping and auditing costs 9,429 3,600 6,084 Provisions for bad debts, write-offs, and uncollectible amounts 385 1,203 4,102 Goodwill impairment — 3,324 — Third party services 1,844 860 319 Licenses 1,577 798 24 Depreciation and amortization 1,082 49 34 Insurance 880 640 214 Office expenses 429 499 264 Recruiting costs 127 458 323 Travel costs 721 361 233 Other expenses 428 301 374 Total general and administrative expenses 24,840 19,540 16,091 General and administrative expenses consist primarily of corporate personnel-related costs, professional fees, occupancy and other overhead costs. The increase in general and administrative expenses from 2018 to 2019 was primarily due to an increase in legal and consulting costs related to the Spark Networks / Zoosk Merger, an increase in amortization expense on Zoosk intangible assets acquired in the Spark Networks / Zoosk Merger, and increases in third party services, licenses, and personnel costs. The increase in general and administrative expenses was partially offset by a year over year decrease in goodwill impairment and a year over year decrease in impairment loss recognized on trade receivables. The increase in General and administrative expenses from 2017 to 2018 was due to Samadhi goodwill impairment and an increase in personnel expenses and related overhead, partially offset by a year over year decrease in legal and consulting costs that related to the Affinitas / Spark Merger in November 2017. 4.10 Net finance expenses During the years ended December 31, 2019 , 2018 and 2017 , net finance expenses were as follows: (in € thousands) 2019 2018 2017 Currency translation gains 4,061 257 213 Interest income and similar income 175 221 26 Interest expense (6,748 ) (426 ) (516 ) Currency translation losses (6,208 ) (645 ) (266 ) Other finance costs (230 ) (365 ) — Total net finance expenses (8,950 ) (958 ) (543 ) Net finance expenses consist primarily of interest income and expenses, foreign exchange gains and losses, and other finance costs. The increase in net finance expenses from 2018 to 2019 was primarily due to interest expense of €6,425 thousand related to borrowings under the Senior Secured Facilities Agreement (as defined in Note 5.9) and net foreign exchange losses of €2,147 thousand during 2019 compared to €388 thousand during 2018. The increase in net foreign exchange losses was primarily due to the subsequent measurement of the Group's United States dollar denominated borrowings under the Senior Secured Facilities Agreement as of December 31, 2019 . The increase in net finance expenses from 2017 to 2018 was mainly due to the early termination fee of €307 thousand that was paid in March 2018 pursuant to the Termination Agreement entered into by Affinitas related to the loan agreement dated as of September 2016 and net foreign exchange losses of €388 thousand during 2018 compared to €53 thousand during 2017. The increase in net finance expense was partially offset by income of €220 thousand related to the repayment of a related party loan receivable in August 2018. 4.11 Employee benefits The following table shows the different types of expenses recorded as employee benefits: (in € thousands) 2019 2018 2017 Wages and salaries 19,405 12,451 11,367 Social security contribution 2,566 2,329 2,016 Equity-settled share-based payments 2,335 4,091 1,166 Termination benefits 1,266 283 430 Other employee benefits 1,592 786 447 Total employee benefits expenses 27,164 19,940 15,426 Employee benefits increased mainly due to the Spark Networks / Zoosk Merger in 2019 and the Affinitas / Spark Merger in 2017. During the years ended December 31, 2019 , 2018 and 2017 , termination benefits of €1,266 thousand , €283 thousand , and €430 thousand , respectively, were expensed, of which €1,725 thousand , €564 thousand , and €1,238 thousand , respectively, were paid out in 2019 , 2018 and 2017 . Spark Networks paid severance agreements with Zoosk employees following the close of the Spark Networks / Zoosk Merger in July 2019 and with Spark employees following the close of the Affinitas / Spark Merger in November 2017. Contributions to the defined contribution retirement funds presented as social security contributions amounted to €1,081 thousand , €973 thousand and €845 thousand for the years ended December 31, 2019 , 2018 and 2017 , respectively. Employee benefits are allocated to costs and expenses as follows: (in € thousands) 2019 2018 2017 Cost of revenue 254 465 520 Sales and marketing expenses 3,865 3,183 2,921 Customer service expenses 2,766 2,459 2,153 Technical operations and development expenses 12,341 6,386 5,712 General and administrative expenses 7,938 7,447 4,120 Total employee benefits 27,164 19,940 15,426 4.12 Share-based payment arrangements Share-based compensation expense reflected in the Company's consolidated financial statements consists of expense related to the Affinitas virtual employee share option plan (the “Affinitas VESOP”), the Spark 2007 Omnibus Incentive Plan (“Spark 2007 Plan”), the Spark Networks 2017 virtual stock option plan (the “Spark Networks 2017 VSOP”) and the Spark Networks 2018 virtual stock option plan (the “Spark Networks 2018 VSOP”). The Affinitas VESOP was independently established by Affinitas in 2013 and the Spark 2007 Plan was independently established by Spark in 2007, in each case prior to the Affinitas / Spark Merger. In connection with the Affinitas / Spark Merger, the Affinitas VESOP was terminated and replaced by the Spark Networks 2017 VSOP. The Spark Networks 2017 VSOP was subsequently replaced by the Spark Networks 2018 VSOP in 2018. Share-based compensation expense incurred in periods prior to the close of the Affinitas / Spark Merger resulted solely from share-based compensation granted by Affinitas. Description of share-based payment arrangements operated by Affinitas prior to the Affinitas / Spark Merger The Affinitas / Spark Merger was considered a Liquidity Event under the terms of the Affinitas VESOP. It was decided by the shareholders of Affinitas to settle all the options granted under the Affinitas VESOP that were outstanding at the merger date at a fixed valuation of €3,839 thousand , which was equivalent to a total equity value of €90 million for Affinitas. Subsequent to the Affinitas / Spark Merger, in 2017, Options to purchase 192 shares with a value of €78 thousand were settled in cash and a prepayment of €600 thousand was paid to selected participants. The remaining value of the outstanding Options, amounting to €3,161 thousand , was deferred and settled in cash in November 2018, subject to the participants being employed by the Group at the settlement date. These transactions were accounted for as the repurchase of equity interests. Reconciliation of outstanding share Options The movements in the number of Options outstanding and their related weighted average exercise prices (in €) are as follows: 2018 2017 Weighted Average Number of Weighted Average Number of Outstanding at January 1 € 1,019 6,166 € 1,014 5,454 Granted during the year € — — € 1,091 932 Forfeited during the year € — — € 1,091 (28 ) Settled during the year € 1,019 (6,166 ) € 1,228 (192 ) Outstanding at December 31 € — — € 1,019 6,166 In the table above, Options are presented as granted in the period that the service commencement and expense recognition started. As all of the outstanding Options were settled in cash in November 2018, no Options are outstanding or exercisable as of the reporting date. Options outstanding at the end of the period have the following expiry dates and exercise prices (in €): 2017 Expiry date Exercise Number of Not defined (grant in 2013) € 1 1,170 September - October 2025 € 917 825 September - October 2025 € 1,376 825 September - October 2025 € 1,835 550 January - July 2026 € 917 550 January - July 2026 € 1,091 404 May 2026 € 1,376 550 May 2026 € 1,835 360 January - April 2027 € 1,091 932 Outstanding at December 31 6,166 Measurement of fair values In determining the fair values of its unlisted shares as of each grant date, Affinitas employed a market multiple approach to estimate the total enterprise value. The value per share was subsequently derived by assuming two potential exit scenarios (i.e., Share Sale/M&A or IPO). Based on the essential features of the Options granted and the essential parameters for measuring the fair value of the Options, the fair value of the options in the case of an M&A scenario and IPO scenario were measured separately to determine the (weighted) fair value of the options. For the option fair value in the case of an M&A scenario, the fair value of the underlying instrument has been applied. For the option fair value in the case of an IPO scenario, the Black Scholes Option Pricing Model has been applied to determine the fair value of the options. The probability of a Share Sale and an IPO scenario have been assessed, and these probabilities have been applied to compute the probability weighted fair value per Option. The fair values and the inputs used in the measurement of the fair values of these equity-settled Options at the date of grant are summarized below: 2017 Share price M&A Scenario (€) 551 Share price IPO Scenario (€) 1,489 Weighted average option exercise price (€) 1,091 Volatility 37.2 % Expected life 2.8 - 3.8 years Dividend yield — % Risk-free rate (0.653 )% Weighted-average option fair value (€) 520 Fair value per Option (€) 481 - 572 Expected volatility was estimated by considering the historical average share price volatility of comparable companies. As the Options could only be exercised following a Share Sale or an IPO, applying an expected life based on the period from the grant date to the expected exit date was considered to be most appropriate for the Options granted during prior periods. The vested Options could not be exercised until a Share Sale or an IPO, and this requirement was treated as a non-vesting condition. If the expected service period for the Options granted was shorter than the estimated period up to the exercise date, a discount to the fair value of the options was applied to allow for the non-transferability of the options in the period between the end of the service period and the estimated exercise date. For this purpose, the discount for lack of marketability (“DLOM”) was calculated as the cost of an “at-the-money” put option over the underlying share of the appropriate term using the Finnerty option model. The rationale is that the put option insures against the risk of not being able to exercise the option when the share price falls. For the year ended December 31, 2019 , no share-based payment expense was recognized for the equity-settled Options granted under the Affinitas VESOP (2018: €423 thousand , 2017: €685 thousand ). Expense recognized in profit or loss The fair value of the Options granted was expensed on a straight-line basis over the estimated vesting period, based on management’s estimate of a future Share Sale/IPO date and the number of Options that would eventually vest. As the Affinitas / Spark Merger was considered a Liquidity Event, all unvested Options as of the merger date vested in November 2018. Estimated forfeitures are revised if the number of Options expected to vest differs from previous estimates. Differences between the estimated and actual forfeitures are accounted for in the period they occur. Description of share-based payment arrangements operated by Spark Networks following the Affinitas / Spark Merger In 2017, Spark Networks established the Spark Networks 2017 VSOP for selected executives and employees of Spark Networks and its subsidiaries. In March 2018, Spark Networks replaced the Spark Networks 2017 VSOP by establishing the Spark Networks 2018 VSOP for selected executives and employees of Spark Networks and its subsidiaries if and to the extent that the plan participants under the Spark Networks 2017 VSOP had agreed to such replacement. Under the Spark Networks 2018 VSOP, Spark Networks granted participants a certain number of virtual stock options in exchange for options granted under the Spark Networks 2017 VSOP and/or a certain number of new virtual stock options, and can grant additional options in the future. The Spark Networks 2017 VSOP Options which were exchanged for the Spark Networks 2018 VSOP Options vest over a period of three years from the grant date, whereby one-third of the Options vest on the first year anniversary of the grant and the remaining Options vest every six months thereafter. The new Spark Networks 2018 VSOP Options vest over a period of four years from the grant date, whereby one-fourth of the Options vest on the first year anniversary of the grant and the remaining Options vest every six months thereafter. The contractual life of the options is 85 months. The Spark Networks 2018 VSOP entitles Spark Networks to a choice of settlement whereby the cash amount or equal value in shares to be received by the beneficiaries for a single vested option shall equal the market price per Spark Networks ADS minus the exercise price. Spark Networks classifies awards under the Spark Networks 2018 VSOP as equity-settled. The terms and conditions of the revised Spark Networks 2018 VSOP also apply to the 908,608 options granted under the Spark Networks 2017 VSOP. During the years ended December 31, 2019 and December 31, 2018, respectively, Spark Networks granted 195,000 and 513,026 virtual stock options to executives and employees. In June 2019, in anticipation of the Spark Networks / Zoosk Merger, the Administrative Board of Spark Networks agreed to the acceleration, exercise, and settlement of 952,018 Options granted to five executives of Spark Networks under the Spark Networks 2017 VSOP and Spark Networks 2018 VSOP ("the Accelerated Vesting"). Accordingly, Spark Networks recognized the remaining grant date fair value related to these Options as share-based payment expense in June 2019. Options totaling 636,492 were net exercised in shares and cash in July 2019 . Options totaling 315,526 , which were out of the money at the exercise date, were repurchased at a nominal value per share (€0.01) . Remaining options under the Spark Networks 2018 VSOP continue to vest over the original vesting period established. Options outstanding at the end of the period have the following expiry dates and weighted average exercise prices (in $): 2019 2018 2017 Weighted Average Exercise Number of Weighted Average Exercise Number of Options Exercise Price Number of Options Outstanding at January 1 $ 11.96 1,293,070 $ 10.62 908,608 $ — — Granted during the year $ 9.04 195,000 $ 14.47 513,026 $ 10.62 908,608 Forfeited during the year $ 10.81 (190,974 ) $ 12.49 (128,564 ) $ — — Exercised during the year $ 10.23 (636,492 ) $ — — $ — — Repurchased during the year $ 14.63 (315,526 ) $ — — $ — — Outstanding at December 31 $ 11.70 345,078 $ 11.96 1,293,070 $ 10.62 908,608 2019 2018 2017 Expiry date Weighted Average Exercise Number of Weighted Average Exercise Number of Options Exercise Price Number of Options December 2024 $ 10.62 223,515 $ 10.62 840,044 $ 10.62 908,608 April 2025 $ 14.63 96,563 $ 14.63 433,026 $ — — June 2025 $ 11.51 10,000 $ 11.51 10,000 $ — — January 2026 $ — — $ 9.38 10,000 $ — — March 2026 $ 9.06 15,000 $ — — $ — — Outstanding at December 31 $ 11.70 345,078 $ 11.96 1,293,070 $ 10.62 908,608 Exercisable at December 31 $ 11.33 251,605 $ 10.62 297,474 $ — — Measurement of fair values The fair value of the employee share options has been measured using a binomial option-pricing model. The fair values and the inputs used in the measurement of the fair values of these equity-settled Options at the date of grant and at the date of replacement of Spark Networks 2017 VSOP Options with Spark Networks 2018 VSOP Options are summarized below: 2019 2018 2017 Share price ($) 8.59 - 9.49 9.47 - 14.63 10.21 Exercise price ($) 8.99 - 9.06 9.38 - 14.63 10.62 Option life (months) 85 85 48.5 Volatility 37.1 - 38.4% 36.4 - 38.2 % 55 % Dividend yield — % — % — % Risk-free rate 2.56 - 2.57% 2.67 - 2.84 % 1.98 % Fair value per Option ($) 4.18 - 4.79 4.82 - 7.38 3.87 Fair value per Option (€) 3.68 - 4.25 4.25 - 5.99 3.27 Expected volatility is estimated by considering historical average share price volatility of the Company, including the historical share price volatility of Spark Networks, Inc. Expense recognized in profit or loss Since the Options are subject to a graded vesting schedule, the grant date fair value for each tranche (vesting period) is expensed separately over the related vesting period. The replacement of Spark Networks 2017 VSOP Options by Spark Networks 2018 VSOP Options resulted in an incremental fair value of €1,504 thousand , which is recognized as share-based payment expense over the remainder of the amended vesting period. Estimated forfeitures are revised if the number of Options expected to vest differ from previous estimates, and any differences between the estimated and actual forfeitures are accounted for in the period they occur. For the year ended December 31, 2019 , the total share-based payment expense recognized for the equity-settled Options granted under the virtual stock option plans amounted to €2,335 thousand ( 2018 : €3,610 thousand , 2017 : €313 thousand ). Description of share-based payment arrangements operated by Spark prior to the merger with Affinitas Spark granted share-based payment awards under the 2007 Omnibus Incentive Plan (the “Spark 2007 Plan”), including incentive stock options, nonqualified stock options, stock appreciation rights (“SARs”), restricted shares of common stock, restricted stock units, performance stock or unit awards, and other stock-based awards and cash-based incentive awards. In connection with the Affinitas / Spark Merger, Spark established the Chardonnay Trust, with the purpose of holding such number of shares of Spark Networks SE ADSs as shall be necessary to satisfy the obligations under all unexercised Spark stock options awarded under the Spark 2007 Plan. Following the completion of the Affinitas / Spark Merger, Spark no longer has any rights to revoke or amend the Chardonnay Trust in a manner that is detrimental to Spark 2007 Plan participants. In connection with the Affinitas / Spark Merger, each Spark stock option was converted into an award to acquire ADSs from the Chardonnay Trust, on the same terms and conditions as were applicable under the Spark stock option, and subject to adjustment based on the exchange ratio stipulated in the merger agreement. The shares underlying the

Notes on the Consolidated Balan

Notes on the Consolidated Balance Sheet	12 Months Ended
	Dec. 31, 2019
Disclosure Of Consolidated Balance Sheet [Abstract]
Notes on the Consolidated Balance Sheet	Notes on the Consolidated Balance Sheets 5.1 Intangible assets The following table shows the reconciliation of intangible assets for the year ended December 31, 2019 : (in € thousands) Internally Licenses Brands and Purchased Other Intangible Goodwill Total Purchase costs January 1, 2018 3,869 232 5,093 — 5,458 1,090 23,184 38,926 Acquired — — — — — — — — Additions 102 101 — 23 345 2,615 — 3,186 Disposals (633 ) — — — — — — (633 ) Reclassification — 14 — — — (14 ) — — Currency translation 84 — 117 1 51 — 944 1,197 December 31, 2018 3,422 347 5,210 24 5,854 3,691 24,128 42,676 Acquired — — 96,431 22 13,257 — 135,630 245,340 Additions 817 — — 80 — 2,985 — 3,882 Disposals — — — — — — — — Reclassifications 3,517 — — — — (3,517 ) — — Currency translation 30 — 1,041 (1 ) 200 — 1,794 3,064 December 31, 2019 7,786 347 102,682 125 19,311 3,159 161,552 294,962 Accumulated amortization and impairment January 1, 2018 366 104 176 — 3,144 — — 3,790 Additions 1,468 34 140 1 1,537 — — 3,180 Impairment — — — — — — 3,324 3,324 Disposals (633 ) — — — — — — (633 ) Reclassification — — — — — — — — December 31, 2018 1,201 138 316 1 4,681 — 3,324 9,661 Additions 1,545 49 140 30 3,972 — — 5,736 Impairment — — 703 — — — — 703 Disposals — — — — — — — — Reclassification — — — — — — — — December 31, 2019 2,746 187 1,159 31 8,653 — 3,324 16,100 Remaining carrying amount January 1, 2018 3,503 128 4,917 — 2,314 1,090 23,184 35,136 December 31, 2018 2,221 209 4,894 23 1,173 3,691 20,804 33,015 December 31, 2019 5,040 160 101,523 94 10,658 3,159 158,228 278,862 During the year ended December 31, 2019 , intangible assets primarily increased due to the Spark Networks / Zoosk Merger, whereby the Group acquired brands and trademarks and other intangible assets consisting of customer relationships and developed technology. The useful life of Zoosk brands and trademarks acquired is indefinite, and the useful life of other Zoosk intangible assets acquired is primarily 1 to 2 years . In the course of the Spark Networks / Zoosk Merger during the year ended December 31, 2019 , goodwill of €135,630 thousand was recognized for the first time. The increase in intangible assets was partially offset by the impairment of Samadhi finite lived brands and trademarks of €703 thousand during the year ended December 31, 2019 . As of December 31, 2019 , the remaining carrying amount of Samadhi and Affinitas finite lived brands and trademarks was €1,433 thousand and €50 thousand , respectively. Other intangible assets also include TV and photo productions of Affinitas and the customer base and research and development costs recognized in connection with the Affinitas / Spark Merger. The remaining useful life of the non-Zoosk brands and trademarks is indefinite, with the exception of Samadhi and Affinitas brands and trademarks, as described above, which have a remaining useful life of 17 years and 6 years, respectively. The remaining useful life for other intangible assets is between 1 to 4 years . The remaining useful life of the internally generated software is approximately 2 to 5 years , and the remaining useful life of licenses and domains is approximately 1 to 4 years . Intangible assets under development as of December 31, 2019 and 2018 amounted to €3,159 thousand and €3,691 thousand , respectively. The Group reclassified €3,517 thousand of intangible assets under development to internally generated software upon the initial migration of brands onto the shared technology platform during the year ended December 31, 2019 . Expenses for the amortization of intangible assets are allocated and are recognized in Sales and marketing expenses , Customer service expenses , Technical operations and development expenses , and General and administrative expenses on the Consolidated Statements of Operations and Comprehensive Loss . Impairment Test of Goodwill and Indefinite-lived Intangible Assets The Group performed its annual impairment test for goodwill and indefinite-lived intangible assets as of October 31, 2019 . Goodwill is allocated to cash-generating units (CGUs) that represent the lowest level at which the goodwill is monitored for internal management purposes, which is the operating segment. The existing goodwill of €158,228 thousand was allocated to the cash-generating units within the North America and International segments: Zoosk, Christian Networks (North America), Jdate USA (North America), Jdate (International), JSwipe (North America), and Other Networks (North America). The goodwill allocated to the CGU Samadhi was fully impaired during 2018. The goodwill resulting from the Spark Networks / Zoosk Merger was not allocated to the North America and International operating segments as of the impairment testing date, due to the fact that the latest planning was completed on the legal entity level only. Management will perform a further allocation of the entity into regional CGUs (North America and International) based on a business plan that will provide that level of detail. In accordance with IAS 36 Impairment of Assets, the allocation is to be performed before the end of the first annual period beginning after the acquisition date. The impairment test was performed in accordance with IAS 36 Impairment of Assets. For impairment test purposes under IFRS, the concept of value in use was applied. The value in use was determined based on the discounted cash flow method. The free cash flows (FCF) were derived based on the financial forecast for each CGU for the next five years . The cash flow plans are based on experience as well as on expected impact of market trends anticipated in the future. For the financial forecasts for each CGU and resulting cash flow plans, long-term EBITDA margins vary between 19.7% (for Zoosk) and 56.2% (for JSwipe). For the terminal value growth rate, management has materially revised the long-term growth expectation compared to previous years' impairment tests, which is based on internal experience and in line with market expectations. For the impairment test performed as of October 31, 2019 , a terminal value for all CGUs was assumed with growth rates of 0.5% for Zoosk, 0.5% for Christian Networks, 0.5% for Jdate USA, 0.5% for Jdate Israel, 1.0% for JSwipe and 0.5% for Other Networks. For the prior years' impairment test performed as of October 31, 2018 , a finite life until financial year 2038 with a long-term growth rate of -10.0% was assumed for the CGU Samadhi, and a terminal value was assumed for all other CGUs with growth rates of 3.0% for Christian Networks, 2.0% for Jdate USA, 1.5% for Jdate Israel, 1.5% for JSwipe and 0.5% for Other Networks. For discounting the future cash flows, an after-tax weighted average cost of capital (WACC) was derived as of the impairment testing date of October 31, 2019 and applied for each CGU. The WACC used for each CGU was as follows: 9.2% for Zoosk, 9.2% for Christian Networks, 9.2% for Jdate USA, 10.3% for Jdate Israel, 9.2% for JSwipe, and 9.2% for Other Networks. As of October 31, 2019, the pre-tax WACC for each CGU was as follows: 12.3% for Zoosk, 12.4% for Christian Networks, 12.2% for JDate USA, 13.2% for Jdate Israel, 12.2% for JSwipe, and 12.3% for Other Networks. For the previous years' impairment test performed as of October 31, 2018 , the after-tax WACC used for each CGU was 10.0% for Samadhi, 9.4% for Christian Networks, 9.4% for Jdate USA, 10.6% for Jdate Israel, 9.4% for JSwipe, and 9.4% for Other Networks. An impairment according to IAS 36 is required if the carrying amount exceeds the recoverable amount. The recoverable amount is assumed to equal the calculated value in use. Based on the result of the impairment tests performed, the recoverable amount of each CGU exceeded the carrying amount, and, accordingly, no impairment was necessary. For the Zoosk CGU, the estimated recoverable amount exceeded the carrying amount of the CGU by €20,086 thousand , or 8.9% . Management has identified that a reasonable change in the long-term EBITDA margin assumption could cause the carrying amount to exceed the recoverable amount. An adjustment of the long-term EBITDA margin by 2.0 percentage points to 17.7% would lead to an estimated recoverable amount approximating the carrying amount. As part of the annual impairment testing, for all other CGUs, a sensitivity analysis was also conducted in which EBITDA margins decline by 5.0% and the terminal value growth rates decline by 0.5% to zero , which does not indicate a potential risk for impairment of goodwill. 5.2 Property, plant and equipment The following table shows the reconciliation of property, plant and equipment for the year ended December 31, 2019 : (in € thousands) Leasehold Other and Property, plant Right-of-use assets Total Purchase costs January 1, 2018 304 1,018 1,523 — 2,845 Acquired — — — — — Additions — 309 4 — 313 Disposals — (2 ) — — (2 ) Reclassifications — 1,523 (1,523 ) — — Currency translation — 4 — — 4 December 31, 2018 304 2,852 4 — 3,160 Recognition of right-of-use asset on initial application of IFRS 16 — — — 1,263 1,263 Acquired 56 240 — 6,972 7,268 Additions — 87 — — 87 Disposals — 3 — — 3 Derecognition of right-of-use assets — — — (7,069 ) (7,069 ) Reclassifications — 4 (4 ) — — Currency translation 1 5 — 103 109 December 31, 2019 361 3,191 — 1,269 4,821 Accumulated depreciation and impairment January 1, 2018 118 645 — — 763 Additions 59 326 — — 385 Impairment — — — — — Disposals — (3 ) — — (3 ) December 31, 2018 177 968 — — 1,145 Additions 115 776 — 1,069 1,960 Impairment — — — — — Disposals — 2 — — 2 Derecognition of right-of-use assets — — — (603 ) (603 ) December 31, 2019 292 1,746 — 466 2,504 Remaining carrying amount January 1, 2018 186 373 1,523 — 2,082 December 31, 2018 127 1,884 4 — 2,015 December 31, 2019 69 1,445 — 803 2,317 During the year ended December 31, 2019 , the Group recognized right-of-use assets of €8,338 thousand related to three lease contracts for office space. During 2019, one of the Group's leased properties was sub-let by the Group. Pursuant to IFRS 16 Leases, the Group derecognized the related right-of-use asset and recognized other receivables at an amount equal to the net investment in the sublease. Refer to Note 1.6 for further information regarding the Group's recognition of right-of-use assets due to the adoption of IFRS 16 Leases. During the year ended December 31, 2018 , Spark completed a project to upgrade the Group’s technological infrastructure. The additions during the year ended December 31, 2018 mainly related to the acquisition of IT hardware, the capitalization of third party expenses and personnel costs. 5.3 Trade receivables The following table gives an overview of the Group’s trade receivables as of December 31, 2019 and 2018 : (in € thousands) December 31, 2019 December 31, 2018 (1) Trade receivables (gross) 6,066 3,581 Allowance for bad debt (258 ) (607 ) - thereof non-current — — - thereof current 5,808 2,974 Total trade receivables 5,808 2,974 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. 5.4 Other financial assets (in € thousands) December 31, 2019 December 31, 2018 Lease receivables (gross) 7,612 — Allowance for credit losses (266 ) — Total lease receivables 7,346 — Deposits 1,339 320 Other receivables 1,573 618 - thereof non-current 7,040 24 - thereof current 3,218 914 Other financial assets 10,258 938 The increase in other financial assets from 2018 to 2019 was primarily attributable to the Group's recognition of the net investment in an office sublease on the sublease commencement date. For further information, see Note 5.16 . Deposits within other financial assets mainly comprise deposits with payment providers. 5.5 Other assets (in € thousands) December 31, 2019 December 31, 2018 Prepaid expenses 2,966 2,170 VAT receivables and deposits 103 820 Receivables against tax authorities — 237 Other receivables and assets 67 92 - thereof non-current 251 271 - thereof current 2,885 3,048 Other assets 3,136 3,319 Prepaid expenses mainly relate to prepaid marketing expenses. 5.6 Deferred tax assets See Note 4.13 Income taxes for the presentation of deferred tax assets. 5.7 Cash and cash equivalents As of December 31, 2019 and 2018 , the Group held cash with bank and financial institution counterparties of €15,450 thousand and €11,095 thousand , respectively. Movements in cash and cash equivalents during the reporting periods are presented in the Consolidated Statements of Cash Flows . 5.8 Shareholders' Equity At December 31, 2019 , the Company’s issued ordinary no-par value registered shares ( auf den Namen lautende Stückaktien ) (“Ordinary Shares") totaled 2,661,386 . Outstanding Ordinary Shares totaled 2,605,689 after deducting 55,697 in treasury shares held by the Company. In accordance with the Company’s American Depository Share (ADS) Program, each ADS represents one-tenth of an ordinary share. Accordingly, issued and outstanding ADSs as of December 31, 2019 totaled 26,056,890 . In June 2019, in anticipation of the Spark Networks / Zoosk Merger, the Administrative Board of Spark Networks agreed to the acceleration, exercise, and settlement of 952,018 Options granted to five executives of Spark Networks under the Spark Networks 2017 VSOP and Spark Networks 2018 VSOP ("the Accelerated Vesting"). Accordingly, Spark Networks recognized the remaining grant date fair value related to these Options as share-based payment expense in June 2019. Options totaling 636,492 were net exercised in shares and cash in July 2019 , and resulted in the issuance of 4,652 Ordinary Shares, equivalent to 46,519 ADSs. In connection with the exercise of these Options, the Company issued 46,519 new Ordinary Shares, equivalent to 465,190 ADSs. The excess of newly issued Ordinary Shares over those required to satisfy the net settlement of the exercised Options of 41,867 were recorded in treasury share reserves at a nominal value per share of €1.00 , and are available to satisfy future option exercises under the Spark Networks 2017 VSOP and Spark Networks 2018 VSOP. Options totaling 315,526 , which were out of the money at the exercise date, were repurchased at a nominal value per share (€0.01) . On July 2, 2019, the Company issued 12,980,000 ADSs representing 1,298,000 Ordinary Shares of Spark Networks to Zoosk's former equity holders as partial consideration for the Spark Networks / Zoosk Merger. The fair value of the ADSs issued was based on the closing ADS price of Spark Networks on the effective date of the merger. Treasury shares In connection with the Affinitas / Spark Merger, Spark established the Chardonnay Trust, with the purpose of holding such number of shares of Spark Networks SE ADSs as shall be necessary to satisfy the obligations under all unexercised Spark stock options awarded under the Spark 2007 Plan. Following the completion of the Affinitas / Spark Merger, Spark no longer has any rights to revoke or amend the Chardonnay Trust in a manner that is detrimental to Spark 2007 Plan participants. In connection with the Affinitas / Spark Merger, each Spark stock option was converted into an award to acquire ADSs from the Chardonnay Trust, on the same terms and conditions as were applicable under the Spark stock option, and subject to adjustment based on the exchange ratio stipulated in the merger agreement. The shares underlying the ADSs held in the Chardonnay Trust are classified as treasury shares and are presented in the treasury share reserves within the Consolidated Statements of Shareholders' Equity . Accumulated deficit In addition to the net loss for the period, the net increase in 2019 in the Group's Accumulated deficit was related to the settlement and net exercise of Options related to the Accelerated Vesting. Accumulated other comprehensive income Accumulated other comprehensive income ("AOCI") primarily consists of the net translation gain or loss resulting from translation in the Group’s reporting currency (the Euro) of the financial statements of subsidiaries with non-Euro functional currencies. Also included in AOCI are the effects of remeasuring intercompany transactions with the Spark Networks (Israel) Limited subsidiary that are treated as net investments in a foreign subsidiary. 5.9 Borrowings 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 million ( €1.850 million of which is under the Type A Loans and €4.0 million 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 million , 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 million Senior Facilities Agreement. The Senior Facilities Agreement provides for a multicurrency term loan facility in an aggregate amount equal to €15 million and a multicurrency revolving credit facility in an aggregate amount equal to €10 million . Borrowings under the Senior Facilities Agreement 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 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 December 31, 2018 was 2.5% . As part of the new debt agreement referenced below, Spark Networks and SVB agreed to terminate the debt agreement, with a one time early termination fee of €56 thousand , representing 0.50% of the outstanding commitment remaining. Spark Networks utilized a portion of the proceeds from the new debt agreement to pay down the remaining balance on the debt outstanding plus the applicable termination fee. On July 1, 2019, in connection with the Spark Networks / Zoosk Merger, Spark Networks entered into a Loan Agreement with Zoosk, Spark Networks, Inc., the subsidiary guarantors, the lenders party thereto, and Blue Torch Finance LLC (“Blue Torch”), as administrative agent and collateral agent (the "Senior Secured Facilities Agreement") that provides for a four-year $125 million ( €110 million ) Senior Secured Facility. The Senior Secured Facilities Agreement provides for a term loan facility in an aggregate amount equal to $120 million ( €106 million ) (the “Term Loan Facility”) and a revolving credit facility in an aggregate amount equal to $5 million ( €4 million ) (the “Revolving Credit Facility”) and, together with the Term Loan Facility, the “Facilities”. Borrowings under the Facilities bear interest at a rate equal to either LIBOR plus an applicable margin of 8% (per annum) or the Base Rate with an applicable margin of 7% (per annum). A portion of the proceeds from the issuance of the Facilities was utilized to pay down the remaining balance on the debt outstanding with Silicon Valley Bank, which was €11,447 thousand at the time of payment. 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 Term Loan Facility and the Revolving Credit Facility. For the Term Loan Facility, the initial commitment fee is equal to 0.50% of the aggregate principal amount of the Term Loan Facility. The commitment fee related to the Revolving Credit Facility is calculated based on the unutilized commitments thereunder. The commitment fee rate is 0.75% per annum, and the Revolving Credit Facility currently has $5 million of undrawn availability. As the Revolving Credit Facility is not expected to be drawn down, any costs related to the commitment fee and any other transaction fees related to the Revolving Credit Facility are deferred and amortized over the term of the agreement. The Facilities were issued at a discount at the closing date equal to three percent ( 3% ) of the aggregate principal amount of the Term Loan Facility funded on the closing date ( $120 million ). This discount was calculated as $3.60 million ( €3.17 million ). Upon closing, transaction costs and commitment fees of $4,010 thousand ( €3,533 thousand ) were payable, of which $3,118 thousand ( €2,747 thousand ) and $130 thousand ( €115 thousand ) related to transaction costs on the Term Loan Facility and Revolving Credit Facility, respectively, $600 thousand ( €529 thousand ) and $12 thousand ( €11 thousand ) related to the initial commitment fee on the Term Loan Facility and Revolving Credit Facility, respectively, and $150 thousand ( €132 thousand ) related to the upfront fee on the Revolving Credit Facility. Through the effective interest rate method, the discount and facility fees on the Facilities are amortized to Interest expense and similar charges in the Consolidated Statements of Operations and Comprehensive Loss through the maturity of the Facilities on July 1, 2023. 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 1.10 to 1.00 for the first four quarters of the loan, 1.25 to 1.00 for the second four quarters of the loan, and 1.40 to 1.00 for the remaining life of the loan (each quarter), (ii) a net leverage ratio of no greater than 3.00 to 1.00 for the first quarter of the loan, declining steadily to 1.25 to 1.00 for the quarters ended September 30, 2021 through the maturity date of the loan, and (iii) a minimum liquidity threshold of $10 million at the end of each month following the closing date of the loan, 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 financial covenants as of December 31, 2019 . The Term Loan Facility requires repayment of the principal amount of $3 million quarterly, beginning on September 30, 2019. The interest accrued during each quarter is also payable at the end of each quarter along with the principal amount noted above. As of December 31, 2019, the outstanding principal balance of the Term Loan Facility is $114 million ( €101 million ), the amortized cost basis of the Term Loan Facility is $107 million ( €96 million ) and there were no outstanding borrowings under the Revolving Credit Facility. 5.10 Provisions (in € thousands) Sales Tax provisions Other Total December 31, 2018 282 39 321 - thereof non-current — 16 16 - thereof current 282 23 305 Acquired 508 — 508 Utilization — — — Release (55 ) (23 ) (78 ) Addition 1,151 156 1,307 Reclassifications — — — Discounting effects — — — Currency translation 6 — 6 December 31, 2019 1,892 172 2,064 - thereof non-current — 17 17 - thereof current 1,892 155 2,047 The increase in provisions during 2019 primarily relates to estimated United States sales tax liabilities as of December 31, 2019 . Other provisions also includes a litigation reserve of €150 thousand . As of December 31, 2019 , the provision recorded to estimate United States state sales tax liability is €1,892 thousand , of which €798 thousand relates to Zoosk. 5.11 Other financial liabilities (in € thousands) December 31, 2019 December 31, 2018 Payroll liabilities 2,908 49 Lease liabilities 7,670 — Other liabilities 11,018 883 - thereof non-current 7,167 54 - thereof current 14,429 878 Other financial liabilities 21,596 932 Other liabilities as of December 31, 2019 primarily relate to the amount owed under the cash consideration holdback agreement associated with the Spark Networks / Zoosk Merger of €9,187 thousand . Lease liabilities of €6,751 thousand relate to one of the Group's leased office space properties. See Note 1.6 for further details on the adoption of IFRS 16. Other liabilities as of December 31, 2018 primarily related to an outstanding legal settlement payment of €502 thousand to the City of Santa Monica and Offices of the District Attorney, and refund liabilities. 5.12 Other liabilities (in € thousands) December 31, 2019 December 31, 2018 VAT payables 1,319 590 Payroll liabilities 1,197 953 Other tax liabilities 445 276 - thereof non-current — — - thereof current 2,961 1,819 Total other liabilities 2,961 1,819 At December 31, 2019 and 2018 , payroll liabilities primarily relate to vacation and bonus obligations, as well as €62 thousand and €68 thousand , respectively, of employee-related social security obligations. 5.13 Deferred tax liabilities See Note 4.13 for the presentation of deferred tax liabilities. 5.14 Income tax liabilities See Note 4.13 for the presentation of income tax liabilities 5.15 Contract liabilities The maturity structure of contract liabilities as of December 31, 2019 and 2018 is as follows: (in € thousands) December 31, 2019 December 31, 2018 (1) Non-current 4 5 Current 36,840 20,108 Total contract liabilities 36,844 20,113 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. The contract liabilities balance primarily relates to the Group’s receipt of advance consideration from customers for subscription services, for which revenue is recognized over the subscription period. The contract liabilities balance increased by €16,731 thousand , primarily due to the acquisition of Zoosk's contract liabilities following the Spark Networks / Zoosk Merger in July 2019. During the year ended December 31, 2019 , revenue of €20,108 thousand was realized, which was included in the beginning contract liabilities balance at January 1, 2019. 5.16 Leases As disclosed in Note 1.6 , the Group adopted IFRS 16 Leases as of January 1, 2019 and recognized lease liabilities as a lessee in relation to two lease contracts for office space in Berlin, Germany and Utah, United States. On July 1, 2019, following the Spark Networks / Zoosk Merger, the Group recognized an additional lease liability as a lessee in relation to a lease contract for office space in California, United States. This liability was measured at the present value of the remaining lease payments, discounted using the weighted average incremental borrowing rate as of July 1, 2019. The lessee’s weighted average incremental borrowing rate applied to the lease liability was 3.50% . The following lease related assets and liabilities were recorded upon the acquisition of Zoosk: • Property, plant and equipment are higher by €7.0 million due to the recognition of right-of-use assets. • Current financial liabilities are higher by €1.2 million due to the recognition of lease liabilities. • Non-current financial liabilities are higher by €5.8 million due to the recognition of lease liabilities. For the year ended December 31, 2019 , the Group recognized depreciation expense from right-of-use assets of €1,069 thousand and interest expense on lease liabilities of €154 thousand . IFRS 16 Leases also affects the Group's Consolidated Statements of Cash Flows : operating cash flow increased by €1,008 thousand and cash flow from financing activities decreased by €1,008 thousand for the year ended December 31, 2019 . For the year ended December 31, 2019 , the Group recognized expense relating to short-term leases of €234 thousand and expense relating to low-value assets of €3 thousand . The following table sets out a maturity analysis of lease payments, showing the undiscounted lease payments to be made after the reporting date: (in € thousands) December 31, 2019 Less than one year 1,962 One to three years 3,492 Three to five years 2,820 More than five years — Total undiscounted lease payables 8,274 Lease liabilities included within the Consolidated Balance Sheets 7,670 Current 1,731 Non-current 5,939 The following table sets out a maturity analysis of operating lease payments as of December 31, 2018 : (in € thousands) December 31, 2018 Less than one year 1,225 One to three years 1,003 Three to five years 33 More than five years — Total operating lease payables 2,261 In December 2019, the Group sub-let one of its leased properties that has been presented as part of Right-of-use assets . Pursuant to IFRS 16 Leases, the Group derecognized the related right-of-use asset and recognized Other receivables at an amount equal to the net investment in the sublease. As a result of the derecognition of the right-of-use asset and the recognition of the net investment in the sublease on the sublease commencement date, the Group recognized a one-time gain of €1,259 thousand within Other income for the difference between the value of the right-of-use asset and the net investment in the sublease. During 2019, the Group recognized interest income on lease receivables of €15 thousand (2018: nil ). The following table sets out a maturity analysis of lease receivables, showing the undiscounted sublease payments to be received after the reporting date. (in € thousands) December 31, 2019 Less than one year 1,646 One to two years 1,696 Two to three years 1,747 Three to four years 1,799 Four to five years 1,377 More than five years — Total undiscounted lease receivable 8,265 Unearned interest income 653 Net investment in the sublease 7,612

Notes on the Consolidated Sta_2

Notes on the Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2019
Disclosure Of Consolidated Cash Flow Statement [Abstract]
Notes on the Consolidated Statements of Cash Flow	Notes on the Consolidated Statements of Cash Flows The Consolidated Statements of Cash Flows were prepared in accordance with IAS 7 Statement of Cash Flows and show the cash inflows and cash outflows during the reporting year. 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	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about financial instruments [abstract]
Financial instruments and risk management	Financial Instruments and Risk Management 7.1 Financial instruments The following tables show the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IFRS 9 for the years ended December 31, 2019 and 2018 . Classification pursuant to IFRS 9 Carrying amount Measurement Categories Fair Value December 31, 2019 in € thousands At amortized cost At fair value Level 1 Level 2 Level 3 Total Deposits AC 1,036 1,036 — — — — — Other receivables AC 6,004 6,004 — — — — — Other non-current financial assets 7,040 7,040 — — — — — Trade receivables AC 5,808 5,808 — — — — — Deposits AC 303 303 — — — — — Other receivables AC 2,915 2,915 — — — — — Other current financial assets 3,218 3,218 — — — — — Cash and cash equivalents AC 15,450 15,450 — — — — — Total financial assets 31,516 31,516 — — — — — Borrowings AC 95,839 95,839 107,873 — 107,873 — 107,873 Other non-current financial liabilities AC 7,167 7,167 — — — — — Trade payables AC 25,873 25,873 — — — — — Refund liabilities AC 98 98 — — — — — Deferred consideration payable AC 9,187 9,187 — — — — — Other liabilities AC 5,144 5,144 — — — — — Other current financial liabilities 14,429 14,429 — — — — — Total financial liabilities 143,308 143,308 107,873 — 107,873 — 107,873 Classification pursuant to IFRS 9 Carrying amount Measurement Categories Fair Value December 31, 2018 in € thousands (1) At amortized cost At fair value Level 1 Level 2 Level 3 Total Deposits AC 21 21 — — — — — Other receivables AC 3 3 — — — — — Other non-current financial assets 24 24 — — — — — Trade receivables AC 2,974 2,974 — — — — — Deposits AC 299 299 — — — — — Other receivables AC 615 615 — — — — — Other current financial assets 914 914 — — — — — Cash and cash equivalents AC 11,095 11,095 — — — — — Total financial assets 15,007 15,007 — — — — — Borrowings AC 12,125 12,125 12,259 — 12,259 — 12,259 Other non-current financial liabilities AC 54 54 — — — — — Trade payables AC 10,166 10,166 — — — — — Refund liabilities AC 135 135 — — — — — Other liabilities AC 743 743 — — — — — Other current financial liabilities 878 878 — — — — — Total financial liabilities 23,223 23,223 12,259 — 12,259 — 12,259 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. The fair value of borrowings was determined using observable inputs (Level 2). The valuation considers the present value of expected future repayments, discounted using a market interest rate equal to the interest margin on the borrowings plus a three month Euro LIBOR interest rate. The following tables show the movements of financial liabilities for the years ended December 31, 2019 and 2018 : Non-Cash related changes January 1, 2019 Cash related changes from operating activities Cash related changes from financing activities Changes in interest expenses Adoption of IFRS 16 on January 1, 2019 Liabilities assumed on Zoosk acquisition date Other changes December 31, 2019 Borrowings 12,125 (5,737 ) 81,749 6,595 — — 1,107 95,839 Other non-current financial liabilities 54 244 (490 ) — 916 6,080 363 7,167 Refund liabilities 135 — — — — — (37 ) 98 Deferred consideration payable from business combination — — — — — — 9,187 9,187 Other liabilities 743 (604 ) (514 ) — 401 2,637 2,481 5,144 Other current financial liabilities 878 (604 ) (514 ) — 401 2,637 11,631 14,429 Total financial liabilities 13,057 (6,097 ) 80,745 6,595 1,317 8,717 13,101 117,435 Non-Cash related changes January 1, 2018 Cash related changes from operating activities Cash related changes from financing activities Changes in interest expenses Other changes December 31, 2018 Borrowings 5,850 (423 ) 6,248 450 — 12,125 Other non-current financial liabilities — — — — 54 54 Refund liabilities — — — — 135 135 Other liabilities 6,515 (559 ) (5,730 ) — 517 743 Other current financial liabilities 6,515 (559 ) (5,730 ) — 652 878 Total financial liabilities 12,365 (982 ) 518 450 706 13,057 Measurement of fair values The majority of the Group’s financial instruments, including cash and cash equivalents, restricted cash, deposits, trade receivable, and accounts payable are carried at cost, which approximates their fair value due to the short-term maturity of these instruments. 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. 7.2 Financial risk management The Group has exposure to the following risks arising from financial instruments: • credit risk; • liquidity risk; and • market risk Risk management framework The Group’s management has overall responsibility for the establishment and oversight of the Group’s risk management. The Group’s risk management procedures are established to identify and to analyze the risks faced by the Group, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Group’s activities. The Group aims to maintain a disciplined and constructive control environment in which all employees understand their roles and obligations. Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group’s receivables from subscribers. The Credit risk exists for all financial assets, in particular, for cash and cash equivalents, trade receivables and other financial assets. The Group’s trade receivables are unsecured. The Group's lease receivable is secured by a cash deposit of €924 thousand . The carrying amount of financial assets represents the maximum credit exposure. The credit risk relating to trade receivables is the risk that the subscribers are unable to fulfill their payment obligations. The Group does not regard itself as being exposed to a major default risk from any single individual customer. The concentration of the credit risk is limited due to the broad and heterogeneous customer base. The credit risk relating to the lease receivable considers the specific default risk of the tenant. Credit risk relating to other financial assets mainly relates to cash deposits to payment processors . If the payment processors incur financial difficulties, then the Group may incur losses. Management monitors the creditworthiness of payment processors closely. In the past, there were no indications that the payment processors would not meet their obligations. The following table presents the maturity structure of the financial assets that are not impaired and not past due as well as those due and impaired as of the reporting date. For receivables that are neither impaired nor past due, there was no indication on the reporting date that the debtors would not meet their payment obligations. All receivables past due by 60 days are written off in their entirety. (in € thousands) Carrying Thereof neither Thereof past due December 31, 2019 Deposits 1,339 1,339 — Lease receivables 7,346 7,346 — Other receivables 1,573 1,573 — Other financial assets 10,258 10,258 — Trade receivables 5,808 5,808 — Total 16,066 16,066 — December 31, 2018 (1) Deposits 320 320 — Other receivables 618 618 — Other financial assets 938 938 — Trade receivables 2,974 2,367 607 Total 3,912 3,305 607 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. The movement in the allowance for impairment in respect of trade receivables during the year was as follows. The bad debt allowance includes all receivables that are not expected to be recovered. (in € thousands) Impairment on Trade Receivables Balance at December 31, 2017 774 Impairment loss recognized 1,203 Amounts written off (1,370 ) Balance at December 31, 2018 607 Impairment loss recognized (349 ) Balance at December 31, 2019 258 The movement in the allowance for impairment in respect of the Group's lease receivable during the year was as follows: (in € thousands) Impairment on Lease Receivables Balance at December 31, 2018 — Impairment loss recognized 266 Balance at December 31, 2019 266 As of December 31, 2019 and 2018 , the Group held cash and cash equivalents of €15,450 thousand and €11,095 thousand , respectively. The cash and cash equivalents are held with bank and financial institution counterparties, which hold at least an A-level credit rating. Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group’s approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group’s reputation. Management monitors its cash inflows and outflows on a daily basis and through proper budget planning, the Group’s liquidity management makes sure that sufficient funds are available to meet financial obligations. Additionally, many customers pay in advance for subscription services at the commencement of the subscription period. Therefore, the Group maintains high cash and cash equivalents levels. Exposure to liquidity risk The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted, and include contractual interest payments and exclude the impact of netting agreements. Contractual cash flows December 31, 2019 in € thousands Carrying Total < 1 year 1-5 years More than 5 Borrowings 95,839 131,064 20,499 110,565 — Other non-current financial liabilities 7,167 7,540 — 7,540 — Trade payables 25,873 25,873 25,873 — — Refund liabilities 99 99 99 — — Deferred consideration payable 9,187 9,352 9,352 — — Other liabilities 5,143 5,377 5,377 — — Other current financial liabilities 14,429 14,828 14,828 — — Total financial liabilities 143,308 179,305 61,200 118,105 — Contractual cash flows December 31, 2018 in € thousands Carrying Total < 1 year 1-5 years More than 5 Borrowings 12,125 12,125 3,750 8,375 — Other non-current financial liabilities 54 54 — 54 — Trade payables 10,166 10,166 10,166 — — Refund liabilities 135 135 135 — — Other liabilities 743 743 743 — — Other current financial liabilities 878 878 878 — — Total financial liabilities 23,223 23,223 14,794 8,429 — Market risk Market risk is the potential loss from adverse changes in foreign exchange rates, interest rates, and market prices. The Group's exposure to market risk includes the Group’s cash, accounts receivable, other financial assets, accounts payable, and other financial liabilities. The Group manages its exposure to these risks through established policies and procedures. The Group's objective is to mitigate potential income statement, cash flow and market exposures from changes in interest and foreign exchange rates. Currency risk The Group is exposed to currency risk to the extent that there is a mismatch between the currencies in which sales, purchases and borrowings are denominated and the functional currency of the Group’s subsidiaries. The presentation currency of all Group subsidiaries is the Euro. The Group transacts business globally and is subject to risks associated with fluctuating foreign exchange rates. The Group intends to naturally hedge foreign exchange fluctuations by settling all transactions in their respective transaction currencies. The Group’s policy is to ensure that its net exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates when necessary to address short-term obligations. When foreign currency reserves are more than the short-term obligations, then the Group converts the amount to functional currency. The currencies in which these transactions are primarily denominated are Euro, United States dollar, Great British pound, Australian dollar, Canadian dollar, and Israeli New shekel (“ILS”). Future net transaction gains and losses are inherently difficult to predict, as they are reliant on how the multiple currencies in which the Group transacts fluctuate in relation to the functional currency of the Group's subsidiaries, the relative composition and denomination of current assets and liabilities for each period, and the Group’s effectiveness at forecasting and managing such exposures. Exposure to currency risk The summary quantitative data about the Group’s exposure to currency risk as reported to the management of the Group is as follows: December 31, 2019 in thousands in local currency EUR USD GBP AUD CAD ILS Financial assets Trade receivables 2,019 3,963 102 100 113 7 Other financial assets 1,243 9,942 — — — — Cash and cash equivalents 3,890 11,100 815 415 580 197 Financial liabilities Borrowings — (107,665 ) — — — — Trade payables (8,530 ) (18,626 ) (457 ) (12 ) (289 ) (73 ) Other financial liabilities (980 ) (23,174 ) — — — — Net statement of financial position exposure (2,358 ) (124,460 ) 460 503 404 131 December 31, 2018 in thousands in local currency (1) EUR USD GBP AUD CAD ILS Financial assets Trade receivables 1,773 985 132 154 147 19 Other financial assets 759 196 — — — 19 Cash and cash equivalents 3,993 6,767 218 264 448 2,136 Financial liabilities Borrowings (12,125 ) — — — — — Trade payables (8,140 ) (1,971 ) (210 ) (54 ) (13 ) (124 ) Other financial liabilities (385 ) (627 ) — — — — Net statement of financial position exposure (14,125 ) 5,350 140 364 582 2,050 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. Sensitivity analysis A reasonably possible strengthening (weakening) of the Euro, United States dollar, Great British pound, Australian dollar, Canadian dollar, and Israeli New shekel, determined by the gross currency fluctuation of the previous year, against all other currencies at December 31 would have affected the measurement of financial instruments denominated in a foreign currency profit or loss by the amounts shown below. The effect of intercompany transactions with the Spark Networks (Israel) Limited subsidiary that are treated as net investments are remeasured through other comprehensive income . This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases. Profit or loss Effect in euro Strengthening Weakening December 31, 2019 EUR (0% movement) — — USD (2% movement) 2,348 (2,348 ) GBP (5% movement) (22 ) 22 AUD (1% movement) (7 ) 7 CAD (6% movement) (26 ) 26 ILS (10% movement) (13 ) 13 December 31, 2018 EUR (0% movement) — — USD (5% movement) (242 ) 242 GBP (1% movement) (1 ) 1 AUD (6% movement) (21 ) 21 CAD (4% movement) (22 ) 22 ILS (3% movement) (66 ) 66 December 31, 2017 EUR (0% movement) — — USD (12% movement) (335 ) 335 GBP (4% movement) (3 ) 3 AUD (5% movement) (10 ) 10 CAD (6% movement) 2 (2 ) ILS (3% movement) (76 ) 76 Interest rate risk Borrowings under the Facilities bear interest at a rate equal to LIBOR plus a specified margin. Refer to Note 5.9. As of December 31, 2019 , the amortized cost basis of the Term Loan Facility is €96 million . These borrowings expose us to interest rate risk due to the potential variability in market interest rates. Assuming our outstanding aggregate borrowings under the Term Loan Facility at December 31, 2019 as described above, as well as the Silicon Valley Bank multicurrency term loan facility which was paid in full on July 1, 2019, a one -percentage point increase in applicable interest rates would have increased our interest expense for 2019 by €599 thousand ( €541 thousand and €58 thousand related to the Term Loan Facility and the Silicon Valley Bank multicurrency term loan facility, respectively). This amount is determined by calculating the effect of a hypothetical interest rate change on the Group’s floating rate debt. This estimate does not include the effects of other potential actions to mitigate this risk or changes in the Group’s financial structure. Fair value sensitivity analysis for fixed-rate instruments As of December 31, 2019 and 2018 , the Group does not account for any fixed-rate financial assets or financial liabilities at fair value through profit or loss. Therefore, a change in interest rates at the reporting date would not affect profit or loss. Other market price risk The Group does not hold any equity securities or financial assets or liabilities that are dependent on the price of equity instruments. The Group is therefore not exposed to market price risks.

Other Information

Other Information	12 Months Ended
	Dec. 31, 2019
Other Information [Abstract]
Other Information	Other Information 8.1 Balances and transactions with related parties Parent and ultimate controlling party The ultimate controlling party of the group is Spark Networks SE. The ADSs of the Group are publicly traded on the New York Stock Exchange. 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 years ended December 31, 2019 , 2018 and 2017 , Spark Networks recorded costs of €44 thousand , €25 thousand and €36 thousand , respectively, under these agreements. There were no payables to Rocket as of December 31, 2019 and December 31, 2018 . As of October 2019, Rocket is no longer an affiliate of Spark Networks. Shareholder loans During the year ended December 31, 2016, the Company entered into loans with some of its shareholders as described in more detail in Note 5.9 . There were no outstanding amounts due as of December 31, 2019 and December 31, 2018 , and the amount of interest incurred during the years then ended December 31, 2019 , 2018 , and 2017 was €0 thousand , €127 thousand and €508 thousand , respectively. The loan was fully repaid in March 2018. Shareholder payments Per the terms of the Affinitas / Spark Merger, Affinitas’ shareholders received an aggregate cash payout of €5,730 thousand in 2018 . This payout included payments to Affinitas Phantom Share GmbH, Rocket, and David Khalil of €1,641 thousand , €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. The eH Shareholder Loan and all interest was fully repaid by APS on August 23, 2018. As of December 31, 2019, APS beneficially owned approximately 6% of the ordinary shares of the Company and was jointly controlled by David Khalil and Lukas Brosseder. 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 years ended December 31, 2019 and 2018 , the Company has expensed €357 thousand and €313 thousand , respectively, 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 thousand 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 On March 9, 2018, Spark Networks entered into a consulting agreement 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. PEAK6 has not provided any services to Spark Networks under the Consulting Agreement during the years ended December 31, 2019 and December 31, 2018 , respectively. Managing director compensation During the years ended December 31, 2019 , 2018 and 2017 , managing director compensation was comprised of the following: (in € thousands) 2019 2018 2017 Short-term benefits 1,536 970 693 Other employment benefits — — — Post-employment benefits 42 — — Share-based payments 1,432 5,120 1,522 Total compensation 3,010 6,090 2,215 8.2 Contingent Liabilities Virtual stock option plan For the description of the virtual stock option plan, refer to Note 4.12 . Pending legal proceedings Elite Connexion vs. Spark Networks Services GmbH On September 20, 2018, Elite Connexion filed a cease and desist order and damage claim in France against Spark Networks Services GmbH ("Spark GmbH"), alleging that Spark GmbH bid on search engine terms which violated an agreement between the parties. In Elite Connexion's claim, which was amended in September 2019, Elite Connection claims damages for loss of profit, legal fees, and court fees amounting to €800 thousand . Analysis of the claim is ongoing, and the Group recognized Other provisions of €150 thousand as of December 31, 2019 to reflect its estimated potential liability to Elite Connexion resulting from the claim. Trademarks Trademarks are an important element in running online dating websites. Given the large number of markets and brands, Spark Networks deals with claims against its trademarks from time to time. As of December 31, 2019 , there are several ongoing national cases which affect trademarks within Germany, Finland, Sweden, the United Kingdom, Poland and Benelux. Some of these procedures are expected to be resolved within the next 12 months . We have additional legal claims and may encounter future legal claims in the normal course of business. We intend to defend vigorously against each of the above legal proceedings. 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 December 31, 2019 are adequate with respect to the probable and estimable liabilities. However, no assurance can be given that these matters will be resolved in our favor. 8.3 Off-balance sheet contractual obligations As of the reporting date, the Group's future payments related to off-balance sheet contractual obligations are as follows: December 31, (in € thousands) 2019 2018 Less than one year 5,244 1,691 Between one and five years 7,880 1,089 More than five years — — Total 13,124 2,780 The Group has non-cancellable contractual obligations consisting of contracts with cloud based web service providers, other internet/network service providers, and marketing service providers. Amounts also reflect future minimum lease payments for short-term and low-value leases relating to office spaces within the United States and Germany, and the lease of certain office equipment. For more information about leases, refer to Note 5.16 . The Group does not have significant renewal or purchase options. 8.4 Correction of an error During the preparation of the consolidated financial statements for the fiscal year ended December 31, 2019 , the Group discovered that current contract liabilities, revenue and trade receivables were incorrectly calculated in years prior to 2019. These errors resulted from incorrect automated bookings generated by a legacy software application used by the Group’s German subsidiary which interfaces with the subscription data platform. The error has been corrected by restating each of the affected financial statement line items for prior periods. The impact on net equity as of January 1, 2017 is insignificant and is therefore not separately discussed. The following tables summarize the impact on the Group’s consolidated financial statements. For the fiscal year ended December 31, 2017 Impact of correction of error December 31, 2017 As previously reported Adjustments As corrected Non-current Assets 47,148 742 47,890 Deferred tax assets 9,907 742 10,649 Current Assets 22,034 (3,572 ) 18,462 Trade receivables (current) 6,814 (3,572 ) 3,242 Total Assets 69,182 (2,830 ) 66,352 Current Liabilities 48,940 (1,113 ) 47,827 Current contract liabilities 20,354 (1,113 ) 19,241 Accumulated deficit (32,581 ) (1,717 ) (34,298 ) Shareholder's equity 19,477 (1,717 ) 17,760 Total Shareholder's equity and liabilities 69,182 (2,830 ) 66,352 For the fiscal year ended December 31, 2018 Impact of correction of error December 31, 2018 As previously reported Adjustments As corrected Non-current Assets 44,729 1,078 45,807 Deferred tax assets 9,404 1,078 10,482 Current Assets 18,133 (68 ) 18,065 Trade receivables (current) 3,042 (68 ) 2,974 Total Assets 62,862 1,010 63,872 Current Liabilities 33,871 3,504 37,375 Current contract liabilities 16,604 3,504 20,108 Accumulated deficit (36,156 ) (2,494 ) (38,650 ) Shareholder's equity 19,409 (2,494 ) 16,915 Total Shareholder's equity and liabilities 62,862 1,010 63,872 For the fiscal year ended December 31, 2017 Impact of correction of error Year ended December 31, 2017 As previously reported Adjustments As corrected Revenue 85,637 (2,108 ) 83,529 Gross profit 26,861 (2,108 ) 24,753 Operating loss (5,115 ) (2,108 ) (7,223 ) Income tax benefit 84 636 720 Net loss (5,574 ) (1,472 ) (7,046 ) Loss per share - basic and diluted (€) € (24.23 ) € (6.40 ) € (30.63 ) For the fiscal year ended December 31, 2018 Impact of correction of error Year ended December 31, 2018 As previously reported Adjustments As corrected Revenue 104,551 (1,113 ) 103,438 Gross profit 35,061 (1,113 ) 33,948 Operating loss (998 ) (1,113 ) (2,111 ) Income tax benefit (expense) (1,147 ) 336 (811 ) Net loss (3,103 ) (777 ) (3,880 ) Loss per share - basic and diluted (€) € (2.39 ) € (0.60 ) € (2.99 ) Segment Reporting For the fiscal year ended December 31, 2017 Impact of correction of error As previously reported Adjustments As corrected 2017 in € thousands North America International Total North America International Total North America International Total Revenue 24,574 61,063 85,637 (655 ) (1,453 ) (2,108 ) 23,919 59,610 83,529 Contribution margin 6,594 25,574 32,168 (655 ) (1,453 ) (2,108 ) 5,939 24,121 30,060 For the fiscal year ended December 31, 2018 Impact of correction of error As previously reported Adjustments As corrected 2018 in € thousands North America International Total North America International Total North America International Total Revenue 48,470 56,081 104,551 (365 ) (748 ) (1,113 ) 48,105 55,333 103,438 Contribution margin 20,608 24,055 44,663 (365 ) (748 ) (1,113 ) 20,243 23,307 43,550 There is no impact on the Group’s total operating, investing or financing cash flows for all periods presented. 8.5 Events after the reporting date Adoption of Spark Networks SE 2020 Long Term Incentive Plan On January 21, 2020, the Administrative Board of Spark Networks SE adopted the Long Term Incentive Plan (the “LTIP”) for applicable executives and employees of the Company and its subsidiaries as part of their remuneration for future services to the Company and its subsidiaries. The LTIP provides for the grant of virtual stock options. Each option represents the right to receive, upon exercise, a certain amount in cash determined based on the relevant ADS Stock Price (as defined below) of the option minus the strike price of such option; provided, however, that the Company may elect to settle options in ADSs or ordinary shares of the Company instead of cash at its sole discretion. The LTIP provides that the strike price can be set at any amount determined by the Administrative Board, including zero. Under the LTIP, the “ADS Stock Price” is, as of the grant date, the average closing price of one ADS of the Company trading on the NYSE American for the period of five trading days prior to such date. Options granted under the LTIP vest, subject to the employee’s continued service to the Company, as follows: (i) 25% of the total number of options granted to a participant vest 12 months after the grant date of such option, and (ii) an additional 6.25% of such options shall vest at the end of each additional three‑month period thereafter until the end of the 48th month after the relevant grant date. In connection with the adoption of the LTIP, the Administrative Board authorized for 2020 the issuance of virtual options for up to 3 million ADSs, including up to 1 million zero-priced options. In connection with the adoption of the LTIP, on January 21, 2020, the Administrative Board granted Eric Eichmann, the Company’s Chief Executive Officer, the following options under the LTIP: (i) 833,000 options with a strike price per option equal to $4.88 , and (iii) 449,000 options with a zero-priced strike price (which, for United States tax purposes, are effectively structured as restricted stock units). The adoption of the LTIP also satisfied the terms of Mr. Eichmann’s executive director service agreement with the Company, which requires that the Company adopt a virtual stock option plan by January 31, 2020, or the Company would have otherwise been obligated to pay Mr. Eichmann a one-time lump sum cash amount equal to $1.5 million . The Administrative Board also granted Gitte Bendzulla, the Company’s General Counsel, 90,000 options with a strike price per option equal to $4.88 and 29,000 options with a zero-priced strike price, and the Administrative Board granted Bert Althaus, the Company’s Chief Financial Officer, 135,000 options with a strike price per option equal to $4.88 and 43,000 options with a zero-priced strike price. In addition, the Administrative Board approved of amendments to the managing director service agreements for Gitte Bendzulla, the Company’s General Counsel, and Bert Althaus, the Company’s Chief Financial Officer, in order to provide that each such executive officer is entitled to participate in the LTIP. Determination and payment of final adjustment surplus related to the Spark Networks / Zoosk Merger Aggregate Adjusted Cash Consideration On January 21, 2020, Spark Networks determined the final merger aggregate adjusted cash consideration, pursuant to the merger agreement, resulting in a final adjustment surplus of $506 thousand ( €451 thousand ) to be paid by Spark Networks to the exchange agent for further distribution. As of December 31, 2019, the Group recognized a financial liability of $506 thousand ( €451 thousand ) for the final adjustment surplus, which was paid in February 2020. Impact of COVID-19 In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a worldwide pandemic, causing numerous countries and states to issue lockdown orders on non-essential businesses and requiring residents to remain at home. The COVID-19 pandemic has resulted and is likely to continue to result in volatility and uncertainty in international markets, including as a result of prolonged economic downturn or recession. While the COVID-19 pandemic has not had a significant impact on Spark Networks' financial results to date, the future impacts of the pandemic are largely unknown. Spark Networks continues to monitor the impact of the COVID-19 pandemic on all aspects of its business. As of the date of issuance of the financial statements, Spark Networks is not aware of any specific event or circumstance that would require a change to its estimates or judgments, or revise the carrying value of its assets or liabilities. Loan Agreement Amendment On May 21, 2020, Spark Networks entered into a Limited Waiver and First Amendment to Loan Agreement (the “Amendment”) to its existing Senior Secured Facilities Agreement. The Amendment waives the events of default under the Loan Agreement relating to the Group's failure to deliver its audited financial statements and related financial reports for the fiscal year ending December 31, 2019 within 120 days of the end of such fiscal year, and provides Spark Networks until June 14, 2020, to deliver such audited financial statements and related financial reports as required under the Loan Agreement.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2019
Summary Of Significant Accounting Policies [Abstract]
Basis of Accounting	Basis of Accounting These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). They were authorized for issuance by the Group’s management board on June 11, 2020.
Functional and presentation currency	Functional and presentation currency These 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 exchange rates at the reporting date , and revenue and expenses using average exchange rates for the year . The resulting translation gain or loss is included in Accumulated other comprehensive income and is excluded from net loss.
Use of judgments and estimates	Use of judgments and estimates In preparing these 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. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively. Assumptions and estimation uncertainties Information about assumptions and estimation uncertainties may have a significant risk of resulting in a material adjustment for the year ending December 31, 2019 is included in the following notes: • recognition and measurement of provisions and contingencies: key assumptions about the likelihood and magnitude of an outflow of resources; • impairment test of intangible assets and goodwill: key assumptions regarding underlying recoverable amounts; • lease term: assessment of the likelihood of exercising an extension option or not exercising a termination option, if applicable; • classification and measurement of virtual stock option plans: key assumptions underlying the classification of the virtual stock option plans as equity-settled, the binomial option-pricing valuation model to calculate the fair value of granted share-based awards; • recognition and measurement of internally generated software: key assumptions about the future economic benefits expected from those intangible assets; • recognition of deferred tax assets: availability of future taxable profit against which tax losses carried forward can be used; • uncertainty over income tax treatments: key assumptions about the examination of tax treatments by taxation authorities, determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, and consideration of changes in facts and circumstances; • accounting for business combinations: key assumptions underlying the fair value of the consideration transferred and fair value of the assets acquired and liabilities assumed in accordance with IFRS 3 Business Combinations; and • recognition of revenue: key assumptions about the amount of consideration the Group is due in exchange for services, including estimates about future refunds and chargebacks. Revenue is recognized in an amount that reflects the consideration the Group is contractually due in exchange for those services. Measurement of fair values A number of the Group’s accounting policies and disclosures require the measurement of fair values, for both financial and non-financial assets and liabilities. The Group regularly reviews significant inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the Group assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which the valuations should be classified. When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability fall into different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety at the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. Further information about the assumptions made in measuring fair values is included in the following notes: • assets acquired and liabilities assumed in a business combination; • share-based payment arrangements; and • financial instruments
Basis of measurement	Basis of measurement The consolidated financial statements have been prepared on the historical cost basis.
New standards, interpretations and amendments to standards and interpretations	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, 2020, and earlier application is permitted; however, the Group has not early adopted the following new or amended standards in preparing these consolidated financial statements. Standard / interpretation Revised Conceptual Framework for Financial Reporting Amendments to 'References to Conceptual Framework in IFRS Standards' Amendments to IFRS 3 Amendments to 'Definition of a Business' - Clarifications Amendments to IAS 1 and IAS 8 Amendments to 'Definition of Material' - Clarifications Amendments to IFRS 9, IAS 39 and IFRS 7 Amendments to 'Interest Rate Benchmark Reform' None of these standards, amendments to standards, or new interpretations are expected to have a significant effect on the consolidated financial statements of the Group. The following standard was effective for annual periods beginning on January 1, 2019, and was adopted by Group for the first time in the consolidated financial statements: IFRIC Interpretation 23, Uncertainty over Income Tax Treatments On January 1, 2019, the Group adopted International Financial Reporting Interpretations Committee (“IFRIC”) Interpretation 23, Uncertainty over Income Tax Treatments. The interpretation is to be applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments. The adoption did not have any material impact on the consolidated financial statements. 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 the prior standard, IAS 17 Leases, and related interpretations. The Group adopted IFRS 16 as of January 1, 2019, applying the modified retrospective approach. Under the chosen transition method, comparative information has not been restated and there was no cumulative impact to the Group's retained earnings at January 1, 2019 from the adoption of IFRS 16. The Group elected to use a number of the practical expedients offered by the standard, including non-capitalization of short-term leases, and the use of hindsight when determining the lease term if the contract contains options to extend or terminate the lease. Additionally, the Group applied a practical expedient to ‘grandfather’ its previous assessment of which existing contracts are, or contain, leases. The Group applied IFRS 16 to all contracts that were previously identified as leases under IAS 17 Leases. Contracts that were not identified as leases under IAS 17 were not reassessed. Under IFRS 16, a contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The definition of a lease under IFRS 16 has been applied only to contracts entered into or changed on or after January 1, 2019. On January 1, 2019, the Group recognized lease liabilities in relation to two lease contracts as a lessee for office space in Berlin, Germany and Utah, United States, which were previously classified as operating leases under IAS 17 Leases. These liabilities were measured at the present value of the remaining lease payments, discounted using the incremental borrowing rates as of January 1, 2019. The weighted average discount rate applied to the lease liabilities on January 1, 2019 was 2.79% . Interest is charged over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. When measuring the right-of-use asset, there were two options in transition. The Group chose the option to measure the associated right-of-use assets at an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments existing immediately prior to the date of initial application. The right-of-use asset is depreciated over the shorter of the asset's life or the lease term on a straight-line basis. The nature of expenses related to the Group's leases changed under IFRS 16. Expenses related to the Group's leases were previously recognized on a straight-line basis as operating lease expense under IAS 17 Leases. Beginning January 1, 2019, the Group recognizes depreciation expense for right-of-use assets as operating expense and interest expense on lease liabilities as finance expense within the Consolidated Statements of Operations and Comprehensive Loss . The transition impact of the policy change as of January 1, 2019, was as follows: • Property, plant and equipment are higher by €1.3 million due to the recognition of right-of-use assets. • Current financial liabilities are higher by €401 thousand due to the recognition of lease liabilities. • Non-current financial liabilities are higher by €916 thousand due to the recognition of lease liabilities. • Trade and other payables are lower by €55 thousand due to the derecognition of deferred rent. Below is a reconciliation of the Group's operating lease commitments at December 31, 2018 and lease liabilities recognized on January 1, 2019: in € thousands January 1, 2019 Operating lease commitments as of December 31, 2018 as disclosed in the Group's consolidated financial statements 2,261 Contracts not containing a lease (874 ) Operating lease commitments as of January 1, 2019 1,387 Discounted using the weighted average incremental borrowing rate of 2.79% at January 1, 2019 1,331 Recognition exemption for leases with less than 12 months of lease term at transition (14 ) Lease liabilities recognized on January 1, 2019 1,317 The following tables show the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IFRS 9 for the years ended December 31, 2019 and 2018 . Classification pursuant to IFRS 9 Carrying amount Measurement Categories Fair Value December 31, 2019 in € thousands At amortized cost At fair value Level 1 Level 2 Level 3 Total Deposits AC 1,036 1,036 — — — — — Other receivables AC 6,004 6,004 — — — — — Other non-current financial assets 7,040 7,040 — — — — — Trade receivables AC 5,808 5,808 — — — — — Deposits AC 303 303 — — — — — Other receivables AC 2,915 2,915 — — — — — Other current financial assets 3,218 3,218 — — — — — Cash and cash equivalents AC 15,450 15,450 — — — — — Total financial assets 31,516 31,516 — — — — — Borrowings AC 95,839 95,839 107,873 — 107,873 — 107,873 Other non-current financial liabilities AC 7,167 7,167 — — — — — Trade payables AC 25,873 25,873 — — — — — Refund liabilities AC 98 98 — — — — — Deferred consideration payable AC 9,187 9,187 — — — — — Other liabilities AC 5,144 5,144 — — — — — Other current financial liabilities 14,429 14,429 — — — — — Total financial liabilities 143,308 143,308 107,873 — 107,873 — 107,873 Classification pursuant to IFRS 9 Carrying amount Measurement Categories Fair Value December 31, 2018 in € thousands (1) At amortized cost At fair value Level 1 Level 2 Level 3 Total Deposits AC 21 21 — — — — — Other receivables AC 3 3 — — — — — Other non-current financial assets 24 24 — — — — — Trade receivables AC 2,974 2,974 — — — — — Deposits AC 299 299 — — — — — Other receivables AC 615 615 — — — — — Other current financial assets 914 914 — — — — — Cash and cash equivalents AC 11,095 11,095 — — — — — Total financial assets 15,007 15,007 — — — — — Borrowings AC 12,125 12,125 12,259 — 12,259 — 12,259 Other non-current financial liabilities AC 54 54 — — — — — Trade payables AC 10,166 10,166 — — — — — Refund liabilities AC 135 135 — — — — — Other liabilities AC 743 743 — — — — — Other current financial liabilities 878 878 — — — — — Total financial liabilities 23,223 23,223 12,259 — 12,259 — 12,259 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
Correction of errors	Correction of an error Certain comparative amounts in the Consolidated Balance Sheets , Consolidated Statements of Operations and Comprehensive Loss , Consolidated Statements of Shareholders' Equity , and Consolidated Statements of Cash Flows have been restated to correct for an error with respect to the understatement of Current contract liabilities. The impact of this restatement is disclosed in Note 8.4 . Throughout the consolidated financial statements, columns including comparative figures that have been restated are indicated with “ (1) .”
Foreign Currency Transactions and Balances	Foreign Currency Transactions and Balances Foreign currency transactions, balances, and cash flows Transactions in foreign currencies are translated into the respective functional currencies of the Group's subsidiaries at the exchange rates prevailing at the transaction date. At each subsequent balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated into the functional currency at the exchange rate at the date of the transaction. Exchange gains and losses arising on the settlement of foreign currency transactions and the translation of monetary assets and liabilities denominated in foreign currencies into the functional currency are recognized in Net finance expenses . In the Consolidated Statements of Cash Flows , cash flows from foreign currency transactions have been translated into Euro using average exchange rates for the year . This method does not differ significantly from using the exchange rates at the dates the cash flows occur. The effect of exchange rate fluctuations on cash and cash equivalents denominated in foreign currencies is recognized separately as the financial statement caption Effects of exchange rate fluctuations on cash in the Consolidated Statements of Cash Flows . Translation of foreign operations The translation of foreign operations into the presentation currency is based on the following criteria: • Assets and liabilities are translated using period-end exchange rates at the reporting date ; • Income and expenses are translated using average exchange rates for the year . This method does not differ significantly from using the exchange rate at the date of the transaction Translation differences resulting from the application of the above criteria are recognized in other comprehensive income and are excluded from Net loss .
Revenue Recognition and Contract Balances	Revenue Recognition and Contract Balances Revenue Recognition The Group recognizes revenue in accordance with IFRS 15 Revenue from Contracts with Customers. 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 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. 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 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 revenue earned through certain mobile applications, including iOS and Android, the Group recognizes subscription revenue gross of the application processing fees primarily because the Group is the principal and it has the contractual right to determine the price paid by the subscriber. The Group records the related application processing fees as cost of revenue in the period incurred. The Group earns a small amount of revenue from virtual currency. Virtual currency is paid upfront and is initially recorded as contract liabilities. It can be redeemed by members and subscribers for certain premium features, delivery confirmation of messages, and virtual gifts. The Group records virtual currency revenue as it is redeemed. The Group also earns a small amount of revenue from advertising revenue. The Group records advertising revenue as it is earned and includes advertising revenue in the total revenue of each segment that generates advertising revenue. Contract Balances The contract liabilities balance consists of advance payments that are received or due in advance of the Company's performance. The Company generally classifies contract liabilities as current when the term of the applicable subscription period or expected completion of the performance obligation is one year or less.
Cost of Revenue	Cost of Revenue Cost of revenue consists primarily of direct marketing expenses, compensation and other employee-related costs for personnel dedicated to maintaining Spark Networks’ data centers, data center expenses, credit card fees and mobile application processing fees. The Group incurs substantial advertising expenses in order to generate traffic to its websites. These advertising expenses consist of offline marketing, particularly television and out-of-home advertising, as well as online advertising and are directly attributable to the revenue the Group receives from its subscribers.
Employee benefits	Employee benefits Short-term employee benefits are expensed as the related service is provided. A liability is recognized for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. Share-based payment arrangements Share-based compensation expense reflected in the Company's consolidated financial statements consists of expense related to the Affinitas virtual employee share option plan (the “Affinitas VESOP”), the Spark 2007 Omnibus Incentive Plan (“Spark 2007 Plan”), the Spark Networks 2017 virtual stock option plan (the “Spark Networks 2017 VSOP”) and the Spark Networks 2018 virtual stock option plan (the “Spark Networks 2018 VSOP”). The Affinitas VESOP was independently established by Affinitas in 2013 and the Spark 2007 Plan was independently established by Spark in 2007, in each case prior to the Affinitas / Spark Merger. In connection with the Affinitas / Spark Merger, the Affinitas VESOP was terminated and replaced by the Spark Networks 2017 VSOP. The Spark Networks 2017 VSOP was subsequently replaced by the Spark Networks 2018 VSOP in 2018. Share-based compensation expense incurred in periods prior to the close of the Affinitas / Spark Merger resulted solely from share-based compensation granted by Affinitas. The Affinitas / Spark Merger was considered a Liquidity Event under the terms of the Affinitas VESOP. It was decided by the shareholders of Affinitas to settle all the options granted under the Affinitas VESOP that were outstanding at the merger date at a fixed valuation of €3,839 thousand , which was equivalent to a total equity value of €90 million for Affinitas. This equity value of Affinitas was determined based on the Spark share price and the exchange ratio that Affinitas and Spark agreed on in relation to the Affinitas / Spark Merger. In 2017, Spark Networks established the Spark Networks 2017 VSOP for selected executives and employees of Spark Networks and its subsidiaries. In March 2018, Spark Networks replaced the Spark Networks 2017 VSOP by establishing the Spark Networks 2018 VSOP for selected executives and employees of Spark Networks and its subsidiaries if and to the extent that the plan participants under the Spark Networks 2017 VSOP had agreed to such replacement. Under the Spark Networks 2018 VSOP, Spark Networks granted participants a certain number of virtual stock options in exchange for options granted under the Spark Networks 2017 VSOP and/or a certain number of new virtual stock options, and can grant additional options in the future. The Spark Networks 2018 VSOP entitles Spark Networks to a choice of settlement whereby the cash amount or equal value in shares to be received by the beneficiaries for a single vested option shall equal the market price per Spark Networks ADS minus the exercise price. Spark Networks classifies awards under the Spark Networks 2018 VSOP as equity-settled. The grant-date fair value of equity-settled share-based payment arrangements granted to employees is generally recognized as an expense, with a corresponding increase in shareholders' equity, over the vesting period of the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant-date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. Spark Networks recognizes compensation expense on a straight-line basis from the beginning of the service period, even when the grant date is subsequent to the service commencement date. During the period between service commencement date and grant date, the share-based payment expense recognized is based on an estimated grant date fair value of the award. Once the grant date has been established for equity-settled awards, the estimated fair value is revised so that the expense recognized is based on the actual grant date fair value of the equity instruments granted. For awards with graded-vesting features, each installment of the award is treated as a separate grant. This means that each installment is separately expensed over the related vesting period. Spark Networks estimates the fair value of each virtual stock option grant using a binomial option-pricing model, which uses as inputs the fair value per Spark Networks ADS and assumptions Spark Networks makes with respect to the volatility of Spark Networks ADSs, the expected terms of Spark Networks’ virtual stock options, the risk-free interest rates for a period that approximates the expected term of the virtual stock option and the expected dividend yield. Defined contribution plans Obligations for contributions to defined contribution plans are expensed as the related service is provided. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in future payments is available. Termination benefits Termination benefits are recognized as a liability and expense at the earlier of when the Group can no longer withdraw the offer of those benefits and when the Group recognizes costs for a restructuring under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and involves the payment of termination benefits. If benefits are not expected to be settled wholly within 12 months of the reporting date, then they are discounted.
Lease payments	Lease payments Lease payments are comprised of the following payments for the right to use the underlying asset during the lease term: • fixed payments (including in-substance fixed payments), less any lease incentives received • variable lease payments that depend on an index or a rate • amounts expected to be payable by the Group under residual value guarantees • the exercise price of a purchase option if the Group is reasonably certain to exercise that option, and • payments of penalties for terminating the lease, if the lease term reflects the Group exercising that option The lease payments are discounted using the interest rate implicit in the lease, if that rate can be determined. In most of the Group’s leases, the implicit rate cannot be determined and the incremental borrowing rate is used. Operating lease payments are recognized in profit or loss on a straight-line basis over the term of the lease.
Finance income and finance costs	Finance income and finance costs The Group’s finance income and finance costs include interest income and expense, as well as translation gains and losses. Interest income or expense is recognized using the effective interest method. The effective interest rate is the rate used to discount the estimated future cash payments or receipts through the expected maturity of the financial instrument to: • the gross carrying amount of the financial asset; or • the amortized cost of the financial liability In calculating interest income and expense, the effective interest rate is applied to the gross carrying amount of the asset (when the asset is not credit-impaired) or to the amortized cost of the liability. However, for the financial assets that have become credit-impaired subsequent to initial recognition, interest income is calculated by applying the effective interest rate to the amortized cost of the financial asset. If the asset is no longer credit-impaired, then the calculation of interest income reverts to the gross basis.
Income tax	Income tax Income tax expense comprises current and deferred tax. It is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive loss/income. Current tax Current tax is based on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognized for: • temporary differences on the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss; • temporary differences related to investments in subsidiaries, associates and joint arrangements to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future; and • taxable temporary differences arising on the initial recognition of goodwill. Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on business plans for individual subsidiaries in the Group and the reversal of temporary differences. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves. Unrecognized deferred tax assets are reassessed at each reporting date and recognized to the extent that it has become probable that future taxable profits will be available against which they can be used. Deferred tax is measured at the tax rates that are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Deferred tax assets and liabilities are offset only if certain criteria are met. Accordingly, deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax basis. In assessing the potential realization of deferred tax assets, management considers whether it is probable that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the Group’s tax loss carryforwards remain deductible.
Prepaid Advertising Expenses	Prepaid Advertising Expenses The Group regularly pays in advance for online and offline advertising, and expenses the prepaid amounts as cost of revenue over the contract periods as the vendor delivers on its commitment. The Group evaluates the realization of prepaid amounts at each reporting period and expenses prepaid amounts if the applicable vendor is unable to deliver on its commitment and is not willing or able to repay the undelivered prepaid amounts. Prepaid expenses are shown as non-financial assets.
Business Combinations	Business Combinations From time to time, the Group acquires the stock or specific assets of companies in transactions that may be considered to be business acquisitions under IFRS 3 Business Combinations. Under the acquisition method of accounting, the Group allocates the fair value of purchase consideration to the tangible assets acquired, liabilities assumed, and intangible assets acquired based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require the Group’s management to make significant estimates and assumptions, especially with respect to estimating the fair value and expected useful life assigned to each class of assets and liabilities acquired. Different classes of assets will have varying useful lives. The Group’s management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which can be up to one year from the acquisition date, the Group may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded in the Group's net financial results within the Consolidated Statements of Operations and Comprehensive Loss .
Intangible assets and goodwill	Intangible assets and goodwill Recognition and measurement of goodwill and intangible assets with indefinite lives Goodwill arising from the acquisition of subsidiaries is measured at acquisition date fair value less accumulated impairment losses. The Group’s goodwill represents the excess of the purchase price over the fair value of the net assets acquired resulting from business acquisitions. Intangible assets resulting from the acquisitions of entities in a business combination are recorded using the acquisition method of accounting and estimated by management based on the fair value of assets received. Management reviews the potential impairment of goodwill and indefinite lived intangible assets at least annually, or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. Management also routinely reviews whether events and circumstances continue to support an indefinite useful life for intangible assets that are not being amortized. Recognition and measurement of intangible assets with finite lives Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful lives. In addition to the recoverability assessment, management routinely reviews the remaining estimated useful lives of its amortizable intangible assets. If the Group reduces its estimate of the useful life assumption for any asset, the remaining unamortized balance would be amortized over the revised estimated useful life. Development expenditures such as internally generated software are capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Costs incurred in the planning and post-implementation stages of a project are expensed as incurred while direct and indirect costs associated with the development phase are capitalized and amortized on a straight-line basis over the estimated useful lives. Costs associated with minor enhancements and maintenance are included in expenses in the accompanying Consolidated Statements of Operations and Comprehensive Loss . Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses. The estimated useful lives of intangible assets for current and comparative periods are as follows: • Internally generated software: 3 - 6 years • Licenses and domains: 2 - 5 years • Brands and trademarks: 10 - 20 years , indefinite • Other intangible assets: 1 - 5 years Impairment of non-financial assets Management assesses the potential impairment of assets, which include intangible assets, whenever changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Events and circumstances that may indicate that an asset is impaired may include significant decreases in the market value of an asset or the Group’s common stock, a significant decline in actual or projected revenue, a change in the extent or manner in which an asset is used, shifts in technology, loss of key management or personnel, changes in the Group’s operating model or strategy and competitive forces, as well as other factors. Additionally, goodwill is tested annually for impairment. For impairment testing, assets are grouped together into the smallest group of assets that generate cash inflows from continuing use that are largely independent of the cash inflows of other assets or cash-generating units (“CGU”). Goodwill arising from a business combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the combination. The Group identified six CGUs for impairment testing purposes: Zoosk, Christian Networks, Jdate USA, Jdate Israel, JSwipe, and Other Networks. If events and circumstances indicate that the carrying amount of an asset may not be recoverable and the expected discounted future cash flows attributable to the asset or CGU are less than the carrying amount of the asset, an impairment loss equal to the excess of the asset’s carrying value over its estimated recoverable amount is recorded. The recoverable amount is determined based on the present value of estimated expected future cash flows using a discount rate commensurate with the risk involved, and quoted market prices or appraised values, depending on the nature of the assets. Fair value measurements utilized for assets under nonrecurring measurements were measured with Level 3 unobservable inputs. Subsequent expenditure Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred.
Property, plant and equipment	Property, plant and equipment Recognition and measurement Items of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and any accumulated impairment losses. If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment. Any gain or loss on disposal of an item of property, plant and equipment is recognized in profit or loss. Depreciation Property, plant and equipment is stated at cost, net of accumulated depreciation, which is recorded using the straight-line method over the estimated useful life of the asset. The estimated useful lives of property, plant and equipment for current and comparative periods are as follows: • Right-of-use asset: the shorter of the useful life of the right-of-use asset or the term of the lease under IFRS 16 • Leasehold improvements: the shorter of the useful life of the right-of-use asset or the term of the lease under IFRS 16 • Other and office equipment: 3 - 5 years Upon the sale or retirement of property or equipment, the cost and related accumulated depreciation and amortization are removed from the Group’s Consolidated Balance Sheets with the resulting gain or loss, if any, reflected in the Group’s Consolidated Statements of Operations and Comprehensive Loss . Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.
Financial instruments	Financial instruments Classification and measurement The Group applies IFRS 9 and classifies its financial assets and financial liabilities in the following measurement categories: • Fair value through profit or loss (FVTPL) • 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 FVTPL, 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 FVTPL, 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 income or expense, 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 and accumulated in equity is reclassified to profit or loss. Interest income from these financial assets is included in interest and similar income using the effective interest rate method. • Fair value through profit or loss (FVTPL): Assets that do not meet the criteria for amortized cost or FVOCI are measured at fair value through profit or loss. At initial recognition, an entity may irrevocably designate a financial asset as measured at FVTPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise. The Group's financial liabilities satisfy the conditions for classification at amortized cost. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. Impairment of financial assets The Group 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 or if a tenant fails to make rent payments as they fall due in respect of payment of lease receivables specifically relating to the Group's subleased property. The Group measures loss allowances for trade receivables at an amount equal to lifetime expected credit losses and for lease receivables at an amount equal to the expected credit losses for the next twelve months. The Group considers the probability of default upon initial recognition of the 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. In determining the credit risk related to the lease receivable, the specific default risk of the tenant is considered. Credit risk relating to other financial assets mainly relates to cash deposits to payment processors . Management monitors the creditworthiness of payment processors closely. In the past, there were no indications that the payment processors would not meet their obligations.
Provisions	Provisions Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized as finance cost. Legal Contingencies The Group is currently involved in certain legal proceedings, as discussed in Note 8.2 . To the extent that a loss related to a contingency is reasonably estimable and probable, the Group accrues an estimate of that loss. Because of the uncertainties related to both the amount and range of loss on certain pending litigation, the Group may be unable to make a reasonable estimate of the liability that could result from an unfavorable outcome of such litigation. As additional information becomes available, the Group will assess the potential liability related to such pending litigation and make, or if necessary, revise its estimates. Such revisions in the Group’s estimates of the potential liability could materially impact its consolidated results of operations and consolidated financial position. Refunds A provision for refunds is recognized when the underlying services are sold, based on historical refund data and a weighting of possible outcomes against their associated probabilities. Restructuring A provision for restructuring is recognized when the Group has approved a detailed and formal restructuring plan, and the restructuring either has commenced or has been announced publicly. Future operating losses are not provided for.
Segment Reporting	Segment Reporting Segment reporting requires the use of the management approach in determining the reportable operating segments. The management approach considers the internal organization and reporting provided to the Group’s chief operating decision maker ("CODM") for the purpose of making operating decisions and assessing performance. The Group’s internal financial reporting provided to the CODM includes separate data for each country, and all countries other than the United States and Canada (together, “North America”) have been aggregated into one reportable segment as the business model and long-term margin expectations are similar. The Group reports two separate reportable segments: (1) North America, which consists of Spark Networks’ operations in the United States and Canada; and (2) International, which consists of all other operations except for the United States and Canada. The performance of the operating segments is measured on the basis of revenue and direct marketing expenses 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.

Description of Business and B_2

Description of Business and Basis for Preparation - (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Schedule of new standards and amendments to standards	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, 2020, and earlier application is permitted; however, the Group has not early adopted the following new or amended standards in preparing these consolidated financial statements. Standard / interpretation Revised Conceptual Framework for Financial Reporting Amendments to 'References to Conceptual Framework in IFRS Standards' Amendments to IFRS 3 Amendments to 'Definition of a Business' - Clarifications Amendments to IAS 1 and IAS 8 Amendments to 'Definition of Material' - Clarifications Amendments to IFRS 9, IAS 39 and IFRS 7 Amendments to 'Interest Rate Benchmark Reform'
Reconciliation of operating lease commitments	Below is a reconciliation of the Group's operating lease commitments at December 31, 2018 and lease liabilities recognized on January 1, 2019: in € thousands January 1, 2019 Operating lease commitments as of December 31, 2018 as disclosed in the Group's consolidated financial statements 2,261 Contracts not containing a lease (874 ) Operating lease commitments as of January 1, 2019 1,387 Discounted using the weighted average incremental borrowing rate of 2.79% at January 1, 2019 1,331 Recognition exemption for leases with less than 12 months of lease term at transition (14 ) Lease liabilities recognized on January 1, 2019 1,317

Basis of consolidation (Tables)

Basis of consolidation (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Basis Of Consolidation [Abstract]
Schedule of consolidated financial statements of consolidated subsidiaries	The consolidated financial statements comprise the following fully consolidated subsidiaries: Entity Equity Share as of December 31, 2019 Equity Share as of December 31, 2018 Spark Networks Services GmbH (previously, Affinitas GmbH) 100 % 100 % Samadhi SAS (acquired on September 30, 2016) 100 % 100 % EliteSingles LLC (formed on April 1, 2015) 100 % 100 % Spark Networks, Inc. (acquired on November 2, 2017) 100 % 100 % Spark Networks Limited (acquired on November 2, 2017) 100 % 100 % LOV USA, LLC (acquired on November 2, 2017) 100 % 100 % Spark Networks USA, LLC (acquired on November 2, 2017) 100 % 100 % Spark Networks (Israel) Limited (acquired on November 2, 2017) 100 % 100 % JDate Limited (acquired on November 2, 2017) 100 % 100 % HurryDate, LLC (acquired on November 2, 2017) 100 % 100 % MingleMatch, Inc. (acquired on November 2, 2017) 100 % 100 % Kizmeet, Inc. (acquired on November 2, 2017) 100 % 100 % Reseaux Spark Canada Ltd. (acquired on November 2, 2017) 100 % 100 % SocialNet, Inc. (acquired on November 2, 2017) 100 % 100 % SN Events, Inc. (acquired on November 2, 2017) 100 % 100 % SN Holdco, LLC (acquired on November 2, 2017) 100 % 100 % Smooch Labs, Inc. (acquired on November 2, 2017) 100 % 100 % SilverSingles LLC (formed on December 22, 2018) 100 % 100 % LDS Singles LLC (formed on May 17, 2019) 100 % — % Adventist Singles LLC (formed on May 17, 2019) 100 % — % Charm Labs LLC (formed on May 17, 2019) 100 % — % Zoosk, Inc. (acquired on July 1, 2019) 100 % — % Zoosk Limited (acquired on July 1, 2019) 100 % — % Zoosk Ireland Limited (acquired on July 1, 2019) 100 % — %
Schedule of purchase price	As Spark’s common stock was publicly traded in the active market, Affinitas’ and Spark’s management determined that Spark’s common stock was a more reliable measure to determine fair value of the consideration transferred in the Affinitas / Spark Merger. Using this approach, the purchase price was calculated as follows: Spark Networks, Inc. (in thousands) Spark common stock outstanding as of November 2, 2017 34,701 Multiplied by Adjustment Ratio 0.1 New Spark ADSs to be issued, as converted 3,470 Spark common stock per share price as of November 2, 2017 $ 0.99 USD to EUR exchange rate as of November 2, 2017 0.8587 Spark common stock per share price as of November 2, 2017 € 0.85 Divided by Adjustment Ratio 0.1 Per share fair value of Spark common stock as of November 2, 2017 € 8.50 Fair value of New Spark ADSs to be issued pursuant to the Business Combination € 29,499 The following table summarizes the acquisition date fair value of each major class of consideration transferred: (in thousands) Final merger aggregate adjusted cash consideration (1) $ 99,085 Cash consideration holdback amount (discounted 1.5 years) $ 9,814 Total merger aggregate cash consideration $ 108,899 Spark Networks American Depository Shares (ADSs, in thousands) consideration 12,980 Spark Networks ADS closing price as of July 1, 2019 $ 11.81 Merger aggregate stock consideration value $ 153,294 Merger aggregate consideration $ 262,193 USD to EUR exchange rate as of July 1, 2019 0.8811 Merger aggregate consideration € 231,028 (1) Final merger aggregate adjusted cash consideration has been adjusted as of July 1, 2019 to include the final adjustment surplus determined in January 2020.
Schedule of amounts of assets acquired and liabilities assumed	The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition as well as the resulting goodwill: in thousands Acquisition date fair values Goodwill 135,630 Intangible assets 109,710 Property, plant and equipment 7,268 Non-current assets 25,974 Trade receivables 7,215 Other current assets 2,459 Cash and cash equivalents 5,820 Total assets 294,076 Current liabilities (22,545 ) Other liabilities (33,156 ) Contract liabilities (7,347 ) Identifiable net assets acquired and the resulting goodwill € 231,028 The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition: (in thousands) Acquisition date fair values Goodwill € 20,453 Intangible assets 6,243 Property, plant and equipment 81 Non-current assets 27 Trade receivables 336 Other current assets 1,424 Cash and cash equivalents 6,606 Total assets 35,170 Current liabilities (4,071 ) Other liabilities (41 ) Deferred income (1,559 ) Net assets acquired € 29,499
Schedule of Intangible Assets Acquired as Part of Business Combination	The following table summarizes the components of the acquired intangible assets and estimated useful lives (in thousands, except for estimated useful lives): in thousands Acquisition date fair values Estimated Useful Life Trademark € 96,431 indefinite Customer relationships 7,325 2.0 Developed technology 5,912 2.0 Purchased software 22 less than 1 year Licenses 20 less than 1 year € 109,710

Notes on the Consolidated Sta_3

Notes on the Consolidated Statements of Operations and Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2019
Consolidated Income Statement [Line Items]
Schedule of reconciliations of information on reportable segments to IFRS measures	Reconciliation of reportable segment profit or loss: 2019 in € thousands North America International Total Revenue 96,508 52,633 149,141 Direct marketing expenses (58,292 ) (27,292 ) (85,584 ) Contribution 38,216 25,341 63,557 Other cost of revenue Data center expenses (5,027 ) Credit card fees (4,211 ) Mobile application processing fees (8,480 ) Gross profit 45,839 Other income 1,558 Other operating expenses Sales and marketing expenses (6,108 ) Customer service expenses (6,830 ) Technical operations and development expenses (19,433 ) General and administrative expenses (24,840 ) Operating loss (9,814 ) Finance income 4,236 Finance costs (13,186 ) Net finance expenses (8,950 ) Loss before taxes (18,764 ) Income tax benefit 3,590 Net loss (15,174 ) Revenue realized over time 94,310 52,129 146,439 Revenue realized at a point in time 2,198 504 2,702 2018 in € thousands (1) North America International Total Revenue 48,105 55,333 103,438 Direct marketing expenses (27,862 ) (32,026 ) (59,888 ) Contribution 20,243 23,307 43,550 Other cost of revenue Data center expenses (3,311 ) Credit card fees (2,187 ) Mobile application processing fees (4,104 ) Gross profit 33,948 Other income 240 Other operating expenses Sales and marketing expenses (4,938 ) Customer service expenses (4,626 ) Technical operations and development expenses (7,195 ) General and administrative expenses (19,540 ) Operating loss (2,111 ) Finance income 478 Finance costs (1,436 ) Net finance expenses (958 ) Loss before taxes (3,069 ) Income tax expense (811 ) Net loss (3,880 ) Revenue realized over time 48,105 55,333 103,438 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4. 2017 in € thousands (1) North America International Total Revenue 23,919 59,610 83,529 Direct marketing expenses (17,980 ) (35,489 ) (53,469 ) Contribution 5,939 24,121 30,060 Other cost of revenue Data center expenses (1,964 ) Credit card fees (1,549 ) Mobile application processing fees (1,794 ) Gross profit 24,753 Other income 54 Other operating expenses Sales and marketing expenses (5,540 ) Customer service expenses (3,971 ) Technical operations and development expenses (6,428 ) General and administrative expenses (16,091 ) Operating loss (7,223 ) Finance income 239 Finance costs (782 ) Net finance expenses (543 ) Loss before taxes (7,766 ) Income tax benefit 720 Net loss (7,046 ) Revenue realized over time 23,919 59,610 83,529 (1) Comparative figures for the year ended December 31, 2017 were restated for errors. For further information, see Note 8.4.
Schedule of geographic information	Revenue in € thousands 2019 2018 (1) 2017 (1) United States 85,495 41,639 17,360 France 12,470 17,109 17,784 United Kingdom 12,230 9,089 8,572 Germany 2,078 3,068 3,652 Other countries 36,868 32,533 36,161 149,141 103,438 83,529 (1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4. Non-current assets in € thousands 2019 2018 2017 United States 270,248 25,816 25,814 France 1,433 2,266 6,459 Germany 9,686 7,034 4,733 Other countries 148 185 212 281,515 35,301 37,218
Disclosure of disaggregation of revenue from contracts with customers	For the years ended December 31, 2019 , 2018 and 2017 , revenue was as follows: Years Ended December 31, (in € thousands) 2019 2018 (1) 2017 (1) Subscription revenue 144,654 102,545 83,143 Virtual currency revenue 2,702 — — Advertising revenue 1,785 893 386 Total Revenue 149,141 103,438 83,529 (1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
Schedule of cost of revenue	For the years ended December 31, 2019 , 2018 and 2017 , cost of revenue was as follows: (in € thousands) 2019 2018 2017 Direct marketing expenses 85,584 59,888 53,469 Credit card fees 4,211 2,187 1,549 Data center expenses 5,027 3,311 1,964 Mobile application processing fees 8,480 4,104 1,794 Total cost of revenue 103,302 69,490 58,776
Schedule of net finance expenses	During the years ended December 31, 2019 , 2018 and 2017 , net finance expenses were as follows: (in € thousands) 2019 2018 2017 Currency translation gains 4,061 257 213 Interest income and similar income 175 221 26 Interest expense (6,748 ) (426 ) (516 ) Currency translation losses (6,208 ) (645 ) (266 ) Other finance costs (230 ) (365 ) — Total net finance expenses (8,950 ) (958 ) (543 )
Schedule of employee benefits	The following table shows the different types of expenses recorded as employee benefits: (in € thousands) 2019 2018 2017 Wages and salaries 19,405 12,451 11,367 Social security contribution 2,566 2,329 2,016 Equity-settled share-based payments 2,335 4,091 1,166 Termination benefits 1,266 283 430 Other employee benefits 1,592 786 447 Total employee benefits expenses 27,164 19,940 15,426
Schedule of employee benefits are allocated to costs and expenses	Employee benefits are allocated to costs and expenses as follows: (in € thousands) 2019 2018 2017 Cost of revenue 254 465 520 Sales and marketing expenses 3,865 3,183 2,921 Customer service expenses 2,766 2,459 2,153 Technical operations and development expenses 12,341 6,386 5,712 General and administrative expenses 7,938 7,447 4,120 Total employee benefits 27,164 19,940 15,426
Schedule of movements in the number of options outstanding and their related weighted average exercise prices	The movements in the number of Spark options outstanding and their related weighted average exercise prices are as follows: 2019 2018 Weighted Average Number of Options Weighted Average Number of Options Outstanding at January 1 $ 10.91 65,050 $ 16.88 163,270 Exercised during the year $ 10.09 (42,400 ) $ 10.10 (55,975 ) Repurchased during the year $ 14.50 (5,000 ) $ — — Expired during the year $ 10.10 (250 ) $ 35.07 (42,245 ) Outstanding at December 31 $ 11.88 17,400 $ 10.91 65,050 2017 Weighted Average Exercise Price Number of Options Outstanding at November 3 $ 37.47 236,670 Expired during the year $ 83.75 (72,900 ) Forfeited during the year $ 14.50 (500 ) Outstanding at December 31 $ 16.88 163,270
Schedule of options outstanding at the end of the period	Options outstanding at the end of the period have the following expiry dates and exercise prices: 2019 2018 2017 Expiry date Exercise Number of Exercise Number of Exercise Number of March 2018 $ — — $ — — $ 20.87 1,750 July 2018 $ — — $ — — $ 10.10 24,735 November 2018 $ — — $ — — $ 10.00 12,000 November 2018 $ — — $ — — $ 53.70 20,000 November 2018 $ — — $ — — $ 34.50 5,000 March 2023 $ 30.70 1,500 $ 30.70 1,500 $ 30.70 3,750 August 2023 $ — — $ 14.50 5,000 $ 14.50 5,000 September 2023 $ — — $ — — $ 18.60 250 March 2024 $ — — $ 10.00 2,400 $ 10.00 2,400 March 2024 $ 10.10 15,900 $ 10.10 56,150 $ 10.10 88,385 Outstanding at December 31 $ 11.88 17,400 $ 10.91 65,050 $ 16.88 163,270
Schedule of major components of income taxes are broken down	The major components of income taxes are broken down as follows: Years Ended December 31, (in € thousands) 2019 2018 2017 Current income tax (1,577 ) (219 ) (67 ) Current income tax expenses (-) / benefit (+) (1,521 ) (155 ) (57 ) Adjustments for current income tax from prior periods (56 ) (64 ) (10 ) Deferred tax 5,167 (592 ) 787 Deferred taxes from the origination and reversal of temporary differences 4,610 (531 ) (8 ) Deferred taxes on tax loss and credit carryforwards 557 (61 ) 795 Total 3,590 (811 ) 720
Schedule of based on the consolidated income before taxes reconciliation of the effective tax expense	Based on the consolidated loss before taxes, the reconciliation of income tax benefit (expense) is the following: Years Ended December 31, (in € thousands) 2019 2018 (1) 2017 (1) Loss before tax (18,764 ) (3,069 ) (7,766 ) Tax rate of the Group in % 30 % 30 % 32 % Expected tax expense (-) / benefit (+) 5,662 926 2,485 Tax effect of: Differences in applicable tax rate (402 ) 229 (108 ) Recognition of previously unrecognized tax losses 4,239 850 573 Current year losses for which no deferred tax is recognized (5,876 ) (1,997 ) (2,009 ) Share-based compensation arrangements 984 (263 ) (139 ) Non-deductible expenses for tax purposes (177 ) 4 (5 ) Taxes from prior years (1,129 ) (604 ) (10 ) Tax rate changes — 167 — Trade tax additions and deductions (31 ) (53 ) (29 ) Tax credits 387 — — Other (67 ) (70 ) (38 ) Income tax benefit (expense) 3,590 (811 ) 720 (1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
Schedule of deferred tax assets and liabilities	As of December 31, 2019 and 2018 , the following deferred tax assets and liabilities were recognized: December 31, (in € thousands) 2019 2018 Deferred tax assets (DTA) 15,767 10,482 Deferred tax liabilities (DTL) 3,054 1,132
Schedule of breakdown of deferred tax assets and liabilities is presented	A breakdown of deferred tax assets and liabilities is presented in the following table: 2019 2018 (in € thousands) DTA DTL DTA DTL Intangible assets 422 26,965 — 2,439 Property, plant and equipment 131 188 — — Receivables and other assets 78 68 202 — Compensation accruals 725 — — — Cash 148 — 73 — Liabilities 553 178 17 19 Provisions 20 — 4 — Contract liabilities 1,098 — — — Other 238 — — — Interest rate carryforward 378 — — — Income tax credits 6,532 — — — Tax loss carryforwards 29,789 — 11,512 — Total, gross 40,112 27,399 11,808 2,458 Set off of deferred tax 24,345 24,345 1,326 1,326 Total, net 15,767 3,054 10,482 1,132
Schedule of profit (loss) attributable to ordinary shareholders (basic)	Years Ended December 31, (in € thousands, except per share amounts) 2019 2018 (1) 2017 (1) Net loss € (15,174 ) € (3,880 ) € (7,046 ) Weighted average shares outstanding - basic and diluted 1,976 1,296 230 Net loss per share - basic and diluted € (7.68 ) € (2.99 ) € (30.63 ) (1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
Affinitas GmbH
Consolidated Income Statement [Line Items]
Schedule of options outstanding at the end of the period have the following expiry dates and exercise prices	The movements in the number of Options outstanding and their related weighted average exercise prices (in €) are as follows: 2018 2017 Weighted Average Number of Weighted Average Number of Outstanding at January 1 € 1,019 6,166 € 1,014 5,454 Granted during the year € — — € 1,091 932 Forfeited during the year € — — € 1,091 (28 ) Settled during the year € 1,019 (6,166 ) € 1,228 (192 ) Outstanding at December 31 € — — € 1,019 6,166
Schedule of expiry dates and exercise prices	Options outstanding at the end of the period have the following expiry dates and exercise prices (in €): 2017 Expiry date Exercise Number of Not defined (grant in 2013) € 1 1,170 September - October 2025 € 917 825 September - October 2025 € 1,376 825 September - October 2025 € 1,835 550 January - July 2026 € 917 550 January - July 2026 € 1,091 404 May 2026 € 1,376 550 May 2026 € 1,835 360 January - April 2027 € 1,091 932 Outstanding at December 31 6,166
Schedule of fair values and the inputs used in the measurement of the fair values of these equity-settled options	The fair values and the inputs used in the measurement of the fair values of these equity-settled Options at the date of grant are summarized below: 2017 Share price M&A Scenario (€) 551 Share price IPO Scenario (€) 1,489 Weighted average option exercise price (€) 1,091 Volatility 37.2 % Expected life 2.8 - 3.8 years Dividend yield — % Risk-free rate (0.653 )% Weighted-average option fair value (€) 520 Fair value per Option (€) 481 - 572
Spark Networks SE
Consolidated Income Statement [Line Items]
Schedule of options outstanding at the end of the period have the following expiry dates and exercise prices	Options outstanding at the end of the period have the following expiry dates and weighted average exercise prices (in $): 2019 2018 2017 Weighted Average Exercise Number of Weighted Average Exercise Number of Options Exercise Price Number of Options Outstanding at January 1 $ 11.96 1,293,070 $ 10.62 908,608 $ — — Granted during the year $ 9.04 195,000 $ 14.47 513,026 $ 10.62 908,608 Forfeited during the year $ 10.81 (190,974 ) $ 12.49 (128,564 ) $ — — Exercised during the year $ 10.23 (636,492 ) $ — — $ — — Repurchased during the year $ 14.63 (315,526 ) $ — — $ — — Outstanding at December 31 $ 11.70 345,078 $ 11.96 1,293,070 $ 10.62 908,608 2019 2018 2017 Expiry date Weighted Average Exercise Number of Weighted Average Exercise Number of Options Exercise Price Number of Options December 2024 $ 10.62 223,515 $ 10.62 840,044 $ 10.62 908,608 April 2025 $ 14.63 96,563 $ 14.63 433,026 $ — — June 2025 $ 11.51 10,000 $ 11.51 10,000 $ — — January 2026 $ — — $ 9.38 10,000 $ — — March 2026 $ 9.06 15,000 $ — — $ — — Outstanding at December 31 $ 11.70 345,078 $ 11.96 1,293,070 $ 10.62 908,608 Exercisable at December 31 $ 11.33 251,605 $ 10.62 297,474 $ — —
Schedule of expiry dates and exercise prices	Options outstanding at the end of the period have the following expiry dates and weighted average exercise prices (in $): 2019 2018 2017 Weighted Average Exercise Number of Weighted Average Exercise Number of Options Exercise Price Number of Options Outstanding at January 1 $ 11.96 1,293,070 $ 10.62 908,608 $ — — Granted during the year $ 9.04 195,000 $ 14.47 513,026 $ 10.62 908,608 Forfeited during the year $ 10.81 (190,974 ) $ 12.49 (128,564 ) $ — — Exercised during the year $ 10.23 (636,492 ) $ — — $ — — Repurchased during the year $ 14.63 (315,526 ) $ — — $ — — Outstanding at December 31 $ 11.70 345,078 $ 11.96 1,293,070 $ 10.62 908,608 2019 2018 2017 Expiry date Weighted Average Exercise Number of Weighted Average Exercise Number of Options Exercise Price Number of Options December 2024 $ 10.62 223,515 $ 10.62 840,044 $ 10.62 908,608 April 2025 $ 14.63 96,563 $ 14.63 433,026 $ — — June 2025 $ 11.51 10,000 $ 11.51 10,000 $ — — January 2026 $ — — $ 9.38 10,000 $ — — March 2026 $ 9.06 15,000 $ — — $ — — Outstanding at December 31 $ 11.70 345,078 $ 11.96 1,293,070 $ 10.62 908,608 Exercisable at December 31 $ 11.33 251,605 $ 10.62 297,474 $ — —
Schedule of fair values and the inputs used in the measurement of the fair values of these equity-settled options	The fair values and the inputs used in the measurement of the fair values of these equity-settled Options at the date of grant and at the date of replacement of Spark Networks 2017 VSOP Options with Spark Networks 2018 VSOP Options are summarized below: 2019 2018 2017 Share price ($) 8.59 - 9.49 9.47 - 14.63 10.21 Exercise price ($) 8.99 - 9.06 9.38 - 14.63 10.62 Option life (months) 85 85 48.5 Volatility 37.1 - 38.4% 36.4 - 38.2 % 55 % Dividend yield — % — % — % Risk-free rate 2.56 - 2.57% 2.67 - 2.84 % 1.98 % Fair value per Option ($) 4.18 - 4.79 4.82 - 7.38 3.87 Fair value per Option (€) 3.68 - 4.25 4.25 - 5.99 3.27
Other Income
Consolidated Income Statement [Line Items]
Schedule of other income	For the years ended December 31, 2019 , 2018 and 2017 , other income was as follows: (in € thousands) 2019 2018 2017 Gain realized upon sublease commencement 1,259 — — Other income 299 240 54 Total other income 1,558 240 54
Sales and marketing expenses
Consolidated Income Statement [Line Items]
Schedule of different types of expenses	For the years ended December 31, 2019 , 2018 and 2017 , the following table shows the types of expenses recorded as sales and marketing: (in € thousands) 2019 2018 2017 Personnel 3,865 3,183 2,921 Depreciation and amortization 745 1,176 1,723 Impairment of intangible assets 703 — — Third party services 414 209 — Other 242 271 705 Office expenses 139 99 191 Total sales and marketing expenses 6,108 4,938 5,540
Customer service expenses
Consolidated Income Statement [Line Items]
Schedule of different types of expenses	For the years ended December 31, 2019 , 2018 and 2017 , the following table shows the types of expenses recorded as customer service: (in € thousands) 2019 2018 2017 Personnel 2,766 2,459 2,153 Third party services 3,218 1,773 1,589 Office expenses 339 241 146 Depreciation and amortization 486 107 62 Other 21 46 21 Total customer service expenses 6,830 4,626 3,971
Technical operations and development expenses
Consolidated Income Statement [Line Items]
Schedule of different types of expenses	For the years ended December 31, 2019 , 2018 and 2017 , the following table shows the types of expenses recorded as technical operations and development: (in € thousands) 2019 2018 2017 Personnel 12,341 6,386 5,712 Depreciation and amortization 5,370 2,224 1,259 Data processing costs 4,220 832 1,364 Office expenses 374 252 166 Other 420 68 63 Capitalized development costs (3,292 ) (2,567 ) (2,136 ) Total technical operations and development expenses 19,433 7,195 6,428
General and administrative expenses
Consolidated Income Statement [Line Items]
Schedule of different types of expenses	The following table shows the different types of expenses allocated to general and administrative expenses: (in € thousands) 2019 2018 2017 Personnel costs 7,938 7,447 4,120 Legal, consulting, bookkeeping and auditing costs 9,429 3,600 6,084 Provisions for bad debts, write-offs, and uncollectible amounts 385 1,203 4,102 Goodwill impairment — 3,324 — Third party services 1,844 860 319 Licenses 1,577 798 24 Depreciation and amortization 1,082 49 34 Insurance 880 640 214 Office expenses 429 499 264 Recruiting costs 127 458 323 Travel costs 721 361 233 Other expenses 428 301 374 Total general and administrative expenses 24,840 19,540 16,091

Notes on the Consolidated Bal_2

Notes on the Consolidated Balance Sheet (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Consolidated Balance Sheet [Abstract]
Schedule of reconciliation of intangible assets	The following table shows the reconciliation of intangible assets for the year ended December 31, 2019 : (in € thousands) Internally Licenses Brands and Purchased Other Intangible Goodwill Total Purchase costs January 1, 2018 3,869 232 5,093 — 5,458 1,090 23,184 38,926 Acquired — — — — — — — — Additions 102 101 — 23 345 2,615 — 3,186 Disposals (633 ) — — — — — — (633 ) Reclassification — 14 — — — (14 ) — — Currency translation 84 — 117 1 51 — 944 1,197 December 31, 2018 3,422 347 5,210 24 5,854 3,691 24,128 42,676 Acquired — — 96,431 22 13,257 — 135,630 245,340 Additions 817 — — 80 — 2,985 — 3,882 Disposals — — — — — — — — Reclassifications 3,517 — — — — (3,517 ) — — Currency translation 30 — 1,041 (1 ) 200 — 1,794 3,064 December 31, 2019 7,786 347 102,682 125 19,311 3,159 161,552 294,962 Accumulated amortization and impairment January 1, 2018 366 104 176 — 3,144 — — 3,790 Additions 1,468 34 140 1 1,537 — — 3,180 Impairment — — — — — — 3,324 3,324 Disposals (633 ) — — — — — — (633 ) Reclassification — — — — — — — — December 31, 2018 1,201 138 316 1 4,681 — 3,324 9,661 Additions 1,545 49 140 30 3,972 — — 5,736 Impairment — — 703 — — — — 703 Disposals — — — — — — — — Reclassification — — — — — — — — December 31, 2019 2,746 187 1,159 31 8,653 — 3,324 16,100 Remaining carrying amount January 1, 2018 3,503 128 4,917 — 2,314 1,090 23,184 35,136 December 31, 2018 2,221 209 4,894 23 1,173 3,691 20,804 33,015 December 31, 2019 5,040 160 101,523 94 10,658 3,159 158,228 278,862
Schedule of reconciliation of property and equipment	The following table shows the reconciliation of property, plant and equipment for the year ended December 31, 2019 : (in € thousands) Leasehold Other and Property, plant Right-of-use assets Total Purchase costs January 1, 2018 304 1,018 1,523 — 2,845 Acquired — — — — — Additions — 309 4 — 313 Disposals — (2 ) — — (2 ) Reclassifications — 1,523 (1,523 ) — — Currency translation — 4 — — 4 December 31, 2018 304 2,852 4 — 3,160 Recognition of right-of-use asset on initial application of IFRS 16 — — — 1,263 1,263 Acquired 56 240 — 6,972 7,268 Additions — 87 — — 87 Disposals — 3 — — 3 Derecognition of right-of-use assets — — — (7,069 ) (7,069 ) Reclassifications — 4 (4 ) — — Currency translation 1 5 — 103 109 December 31, 2019 361 3,191 — 1,269 4,821 Accumulated depreciation and impairment January 1, 2018 118 645 — — 763 Additions 59 326 — — 385 Impairment — — — — — Disposals — (3 ) — — (3 ) December 31, 2018 177 968 — — 1,145 Additions 115 776 — 1,069 1,960 Impairment — — — — — Disposals — 2 — — 2 Derecognition of right-of-use assets — — — (603 ) (603 ) December 31, 2019 292 1,746 — 466 2,504 Remaining carrying amount January 1, 2018 186 373 1,523 — 2,082 December 31, 2018 127 1,884 4 — 2,015 December 31, 2019 69 1,445 — 803 2,317
Schedule of overview of the Group's trade receivables	The following table gives an overview of the Group’s trade receivables as of December 31, 2019 and 2018 : (in € thousands) December 31, 2019 December 31, 2018 (1) Trade receivables (gross) 6,066 3,581 Allowance for bad debt (258 ) (607 ) - thereof non-current — — - thereof current 5,808 2,974 Total trade receivables 5,808 2,974 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
Schedule of other financial assets	(in € thousands) December 31, 2019 December 31, 2018 Lease receivables (gross) 7,612 — Allowance for credit losses (266 ) — Total lease receivables 7,346 — Deposits 1,339 320 Other receivables 1,573 618 - thereof non-current 7,040 24 - thereof current 3,218 914 Other financial assets 10,258 938
Schedule of other assets	(in € thousands) December 31, 2019 December 31, 2018 Prepaid expenses 2,966 2,170 VAT receivables and deposits 103 820 Receivables against tax authorities — 237 Other receivables and assets 67 92 - thereof non-current 251 271 - thereof current 2,885 3,048 Other assets 3,136 3,319
Schedule of provisions	(in € thousands) Sales Tax provisions Other Total December 31, 2018 282 39 321 - thereof non-current — 16 16 - thereof current 282 23 305 Acquired 508 — 508 Utilization — — — Release (55 ) (23 ) (78 ) Addition 1,151 156 1,307 Reclassifications — — — Discounting effects — — — Currency translation 6 — 6 December 31, 2019 1,892 172 2,064 - thereof non-current — 17 17 - thereof current 1,892 155 2,047
Schedule of other financial liabilities	(in € thousands) December 31, 2019 December 31, 2018 Payroll liabilities 2,908 49 Lease liabilities 7,670 — Other liabilities 11,018 883 - thereof non-current 7,167 54 - thereof current 14,429 878 Other financial liabilities 21,596 932
Schedule of other liabilities	(in € thousands) December 31, 2019 December 31, 2018 VAT payables 1,319 590 Payroll liabilities 1,197 953 Other tax liabilities 445 276 - thereof non-current — — - thereof current 2,961 1,819 Total other liabilities 2,961 1,819
Schedule of maturity structure of deferred income	The maturity structure of contract liabilities as of December 31, 2019 and 2018 is as follows: (in € thousands) December 31, 2019 December 31, 2018 (1) Non-current 4 5 Current 36,840 20,108 Total contract liabilities 36,844 20,113 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
Schedule of maturity analysis of operating lease payments	The following table sets out a maturity analysis of lease payments, showing the undiscounted lease payments to be made after the reporting date: (in € thousands) December 31, 2019 Less than one year 1,962 One to three years 3,492 Three to five years 2,820 More than five years — Total undiscounted lease payables 8,274 Lease liabilities included within the Consolidated Balance Sheets 7,670 Current 1,731 Non-current 5,939 The following table sets out a maturity analysis of operating lease payments as of December 31, 2018 : (in € thousands) December 31, 2018 Less than one year 1,225 One to three years 1,003 Three to five years 33 More than five years — Total operating lease payables 2,261 As of the reporting date, the Group's future payments related to off-balance sheet contractual obligations are as follows: December 31, (in € thousands) 2019 2018 Less than one year 5,244 1,691 Between one and five years 7,880 1,089 More than five years — — Total 13,124 2,780
Schedule of maturity analysis of finance lease payments receivable	The following table sets out a maturity analysis of lease receivables, showing the undiscounted sublease payments to be received after the reporting date. (in € thousands) December 31, 2019 Less than one year 1,646 One to two years 1,696 Two to three years 1,747 Three to four years 1,799 Four to five years 1,377 More than five years — Total undiscounted lease receivable 8,265 Unearned interest income 653 Net investment in the sublease 7,612

Financial instruments and ris_2

Financial instruments and risk management (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about financial instruments [abstract]
Schedule of financial instruments	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, 2020, and earlier application is permitted; however, the Group has not early adopted the following new or amended standards in preparing these consolidated financial statements. Standard / interpretation Revised Conceptual Framework for Financial Reporting Amendments to 'References to Conceptual Framework in IFRS Standards' Amendments to IFRS 3 Amendments to 'Definition of a Business' - Clarifications Amendments to IAS 1 and IAS 8 Amendments to 'Definition of Material' - Clarifications Amendments to IFRS 9, IAS 39 and IFRS 7 Amendments to 'Interest Rate Benchmark Reform' None of these standards, amendments to standards, or new interpretations are expected to have a significant effect on the consolidated financial statements of the Group. The following standard was effective for annual periods beginning on January 1, 2019, and was adopted by Group for the first time in the consolidated financial statements: IFRIC Interpretation 23, Uncertainty over Income Tax Treatments On January 1, 2019, the Group adopted International Financial Reporting Interpretations Committee (“IFRIC”) Interpretation 23, Uncertainty over Income Tax Treatments. The interpretation is to be applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments. The adoption did not have any material impact on the consolidated financial statements. 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 the prior standard, IAS 17 Leases, and related interpretations. The Group adopted IFRS 16 as of January 1, 2019, applying the modified retrospective approach. Under the chosen transition method, comparative information has not been restated and there was no cumulative impact to the Group's retained earnings at January 1, 2019 from the adoption of IFRS 16. The Group elected to use a number of the practical expedients offered by the standard, including non-capitalization of short-term leases, and the use of hindsight when determining the lease term if the contract contains options to extend or terminate the lease. Additionally, the Group applied a practical expedient to ‘grandfather’ its previous assessment of which existing contracts are, or contain, leases. The Group applied IFRS 16 to all contracts that were previously identified as leases under IAS 17 Leases. Contracts that were not identified as leases under IAS 17 were not reassessed. Under IFRS 16, a contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The definition of a lease under IFRS 16 has been applied only to contracts entered into or changed on or after January 1, 2019. On January 1, 2019, the Group recognized lease liabilities in relation to two lease contracts as a lessee for office space in Berlin, Germany and Utah, United States, which were previously classified as operating leases under IAS 17 Leases. These liabilities were measured at the present value of the remaining lease payments, discounted using the incremental borrowing rates as of January 1, 2019. The weighted average discount rate applied to the lease liabilities on January 1, 2019 was 2.79% . Interest is charged over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. When measuring the right-of-use asset, there were two options in transition. The Group chose the option to measure the associated right-of-use assets at an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments existing immediately prior to the date of initial application. The right-of-use asset is depreciated over the shorter of the asset's life or the lease term on a straight-line basis. The nature of expenses related to the Group's leases changed under IFRS 16. Expenses related to the Group's leases were previously recognized on a straight-line basis as operating lease expense under IAS 17 Leases. Beginning January 1, 2019, the Group recognizes depreciation expense for right-of-use assets as operating expense and interest expense on lease liabilities as finance expense within the Consolidated Statements of Operations and Comprehensive Loss . The transition impact of the policy change as of January 1, 2019, was as follows: • Property, plant and equipment are higher by €1.3 million due to the recognition of right-of-use assets. • Current financial liabilities are higher by €401 thousand due to the recognition of lease liabilities. • Non-current financial liabilities are higher by €916 thousand due to the recognition of lease liabilities. • Trade and other payables are lower by €55 thousand due to the derecognition of deferred rent. Below is a reconciliation of the Group's operating lease commitments at December 31, 2018 and lease liabilities recognized on January 1, 2019: in € thousands January 1, 2019 Operating lease commitments as of December 31, 2018 as disclosed in the Group's consolidated financial statements 2,261 Contracts not containing a lease (874 ) Operating lease commitments as of January 1, 2019 1,387 Discounted using the weighted average incremental borrowing rate of 2.79% at January 1, 2019 1,331 Recognition exemption for leases with less than 12 months of lease term at transition (14 ) Lease liabilities recognized on January 1, 2019 1,317 The following tables show the carrying amounts and fair values of financial assets and financial liabilities and classifies these into measurement categories pursuant to IFRS 9 for the years ended December 31, 2019 and 2018 . Classification pursuant to IFRS 9 Carrying amount Measurement Categories Fair Value December 31, 2019 in € thousands At amortized cost At fair value Level 1 Level 2 Level 3 Total Deposits AC 1,036 1,036 — — — — — Other receivables AC 6,004 6,004 — — — — — Other non-current financial assets 7,040 7,040 — — — — — Trade receivables AC 5,808 5,808 — — — — — Deposits AC 303 303 — — — — — Other receivables AC 2,915 2,915 — — — — — Other current financial assets 3,218 3,218 — — — — — Cash and cash equivalents AC 15,450 15,450 — — — — — Total financial assets 31,516 31,516 — — — — — Borrowings AC 95,839 95,839 107,873 — 107,873 — 107,873 Other non-current financial liabilities AC 7,167 7,167 — — — — — Trade payables AC 25,873 25,873 — — — — — Refund liabilities AC 98 98 — — — — — Deferred consideration payable AC 9,187 9,187 — — — — — Other liabilities AC 5,144 5,144 — — — — — Other current financial liabilities 14,429 14,429 — — — — — Total financial liabilities 143,308 143,308 107,873 — 107,873 — 107,873 Classification pursuant to IFRS 9 Carrying amount Measurement Categories Fair Value December 31, 2018 in € thousands (1) At amortized cost At fair value Level 1 Level 2 Level 3 Total Deposits AC 21 21 — — — — — Other receivables AC 3 3 — — — — — Other non-current financial assets 24 24 — — — — — Trade receivables AC 2,974 2,974 — — — — — Deposits AC 299 299 — — — — — Other receivables AC 615 615 — — — — — Other current financial assets 914 914 — — — — — Cash and cash equivalents AC 11,095 11,095 — — — — — Total financial assets 15,007 15,007 — — — — — Borrowings AC 12,125 12,125 12,259 — 12,259 — 12,259 Other non-current financial liabilities AC 54 54 — — — — — Trade payables AC 10,166 10,166 — — — — — Refund liabilities AC 135 135 — — — — — Other liabilities AC 743 743 — — — — — Other current financial liabilities 878 878 — — — — — Total financial liabilities 23,223 23,223 12,259 — 12,259 — 12,259 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
Schedule of movements of financial liabilities	The following tables show the movements of financial liabilities for the years ended December 31, 2019 and 2018 : Non-Cash related changes January 1, 2019 Cash related changes from operating activities Cash related changes from financing activities Changes in interest expenses Adoption of IFRS 16 on January 1, 2019 Liabilities assumed on Zoosk acquisition date Other changes December 31, 2019 Borrowings 12,125 (5,737 ) 81,749 6,595 — — 1,107 95,839 Other non-current financial liabilities 54 244 (490 ) — 916 6,080 363 7,167 Refund liabilities 135 — — — — — (37 ) 98 Deferred consideration payable from business combination — — — — — — 9,187 9,187 Other liabilities 743 (604 ) (514 ) — 401 2,637 2,481 5,144 Other current financial liabilities 878 (604 ) (514 ) — 401 2,637 11,631 14,429 Total financial liabilities 13,057 (6,097 ) 80,745 6,595 1,317 8,717 13,101 117,435 Non-Cash related changes January 1, 2018 Cash related changes from operating activities Cash related changes from financing activities Changes in interest expenses Other changes December 31, 2018 Borrowings 5,850 (423 ) 6,248 450 — 12,125 Other non-current financial liabilities — — — — 54 54 Refund liabilities — — — — 135 135 Other liabilities 6,515 (559 ) (5,730 ) — 517 743 Other current financial liabilities 6,515 (559 ) (5,730 ) — 652 878 Total financial liabilities 12,365 (982 ) 518 450 706 13,057
Schedule of financial assets that are either past due or impaired	The following table presents the maturity structure of the financial assets that are not impaired and not past due as well as those due and impaired as of the reporting date. For receivables that are neither impaired nor past due, there was no indication on the reporting date that the debtors would not meet their payment obligations. All receivables past due by 60 days are written off in their entirety. (in € thousands) Carrying Thereof neither Thereof past due December 31, 2019 Deposits 1,339 1,339 — Lease receivables 7,346 7,346 — Other receivables 1,573 1,573 — Other financial assets 10,258 10,258 — Trade receivables 5,808 5,808 — Total 16,066 16,066 — December 31, 2018 (1) Deposits 320 320 — Other receivables 618 618 — Other financial assets 938 938 — Trade receivables 2,974 2,367 607 Total 3,912 3,305 607 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
Schedule of impairment of assets	The movement in the allowance for impairment in respect of trade receivables during the year was as follows. The bad debt allowance includes all receivables that are not expected to be recovered. (in € thousands) Impairment on Trade Receivables Balance at December 31, 2017 774 Impairment loss recognized 1,203 Amounts written off (1,370 ) Balance at December 31, 2018 607 Impairment loss recognized (349 ) Balance at December 31, 2019 258 The movement in the allowance for impairment in respect of the Group's lease receivable during the year was as follows: (in € thousands) Impairment on Lease Receivables Balance at December 31, 2018 — Impairment loss recognized 266 Balance at December 31, 2019 266
Schedule of liquidity risk	The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted, and include contractual interest payments and exclude the impact of netting agreements. Contractual cash flows December 31, 2019 in € thousands Carrying Total < 1 year 1-5 years More than 5 Borrowings 95,839 131,064 20,499 110,565 — Other non-current financial liabilities 7,167 7,540 — 7,540 — Trade payables 25,873 25,873 25,873 — — Refund liabilities 99 99 99 — — Deferred consideration payable 9,187 9,352 9,352 — — Other liabilities 5,143 5,377 5,377 — — Other current financial liabilities 14,429 14,828 14,828 — — Total financial liabilities 143,308 179,305 61,200 118,105 — Contractual cash flows December 31, 2018 in € thousands Carrying Total < 1 year 1-5 years More than 5 Borrowings 12,125 12,125 3,750 8,375 — Other non-current financial liabilities 54 54 — 54 — Trade payables 10,166 10,166 10,166 — — Refund liabilities 135 135 135 — — Other liabilities 743 743 743 — — Other current financial liabilities 878 878 878 — — Total financial liabilities 23,223 23,223 14,794 8,429 —
Schedule of currency risk	The summary quantitative data about the Group’s exposure to currency risk as reported to the management of the Group is as follows: December 31, 2019 in thousands in local currency EUR USD GBP AUD CAD ILS Financial assets Trade receivables 2,019 3,963 102 100 113 7 Other financial assets 1,243 9,942 — — — — Cash and cash equivalents 3,890 11,100 815 415 580 197 Financial liabilities Borrowings — (107,665 ) — — — — Trade payables (8,530 ) (18,626 ) (457 ) (12 ) (289 ) (73 ) Other financial liabilities (980 ) (23,174 ) — — — — Net statement of financial position exposure (2,358 ) (124,460 ) 460 503 404 131 December 31, 2018 in thousands in local currency (1) EUR USD GBP AUD CAD ILS Financial assets Trade receivables 1,773 985 132 154 147 19 Other financial assets 759 196 — — — 19 Cash and cash equivalents 3,993 6,767 218 264 448 2,136 Financial liabilities Borrowings (12,125 ) — — — — — Trade payables (8,140 ) (1,971 ) (210 ) (54 ) (13 ) (124 ) Other financial liabilities (385 ) (627 ) — — — — Net statement of financial position exposure (14,125 ) 5,350 140 364 582 2,050 (1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
Schedule of sensitivity analysis for types of market risk	Profit or loss Effect in euro Strengthening Weakening December 31, 2019 EUR (0% movement) — — USD (2% movement) 2,348 (2,348 ) GBP (5% movement) (22 ) 22 AUD (1% movement) (7 ) 7 CAD (6% movement) (26 ) 26 ILS (10% movement) (13 ) 13 December 31, 2018 EUR (0% movement) — — USD (5% movement) (242 ) 242 GBP (1% movement) (1 ) 1 AUD (6% movement) (21 ) 21 CAD (4% movement) (22 ) 22 ILS (3% movement) (66 ) 66 December 31, 2017 EUR (0% movement) — — USD (12% movement) (335 ) 335 GBP (4% movement) (3 ) 3 AUD (5% movement) (10 ) 10 CAD (6% movement) 2 (2 ) ILS (3% movement) (76 ) 76

Other Information (Tables)

Other Information (Tables)	12 Months Ended
	Dec. 31, 2019
Other Information [Abstract]
Schedule of key management personnel compensation	During the years ended December 31, 2019 , 2018 and 2017 , managing director compensation was comprised of the following: (in € thousands) 2019 2018 2017 Short-term benefits 1,536 970 693 Other employment benefits — — — Post-employment benefits 42 — — Share-based payments 1,432 5,120 1,522 Total compensation 3,010 6,090 2,215
Schedule of future minimum lease payments under non-cancellable operating lease agreements and future payments for contractual obligations	The following table sets out a maturity analysis of lease payments, showing the undiscounted lease payments to be made after the reporting date: (in € thousands) December 31, 2019 Less than one year 1,962 One to three years 3,492 Three to five years 2,820 More than five years — Total undiscounted lease payables 8,274 Lease liabilities included within the Consolidated Balance Sheets 7,670 Current 1,731 Non-current 5,939 The following table sets out a maturity analysis of operating lease payments as of December 31, 2018 : (in € thousands) December 31, 2018 Less than one year 1,225 One to three years 1,003 Three to five years 33 More than five years — Total operating lease payables 2,261 As of the reporting date, the Group's future payments related to off-balance sheet contractual obligations are as follows: December 31, (in € thousands) 2019 2018 Less than one year 5,244 1,691 Between one and five years 7,880 1,089 More than five years — — Total 13,124 2,780
Disclosure of impact of correction of error on consolidated financial statements	For the fiscal year ended December 31, 2017 Impact of correction of error December 31, 2017 As previously reported Adjustments As corrected Non-current Assets 47,148 742 47,890 Deferred tax assets 9,907 742 10,649 Current Assets 22,034 (3,572 ) 18,462 Trade receivables (current) 6,814 (3,572 ) 3,242 Total Assets 69,182 (2,830 ) 66,352 Current Liabilities 48,940 (1,113 ) 47,827 Current contract liabilities 20,354 (1,113 ) 19,241 Accumulated deficit (32,581 ) (1,717 ) (34,298 ) Shareholder's equity 19,477 (1,717 ) 17,760 Total Shareholder's equity and liabilities 69,182 (2,830 ) 66,352 For the fiscal year ended December 31, 2018 Impact of correction of error December 31, 2018 As previously reported Adjustments As corrected Non-current Assets 44,729 1,078 45,807 Deferred tax assets 9,404 1,078 10,482 Current Assets 18,133 (68 ) 18,065 Trade receivables (current) 3,042 (68 ) 2,974 Total Assets 62,862 1,010 63,872 Current Liabilities 33,871 3,504 37,375 Current contract liabilities 16,604 3,504 20,108 Accumulated deficit (36,156 ) (2,494 ) (38,650 ) Shareholder's equity 19,409 (2,494 ) 16,915 Total Shareholder's equity and liabilities 62,862 1,010 63,872 For the fiscal year ended December 31, 2017 Impact of correction of error Year ended December 31, 2017 As previously reported Adjustments As corrected Revenue 85,637 (2,108 ) 83,529 Gross profit 26,861 (2,108 ) 24,753 Operating loss (5,115 ) (2,108 ) (7,223 ) Income tax benefit 84 636 720 Net loss (5,574 ) (1,472 ) (7,046 ) Loss per share - basic and diluted (€) € (24.23 ) € (6.40 ) € (30.63 ) For the fiscal year ended December 31, 2018 Impact of correction of error Year ended December 31, 2018 As previously reported Adjustments As corrected Revenue 104,551 (1,113 ) 103,438 Gross profit 35,061 (1,113 ) 33,948 Operating loss (998 ) (1,113 ) (2,111 ) Income tax benefit (expense) (1,147 ) 336 (811 ) Net loss (3,103 ) (777 ) (3,880 ) Loss per share - basic and diluted (€) € (2.39 ) € (0.60 ) € (2.99 ) Segment Reporting For the fiscal year ended December 31, 2017 Impact of correction of error As previously reported Adjustments As corrected 2017 in € thousands North America International Total North America International Total North America International Total Revenue 24,574 61,063 85,637 (655 ) (1,453 ) (2,108 ) 23,919 59,610 83,529 Contribution margin 6,594 25,574 32,168 (655 ) (1,453 ) (2,108 ) 5,939 24,121 30,060 For the fiscal year ended December 31, 2018 Impact of correction of error As previously reported Adjustments As corrected 2018 in € thousands North America International Total North America International Total North America International Total Revenue 48,470 56,081 104,551 (365 ) (748 ) (1,113 ) 48,105 55,333 103,438 Contribution margin 20,608 24,055 44,663 (365 ) (748 ) (1,113 ) 20,243 23,307 43,550

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies (Detail Textuals)	12 Months Ended
	Dec. 31, 2019Segment
Disclosure Of Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Number of reportable segments	2

Description of Business and B_3

Description of Business and Basis for Preparation IFRS 16 Leases Narrative (Details) € in Thousands	Jan. 01, 2019EUR (€)contract	Dec. 31, 2019EUR (€)contract	Dec. 31, 2018EUR (€)		Dec. 31, 2017EUR (€)
Disclosure of initial application of standards or interpretations [line items]
Number of operating lease contracts | contract	2	3
Property, plant and equipment		€ 2,317	€ 2,015	[1]	€ 2,082
Other income		€ 1,558	€ 240	[2]	€ 54	[2]
IFRS 16
Disclosure of initial application of standards or interpretations [line items]
Lessee's weighted average incremental borrowing rate applied to lease liabilities	2.79%
Property, plant and equipment	€ 1,300
Current financial liabilities	401
Non-current financial liabilities	916
Trade and other current payables	€ (55)
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Description of Business and B_4

Description of Business and Basis for Preparation IFRS 16 Leases Reconciliation of Lease Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of initial application of standards or interpretations [line items]
Operating lease commitments as of December 31, 2018 as disclosed in the Group's consolidated financial statements	€ 8,274		€ 2,261
Lease liabilities recognized on January 1, 2019	€ 7,670		€ 0
IFRS 16
Disclosure of initial application of standards or interpretations [line items]
Contracts not containing a lease		€ (874)
Operating lease commitments as of January 1, 2019		1,387
Lessee's weighted average incremental borrowing rate applied to lease liabilities		1,331
Recognition exemption for leases with less than 12 months of lease term at transition		(14)
Lease liabilities recognized on January 1, 2019		€ 1,317
Lessee's weighted average incremental borrowing rate applied to lease liabilities		2.79%

Basis of consolidation - Group

Basis of consolidation - Group composition (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Affinitas Gmbh
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	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%
EliteSingles LLC (formed on April 1, 2015)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	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%
SilverSingles LLC (formed on December 22, 2018)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
LDS Singles LLC (formed on May 17, 2019)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Adventist Singles LLC (formed on May 17, 2019)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Charm Labs LLC (formed on May 17, 2019)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Zoosk, Inc. (acquired on July 1, 2019)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Zoosk Limited (acquired on July 1, 2019)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Zoosk Ireland Limited (acquired on July 1, 2019)
Disclosure Of Subsidiaries [Line Items]
Proportion of ownership interest in subsidiary	100.00%	0.00%

Basis of consolidation - Purcha

Basis of consolidation - Purchase price allocation (Details) € / shares in Units, $ / shares in Units, € in Thousands, shares in Thousands, $ in Thousands	Jul. 01, 2019EUR (€)€ / sharesshares	Nov. 02, 2017EUR (€)shares€ / shares	Nov. 02, 2017EUR (€)shares€ / shares	Dec. 31, 2019EUR (€)	Jul. 01, 2019USD ($)shares$ / shares	Nov. 02, 2017$ / shares
Disclosure of detailed information about business combination [line items]
Multiplied by Adjustment Ratio			€ 100
Divided by Adjustment Ratio			€ 100
Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cash transferred | $					$ 99,085
Cash consideration holdback				€ 9,187	9,814
Consideration transferred, acquisition-date fair value | $					108,899
Identifiable assets acquired (liabilities assumed)	€ 231,028				$ 262,193
New Spark ADSs to be issued, as converted | shares	12,980				12,980
Spark common stock per share price | $ / shares					$ 11.81
USD to EUR exchange rate	0.8811
Fair value of New Spark ADSs to be issued pursuant to the Business Combination | $					$ 153,294
Cash consideration holdback, discounted term	1 year 6 months
Spark Networks, Inc.
Disclosure of detailed information about business combination [line items]
Identifiable assets acquired (liabilities assumed) | €		€ 29,499	€ 29,499
Spark common stock outstanding | shares		34,701
Multiplied by Adjustment Ratio		€ 100
New Spark ADSs to be issued, as converted | shares		3,470	3,470
Spark common stock per share price | (per share)		€ 0.85	€ 0.85			$ 0.99
USD to EUR exchange rate		858.7
Divided by Adjustment Ratio		€ 100
Per share fair value of Spark common stock			€ 8.50
Fair value of New Spark ADSs to be issued pursuant to the Business Combination | €		€ 29,499	€ 29,499

- Recognized amounts of assets

- Recognized amounts of assets acquired and liabilities assumed (Details) € in Thousands, $ in Thousands	Dec. 31, 2019EUR (€)	Jul. 01, 2019EUR (€)	Jul. 01, 2019USD ($)	Dec. 31, 2018EUR (€)	[1]	Nov. 02, 2017EUR (€)
Disclosure of detailed information about business combination [line items]
Goodwill	€ 158,228			€ 20,804
Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Goodwill		€ 135,630
Intangible assets		109,710
Property, plant and equipment		7,268
Non-current assets		25,974
Trade receivables		7,215
Other current assets		2,459
Cash and cash equivalents		5,820
TOTAL ASSETS		294,076
Current liabilities		(22,545)
Other liabilities		(33,156)
Deferred income		(7,347)
Net assets acquired		€ 231,028	$ 262,193
Spark Networks, Inc.
Disclosure of detailed information about business combination [line items]
Goodwill						€ 20,453
Intangible assets						6,243
Property, plant and equipment						81
Non-current assets						27
Trade receivables						336
Other current assets						1,424
Cash and cash equivalents						6,606
TOTAL ASSETS						35,170
Current liabilities						(4,071)
Other liabilities						(41)
Deferred income						(1,559)
Net assets acquired						€ 29,499
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Basis of consolidation - Intang

Basis of consolidation - Intangible Assets (Details) - EUR (€) € in Thousands	Jul. 01, 2019	Dec. 31, 2019
Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Intangible assets	€ 109,710
Trademark | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Intangible assets	96,431
Customer relationships | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Intangible assets	€ 7,325
Useful life measured as period of time, intangible assets other than goodwill	2 years
Developed technology | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Intangible assets	€ 5,912
Useful life measured as period of time, intangible assets other than goodwill	2 years
Purchased software
Disclosure of detailed information about business combination [line items]
Useful life measured as period of time, intangible assets other than goodwill		1 year
Purchased software | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Intangible assets	€ 22
Licenses
Disclosure of detailed information about business combination [line items]
Useful life measured as period of time, intangible assets other than goodwill		1 year
Licenses | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Intangible assets	€ 20

Basis of consolidation (Detail

Basis of consolidation (Detail Textuals) € / shares in Units, € in Thousands, $ in Thousands	Nov. 02, 2017EUR (€)shares€ / shares	Dec. 31, 2017EUR (€)	Dec. 31, 2019EUR (€)	Dec. 31, 2019EUR (€)	Dec. 31, 2017EUR (€)	Jan. 01, 2020EUR (€)	Jan. 01, 2020USD ($)	Dec. 31, 2019USD ($)	Jul. 01, 2019USD ($)shares
Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Number of shares purchased | shares									12,980,000
Cash transferred, subject to adjustment | $									$ 105,000
Total purchase price | $									108,899
Number of shares purchased value | $									$ 153,294
Cost incurred relating to the merger				€ 6,315
Revenue			€ 51,927
Profit (loss) for the period			€ (6,031)
Revenue of combined group if occurred				220,111
Profit (loss) of combined entity as if combination occurred at beginning of period				(13,891)
Business combination transaction related costs				23,112
Restricted cash and cash equivalents | $								$ 1,000
Spark Networks SE
Disclosure of detailed information about business combination [line items]
Contingent liabilities recognised in business combination | $								$ 10,000
Spark Networks Inc
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	100.00%
Cost incurred relating to the merger					€ 7,520
Revenue		€ 2,719
Profit (loss) for the period		€ (2,679)
Revenue of combined group if occurred					105,911
Reduction in revenue due to the write-offs of deferred revenue					943
Affinitas GmbH
Disclosure of detailed information about business combination [line items]
Number of shares purchased | shares	120,000
Total purchase price	€ 132
Number of shares purchased value	120
Transaction-related expenses	€ 12				12
Number of share exchange | shares	849,861
Value for share exchange	€ 5,730
Share exchange adjustment ratio | € / shares	€ 100
Transaction, advisory, and merger integration costs | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger				5,254
Severance costs | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger				1,061
General and administrative expenses | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger				109
General and administrative expenses | Spark Networks Inc
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger					6,303
Technical operations and development expenses | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger				770
Technical operations and development expenses | Spark Networks Inc
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger					356
Customer service expenses | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger				147
Sales and marketing expenses | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger				€ 35
Sales and marketing expenses | Spark Networks Inc
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger					144
Cost of revenue | Spark Networks Inc
Disclosure of detailed information about business combination [line items]
Cost incurred relating to the merger					€ 717
Major business combination | Zoosk, Inc.
Disclosure of detailed information about business combination [line items]
Cash transferred, final adjustment surplus						€ 451	$ 506

Significant accounting polici_3

Significant accounting policies (Details) € in Thousands	Jul. 19, 2019shares	Nov. 02, 2017EUR (€)shares	Dec. 31, 2019EUR (€)Segmentunitshares	Dec. 31, 2018EUR (€)	Jul. 01, 2019shares
Summary Of Significant Accounting Policies [Line Items]
Number of reportable segments | Segment			2
Option outsanding at fixed valuation | €			€ 3,839
Total equity value for Affinitas | €			€ 90,000
Increase (decrease) in number of ordinary shares issued | shares			2,661,386
Number of cash-generated units | unit			6
Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			2 years
Maximum | Other and office equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of property, plant, and equipment for current and comparative			5 years
Maximum | Purchased software
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			6 years
Maximum | Licenses
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			5 years
Maximum | Brands and trademarks
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			20 years
Maximum | Other intangible assets
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			5 years
Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			1 year
Minimum | Other and office equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of property, plant, and equipment for current and comparative			3 years
Minimum | Purchased software
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			3 years
Minimum | Licenses
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			2 years
Minimum | Brands and trademarks
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			10 years
Minimum | Other intangible assets
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets for current and comparative			1 year
Affinitas Gmbh
Summary Of Significant Accounting Policies [Line Items]
Number of instruments or interests issued or issuable | shares		120,000
Option outsanding at fixed valuation | €		€ 3,839		€ 3,839
Equity value of Affinitas | €		€ 90,000		€ 90,000
Zoosk, Inc.
Summary Of Significant Accounting Policies [Line Items]
Number of instruments or interests issued or issuable | shares					12,980,000
Treasury shares [member]
Summary Of Significant Accounting Policies [Line Items]
Increase (decrease) in number of ordinary shares acquired | shares	41,867

Notes on the Consolidated Sta_4

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Reconciliation of reportable segment profit or loss (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Income Statement [Line Items]
Revenue	€ 149,141	€ 103,438	[1]	€ 83,529	[1]
Direct marketing expenses	(85,584)	(59,888)		(53,469)
Contribution margin	63,557	43,550		30,060
Cost of revenue
Data center expenses	(5,027)	(3,311)		(1,964)
Credit card fees	(4,211)	(2,187)		(1,549)
Mobile application processing fees	(8,480)	(4,104)		(1,794)
Gross profit	45,839	33,948	[1]	24,753	[1]
Other income	1,558	240	[1]	54	[1]
Other operating expenses
Sales and marketing expenses	(6,108)	(4,938)	[1]	(5,540)	[1]
Customer service expenses	(6,830)	(4,626)		(3,971)
Technical operations and development expenses	(19,433)	(7,195)		(6,428)
General and administrative expenses	(24,840)	(19,540)	[1]	(16,091)	[1]
Operating profit	(9,814)	(2,111)		(7,223)
Interest income and similar income	4,236	478	[1]	239	[1]
Finance costs	(13,186)	(1,436)	[1]	(782)	[1]
Net finance expenses	(8,950)	(958)		(543)
Loss before taxes	(18,764)	(3,069)	[1]	(7,766)	[1]
Tax expense (income)	3,590	(811)	[1]	720	[1]
Net loss	(15,174)	(3,880)		(7,046)
North America
Disclosure Of Income Statement [Line Items]
Revenue	96,508	48,105		23,919
Direct marketing expenses	(58,292)	(27,862)		(17,980)
Contribution margin	38,216	20,243		5,939
International
Disclosure Of Income Statement [Line Items]
Revenue	52,633	55,333		59,610
Direct marketing expenses	(27,292)	(32,026)		(35,489)
Contribution margin	25,341	€ 23,307		€ 24,121
Goods or services transferred over time
Disclosure Of Income Statement [Line Items]
Revenue	146,439
Goods or services transferred over time | North America
Disclosure Of Income Statement [Line Items]
Revenue	94,310
Goods or services transferred over time | International
Disclosure Of Income Statement [Line Items]
Revenue	52,129
Goods or services transferred at point in time
Disclosure Of Income Statement [Line Items]
Revenue	2,702
Goods or services transferred at point in time | North America
Disclosure Of Income Statement [Line Items]
Revenue	2,198
Goods or services transferred at point in time | International
Disclosure Of Income Statement [Line Items]
Revenue	€ 504
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Sta_5

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Geographic information (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Consolidated Income Statement [Line Items]
Revenue	€ 149,141	€ 103,438	[1]	€ 83,529	[1]
Non-current assets excluding financial instruments and deferred tax assets	281,515	35,301		37,218
United States
Consolidated Income Statement [Line Items]
Revenue	85,495	41,639		17,360
Non-current assets excluding financial instruments and deferred tax assets	270,248	25,816		25,814
France
Consolidated Income Statement [Line Items]
Revenue	12,470	17,109		17,784
Non-current assets excluding financial instruments and deferred tax assets	1,433	2,266		6,459
United Kingdom
Consolidated Income Statement [Line Items]
Revenue	12,230	9,089		8,572
Germany
Consolidated Income Statement [Line Items]
Revenue	2,078	3,068		3,652
Non-current assets excluding financial instruments and deferred tax assets	9,686	7,034		4,733
Other countries
Consolidated Income Statement [Line Items]
Revenue	36,868	32,533		36,161
Non-current assets excluding financial instruments and deferred tax assets	€ 148	€ 185		€ 212
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Sta_6

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Schedule of Revenue (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from performance obligations satisfied or partially satisfied in previous periods	€ 0
Revenue from contracts with customers	149,141,000	€ 103,438,000	€ 83,529,000
Subscription revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	144,654,000	102,545,000	83,143,000
Virtual currency revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	2,702,000	0	0
Advertising revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	€ 1,785,000	€ 893,000	€ 386,000

Notes on the Consolidated Sta_7

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Cost of revenue (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Income Statement [Abstract]
Direct marketing expenses	€ 85,584	€ 59,888		€ 53,469
Credit card fees	4,211	2,187		1,549
Data center expenses	5,027	3,311		1,964
Mobile application processing fees	8,480	4,104		1,794
Total cost of revenue	€ 103,302	€ 69,490	[1]	€ 58,776	[1]
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Sta_8

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Other income (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Consolidated Income Statement [Line Items]
Total other income	€ 1,558	€ 240	[1]	€ 54	[1]
Other Income
Consolidated Income Statement [Line Items]
Gain realized upon sublease commencement	1,259	0		0
Other income	299	240		54
Total other income	€ 1,558	€ 240		€ 54
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Sta_9

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Sales and marketing expenses (Details) - Sales and marketing expenses - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Income Statement [Line Items]
Personnel costs	€ 3,865	€ 3,183	€ 2,921
Depreciation and amortization	745	1,176	1,723
Impairment of intangible assets	703	0	0
Third party services	414	209	0
Other	242	271	705
Office expenses	139	99	191
Total sales and marketing expenses	€ 6,108	€ 4,938	€ 5,540

Notes on the Consolidated St_10

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Customer service expenses (Details) - Customer service expenses - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Income Statement [Line Items]
Personnel costs	€ 2,766	€ 2,459	€ 2,153
Third party services	3,218	1,773	1,589
Office Expenses	339	241	146
Depreciation and amortisation expense	486	107	62
Other	21	46	21
Total Customer Service Expenses	€ 6,830	€ 4,626	€ 3,971

Notes on the Consolidated St_11

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Technical operations and development expenses (Details) - Technical operations and development expenses - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Income Statement [Line Items]
Personnel costs	€ 12,341	€ 6,386	€ 5,712
Depreciation and amortization	5,370	2,224	1,259
Data processing costs	4,220	832	1,364
Office expenses	374	252	166
Other	420	68	63
Capitalized development costs	(3,292)	(2,567)	(2,136)
Total technical operations and development expenses	€ 19,433	€ 7,195	€ 6,428

Notes on the Consolidated St_12

Notes on the Consolidated Statements of Operations and Comprehensive Loss - General and administrative expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Consolidated Income Statement [Line Items]
Total general and administrative expenses	€ 24,840	€ 19,540	[1]	€ 16,091	[1]
General and administrative expenses
Consolidated Income Statement [Line Items]
Personnel costs	7,938	7,447		4,120
Legal, consulting, bookkeeping and auditing costs	9,429	3,600		6,084
Provisions for bad debts, write-offs, and uncollectible amounts	385	1,203		4,102
Goodwill impairment	0	3,324		0
Third party services	1,844	860		319
Licenses	1,577	798		24
Depreciation and amortization	1,082	49		34
Insurance	880	640		214
Office expenses	429	499		264
Recruiting costs	127	458		323
Travel costs	721	361		233
Other expenses	428	301		374
Total general and administrative expenses	€ 24,840	€ 19,540		€ 16,091
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated St_13

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Net finance expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Income Statement [Abstract]
Currency translation gains	€ 4,061	€ 257		€ 213
Interest income and similar income	175	221		26
Interest expense	(6,748)	(426)		(516)
Currency translation losses	(6,208)	(645)		(266)
Other finance costs	(230)	(365)		0
Net finance expenses	€ (8,950)	€ (958)	[1]	€ (543)	[1]
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated St_14

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Employee benefits (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Income Statement [Abstract]
Wages and salaries	€ 19,405	€ 12,451	€ 11,367
Social security contribution	2,566	2,329	2,016
Equity-settled share-based payments	2,335	4,091	1,166
Termination benefits	1,266	283	430
Other employee benefits	1,592	786	447
Total employee benefits expenses	€ 27,164	€ 19,940	€ 15,426

Notes on the Consolidated St_15

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Employee benefits are allocated to costs and expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Income Statement [Line Items]
Total employee benefits expenses	€ 27,164	€ 19,940	€ 15,426
Cost of revenue
Consolidated Income Statement [Line Items]
Total employee benefits expenses	254	465	520
Sales and marketing expenses
Consolidated Income Statement [Line Items]
Total employee benefits expenses	3,865	3,183	2,921
Customer service expenses
Consolidated Income Statement [Line Items]
Total employee benefits expenses	2,766	2,459	2,153
Technical operations and development expenses
Consolidated Income Statement [Line Items]
Total employee benefits expenses	12,341	6,386	5,712
General and administrative expenses
Consolidated Income Statement [Line Items]
Total employee benefits expenses	7,938	7,447	4,120
Total employee benefits
Consolidated Income Statement [Line Items]
Total employee benefits expenses	€ 27,164	€ 19,940	€ 15,426

Notes on the Consolidated St_16

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Reconciliation of outstanding share Options 1 (Details) - Affinitas GmbH	12 Months Ended
	Dec. 31, 2018shares€ / shares	Dec. 31, 2017shares€ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price outstanding at January 1 | € / shares	€ 1,019	€ 1,014
Weighted average exercise price granted during the year | € / shares	0	1,091
Weighted average exercise price forfeited during the year | € / shares	0	1,091
Weighted average exercise price exercised during the year | € / shares	1,019	1,228
Weighted average exercise price outstanding at December 31 | € / shares	€ 0	€ 1,019
Number of Options Outstanding at January 1 | shares	6,166	5,454
Number of Options Granted during the year | shares	0	932
Number of Options Forfeited during the year | shares	0	(28)
Number of Options Exercised during the year | shares	(6,166)	(192)
Number of Options Outstanding at December 31 | shares	0	6,166

Notes on the Consolidated St_17

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Expiry Dates and Exercise Prices (Details) - Affinitas GmbH	Dec. 31, 2018shares	Dec. 31, 2017shares€ / shares	Dec. 31, 2016shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options	0	6,166	5,454
Not defined (grant in 2013)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1
Number of options		1,170
September - October 2025, One
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 917
Number of options		825
September - October 2025, Two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1,376
Number of options		825
September - October 2025, Three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1,835
Number of options		550
January - July 2026, One
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 917
Number of options		550
January - July 2026, Two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1,091
Number of options		404
May 2026, One
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1,376
Number of options		550
May 2026, Two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1,835
Number of options		360
January - April 2027
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | € / shares		€ 1,091
Number of options		932

Notes on the Consolidated St_18

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Measurement of fair values (Details)	12 Months Ended
	Dec. 31, 2019€ / shares	Dec. 31, 2019$ / shares	Dec. 31, 2018€ / shares	Dec. 31, 2018$ / shares	Dec. 31, 2017EUR (€)Year€ / shares	Dec. 31, 2017$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price M&A Scenario					€ 551
Share price IPO Scenario					€ 1,489
Exercise price, share options granted | € / shares					€ 1,091
Volatility					37.20%
Dividend yield					0.00%
Risk-free rate					(0.653%)
Weighted-average option fair value | € / shares					€ 520
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life | Year					2,800
Fair value per Option					€ 481,000
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life | Year					3,800
Fair value per Option					€ 572,000
2017 Virtual stock option plan | Spark Networks SE
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price, share options granted | $ / shares		$ 9.04		$ 14.47		$ 10.62
Option life	85 months	85 months	85 months	85 months	48 months 15 days
Volatility					55.00%
Dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%
Risk-free rate					(1.98%)
Weighted-average option fair value | (per share)					€ 3.27	$ 3.87
2017 Virtual stock option plan | Bottom of range | Spark Networks SE
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price, share options granted | $ / shares		$ 8.99		$ 9.38
Volatility	37.10%	37.10%	36.40%	36.40%
Risk-free rate	(2.56%)	(2.56%)	(2.67%)	(2.67%)
Weighted-average option fair value | (per share)	€ 3.68	$ 4.18	€ 4.25	$ 4.82
2017 Virtual stock option plan | Top of range | Spark Networks SE
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price, share options granted | $ / shares		$ 9.06		$ 14.63
Volatility	38.40%	38.40%	38.20%	38.20%
Risk-free rate	(2.57%)	(2.57%)	(2.84%)	(2.84%)
Weighted-average option fair value | (per share)	€ 4.25	$ 4.79	€ 5.99	$ 7.38

Notes on the Consolidated St_19

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Options, Expiry Dates and Exercise Prices (Details)	12 Months Ended
	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares€ / shares	Dec. 31, 2017shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price, share options granted | € / shares			€ 1,091
Spark Networks SE | 2017 Virtual stock option plan following merger
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price Outstanding at 1 January | $ / shares	$ 11.96	$ 10.62		$ 0
Exercise price, share options granted | $ / shares	9.04	14.47		10.62
Weighted average exercise price forfeited during the year | $ / shares	10.81	12.49		0
Weighted average exercise price exercised during the year | $ / shares	10.23	0		0
Exercise Price Repurchased during the year | $ / shares	14.63	0		0
Exercise Price Outstanding at December 31 | $ / shares	$ 11.70	$ 11.96		$ 10.62
Number of Options Outstanding at January 1 | shares	1,293,070	908,608	0	0
Number of Options Granted during the year | shares	195,000	513,026	908,608	908,608
Number of Options Forfeited during the year | shares	(190,974)	(128,564)	0	0
Number of share options exercised in share-based payment arrangement (in shares) | shares	(636,492)	0	0	0
Number of Options Repurchased during the year | shares	(315,526)	0	0	0
Number of Options Outstanding at December 31 | shares	345,078	1,293,070	908,608	908,608

Notes on the Consolidated St_20

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Options, Expiry Dates / Exercise Prices / Exercisable of Spark Networks 2018 VSOP (Details) - Spark Networks SE - 2017 Virtual stock option plan following merger	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares$ / shares	Dec. 31, 2016shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 11.70	$ 11.96	$ 10.62	$ 0
Number of options | shares	345,078	1,293,070	908,608	0
Options exercisable (in euros per share) | $ / shares	$ 11.33	$ 10.62	$ 0
Number of options exercisable | shares	251,605	297,474	0
December 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 10.62	$ 10.62	$ 10.62
Number of options | shares	223,515	840,044	908,608
April 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 14.63	$ 14.63	$ 0
Number of options | shares	96,563	433,026	0
June 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 11.51	$ 11.51	$ 0
Number of options | shares	10,000	10,000	0
January 2026
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 9.38	$ 0
Number of options | shares	0	10,000	0
March 2026
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 9.06	$ 0	$ 0
Number of options | shares	15,000	0	0

Notes on the Consolidated St_21

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Measurement of fair values of the employee share options (Details)	12 Months Ended
	Dec. 31, 2019€ / shares	Dec. 31, 2019$ / shares	Dec. 31, 2018€ / shares	Dec. 31, 2018$ / shares	Dec. 31, 2017€ / shares	Dec. 31, 2017$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | € / shares					€ 1,091
Volatility					37.20%	37.20%
Dividend yield					0.00%	0.00%
Risk-free rate					0.653%	0.653%
Fair value per Option | € / shares					€ 520
Spark Networks SE | 2017 Virtual stock option plan following merger
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price						$ 10.21
Exercise price		$ 9.04		$ 14.47		$ 10.62
Option life	85 months	85 months	85 months	85 months	48 months 15 days	48 months 15 days
Volatility					55.00%	55.00%
Dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Risk-free rate					1.98%	1.98%
Fair value per Option | (per share)					€ 3.27	$ 3.87
Bottom of range | Spark Networks SE | 2017 Virtual stock option plan following merger
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price		$ 8.59		$ 9.47
Exercise price		$ 8.99		$ 9.38
Volatility	37.10%	37.10%	36.40%	36.40%
Risk-free rate	2.56%	2.56%	2.67%	2.67%
Fair value per Option | (per share)	€ 3.68	$ 4.18	€ 4.25	$ 4.82
Top of range | Spark Networks SE | 2017 Virtual stock option plan following merger
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price		9.49		14.63
Exercise price		$ 9.06		$ 14.63
Volatility	38.40%	38.40%	38.20%	38.20%
Risk-free rate	2.57%	2.57%	2.84%	2.84%
Fair value per Option | (per share)	€ 4.25	$ 4.79	€ 5.99	$ 7.38

Notes on the Consolidated St_22

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Reconciliation of outstanding share options (Details) - Spark Networks SE - 2007 Omnibus incentive plan prior merger	2 Months Ended	12 Months Ended
	Dec. 31, 2017shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price outstanding at January 1 | $ / shares	$ 37.47	$ 10.91	$ 16.88
Weighted Average Exercise Price Expired during the year | $ / shares	83.75	10.09	10.10
Exercise Price Repurchased during the year | $ / shares		14.50	0
Weighted average exercise price forfeited during the year | $ / shares	14.50	10.10	35.07
Weighted average exercise price outstanding at December 31 | $ / shares	$ 16.88	$ 11.88	$ 10.91
Number of Options Outstanding at January 1 | shares	236,670	65,050	163,270
Number of share options expired during the year | shares	(72,900)	(42,400)	(55,975)
Number of Options Repurchased during the year | shares		(5,000)	0
Number of share options forfeited during the year | shares	(500)	(250)	(42,245)
Number of Options Outstanding at December 31 | shares	163,270	17,400	65,050

Notes on the Consolidated St_23

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Options outstanding at the end of the period have the following expiry dates and exercise prices (Details) - Spark Networks SE - 2007 Omnibus incentive plan prior merger	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares$ / shares	Nov. 03, 2017shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 11.88	$ 10.91	$ 16.88
Number of options | shares	17,400	65,050	163,270	236,670
March 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 0	$ 20.87
Number of options | shares	0	0	1,750
July 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 0	$ 10.10
Number of options | shares	0	0	24,735
November 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 0	$ 10
Number of options | shares	0	0	12,000
November 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 0	$ 53.70
Number of options | shares	0	0	20,000
November 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 0	$ 34.50
Number of options | shares	0	0	5,000
March 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 30.70	$ 30.70	$ 30.70
Number of options | shares	1,500	1,500	3,750
August 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 14.50	$ 14.50
Number of options | shares	0	5,000	5,000
September 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 0	$ 18.60
Number of options | shares	0	0	250
March 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 0	$ 10	$ 10
Number of options | shares	0	2,400	2,400
March 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euros per share) | $ / shares	$ 10.10	$ 10.10	$ 10.10
Number of options | shares	15,900	56,150	88,385

Notes on the Consolidated St_24

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Major components of income taxes (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Income Statement [Abstract]
Corporate income tax rate	15.80%
Current income tax	€ (1,577)	€ (219)		€ (67)
Current income tax expenses (-) / benefit ()	(1,521)	(155)		(57)
Adjustments for current income tax from prior periods	(56)	(64)		(10)
Deferred tax	5,167	(592)		787
Deferred taxes from the origination and reversal of temporary differences	4,610	(531)		(8)
Deferred taxes on tax loss and credit carryforwards	557	(61)		795
Effective tax expense	€ 3,590	€ (811)	[1]	€ 720	[1]
Trade income tax rate	14.40%
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated St_25

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Reconciliation of the effective tax expense (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Income Statement [Abstract]
Deferred Tax Asset Receivables And Other Assets	€ 78	€ 202
Deferred Tax Liability Receivables And Other Assets	68	0
Loss before tax	€ (18,764)	€ (3,069)	[1]	€ (7,766)	[1]
Tax rate of the Group in %	30.00%	30.00%		32.00%
Expected tax expense (-) / benefit ()	€ 5,662	€ 926		€ 2,485
Differences in applicable tax rate	(402)	229		(108)
Recognition of previously unrecognized tax losses	4,239	850		573
Current year losses for which no deferred tax is recognized	(5,876)	(1,997)		(2,009)
Share-based compensation arrangements	984	(263)		(139)
Non-deductible expenses for tax purposes	(177)	4		(5)
Taxes from prior years	(1,129)	(604)		(10)
Tax rate changes	0	167		0
Trade tax additions and deductions	(31)	(53)		(29)
Tax Credits	(387)	0		0
Other	(67)	(70)		(38)
Effective tax expense	€ 3,590	€ (811)	[1]	€ 720	[1]
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated St_26

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Deferred tax assets and liabilities were recognized (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Income Statement [Abstract]
Net deferred tax assets	€ 15,767	€ 10,482
Net deferred tax liabilities	€ 3,054	€ 1,132

Notes on the Consolidated St_27

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Breakdown of deferred tax assets and liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Income Statement [Abstract]
Deferred tax asset Intangible assets	€ 422	€ 0
Deferred tax asset Property, plant and equipment	131	0
Deferred tax asset Receivables and other assets	78	202
Deferred tax asset Cash	148	73
Deferred Tax Asset Liabilities	553	17
Deferred tax asset Provisions	20	4
Deferred tax asset Deferred income	1,098	0
Deferred tax asset Other	238	0
Deferred tax asset Income tax credits	6,532	0
Deferred tax assets Tax losses carryforward	29,789	11,512
Deferred tax asset gross	40,112	11,808
Deferred Tax Assets Set off of deferred tax	24,345	1,326
Net deferred tax assets	15,767	10,482
Deferred tax liabilities Intangible assets	26,965	2,439
Deferred tax liabilities Property, plant and equipment	188	0
Deferred Tax Assets Compensation Accruals	725	0
Deferred Tax Liability Compensation Accruals	0	0
Deferred tax liabilities Receivables and other assets	68	0
Deferred tax liabilities Cash	0	0
Deferred tax Liabilities	(178)	(19)
Deferred tax liabilities Provisions	0	0
Deferred tax liaiblities Deferred income	0	0
Deferred tax liaibilities Other	0	0
Deferred Tax Asset Interest rate carryforward	378	0
Deferred Tax Liability Interest rate carryforward	0	0
Deferred Tax liabilities Income tax credits	0	0
Deferred tax liabilities Tax losses carryforward	0	0
Deferred incomes liabilities, total, gross	27,399	2,458
Deferred tax liabilities, Set off of deferred tax	24,345	1,326
Net deferred tax liabilities	€ 3,054	€ 1,132

Notes on the Consolidated St_28

Notes on the Consolidated Statements of Operations and Comprehensive Loss - Earnings Per Share (Details) - EUR (€) € / shares in Units, € in Thousands, shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Income Statement [Abstract]
Net income (loss) for the period	€ (15,174)	€ (3,880)	[1],[2]	€ (7,046)	[1],[2]
Weighted average shares outstanding - basic and diluted	1,976	1,296		230
Net loss per share - basic and diluted	€ (7.68)	€ (2.99)		€ (30.63)
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated St_29

Notes on the Consolidated Statements of Operations and Comprehensive Loss - (Detail Textuals) € / shares in Units, Options in Thousands	Jun. 19, 2019shares	Nov. 02, 2017EUR (€)	Aug. 31, 2018EUR (€)	Mar. 31, 2018EUR (€)	Dec. 31, 2019EUR (€)sharesSegment€ / shares	Dec. 31, 2018EUR (€)sharesOptions		Dec. 31, 2017EUR (€)shares		Dec. 31, 2015	Jun. 30, 2019€ / shares
Consolidated Income Statement [Line Items]
Corporate income tax rate					15.80%
Trade income tax rate					14.40%
Interest expense for non current liabilities					€ 6,748,000	€ 426,000		€ 516,000
Number of reportable segments | Segment					2
Minimum Percentage of revenue or non-current assets for deemed countries as material and separately disclosed					10.00%
Revenue from performance obligations satisfied or partially satisfied in previous periods					€ 0
Percentage of entity's revenue					30.00%
Direct marketing expenses					€ 85,584,000	59,888,000		53,469,000
Research and development expense					2,741,000	2,441,000		1,301,000
Termination benefits					1,266,000	283,000		430,000
Termination expenses				€ 307,000
Termination benefits					1,725,000	564,000		1,238,000
Net foreign exchange loss					2,147,000	388,000		53,000
Cash receipts from repayment of advances and loans made to related parties			€ 220,000
Deferred tax liabilities Intangible assets					26,965,000	2,439,000
Unrecognized tax benefits					3,090,000	295,000
Tax loss carryforwards for corporate taxes					21,407,000	7,469,000
Unused tax loss carry forwards					10,956,000	11,512,000
Interest carryforward					5,419,000
Defined contribution retirement funds					1,081,000	973,000		845,000
Option outsanding at fixed valuation					3,839,000
Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets					2,335,000	4,091,000		€ 1,166,000
Applicable tax rate								50.00%		0.00%
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised					9,088,000	2,690,000
Net income (loss) for the period					(15,174,000)	(3,880,000)	[1],[2]	€ (7,046,000)	[1],[2]
Settlement of stock options					453,000	3,161,000
Gross operating loss carryforwards					73,393,000	16,056,000
Tax loss carryforwards for trade taxes					21,310,000	7,372,000
Reduce future federal and state taxable income					77,122,000	14,660,000
Unused tax losses for which deferred tax asset recognised					18,833,000
Deferred Tax Asset, Research And Development					494,000
Deferred tax assets Tax losses carryforward					29,789,000	11,512,000
Virtual Stock Option Plan Acceleration Program
Consolidated Income Statement [Line Items]
Number of share options satisfied by acceleration conditions in share-based payment arrangement (in shares) | shares	952,018
Number of share options purchased in share-based payment arrangement (in shares) | shares	315,526
Number of share options exercised in share-based payment arrangement (in shares) | shares	636,492
Par value per share | € / shares											€ 0.01
Spark Networks SE | 2018 Virtual Stock Option Plan
Consolidated Income Statement [Line Items]
Share based payment expense recognized for the equity settled options granted					€ 0	€ 423,000		€ 685,000
Options vesting period (in years)					4 years
Spark Networks SE | 2017 Virtual stock option plan following merger
Consolidated Income Statement [Line Items]
Number of share options granted in share-based payment arrangement | shares					195,000	513,026		908,608
Option life					85 months	85 months		48 months 15 days
Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets					€ 1,504,000
Share based payment expense recognized for the equity settled options granted					€ 2,335,000	€ 3,610,000		€ 313,000
Number of Options Repurchased during the year | shares					315,526	0		0
Number of share options exercised in share-based payment arrangement (in shares) | shares					636,492	0		0
Options vesting period (in years)					3 years
Contractual Option life, share options granted					85 months
Spark Networks SE | 2007 Omnibus incentive plan prior merger
Consolidated Income Statement [Line Items]
Number of Options Repurchased during the year | shares					5,000	0
Par value per share | € / shares					€ 0.01
Affinitas GmbH
Consolidated Income Statement [Line Items]
Number of share options granted in share-based payment arrangement | shares						0		932
Option outsanding at fixed valuation		€ 3,839,000				€ 3,839,000
Option settled in cash						€ 78,000
Number of option share | Options						192
Remaining value of option outstanding						€ 3,161,000
Prepayment paid to selected participants						600,000
Equity value of Affinitas		€ 90,000,000				€ 90,000,000
Number of share options exercised in share-based payment arrangement (in shares) | shares						6,166		192
Zoosk, Inc.
Consolidated Income Statement [Line Items]
Unused tax losses for which deferred tax asset recognised					€ 15,453,000
Spark Networks SE
Consolidated Income Statement [Line Items]
Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets					0	€ 58,000		€ 175,000
Spark Networks Inc
Consolidated Income Statement [Line Items]
Unused tax losses for which deferred tax asset recognised					3,380,000
SilverSingles LLC (formed on December 22, 2018)
Consolidated Income Statement [Line Items]
Direct marketing expenses					€ 12,839,000
North America
Consolidated Income Statement [Line Items]
Number of reportable segments | Segment					1
Direct marketing expenses					€ 58,292,000	27,862,000		17,980,000
United States
Consolidated Income Statement [Line Items]
Federal income tax carry-forwards approximately					€ 8,289,000	€ 314,000
United States | Effect from January 1, 2018
Consolidated Income Statement [Line Items]
Applicable tax rate						35.00%
Future federal statutory income tax rate						21.00%
Israel
Consolidated Income Statement [Line Items]
Applicable tax rate						24.00%
Future federal statutory income tax rate					23.00%
Federal income tax carry-forwards approximately					€ 9,668,000	€ 8,860,000
France
Consolidated Income Statement [Line Items]
Applicable tax rate					33.00%	33.00%
Future federal statutory income tax rate					28.00%
Net income (loss) for the period					€ 500,000
Germany
Consolidated Income Statement [Line Items]
Tax loss carryforwards for corporate taxes					58,037,000	€ 45,747,000
Tax loss carryforwards for trade taxes					57,266,000	45,035,000
Reserve of share-based payments
Consolidated Income Statement [Line Items]
Net income (loss) for the period						0		€ 0
Settlement of stock options					453,000	€ 2,689,000
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement
Consolidated Income Statement [Line Items]
Interest expense for non current liabilities					€ 6,425,000
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_3

Notes on the Consolidated Balance Sheet - Reconciliation of intangible assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019		Dec. 31, 2018
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	€ 33,015	[1]	€ 35,136
Balance, December 31,	278,862		33,015	[1]
Brand names	101,523		4,894	[1]
Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	42,676		38,926
Acquired	245,340		0
Additions	3,882		3,186
Disposals	0		(633)
Reclassification	0		0
Currency translation	3,064		1,197
Balance, December 31,	294,962		42,676
Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	9,661		3,790
Additions	5,736		3,180
Disposals	0		(633)
Reclassification	0		0
Impairment	703		3,324
Balance, December 31,	16,100		9,661
Software | Internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	2,221		3,503
Balance, December 31,	5,040		2,221
Software | Internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,422		3,869
Acquired	0		0
Additions	817		102
Disposals	0		(633)
Reclassification	3,517		0
Currency translation	30		84
Balance, December 31,	7,786		3,422
Software | Internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	1,201		366
Additions	1,545		1,468
Disposals	0		(633)
Reclassification	0		0
Impairment	0		0
Balance, December 31,	2,746		1,201
Software | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	23		0
Balance, December 31,	94		23
Software | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	24		0
Acquired	22		0
Additions	80		23
Disposals	0		0
Reclassification	0		0
Currency translation	(1)		1
Balance, December 31,	125		24
Software | Not internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	1		0
Additions	30		1
Disposals	0		0
Reclassification	0		0
Impairment	0		0
Balance, December 31,	31		1
Licenses and domains | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	209		128
Balance, December 31,	160		209
Licenses and domains | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	347		232
Acquired	0		0
Additions	0		101
Disposals	0		0
Reclassification	0		14
Currency translation	0		0
Balance, December 31,	347		347
Licenses and domains | Not internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	138		104
Additions	49		34
Disposals	0		0
Reclassification	0		0
Impairment	0		0
Balance, December 31,	187		138
Brands and trademarks | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	4,894		4,917
Balance, December 31,	101,523		4,894
Brands and trademarks | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	5,210		5,093
Acquired	96,431		0
Additions	0		0
Disposals	0		0
Reclassification	0		0
Currency translation	1,041		117
Balance, December 31,	102,682		5,210
Brands and trademarks | Not internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	316		176
Additions	140		140
Disposals	0		0
Reclassification	0		0
Impairment	703		0
Balance, December 31,	1,159		316
Other intangible assets | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	1,173		2,314
Balance, December 31,	10,658		1,173
Other intangible assets | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	5,854		5,458
Acquired	13,257		0
Additions	0		345
Disposals	0		0
Reclassification	0		0
Currency translation	200		51
Balance, December 31,	19,311		5,854
Other intangible assets | Not internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	4,681		3,144
Additions	3,972		1,537
Disposals	0		0
Reclassification	0		0
Impairment	0		0
Balance, December 31,	8,653		4,681
Intangible assets under development | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,691		1,090
Balance, December 31,	3,159		3,691
Intangible assets under development | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,691		1,090
Acquired	0		0
Additions	2,985		2,615
Disposals	0		0
Reclassification	(3,517)		(14)
Currency translation	0		0
Balance, December 31,	3,159		3,691
Intangible assets under development | Not internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	0		0
Additions	0		0
Disposals	0		0
Reclassification	0		0
Impairment	0		0
Balance, December 31,	0		0
Goodwill | Not internally generated
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	20,804		23,184
Balance, December 31,	158,228		20,804
Goodwill | Not internally generated | Purchase costs
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	24,128		23,184
Acquired	135,630		0
Additions	0		0
Disposals	0		0
Reclassification	0		0
Currency translation	1,794		944
Balance, December 31,	161,552		24,128
Goodwill | Not internally generated | Accumulated depreciation and impairment
Reconciliation of intangible assets [Roll Forward]
Balance, January 1,	3,324		0
Additions	0		0
Disposals	0		0
Reclassification	0		0
Impairment	0		3,324
Balance, December 31,	3,324		€ 3,324
Samadhi SAS
Reconciliation of intangible assets [Roll Forward]
Brand names	1,433
Affinitas Gmbh
Reconciliation of intangible assets [Roll Forward]
Brand names	€ 50
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_4

Notes on the Consolidated Balance Sheet - Reconciliation of property and equipment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019		Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	€ 2,015	[1]	€ 2,082
Balance, December 31,	2,317		2,015	[1]
Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	3,160		2,845
Acquired	7,268		0
Additions	87		313
Disposals	(3)		(2)
Derecognition of right-of-use assets	(7,069)
Reclassifications	0		0
Currency translation	109		4
Balance, December 31,	4,821		3,160
Accumulated depreciation and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	1,145		763
Additions	1,960		385
Disposals	2		(3)
Derecognition of right-of-use assets	(603)
Impairment	0		0
Balance, December 31,	2,504		1,145
Leasehold improvement
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	127		186
Balance, December 31,	69		127
Leasehold improvement | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	304		304
Acquired	56		0
Additions	0		0
Disposals	0		0
Derecognition of right-of-use assets	0
Reclassifications	0		0
Currency translation	1		0
Balance, December 31,	361		304
Leasehold improvement | Accumulated depreciation and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	177		118
Additions	115		59
Disposals	0		0
Derecognition of right-of-use assets	0
Impairment	0		0
Balance, December 31,	292		177
Other and office equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	1,884		373
Balance, December 31,	1,445		1,884
Other and office equipment | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	2,852		1,018
Acquired	240		0
Additions	87		309
Disposals	(3)		(2)
Derecognition of right-of-use assets	0
Reclassifications	4		1,523
Currency translation	5		4
Balance, December 31,	3,191		2,852
Other and office equipment | Accumulated depreciation and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	968		645
Additions	776		326
Disposals	2		(3)
Derecognition of right-of-use assets	0
Impairment	0		0
Balance, December 31,	1,746		968
Property, plant and equipment under construction
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	4		1,523
Balance, December 31,	0		4
Property, plant and equipment under construction | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	4		1,523
Acquired	0		0
Additions	0		4
Disposals	0		0
Derecognition of right-of-use assets	0
Reclassifications	(4)		(1,523)
Currency translation	0		0
Balance, December 31,	0		4
Property, plant and equipment under construction | Accumulated depreciation and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	0		0
Additions	0		0
Disposals	0		0
Derecognition of right-of-use assets	0
Impairment	0		0
Balance, December 31,	0		0
Right-of-use assets
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	0		0
Balance, December 31,	803		0
Right-of-use assets | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	0		0
Acquired	6,972		0
Additions	0		0
Disposals	0		0
Derecognition of right-of-use assets	(7,069)
Reclassifications	0		0
Currency translation	103		0
Balance, December 31,	1,269		0
Right-of-use assets | Accumulated depreciation and impairment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, January 1,	0		0
Additions	1,069		0
Disposals	0		0
Derecognition of right-of-use assets	(603)
Impairment	0		0
Balance, December 31,	466		€ 0
IFRS 16 | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Additions	1,263
IFRS 16 | Leasehold improvement | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Additions	0
IFRS 16 | Other and office equipment | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Additions	0
IFRS 16 | Property, plant and equipment under construction | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Additions	0
IFRS 16 | Right-of-use assets | Purchase costs
Disclosure of detailed information about property, plant and equipment [line items]
Additions	€ 1,263
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_5

Notes on the Consolidated Balance Sheet - Overview of the Groups trade receivables (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Consolidated Balance Sheet [Abstract]
Trade receivables (gross)	€ 6,066	€ 3,581
Allowance for bad debt	(258)	(607)
- thereof non-current	0	0
- thereof current	5,808	2,974	[1]	€ 3,242
Total trade receivables	€ 5,808	€ 2,974
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_6

Notes on the Consolidated Balance Sheet - Other financial assets (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Consolidated Balance Sheet [Abstract]
Lease receivables (gross)	€ 7,612	€ 0
Allowance for credit losses	(266)	0
Total lease receivables	7,346	0
Deposits	1,339	320
Other receivables	1,573	618
- thereof non-current	7,040	24
- thereof current	3,218	914	[1]
Other financial assets	€ 10,258	€ 938
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_7

Notes on the Consolidated Balance Sheet - Other assets (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Consolidated Balance Sheet [Abstract]
Prepaid expenses	€ 2,966	€ 2,170
VAT receivables and deposits	103	820
Receivables against tax authorities	0	237
Other receivables and assets	67	92
- thereof non-current	251	271
- thereof current	2,885	3,048	[1]
Other assets	€ 3,136	€ 3,319
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_8

Notes on the Consolidated Balance Sheet - Reconciliation of Other Provisions (Details) € in Thousands	12 Months Ended
	Dec. 31, 2019EUR (€)
Reconciliation of changes in other provisions [abstract]
Balance - January 1	€ 321
- thereof non-current	16	[1]
- thereof current	305	[1]
Acquired	508
Utilization	0
Release	(78)
Addition	1,307
Reclassifications	0
Discounting effects	0
Currency translation	6
Balance - December 31	2,064
- thereof non-current	17
- thereof current	2,047
Sales Tax provisions
Reconciliation of changes in other provisions [abstract]
Balance - January 1	282
- thereof non-current	0
- thereof current	282
Acquired	508
Utilization	0
Release	(55)
Addition	1,151
Reclassifications	0
Discounting effects	0
Currency translation	6
Balance - December 31	1,892
- thereof non-current	0
- thereof current	1,892
Other provisions
Reconciliation of changes in other provisions [abstract]
Balance - January 1	39
- thereof non-current	16
- thereof current	23
Acquired	0
Utilization	0
Release	(23)
Addition	156
Reclassifications	0
Discounting effects	0
Currency translation	0
Balance - December 31	172
- thereof non-current	17
- thereof current	€ 155
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Bal_9

Notes on the Consolidated Balance Sheet - Reconciliation of Other Financial Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Consolidated Balance Sheet [Abstract]
Payroll liabilities	€ 2,908	€ 49
Lease liabilities	7,670	0
Other liabilities	11,018	883
- thereof non-current	7,167	54	[1]
- thereof current	14,429	878	[1]
Other financial liabilities	€ 21,596	€ 932
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Ba_10

Notes on the Consolidated Balance Sheet - Reconciliation of Other Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Consolidated Balance Sheet [Abstract]
VAT payables	€ 1,319	€ 590
Payroll liabilities	1,197	953
Other tax liabilities	445	276
- thereof non-current	0	0
- thereof current	2,961	1,819
Total other liabilities	€ 2,961	€ 1,819	[1]
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Ba_11

Notes on the Consolidated Balance Sheet - Maturity structure of contract liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Consolidated Balance Sheet [Abstract]
Non-current contract liabilities	€ 4	€ 5	[1]
Current contract liabilities	36,840	20,108	[1]	€ 19,241
Total contract liabilities	€ 36,844	€ 20,113
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.

Notes on the Consolidated Ba_12

Notes on the Consolidated Balance Sheet - Schedule of lease payables (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payables	€ 8,274	€ 2,261
Lease liabilities	7,670	0
Current	1,731
Non-current	5,939
Less than one year
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payables	1,962	1,225
One to three years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payables	3,492	1,003
Three to five years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payables	2,820	33
More than five years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payables	€ 0	€ 0

Notes on the Consolidated Ba_13

Notes on the Consolidated Balance Sheet - Schedule of lease receivables (Details) € in Thousands	Dec. 31, 2019EUR (€)
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	€ 8,265
Unearned interest income	653
Net investment in the sublease	7,612
Less than one year
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	1,646
One to two years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	1,696
Two to three years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	1,747
Three to four years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	1,799
Four to five years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	1,377
More than five years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease receivable	€ 0

Notes on the Consolidated Ba_14

Notes on the Consolidated Balance Sheet (Detail Textuals) € / shares in Units, € in Thousands	Oct. 31, 2019	Jul. 19, 2019shares	Jul. 01, 2019EUR (€)shares	Jul. 01, 2019USD ($)	Jun. 19, 2019shares	Jan. 01, 2019EUR (€)contract	Mar. 28, 2018EUR (€)	Mar. 15, 2018EUR (€)	Jun. 30, 2019shares€ / shares	Dec. 31, 2019EUR (€)contractshares	Dec. 31, 2018EUR (€)		Dec. 31, 2017EUR (€)		Dec. 31, 2019USD ($)shares	Jul. 02, 2019shares	Jul. 01, 2019USD ($)shares	Oct. 31, 2018	Dec. 31, 2016EUR (€)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Unused tax losses for which deferred tax asset recognised										€ 18,833
Intangible assets										278,862	€ 33,015	[1]	€ 35,136
Goodwill										€ 158,228	20,804	[1]
Period over which management has projected cash flows										next five years
EBITDA, increase (decrease), percentage										(5.00%)
TV growth rate, increase (decrease), percentage										0.50%
TV growth rate, percentage										0.00%
Additions to right-of-use assets										€ 8,338
Number of operating lease contracts | contract						2				3
Cash and cash equivalents										€ 15,450	11,095	[1],[2]	8,214	[2]					€ 8,064	[2]
Equity										142,120	16,915	[1],[3]	17,760	[3]					(24,968)	[3]
Issue of equity										€ 352	488		29,499
Increase (decrease) in shares issued | shares										2,661,386
Number of ordinary shares outstanding | shares										2,605,689
Other provisions										€ 2,064	321
Reclassifications										0
Lease liabilities recognized on January 1, 2019										7,670	0
Payables on social security and taxes other than income tax										62	68
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities										16,731
Revenue that was included in contract liability balance at beginning of period										20,108
Depreciation, right-of-use assets										1,069
Income from subleasing right-of-use assets										15	0
Interest expense on lease liabilities										154
Cash flows from (used in) operations										14,983	8,899	[2]	(671)	[2]
Cash flows from (used in) financing activities										80,610	(2,309)	[2]	(885)	[2]
Property, plant and equipment										€ 2,317	2,015	[1]	2,082
Samadhi SAS
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Growth rate used to extrapolate cash flow projections																		(10.00%)
Cash generating units, Zoosk
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Long-Term Earnings Before Interest, Tax, Depreciation and Amortization Margins, Percentage	19.70%									17.70%
Growth rate used to extrapolate cash flow projections	0.50%
Amount by which unit's recoverable amount exceeds its carrying amount										€ 20,086
Amount by which unit's recoverable amount exceeds its carrying amount, percentage										9.00%
EBITDA, increase (decrease), percentage										(2.00%)
Cash generating units, Christian Networks
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Growth rate used to extrapolate cash flow projections	0.50%																	3.00%
Cash generating units, Jdate USA
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Growth rate used to extrapolate cash flow projections	0.50%																	2.00%
Cash generating units, Jdate Israel
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Growth rate used to extrapolate cash flow projections	0.50%																	1.50%
Cash generating units, JSwipe
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Long-Term Earnings Before Interest, Tax, Depreciation and Amortization Margins, Percentage										56.20%
Growth rate used to extrapolate cash flow projections	1.00%																	1.50%
Cash generating units, Other Networks
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Growth rate used to extrapolate cash flow projections	0.50%																	0.50%
Brands and trademarks | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										€ 101,523	4,894		4,917
Licenses and domains | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										€ 160	209		128
Software
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Useful life measured as period of time, intangible assets other than goodwill										1 year
Software | Internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										€ 5,040	2,221		3,503
Software | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										94	23		0
Other intangible assets | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										10,658	1,173		2,314
Intangible assets under development | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										3,159	3,691		1,090
Goodwill | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										158,228	20,804		23,184
Purchase costs
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										245,340	0
Intangible assets										294,962	42,676		38,926
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Property, plant and equipment										4,821	3,160		2,845
Purchase costs | Brands and trademarks | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										96,431	0
Intangible assets										102,682	5,210		5,093
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Purchase costs | Licenses and domains | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										0	0
Intangible assets										347	347		232
Increase (decrease) through transfers, intangible assets and goodwill										0	14
Purchase costs | Software | Internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										0	0
Intangible assets										7,786	3,422		3,869
Increase (decrease) through transfers, intangible assets and goodwill										3,517	0
Purchase costs | Software | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										22	0
Intangible assets										125	24		0
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Purchase costs | Other intangible assets | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										13,257	0
Intangible assets										19,311	5,854		5,458
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Purchase costs | Intangible assets under development | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										0	0
Intangible assets										3,159	3,691		1,090
Increase (decrease) through transfers, intangible assets and goodwill										(3,517)	(14)
Purchase costs | Goodwill | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill recognized in merger										135,630	0
Intangible assets										161,552	24,128		23,184
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Accumulated depreciation and impairment
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										16,100	9,661		3,790
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										703	3,324
Property, plant and equipment										2,504	1,145		763
Accumulated depreciation and impairment | Brands and trademarks | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										1,159	316		176
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										703	0
Accumulated depreciation and impairment | Licenses and domains | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										187	138		104
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										0	0
Accumulated depreciation and impairment | Software | Internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										2,746	1,201		366
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										0	0
Accumulated depreciation and impairment | Software | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										31	1		0
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										0	0
Accumulated depreciation and impairment | Other intangible assets | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										8,653	4,681		3,144
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										0	0
Accumulated depreciation and impairment | Intangible assets under development | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										0	0		0
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										0	0
Accumulated depreciation and impairment | Goodwill | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets										3,324	3,324		0
Increase (decrease) through transfers, intangible assets and goodwill										0	0
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill										0	3,324
Other capital reserves
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity										183,405	49,383	[3]	48,901	[3]					0	[3]
Issue of equity										836	482		29,152
Subscribed capital
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity										2,662	1,317	[3]	1,317	[3]					25	[3]
Issue of equity										47	0		347
Treasury share reserves
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity										(56)	(18)	[3]	(24)	[3]					0	[3]
Issue of equity										€ (38)	6		0
Increase (decrease) in number of ordinary shares acquired | shares		41,867
Par value per share | € / shares									€ 1
Number of shares in entity held by entity or by its subsidiaries or associates | shares										55,697					55,697
Reserve of share-based payments
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Equity										€ 6,031	4,149	[3]	2,747	[3]					€ 2,259	[3]
Issue of equity										€ 0	€ 0		0
Increase (decrease) in shares issued | shares									4,652	46,519
Spark Networks Services Gmbh
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Notional amount								€ 5,850
Early termination fee								307
Interest costs incurred								€ 40
Type A Loans | Spark Networks Services Gmbh
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 | Spark Networks Services Gmbh
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%
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility			€ 110,000														$ 125,000,000
Discount rate			3.00%														3.00%
Debt discount			€ 3,170														$ 3,600,000
Facility fee payable			3,533	$ 4,010,000
Facility fee payable, transaction costs			2,747														3,118,000
Facility fee payable, initial commitment fee			€ 529														$ 600,000
Minimum liquidity threshold | $				$ 10,000,000
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement | First four quarters of loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt instrument, covenant, fixed charge coverage ratio			1.1														1.1
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement | Second four quarters of loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt instrument, covenant, fixed charge coverage ratio			1.2500000														1.2500000
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement | Remaining life of loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt instrument, covenant, fixed charge coverage ratio			1.4														1.4
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement | First quarter of loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt instrument, covenant, leverage ratio			3														3
Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement | Quarter ended Sept 2021 to maturity
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Debt instrument, covenant, leverage ratio			1.25														1.25
Term Loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Line of credit facility outstanding, amount			€ 11,447
Term Loan | One Hundred Twenty Million USD Senior Secured Term Loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility			€ 106,000														$ 120,000,000
Line of credit facility outstanding, amount										€ 101,000					$ 114,000,000
Commitment fee			0.50%	0.50%
Principal payment quarterly | $				$ 3,000,000
Financial liabilities at amortised cost										€ 96,000					$ 107,000,000
Revolving Credit Facilities | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Facility fee payable, transaction costs			€ 115														130,000
Facility fee payable, initial commitment fee			11														12,000
Facility fee payable, upfront fee			132														150,000
Revolving Credit Facilities | Five Million USD Senior Secured Revolving Credit Facility
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility			€ 4,000														$ 5,000,000
Commitment fee			0.75%	0.75%
Silicon Valley Bank Senior Facilities Agreement | Lines Of Credit
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Early termination fee							€ 56
Percentage of repaid principal amount							0.50%
Credit facility							€ 25,000
Term							4 years
Silicon Valley Bank Senior Facilities Agreement | Term Loan
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility							€ 15,000
Applicable margin											2.50%
Silicon Valley Bank Senior Facilities Agreement | Revolving Credit Facilities
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Credit facility							€ 10,000
Bottom of range | Lines Of Credit
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, interest rate										2.50%					2.50%
Top of range | Lines Of Credit
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, interest rate										3.00%					3.00%
Other provisions
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Other provisions										€ 172	€ 39
Reclassifications										0
Provision for state sales tax | United States
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Other provisions										1,892
IFRS 16
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Lease liabilities recognized on January 1, 2019						€ 1,317
Lessee's weighted average incremental borrowing rate applied to lease liabilities						2.79%
Cash flows from (used in) operations										1,008
Cash flows from (used in) financing activities										(1,008)
Property, plant and equipment						€ 1,300
Current financial liabilities						401
Non-current financial liabilities						€ 916
LIBOR | Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, adjustment to interest rate basis			8.00%														8.00%
Base Rate | Lines Of Credit | One Hundred Twenty Five Million USD Senior Secured Facilities Agreement
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings, adjustment to interest rate basis			7.00%														7.00%
Zoosk, Inc.
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill			€ 135,630
Number of instruments or interests issued or issuable | shares			12,980,000														12,980,000
Cash consideration holdback										9,187							$ 9,814,000
Expense relating to short-term leases for which recognition exemption has been used										234
Expense relating to leases of low-value assets for which recognition exemption has been used										3
Zoosk, Inc. | Provision for state sales tax | United States
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Other provisions										798
Zoosk, Inc. | IFRS 16
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Lessee's weighted average incremental borrowing rate applied to lease liabilities			3.50%														3.50%
Property, plant and equipment			€ 7,000
Current financial liabilities			1,200
Non-current financial liabilities			€ 5,800
Leased Office Space
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Lease liabilities recognized on January 1, 2019										6,751
Elite Connexion And Spark Networks Services GmbH
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Legal proceedings provision										150
Attorneys from city of santa monica and offices of district attorney
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Legal proceedings provision											502
Other Income
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Gains (losses) on lease commencement										€ 1,259	€ 0		€ 0
Weighted average cost of capital, measurement input | Samadhi SAS
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital																		0.100
Weighted average cost of capital, measurement input | Cash generating units, Zoosk
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.092
Weighted average cost of capital, measurement input | Cash generating units, Christian Networks
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.092																	0.094
Weighted average cost of capital, measurement input | Cash generating units, Jdate USA
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.092																	0.094
Weighted average cost of capital, measurement input | Cash generating units, Jdate Israel
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.103																	0.106
Weighted average cost of capital, measurement input | Cash generating units, JSwipe
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.092																	0.094
Weighted average cost of capital, measurement input | Cash generating units, Other Networks
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.092																	0.094
Weighted average cost of capital, measurement input, pre-tax [Member] | Cash generating units, Zoosk
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.123
Weighted average cost of capital, measurement input, pre-tax [Member] | Cash generating units, Christian Networks
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.124
Weighted average cost of capital, measurement input, pre-tax [Member] | Cash generating units, Jdate USA
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.122
Weighted average cost of capital, measurement input, pre-tax [Member] | Cash generating units, Jdate Israel
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.132
Weighted average cost of capital, measurement input, pre-tax [Member] | Cash generating units, JSwipe
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.122
Weighted average cost of capital, measurement input, pre-tax [Member] | Cash generating units, Other Networks
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average cost of capital	0.123
Minimum
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Useful life measured as period of time, intangible assets other than goodwill										1 year
Minimum | Brands and trademarks | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Remaining useful lives of intangible assets										17
Minimum | Licenses and domains | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Useful life measured as period of time, intangible assets other than goodwill										1 year
Minimum | Software | Internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Remaining useful lives of intangible assets										P2Y0M0D
Minimum | Other intangible assets | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Remaining useful lives of intangible assets										P1Y0M0D
Maximum
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Useful life measured as period of time, intangible assets other than goodwill										2 years
Maximum | Brands and trademarks | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Remaining useful lives of intangible assets										6
Maximum | Licenses and domains | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Useful life measured as period of time, intangible assets other than goodwill										4 years
Maximum | Software | Internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Remaining useful lives of intangible assets										P5Y0M0D
Maximum | Other intangible assets | Not internally generated
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Remaining useful lives of intangible assets										P4Y0M0D
Virtual Stock Option Plan Acceleration Program
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of share options satisfied by acceleration conditions in share-based payment arrangement (in shares) | shares					952,018
Number of share options purchased in share-based payment arrangement (in shares) | shares					315,526
Number of share options exercised in share-based payment arrangement (in shares) | shares					636,492
Par value per share | € / shares									€ 0.01
American Depository Share
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of share options exercised in share-based payment arrangement (in shares) | shares									46,519
Number of shares outstanding | shares										26,056,890					26,056,890
Number of shares issued | shares										26,056,890					26,056,890
American Depository Share | Reserve of share-based payments
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of shares issued | shares										465,190					465,190
American Depository Share | Zoosk, Inc.
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of instruments or interests issued or issuable | shares																12,980,000
Ordinary shares | Zoosk, Inc.
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of instruments or interests issued or issuable | shares																1,298,000
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[3]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Financial instruments and ris_3

Financial instruments and risk management - The carrying amounts and fair values of financial assets and financial liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 31,516	€ 15,007
Financial liabilities	117,435	13,057	€ 12,365
Borrowings
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	95,839	12,125	5,850
Borrowings | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	95,839	12,125
Borrowings | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	107,873	12,259
Other non-current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	7,167	54	0
Other non-current financial liabilities | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	7,167	54
Other non-current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Trade payables
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	25,873	10,166
Trade payables | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	25,873	10,166
Trade payables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Refund liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	98	135	0
Refund liabilities | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	98	135
Refund liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Deferred consideration payable
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	9,187	0
Deferred consideration payable | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	9,187
Deferred consideration payable | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Other liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	5,144	743	6,515
Other liabilities | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	5,144	743
Other liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Other current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	14,429	878	€ 6,515
Other current financial liabilities | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	14,429	878
Other current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Total financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	143,308	23,223
Total financial liabilities | At amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	143,308	23,223
Total financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	107,873	12,259
Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	31,516
Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Financial assets, at fair value		15,007
Deposits
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,036	21
Deposits | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	1,036	21
Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Other receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	6,004	3
Other receivables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	6,004	3
Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Other non-current financial assets - third parties
Disclosure of detailed information about financial instruments [line items]
Financial assets	7,040	24
Other non-current financial assets - third parties | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	7,040	24
Other non-current financial assets - third parties | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Trade receivables
Disclosure of detailed information about financial instruments [line items]
Financial assets	5,808	2,974
Trade receivables | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	5,808	2,974
Trade receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Deposits current
Disclosure of detailed information about financial instruments [line items]
Financial assets	303	299
Deposits current | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	303	299
Deposits current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Other receivables current
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,915	615
Other receivables current | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	2,915	615
Other receivables current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Other financial assets - third parties (current)
Disclosure of detailed information about financial instruments [line items]
Financial assets	3,218	914
Other financial assets - third parties (current) | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	3,218	914
Other financial assets - third parties (current) | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial assets	15,450	11,095
Cash and cash equivalents | Measured at amortized cost
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	15,450	11,095
Cash and cash equivalents | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Borrowings | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Other non-current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Trade payables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Refund liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Deferred consideration payable | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Level 1 | Other liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Other current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Total financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 1 | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Other non-current financial assets - third parties | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Trade receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Deposits current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Other receivables current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Other financial assets - third parties (current) | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 1 | Cash and cash equivalents | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Borrowings | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	107,873	12,259
Level 2 | Other non-current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 2 | Trade payables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 2 | Refund liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 2 | Deferred consideration payable | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Level 2 | Other liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 2 | Other current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 2 | Total financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	107,873	12,259
Level 2 | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Other non-current financial assets - third parties | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Trade receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Deposits current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Other receivables current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Other financial assets - third parties (current) | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 2 | Cash and cash equivalents | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Borrowings | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Other non-current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Trade payables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Refund liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Deferred consideration payable | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Level 3 | Other liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Other current financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Total financial liabilities | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Level 3 | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Deposits | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Other receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Other non-current financial assets - third parties | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Trade receivables | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Deposits current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Other receivables current | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Other financial assets - third parties (current) | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Level 3 | Cash and cash equivalents | Measured at fair value
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 0	€ 0

- Movements of financial liabil

- Movements of financial liabilities (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	€ 13,057	€ 12,365
Cash related changes from operating activities	(6,097)	(982)
Cash related changes from financing activities	80,745	518
Non-Cash related changes changes in interest expenses	6,595	450
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	1,317
Non-Cash related changes Zoosk liabilities assumed on acquisition date	8,717
Non-Cash related changes other changes	13,101	706
Financial liabilities	117,435	13,057
Borrowings
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	12,125	5,850
Cash related changes from operating activities	(5,737)	(423)
Cash related changes from financing activities	81,749	6,248
Non-Cash related changes changes in interest expenses	6,595	450
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	0
Non-Cash related changes Zoosk liabilities assumed on acquisition date	0
Non-Cash related changes other changes	1,107	0
Financial liabilities	95,839	12,125
Other non-current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	54	0
Cash related changes from operating activities	244	0
Cash related changes from financing activities	(490)	0
Non-Cash related changes changes in interest expenses	0	0
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	916
Non-Cash related changes Zoosk liabilities assumed on acquisition date	6,080
Non-Cash related changes other changes	363	54
Financial liabilities	7,167	54
Refund liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	135	0
Cash related changes from operating activities	0	0
Cash related changes from financing activities	0	0
Non-Cash related changes changes in interest expenses	0	0
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	0
Non-Cash related changes Zoosk liabilities assumed on acquisition date	0
Non-Cash related changes other changes	(37)	135
Financial liabilities	98	135
Deferred consideration payable
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0
Cash related changes from operating activities	0
Cash related changes from financing activities	0
Non-Cash related changes changes in interest expenses	0
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	0
Non-Cash related changes Zoosk liabilities assumed on acquisition date	0
Non-Cash related changes other changes	9,187
Financial liabilities	9,187	0
Other liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	743	6,515
Cash related changes from operating activities	(604)	(559)
Cash related changes from financing activities	(514)	(5,730)
Non-Cash related changes changes in interest expenses	0	0
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	401
Non-Cash related changes Zoosk liabilities assumed on acquisition date	2,637
Non-Cash related changes other changes	2,481	517
Financial liabilities	5,144	743
Other current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	878	6,515
Cash related changes from operating activities	(604)	(559)
Cash related changes from financing activities	(514)	(5,730)
Non-Cash related changes changes in interest expenses	0	0
Non-Cash related changes Adoption of IFRS 16 on January 1, 2019	401
Non-Cash related changes Zoosk liabilities assumed on acquisition date	2,637
Non-Cash related changes other changes	11,631	652
Financial liabilities	€ 14,429	€ 878

Financial instruments and ris_4

Financial instruments and risk management - Financial Assets that are either past due or impaired (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	€ 31,516	€ 15,007
Deposits
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	1,339	320
Lease receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	7,346
Other receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	1,573	618
Other financial assets
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	10,258	938
Trade receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	5,808	2,974
Financial asset
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	16,066	3,912
Thereof neither past due nor impaired | Deposits
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	1,339	320
Thereof neither past due nor impaired | Lease receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	7,346
Thereof neither past due nor impaired | Other receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	1,573	618
Thereof neither past due nor impaired | Other financial assets
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	10,258	938
Thereof neither past due nor impaired | Trade receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	5,808	2,367
Thereof neither past due nor impaired | Financial asset
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	16,066	3,305
Thereof past due as of the reporting date and impaired | Deposits
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	0	0
Thereof past due as of the reporting date and impaired | Lease receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	0
Thereof past due as of the reporting date and impaired | Other receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	0	0
Thereof past due as of the reporting date and impaired | Other financial assets
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	0	0
Thereof past due as of the reporting date and impaired | Trade receivables
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	0	607
Thereof past due as of the reporting date and impaired | Financial asset
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	€ 0	€ 607

Financial instruments and ris_5

Financial instruments and risk management - Disclosure of Impairment of Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets that are either past due or impaired [line items]
Balance	€ 607
Balance	258	€ 607
Trade receivables
Disclosure of financial assets that are either past due or impaired [line items]
Balance	607	774
Impairment loss recognized	(349)	(1,203)
Amounts written off		(1,370)
Balance	258	607
Lease receivables
Disclosure of financial assets that are either past due or impaired [line items]
Balance	0
Impairment loss recognized	(266)
Balance	€ 266	€ 0

Financial instruments and ris_6

Financial instruments and risk management - Exposure to liquidity risk (Details) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	€ 117,435	€ 13,057	€ 12,365
Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	95,839	12,125	5,850
Other non-current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	7,167	54	0
Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	25,873	10,166
Refund liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	98	135	0
Deferred consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	9,187	0
Other liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	5,144	743	€ 6,515
Liquidity risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	143,308	23,223
Liquidity risk | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	95,839	12,125
Liquidity risk | Other non-current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	7,167	54
Liquidity risk | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	25,873	10,166
Liquidity risk | Refund liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	99	135
Liquidity risk | Deferred consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	9,187
Liquidity risk | Other liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	5,143	743
Liquidity risk | Other current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	14,429	878
Liquidity risk | Aggregate contractual cash flow
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	179,305	23,223
Liquidity risk | Aggregate contractual cash flow | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	131,064	12,125
Liquidity risk | Aggregate contractual cash flow | Other non-current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	7,540	54
Liquidity risk | Aggregate contractual cash flow | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	25,873	10,166
Liquidity risk | Aggregate contractual cash flow | Refund liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	99	135
Liquidity risk | Aggregate contractual cash flow | Deferred consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	9,352
Liquidity risk | Aggregate contractual cash flow | Other liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	5,377	743
Liquidity risk | Aggregate contractual cash flow | Other current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	14,828	878
Liquidity risk | Not later than one year
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	61,200	14,794
Liquidity risk | Not later than one year | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	20,499	3,750
Liquidity risk | Not later than one year | Other non-current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | Not later than one year | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	25,873	10,166
Liquidity risk | Not later than one year | Refund liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	99	135
Liquidity risk | Not later than one year | Deferred consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	9,352
Liquidity risk | Not later than one year | Other liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	5,377	743
Liquidity risk | Not later than one year | Other current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	14,828	878
Liquidity risk | 1-5 years
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	118,105	8,429
Liquidity risk | 1-5 years | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	110,565	8,375
Liquidity risk | 1-5 years | Other non-current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	7,540	54
Liquidity risk | 1-5 years | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | 1-5 years | Refund liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | 1-5 years | Deferred consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
Liquidity risk | 1-5 years | Other liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | 1-5 years | Other current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years | Other non-current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years | Refund liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years | Deferred consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
Liquidity risk | More than 5 years | Other liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0	0
Liquidity risk | More than 5 years | Other current financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	€ 0	€ 0

Financial instruments and ris_7

Financial instruments and risk management - Exposure to currency risk (Details) - Currency risk - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
EUR
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	€ (2,358)	€ (14,125)
EUR | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	(12,125)
EUR | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(8,530)	(8,140)
EUR | Other financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(980)	(385)
EUR | Trade receivables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	2,019	1,773
EUR | Other financial assets
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	1,243	759
EUR | Cash and cash equivalents
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	3,890	3,993
USD
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(124,460)	5,350
USD | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(107,665)	0
USD | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(18,626)	(1,971)
USD | Other financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(23,174)	(627)
USD | Trade receivables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	3,963	985
USD | Other financial assets
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	9,942	196
USD | Cash and cash equivalents
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	11,100	6,767
GBP
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	460	140
GBP | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
GBP | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(457)	(210)
GBP | Other financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
GBP | Trade receivables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	102	132
GBP | Other financial assets
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
GBP | Cash and cash equivalents
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	815	218
AUD
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	503	364
AUD | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
AUD | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(12)	(54)
AUD | Other financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
AUD | Trade receivables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	100	154
AUD | Other financial assets
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
AUD | Cash and cash equivalents
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	415	264
CAD
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	404	582
CAD | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
CAD | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(289)	(13)
CAD | Other financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
CAD | Trade receivables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	113	147
CAD | Other financial assets
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
CAD | Cash and cash equivalents
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	580	448
ILS
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	131	2,050
ILS | Borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
ILS | Trade payables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	(73)	(124)
ILS | Other financial liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	0
ILS | Trade receivables
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	7	19
ILS | Other financial assets
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	0	19
ILS | Cash and cash equivalents
Disclosure of nature and extent of risks arising from financial instruments [line items]
Exposure to currency risk associated with instruments	€ 197	€ 2,136

Financial instruments and ris_8

Financial instruments and risk management - Sensitivity analysis (Details) - Currency risk - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
EUR
Disclosure of detailed information about financial instruments [line items]
Effects Of Foreign Exchange Rate Movement	0.00%	0.00%	0.00%
Effects Of Foreign Exchange Rate Profit Or Loss Strengthening	€ 0	€ 0	€ 0
Effects Of Foreign Exchange Rate Profit Or Loss Weakening	€ 0	€ 0	€ 0
USD
Disclosure of detailed information about financial instruments [line items]
Effects Of Foreign Exchange Rate Movement	2.00%	5.00%	12.00%
Effects Of Foreign Exchange Rate Profit Or Loss Strengthening	€ 2,348	€ (242)	€ (335)
Effects Of Foreign Exchange Rate Profit Or Loss Weakening	€ (2,348)	€ 242	€ 335
GBP
Disclosure of detailed information about financial instruments [line items]
Effects Of Foreign Exchange Rate Movement	5.00%	1.00%	4.00%
Effects Of Foreign Exchange Rate Profit Or Loss Strengthening	€ (22)	€ (1)	€ (3)
Effects Of Foreign Exchange Rate Profit Or Loss Weakening	€ 22	€ 1	€ 3
AUD
Disclosure of detailed information about financial instruments [line items]
Effects Of Foreign Exchange Rate Movement	1.00%	6.00%	5.00%
Effects Of Foreign Exchange Rate Profit Or Loss Strengthening	€ (7)	€ (21)	€ (10)
Effects Of Foreign Exchange Rate Profit Or Loss Weakening	€ 7	€ 21	€ 10
CAD
Disclosure of detailed information about financial instruments [line items]
Effects Of Foreign Exchange Rate Movement	6.00%	4.00%	6.00%
Effects Of Foreign Exchange Rate Profit Or Loss Strengthening	€ (26)	€ (22)	€ 2
Effects Of Foreign Exchange Rate Profit Or Loss Weakening	€ 26	€ 22	€ (2)
ILS
Disclosure of detailed information about financial instruments [line items]
Effects Of Foreign Exchange Rate Movement	10.00%	3.00%	3.00%
Effects Of Foreign Exchange Rate Profit Or Loss Strengthening	€ (13)	€ (66)	€ (76)
Effects Of Foreign Exchange Rate Profit Or Loss Weakening	€ 13	€ 66	€ 76

Financial instruments and ris_9

Financial instruments and risk management (Detail Textuals) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	[1],[2]	Dec. 31, 2017	[2]	Dec. 31, 2016	[2]
Disclosure of detailed information about financial instruments [abstract]
Cash and cash equivalents	€ 15,450	€ 11,095		€ 8,214		€ 8,064
Disclosure of financial assets [line items]
Percentage of change in interest rates	1.00%
Increase or decrease in equity due to change in interest rates	€ 599
Term Loan
Disclosure of financial assets [line items]
Increase or decrease in equity due to change in interest rates	541
Silicon Valley Bank Senior Facilities Agreement
Disclosure of financial assets [line items]
Increase or decrease in equity due to change in interest rates	58
Lease receivables
Disclosure of financial assets [line items]
Financial assets secured by cash collateral	€ 924
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Other Information - Components

Other Information - Components of managing director compensation (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Information [Abstract]
Short-term benefits	€ 1,536	€ 970	€ 693
Other employment benefits	0	0	0
Post-employment benefits	42	0	0
Share-based payments	1,432	5,120	1,522
Total compensation	€ 3,010	€ 6,090	€ 2,215

Other Information - Future mini

Other Information - Future minimum lease payments under non-cancellable operating lease agreements and future payments for contractual obligations (Details 1) - EUR (€) € in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum lease payments under non-cancellable operating lease	€ 13,124	€ 2,780
Less than one year
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum lease payments under non-cancellable operating lease	5,244	1,691
Between one and five years
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum lease payments under non-cancellable operating lease	7,880	1,089
More than five years
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum lease payments under non-cancellable operating lease	€ 0	€ 0

Other Information (Detail Textu

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

Jan. 21, 2020USD ($)shares$ / shares

Aug. 09, 2016USD ($)

Apr. 20, 2012EUR (€)

Sep. 30, 2019EUR (€)

Dec. 31, 2019EUR (€)

Dec. 31, 2018EUR (€)Agreement

Dec. 31, 2017EUR (€)€ / shares

Jan. 01, 2020EUR (€)

Jan. 01, 2020USD ($)

Dec. 31, 2017USD ($)

Aug. 31, 2016$ / sharesshares

Disclosure of transactions between related parties [line items]

Percentage of total numbers of options granted to vesting

0.25

Percentage of options to vest after vesting period

0.0625

Exercise price, share options granted | € / shares

€ 1,091

Share issue related cost

€ 21

Consideration paid (received)

0

€ 5,730

[1]

€ 0

[1]

Purchase agreement PEAK6

Disclosure of transactions between related parties [line items]

Number of share issued | shares

5,000,000

Share issued price per share | $ / shares

$ 1.55

Warrant issued to purchase number of common stock | shares

7,500,000

Exercise price of warrants or rights | $ / 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

Affinitas GmbH

Disclosure of transactions between related parties [line items]

Payments of other equity instruments

5,730

Affinitas GmbH | Affinitas and rocket internet se agreement

Disclosure of transactions between related parties [line items]

Number of agreements | Agreement

2

Professional fees for the services rendered

44

€ 25

36

Professional fees payable

0

0

Affinitas Phantom Share GmbH

Disclosure of transactions between related parties [line items]

Payments of other equity instruments

€ 1,641

Affinitas Phantom Share GmbH | eH Shareholder Loan

Disclosure of transactions between related parties [line items]

Cash advances and loans made to related parties

€ 213

Percentage of share held by Rocket Internet SE

6.00%

Rocket Khalil

Disclosure of transactions between related parties [line items]

Payments of other equity instruments

€ 1,377

David Khalil

Disclosure of transactions between related parties [line items]

Payments of other equity instruments

25

Stakeholders and officers of affinitas | Loan agreement

Disclosure of transactions between related parties [line items]

Amount of loan

0

0

Interest incurred on loan

0

127

508

MLLNNL LLC

Disclosure of transactions between related parties [line items]

Professional fees for the services rendered

357

313

Peak6 | Management services agreement peak6

Disclosure of transactions between related parties [line items]

Consideration for the termination of agreement

€ 2,000

$ 2,400

Attorneys from city of santa monica and offices of district attorney

Disclosure of transactions between related parties [line items]

Legal proceedings provision

€ 502

Elite Connexion And Spark Networks Services GmbH

Disclosure of transactions between related parties [line items]

Legal proceedings provision

150

Damages sought

€ 800

€ 800

Zoosk, Inc. | Major business combination

Disclosure of transactions between related parties [line items]

Cash transferred, final adjustment surplus

€ 451

$ 506

Long Term Incentive Plan

Disclosure of transactions between related parties [line items]

Number of share issued | shares

3,000,000

$4.88 | Long Term Incentive Plan | Commencement of share based arrangement | Chief Executive Officer

Disclosure of transactions between related parties [line items]

Number of share options granted in share-based payment arrangement | shares

833,000

Exercise price, share options granted | $ / shares

$ 4.88

$4.88 | Long Term Incentive Plan | Commencement of share based arrangement | General Counsel

Disclosure of transactions between related parties [line items]

Number of share options granted in share-based payment arrangement | shares

90,000

Potential lump sum payment for stock options | $

$ 1,500

Exercise price, share options granted | $ / shares

$ 4.88

$4.88 | Long Term Incentive Plan | Commencement of share based arrangement | Chief Financial Officer

Disclosure of transactions between related parties [line items]

Number of share options granted in share-based payment arrangement | shares

135,000

Exercise price, share options granted | $ / shares

$ 4.88

Zero-priced strike price | Long Term Incentive Plan

Disclosure of transactions between related parties [line items]

Number of share issued | shares

1,000,000

Zero-priced strike price | Long Term Incentive Plan | Commencement of share based arrangement | Chief Executive Officer

Disclosure of transactions between related parties [line items]

Number of share options granted in share-based payment arrangement | shares

449,000

Zero-priced strike price | Long Term Incentive Plan | Commencement of share based arrangement | General Counsel

Disclosure of transactions between related parties [line items]

Number of share options granted in share-based payment arrangement | shares

29,000

Zero-priced strike price | Long Term Incentive Plan | Commencement of share based arrangement | Chief Financial Officer

Disclosure of transactions between related parties [line items]

Number of share options granted in share-based payment arrangement | shares

43,000

[1]

(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Other Information - Correction

Other Information - Correction of Errors (Details) - EUR (€) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016	[2]
Disclosure Of Consolidated Balance Sheet [Abstract]
Non-current assets	€ 304,322	€ 45,807	[1]	€ 47,890
Deferred tax assets	15,767	10,482	[1]	10,649
Current assets	27,720	18,065	[1]	18,462
Trade receivables	5,808	2,974	[1]	3,242
Total Assets	332,042	63,872	[1]	66,352
Current liabilities	93,647	37,375	[1]	47,827
Current contract liabilities	36,840	20,108	[1]	19,241
Accumulated deficit	(54,317)	(38,650)	[1]	(34,298)
Shareholder's equity	142,120	16,915	[1],[2]	17,760	[2]	€ (24,968)
Total Shareholder's equity and liabilities	332,042	63,872	[1]	66,352
Disclosure Of Income Statement [Abstract]
Revenue	149,141	103,438	[3]	83,529	[3]
Gross profit	45,839	33,948	[3]	24,753	[3]
Operating loss	(9,814)	(2,111)	[3]	(7,223)	[3]
Tax expense (income)	3,590	(811)	[3]	720	[3]
Net loss	€ (15,174)	€ (3,880)	[3],[4]	€ (7,046)	[3],[4]
Net loss per share - basic and diluted	€ (7.68)	€ (2.99)		€ (30.63)
As previously reported
Disclosure Of Consolidated Balance Sheet [Abstract]
Non-current assets		€ 44,729		€ 47,148
Deferred tax assets		9,404		9,907
Current assets		18,133		22,034
Trade receivables		3,042		6,814
Total Assets		62,862		69,182
Current liabilities		33,871		48,940
Current contract liabilities		16,604		20,354
Accumulated deficit		(36,156)		(32,581)
Shareholder's equity		19,409		19,477
Total Shareholder's equity and liabilities		62,862		69,182
Disclosure Of Income Statement [Abstract]
Revenue		104,551		85,637
Gross profit		35,061		26,861
Operating loss		(998)		(5,115)
Tax expense (income)		(1,147)		84
Net loss		€ (3,103)		€ (5,574)
Net loss per share - basic and diluted		€ (2.39)		€ (24.23)
Adjustments
Disclosure Of Consolidated Balance Sheet [Abstract]
Non-current assets		€ 1,078		€ 742
Deferred tax assets		1,078		742
Current assets		(68)		(3,572)
Trade receivables		(68)		(3,572)
Total Assets		1,010		(2,830)
Current liabilities		3,504		(1,113)
Current contract liabilities		3,504		(1,113)
Accumulated deficit		(2,494)		(1,717)
Shareholder's equity		(2,494)		(1,717)
Total Shareholder's equity and liabilities		1,010		(2,830)
Disclosure Of Income Statement [Abstract]
Revenue		(1,113)		(2,108)
Gross profit		(1,113)		(2,108)
Operating loss		(1,113)		(2,108)
Tax expense (income)		336		636
Net loss		€ (777)		€ (1,472)
Net loss per share - basic and diluted		€ (0.60)		€ (6.40)
[1]	(1) Comparative figures for the year ended December 31, 2018 were restated for errors. For further information, see Note 8.4.
[2]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[3]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.
[4]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.

Other Information - Correctio_2

Other Information - Correction of Error by Geographic Location (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Consolidated Income Statement [Line Items]
Revenue	€ 149,141	€ 103,438	[1]	€ 83,529	[1]
Contribution margin	63,557	43,550		30,060
As previously reported
Consolidated Income Statement [Line Items]
Revenue		104,551		85,637
Contribution margin		44,663		32,168
Adjustments
Consolidated Income Statement [Line Items]
Revenue		(1,113)		(2,108)
Contribution margin		(1,113)		(2,108)
North America
Consolidated Income Statement [Line Items]
Revenue		48,105		23,919
Contribution margin		20,243		5,939
North America | As previously reported
Consolidated Income Statement [Line Items]
Revenue		48,470		24,574
Contribution margin		20,608		6,594
North America | Adjustments
Consolidated Income Statement [Line Items]
Revenue		(365)		(655)
Contribution margin		(365)		(655)
International
Consolidated Income Statement [Line Items]
Revenue	52,633	55,333		59,610
Contribution margin	€ 25,341	23,307		24,121
International | As previously reported
Consolidated Income Statement [Line Items]
Revenue		56,081		61,063
Contribution margin		24,055		25,574
International | Adjustments
Consolidated Income Statement [Line Items]
Revenue		(748)		(1,453)
Contribution margin		€ (748)		€ (1,453)
[1]	(1) Comparative figures for the years ended December 31, 2018 and 2017 were restated for errors. For further information, see Note 8.4.