Sono (SEVCD) 20-F 19 Apr 22 2021 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Entity Central Index Key	0001840416
Entity Registrant Name	Sono Group N.V.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	20-F
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	001-41066
Entity Incorporation, State or Country Code	2M
Entity Address, Address Line One	Waldmeisterstraße 76
Entity Address, Postal Zip Code	80935
Entity Address, City or Town	Munich
Entity Address, Country	DE
Title of 12(b) Security	Ordinary Shares, no par value
Trading Symbol	SEV
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	70,577,641
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Document Accounting Standard	International Financial Reporting Standards
Document Shell Company Report	false
Document Registration Statement	false
Auditor Name	PricewaterhouseCoopers GmbH
Auditor Location	Munich, Germany
Auditor Firm ID	1275
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	Waldmeisterstraße 76
Entity Address, Postal Zip Code	80935
Entity Address, City or Town	Munich
Entity Address, Country	DE
City Area Code	49
Local Phone Number	(0)89 4520 5818
Contact Personnel Name	Laurin Hahn / Jona Christians

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) and Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Revenue	€ 16	€ 0	€ 0
Cost of sales	(58)	0	0
Gross loss	(42)	0	0
Cost of research and development	(40,609)	(30,469)	(4,937)
Selling and distribution expenses	(3,220)	(9,100)	(2,135)
General and administrative expenses	(15,094)	(14,404)	(2,417)
Other operating income/expenses	(183)	(15)	220
Impairment losses on financial assets	(6)	(6)	0
Operating loss	(59,154)	(53,994)	(9,269)
Interest and similar income	0	2	0
Interest and similar expense	(4,781)	(2,040)	(702)
Loss before tax	(63,935)	(56,032)	(9,971)
Taxes on income	0	0	0
Deferred taxes on expense	(18)	0	0
Loss for the period	(63,953)	(56,032)	(9,971)
Other comprehensive income (loss) that will not reclassified to profit or loss	16	(21)	0
Total comprehensive loss for the period	€ (63,937)	€ (56,053)	€ (9,971)
Loss per share in EUR
Basic/diluted (in EUR per share)	€ (1.07)	€ (0.97)	€ (0.18)
Weighted average number of shares for calculation of earnings per share
Basic/diluted (in shares)	59,836,824	57,684,220	56,860,720

Consolidated Balance Sheet

Consolidated Balance Sheet - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Noncurrent assets
Intangible assets	€ 206	€ 16
Property, plant and equipment	1,484	2,102
Right-of-use assets	3,018	1,937
Other financial assets	91	41
Other non-financial assets	89	0
Total non-current assets	4,888	4,096
Current assets
Other financial assets	6,233	5,404
Other non-financial assets	3,236	579
Cash and cash equivalents	132,939	43,264
Total current assets	142,408	49,247
Total assets	147,296	53,343
Equity
Subscribed capital	8,735	6,468
Capital and other reserves	221,785	71,629
Accumulated deficit	(147,081)	(83,123)
Total equity	83,439	(5,026)
Noncurrent liabilities
Advance payments received from customers	44,756	38,972
Financial liabilities	6,353	5,335
Total non-current liabilities	51,109	44,307
Current liabilities
Financial liabilities	472	9,388
Trade and other payables	7,582	2,874
Other liabilities	2,492	1,689
Provisions	2,202	111
Total current liabilities	12,748	14,062
Total equity and liabilities	€ 147,296	€ 53,343

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - EUR (€) € in Thousands		Institutional investors [member]Issued capital [member]	[3]	Institutional investors [member]Capital reserve [member]	[3]	Institutional investors [member]Other reserves [member]	[3]	Institutional investors [member]Retained earnings [member]	[3]	Institutional investors [member]	[3]	IPO [member]Issued capital [member]	[4]	IPO [member]Capital reserve [member]	[4]	IPO [member]Other reserves [member]	[4]	IPO [member]Retained earnings [member]	[4]	IPO [member]	[4]	Issued capital [member]		Capital reserve [member]		Other reserves [member]		Retained earnings [member]		Total
Balance at Dec. 31, 2018																						€ 32		€ 3,302		€ 0		€ (17,120)		€ (13,786)
Statement Line Items [Line Items]
Loss for the period																								0		0		(9,971)		(9,971)
Contributions to equity	[1]																					2		5,187		0		0		5,189
Balance at Dec. 31, 2019																						34		8,489		0		(27,091)		(18,568)
Statement Line Items [Line Items]
Loss for the period																						0		0		0		(56,032)		(56,032)
Contributions to equity	[2]																					104		35,904		0		0		36,008
Capital contribution of the GmbH shares into the N.V.																						(34)		34		0		0		0
Share split																						1,835		(1,835)		0		0		0
Conversion high voting shares																						4,500		(4,500)		0		0		0
Settlement agreement																						29		1,398		0		0		1,427
Share-based compensation																						0		0		32,160		0		32,160
Fair Value Measurement Convertible Bond (OCI)																						0		0		(21)		0		(21)
Balance at Dec. 31, 2020																						6,468		39,490		32,139		(83,123)		(5,026)
Statement Line Items [Line Items]
Loss for the period																						0		0		0		(63,953)		(63,953)
Contributions to equity		€ 4		€ 1,479		€ 0		€ 0		€ 1,483		€ 690		€ 138,837		€ 0		€ 0		€ 139,527			[2]		[2]		[2]		[2]		[2]
Settlement agreement																						0		0		(250)		0		(250)
Share-based compensation																						0		0		1,981		0		1,981
Fair Value Measurement Convertible Bond (OCI)																						0		0		16		0		16
Issue of bonus shares																						1,529		(1,529)		0		0		0
Conversion of Convertible Bond (see note 7.8)																						44		9,617		5		(5)		9,661
Balance at Dec. 31, 2021																						€ 8,735		€ 187,894		€ 33,891		€ (147,080)		€ 83,439
[1]	transaction costs of kEUR 109 were deducted from capital reserve
[2]	transaction costs of kEUR 2,192 were deducted from capital reserve
[3]	transaction costs of kEUR 17 were deducted from capital reserve
[4]	transaction costs of kEUR 2,038 less deferred taxes of kEUR 9 were deducted from capital reserve

Consolidated Cash Flow Statemen

Consolidated Cash Flow Statements - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities
Loss for the period	€ (63,953)	€ (56,032)	€ (9,971)
Adjustments for:
Depreciation of property, plant and equipment	125	61	50
Impairment of property, plant and equipment	1,965	0	0
Depreciation of right-of-use assets	415	313	163
Amortization of intangible assets	34	11	11
Expenses(+) for share-based payment transactions	1,981	32,160	0
Other non-cash expenses(+)	112	346	0
Interest and similar income	0	(2)	0
Interest and similar expense	4,781	2,040	702
Movements in provisions	2,091	(526)	418
Decrease(+)/increase(-) in other assets	(3,760)	(5,766)	456
Increase(+)/decrease(-) in trade and other payables	5,218	322	(1,284)
Increase(+)/decrease(-) in advance payments received from customers	4,286	26,448	800
Interest paid	(436)	(561)	(120)
Net cash used in operating activities	(47,141)	(1,186)	(8,775)
Investing activities
Purchase of intangible assets	(223)	0	0
Purchase of property, plant and equipment	(1,429)	(42)	(1,139)
Net cash used in investing activities	(1,652)	(42)	(1,139)
Financing activities
Transaction cost on issue of shares	(2,825)	(2,192)
Proceeds from borrowings	0	10,657	3,710
Repayments of borrowings	(2,187)	(2,327)	0
Payment of principal portion of lease liabilities	(378)	(282)	(92)
Net cash from financing activities	138,562	44,085	8,806
Net increase (decrease) in cash and cash equivalents	89,769	42,857	(1,108)
Effect of currency translation on cash and cash equivalents	(94)	0	0
Cash and cash equivalents at the beginning of the financial year	43,264	407	1,515
Cash and cash equivalents at end of year	132,939	43,264	407
IPO [member]
Financing activities
Transaction cost on issue of shares	(2,690)	0	0
Proceeds from issue of shares	142,334	0	0
Institutional investors [member]
Financing activities
Transaction cost on issue of shares	(17)	(2,192)	(109)
Proceeds from issue of shares	€ 1,500	€ 38,229	€ 5,297

Note 1 - General Information

Note 1 - General Information	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of general information about financial statements [text block]	1. General information Sono Group N.V. (“Sono N.V.”) is registered in the business register (Netherlands Chamber of Commerce) and its corporate seat is in Amsterdam. The Company has its business exclusively in Germany as the management is located there and the business address is Waldmeisterstraße 76, 80935 80683568 Handelsregister Amtsgericht 224131. 76, 80935 January 2016 2022 second 2023. In November 2021, 15.00 30 November 16, 2021. November 17, 2021. November 19, 2021. For further details regarding equity transactions in 2021, 7.8

Note 2 - Basis of Preparation

Note 2 - Basis of Preparation	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of basis of preparation of financial statements [text block]	2. Basis of preparation The consolidated financial statements of Sono Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), and are presented in euro, which is also the Group’s functional currency. Unless otherwise stated, all amounts are presented in thousands of euros (“kEUR”). The consolidated financial statements as of December 31, 2021, April 19, 2022. In 2020, 2019. 2021, not two These consolidated financial statements are prepared on a historical cost basis under the going concern assumption which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The consolidated financial statements do not 1.25, 4.13.1 The significant accounting policies adopted in the preparation of these consolidated financial statements are described below. These accounting policies have been consistently applied to all years presented. The preparation of consolidated financial statements requires the use of certain accounting estimates. The areas that require a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed below. All figures shown are rounded, so minor discrepancies may The statements of income or loss were prepared using the cost of sales method. Standards issued but not Certain new accounting standards and interpretations have been published that are not December 31, 2021, not not Mandatory for fiscal years Improvements to IFRSs 2018–2020 January 1, 2022 IFRS 3 January 1, 2022 IAS 16 January 1, 2022 IAS 37 January 1, 2022 IFRS 17 January 1, 2023 IAS 1 January 1, 2023 IAS 1 January 1, 2023 IAS 8 January 1, 2023 IAS 12 January 1, 2023 IFRS 17 17 9 January 1, 2023 Standards adopted in 2021 Certain new accounting standards and interpretations have been adopted and their application is mandatory for the first December 31, 2021. not Amendments to IFRS 9, 39, 7, 4 16 2 December 31, 2021. no

Note 3 - Basis of Consolidation

Note 3 - Basis of Consolidation	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of basis of consolidation [text block]	3. Basis of consolidation The consolidated financial statements reflect the assets, liabilities and results of operations of Sono N.V. and its sole and wholly-owned subsidiary Sono Motors, over which Sono N.V. has control. Control over an entity exists when Sono N.V. 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 to direct the activities of the entity. Controlled subsidiaries are fully consolidated from the date on which control is transferred to Sono N.V. The fiscal year of both Group entities corresponds to the calendar year ending December 31. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Sono Group are eliminated upon consolidation. The assets and liabilities of both companies included in the consolidated financial statements are recognized in accordance with the uniform accounting policies used within the Sono Group. The consolidation process involves adjusting the items in the separate financial statements of the parent and its subsidiary and presenting them as if they were those of a single economic entity. Intercompany profits or losses are eliminated in Group noncurrent assets. Deferred taxes, if any, are recognized for consolidation adjustments, and deferred tax assets and liabilities are offset where taxes are levied by the same tax authority and have the same maturity.

Note 4 - Significant Accounting

Note 4 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	4. Significant accounting policies 4.1 Revenue Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance. Sono Group expects to recognize revenues also from the sale of the Sion electrical vehicle after the start of production in the second 2023. Sales are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Management has determined that Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers. A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct, i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract. Performance obligations may not not not Transaction prices do not 14 4.8 No not 4.2 Grants from government agencies and similar bodies Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific research and development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset. 4.3 Financial instruments Initial recognition A financial instrument is any contract that gives rise to a financial asset of one Offsetting of financial assets and financial liabilities Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does not no 4.3.1 Financial assets Initial measurement Sono Group’s financial assets include cash and cash equivalents, deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset not After the initial measurement, financial assets are subsequently classified into one > financial assets at fair value through profit or loss (FVTPL); > financial assets at fair value through other comprehensive income (FVOCI, debt instruments); > financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and > financial assets at amortized cost (AC). The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group holds a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments are held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount , are measured at AC. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Additionally, IFRS 9 not Financial assets that are equity instruments are measured at FVTPL, unless the Group exercises the policy choice to recognize changes in fair value through other comprehensive income (FVOCI). The gains and losses from the measurement of equity investments are never recycled to the income statement but instead reclassified to revenue reserves on disposal ( no Subsequent measurement Management has determined that, as of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test. Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss (interest and similar income/expense) when the asset is derecognized, modified or impaired. Changes in the loss allowance are recognized in profit or loss (other operating income/impairment losses on financial assets). Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized when Sono Group no Impairment IFRS 9 no For the calculation of impairment losses, IFRS 9 Under the general approach, financial assets are allocated to one three not 12 12 1 not 12 2 3, Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS 15 not 2 3 Sono Group generally presumes all financial assets that are 30 90 3 4.3.2 Financial liabilities Initial measurement Sono Group’s financial liabilities include lease liabilities, loans from shareholders and private investors, participation rights, and trade and other payables. Regarding lease liabilities, please refer to note 4.6.2 All financial liabilities in the scope of IFRS 9 not Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity. An embedded derivative in a hybrid contract, with a financial liability or non-financial host, is separated from the host and accounted for as a separate derivative if: the economic characteristics and risks are not not 9 one not no first 2020 Subsequent measurement The measurement of financial liabilities of Sono Group depends on their classification as follows: 1. Financial liabilities at FVTPL: As of December 31, 2021, no December 31, 2020, one 9.4.3.5. 2. Financial liabilities measured at amortized cost (FLAC): After initial recognition, these liabilities are measured at amortized cost using the EIR method. Gains and losses are recognized in profit or loss (interest and similar income/expense) when the liabilities are derecognized as well as in case of amortization using the EIR method. Amortization according to the EIR method is included in interest expenses in profit or loss. Amortized cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the EIR. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another one 4.4 Intangible assets 4.4.1 Internally generated intangible assets In accordance with IAS 38, Development costs for future series products and other internally generated intangible assets may 38.57 If the criteria for recognition of assets are not As of the end of the reporting period as well as in previous years, management has determined that the criteria for capitalization of development costs have not 4.4.2 Acquired intangible assets Acquired intangible assets are initially measured at cost and amortized over their useful life using the straight-line method. 4.4.3 Subsequent measurement Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. There were no 2021 Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset. Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized. Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table: Website Software Useful life (years) 3 - 4 1 - 5 4.5 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table: Equipment / Hardware Advance payments to technical equipment and Useful life (years) 3 - 13 - Impairment losses on property, plant and equipment are recognized in accordance with IAS 36 no no The recognition of impairment losses requires the prior identification of triggering events. For details on any impairments or reversals of earlier impairments in the reporting period, please refer to note 7.2 Property, plant and equipment are derecognized upon disposal or when no The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero. 4.6 Leases Applying IFRS 16, 4.6.1 Right-of-use assets Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS 36. 4.6.2 Lease liabilities At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do not not When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. 4.6.3 Short-term leases and leases of low-value assets Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of twelve not twelve 5 4.7 Cash and cash equivalents Cash and cash equivalents include PayPal accounts to the extent that these can be disposed of at short notice (regular rolling reserve), bank balances and money in transit with an original maturity of three 9. 4.8 Advance payments received from customers Advance payments received from customers are recognized at the time the cash is collected by Sono Group. As Sono Group will begin delivering its Sion electrical vehicles to customers after the start of production, which is currently expected in the second 2023, may 12 12 4.9 Provisions Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are not Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it. Provisions are discounted when the time value of money is material. As of December 31, 2021, 2020, no 4.10 Taxes 4.10.1 Current tax assets and liabilities Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period. 4.10.2 Deferred taxes Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases. Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not 1,000, 60% may 40% 1,000 Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets may not If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V. Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction. 4.10.3 Tax losses carried forward Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, may 4.13.6 4.11 Share-based payment Share-based payment transaction include: a) equity-settled share-based payment transactions, b) cash-settled share-based payment transactions, and c) transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments and are accounted for in accordance with IFRS 2. 4.11.1 Equity-settled For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the received services by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the goods or services as expenses and a corresponding increase in equity when the services are received. Vesting conditions, other than market conditions, are not If Sono Group and the supplier of services did not 4.11.2 Choice of settlement (Sono Group) For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has no not 4.11.1 Upon settlement: a) if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity, b) if Sono Group elects to settle by issuing equity instruments, no c) if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable. For further details, please refer to note 9.3. 4.12 Foreign currency translation For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. Foreign currency transactions are initially translated at the spot rate applicable between the functional currency and the foreign currency on the date of the transaction. Monetary assets and liabilities in foreign currencies are translated to the functional currency using the prevailing rate at the reporting date. Foreign currency exchange differences are recognized in profit or loss. 4.13 Significant accounting judgments, estimates and assumptions The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements. Management continually evaluates its judgments and estimates in relation to assets, liabilities, contingent liabilities, and expenses. Management bases its judgments and estimates on historical experience and on other various factors it believes to be reasonable under the circumstances, the result of which forms the basis of the carrying values of assets and liabilities that are not may may In the process of applying the accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements. 4.13.1 Going concern Management assessed Sono Group’s ability to continue as a going concern, evaluating whether there are conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern using all information available about the future, focusing on the twelve Historically, Sono Group has financed its operations primarily through capital raises and loans from shareholders and private investors (including its IPO in November 2021) In November 2021, SVC3 May 2023 ( 41 9.7 first 2023 second 2023 Sono Group’s financing plan shows substantial financing needs, including increased needs due to a change in its contract manufacturer (see note 9.7 second 2023. Sono Group’s forecasted cash required to fund investments and operations (excluding future financing plans and counter measures to be taken by management) indicates that the Group does not twelve 2022 There is no not twelve may 8.1.3 As discussed above, Sono Group will need to raise substantial additional capital to finance its future operations, which is not not 4.13.2 Remuneration based on shares (share-based payment) For equity-settled share-based payment transactions (see note 4.11 not may may not 9.3 4.13.3 Corona pandemic In 2020, 19 2021, may 19's 2020, 19 19 2022. 4.13.4 Russo-Ukrainian war In February 2022, 4.13.5 Sono Points Sono Motors has carried out several crowdfunding campaigns in which the Sion could be reserved against an advance payment received from customers of various amounts. With the reservation, the customer is entitled to the right to enter a contract for the purchase of the Sion. However, Sono Motors is not not not December 2020, December 15, 2020. three December 31, 2019) not According to current legal assessments, management concludes that Sono Points do not 4.13.6 Recoverability of deferred tax assets in relation to loss carryforwards Management has determined that these tax losses represent start-up losses as a result of establishing Sono Motors’ business. The tax losses can be carried forward indefinitely and have no not 2021. 1

Note 5 - Segment Information

Note 5 - Segment Information	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	5. Segment information An operating segment is defined as a component of an entity for which discrete financial information is available and whose operating results are regularly reviewed by management (chief operating decision maker within the meaning of IFRS 8 not one not For the distribution of revenues across products, please refer to note 6.1 2020: 2019: two ten 2020: 2019: 2020: 2019:

Note 6 - Disclosures to the Sta

Note 6 - Disclosures to the Statement of Income and Loss	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosures to the statement of income and loss [text block]	6. Disclosures to the consolidated statements of income or loss 6.1 Revenue and cost of goods sold Revenues in the amount of kEUR 11 ( 2020: - 2019: - 2020: - 2019: - first 2021. 2020: - 2019: - 2020: - 2019: - 20 - As of the reporting date and as of the end of the previous year, no - one 6.2 Cost of research and development The table below presents details on the cost of research and development: 2021 2020 2019 kEUR kEUR kEUR Development cost of prototypes 27,632 8,234 2,102 Personnel expenses 11,340 21,652 2,243 thereof related to the CSOP (IFRS 2) 1,137 17,723 - Software fees and subscriptions 506 91 44 Professional services 352 267 284 Depreciation and amortization 284 171 78 Other 495 54 186 40,609 30,469 4,937 There are no 2021 not not 9.3 6.3 Selling and distribution expenses The below table displays details included in selling and distribution expenses: 2021 2020 2019 kEUR kEUR kEUR Personnel expenses 1,764 8,490 1,582 thereof related to the CSOP (IFRS 2) - 6,949 - Professional services 704 171 103 Advertising 365 84 113 Other 387 355 337 3,220 9,100 2,135 The personnel expenses concern mainly employees responsible for marketing activities like roadshows, test rides and social media and (previous year only) the share of the employee participation program (Conversion Stock Option Program or CSOP) attributable to them (see note 9.3 6.4 General and administrative expenses The below table displays details included in general and administrative expenses: 2021 2020 2019 kEUR kEUR kEUR Professional services 7,030 4,830 670 Personnel expenses 4,574 9,148 1,325 thereof related to the CSOP (IFRS 2) 761 7,488 - Impairment 1,965 - - Expenses without sufficient supporting documentation - 21 70 Other 1,525 405 352 15,094 14,404 2,417 The personnel expenses concern mainly employees responsible for Finance, Human Resources, Business Development, Administration etc. and the share of the employee participation program (Conversion Stock Option Program or CSOP) attributable to them (see note 9.3 In 2021, 7.2 not 6.5 Additional information on the nature of expenses The below table displays the depreciation and amortization expenses as well as personnel expenses included in cost of research and development, selling and distribution costs and general and administrative expenses: 2021 2020 2019 kEUR kEUR kEUR Personnel expenses 17,678 39,291 5,151 thereof related to CSOP (IFRS 2) 1,898 32,160 - Depreciation and amortization 574 384 224 18,252 39,675 5,375 The decrease of personnel expenses (kEUR -21,613) is due to the equity-settled employee participation program in 2021 2021, 2021: 2020: 2019: not December 14, 2020 9.3 2021, not 6.6 Other operating income (expenses) Other operating income (kEUR 269, 2020: 2019: 2020: 2019: 2020: - 2019: - 2020: 2019: - In 2020, The government grants relate to a grant that Sono Motors received from the EU to promote the development of open-source hardware. Other operating expenses in the reporting year amount to kEUR 452 and result mainly from foreign exchange losses resulting from the conversion of a portion of the IPO proceeds from USD to EUR. In 2020, 2019: - 2019, no 6.7 Impairment losses on financial assets Impairment losses on financial assets (kEUR 6, 2020: 2019: - 7.7 8.1.2 6.8 Interest and similar income Interest and similar income (kEUR - 2020: 2019: - 6.9 Interest and similar expense Interest and similar expense (kEUR 4,781, 2020: 2019: 2020: 2019: 2020: 2019: 4.8 6.10 Tax on income and earnings Taxes on income kEUR -18 ( 2020: - 2019: - The below tables display the changes in deferred tax assets and liabilities: Dec 31, 2021 Dec. 31, 2020 Dec. 31, 2019 kEUR kEUR kEUR Deferred tax assets due to tax loss carryforwards 54 - - due to advance payments received from customers 1,163 670 221 due to lease liabilities 1,015 646 735 due to current provisions 101 - - due to current other non-financial assets 29 - - due to current financial liabilities 21 - - due to current other liabilities 14 - - due to cash & cash deposits 2 1 - due to current other financial assets 1 1 - due to prepaid expenses - 134 - Deferred tax assets 2,400 1,452 956 Deferred tax liabilities due to leases 995 639 737 due to cash & cash deposits 47 - - due to property, plant and equipment 45 10 8 due to noncurrent other non-financial assets 29 - - due to other noncurrent financial liabilities 22 112 12 Deferred tax liabilities 1,138 761 757 Non-recognition of deferred tax assets (1,262 ) (691 ) (199 ) Recognition of deferred tax assets 1,138 761 757 Deferred tax assets/liabilities, net - - - Given the loss history of Sono Motors, deferred tax assets are not December 31, 2020 December 31, 2021 Of the gross deferred tax assets, kEUR 314 as of December 31, 2021 ( December 31, 2021 ( There are no The amount of temporary differences on balance sheet positions for which no Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Advance payments received from customers 1,928 966 Lease liabilities 1,681 931 Current provisions 168 - Other non-financial assets 48 - Current financial liabilities 17 - Current other liabilities 23 - Cash & cash deposits 3 1 Other financial assets 19 2 Prepaid expenses - 193 3,887 2,093 Potential tax benefit at a total tax rate of 32,98 1,282 690 The amount of unused tax losses for which no Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Unused tax losses for which no deferred tax asset has been recognized (corporate tax) 111,950 51,316 Unused tax losses for which no deferred tax asset has been recognized (trade tax) 111,565 51,083 Potential tax benefit at a total tax rate of 32.98 36,858 16,885 As of December 31, 2021, December 31, 2021, - - The following table presents a numerical reconciliation of expected to effective income tax. 2021 2020 2019 kEUR kEUR kEUR Income (loss) before tax for the period (63,935 ) (56,032 ) (9,971 ) Expected income tax (income (-)/expense (+) at a tax rate of 32.98 (21,086 ) (18,479 ) (3,288 ) Reconciliation: Changes in unrecognized tax losses 20,061 8,254 3,164 Changes in deferred taxes on timing differences 1,261 690 199 MCN non-tax-deductible expenses 753 - - CSOP non-tax-deductible expenses 626 10,606 - Tax-deductible transaction costs (937 ) (723 ) (36 ) Non-tax-deductible expenses 37 9 27 Other (715 ) (357 ) (66 ) Effective income tax income for the period - - - *Mandatory Convertible Notes As Sono N.V. is also fully taxable in Munich, Germany, the tax rate in 2019, 2020 2021

Note 7 - Balance Sheet Disclosu

Note 7 - Balance Sheet Disclosures	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of balance sheet explanatory [text block]	7. Balance sheet disclosures 7.1 Intangible assets Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2021 43 - 43 Additions 2 222 224 Balance as of Dec. 31, 2021 45 222 267 Accumulated amortization Balance as of Jan. 1, 2021 27 - 27 Amortization 11 23 34 Balance as of Dec. 31, 2021 38 23 61 Carrying Amount as of Jan. 1, 2021 16 - 16 Carrying Amount as of Dec. 31, 2021 7 199 206 Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2020 43 - 43 Additions - - - Balance as of Dec. 31, 2020 43 - 43 Accumulated amortization Balance as of Jan. 1, 2020 16 - 16 Amortization 11 - 11 Balance as of Dec. 31, 2020 27 - 27 Carrying Amount as of Jan. 1, 2020 27 - 27 Carrying Amount as of Dec. 31, 2020 16 - 16 The amortization expenses for the acquired intangible assets amounting to kEUR 34 (previous year: kEUR 11) are included in research and development (kEUR 22, previous year: kEUR - - 7.2 Property, plant and equipment Equipment / Hardware Advance payments for technical equipment Total kEUR kEUR kEUR Acquisition or manufacturing costs Jan. 1, 2021 281 1,965 2,246 Additions 546 926 1,472 Reclassifications 221 (221 ) - Deductions - - - Impairment - (1,965 ) (1,965 ) Acquisition or manufacturing costs Dec. 31, 2021 1,048 705 1,753 Accumulated depreciation Jan. 1, 2021 144 - 144 Depreciation 125 - 125 Accumulated depreciation Dec. 31, 2021 269 - 269 Carrying Amount Jan. 1, 2021 137 1,965 2,102 Carrying Amount Dec. 31, 2021 779 705 1,484 Equipment / Hardware Advance payments to technical equipment Total kEUR kEUR kEUR Acquisition or manufacturing costs Jan. 1, 2020 239 2,313 2,552 Additions 42 - 42 Deductions - 348 348 Impairment - - - Acquisition or manufacturing costs Dec. 31, 2020 281 1,965 2,246 Accumulated depreciation Jan. 1, 2020 83 - 83 Depreciation 61 - 61 Accumulated depreciation Dec. 31, 2020 144 - 144 Carrying Amount Jan. 1, 2020 156 2,313 2,469 Carrying Amount Dec. 31, 2020 137 1,965 2,102 The depreciation expenses for property, plant and equipment amounting to kEUR 125 ( 2020: 61; 2019: 2020: 28; 2019: 2020: 15; 2019: 2020: 18; 2019: Additions to equipment and hardware in the amount of kEUR 254 as well as to advance payments in the amount of kEUR 634 refer to the equipment for the production of solar panels, which are currently located at the productional partner’s facilities but legally owned and economically controlled by Sono Group. The remaining additions to equipment and hardware refer mainly to office equipment and are associated with an increase of employees’ number. In the reporting period, Sono Group recognized an impairment of the advances paid in the amount of kEUR 1,965. The impairment loss of kEUR 1,965 included in the general and administrative expense relates to advance payments on assets intended for the tooling of batteries that had been recognized in 2020. no not 1 0. 7.3 Right-of-use assets Sono Motors leases buildings and warehouses at its headquarters in Munich and three The below table presents details on the lease agreements of Sono Motors: Buildings Cars Total kEUR kEUR kEUR Right-of-use assets on January 1, 2021 1,906 31 1,937 Additions to right-of-use assets 1,496 - 1,496 Depreciation of right-of-use assets 405 10 415 Right-of-use assets on December 31, 2021 2,997 21 3,018 Interest expense on lease liabilities 52 4 56 Expense relating to short-term leases - - - Total cash outflow for leases 423 12 435 Buildings Cars Total kEUR kEUR kEUR Right-of-use assets on January 1, 2020 2,211 24 2,235 Additions to right-of-use assets - 15 15 Depreciation of right-of-use assets 305 8 313 Right-of-use assets on December 31, 2020 1,906 31 1,937 Interest expense on lease liabilities 35 4 39 Expense relating to short-term leases - - - Total cash outflow for leases 311 12 323 Buildings Cars Total kEUR kEUR kEUR Right-of-use assets on January 1, 2019 - - - Additions to right-of-use assets 2,372 25 2,397 Depreciation of right-of-use assets 161 1 163 Right-of-use assets on December 31, 2019 2,211 24 2,235 Interest expense on lease liabilities 22 1 23 Expense relating to short-term leases 84 - 84 Total cash outflow for leases 271 5 276 The depreciation expenses for right-of-use assets amounting to kEUR 415 ( 2020: 2019: 2020: 2019: 2020r: 2019: 2020: 2019: At the end of the reporting period, Sono Group has lease commitments for short-term leases of kEUR 4 (previous year: kEUR - no not The below table presents the maturity profiles of future lease payments: kEUR < 1 year 1 to 5 years >5 years Buildings 488 1,988 810 Cars 15 12 - Total December 31, 2021 503 2,000 810 kEUR < 1 year 1 to 5 years >5 years Buildings 311 1,302 421 Cars 12 24 - Total December 31, 2020 323 1,326 421 The Group has entered several leasing agreements for buildings that offer an extension option. In all of these cases, Management has determined that the Group is reasonably certain to exercise the extension option. Therefore, the extension options were included in determining the carrying amounts of the lease liabilities and right-of-use assets for these buildings. Sono Group does not 7.4 Other noncurrent financial assets Other noncurrent financial assets as of December 31, 2021 ( 91; 8.1.2 7.5 Other current financial assets The below table displays information on financial instruments included in other current financial assets: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR PayPal reserve 6,000 4,655 Receivables from crowdfunding and deposits 169 179 Debtors creditors 26 539 Current trade receivables 20 - Current receivables (affiliated companies) 11 11 Other 7 20 Total 6,233 5,404 The PayPal reserve in 2021 February 2022, 12 7.6 Other current non-financial assets Other current non-financial assets as of December 31, 2021 ( 3,236; 7.7 Cash and cash equivalents Cash and cash equivalents include the following amounts: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Bank balances 132,947 43,266 Allowance for expected credit losses (8 ) (2 ) Total 132,939 43,264 For details on expected credit losses, please refer to note 8.1.2 7.8 Equity Total equity of Sono Group comprises subscribed capital, capital reserves, other reserves and accumulated deficit. The subscribed capital amounts to kEUR 8,735 (previous year: kEUR 6,468) and represents 73,577,641 (previous year: 35,803,197) fully paid-in member shares with a par value of EUR 0.06 (ordinary shares, previous year: EUR 0.06) and EUR 1.50 (high voting shares, previous year: EUR 1.50). Capital reserves include any amounts paid in by the owners that exceed the member shares’ par value. Other reserves include mainly effects from equity-settled stock-option. Accumulated deficit consists of losses from prior periods. In the reporting year, the following events with regard to equity took place: During the first 2021, two At the general meeting on November 8, 2021, 2020" Moreover, the shareholders agreed to extend the authorization of Sono Motors’ Management Board to issue shares in the Company's capital (irrespective of the class concerned) and/or to grant rights to subscribe for those shares up to the authorized share capital as included in the Company's articles of association from time to time and to limit and/or exclude pre-emption rights in relation thereto for a period of another five 18 November 16, 2021. In the IPO on November 17, 2021, 32, 2020. Upon the IPO, the mandatory convertible notes issued in 2020 7.10.1 The settlement payment conditional to one 7.10.1 Regarding changes in equity due to share-based compensation see note 9.3 In the previous year, the following events with regard to equity took place: At the general meeting on November 25, 2020, 7.10.2 For the reorganization of the structure of Sono Motors and Sono N.V. we refer to note 1 The capital increase resulting from the settlement agreement and the issuance of new shares (480,000 and 1,735,197 new shares, respectively) as well as the modification of the original liability amounting to kEUR 1,427 and kEUR 38,200 on December 10, 2020 ( 2021, not November 2021. 7.10.2 For the increase in the other reserves (kEUR 32,160) due to the new equity-settled employee participation program (Conversion Stock Option Program or CSOP), please see note 4.11 9.3 Under Dutch law, Sono Group’s authorized shared capital is the maximum capital that can be issued without amending the articles of association. As of December 31, 2020, 7.9 Advance payments received from customers Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Advance payments received from customers 44,756 38,972 44,756 38,972 Depending on the general terms and conditions, in some cases, a cancellation by the customer is possible in less than twelve may December 31, 2021, November 25, 2020, November 25, 2020, November 3, 2021, July 1, 2023, November 3, 2021, January 1, 2024, November 2020, December 1, 2019, January 20, 2020, December 31, 2022. may January 1, 2023, As of December 31, 2021, January 1, 2023, July 1, 2023, January 1, 2024. As of December 31, 2020, January 1, 2021, January 1, 2022, January 1, 2023, July 1, 2023. Sono Group expects to begin recognizing revenue from the sale of the car in the second 2023 The table below shows the changes in the advance payments received from customers: Balance as of Additions Repayment Net interest Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Advance payments received from customers 38,972 5,198 (912 ) 1,498 44,756 38,972 5,198 (912 ) 1,498 44,756 Balance as of Additions Repayment Net interest Balance as of Jan. 1, 2020 Dec. 31, 2020 KEUR kEUR kEUR kEUR kEUR Advance payments received from customers 11,164 30,565 (4,117 ) 1,360 38,972 11,164 30,565 (4,117 ) 1,360 38,972 7.10 Financial liabilities 7.10.1 Financial liabilities overview The below table shows the changes in loans and participation rights: Nominal amounts Loan Loan Loan Subordinated Manda-tory con-vertible Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2020** - 295 2,590 1,967 - 1,383 6,235 Addition 1,225 - - 2,795 6,800 - 10,820 Accrued interest 46 12 277 101 - - 435 Repayment - (107 ) (1,219 ) (1,731 ) - - (3,058 ) Conversion to equity - - (1,648 ) - - - (1,648 ) Dec. 31, 2020 1,271 200 - 3,131 6,800 1,383 12,784 Addition - - - - - - - Accrued interest 50 - - 174 - 52 276 Repayment (36 ) (200 ) - (805 ) - (1,435 ) (2,475 ) Conversion to equity - - - - (6,800 ) - (6,800 ) Dec. 31, 2021 1,285 - - 2,500 - - 3,785 * Shareholder transaction in 2020 ** including nominal interest accrued in previous periods if applicable Carrying amounts Loan Loan Loan 3* Subordinated Manda-tory convertible Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2020 - 295 2,583 2,026 - 1,346 6,250 Initial recognition 1,225 - - 2,714 6,800 - 10,739 Subsequent measurement 46 12 284 53 59 28 482 Derecognition - (107 ) (1,219 ) (1,731 ) - - (3,058 ) Conversion to equity - - (1,648 ) - - - (1,648 ) Dec. 31, 2020 1,271 200 - 3,062 6,859 1,374 12,766 Initial recognition - - - - - - - Subsequent measurement 14 - - 58 2,802 62 2,936 Derecognition - (200 ) - (655 ) - (1,436 ) (2,291 ) Conversion to equity - - - - (9,661 ) - (9,661 ) Dec. 31, 2021 1,285 - - 2,465 - - 3,750 * Shareholder transaction in 2020 Loan 1 Loan 1 nine December 2023. six Loan 2 Loan 2 two December 2020. not December 31, 2020, January 5, 2021. Loan 3 Loan 3 two November 2020, one five December 2020 one November 2021 second not first 7.11 Subordinated loans (crowdfunding) The crowdfunding loans consisted of several crowdfunding loans with interest rates of 6% p.a. and different terms, varying between less than one December 2020. Mandatory convertible notes In December 2020, November 2021, 1 7.8 Participation rights Between October 2018 November 2019, one October 18, 2018 December 31, 2019. December 31, 2020, one 7.10.2 Other noncurrent financial liabilities The below table displays details on items included in other noncurrent financial liabilities: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Loans and participation rights 3,718 3,665 Lease liabilities 2,635 1,669 6,353 5,335 For further details regarding the conditions of the other noncurrent financial liabilities, we refer to note 7.10.1 7.10.3 Current financial liabilities The below table displays details on items included in current financial liabilities: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Current other financial liabilities Loans and participation rights 31 2,240 Mandatory convertible notes - 6,859 Lease liabilities 441 289 472 9,388 For further details regarding the conditions of the other financial liabilities, we refer to note 7.10.1 7.11 Trade and other payables The below table displays details on items included in trade and other payables: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Trade payables 6,866 2,642 Other payables 715 232 7,582 2,874 Trade payables refer to purchased goods, assets and services. Other payables mainly refer to outstanding short-term employee benefits (kEUR 383) and second first 7.10.2 7.8 7.12 Current other liabilities The below table displays details on items included in other current liabilities: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Accruals and deferrals 2,011 1,463 Employee tax liabilities (wage and church tax) 372 146 Tax liabilities (VAT taxes and interest) 109 80 2,492 1,689 Accruals and deferrals as of December 31, 2021 7.13 Provisions The table below presents information on the movements and carrying amounts of provisions over the course of the reporting period. Balance as of Usage Reversals Additions Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Other provisions - - - 65 65 Personnel costs - - - - - Financial statements 111 (111 ) - 2,137 2,137 111 (111 ) - 2,202 2,202 Balance as of Usage Reversals Additions Balance as of Jan. 1, 2020 Dec. 31, 2020 KEUR kEUR kEUR kEUR kEUR Other provisions - - - - - Personnel costs 584 (584 ) - - - Financial statements 52 (46 ) - 105 111 636 (630 ) - 105 111 Provisions for financial statements include audit fees and advisory services for the preparation of financial statements in accordance with Form 20 In the reporting period, Sono Group cancelled a supplier contract related to the delivery of assets intended for the tooling of batteries, for which advance payments had been recognized in 2020. 7.2

Note 8 - Disclosure of Financia

Note 8 - Disclosure of Financial Instruments and Risk Management	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	8 Disclosure of financial instruments and risk management 8.1 Type and management of financial risks 8.1.1 General informatio Sono Group is exposed to certain financial risks with respect to its financial assets and liabilities and the transactions associated with its business model. These risks generally relate to credit risks, liquidity risks and market risks (especially interest rate risk and foreign exchange rate risk). The aim of risk management is to limit the potential negative impact on expected cash flows and take advantage of any opportunities that arise. 8.1.2 Credit risk Credit risk is managed by Sono Group’s finance department. Credit risk arises from cash and cash equivalents and other financial assets. To limit credit risk, cash deposits and investments are placed only with reputable financial institutions, based on a qualitative assessment by Sono Group’s finance department under consideration of the creditworthiness of the financial institutions. Consequently, the risk of default is considered to be low. For the reporting year and the previous year, there were no no 1 2 12 1 12 The table below reconciles the opening and ending balance for loss allowances for other current and noncurrent financial assets as well as cash and cash equivalents as of December 31: Total kEUR Opening loss allowance as at January 1, 2020 - Additions recognized in profit or loss during the period 6 Utilization - Closing loss allowance as at December 31, 2020 6 Opening loss allowance as at January 1, 2021 6 Additions recognized in profit or loss during the period 6 Utilization (2 ) Closing loss allowance as at December 31, 2021 10 The main driver of the increase in the loss allowance was the increase in exposure to credit risk for bank balances. The table below displays the gross carrying amount of other current and noncurrent financial assets as well as cash and cash equivalents by credit risk rating grades. Credit risk rating grade Gross carrying amount kEUR December 31, 2020 Risk class 1 48,715 December 31, 2021 Risk class 1 139,273 8.1.3 Liquidity risk Liquidity risk is the risk that Sono Group will encounter difficulty in meeting its obligations associated with financial liabilities that are settled by delivering cash or another financial asset. Sono Group mainly relies on equity financing from shareholders and private investors and participation rights. Although the IPO proceeds have served to increase the Group’s level of liquidity in 2021, may 7.9 As of the reporting date, Management concludes that Sono Group’s liquidity risk is high. Despite the successful IPO in November 2021, 4.13.1 Sono Group has established an appropriate approach to managing short-, medium- and long-term financing and liquidity requirements. It manages liquidity risks by holding appropriate reserves, as well as by monitoring forecasted and actual cash flows. To monitor the availability of liquidity, cash flow forecasts are developed on a regular basis. Based on these cash flow forecasts, a run rate, which displays the period Sono Motors is able to carry on its current operations without additional financing, is determined. As a safeguard for legal risks associated with liquidity issues, external legal advice has been sought in order to comply with German insolvency laws. The table below summarizes the maturity profile of Sono Group’s financial liabilities based on contractual undiscounted payments: Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 7,582 7,582 - - Loans and participation rights 3,749 186 4,134 - Lease liabilities 3,076 503 2,000 810 Mandatory convertible notes - - - - Total December 31, 2021 14,407 8,271 6,134 810 Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 2,874 2,874 - - Loans and participation rights 5,905 2,489 4,260 - Mandatory convertible notes 6,859 9,286 - - Lease liabilities 1,958 323 1,326 421 Total December 31, 2020 17,596 14,972 5,586 421 8.1.4 Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Sono Group’s exposure to the risk of changes in market interest rates relates primarily to cash and cash equivalents, as financial liabilities bear no 2020: 49; 2019: - 8.1.5 Currency risk Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group’s exposure to currency risk relates to the amount of cash received in the IPO and trade payables in a currency other than the functional currency of the Group, although supplier contracts have short payment terms. Management manages currency risk by closely monitoring account balances in foreign currencies and exchange rates to assess the exposure to currency risk on an ongoing basis and reacting accordingly if necessary. At the end of the reporting period, Sono Group had the following amounts of cash in foreign currencies. Cash December 31, 2021 December 31, 2020 k units kEUR k units kEUR USD 30,425 26,877 - - 26,877 - - At the end of the reporting period, Sono Group had the following trade payables in foreign currencies. Trade payables December 31, 2021 December 31, 2020 k units kEUR k units kEUR CNY 6,616 916 - - USD 144 127 - - SEK 120 12 - - GBP 1 2 - - 1,057 - - At the end of the reporting period and of the previous year, Sono Group had no trade and other receivables in foreign currencies. There were no Based on the respective exchange rates at the end of the reporting period, a hypothetical appreciation of the EUR compared to the foreign currencies of 10 EUR appreciation of 10 % December 31, 2021 December 31, 2020 kEUR kEUR USD (2,432 ) - CNY 83 - SEK 1 - GBP - - (2,348 ) - Based on the respective exchange rates at the end of the reporting period, a hypothetical depreciation of the EUR compared to the foreign currencies of 10 EUR depreciation of 10 % December 31, 2021 December 31, 2020 kEUR kEUR USD 2,972 - CNY (102 ) - SEK (1 ) - GBP - - 2,869 - 8.2 Capital management For the purpose of Sono Group’s capital management, capital includes share capital and all other equity reserves attributable to equity holders. The total amount of capital in the reporting year was kEUR 83,439 (previous year: kEUR -5,026). The primary objective of Sono Group’s capital management is to maximize shareholder value through investment in its development activities. Based on the current stage of the business cycle of Sono Motors’ products, the electric vehicle Sion, the Sono Digital App and Sono Solar, the Group relies almost exclusively on external financing until the start of production. For information on the capital raised in 2021, 7.8 8.3 Additional information on financial instruments 8.3.1 Offsetting of financial assets and liabilities Sono Motors neither applies offsetting in the balance sheet nor has any instruments that are subject to a legally enforceable master netting arrangement or a similar agreement. 8.3.2 Carrying amounts and fair values The table below displays information on fair value measurements, carrying amounts and categorization of financial instruments of Sono Group. December 31, 2021 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Security deposits 91 AC 89 2 Current financial assets Other financial assets Paypal reserve 6,000 AC n/a* n/a Receivables from crowdfunding and deposits 169 AC n/a* n/a Debtor creditors 26 AC n/a* n/a Current trade receivables 20 AC n/a* n/a Current trade receivables (affiliated companies) 11 AC n/a* n/a Other 7 AC n/a* n/a Cash and cash equivalents 132,939 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans and participation rights 3,718 FLAC 3,466 3 Lease liabilities 2,635 - - - Current financial liabilities Financial liabilities Loans and participation rights 31 FLAC n/a* n/a Lease liabilities 441 - - - Mandatory convertible notes - FVTPL - - Trade and other payables 7,582 FLAC n/a* n/a * The carrying amount approximately equals the fair value, thus no 7.29 December 31, 2020 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Deposits 41 AC 42 2 Current financial assets Other financial assets PayPal reserves 4,655 AC n/a* n/a Debtor creditors 539 AC n/a* n/a Receivables from crowdfunding and deposits 179 AC n/a* n/a Other 31 AC n/a* n/a Cash and cash equivalents 43,264 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans and participation rights 3,665 FLAC 3,308 3 Lease liabilities 1,669 - - - Current financial liabilities Financial liabilities Loans and participation rights 2,240 FLAC n/a* n/a Lease liabilities 289 - - - Mandatory convertible notes 6,859 FVTPL 6,859 3 Trade and other payables 2,874 FLAC n/a* n/a * The carrying amount approximately equals the fair value, thus no 7.29 The carrying amounts of each of the categories listed above as defined according to IFRS 9 Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Financial assets measured at amortized cost (AC) 139,263 48,709 Financial liabilities measured at amortized cost (FLAC) 11,331 8,779 Financial liabilities measured at fair value through profit or loss (FVTPL) - 6,859 All financial assets and liabilities for which the fair value is measured or disclosed in the consolidated financial statements are categorized according to the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: • Level 1 — Inputs • Level 2 — Inputs 1, • Level 3 — Inputs Due to their short-term nature, the carrying amounts of the cash and cash equivalents and other current financial assets and liabilities approximate their fair value. The fair value of noncurrent financial assets and liabilities is determined by applying the discounted cash flow method (valuation technique). In doing so, future cash flows resulting from the financial asset or liability are discounted using an interest rate derived from an estimated credit rating. In case of noncurrent financial assets, the counterparties are reputable financial institutions, thus credit risk has no 2 At the end of fiscal year 2021, 3 At the end of fiscal year 2021, 3 The finance department of Sono Group performs valuations including level 3 3 The main level 3 • Discount rates for financial liabilities reflect current market assessments of the time value of money and the risk specific to the liabilities. • Expected cash outflows are estimated based on contractual terms and the Management’s knowledge of probabilities of possible contractual payouts. The following table summarizes the quantitative information about significant unobservable inputs used in level 3 Description Fair value at Unobservable input Range of inputs Relationship of unobservable inputs to fair value Dec. 31, Dec. 31, Dec. 31, kEUR kEUR Mandatory convertible notes - 6,859 n/a n/a n/a Description Fair value at Unobservable input Range of inputs Relationship of unobservable inputs to fair value Dec. 31, Dec. 31, Dec. 31, kEUR kEUR Mandatory convertible notes 6,859 - Probability of an 'exit event' in the second quarter of 2021 50 % - 100% An increase of the probability to 100 % would increase FV by kEUR 2,170. (75%) A decrease of the probability to 50 % would decrease FV by kEUR - 2,170. The following table presents the changes in level 3 December 31, 2021 December 31, 2020: Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Balance at beginning of year 6,859 - New transactions - 6,800 Amount presented in other comprehensive income (OCI) (16 ) 21 Amount presented in profit or loss (interest and other expenses) 2,818 38 Payment for fractional shares - - Conversion to equity (9,661 ) - Transfer from OCI to accumulated deficit - Other comprehensive income (5 ) - Accumulated deficit 5 - Balance at end of year - 6,859 For the mandatory convertible notes, the cumulative change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability is kEUR 16 ( 2020: 21; 2019: 8.3.3 Income and expenses Total interest income and total interest expense are calculated by applying the EIR method to the gross carrying amount of financial assets and liabilities measured at amortized cost. Total interest income and expenses were as follows: 2021 2020 2019 kEUR kEUR kEUR Total interest expense for financial assets at amortized cost 156 43 1 Total interest expense for financial liabilities at amortized cost 319 560 287 The presented total interest expense for financial assets at amortized cost is included in other general and administrative expenses as it results from negative interest charges. The table below shows the net gains or losses of financial instruments by measurement categories: 2021 2020 2019 kEUR kEUR kEUR Net loss for financial assets at amortized cost 162 49 1 Net loss for financial liabilities at amortized cost 319 560 287 Net loss for financial liabilities at fair value through profit or loss 2,802 59 - Net losses for financial assets at amortized cost include changes in the loss allowance as well as losses from interest expenses due to negative interest charges. Net losses for financial liabilities at amortized cost include interest expenses. Net losses for financial liabilities at fair value through profit or loss include changes in the fair value measurement of mandatory convertible notes, including fair value changes due to own credit risk.

Note 9 - Other Disclosures

Note 9 - Other Disclosures	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of other disclosures [text block]	9 Other disclosures 9.1 Defined contribution plans (government-run pension plans) Sono Motors makes payments under defined contributions plans, related to government-run pension plans. In the financial year 2021, 2020: 491; 2019: 9.2 Government grants In fiscal year 2021, 2020: 68; 2019: no not The “OPEN_NEXT” grant is divided into pre-financing, interim and a final payment. The pre-financing amounts to kEUR 136 and was received by Sono Motors in two 2019 2020, 2021, one 2023. not 9.3 Remuneration based on shares (share-based payment) 9.3.1 Staff members and managers In the first 2018, two no third no not December 31, 2020. In December 2020, December 31, 2020, December 31, 2020. December 31, 2020. The table below shows the current status of the number of employees as of December 31, 2021: Cash-settled program Equity-settled program Staff members 1 85 Managers - 3 1 88 In November 2021, No expense and liability have been recognized for the one participant remaining in the cash-settled program because management does not not December 31, 2021. Management has determined that an IPO would constitute an ‘exit-event’ according to the CSOP. For all staff members as well as one December 31, 2021 ( December 31, 2020). one four December 31, 2021 Two managers in the CSOP have a vesting period of 36 months (service condition) for their granted share options, beginning at a contractually set date. If the employment of the managers with Sono Motors GmbH, Munich, Germany, ends during the vesting period, a pro rata exercisability of the share options might be granted, depending on contractually agreed good or bad leaver scenarios. After the vesting period all granted share options become exercisable. Other than that, there are no Sono N.V. initially measures the fair value of the received services by reference to the fair value of the equity instruments (share options) granted and the number of share options contractually agreed on with each participant. Sono N.V. recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. If Sono N.V. and the participant did not 86 two The following table illustrates the volume of the program, the weighted average fair value at grant date as well as the total expense of the period and the corresponding increase in equity: December 31, 2021 Number of options granted 1,805,100 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 1,898 Increase in equity (kEUR) 1,898 December 31, 2020 Number of options granted 1,805,100 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 32,160 Increase in equity (kEUR) 32,160 The following table illustrates the number of, and movements in, share options during the year: 2021 January 1, 2021 1,805,100 Granted - Forfeited - December 31, 2021 1,805,100 2020 January 1, 2020 - Granted 1,805,100 Forfeited - December 31, 2020 1,805,100 The exercise price of all share options will be EUR 0.06. The fair value of the share options for the equity-settled share-based transactions is measured using Black-Scholes Model and the following inputs: Input factor Weighted average share price (EUR) 22.01 Exercise price (EUR) 0.06 Expected volatility 75 % Option life (yrs.) 1.29 Expected dividends (EUR) 0.00 Risk-free interest rate (0.73 )% Lack of marketability discount 14.39 % The expected life of the share options is based on current expectations and is not may may not As of December 31, 2020, not not 9.3.2 Supervisory Board In November 2021, December 31, 2021, one November 25, 2021, February 22, 2022, one November 19, 2021, fourth fourth November 21, 2021 ( 2025 tenth November 19, 2021. four November 25, 2021 one December 31, 2021. no may December 31, 2021 Sono Group considers the RSU a transaction in which the terms of the arrangement provide Sono Group with a choice of settlement. Management determined that Sono Group does not Sono N.V. initially measures the fair value of the received services by reference to the fair value of the equity instruments (share options) granted and the number of share options contractually agreed on with member of the supervisory board. Sono N.V. recognizes the fair value of the services as expenses and a corresponding increase in equity when as the services are rendered by the members of the supervisory board during the vesting period, with a corresponding increase in equity. The following table illustrates the volume of the program, the weighted average fair value at measurement date as well as the total expense of the period and the corresponding increase in equity: December 31, 2021 Number of options granted 86,411 Weighted average fair value at measurement date (EUR) 14.74 Expense of the period (kEUR) 83 Increase in equity (kEUR) 83 For 2021 The following table illustrates the number of, and movements in, share options during the year: 2021 January 1, 2021 - Granted 86,411 Forfeited - December 31, 2021 86,411 The exercise price of all share options will be EUR 0.00. 9.4 Earnings per share Basic earnings per share is calculated by dividing earnings attributable to Sono N.V. shareholders by the weighted average number of ordinary and high voting shares outstanding during the reporting period. The high voting shares entitle the shareholders to additional voting rights, but not no Earnings per share 2021 2020 2019 EUR EUR EUR From continuing operations attributable to the ordinary equity holders of the company (1.07 ) (0.97 ) (0.18 ) (1.07 ) (0.97 ) (0.18 ) The capital increase and the IPO have resulted in an increase in the number of shares in the reporting year. Moreover, the weighted number of shares was adjusted retroactively in accordance with IAS 33.28 2021. 2020: 57,684,220; 2019: 2020 2019: The options granted under IFRS 2 not 9.3 9.5 Related parties Related parties of Sono Group include the following persons as well as their close family members: ● C-level Management ● Supervisory Board members Further, related parties of Sono Group also include the following entities: ● Sono Motors Management UG ● Sono Motors Investment UG Sono N.V. is not December 31, 2021. The below table displays the compensation of key management personnel: 2021 2020 2019 kEUR kEUR kEUR Short-term employee benefits 1,317 558 589 Share-based payments* 1,898 5,829 - Total compensation 3,215 6,387 589 * thereof kEUR 2,577 for key management personnel leaving in 2019 Some of the key management personnel do participate in the employee participation program. For details on this program, please refer to note 4.11 9.3 The table below displays loans and advance payments received from key management personnel and other related parties: 2021 2020 2019 kEUR kEUR kEUR Loans from key management personnel (subordinated crowdfunding loan II) 2 2 - Loans from other related parties - 199 191 2 201 191 Advance payments received from key management personnel* 47 52 - Total 49 253 191 * for which 10 For the terms and conditions of the subordinated crowdfunding loan II, we refer to note 7.10.2 The main shareholders of Sono N.V. have significant influence over Sono Motors Investment UG, Munich. Therefore, Sono Motors Investment UG is considered a related party. Sono Motors has received a loan amounting to kEUR 185 from Sono Motors Investment UG in 2019. December 31, 2020, December 31, 2020, not January 5, 2021. 9.6 Reconciliation of changes in liabilities arising from financing activities The statement of cash flows presents information on the cash flow from operating, financing and investing activities. In fiscal year 2021 7.3 Jan. 1, Cash Non-cash changes Dec. 31, EIR method Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 12,765 (2,187 ) 30 - (6,859 ) 3,749 Lease liabilities 1,958 (378 ) - 1,496 - 3,076 14,723 (2,565 ) 30 1,496 (6,859 ) 6,825 *including current and noncurrent financial liabilities Jan. 1, Cash Non-cash changes Dec. 31, EIR method Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 6,250 8,330 482 (650 ) (1,648 ) 12,765 Lease liabilities 2,228 (282 ) - 12 - 1,958 8,478 8,049 482 (638 ) (1,648 ) 14,723 *including current and noncurrent financial liabilities Jan. 1, Cash Non-cash changes Dec. 31, EIR Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 2,067 3,710 192 - 281 6,250 Lease liabilities - (92 ) - 2,320 - 2,228 2,067 3,618 192 2,320 281 8,478 The column “EIR method” includes both interest paid and non-cash interest expenses. In the reporting year, other non-cash changes include the transfer of the mandatory convertible notes to equity and the fair-value changes of the mandatory convertible notes. In fiscal year 2020, 7.10.1 9.7 Subsequent events 9.7.1 Production of Sion Sono Group intends to outsource the Sion’s production to Valmet Automotive in Uusikaupunki, Finland. As of the issuance date of the consolidated financial statements our arrangement with Valmet Automotive is of a preliminary and basic nature and various aspects of our commercial and legal relationship with Valmet Automotive, as well as details of the production of the Sion, will have to be clarified and stipulated in a finalized principal contractual framework with Valmet Automotive in advance of the production of our vehicles. The change to Valmet Automotive and the development of new production lines leads to a new estimated date for start of production. Accordingly Sono Motors currently projects that it will deliver its first second 2023. first 2023. four 2023, 9.7.2 New employees share-based payment program Sono Group plans to introduce a new, equity settled ESOP in the second 2022. The vesting period will go back to 2021. second 2022, no not second 2022.The There may Approval of these consolidated financial statements Munich, March 19, 2022 Sono Group N.V. Laurin Hahn Jona Christians Torsten Kiedel Thomas Hausch Markus Volmer

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Discloure of Significant Accounting Policies
Description of accounting policy for recognition of revenue [text block]	4.1 Revenue Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance. Sono Group expects to recognize revenues also from the sale of the Sion electrical vehicle after the start of production in the second 2023. Sales are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Management has determined that Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers. A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct, i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract. Performance obligations may not not not Transaction prices do not 14 4.8 No not
Description of accounting policy for government grants [text block]	4.2 Grants from government agencies and similar bodies Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific research and development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset.
Description of accounting policy for financial instruments [text block]	4.3 Financial instruments Initial recognition A financial instrument is any contract that gives rise to a financial asset of one Offsetting of financial assets and financial liabilities Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does not no
Description of accounting policy for financial assets [text block]	4.3.1 Financial assets Initial measurement Sono Group’s financial assets include cash and cash equivalents, deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset not After the initial measurement, financial assets are subsequently classified into one > financial assets at fair value through profit or loss (FVTPL); > financial assets at fair value through other comprehensive income (FVOCI, debt instruments); > financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and > financial assets at amortized cost (AC). The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group holds a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments are held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount , are measured at AC. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Additionally, IFRS 9 not Financial assets that are equity instruments are measured at FVTPL, unless the Group exercises the policy choice to recognize changes in fair value through other comprehensive income (FVOCI). The gains and losses from the measurement of equity investments are never recycled to the income statement but instead reclassified to revenue reserves on disposal ( no Subsequent measurement Management has determined that, as of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test. Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss (interest and similar income/expense) when the asset is derecognized, modified or impaired. Changes in the loss allowance are recognized in profit or loss (other operating income/impairment losses on financial assets). Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized when Sono Group no Impairment IFRS 9 no For the calculation of impairment losses, IFRS 9 Under the general approach, financial assets are allocated to one three not 12 12 1 not 12 2 3, Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS 15 not 2 3 Sono Group generally presumes all financial assets that are 30 90 3
Description of accounting policy for financial liabilities [text block]	4.3.2 Financial liabilities Initial measurement Sono Group’s financial liabilities include lease liabilities, loans from shareholders and private investors, participation rights, and trade and other payables. Regarding lease liabilities, please refer to note 4.6.2 All financial liabilities in the scope of IFRS 9 not Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity. An embedded derivative in a hybrid contract, with a financial liability or non-financial host, is separated from the host and accounted for as a separate derivative if: the economic characteristics and risks are not not 9 one not no first 2020 Subsequent measurement The measurement of financial liabilities of Sono Group depends on their classification as follows: 1. Financial liabilities at FVTPL: As of December 31, 2021, no December 31, 2020, one 9.4.3.5. 2. Financial liabilities measured at amortized cost (FLAC): After initial recognition, these liabilities are measured at amortized cost using the EIR method. Gains and losses are recognized in profit or loss (interest and similar income/expense) when the liabilities are derecognized as well as in case of amortization using the EIR method. Amortization according to the EIR method is included in interest expenses in profit or loss. Amortized cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the EIR. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another one
Description of accounting policy for intangible assets other than goodwill [text block]	4.4 Intangible assets 4.4.1 Internally generated intangible assets In accordance with IAS 38, Development costs for future series products and other internally generated intangible assets may 38.57 If the criteria for recognition of assets are not As of the end of the reporting period as well as in previous years, management has determined that the criteria for capitalization of development costs have not 4.4.2 Acquired intangible assets Acquired intangible assets are initially measured at cost and amortized over their useful life using the straight-line method. 4.4.3 Subsequent measurement Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. There were no 2021 Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset. Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized. Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table: Website Software Useful life (years) 3 - 4 1 - 5
Description of accounting policy for property, plant and equipment [text block]	4.5 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table: Equipment / Hardware Advance payments to technical equipment and Useful life (years) 3 - 13 - Impairment losses on property, plant and equipment are recognized in accordance with IAS 36 no no The recognition of impairment losses requires the prior identification of triggering events. For details on any impairments or reversals of earlier impairments in the reporting period, please refer to note 7.2 Property, plant and equipment are derecognized upon disposal or when no The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero.
Description of accounting policy for leases [text block]	4.6 Leases Applying IFRS 16, 4.6.1 Right-of-use assets Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS 36. 4.6.2 Lease liabilities At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do not not When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. 4.6.3 Short-term leases and leases of low-value assets Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of twelve not twelve 5
Description of accounting policy for determining components of cash and cash equivalents [text block]	4.7 Cash and cash equivalents Cash and cash equivalents include PayPal accounts to the extent that these can be disposed of at short notice (regular rolling reserve), bank balances and money in transit with an original maturity of three 9.
Description of accounting policy for advance payments received from customers [text block]	4.8 Advance payments received from customers Advance payments received from customers are recognized at the time the cash is collected by Sono Group. As Sono Group will begin delivering its Sion electrical vehicles to customers after the start of production, which is currently expected in the second 2023, may 12 12
Description of accounting policy for provisions [text block]	4.9 Provisions Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are not Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it. Provisions are discounted when the time value of money is material. As of December 31, 2021, 2020, no
Description of accounting policy for income tax [text block]	4.10 Taxes 4.10.1 Current tax assets and liabilities Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period. 4.10.2 Deferred taxes Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases. Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not 1,000, 60% may 40% 1,000 Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets may not If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V. Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction. 4.10.3 Tax losses carried forward Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, may 4.13.6
Description of accounting policy for share-based payment transactions [text block]	4.11 Share-based payment Share-based payment transaction include: a) equity-settled share-based payment transactions, b) cash-settled share-based payment transactions, and c) transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments and are accounted for in accordance with IFRS 2. 4.11.1 Equity-settled For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the received services by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the goods or services as expenses and a corresponding increase in equity when the services are received. Vesting conditions, other than market conditions, are not If Sono Group and the supplier of services did not 4.11.2 Choice of settlement (Sono Group) For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has no not 4.11.1 Upon settlement: a) if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity, b) if Sono Group elects to settle by issuing equity instruments, no c) if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable. For further details, please refer to note 9.3.
Description of accounting policy for foreign currency translation [text block]	4.12 Foreign currency translation For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. Foreign currency transactions are initially translated at the spot rate applicable between the functional currency and the foreign currency on the date of the transaction. Monetary assets and liabilities in foreign currencies are translated to the functional currency using the prevailing rate at the reporting date. Foreign currency exchange differences are recognized in profit or loss.
Description of accounting policy for significant accounting judgements, estimated and assumptions [text block]	4.13 Significant accounting judgments, estimates and assumptions The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements. Management continually evaluates its judgments and estimates in relation to assets, liabilities, contingent liabilities, and expenses. Management bases its judgments and estimates on historical experience and on other various factors it believes to be reasonable under the circumstances, the result of which forms the basis of the carrying values of assets and liabilities that are not may may In the process of applying the accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements.
Description of accounting policy for going concern [text block]	4.13.1 Going concern Management assessed Sono Group’s ability to continue as a going concern, evaluating whether there are conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern using all information available about the future, focusing on the twelve Historically, Sono Group has financed its operations primarily through capital raises and loans from shareholders and private investors (including its IPO in November 2021) In November 2021, SVC3 May 2023 ( 41 9.7 first 2023 second 2023 Sono Group’s financing plan shows substantial financing needs, including increased needs due to a change in its contract manufacturer (see note 9.7 second 2023. Sono Group’s forecasted cash required to fund investments and operations (excluding future financing plans and counter measures to be taken by management) indicates that the Group does not twelve 2022 There is no not twelve may 8.1.3 As discussed above, Sono Group will need to raise substantial additional capital to finance its future operations, which is not not 4.13.2 Remuneration based on shares (share-based payment) For equity-settled share-based payment transactions (see note 4.11 not may may not 9.3 4.13.3 Corona pandemic In 2020, 19 2021, may 19's 2020, 19 19 2022. 4.13.4 Russo-Ukrainian war In February 2022, 4.13.5 Sono Points Sono Motors has carried out several crowdfunding campaigns in which the Sion could be reserved against an advance payment received from customers of various amounts. With the reservation, the customer is entitled to the right to enter a contract for the purchase of the Sion. However, Sono Motors is not not not December 2020, December 15, 2020. three December 31, 2019) not According to current legal assessments, management concludes that Sono Points do not 4.13.6 Recoverability of deferred tax assets in relation to loss carryforwards Management has determined that these tax losses represent start-up losses as a result of establishing Sono Motors’ business. The tax losses can be carried forward indefinitely and have no not 2021. 1

Note 4 - Significant Accounti_2

Note 4 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of detailed information about intangible assets [text block]	Website Software Useful life (years) 3 - 4 1 - 5
Disclosure of detailed information about property, plant and equipment [text block]	Equipment / Hardware Advance payments to technical equipment and Useful life (years) 3 - 13 -

Note 6 - Disclosures to the S_2

Note 6 - Disclosures to the Statement of Income and Loss (Tables)	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of research and development expense [text block]	2021 2020 2019 kEUR kEUR kEUR Development cost of prototypes 27,632 8,234 2,102 Personnel expenses 11,340 21,652 2,243 thereof related to the CSOP (IFRS 2) 1,137 17,723 - Software fees and subscriptions 506 91 44 Professional services 352 267 284 Depreciation and amortization 284 171 78 Other 495 54 186 40,609 30,469 4,937
Disclosures of selling and distribution expenses explanatory [text block]	2021 2020 2019 kEUR kEUR kEUR Personnel expenses 1,764 8,490 1,582 thereof related to the CSOP (IFRS 2) - 6,949 - Professional services 704 171 103 Advertising 365 84 113 Other 387 355 337 3,220 9,100 2,135
Disclosure of genral and administrative expenses explantory [text block]	2021 2020 2019 kEUR kEUR kEUR Professional services 7,030 4,830 670 Personnel expenses 4,574 9,148 1,325 thereof related to the CSOP (IFRS 2) 761 7,488 - Impairment 1,965 - - Expenses without sufficient supporting documentation - 21 70 Other 1,525 405 352 15,094 14,404 2,417
Disclosure of additional information on nature of expenses [text block]	2021 2020 2019 kEUR kEUR kEUR Personnel expenses 17,678 39,291 5,151 thereof related to CSOP (IFRS 2) 1,898 32,160 - Depreciation and amortization 574 384 224 18,252 39,675 5,375
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	Dec 31, 2021 Dec. 31, 2020 Dec. 31, 2019 kEUR kEUR kEUR Deferred tax assets due to tax loss carryforwards 54 - - due to advance payments received from customers 1,163 670 221 due to lease liabilities 1,015 646 735 due to current provisions 101 - - due to current other non-financial assets 29 - - due to current financial liabilities 21 - - due to current other liabilities 14 - - due to cash & cash deposits 2 1 - due to current other financial assets 1 1 - due to prepaid expenses - 134 - Deferred tax assets 2,400 1,452 956 Deferred tax liabilities due to leases 995 639 737 due to cash & cash deposits 47 - - due to property, plant and equipment 45 10 8 due to noncurrent other non-financial assets 29 - - due to other noncurrent financial liabilities 22 112 12 Deferred tax liabilities 1,138 761 757 Non-recognition of deferred tax assets (1,262 ) (691 ) (199 ) Recognition of deferred tax assets 1,138 761 757 Deferred tax assets/liabilities, net - - -
Disclosure of deductible temporary differences for which no deferred tax assets is recognised [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Advance payments received from customers 1,928 966 Lease liabilities 1,681 931 Current provisions 168 - Other non-financial assets 48 - Current financial liabilities 17 - Current other liabilities 23 - Cash & cash deposits 3 1 Other financial assets 19 2 Prepaid expenses - 193 3,887 2,093 Potential tax benefit at a total tax rate of 32,98 1,282 690
Disclosure of unused tax losses for which no deferred tax assets recognized [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Unused tax losses for which no deferred tax asset has been recognized (corporate tax) 111,950 51,316 Unused tax losses for which no deferred tax asset has been recognized (trade tax) 111,565 51,083 Potential tax benefit at a total tax rate of 32.98 36,858 16,885
Disclosure of reconciliation of income tax explantory [text block]	2021 2020 2019 kEUR kEUR kEUR Income (loss) before tax for the period (63,935 ) (56,032 ) (9,971 ) Expected income tax (income (-)/expense (+) at a tax rate of 32.98 (21,086 ) (18,479 ) (3,288 ) Reconciliation: Changes in unrecognized tax losses 20,061 8,254 3,164 Changes in deferred taxes on timing differences 1,261 690 199 MCN non-tax-deductible expenses 753 - - CSOP non-tax-deductible expenses 626 10,606 - Tax-deductible transaction costs (937 ) (723 ) (36 ) Non-tax-deductible expenses 37 9 27 Other (715 ) (357 ) (66 ) Effective income tax income for the period - - -

Note 7 - Balance Sheet Disclo_2

Note 7 - Balance Sheet Disclosures (Tables)	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of intangible assets [text block]	Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2021 43 - 43 Additions 2 222 224 Balance as of Dec. 31, 2021 45 222 267 Accumulated amortization Balance as of Jan. 1, 2021 27 - 27 Amortization 11 23 34 Balance as of Dec. 31, 2021 38 23 61 Carrying Amount as of Jan. 1, 2021 16 - 16 Carrying Amount as of Dec. 31, 2021 7 199 206 Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2020 43 - 43 Additions - - - Balance as of Dec. 31, 2020 43 - 43 Accumulated amortization Balance as of Jan. 1, 2020 16 - 16 Amortization 11 - 11 Balance as of Dec. 31, 2020 27 - 27 Carrying Amount as of Jan. 1, 2020 27 - 27 Carrying Amount as of Dec. 31, 2020 16 - 16
Disclosure of property, plant and equipment [text block]	Equipment / Hardware Advance payments for technical equipment Total kEUR kEUR kEUR Acquisition or manufacturing costs Jan. 1, 2021 281 1,965 2,246 Additions 546 926 1,472 Reclassifications 221 (221 ) - Deductions - - - Impairment - (1,965 ) (1,965 ) Acquisition or manufacturing costs Dec. 31, 2021 1,048 705 1,753 Accumulated depreciation Jan. 1, 2021 144 - 144 Depreciation 125 - 125 Accumulated depreciation Dec. 31, 2021 269 - 269 Carrying Amount Jan. 1, 2021 137 1,965 2,102 Carrying Amount Dec. 31, 2021 779 705 1,484 Equipment / Hardware Advance payments to technical equipment Total kEUR kEUR kEUR Acquisition or manufacturing costs Jan. 1, 2020 239 2,313 2,552 Additions 42 - 42 Deductions - 348 348 Impairment - - - Acquisition or manufacturing costs Dec. 31, 2020 281 1,965 2,246 Accumulated depreciation Jan. 1, 2020 83 - 83 Depreciation 61 - 61 Accumulated depreciation Dec. 31, 2020 144 - 144 Carrying Amount Jan. 1, 2020 156 2,313 2,469 Carrying Amount Dec. 31, 2020 137 1,965 2,102
Disclosure of quantitative information about right-of-use assets [text block]	Buildings Cars Total kEUR kEUR kEUR Right-of-use assets on January 1, 2021 1,906 31 1,937 Additions to right-of-use assets 1,496 - 1,496 Depreciation of right-of-use assets 405 10 415 Right-of-use assets on December 31, 2021 2,997 21 3,018 Interest expense on lease liabilities 52 4 56 Expense relating to short-term leases - - - Total cash outflow for leases 423 12 435 Buildings Cars Total kEUR kEUR kEUR Right-of-use assets on January 1, 2020 2,211 24 2,235 Additions to right-of-use assets - 15 15 Depreciation of right-of-use assets 305 8 313 Right-of-use assets on December 31, 2020 1,906 31 1,937 Interest expense on lease liabilities 35 4 39 Expense relating to short-term leases - - - Total cash outflow for leases 311 12 323 Buildings Cars Total kEUR kEUR kEUR Right-of-use assets on January 1, 2019 - - - Additions to right-of-use assets 2,372 25 2,397 Depreciation of right-of-use assets 161 1 163 Right-of-use assets on December 31, 2019 2,211 24 2,235 Interest expense on lease liabilities 22 1 23 Expense relating to short-term leases 84 - 84 Total cash outflow for leases 271 5 276
Disclosure of lease prepayments [text block]	kEUR < 1 year 1 to 5 years >5 years Buildings 488 1,988 810 Cars 15 12 - Total December 31, 2021 503 2,000 810 kEUR < 1 year 1 to 5 years >5 years Buildings 311 1,302 421 Cars 12 24 - Total December 31, 2020 323 1,326 421
Disclosure of financial assets [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR PayPal reserve 6,000 4,655 Receivables from crowdfunding and deposits 169 179 Debtors creditors 26 539 Current trade receivables 20 - Current receivables (affiliated companies) 11 11 Other 7 20 Total 6,233 5,404
Disclosure of cash and cash equivalents [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Bank balances 132,947 43,266 Allowance for expected credit losses (8 ) (2 ) Total 132,939 43,264
Disclosure of advance payments received from customers [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Advance payments received from customers 44,756 38,972 44,756 38,972 Balance as of Additions Repayment Net interest Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Advance payments received from customers 38,972 5,198 (912 ) 1,498 44,756 38,972 5,198 (912 ) 1,498 44,756 Balance as of Additions Repayment Net interest Balance as of Jan. 1, 2020 Dec. 31, 2020 KEUR kEUR kEUR kEUR kEUR Advance payments received from customers 11,164 30,565 (4,117 ) 1,360 38,972 11,164 30,565 (4,117 ) 1,360 38,972
Disclosure of loans and participation rights [text block]	Nominal amounts Loan Loan Loan Subordinated Manda-tory con-vertible Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2020** - 295 2,590 1,967 - 1,383 6,235 Addition 1,225 - - 2,795 6,800 - 10,820 Accrued interest 46 12 277 101 - - 435 Repayment - (107 ) (1,219 ) (1,731 ) - - (3,058 ) Conversion to equity - - (1,648 ) - - - (1,648 ) Dec. 31, 2020 1,271 200 - 3,131 6,800 1,383 12,784 Addition - - - - - - - Accrued interest 50 - - 174 - 52 276 Repayment (36 ) (200 ) - (805 ) - (1,435 ) (2,475 ) Conversion to equity - - - - (6,800 ) - (6,800 ) Dec. 31, 2021 1,285 - - 2,500 - - 3,785 Carrying amounts Loan Loan Loan 3* Subordinated Manda-tory convertible Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2020 - 295 2,583 2,026 - 1,346 6,250 Initial recognition 1,225 - - 2,714 6,800 - 10,739 Subsequent measurement 46 12 284 53 59 28 482 Derecognition - (107 ) (1,219 ) (1,731 ) - - (3,058 ) Conversion to equity - - (1,648 ) - - - (1,648 ) Dec. 31, 2020 1,271 200 - 3,062 6,859 1,374 12,766 Initial recognition - - - - - - - Subsequent measurement 14 - - 58 2,802 62 2,936 Derecognition - (200 ) - (655 ) - (1,436 ) (2,291 ) Conversion to equity - - - - (9,661 ) - (9,661 ) Dec. 31, 2021 1,285 - - 2,465 - - 3,750
Disclosure of financial liabilities [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Loans and participation rights 3,718 3,665 Lease liabilities 2,635 1,669 6,353 5,335 Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Current other financial liabilities Loans and participation rights 31 2,240 Mandatory convertible notes - 6,859 Lease liabilities 441 289 472 9,388
Disclosure of trade and other payables [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Trade payables 6,866 2,642 Other payables 715 232 7,582 2,874
Disclosure of other current liabilities [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Accruals and deferrals 2,011 1,463 Employee tax liabilities (wage and church tax) 372 146 Tax liabilities (VAT taxes and interest) 109 80 2,492 1,689
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	Balance as of Usage Reversals Additions Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Other provisions - - - 65 65 Personnel costs - - - - - Financial statements 111 (111 ) - 2,137 2,137 111 (111 ) - 2,202 2,202 Balance as of Usage Reversals Additions Balance as of Jan. 1, 2020 Dec. 31, 2020 KEUR kEUR kEUR kEUR kEUR Other provisions - - - - - Personnel costs 584 (584 ) - - - Financial statements 52 (46 ) - 105 111 636 (630 ) - 105 111

Note 8 - Disclosure of Financ_2

Note 8 - Disclosure of Financial Instruments and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]	Total kEUR Opening loss allowance as at January 1, 2020 - Additions recognized in profit or loss during the period 6 Utilization - Closing loss allowance as at December 31, 2020 6 Opening loss allowance as at January 1, 2021 6 Additions recognized in profit or loss during the period 6 Utilization (2 ) Closing loss allowance as at December 31, 2021 10
Disclosure of credit risk [text block]	Credit risk rating grade Gross carrying amount kEUR December 31, 2020 Risk class 1 48,715 December 31, 2021 Risk class 1 139,273
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 7,582 7,582 - - Loans and participation rights 3,749 186 4,134 - Lease liabilities 3,076 503 2,000 810 Mandatory convertible notes - - - - Total December 31, 2021 14,407 8,271 6,134 810 Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 2,874 2,874 - - Loans and participation rights 5,905 2,489 4,260 - Mandatory convertible notes 6,859 9,286 - - Lease liabilities 1,958 323 1,326 421 Total December 31, 2020 17,596 14,972 5,586 421
Disclosure of effect of changes in foreign exchange rates [text block]	Cash December 31, 2021 December 31, 2020 k units kEUR k units kEUR USD 30,425 26,877 - - 26,877 - - Trade payables December 31, 2021 December 31, 2020 k units kEUR k units kEUR CNY 6,616 916 - - USD 144 127 - - SEK 120 12 - - GBP 1 2 - - 1,057 - - EUR appreciation of 10 % December 31, 2021 December 31, 2020 kEUR kEUR USD (2,432 ) - CNY 83 - SEK 1 - GBP - - (2,348 ) - EUR depreciation of 10 % December 31, 2021 December 31, 2020 kEUR kEUR USD 2,972 - CNY (102 ) - SEK (1 ) - GBP - - 2,869 -
Disclosure of detailed information about financial instruments [text block]	December 31, 2021 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Security deposits 91 AC 89 2 Current financial assets Other financial assets Paypal reserve 6,000 AC n/a* n/a Receivables from crowdfunding and deposits 169 AC n/a* n/a Debtor creditors 26 AC n/a* n/a Current trade receivables 20 AC n/a* n/a Current trade receivables (affiliated companies) 11 AC n/a* n/a Other 7 AC n/a* n/a Cash and cash equivalents 132,939 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans and participation rights 3,718 FLAC 3,466 3 Lease liabilities 2,635 - - - Current financial liabilities Financial liabilities Loans and participation rights 31 FLAC n/a* n/a Lease liabilities 441 - - - Mandatory convertible notes - FVTPL - - Trade and other payables 7,582 FLAC n/a* n/a December 31, 2020 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Deposits 41 AC 42 2 Current financial assets Other financial assets PayPal reserves 4,655 AC n/a* n/a Debtor creditors 539 AC n/a* n/a Receivables from crowdfunding and deposits 179 AC n/a* n/a Other 31 AC n/a* n/a Cash and cash equivalents 43,264 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans and participation rights 3,665 FLAC 3,308 3 Lease liabilities 1,669 - - - Current financial liabilities Financial liabilities Loans and participation rights 2,240 FLAC n/a* n/a Lease liabilities 289 - - - Mandatory convertible notes 6,859 FVTPL 6,859 3 Trade and other payables 2,874 FLAC n/a* n/a Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Financial assets measured at amortized cost (AC) 139,263 48,709 Financial liabilities measured at amortized cost (FLAC) 11,331 8,779 Financial liabilities measured at fair value through profit or loss (FVTPL) - 6,859
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]	Description Fair value at Unobservable input Range of inputs Relationship of unobservable inputs to fair value Dec. 31, Dec. 31, Dec. 31, kEUR kEUR Mandatory convertible notes - 6,859 n/a n/a n/a Description Fair value at Unobservable input Range of inputs Relationship of unobservable inputs to fair value Dec. 31, Dec. 31, Dec. 31, kEUR kEUR Mandatory convertible notes 6,859 - Probability of an 'exit event' in the second quarter of 2021 50 % - 100% An increase of the probability to 100 % would increase FV by kEUR 2,170. (75%) A decrease of the probability to 50 % would decrease FV by kEUR - 2,170.
Disclosure of reconciliation of changes in fair value measurement, liabilities [text block]	Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR Balance at beginning of year 6,859 - New transactions - 6,800 Amount presented in other comprehensive income (OCI) (16 ) 21 Amount presented in profit or loss (interest and other expenses) 2,818 38 Payment for fractional shares - - Conversion to equity (9,661 ) - Transfer from OCI to accumulated deficit - Other comprehensive income (5 ) - Accumulated deficit 5 - Balance at end of year - 6,859
Disclosure of interest income (expense) [text block]	2021 2020 2019 kEUR kEUR kEUR Total interest expense for financial assets at amortized cost 156 43 1 Total interest expense for financial liabilities at amortized cost 319 560 287
Disclosure of gains (losses) on financial instruments [text block]	2021 2020 2019 kEUR kEUR kEUR Net loss for financial assets at amortized cost 162 49 1 Net loss for financial liabilities at amortized cost 319 560 287 Net loss for financial liabilities at fair value through profit or loss 2,802 59 -

Note 9 - Other Disclosures (Tab

Note 9 - Other Disclosures (Tables)	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
Disclosure of employee participation in share-based payment arrangements [text block]	Cash-settled program Equity-settled program Staff members 1 85 Managers - 3 1 88
Disclosure of share options granted [text block]	December 31, 2021 Number of options granted 1,805,100 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 1,898 Increase in equity (kEUR) 1,898 December 31, 2020 Number of options granted 1,805,100 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 32,160 Increase in equity (kEUR) 32,160
Disclosure of number and weighted average exercise prices of share options [text block]	2021 January 1, 2021 1,805,100 Granted - Forfeited - December 31, 2021 1,805,100 2020 January 1, 2020 - Granted 1,805,100 Forfeited - December 31, 2020 1,805,100
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]	Input factor Weighted average share price (EUR) 22.01 Exercise price (EUR) 0.06 Expected volatility 75 % Option life (yrs.) 1.29 Expected dividends (EUR) 0.00 Risk-free interest rate (0.73 )% Lack of marketability discount 14.39 %
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]	December 31, 2021 Number of options granted 86,411 Weighted average fair value at measurement date (EUR) 14.74 Expense of the period (kEUR) 83 Increase in equity (kEUR) 83
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	2021 January 1, 2021 - Granted 86,411 Forfeited - December 31, 2021 86,411
Earnings per share [text block]	2021 2020 2019 EUR EUR EUR From continuing operations attributable to the ordinary equity holders of the company (1.07 ) (0.97 ) (0.18 ) (1.07 ) (0.97 ) (0.18 )
Disclosure of related party [text block]	2021 2020 2019 kEUR kEUR kEUR Short-term employee benefits 1,317 558 589 Share-based payments* 1,898 5,829 - Total compensation 3,215 6,387 589
Disclosure of transactions between related parties [text block]	2021 2020 2019 kEUR kEUR kEUR Loans from key management personnel (subordinated crowdfunding loan II) 2 2 - Loans from other related parties - 199 191 2 201 191 Advance payments received from key management personnel* 47 52 - Total 49 253 191
Disclosure of reconciliation of liabilities arising from financing activities [text block]	Jan. 1, Cash Non-cash changes Dec. 31, EIR method Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 12,765 (2,187 ) 30 - (6,859 ) 3,749 Lease liabilities 1,958 (378 ) - 1,496 - 3,076 14,723 (2,565 ) 30 1,496 (6,859 ) 6,825 Jan. 1, Cash Non-cash changes Dec. 31, EIR method Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 6,250 8,330 482 (650 ) (1,648 ) 12,765 Lease liabilities 2,228 (282 ) - 12 - 1,958 8,478 8,049 482 (638 ) (1,648 ) 14,723 Jan. 1, Cash Non-cash changes Dec. 31, EIR Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 2,067 3,710 192 - 281 6,250 Lease liabilities - (92 ) - 2,320 - 2,228 2,067 3,618 192 2,320 281 8,478

Note 1 - General Information (D

Note 1 - General Information (Details Textual) € / shares in Units, € in Thousands	Nov. 19, 2021shares	Nov. 30, 2021EUR (€)€ / sharesshares	Dec. 31, 2021€ / shares	Nov. 30, 2021$ / shares	Nov. 17, 2021€ / shares	Nov. 08, 2021€ / shares	Nov. 27, 2020€ / shares
Statement Line Items [Line Items]
Par value per share (in EUR per share)						€ 0.06
Ordinary shares [member]
Statement Line Items [Line Items]
Total increase (decrease) in number of shares outstanding (in shares) | shares		10,000,000
Par value per share (in EUR per share)		€ 0.06	€ 0.06		€ 0.06		€ 0.06
Share issued, price per share (in dollars per share) | $ / shares				$ 15
Proceeds from issue of ordinary shares | €		€ 160,425
Ordinary shares [member] | Underwriters [member]
Statement Line Items [Line Items]
Total increase (decrease) in number of shares outstanding (in shares) | shares	1,500,000
Par value per share (in EUR per share)					€ 0.06

Note 4 - Significant Accounti_3

Note 4 - Significant Accounting Policies (Details Textual) - EUR (€) € in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 15, 2020
Statement Line Items [Line Items]
Percentage of taxable income subject to corporate income and trade tax			40.00%
Retained earnings			€ (147,081)	€ (83,123)
Percentage of profit participation rights						64.07%
IPO [member]
Statement Line Items [Line Items]
Proceeds from issue of ordinary shares	€ 142,334		€ 142,334	€ 0	€ 0
Top of range [member]
Statement Line Items [Line Items]
Percentage of annual taxable income			60.00%
Tax income offset against tax loss carry forwards			€ 1,000
Bottom of range [member] | IPO [member] | Potential ordinary share transactions [member]
Statement Line Items [Line Items]
Proceeds from issue of ordinary shares		€ 200,000

Note 4 - Significant Accounti_4

Note 4 - Significant Accounting Policies - Intangible Assets Useful Life (Details)	12 Months Ended
	Dec. 31, 2021
Website [member] | Bottom of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	3 years
Website [member] | Top of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	4 years
Software [member] | Bottom of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	1 year
Software [member] | Top of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	5 years

Note 4 - Significant Accounti_5

Note 4 - Significant Accounting Policies - Property, Plant and Equipment (Details) - Equipment or hardware [member]	12 Months Ended
	Dec. 31, 2021
Bottom of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	3 years
Top of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	13 years

Note 5 - Segment Information (D

Note 5 - Segment Information (Details Textual) € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)	Dec. 31, 2020EUR (€)	Dec. 31, 2019EUR (€)
Statement Line Items [Line Items]
Number of operating segment	1
Total non-current assets	€ 4,888	€ 4,096
Total revenue	16	0	€ 0
Integration of solar technology [member]
Statement Line Items [Line Items]
Total revenue	11	€ 0	€ 0
Germany 1 [member]
Statement Line Items [Line Items]
Total non-current assets	3,899
Germany 1 [member] | Integration of solar technology [member]
Statement Line Items [Line Items]
Total revenue	2
Finland [member]
Statement Line Items [Line Items]
Total non-current assets	898
United states 1[member] | Integration of solar technology [member]
Statement Line Items [Line Items]
Total revenue	€ 9

Note 6 - Disclosures to the S_3

Note 6 - Disclosures to the Statement of Income and Loss (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Total revenue	€ 16	€ 0	€ 0
Cost of sales	58	0	0
Trade receivables	20	0
Total contract assets	0
Transaction price allocated to remaining performance obligations	42	0
Total contract liabilities	0
Impairment loss recognised in profit or loss, property, plant and equipment	1,965	0	0
Professional services received in connection with the IPO was not recognized in general and administrative expenses but deducted from capital reserves	2,690
Professional services in connection with the IPO received in the previous year were accrued as a current non-financial asset in the previous year and deducted from capital reserve in the reporting year	135
Increase (decrease) in personnel expenses	(21,613)	(1,898)	(32,160)
Miscellaneous other operating income	269	334	220
Income from government grants	71	68	15
Other income	125	0	0
Maximum advance payments from customers	4,000
Other expense	452	349	0
Impairment loss on financial assets	6	6	0
Interest income	0	2	0
Interest expense	4,781	2,040	702
Interest expense on other financial liabilities	3,227	614	287
Interest expense on advance payments from customers	1,497	1,360	415
Deferred tax expense (income)	18	0	0
Current deferred tax assets	314	806
Current deferred tax liabilities	47	73
Tax effect of transaction cost	937	723
Deferred tax assets	2,400	1,452	956
Deferred tax assets on transaction costs recognized in equity	18	0
Unused tax losses [member]
Statement Line Items [Line Items]
Deferred tax assets	54	0
Advance payments to technical equipment and machinery [member]
Statement Line Items [Line Items]
Impairment loss recognised in profit or loss, property, plant and equipment	1,965	0
Integration of solar technology [member]
Statement Line Items [Line Items]
Total revenue	11	0	0
Cost of sales	52	0	0
Sono app [member]
Statement Line Items [Line Items]
Total revenue	5	0	0
Cost of sales	6	0	0
Agency fees from the Renault ZOE conversion [member]
Statement Line Items [Line Items]
Other income	€ 47	€ 240	€ 0

Note 6 - Disclosures to the S_4

Note 6 - Disclosures to the Statement of Income and Loss - Cost of Research and Development (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Development cost of prototypes	€ 27,632	€ 8,234	€ 2,102
Personnel expenses	11,340	21,652	2,243
Software fees and subscriptions	506	91	44
Professional services	352	267	284
Depreciation and amortization	284	171	78
Other	495	54	186
Cost of research and development	40,609	30,469	4,937
Conversion stock option program (CSOP) [member]
Statement Line Items [Line Items]
Personnel expenses	€ 1,137	€ 17,723	€ 0

Note 6 - Disclosures to the S_5

Note 6 - Disclosures to the Statement of Income and Loss - Selling and Distribution Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Personnel expenses	€ 17,678	€ 39,291	€ 5,151
Selling and distribution expenses	3,220	9,100	2,135
Conversion stock option program (CSOP) [member]
Statement Line Items [Line Items]
Personnel expenses	1,898	32,160	0
Selling and distribution costs [member]
Statement Line Items [Line Items]
Personnel expenses	1,764	8,490	1,582
Professional services	704	171	103
Advertising	365	84	113
Other	387	355	337
Selling and distribution expenses	3,220	9,100	2,135
Selling and distribution costs [member] | Conversion stock option program (CSOP) [member]
Statement Line Items [Line Items]
Personnel expenses	€ 0	€ 6,949	€ 0

Note 6 - Disclosures to the S_6

Note 6 - Disclosures to the Statement of Income and Loss - General and Administrative Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Professional services	€ 7,030	€ 4,830	€ 670
Personnel expenses	4,574	9,148	1,325
Impairment	1,965	0	0
Expenses without sufficient supporting documentation	0	21	70
Other	1,525	405	352
General and administrative expenses	15,094	14,404	2,417
Conversion stock option program (CSOP) [member]
Statement Line Items [Line Items]
Personnel expenses	€ 761	€ 7,488	€ 0

Note 6 - Disclosures to the S_7

Note 6 - Disclosures to the Statement of Income and Loss - Additional Information on Nature of Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Personnel expenses	€ 17,678	€ 39,291	€ 5,151
Depreciation and amortization	574	384	224
Additional information on nature of expenses	18,252	39,675	5,375
Conversion stock option program (CSOP) [member]
Statement Line Items [Line Items]
Personnel expenses	€ 1,898	€ 32,160	€ 0

Note 6 - Disclosures to the S_8

Note 6 - Disclosures to the Statement of Income and Loss - Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Deferred tax assets	€ 2,400	€ 1,452	€ 956
Deferred tax liabilities	1,138	761	757
Non-recognition of deferred tax assets	(1,262)	(691)	(199)
Recognition of deferred tax assets	1,138	761	757
Deferred tax assets/liabilities, net	0	0	0
Tax loss carryforwards [member]
Statement Line Items [Line Items]
Deferred tax assets	54	0	0
Advance payments received from customers [member]
Statement Line Items [Line Items]
Deferred tax assets	1,163	670	221
Lease liabilities [member]
Statement Line Items [Line Items]
Deferred tax assets	1,015	646	735
Current provisions [member]
Statement Line Items [Line Items]
Deferred tax assets	101	0	0
Current other non-financial assets [member]
Statement Line Items [Line Items]
Deferred tax assets	29	0	0
Current financial liabilities [member]
Statement Line Items [Line Items]
Deferred tax assets	21	0	0
Current other liabilities [member]
Statement Line Items [Line Items]
Deferred tax assets	14	0	0
Cash and cash deposits [member]
Statement Line Items [Line Items]
Deferred tax assets	2	1	0
Deferred tax liabilities	47	0	0
Current other financial assets [member]
Statement Line Items [Line Items]
Deferred tax assets	1	1	0
Prepaid expenses [member]
Statement Line Items [Line Items]
Deferred tax assets	0	134	0
Leases [member]
Statement Line Items [Line Items]
Deferred tax liabilities	995	639	737
Property, plant and equipment [member]
Statement Line Items [Line Items]
Deferred tax liabilities	45	10	8
Noncurrent other non-financial assets [member]
Statement Line Items [Line Items]
Deferred tax liabilities	29	0	0
Other noncurrent financial liabilities [member]
Statement Line Items [Line Items]
Deferred tax liabilities	€ 22	€ 112	€ 12

Note 6 - Disclosures to the S_9

Note 6 - Disclosures to the Statement of Income and Loss - Temporary Differences for which No Deferred Tax Assets Recognized (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	€ 3,887	€ 2,093
Potential tax benefit at a total tax rate of 32,98 %	1,282	690
Advances payments received from customers [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	1,928	966
Lease liabilites [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	1,681	931
Current provisions [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	168	0
Other non-financial assets [member][
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	48	0
Current financial liabilities [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	17	0
Current other liabilities [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	23	0
Cash and cash deposits [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	3	1
Other financial assets [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	19	2
Prepaid expenses 1 [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	€ 0	€ 193

Note 6 - Disclosures to the _10

Note 6 - Disclosures to the Statement of Income and Loss - Temporary Differences for which No Deferred Tax Assets Recognized (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Tax rate	32.98%	32.98%	32.98%

Note 6 - Disclosures to the _11

Note 6 - Disclosures to the Statement of Income and Loss - Unused Tax Losses for which No Deferred Tax Assets Recognized (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Potential tax benefit at a total tax rate of 32.98 %	€ 36,858	€ 16,885
Corporate tax [member]
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset has been recognized	111,950	51,316
Trade tax [member]
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset has been recognized	€ 111,565	€ 51,083

Note 6 - Disclosures to the _12

Note 6 - Disclosures to the Statement of Income and Loss - Unused Tax Losses for which No Deferred Tax Assets Recognized (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Tax rate	32.98%	32.98%	32.98%

Note 6 - Disclosures to the _13

Note 6 - Disclosures to the Statement of Income and Loss - Reconciliation of Effective Income Tax (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Income (loss) before tax for the period	€ (63,935)	€ (56,032)	€ (9,971)
Expected income tax (income (-)/expense (+) at a tax rate of 32.98 %	(21,086)	(18,479)	(3,288)
Changes in unrecognized tax losses	20,061	8,254	3,164
Changes in deferred taxes on timing differences	1,261	690	199
MCN non-tax-deductible expenses	753	0	0
CSOP non-tax-deductible expenses	626	10,606	0
Tax-deductible transaction costs	(937)	(723)	(36)
Non-tax-deductible expenses	37	9	27
Other	(715)	(357)	(66)
Effective income tax income for the period	€ 0	€ 0	€ 0

Note 6 - Disclosures to the _14

Note 6 - Disclosures to the Statement of Income and Loss - Reconciliation of Effective Income Tax (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Tax rate	32.98%	32.98%	32.98%

Note 7 - Balance Sheet Disclo_3

Note 7 - Balance Sheet Disclosures (Details Textual) € / shares in Units, $ in Thousands	Nov. 17, 2021EUR (€)€ / sharesshares	Nov. 17, 2021USD ($)shares	Nov. 08, 2021€ / sharesshares	Dec. 10, 2020EUR (€)shares	Nov. 27, 2020EUR (€)€ / sharesshares	Feb. 28, 2022EUR (€)	Nov. 30, 2021EUR (€)€ / sharesshares	Dec. 31, 2020EUR (€)€ / sharesshares	Nov. 30, 2020EUR (€)	Jun. 30, 2021EUR (€)	Dec. 31, 2021EUR (€)€ / sharesshares		Dec. 31, 2020EUR (€)€ / sharesshares		Dec. 31, 2019EUR (€)		Dec. 31, 2019	Dec. 01, 2021EUR (€)	Jan. 01, 2021EUR (€)	Jan. 01, 2020EUR (€)	Nov. 30, 2019EUR (€)
Statement Line Items [Line Items]
Amortisation, intangible assets other than goodwill											€ 34,000		€ 11,000		€ 11,000
Depreciation and amortisation, research and development											284,000		171,000		78,000
Depreciation, property, plant and equipment											125,000		61,000		50,000
Impairment loss recognised in profit or loss, property, plant and equipment											1,965,000		0		0
Depreciation, right-of-use assets											415,000		313,000		163,000
Lease commitments for short-term leases for which recognition exemption has been used								€ 0			4,000		0
Expense relating to variable lease payments not included in measurement of lease liabilities											16,000
Other non-current financial assets								41,000			91,000		41,000						€ 91,000	€ 41,000
Other current financial assets								5,404,000			6,233,000		5,404,000
Other current non-financial assets								579,000			3,236,000		579,000
Subscribed capital								6,468,000			8,735,000		6,468,000
Par value per share (in EUR per share) | € / shares			€ 0.06
Issue of equity												[1]	36,008,000	[1]	5,189,000	[2]
Increase in number of shares outstanding, new issuances (in shares) | shares			25,468,644	1,735,197
Capital Authorised								€ 25,200,000			25,200,000		25,200,000
Proceeds from issuing shares	€ 142,334,000	$ 160,425
Payments for share issue costs											2,825,000		2,192,000
Payments for transaction costs deferred for planned IPO	135,000			€ 135,000
Issue of share split													0
Increase in number of shares outstanding, settlement agreement (in shares) | shares				480,000
Modification of settlement agreement liability				€ 1,427,000
Modification of liability, new share issuance				38,200,000
Increase (decrease) through share-based payment transactions, equity											€ 1,981,000		€ 32,160,000
Advances, percent cancellable								11.00%			28.00%		11.00%
Advances, percent cancellable, year one								1.00%			58.00%		1.00%
Advances, percent cancellable, year two								21.00%			13.00%		21.00%
Advances, percent cancellable, year three								66.00%			1.00%		66.00%
Advances, percent cancellable, year four								1.00%					1.00%
Repayments of borrowings											€ 2,187,000		€ 2,327,000		0
Total trade and other current payables								€ 2,874,000			7,582,000		2,874,000
Short-term employee benefits [member]
Statement Line Items [Line Items]
Total trade and other current payables											383,000
Accrued vacation payments to employees [member]
Statement Line Items [Line Items]
Accruals											857,000
Accrued expenses for peniding invoices [member]
Statement Line Items [Line Items]
Accruals											751,000
Statutory levies [member]
Statement Line Items [Line Items]
Accruals								65,000			144,000		65,000
Mandatory convertible notes [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares							€ 0.06
Total borrowings	9,661,000						€ 9,661,000	6,800,000					6,800,000
Conversion of loans, number of shares issued (in shares) | shares							737,664
Total par value of shares converted from debt recognized in subscribed capital							€ 44,000
Loan 1 [member]
Statement Line Items [Line Items]
Total borrowings											€ 1,225,000
Borrowings, interest rate											4.00%
First loan 2 [member]
Statement Line Items [Line Items]
Total borrowings											€ 185,000
Borrowings, interest rate											4.00%
Second loan 2 [member]
Statement Line Items [Line Items]
Total borrowings								185,000			€ 100,000		185,000
Loan 3 [member]
Statement Line Items [Line Items]
Total borrowings											€ 2,500,000
Borrowings, interest rate											12.00%
Repayments of borrowings									€ 29,000
Total trade and other current payables								200,000			€ 250,000		200,000
Loan 3 after IPO [member]
Statement Line Items [Line Items]
Repayments of borrowings											€ 250,000
Borrowing, number of monthly installments											5
Settlement agreement , recognized in equity																		€ 1,427,000
Total trade and other current payables								€ 200,000			€ 250,000		€ 200,000
Subordinated loans [member]
Statement Line Items [Line Items]
Borrowings, interest rate								6.00%					6.00%
Participation rights [member]
Statement Line Items [Line Items]
Total borrowings	€ 9,617,000																				€ 1,383,000
Borrowings, interest rate																					3.50%
Percentage of face value																					0.52%
Number of cars reserved																	1,000
Two investors [member]
Statement Line Items [Line Items]
Issue of equity										€ 68,136,000
Each investor [member]
Statement Line Items [Line Items]
Increase in number of shares outstanding, new issuances (in shares) | shares			0.71
Capital providers [member] | Loan 3 [member]
Statement Line Items [Line Items]
Repayments of borrowings								€ 250,000
Borrowing, number of monthly installments								5					5
Ordinary shares [member]
Statement Line Items [Line Items]
Total number of shares issued (in shares) | shares					30,588,000
Par value per share (in EUR per share) | € / shares	€ 0.06				€ 0.06		€ 0.06				€ 0.06
Increase in number of shares outstanding, new issuances (in shares) | shares	10,000,000	10,000,000
Number of shares authorised (in shares) | shares											320,000,000
Shares issued, price per share (in EUR per share) | € / shares	€ 15
Increase in number of shares outstanding, conversion of convertible securities (in shares) | shares	737,664	737,664
Number of shares authorised, maximum dividend (in shares) | shares								320,000					320,000
Ordinary shares [member] | Underwriters [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares	€ 0.06
Increase in number of shares outstanding, new issuances (in shares) | shares	1,500,000	1,500,000
Shares issued, price per share (in EUR per share) | € / shares	€ 13.95
High-voting shares [member]
Statement Line Items [Line Items]
Total number of shares issued (in shares) | shares					3,000,000
Par value per share (in EUR per share) | € / shares					€ 1.50						€ 1.50
Number of shares authorised (in shares) | shares											4,000,000
Number of shares authorised, maximum dividend (in shares) | shares								4,000,000					4,000,000
Subscribed capital [member]
Statement Line Items [Line Items]
Total number of shares issued (in shares) | shares								35,803,197			73,577,641		35,803,197
Subscribed capital [member] | Ordinary shares [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares								€ 0.06			€ 0.06		€ 0.06
Subscribed capital [member] | High-voting shares [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares								€ 1.50			€ 1.50		€ 1.50
Issued capital [member]
Statement Line Items [Line Items]
Issue of equity				133,000								[1]	€ 104,000	[1]	2,000	[2]
Issue of share split													1,835,000
Increase (decrease) through share-based payment transactions, equity											0		0
Issued capital [member] | Ordinary shares [member]
Statement Line Items [Line Items]
Issue of share split					€ 1,835,000
Issued capital [member] | High-voting shares [member]
Statement Line Items [Line Items]
Issue of share split					4,500,000
Capital reserve [member]
Statement Line Items [Line Items]
Issue of equity				€ 37,302,000								[1]	35,904,000	[1]	5,187,000	[2]
Issue of share split													(1,835,000)
Increase (decrease) through share-based payment transactions, equity											0		0
Capital reserve [member] | Ordinary shares [member]
Statement Line Items [Line Items]
Issue of share split					1,835,000
Capital reserve [member] | High-voting shares [member]
Statement Line Items [Line Items]
Issue of share split					€ 4,500,000
Other reserves [member]
Statement Line Items [Line Items]
Issue of equity												[1]	0	[1]	0	[2]
Issue of share split													0
Increase (decrease) through share-based payment transactions, equity											1,981,000		32,160,000
Bottom of range [member] | Subordinated loans [member]
Statement Line Items [Line Items]
Loan term (Year)								1 year
Bottom of range [member] | Participation rights [member]
Statement Line Items [Line Items]
Number of cars reserved																	2,000
Top of range [member] | Subordinated loans [member]
Statement Line Items [Line Items]
Loan term (Year)								4 years
Equipment or hardware [member]
Statement Line Items [Line Items]
Additions other than through business combinations, property, plant and equipment											254,000
Advance payments to technical equipment and machinery [member]
Statement Line Items [Line Items]
Depreciation, property, plant and equipment											0		0
Additions other than through business combinations, property, plant and equipment											634,000
Impairment loss recognised in profit or loss, property, plant and equipment											1,965,000		0
Research and development [member]
Statement Line Items [Line Items]
Depreciation and amortisation, research and development											22,000		0
Selling and distribution costs [member]
Statement Line Items [Line Items]
Depreciation and amortisation, selling and distributions expense											4,000		11,000
General and administrative expenses [member]
Statement Line Items [Line Items]
Depreciation and amortisation, general and administrative											8,000		0
Property, plant and equipment 1 [member]
Statement Line Items [Line Items]
Depreciation and amortisation, research and development											70,000		28,000		19,000
Depreciation and amortisation, selling and distributions expense											27,000		15,000		18,000
Depreciation and amortisation, general and administrative											€ 28,000		18,000		13,000
Buildings [member] | Bottom of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)											6 years
Buildings [member] | Top of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)											10 years
Vehicles [member] | Bottom of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)											2 years
Vehicles [member] | Top of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)											3 years
Right-of-use assets [member]
Statement Line Items [Line Items]
Depreciation and amortisation, research and development											€ 192,000		144,000		61,000
Depreciation and amortisation, selling and distributions expense											45,000		77,000		56,000
Depreciation and amortisation, general and administrative											178,000		92,000		€ 46,000
PayPal reserve [member] | Paypal reserve released [member]
Statement Line Items [Line Items]
Reserve Released						€ 5,900,000
Other current financial assets						€ 100,000
Receivable for VAT and other taxes [member]
Statement Line Items [Line Items]
Other current non-financial assets								€ 257,000			2,069,000		257,000
Prepaid expenses for software [member]
Statement Line Items [Line Items]
Other current non-financial assets								€ 256,000			€ 669,000		€ 256,000
[1]	transaction costs of kEUR 2,192 were deducted from capital reserve
[2]	transaction costs of kEUR 109 were deducted from capital reserve

Note 7 - Balance Sheet Disclo_4

Note 7 - Balance Sheet Disclosures - Intangible Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Balance as of Jan. 1	€ 43	€ 43
Additions	224	0
Balance as of Dec. 31	267	43	€ 43
Balance as of Jan. 1	27	16
Amortization of intangible assets	34	11	11
Balance as of Dec. 31	61	27	16
Carrying Amount as of Jan. 1	16	27
Carrying Amount as of Dec. 31	206	16	27
Website [member]
Statement Line Items [Line Items]
Balance as of Jan. 1	43	43
Additions	2	0
Balance as of Dec. 31	45	43	43
Balance as of Jan. 1	27	16
Amortization of intangible assets	11	11
Balance as of Dec. 31	38	27	16
Carrying Amount as of Jan. 1	16	27
Carrying Amount as of Dec. 31	7	16	27
Software [member]
Statement Line Items [Line Items]
Balance as of Jan. 1	0	0
Additions	222	0
Balance as of Dec. 31	222	0	0
Balance as of Jan. 1	0	0
Amortization of intangible assets	23	0
Balance as of Dec. 31	23	0	0
Carrying Amount as of Jan. 1	0	0
Carrying Amount as of Dec. 31	€ 199	€ 0	€ 0

Note 7 - Balance Sheet Disclo_5

Note 7 - Balance Sheet Disclosures - Property, Plant and Equipment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Acquisition or manufacturing costs Jan. 1	€ 2,246	€ 2,552
Additions	1,472	42
Reclassifications	0
Deductions	0	348
Impairment	(1,965)	0	€ 0
Acquisition or manufacturing costs Dec. 31	1,753	2,246	2,552
Accumulated depreciation Jan. 1	144	83
Depreciation	125	61	50
Accumulated depreciation Dec. 31	269	144	83
Carrying Amount Jan. 1	2,102	2,469
Carrying Amount Dec. 31	1,484	2,102	2,469
Equipment and hardware [member]
Statement Line Items [Line Items]
Acquisition or manufacturing costs Jan. 1	281	239
Additions	546	42
Reclassifications	221
Deductions	0	0
Impairment	0	0
Acquisition or manufacturing costs Dec. 31	1,048	281	239
Accumulated depreciation Jan. 1	144	83
Depreciation	125	61
Accumulated depreciation Dec. 31	269	144	83
Carrying Amount Jan. 1	137	156
Carrying Amount Dec. 31	779	137	156
Advance payments to technical equipment and machinery [member]
Statement Line Items [Line Items]
Acquisition or manufacturing costs Jan. 1	1,965	2,313
Additions	926	0
Reclassifications	(221)
Deductions	0	348
Impairment	(1,965)	0
Acquisition or manufacturing costs Dec. 31	705	1,965	2,313
Accumulated depreciation Jan. 1	0	0
Depreciation	0	0
Accumulated depreciation Dec. 31	0	0	0
Carrying Amount Jan. 1	1,965	2,313
Carrying Amount Dec. 31	€ 705	€ 1,965	€ 2,313

Note 7 - Balance Sheet Disclo_6

Note 7 - Balance Sheet Disclosures - Right-of-use Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Right-of-use assets on January 1, 2021	€ 1,937	€ 2,235
Additions to right-of-use assets	1,496	15	2,397
Depreciation of right-of-use assets	415	313	163
Right-of-use assets on December 31, 2021	3,018	1,937	2,235
Interest expense on lease liabilities	56	39	23
Expense relating to short-term leases	0	0	84
Total cash outflow for leases	435	323	276
Buildings [member]
Statement Line Items [Line Items]
Right-of-use assets on January 1, 2021	1,906	2,211
Additions to right-of-use assets	1,496	0	2,372
Depreciation of right-of-use assets	405	305	161
Right-of-use assets on December 31, 2021	2,997	1,906	2,211
Interest expense on lease liabilities	52	35	22
Expense relating to short-term leases	0	0	84
Total cash outflow for leases	423	311	271
Cars [member]
Statement Line Items [Line Items]
Right-of-use assets on January 1, 2021	31	24
Additions to right-of-use assets	0	15	25
Depreciation of right-of-use assets	10	8	1
Right-of-use assets on December 31, 2021	21	31	24
Interest expense on lease liabilities	4	4	1
Expense relating to short-term leases	0	0
Total cash outflow for leases	€ 12	€ 12	€ 5

Note 7 - Balance Sheet Disclo_7

Note 7 - Balance Sheet Disclosures - Maturity Profiles of Future Lease Payments (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Total cash outflow for leases	€ 435	€ 323	€ 276
Buildings [member]
Statement Line Items [Line Items]
Total cash outflow for leases	423	311	271
Cars [member]
Statement Line Items [Line Items]
Total cash outflow for leases	12	12	€ 5
Not later than one year [member]
Statement Line Items [Line Items]
Total cash outflow for leases	503	323
Not later than one year [member] | Buildings [member]
Statement Line Items [Line Items]
Total cash outflow for leases	488	311
Not later than one year [member] | Cars [member]
Statement Line Items [Line Items]
Total cash outflow for leases	15	12
Later than one year and not later than five years [member]
Statement Line Items [Line Items]
Total cash outflow for leases	2,000	1,326
Later than one year and not later than five years [member] | Buildings [member]
Statement Line Items [Line Items]
Total cash outflow for leases	1,988	1,302
Later than one year and not later than five years [member] | Cars [member]
Statement Line Items [Line Items]
Total cash outflow for leases	12	24
Later than five years [member]
Statement Line Items [Line Items]
Total cash outflow for leases	810	421
Later than five years [member] | Buildings [member]
Statement Line Items [Line Items]
Total cash outflow for leases	810	421
Later than five years [member] | Cars [member]
Statement Line Items [Line Items]
Total cash outflow for leases	€ 0	€ 0

Note 7 - Balance Sheet Disclo_8

Note 7 - Balance Sheet Disclosures - Other Current Financial Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
PayPal reserve	€ 6,000	€ 4,655
Receivables from crowdfunding and deposits	169	179
Debtors creditors	26	539
Current trade receivables	20	0
Current receivables (affiliated companies)	11	11
Other	7	20
Total	€ 6,233	€ 5,404

Note 7 - Balance Sheet Disclo_9

Note 7 - Balance Sheet Disclosures - Cash and Cash Equivalent (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Bank balances	€ 132,947	€ 43,266
Allowance for expected credit losses	(8)	(2)
Total	€ 132,939	€ 43,264	€ 407	€ 1,515

Note 7 - Balance Sheet Discl_10

Note 7 - Balance Sheet Disclosures - Advance Payments received from customers (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Advance payments received from customers	€ 44,756	€ 38,972
Balance as of Jan 1	38,972	11,164
Additions	5,198	30,565
Repayment	(912)	(4,117)
Net interest	1,498	1,360
Balance as of Dec 31	€ 44,756	€ 38,972

Note 7 - Balance Sheet Discl_11

Note 7 - Balance Sheet Disclosures - Changes in Loans and Participation Rights (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Balance at Jan 1	€ 12,784	€ 6,235
Addition		10,820
Accrued interest	276	435
Repayment	(2,475)	(3,058)
Conversion to equity	(6,800)	(1,648)
Balance at Dec 31	3,785	12,784
Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	12,766	6,250
Addition	0
Conversion to equity	(9,661)	(1,648)
Initial recognition	0	10,739
Subsequent measurement	2,936	482
Derecognition	(2,291)	(3,058)
Balance at Dec 31	3,750	12,766
Loan 1 [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,271	0
Addition		1,225
Accrued interest	50	46
Repayment	(36)	0
Conversion to equity	0	0
Balance at Dec 31	1,285	1,271
Loan 1 [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,271	0
Addition	0
Conversion to equity	0	0
Initial recognition	0	1,225
Subsequent measurement	14	46
Derecognition	0	0
Balance at Dec 31	1,285	1,271
Loan 2 [member]
Statement Line Items [Line Items]
Balance at Jan 1	200	295
Addition		0
Accrued interest	0	12
Repayment	(200)	(107)
Conversion to equity	0	0
Balance at Dec 31	0	200
Loan 2 [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	200	295
Addition	0
Conversion to equity	0	0
Initial recognition	0	0
Subsequent measurement	0	12
Derecognition	(200)	(107)
Balance at Dec 31	0	200
Loan 3 [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	2,590
Addition		0
Accrued interest	0	277
Repayment	0	(1,219)
Conversion to equity	0	(1,648)
Balance at Dec 31	0	0
Loan 3 [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	2,583
Addition	0
Conversion to equity	0	(1,648)
Initial recognition	0	0
Subsequent measurement	0	284
Derecognition	0	(1,219)
Balance at Dec 31	0	0
Subordinated loans [member]
Statement Line Items [Line Items]
Balance at Jan 1	3,131	1,967
Addition		2,795
Accrued interest	174	101
Repayment	(805)	(1,731)
Conversion to equity	0	0
Balance at Dec 31	2,500	3,131
Subordinated loans [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	3,062	2,026
Addition	0
Conversion to equity	0	0
Initial recognition	0	2,714
Subsequent measurement	58	53
Derecognition	(655)	(1,731)
Balance at Dec 31	2,465	3,062
Mandatory convertible notes [member]
Statement Line Items [Line Items]
Balance at Jan 1	6,800	0
Addition		6,800
Accrued interest	0	0
Repayment	0	0
Conversion to equity	(6,800)	0
Balance at Dec 31	0	6,800
Mandatory convertible notes [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	6,859	0
Addition	0
Conversion to equity	(9,661)	0
Initial recognition	0	6,800
Subsequent measurement	2,802	59
Derecognition	0	0
Balance at Dec 31	0	6,859
Participation rights [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,383	1,383
Addition		0
Accrued interest	52	0
Repayment	(1,435)	0
Conversion to equity	0	0
Balance at Dec 31	0	1,383
Participation rights [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,374	1,346
Addition	0
Conversion to equity	0	0
Initial recognition	0	0
Subsequent measurement	62	28
Derecognition	(1,436)	0
Balance at Dec 31	€ 0	€ 1,374

Note 7 - Balance Sheet Discl_12

Note 7 - Balance Sheet Disclosures - Financial Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Loans and participation rights	€ 3,718	€ 3,665
Lease liabilities	2,635	1,669
Total non-current financial liabilities	6,353	5,335
Loans and participation rights	31	2,240
Mandatory convertible notes	0	6,859
Lease liabilities	441	289
Total current financial liabilities	€ 472	€ 9,388

Note 7 - Balance Sheet Discl_13

Note 7 - Balance Sheet Disclosure - Trade and other payables (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Trade payables	€ 6,866	€ 2,642
Other payables	715	232
Total trade and other current payables	€ 7,582	€ 2,874

Note 7 - Balance Sheet Discl_14

Note 7 - Balance Sheet Disclosure - Provisions and Contingent Liabilities - Current Other Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Accruals and deferrals	€ 2,011	€ 1,463
Employee tax liabilities (wage and church tax)	372	146
Tax liabilities (VAT taxes and interest)	109	80
Other current liabilities	€ 2,492	€ 1,689

Note 7 - Balance Sheet Discl_15

Note 7 - Balance Sheet Disclosure - Provisions and Contingent Liabilities (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Other provisions, Balance at Jan 1	€ 0	€ 0
Other provisions, Usage	0	0
Other provisions, Reversals	0	0
Other provisions, Additions	65	0
Other provisions, Balance at Dec 31	65	0
Personnel costs, Balance at Jan 1	0	584
Personnel costs, Usage	0	(584)
Personnel costs, Reversals	0	0
Personnel costs, Additions	0	0
Personnel costs, Balance at Dec 31	0	0
Financial statements, Balance at Jan 1	111	52
Financial statements, Usage	(111)	(46)
Financial statements, Reversals	0	0
Financial statements, Additions	2,137	105
Financial statements, Balance at Dec 31	2,137	111
Balance at Jan 1	111	636
Usage	(111)	(630)
Reversals	0	0
Additions	2,202	105
Balance at Dec 31	€ 2,202	€ 111

Note 8 - Disclosure of Financ_3

Note 8 - Disclosure of Financial Instruments and Risk Management (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Interest expense	€ 4,781	€ 2,040	€ 702
Trade and other receivables denominated in foreign currency	0
Total equity	83,439	(5,026)	(18,568)	€ (13,786)
Total financial liabilities at fair value through profit or loss	0	6,859
Repayments of borrowings	2,187	2,327	0
Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities	(16)	21
Level 3 of fair value hierarchy [member] | Mandatory convertible notes [member]
Statement Line Items [Line Items]
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities	(16)	21
Interest rate risk [member]
Statement Line Items [Line Items]
Interest expense	€ 156	49	€ 0
Credit risk [member]
Statement Line Items [Line Items]
Repayments of borrowings		€ 1,662

Note 8 - Disclosure of Financ_4

Note 8 - Disclosure of Financial Instruments and Risk Management - Other Current and Noncurrent Financial Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Opening loss allowance as at January 1	€ 6	€ 0
Additions recognized in profit or loss during the period	6	6
Utilization	(2)	0
Closing loss allowance as at December 31	€ 10	€ 6

Note 8 - Disclosure of Financ_5

Note 8 - Disclosure of Financial Instruments and Risk Management - Credit Risk Rating Grades (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Credit risk [member] | Risk Class 1 [member]
Statement Line Items [Line Items]
Gross carrying amount	€ 139,273	€ 48,715

Note 8 - Disclosure of Financ_6

Note 8 - Disclosure of Financial Instruments and Risk Management - Financial Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Trade and other payables	€ 7,582	€ 2,874
Loans and participation rights	3,749	5,905
Lease liabilities	3,076	1,958
Mandatory convertible notes	0	6,859
Total December 31, 2021	14,407	17,596
Not later than one year [member]
Statement Line Items [Line Items]
Trade and other payables	7,582	2,874
Loans and participation rights	186	2,489
Lease liabilities	503	323
Mandatory convertible notes	0	9,286
Total December 31, 2021	8,271	14,972
Later than one year and not later than five years [member]
Statement Line Items [Line Items]
Trade and other payables	0	0
Loans and participation rights	4,134	4,260
Lease liabilities	2,000	1,326
Mandatory convertible notes	0	0
Total December 31, 2021	6,134	5,586
Later than five years [member]
Statement Line Items [Line Items]
Trade and other payables	0	0
Loans and participation rights	0	0
Lease liabilities	810	421
Mandatory convertible notes	0	0
Total December 31, 2021	€ 810	€ 421

Note 8 - Disclosure of Financ_7

Note 8 - Disclosure of Financial Instruments and Risk Management - Currency Risk (Details) - Currency risk [member] € in Thousands, ¥ in Thousands, £ in Thousands, kr in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)	Dec. 31, 2020EUR (€)	Dec. 31, 2021USD ($)	Dec. 31, 2021CNY (¥)	Dec. 31, 2021SEK (kr)	Dec. 31, 2021GBP (£)	Dec. 31, 2020USD ($)	Dec. 31, 2020CNY (¥)	Dec. 31, 2020SEK (kr)	Dec. 31, 2020GBP (£)
Statement Line Items [Line Items]
USD	€ 26,877	€ 0	$ 30,425				$ 0
Cash denominated in foreign currencies	26,877	0					0
CNY	916	0		¥ 6,616				¥ 0
USD	127	0	$ 144				$ 0
SEK	12	0			kr 120				kr 0
GBP	2	0				£ 1				£ 0
Liabilities denominated in foreign currencies	1,057	0
USD	(2,432)	0
CNY	83	0
SEK	1	0
GBP	0	0
Consolidated profit before taxes and equity denominated in foreign currency	(2,348)	0
USD	2,972	0
CNY	(102)	0
SEK	(1)	0
Consolidated profit before taxes and equity 10% denominated in foreign currency	€ 2,869	€ 0

Note 8 - Disclosure of Financ_8

Note 8 - Disclosure of Financial Instruments and Risk Management - Financial Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Financial liabilities	€ 6,353	€ 5,335
Current financial liabilities	472	9,388
Financial assets measured at amortized cost (AC)	139,263	48,709
Financial liabilities measured at amortized cost (FLAC)	11,331	8,779
Financial liabilities measured at fair value through profit or loss (FVTPL)	0	6,859
Security deposits [member]
Statement Line Items [Line Items]
Noncurrent financial assets	91
Security deposits [member] | Level 2 of fair value hierarchy [member]
Statement Line Items [Line Items]
financial assets, fair value	89
Deposits [member]
Statement Line Items [Line Items]
Noncurrent financial assets		41
Deposits [member] | Level 2 of fair value hierarchy [member]
Statement Line Items [Line Items]
financial assets, fair value		42
PayPal reserve [member]
Statement Line Items [Line Items]
Current financial assets	6,000	4,655
Receivables from crowdfunding and deposits [member]
Statement Line Items [Line Items]
Current financial assets	169	179
Debtor creditors [member]
Statement Line Items [Line Items]
Current financial assets	26	539
Trade receivables [member]
Statement Line Items [Line Items]
Current financial assets	20
Other [member]
Statement Line Items [Line Items]
Current financial assets	7	31
Trade receivable, affiliated company [member]
Statement Line Items [Line Items]
Current financial assets	11
Cash and cash equivalents [member]
Statement Line Items [Line Items]
Current financial assets	132,939	43,264
Loan and participation rights, noncurrent [member]
Statement Line Items [Line Items]
Financial liabilities	3,718	3,665
Current financial liabilities	31	2,240
Loan and participation rights, noncurrent [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	3,466	3,308
Lease liabilities, current [member]
Statement Line Items [Line Items]
Financial liabilities	2,635	1,669
Lease liabilities, current [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	0	0
Lease liabilities, noncurrent [member]
Statement Line Items [Line Items]
Current financial liabilities	441	289
Lease liabilities, noncurrent [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	0	0
Mandatory convertible notes [member]
Statement Line Items [Line Items]
Current financial liabilities	0	6,859
Mandatory convertible notes [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	0	6,859
Trade and other payables [member]
Statement Line Items [Line Items]
Current financial liabilities	€ 7,582	€ 2,874

Note 8 - Disclosure of Financ_9

Note 8 - Disclosure of Financial Instruments and Risk Management - Quantitative Information About Significant Unobservable Inputs Used (Details) - Level 3 of fair value hierarchy [member] € in Thousands	12 Months Ended
	Dec. 31, 2020EUR (€)	Dec. 31, 2021EUR (€)	Dec. 31, 2019EUR (€)
Statement Line Items [Line Items]
Fair value	€ 6,859	€ 0	€ 0
Mandatory convertible notes [member]
Statement Line Items [Line Items]
Fair value	€ 6,859	€ 0
Mandatory convertible notes [member] | Probability of exit event [member]
Statement Line Items [Line Items]
Input	(0.75)
Increase in probability	€ 2,170
Decrease in probability	€ (2,170)
Mandatory convertible notes [member] | Bottom of range [member] | Probability of exit event [member]
Statement Line Items [Line Items]
Input	0.50
Mandatory convertible notes [member] | Top of range [member] | Probability of exit event [member]
Statement Line Items [Line Items]
Input	1

Note 8 - Disclosure of Finan_10

Note 8 - Disclosure of Financial Instruments and Risk Management - Changes in Level 3 Items (Details) - Level 3 of fair value hierarchy [member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Balance at beginning of year	€ 6,859	€ 0
New transactions	0	6,800
Amount presented in other comprehensive income (OCI)	(16)	21
Amount presented in profit or loss (interest and other expenses)	2,818	38
Payment for fractional shares	0	0
Conversion to equity	(9,661)	0
Other comprehensive income	(5)	0
Accumulated deficit	5	0
Balance at end of year	€ 0	€ 6,859

Note 8 - Disclosure of Finan_11

Note 8 - Disclosure of Financial Instruments and Risk Management - Total Interest Income and Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Total interest expense for financial assets at amortized cost	€ 156	€ 43	€ 1
Total interest expense for financial liabilities at amortized cost	€ 319	€ 560	€ 287

Note 8 - Disclosure of Finan_12

Note 8 - Disclosure of Financial Instruments and Risk Management - Net Gains or Losses of Financial Instruments (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Net loss for financial assets at amortized cost	€ 162	€ 49	€ 1
Net loss for financial liabilities at amortized cost	319	560	287
Net loss for financial liabilities at fair value through profit or loss	€ 2,802	€ 59	€ 0

Note 9 - Other Disclosures (Det

Note 9 - Other Disclosures (Details Textual) € / shares in Units, € in Thousands		Nov. 19, 2021€ / shares	Dec. 31, 2021EUR (€)€ / sharesshares	Dec. 31, 2020EUR (€)€ / sharesshares	Dec. 31, 2019EUR (€)€ / sharesshares
Statement Line Items [Line Items]
Post-employment benefit expense, defined contribution plans			€ 1,047	€ 491	€ 329
Income from government grants			71	68	€ 15
Government grants				136
Government grants, payment installment amount				€ 68
Government grants, deferral period (Month)				18 months
Proceeds from government grants			€ 18
Share-based payment arrangements, exit event, percentage of shares or assets sold or transferred			95.00%
Vesting term after exit-event, share options granted (Year)			1 year
Expiration term after exit-event, share options granted (Year)			4 years
Weighted average remaining contractual life of outstanding share options (Year)			3 years 10 months 24 days
Exercise price, share options granted (in EUR per share) | € / shares			€ 0.06
Number of supervisory board members			5
Adjusted weighted average number of ordinary shares outstanding (in shares) | shares			59,836,824	57,684,220	56,860,720
Diluted earnings (loss) per share, before bonus share adjustment (in EUR per share) | € / shares				€ 1.66	€ 0.30
Total diluted earnings (loss) per share (in EUR per share) | € / shares				€ 0.97	€ 0.18
Key management personnel compensation, share-based payment	[1]		€ 1,898	€ 5,829	€ 0
Debt to equity swap			€ 1,648
Former key management personnel [member]
Statement Line Items [Line Items]
Key management personnel compensation, share-based payment					2,577
Sono Motors Investment UG [member]
Statement Line Items [Line Items]
Total borrowings					€ 185
Borrowings, interest rate					4.00%
Equity-settled program [member]
Statement Line Items [Line Items]
Number of additional employees offered share based payment arrangement transfer				5
Number of additional employees, active, share based payment arrangement				1
Number of additional employees, former, share-based payment arrangement				4
Number of employees			88	88
Cash-settled program [member]
Statement Line Items [Line Items]
Number of employees			1
Liabilities from share-based payment transactions			€ 0
Options with service conditions [member]
Statement Line Items [Line Items]
Number of employees			2
Vesting period, share options granted (Month)			36 months
Share options without service conditions [member]
Statement Line Items [Line Items]
Number of employees			86
Restricted stock units [member]
Statement Line Items [Line Items]
Weighted average remaining contractual life of outstanding share options (Year)			9 years 10 months 24 days
Exercise price, share options granted (in EUR per share) | € / shares		€ 0
Vesting, number of installments, other equity instruments		4
Vesting period, other equity instruments (Year)		4 years
[1]	thereof kEUR 2,577 for key management personnel leaving in 2019

Note 9 - Other Disclosures - Sh

Note 9 - Other Disclosures - Share-based Employee Participation Program (Details)	Dec. 31, 2021	Dec. 31, 2020
Cash-settled program [member]
Statement Line Items [Line Items]
Number of employees	1
Cash-settled program [member] | Staff members [member]
Statement Line Items [Line Items]
Number of employees	1
Cash-settled program [member] | Managers [member]
Statement Line Items [Line Items]
Number of employees	0
Equity-settled program [member]
Statement Line Items [Line Items]
Number of employees	88	88
Equity-settled program [member] | Staff members [member]
Statement Line Items [Line Items]
Number of employees	85
Equity-settled program [member] | Managers [member]
Statement Line Items [Line Items]
Number of employees	3

Note 9 - Other Disclosures - Op

Note 9 - Other Disclosures - Options Granted (Details) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)€ / shares	Dec. 31, 2020EUR (€)€ / shares	Dec. 31, 2019
Statement Line Items [Line Items]
Number of options granted	1,805,100	1,805,100	0
Weighted average fair value at grant date (EUR) (in EUR per share) | € / shares	€ 19.26	€ 19.26
Increase in equity (kEUR)	€ 1,981	€ 32,160
Share options [member]
Statement Line Items [Line Items]
Expense of the period (kEUR)	1,898	32,160
Increase in equity (kEUR)	€ 1,898	€ 32,160

Note 9 - Other Disclosures - Nu

Note 9 - Other Disclosures - Number and Movement in Share Options (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Balance at Jan 1	1,805,100	0
Granted	0	1,805,100
Forfeited	0	0
Balance at Dec 31	1,805,100	1,805,100

Note 9 - Other Disclosures - Fa

Note 9 - Other Disclosures - Fair Value of the Share Options (Details) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)€ / shares
Statement Line Items [Line Items]
Weighted average share price (EUR) (in EUR per share)	€ 22.01
Exercise price, share options granted (in EUR per share)	€ 0.06
Expected volatility	75.00%
Option life (yrs.)	1.29
Expected dividends (EUR) | €	€ 0
Risk-free interest rate	(0.73%)
Lack of marketability discount	14.39%

Note 9 - Other Disclosures - RS

Note 9 - Other Disclosures - RSUs Granted (Details) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)€ / shares	Dec. 31, 2020EUR (€)
Statement Line Items [Line Items]
Increase in equity (kEUR)	€ 1,981	€ 32,160
Restricted stock units [member]
Statement Line Items [Line Items]
Number of options granted	86,411	0
Weighted average fair value at measurement date (EUR) (in EUR per share) | € / shares	€ 14.74
Expense of the period (kEUR)	€ 83
Increase in equity (kEUR)	€ 83

Note 9 - Other Disclosures - _2

Note 9 - Other Disclosures - Number and Movement in RSUs (Details) - Restricted stock units [member]	12 Months Ended
	Dec. 31, 2021
Statement Line Items [Line Items]
January 1, 2021	0
Granted	86,411
Forfeited	0
December 31, 2021	86,411

Note 9 - Other Disclosures - Ea

Note 9 - Other Disclosures - Earnings Per Share (Details) - € / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
From continuing operations attributable to the ordinary equity holders of the company (in EUR per share)	€ (1.07)	€ (0.97)	€ (0.18)
Total basic earnings (loss) per share	€ (1.07)	€ (0.97)	€ (0.18)

Note 9 - Other Disclosures - Co

Note 9 - Other Disclosures - Compensation of Key Management Personnel (Details) - EUR (€) € in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Short-term employee benefits		€ 1,317	€ 558	€ 589
Share-based payments*	[1]	1,898	5,829	0
Total compensation		€ 3,215	€ 6,387	€ 589
[1]	thereof kEUR 2,577 for key management personnel leaving in 2019

Note 9 - Other Disclosures - Lo

Note 9 - Other Disclosures - Loans and Advance Payments from Key Management Personnel and Other Related Parties (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Loans from key management personnel and other related parties	€ 2	€ 201	€ 191
Advance payments received from key management personnel*	47	52	0
Total	49	253	191
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Loans from key management personnel and other related parties	2	2	0
Other related parties [member]
Statement Line Items [Line Items]
Loans from key management personnel and other related parties	€ 0	€ 199	€ 191

Note 9 - Other Disclosures - Re

Note 9 - Other Disclosures - Reconciliation of Liabilities Arising From Financing Activities (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Balance at Jan 1	€ 14,723	€ 8,478	€ 2,067
Cash flows	(2,565)	8,049	3,618
EIR method	30	482	192
Non-cash changes, additions	1,496	(638)	2,320
Non-cash changes, other	(6,859)	(1,648)	281
Balance at Dec 31	6,825	14,723	8,478
Loan and participation rights, noncurrent [member]
Statement Line Items [Line Items]
Balance at Jan 1	12,765	6,250	2,067
Cash flows	(2,187)	8,330	3,710
EIR method	30	482	192
Non-cash changes, additions	0	(650)	0
Non-cash changes, other	(6,859)	(1,648)	281
Balance at Dec 31	3,749	12,765	6,250
Lease liabilities, noncurrent [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,958	2,228	0
Cash flows	(378)	(282)	(92)
EIR method	0	0	0
Non-cash changes, additions	1,496	12	2,320
Non-cash changes, other	0	0	0
Balance at Dec 31	€ 3,076	€ 1,958	€ 2,228