Wallbox (WBX) 6-K 19 Sep 24 2024 Q2 Management’s Discussion and Analysis of Financial Condition and Results of Operations Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2024
Document Information [Line Items]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Registrant Name	Wallbox N.V.
Entity Central Index Key	0001866501
Current Fiscal Year End Date	--12-31
Entity File Number	001-40865
Entity Address, Address Line One	Carrer del Foc, 68
Entity Address, City or Town	Barcelona
Entity Address, Postal Zip Code	08038
Entity Address, Country	ES

Interim Condensed Consolidated

Interim Condensed Consolidated Statements of Financial Position - EUR (€) € in Thousands		Jun. 30, 2024		Dec. 31, 2023
Non-Current Assets
Property, plant and equipment		€ 72,621	[1]	€ 76,183
Right-of-use assets		34,128	[1]	35,423
Intangible assets		99,358	[1]	94,049
Goodwill		11,080	[1]	13,385
Non-current financial assets		1,579	[1]	1,521
Tax credit receivables		5,847	[1]	6,056
Total Non-Current Assets		224,613	[1]	226,617
Current Assets
Inventories		84,907	[1]	92,478
Trade and other financial receivables		42,590	[1]	43,416
Other receivables		5,470	[1]	8,429
Current financial assets		6,002	[1]	5,810
Deferred charges		1,922	[1]	1,276
Advance payments		4,057	[1]	4,357
Cash and cash equivalents		59,748	[1]	101,158
Total Current Assets		204,696	[1]	256,924
Total Assets		429,309	[1]	483,541
Equity
Share capital		50,646	[1]	50,352
Share premium		489,598	[1]	481,615
Accumulated deficit		(478,429)	[1]	(420,195)
Other equity components		26,022	[1]	32,149
Foreign currency translation reserve		9,741	[1]	5,868
Total Equity attributable to owners of the Company		97,578	[1]	149,789
Non-controlling interest		21	[1]	22
Total equity		97,599	[1]	149,811
Non-Current Liabilities
Loans and borrowings		90,925	[1]	80,861
Lease liabilities		33,232	[1]	34,063
Provisions		14,956	[1]	13,836
Government grants		4,568	[1]	4,849
Deferred tax liabilities		8,694	[1]	9,347
Long term deferred income	[1]	2,678
Total Non-Current Liabilities		155,053	[1]	142,956
Current Liabilities
Loans and borrowings		125,757	[1]	126,496
Derivative warrants liabilities		1,977	[1]	3,119
Lease liabilities		4,855	[1]	4,914
Trade and other financial payables		36,948	[1]	45,081
Other payables		4,198	[1]	6,209
Provisions		1,619	[1]	1,752
Government grants		500	[1]	551
Contract liabilities		803	[1]	2,652
Total Current Liabilities		176,657	[1]	190,774
Total Liabilities		331,710	[1]	333,730
Total Equity and Liabilities		€ 429,309	[1]	€ 483,541
[1] Unaudited

Interim Condensed Consolidate_2

Interim Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Profit or loss [abstract]
Revenue	[1]	€ 91,893	€ 68,020
Changes in inventories and raw materials and consumables used	[1]	(55,749)	(45,328)
Employee benefits	[1]	(36,991)	(45,069)
Other operating expenses	[1]	(27,962)	(34,603)
Amortization and depreciation	[1]	(18,418)	(12,380)
Impairment of goodwill	[1]	(2,349)
Net other income	[1]	527	1,755
Operating Loss	[1]	(49,049)	(67,605)
Financial income	[1]	957	569
Financial expenses	[1]	(11,574)	(6,704)
Change in fair value of derivative warrant liabilities	[1]	1,239	502
Foreign exchange gains/(losses)	[1]	(1,074)	985
Financial Results	[1]	(10,452)	(4,648)
Loss before Tax	[1]	(59,501)	(72,253)
Income tax credit	[1]	1,266	1,621
Loss for the Period	[1]	(58,235)	(70,632)
Equity holders of the Company	[1]	(58,234)	€ (70,632)
Non-controlling interest	[1]	€ (1)
Loss per share
Basic losses per share (euros per share)	[1]	€ (0.31)	€ (0.4)
Diluted losses per share (euros per share)	[1]	€ (0.31)	€ (0.4)
Loss for the Period	[1]	€ (58,235)	€ (70,632)
Other comprehensive (loss)/income that may be reclassified to profit or loss in subsequent periods
Currency translation differences in foreign operations, net of tax	[1]	3,873	(2,687)
Net other comprehensive (loss)/income that may be reclassified to profit or loss in subsequent periods	[1]	3,873	(2,687)
Other Comprehensive (loss)/income for the Period	[1]	3,873	(2,687)
Total comprehensive loss for the Period	[1]	€ (54,362)	€ (73,319)
[1] Unaudited

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statements of Changes In Equity - EUR (€) € in Thousands		Total		Private Placement [Member]	ATM [Member]	Execution of rights and Warrants [Member]	Share Capital [Member]		Share Capital [Member] Private Placement [Member]	Share Capital [Member] Coil Acquisition [Member]	Share Capital [Member] ATM [Member]	Share Capital [Member] Execution of rights and Warrants [Member]	Share premium [member]		Share premium [member] Private Placement [Member]	Share premium [member] Coil Acquisition [Member]	Share premium [member] ATM [Member]	Share premium [member] Execution of rights and Warrants [Member]	Accumulated Deficit [member]		Other Equity Components [Member]		Other Equity Components [Member] Coil Acquisition [Member]	Other Equity Components [Member] Execution of rights and Warrants [Member]	Currency Translation Reserve [Member]		Total Equity Parent [Member]		Total Equity Parent [Member] Execution of rights and Warrants [Member]	Non-controlling interests [member]
Balance at Dec. 31, 2022		€ 169,150					€ 45,769						€ 378,240						€ (306,696)		€ 41,240				€ 10,597
Total comprehensive (loss)/income for the period
Loss for the Period		(70,632)	[1]																(70,632)
Other comprehensive income/(loss) for the period		(2,687)	[1]																						(2,687)
Total comprehensive income for the period		(73,319)	[1]																(70,632)						(2,687)
Transactions with owners of the Company
Contribution of equity				€ 44,949	€ 6,216	€ 784			€ 2,260	€ 33	€ 307	€ 250			€ 42,689	€ 2,284	€ 5,909	€ 10,374					€ (2,317)	€ (9,840)
Increase (decrease) through acquisition of subsidiary, equity		1,332																			1,332
Share based payments		10,675																			10,675
Total contributions and distributions		63,956					2,850						61,256								(150)
Total transactions with owners of the Company		(9,363)					2,850						61,256						(70,632)		(150)				(2,687)
Balance at Jun. 30, 2023	[2]	159,787					48,619						439,496						(377,328)		41,090				7,910
Balance at Dec. 31, 2023		149,811					50,352						481,615						(420,195)		32,149				5,868		€ 149,789			€ 22
Total comprehensive (loss)/income for the period
Loss for the Period		(58,235)	[1]																(58,234)								(58,234)			(1)
Other comprehensive income/(loss) for the period		3,873	[1]																						3,873		3,873
Total comprehensive income for the period		(54,362)	[1]																(58,234)						3,873		(54,361)			(1)
Transactions with owners of the Company
Contribution of equity						€ 441						€ 291						€ 8,258						€ (8,108)					€ 441
Share based payments		1,981																			1,981						1,981
Others		(272)					3						(275)														(272)
Total contributions and distributions		2,150					294						7,983								(6,127)						2,150
Total transactions with owners of the Company		(52,212)					294						7,983						(58,234)		(6,127)				3,873		(52,211)			(1)
Balance at Jun. 30, 2024		€ 97,599	[3]				€ 50,646	[4]					€ 489,598	[4]					€ (478,429)	[4]	€ 26,022	[4]			€ 9,741	[4]	€ 97,578	[4]		€ 21	[4]
[1] Unaudited Unaudited Unaudited Unaudited

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statements of Cash Flows - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024		Jun. 30, 2023
Cash flows from Operating Activities
Loss for the Period	[1]	€ (58,235)		€ (70,632)
Adjustments for:
Amortization and depreciation		18,418		12,380
Impairment of goodwill	[1]	2,349
Expected credit loss for trade and other receivables		828		1,380
Other Impairments		983		(932)
Impairments of financial assets				289
Change in provisions		5		1,696
Government grants		(271)		(1,421)
Financial income		(957)		(569)
Financial expenses		11,574		6,704
Change in fair value of derivative warrant liabilities		(1,239)		(502)
Exchange differences		1,074		(985)
Income tax credit		(1,266)		(1,621)
Share based payments expense		1,981		12,007
Changes in
- inventories		5,667		12,021
- trade and other financial receivables		880		1,829
- other assets		333		(1,212)
- trade and other financial payables		(546)		(16,568)
- contract liabilities		829		1,677
Net cash used in operating activities		(17,593)		(44,459)
Cash flows from Investing Activities
Acquisition of intangible assets		(15,998)		(16,715)
Acquisition of property, plant and equipment		(6,260)		(12,350)
Acquisition of subsidiaries, net of cash acquired		(3,403)
Proceeds from sale of financial assets at fair value through profit or loss				11
Net cash used in investing activities		(25,661)		(29,054)
Cash flows from Financing Activities
Proceeds from government grants		1,524		5,310
Proceeds from loans		378,428		261,526
Repayments of loans		(367,681)		(214,353)
Payment of principal portion of lease liabilities		(2,406)		(1,310)
Payment of interest on lease liabilities		(963)		(593)
Interest and bank fees paid		(11,105)		(5,369)
Net cash from financing activities		(2,034)		97,160
Net increase in cash and cash equivalents		(45,288)		23,647
Cash and cash equivalents at beginning of period		101,158		83,308
Exchange gains/(losses)		3,878		(1,401)
Cash and cash equivalents at the end of the period		59,748	[2]	105,554
Private Placement [Member]
Cash flows from Financing Activities
Proceeds from issuing equity instruments				44,949
ATM [Member]
Cash flows from Financing Activities
Proceeds from issuing equity instruments				6,216
Warrants Conversion And Other [Member]
Cash flows from Financing Activities
Proceeds from issuing equity instruments		€ 169		€ 784
[1] Unaudited Unaudited

Reporting Entity

Reporting Entity	6 Months Ended
	Jun. 30, 2024
Reporting Entity [Abstract]
Reporting Entity	1. Rep orting Entity Wallbox N.V. (the “Company” or “Wallbox”) was incorporated as a Dutch private limited liability company under the name Wallbox B.V. on June 7, 2021 and was subsequently converted into a Dutch public limited liability company. Wallbox is registered in the Commercial Registry of the Netherlands Chamber of Commerce under ID number 83012559. Its statutory seat is in Amsterdam, the Netherlands, and the mailing and business address of its principal executive office is Carrer del Foc 68, 08038 Barcelona, Spain. These interim condensed consolidated financial statements comprise the Company and its subsidiaries (together referred to as the “Group”). The Group is primarily involved in the development, manufacturing, and sales of innovative solutions for charging electric vehicles. For further information of the Group, refer to the consolidated financial statements for the financial year ended December 31, 2023, published on March 21, 2024. Wallbox is the parent entity of the Group. The Group’s subsidiaries as of June 30, 2024 and 2023 are set out in Note 26. Unless otherwise stated, their share capital consists solely of ordinary shares which are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. Wallbox is listed on the New York Stock Exchange (“NYSE”) with the ticker WBX.

Basis of Preparation

Basis of Preparation	6 Months Ended
	Jun. 30, 2024
Basis of Preparation [Abstract]
Basis of Preparation	2. Basis of Preparation These interim condensed consolidated financial statements as of and for the six months ended June 30, 2024 which have been based on the accounting records kept by the Company and its subsidiaries, were prepared by the Board of Directors of Wallbox in accordance with International Auditing Standard 34 “Interim financial reporting” (“IAS 34”), and of all the obligatory accounting principles and rules and measurement bases. Accordingly, they are a fair presentation of the equity and consolidated financial position of the Group as of June 30, 2024, as well as the results of its operations, the consolidated changes in equity and the consolidated cash flows during the interim period ended on that date. As it has been indicated, this interim consolidated financial information has been prepared in accordance with IAS 34, meaning that these interim condensed consolidated financial statements do not include all the information and disclosures that would be required for the complete consolidated financial statements prepared in accordance with the International Financial Reporting Standards (“IFRS”), and must be read together with the consolidated financial statements for the financial year ended December 31, 2023, drawn up in accordance with the existing IFRS as issued by the International Accounting Standards Board (“IASB”), which were published on March 21, 2024. Going concern: The accompanying interim condensed consolidated financial statements have been prepared assuming the Group will continue as a going concern. The going concern basis of presentation assumes the Group will continue in operation for at least a period of one year after the date these interim condensed consolidated financial statements are issued and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Wallbox has incurred net losses and significant cash outflows from cash used in operating activities over the past years, as it has been investing significantly in the development of its electric vehicle charging products and setting up commercial subsidiaries in many countries. During the six months ended June 30, 2024, the Company incurred a consolidated net loss of Euros 58,235 thousand and net cash flows used in operating activities amounted to Euros 17,593 thousand. As of June 30, 2024, the Company had an accumulated deficit of Euros 478,429 thousand but a positive total equity balance of Euros 97,599 thousand. As of June 30, 2024, cash and cash equivalents amounts to Euros 59,748 thousand. In assessing the going concern basis of preparation of the interim condensed consolidated financial statements, Wallbox had to estimate the expected cash flows for the 12 months from the date these interim condensed consolidated financial statements are issued, including compliance with covenants, the exercise of warrants and availability of other financial funding from banks. Based on these estimations, management has assessed that Wallbox will be able to fund the expected cash outflows in the next 12 months. Although the expectation for the coming year is that the Company will continue to have net losses and make additional investments, the cash and funding availability is sufficient for more than the 12 months from the date these interim condensed consolidated financial statements are issued. Basis of measurement These interim condensed consolidated financial statements have been prepared on a historical cost basis. The only exceptions to the application of the cost basis during their preparation have been the subsequent measurement of: • financial assets related to investment, which are measured at fair value through other comprehensive income (“FVTOCI”); • financial investments related to investment funds with institutions, which are measured at fair value through profit of loss (“FVTPL”); and • derivative warrant liabilities and contingent consideration related to the business acquisitions, which are measured at FVTPL. Basis of consolidation The consolidation basis applied in the interim condensed consolidated financial statements is consistent with the basis applied in the consolidated financial statements for the year ended on December 31, 2023 (the “2023 Consolidated Financial Statements”). These interim condensed consolidated financial statements are presented in Euros, which is also the Company’s functional currency. All amounts have been rounded to the nearest unit of thousand Euros, unless otherwise indicated. Changes in the scope of consolidation There have not been any changes in the scope of consolidation since December 31, 2023.

Use of Judgements and Estimates

Use of Judgements and Estimates	6 Months Ended
	Jun. 30, 2024
Use Of Judgements And Estimates [Abstract]
Use Of Judgements And Estimates	3. Use of Judgements and Estimates The preparation of these interim condensed consolidated financial statements requires, as established by IAS 34, the Board of Directors of the Group to make certain estimates and judgements that do not differ significantly from those considered in the preparation of the 2023 Consolidated Financial Statements set out in Note 3 thereto. During the six months ended June 30, 2024, no significant changes have occurred in the assumptions linked to the judgements and estimates disclosed in the 2023 Consolidated Financial Statements. During the six months ended June 30, 2024, no impairment indicators were identified that would lead to a decrease in value of non-current assets (including goodwill) as compared to what was reported in the 2023 Consolidated Financial Statements, except for the Nordics Cash Generating Unit ("CGU") disclosed in Note 10. Critical judgement and estimates A summary of the critical aspects that have also involved a greater degree of judgement or complexity, or those in which the assumptions and estimates have an influence on the preparation of these financial statements, is given below. Key assumptions concerning the future and other relevant data on the estimation of uncertainty at the reporting date, which entail a considerable risk of significant changes in the value of the assets and liabilities in the coming year, are as follows: • Going concern: Disclosures related to the going concern have been included in Note 2. • Share-based payments: The Company’s management measures equity settled share-based payments at fair value at the grant date and recognizes the cost over the vesting period, with a corresponding increase in equity. The expense is based upon management’s estimate of the percentage of equity instruments expected to vest. At each reporting date, management revises its estimate of the number of equity instruments expected to vest as a result of the effect of non-market-based vesting conditions. The impact of the revision of the original estimates, if any, is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity reserves. Prior to the listing of Wallbox’s Class A ordinary shares, nominal value € 0.12 per share (“Class A Shares”) on NYSE on October 4, 2021, the ordinary shares of Wallbox Chargers, S.L.U. were not listed on a public stock exchange and, as such, the calculation of the fair value of its ordinary shares prior to this date was subject to a greater degree of estimation in determining the basis for share- based options that it issued. The Company’s management determined the estimated fair value of its awards based on the estimated market price of the Company’s stock on the date of grant, typically determined by reference to the reported closing price of Wallbox’s Class A Shares on the grant date, and by applying methodologies generally accepted for this kind of valuation (see Note 19). The date at which the fair value of the equity instruments granted is measured for the purposes of IFRS 2 for transactions with employees and others providing similar services is the grant date. Grant date is the date at which the entity and the employee agree to a share-based payment arrangement, at which point the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date, the entity confers on the counterparty the right to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions, if any, are met. If that agreement is subject to an approval process (for example, by shareholders), the grant date is the date when that approval is obtained. The assumptions underlying the valuations represent the Company’s best estimates, which involve inherent uncertainties and the application of management judgement (see Note 19). • Measurement of awards granted under new plans during the six months ended June 30, 2024 has been consistent with that of prior period plans. • Measurement of put option liability for the business combination of ABL occurred in 2023 which has been consistent with the valuation disclosed in the 2023 Consolidated Financial Statements. Additionally, there have been no changes in the judgement and estimates related to the impairment of non-current assets (including goodwill), except for the impairment of goodwill recognized in the Nordics CGU disclosed in Note 10, the capitalization of development cost by determination of the useful life of intangible assets, or the recognition of the income tax as disclosed in the 2023 Consolidated Financial Statements.

New IFRS and IFRIC Not Yet Effe

New IFRS and IFRIC Not Yet Effective	6 Months Ended
	Jun. 30, 2024
Disclosure of initial application of standards or interpretations [abstract]
New IFRS and IFRIC Not Yet Effective	4. New IFRS and IFRIC not yet effective The standards and interpretations effective during the six months ended June 30, 2024 and those issued but not yet in force are detailed below: a) Standards and interpretations effective as of January 1, 2024 • Classification of liabilities as current or non-current and non-current liabilities with Covenants (Amendments to IAS 1) • IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments (Amendments): Disclosures to enhance disclosures on reverse factoring arrangements • Lease liability in a Sale and Leaseback (Amendment to IFRS 16) • International tax reform – Pillar II Model rules (Amendment to IAS 12) b) The Group has not had any significant impacts on the interim condensed consolidated financial statements for the six months ended June 30, 2024. New standards, amendments and interpretations effective and the European Union • Lack of convertibility (Amendment to IAS 21) [endorsed as of January 1, 2025] • Classification and measure of financial instruments (Amendments to IFRS 9 and IFRS 7) [endorsed as of January 1, 2026] • IFRS 18 Disclosures of the financial statements [endorsed as of January 1, 2027] The Group intends to adopt the standards, interpretations, and amendments to the standards issued by the IASB, which are not mandatory in the European Union, when they come into force, if applicable. Although the Group is currently analyzing their impact, based on the analyses carried out to date, the Group estimates that their initial application will not have a significant impact on its consolidated financial statements.

Significant and New Accounting

Significant and New Accounting Policies	6 Months Ended
	Jun. 30, 2024
Disclosure Of Significant Accounting Policies [Abstract]
Significant and New Accounting Policies	5. Significant and New Accounting Policies The accounting policies and valuation standards used when preparing these interim condensed consolidated financial statements are consistent with those used when preparing the 2023 Consolidated Financial Statements and which are detailed therein.

Business Combinations

Business Combinations	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about business combination [abstract]
Business Combinations	6. Business Combinations During the six months ended June 30, 2024, no new business combinations have occurred.

Operating Segments

Operating Segments	6 Months Ended
	Jun. 30, 2024
Disclosure of operating segments [abstract]
Operating Segments	7. Operating Segments Basis for segmentation The Group’s business segment information included in this Note is aligned with the segment information included in the 2023 Consolidated Financial Statements and which are detailed therein. Information on reportable segments Information related to each reportable segment is set out below. Segment operating profit (loss) is used to measure performance because management believes that this information is the most relevant in evaluating the results of the respective segments relative to other entities that operate in the same industries. Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2024 June 30, 2024 Consolidated adjustments and (In thousand Euros) EMEA NORAM APAC Total segments eliminations Consolidated Sales of Goods 75,400 12,566 750 88,716 ( 4,770 ) 83,946 Sales of Services 4,033 3,890 216 8,139 ( 192 ) 7,947 Changes in inventories and raw ( 48,397 ) ( 11,635 ) ( 528 ) ( 60,560 ) 4,811 ( 55,749 ) Employee benefits ( 30,233 ) ( 6,584 ) ( 174 ) ( 36,991 ) — ( 36,991 ) Other operating expenses ( 22,937 ) ( 4,928 ) ( 297 ) ( 28,162 ) 200 ( 27,962 ) Amortization and depreciation ( 16,972 ) ( 1,445 ) ( 1 ) ( 18,418 ) — ( 18,418 ) Impairment of goodwill ( 2,349 ) — — ( 2,349 ) — ( 2,349 ) Other income 654 ( 127 ) — 527 — 527 Operating Loss ( 40,801 ) ( 8,263 ) ( 34 ) ( 49,098 ) 49 ( 49,049 ) Total Assets 359,396 162,451 998 522,845 ( 93,536 ) 429,309 Total Liabilities 373,956 49,811 1,476 425,243 ( 93,533 ) 331,710 Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2023 June 30, 2023 Consolidated adjustments and (In thousand Euros) EMEA NORAM APAC Total segments eliminations Consolidated Sales of Goods 55,763 7,577 348 63,688 ( 3,414 ) 60,274 Sales of Services 2,536 4,949 22 7,507 239 7,746 Changes in inventories and raw ( 40,009 ) ( 8,173 ) ( 321 ) ( 48,503 ) 3,175 ( 45,328 ) Employee benefits ( 33,443 ) ( 11,265 ) ( 361 ) ( 45,069 ) — ( 45,069 ) Other operating expenses ( 28,476 ) ( 5,987 ) ( 140 ) ( 34,603 ) — ( 34,603 ) Amortization and depreciation ( 10,888 ) ( 1,491 ) ( 1 ) ( 12,380 ) — ( 12,380 ) Other income 1,657 97 1 1,755 — 1,755 Operating Loss ( 52,860 ) ( 14,293 ) ( 452 ) ( 67,605 ) — ( 67,605 ) Total Assets 364,603 171,624 373 536,600 ( 97,039 ) 439,561 Total Liabilities 239,591 62,583 539 302,713 ( 22,939 ) 279,774 There have been no significant transactions between segments during the six months ended June 30, 2024 and June 30, 2023, respectively except for inter-segment revenues and changes in inventories and raw materials and consumables used which are eliminated in the column “Consolidated adjustments and eliminations”. Certain financial assets and liabilities are not allocated to reportable segments, as they are managed on a Group basis. These are reflected in the "Consolidated adjustments and eliminations" column. All finance income and expenses are considered to be part of the Corporate segment and hence no further allocated to the operating segments EMEA, NORAM and APAC. External revenue by location The countries where the Group has sold more than 10 % of the annual revenue are as follows: Year ended June 30, (In thousand Euros) 2024 2023 Revenue % Revenue % Country Spain 11,484 12 % 14,892 22 % United States 13,399 15 % 11,840 17 % Italy 4,935 5 % 7,016 10 % Germany 22,715 25 % 1,896 3 % Other countries 39,360 43 % 32,376 48 % Total 91,893 100 % 68,020 100 %

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Property, Plant and Equipment	8. Property, Plant and Equipment A. Reconciliation of carrying amount (In thousand Euros) Buildings and leasehold improvements Fixtures and fittings Plant and equipment Assets under construction Total Balance at December 31, 2023 19,064 3,274 53,747 98 76,183 Additions 206 153 1,007 — 1,366 Disposal — — — — — Transfers 100 1,267 ( 1,267 ) — 100 Other — — — — — Depreciation for the period ( 1,179 ) ( 557 ) ( 3,701 ) — ( 5,437 ) Translation differences 2 32 375 — 409 Balance at June 30, 2024 18,193 4,169 50,161 98 72,621 Cost At December 31, 2023 23,202 4,919 62,997 98 91,216 At June 30, 2024 23,510 6,371 63,112 98 93,091 Accumulated amortization At December 31, 2023 ( 4,137 ) ( 1,646 ) ( 9,250 ) — ( 15,033 ) At June 30, 2024 ( 5,316 ) ( 2,203 ) ( 12,951 ) — ( 20,470 ) Additions to property, plant and equipment for the six months ended June 30, 2024 amounted to Euros 1,366 thousand, and primarily relates to the acquisition of machinery and tools for manufacturing plants. As of June 30, 2024, additions to property, plant and equipment for which payment was still pending totaled Euros 955 thousand, as compared to Euros 5,849 thousand as of December 31, 2023. The Group has items in use that were fully depreciated as of June 30, 2024 for an amount of Euros 139 thousand as compared to 85 Euros as of December 31, 2023. Other information The Group has obtained insurance policies that cover the carrying amount of its property, plant and equipment. Capital expenditure commitments amounted to Euros 623 thousand as of June 30, 2024, compared to Euros 775 thousand as of December 31, 2023. These commitments mainly relate to the acquisition of tools and machinery. There are no other significant contractual obligations to purchase, construct or develop property, plant and equipment assets. The Group had no restrictions on the sale of its property, plant and equipment and no pledge existed on these assets, at June 30, 2024 and December 31, 2023, respectively, except for the leasehold improvement which cannot be realized and which totaled Euros 23,510 thousand as of June 30, 2024 as compared to Euros 23,202 thousand at December 31, 2023.

Right of Use Assets and Lease L

Right of Use Assets and Lease Liabilities	6 Months Ended
	Jun. 30, 2024
Presentation of leases for lessee [abstract]
Right of Use Assets and Lease Liabilities	9. Right of Use Assets and Lease Liabilities The considerations regarding the lease terms and the recognition exception are consistent with those disclosed in the 2023 Consolidated Financial Statements. a) Set out below are the carrying amounts of right-of-use assets recognized and the movements during the six months ended June 30, 2024: (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2023 29,495 1,551 4,377 35,423 Additions — 116 1,355 1,471 Depreciation for the period ( 1,500 ) ( 304 ) ( 1,017 ) ( 2,821 ) Translation differences 55 — — 55 Balance at June 30, 2024 28,050 1,363 4,715 34,128 b) Set out below are the carrying amounts of lease liabilities and the movements during the six months ended June 30, 2024: (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2023 33,463 1,514 4,000 38,977 Additions to liabilities — 116 1,355 1,471 Interest on lease liabilities 831 21 111 963 Lease payments ( 2,086 ) ( 326 ) ( 957 ) ( 3,369 ) Others — — 15 15 Translation differences ( 113 ) ( 80 ) 223 30 Balance at June 30, 2024 32,095 1,245 4,747 38,087 An analysis of the contractual maturity of lease liabilities, including future interest payable, is as follows: (In thousand Euros) June 30, December 31, 6 months or less 3,781 3,491 6 months to 1 year 3,130 3,339 From 1 to 2 years 5,365 5,760 From 2 to 5 years 14,638 13,925 More than 5 years 22,968 25,020 49,882 51,535 Amounts recognized in profit or loss derived from lease liabilities and expenses on short-term and low value leases (IFRS 16 exemption applied) are as follows: (In thousand Euros) June 30, June 30 Interest on lease liabilities (see note 20) 963 593 Expenses relating to short-term and low value leases (see 1,577 1,151

Intangible Assets and Goodwill

Intangible Assets and Goodwill	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about intangible assets [abstract]
Intangible Assets and Goodwill	10. Intangible Assets and Goodwill a) Intangible assets Details and movement of items composing intangible assets are as follows: (In thousand Euros) Software Trademarks, industrial property and customer relationships Development Other Total Balance at December 31, 2023 8,251 19,390 66,408 — 94,049 Additions 1,373 4 14,099 — 15,476 Disposal — — — — — Transfers 1,478 ( 71 ) ( 1,507 ) — ( 100 ) Amortization for the period ( 1,773 ) ( 1,178 ) ( 7,209 ) — ( 10,160 ) Translation differences 42 51 — — 93 Balance at June 30, 2024 9,371 18,196 71,791 — 99,358 Cost At December 31, 2023 12,189 20,733 95,297 — 128,218 At June 30, 2024 15,082 20,717 107,889 — 143,688 Accumulated amortization At December 31, 2023 ( 3,938 ) ( 1,343 ) ( 28,888 ) — ( 34,170 ) At June 30, 2024 ( 5,711 ) ( 2,521 ) ( 36,097 ) — ( 44,329 ) During the six months ended June 30, 2024, the Group made investments in several development projects, consisting of payroll expenses and other costs totaling to Euros 14,099 thousand as compared to Euros 28,478 thousand as of December 31, 2023, for which the associated development expenditures met the requirements for capitalization. The caption of trademarks, industrial property and customer relationships includes trademarks for an amount of Euros 12,354 thousand as compared to Euros 13,205 thousand as of December 31, 2023, customer relationships totaling Euros 2,585 thousand as compared to 2,754 thousand as of December 31, 2023, and industrial properties for an amount of Euros 3,257 thousand as compared to Euros 3,431 thousand as of December 31, 2023. Total additions to internally developed intangibles (Development costs and Software) amounted to Euros 12,369 thousand for the six months ended June 30, 2024 as compared to Euros 26,182 thousand as of December 31, 2023; these additions correspond to the capitalization carried out by the Group in relation to product development , specifically for the DC products under the names of Quasar and Supernova, AC products under the names of Pulsar, Cooper and Commander and MyWallbox software The average remaining amortization term for these assets is between 3 and 5 years. Additions to patents, licenses and similar, and computer software totaled Euros 1,377 thousand for the six months ended June 30, 2024, as compared to Euros 3,481 thousand for the year ended December 31, 2023 and due primarily to the implementation of new software applications. The patents and customer relationships category also include the registration of brands, logos, and design patents for different chargers. The Group has items in use that were fully depreciated as of June 30, 2024 for an amount of Euros 1,536 thousand, as compared to Euros 880 as of December 31, 2023. As of June 30, 2024, additions of intangible assets for which payment was still pending totaled Euros 1,430 thousand, as compared to Euros 1,952 thousand at December 31, 2023. The Group has no restrictions on the realizability of its intangible assets and no pledge existed on these assets as of June 30, 2024 and December 31, 2023, respectively. As of June 30, 2024, there were commitments for the acquisition of intangible assets for Euros 1,426 thousand, as compared to Euros 1,127 thousand at December 31, 2023 relating to the current projects of R&D. b) Goodwill The Goodwill breakdown by CGU as of June 30, 2024, and December 31, 2023, is as follows: (In thousand Euros) June 30, December 31, Ares 4,424 4,424 Coil 3,199 3,101 Nordics — 2,403 Electromaps / Software 3,457 3,457 Total 11,080 13,385 During the six months ended June 30, 2024, no impairment indicators existed that could lead to the existence of impairment in relation to the goodwill or intangible assets of the Group, except for Nordics CGU. As a consequence of the reduction in activity in this market, the Group have identified impairment indicators and, as a result, management have performed an impairment test for this CGU as of June 30, 2024. For the rest of CGUs, the goodwill will be tested for impairment annually before year end, once budgets are approved. Nordics Nordics is the cash-generating unit focused on the development of the electric charger market for the Group in Scandinavia, capitalizing on the existing customer base and institutional experience obtained as the installation provider of Intelligent Solutions. The recoverable amount of the Nordics CGU has been determined based on a value in use calculation, which utilized cash flow projections covering a five-year period, based on the forecast for 2024 and 2024 financial budget approved by senior management. The projected cash flows have been built to reflect the increasing demand for EV chargers and associated services in this region. The pre-tax discount rate applied to cash flow projections is 14.5 % (2023: 15.07 %), and cash flows beyond the five-year period are extrapolated using a 1.5 % (2023: 1.5 %) growth rate. In addition, management has revisited forecast due to the low performance during the 6-month period ended June 30, 2024 driven by local regulatory changes. As a result of this analysis, the company has booked an impairment for an amount of Euros 2,349 thousand. Key assumptions utilized in the value in use calculation for this cash generating unit, are as follows: • Revenue and EBITDA: In the Nordics countries, we have considered the updated forecast for 2024 keeping the other key assumptions as disclosed in the 2023 Consolidated financial statements. • Discount rates: Discount rates represent the current market assessment of the risks specific to each CGU and take into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash flow estimates. The discount rate calculation is based on the specific circumstances of the Group and its CGUs and is derived from the Group’s weighted average cost of capital (WACC). The WACC takes into account costs associated with both debt and equity. The cost of equity is derived from the expected return on investment by the Group’s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. Business-specific risk is incorporated by applying individual beta factors. The beta factors have been evaluated annually based on publicly available market data. Alpha factor adjustments to the discount rate are made to consider unit specific factors such as the size, liquidity, and market (in addition to other factors) in order to reflect a pre-tax discount rate.

Financial Assets and Financial

Financial Assets and Financial Liabilities	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial Assets and Financial Liabilities	11. Financial Assets and Financial Liabilities The following table shows the carrying amounts and fair values of financial assets and liabilities, including their levels in the fair value hierarchy. Financial assets A. Current and non-current financial assets June 30, 2024 December 31, 2023 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,914 — 43,258 Other receivables — 676 — 140 Loans to employees 180 — 180 18 Trade and other financial receivables 180 42,590 180 43,416 Guarantee deposit 1,399 — 1,341 — Non-current financial assets 1,399 — 1,341 — Guarantee deposit — 169 — 82 Financial investments — 5,833 — 5,728 Other current financial assets — 6,002 — 5,810 Total 1,579 48,592 1,521 49,226 Trade and other financial receivables are mainly amounts due from customers for goods sold or services performed in the ordinary course of business. They are due for settlement in the short term (less than 1 year) and therefore are classified as current. Trade and other financial receivables are recognized initially at the amount of consideration that is unconditional, unless they contain significant financing components, in which case they are recognized at fair value. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest method. The carrying amount of the customer sales and services includes receivables which are subject to a factoring arrangement. Under this arrangement, the Group has transferred the relevant receivables to the factor in exchange for cash and is prevented from selling or pledging the receivables. However, the Group has retained late payment and credit risk. Therefore, the Group continues to recognize the transferred assets in their entirety in its statement of financial position. The amount repayable under the factoring agreement is presented as secured borrowing. The Group considers that the held-to-collect business model remains appropriate for these receivables and hence continues to measure them at amortized cost. As of June 30, 2024, other current financial assets include financial investments, such as investment funds in financial institutions, totaling Euros 5,833 thousand as compared to Euros 5,728 thousand at December 31, 2023. These financial investments are deposits managed by financial institutions in investment funds to obtain profitability. The Group has considered their classification as current assets because it expects to liquidate these investments in the following 12 months. B. Expected credit loss assessment as of June 30, 2024 and December 31, 2023. The Group applies the IFRS 9 simplified approach to measuring expected credit losses using a lifetime expected credit loss provision for trade receivables and contract assets. To measure expected credit losses on a collective basis, trade receivables and contract assets are grouped based on similar credit risk and aging. The contract assets have similar risk characteristics to the trade receivables for similar types of contracts. The impairment of trade receivables is recognized under “Expected credit loss for trade and other receivables” in other operating expenses. The total expense recognized in profit or loss during the six months ended June 30, 2024 was Euros 1,195 thousand and Euros 1,380 thousand for the six months ended June 30, 2023. This amount includes Euros 328 thousand corresponding mainly to the impact of final uncollectible balances. The allowance for doubtful debts provision as of June 30, 2024 estimated based on the expected credit loss, was Euros 2,364 thousand, as compared to Euros 1,536 thousand as of December 31, 2023, for amounts outstanding less than 180 days as at reporting date. Additionally, the Company has recognized as of June 30, 2024, a bad debt provision for amounts outstanding 180 days or longer for Euros 4,875 thousand, as compared to Euros 4,836 thousand as at December 31, 2023, which has been calculated taking into account specific accounts receivable considered doubtful. The expected loss rates are based on the Group’s historical credit losses. C. Financial assets by class and category June 30, 2024 (In thousand Euros) Financial assets measured at amortized cost Financial assets measured at fair value with changes in PL Financial assets measured at fair value with changes in OCI Total Customer sales and services 41,914 — — 41,914 Other receivables 676 — — 676 Loans to employees 180 — — 180 Trade and other financial receivables 42,770 — — 42,770 Guarantee deposit 1,399 — — 1,399 Non-current financial assets 1,399 — — 1,399 Guarantee deposit 169 — — 169 Financial investments 336 5,258 239 5,833 Other current financial assets 505 5,258 239 6,002 December 31, 2023 (In thousand Euros) Financial assets measured at amortized cost Financial assets measured at fair value with changes in PL Financial assets measured at fair value with changes in OCI Total Customer sales and services 43,258 — — 43,258 Other receivables 140 — — 140 Loans to employees 198 — — 198 Trade and other financial receivables 43,596 — — 43,596 Guarantee deposit 1,341 — — 1,341 Non-current financial assets 1,341 — — 1,341 Guarantee deposit 82 — — 82 Financial investments 302 5,187 239 5,728 Other current financial assets 384 5,187 239 5,810 Total 45,321 5,187 239 50,747 Financial assets measured at FVTOCI correspond to investments in hedge funds whose quotation is considered level 1 for fair value purposes. The financial investments valued at FVTPL relate to investment funds held at financial institutions. These financial assets are also considered level 1 for fair value purposes. The rest of the financial assets (both current and non-current) are measured at their amortized cost, which does not materially differ from their fair value. Financial liabilities A. Loans and borrowings June 30, 2024 December 31, 2023 (In thousand Euros) Non-current Current Non-current Current Loans 90,925 30,148 80,861 32,037 Working capital line of credit — 95,609 — 94,459 Loans and borrowings 90,925 125,757 80,861 126,496 Derivative warrant liabilities — 1,977 — 3,119 Lease liabilities (see note 9) 33,232 4,855 34,063 4,914 Total 124,157 132,589 114,924 134,529 Financial liabilities are measured at their amortized cost, which does not differ from their fair value (it is considered that the interest rates applicable to all of them still represent market spreads), except for the derivative warrant liability which is measured at FVTPL. The working capital lines of credit are a type of short-term financing used to cover ongoing business’s operations. These small-business loans are not used to fund large investments and are renewed every 90 days. Loans and borrowings Bank Loans As of June 30, 2024, the Group had available credit lines and other financing products of Euros 135,415 thousand, compared to Euros 130,670 thousand as of December 31, 2023, of which a total of Euros 95,589 thousand have been drawn down, compared to Euros 94,442 thousand as of December 31, 2023. In addition to the aforementioned financing products, the Company engages in non-recourse factoring with a limit of Euros 12.000 thousand at June 30, 2024 (Euros 12,000 thousand at December 31, 2023) of which Euros 2,530 thousand have been disposed as June 30, 2024 (Euros 1,630 thousand at December 31, 2023). Interest expen ses from banks loans amounted to Euros 8,520 thousand as of June 30, 2024, compared to Euros 6,049 thousand as of June 30, 2023 (See Note 20). The Group has loans which require compliance with certain financial covenants. As of June 30, 2024, the Group met these financial covenants or has obtained the corresponding waiver issued by the bank. Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2024 and December 31, 2023, are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 1 July 2024 - 30 June 2025 129,974 2024 136,179 1 July 2025 - 30 June 2026 29,504 2025 31,317 1 July 2026 - 30 June 2027 43,281 2026 26,379 1 July 2027 - 30 June 2028 16,265 2027 17,699 1 July 2028 - 30 June 2029 8,287 2028 12,831 More than five years 2,929 More than five years 4,784 230,240 229,189 Details of the loans and borrowings as of June 30, 2024 and December 31, 2023 are as follows: June 30, 2024 (In thousand Euros) Currency Less than 1 year 1 to 3 years Over 3 years Total Bank Loans Fixed rate loan EUR 11,293 8,683 3,062 23,038 Floating rate loan EUR 100,391 6,682 7,615 114,688 Covenant Loan EUR 14,010 49,330 13,047 76,387 125,694 64,695 23,724 214,113 Borrowings Fixed rate loan EUR 63 459 2,047 2,569 125,757 65,154 25,771 216,682 December 31, 2023 (In thousand Euros) Currency Less than 1 year 1 to 3 years Over 3 years Total Bank Loans Fixed rate loan EUR 19,927 4,914 429 25,270 Floating rate loan EUR 98,149 6,201 10,274 114,624 Covenant Loan EUR 8,270 36,818 19,719 64,807 126,346 47,933 30,422 204,701 Borrowings Fixed rate loan EUR 150 459 2,047 2,656 126,496 48,392 32,469 207,357 As of June 30, 2024, the Group had loans at variable interest rates referenced to Euribor plus a differential between 1.60 % and 8.0 % and at fixed interest rates that range between 0 % and 5.60 %, respectively, compared to variable rates referenced to Euribor plus a differential between 3 % and 8 % and fixed rates between 0 % and 5.67 %, respectively, during fiscal year ended December 31, 2023. Borrowings As of June 30, 2024, loans from a government entity (“CDTI”) total Euros 2,569 thousand as compared to Euros 2,656 thousand as of December 31, 2023. Derivative warrant liabilities Derivative warrant liabilities correspond to Public and Private Warrants issued by Kensington and BBVA warrants, which have been assumed by Wallbox. Movement in the derivative warrant liabilities during the six-months ended June 30, 2024 is summarized below: Public Warrant Private Warrant BBVA Warrant Total Number of warrants Thousand Number of warrants Thousand Number of warrants Thousand Number of warrants Thousand At December 31, 2023 5,259,506 713 8,883,333 1,202 1,007,894 1,204 15,150,733 3,119 Public warrants exercises in January 2024 ( 387 ) — — — — — ( 387 ) — Change in fair value of derivative — ( 279 ) — ( 472 ) — ( 488 ) — ( 1,239 ) Exchange differences — 21 — 38 — 38 — 97 At June 30, 2024 5,259,119 455 8,883,333 768 1,007,894 754 15,150,346 1,977 Public Warrants are listed and have been measured at fair value using the quoted price (Level 1). As of June 30, 2024, the fair value of the Public and Private Warrants was USD 0.09 based on the public quote of Public Warrants. The fair value of the BBVA Warrants was USD 0.80 based on a Black-Scholes valuation methodology for options and warrants. Reconciliation of movements of liabilities to cash flows arising from financing activities (In thousand Euros) Loans and borrowings Derivative warrant liabilities Lease Total Balance at January 1, 2024 207,357 3,119 38,977 249,453 Proceeds from loans 378,428 — — 378,428 Principal paid on lease liabilities — — ( 2,406 ) ( 2,406 ) Interest paid on lease liabilities — — ( 963 ) ( 963 ) Repayments of loans ( 367,681 ) — — ( 367,681 ) Interest and bank fees paid ( 11,105 ) — — ( 11,105 ) Total changes from financing cash flows ( 358 ) — ( 3,369 ) ( 3,727 ) The effect of changes in foreign exchange rates 54 97 30 181 Change in fair value of derivative warrant liabilities — ( 1,239 ) — ( 1,239 ) New leases — — 1,471 1,471 Interest and bank fees expenses 9,629 — 963 10,592 Other — — 15 15 Total liability-related other changes 9,629 ( 1,239 ) 2,449 10,839 Balance at June 30, 2024 216,682 1,977 38,087 256,746 B. Trade and other financial payables Details of trade and other financial payables as of June 30, 2024 and December 31, 2023 are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 Suppliers 30,411 36,538 Personnel (salaries payable) 5,269 5,843 Customer advances 1,268 2,700 Total 36,948 45,081 Trade and other payables are unsecured and are typically paid in less than 12 months upon recognition. The carrying amounts of trade and other payables are considered equal to their fair values, due to their short-term nature.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2024
Classes of current inventories [abstract]
Inventories	12. Inventories Details of inventories as of June 30, 2024 and as of December 31, 2023 are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 Raw materials 33,918 41,066 Work in progress 33,535 31,623 Finished goods 17,454 19,789 Total 84,907 92,478 The Group has insurance policies in place to cover all inventories, with specific global insurances coverage for each of the Group’s warehouses. There were no commitments for the purchase of inventories as of June 30, 2024 and December 31, 2023. Advance payments to suppliers for the acquisition of inventories as of June 30, 2024 were Euros 4,057 thousand, as compared to Euros 4,357 thousand as of December 31, 2023. Based on current information, the Group has booked an inventory provision of Euros 3,501 thousand as of June 30, 2024 to cover the impact of slow-moving and accrual obsolescence inventories, as compared to Euros 2,885 thousand at December 31, 2023.

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2024
Cash and cash equivalents [abstract]
Cash and Cash Equivalents	13. Cash and Cash Equivalents Cash and cash equivalents are comprised of the following: (In thousand Euros) June 30, 2024 December 31, 2023 Cash 3 17 Bank and other credit institutions 23,527 28,786 Bank and other credit institutions, foreign currency 29,954 35,441 Other cash equivalents 6,264 36,914 Total 59,748 101,158 We maintain cash and cash equivalents with major financial institutions. Details of cash at banks and other credit institutions with balances held in foreign currency are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 USD 21,764 30,686 GBP 6,267 3,356 NOK 63 29 SEK 1,207 1,024 DKK 637 346 CNY 16 — Total 29,954 35,441

Capital and Reserves

Capital and Reserves	6 Months Ended
	Jun. 30, 2024
Disclosure of classes of share capital [abstract]
Capital and Reserves	14. Capital and Reserves Share capital and share premium As of June 30, 2024 issued share capital of the Company was as follows: Shares Share Capital (in thousand Euros) Class A shares of euro 0.12 nominal value each 194,050,400 23,293 Class B shares of euro 1.20 nominal value each 18,500,793 22,201 Class C shares of euro 1.08 nominal value each 4,770,000 5,152 Total 217,321,193 50,646 All the shares issued were fully paid as of the date of the capital increases. Wallbox’s Class A Shares, Class B Shares and Conversion Shares (“Class C Shares”) provide their holders with same economic rights; however, Class B Shares provide holders with ten (10) votes per share , Class C Shares provide holders with nine (9) votes per share and Class A Shares provide holders with one (1) vote per share. Wallbox’s Class A Shares began trading on the NYSE under the “WBX” symbol on October 4, 2021. As of June 30, 2024 and December 31, 2023, authorized share capital was as follows: June 30, 2024 Shares Nominal Share Capital (in thousand Euros) Class A Shares 404,770,000 0.12 48,572 Class B Shares 45,230,000 1.20 54,276 Conversion shares 4,770,002 1.08 5,152 Total 454,770,002 108,000 December 31, 2023 Shares Nominal Share Capital (in thousand Euros) Class A Shares 401,020,000 0.12 48,122 Class B Shares 48,980,000 1.20 58,776 Conversion shares 1,020,002 1.08 1,102 Total 451,020,002 108,000 During the six months ended June 30, 2024, there were the following share capital and share premium movements: Shares Price per Share (Euros) Share Capital (In thousand Euros) Share Premium (In thousand Euros) At December 31, 2023 211,161,261 50,352 481,615 January 2024: Stock option plan execution (MSOP/Warrants) (Class A shares) 219,240 0.12 26 151 February 2024: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 234,625 0.12 28 923 March 2024: Stock option plan execution (MSOP/RSU) (Class A shares) 622,615 0.12 75 1,312 March 2024: Change Cass B shares into Class A shares and Class C shares 3,750,000 — — — April 2024: Stock option plan execution (MSOP/RSU) (Class A shares) 684,537 0.12 82 4,816 May 2024: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 100,708 0.12 12 400 June 2024: Stock option plan execution (MSOP/ESOP/RSU/ESPP) (Class A shares) 548,207 0.12 66 657 Other movements — — 5 ( 276 ) At June 30, 2024 217,321,193 50,646 489,598 The capital increases that have taken place during the six months ended June 30, 2024 correspond mainly to the stock plans execution (see Note 19) and the warrants execution (see Note 11). Additionally, during the six months ended June 30, 2024, the Company has exchanged 3,750,000 Class B ordinary shares with a nominal value of Euro 1.20 per share (“Class B Shares”) for 3,750,000 Class A Shares with a nominal value of Euro 0.12 per share and 3,750,000 Class C Shares with a nominal value of Euro 1.08 per share. Nature and purpose of reserves Accumulated deficit As of June 30, 2024, consolidated accumulated deficit amounts to Euros 478,429 thousand, as compared to Euros 420,195 as of December 31, 2023. A free distribution is restricted for the amount of capitalized internal development costs as carried on the consolidated statement of financial position. As of June 30, 2024, the amount of capitalized development costs as carried on the consolidated statement of financial position amounts to Euros 71,791 thousand, as compared to Euros 66,408 thousand as of December 31, 2023, as further detailed in Note 10. Foreign currency translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations, as well as the effective portion of any foreign currency differences arising from hedges of a net investment in a foreign operation. This legal reserve is not freely distributable. This reserve amounts to Euros 9,741 thousand as of June 30, 2024, as compared to Euros 5,868 thousand as of December 31, 2023. Other equity components: Share-based payments The share-based payments reserve is used to recognize the value of equity-settled share-based payments provided to employees, including key management personnel, as part of their remuneration. This reserve was Euros 24,939 thousand as of June 30, 2024, as compared to Euros 31,223 thousand as of December 31, 2023. Refer to Note 19 for further details of these plans. Equity-settled earn-out In addition, this caption includes Euros 1,079 thousand corresponding to the amount to be paid in shares for to the acquisition of Ares (2022: Euros 921 thousand). Measurement adjustments to financial assets through OCI Investments in hedge funds referred to in Note 11 are measured at fair value at year end. The change in their valuation is recognized as other equity components through other comprehensive income.

Provisions

Provisions	6 Months Ended
	Jun. 30, 2024
Provisions [abstract]
Provisions	15. Provisions Details of the provisions are as follows: At June 30, 2024 Non-current Total Current (In thousand Euros) Other Service Non- Service Total Carrying amount at the beginning of the year 11,652 2,184 13,836 1,752 1,752 Charge / (Credit): 427 693 1,120 ( 133 ) ( 133 ) (+) additional provisions recognized, net 1,278 1,380 2,658 764 764 (+/-) Short-term transferred — — — — — (-) Amounts used during the year ( 851 ) ( 687 ) ( 1,538 ) ( 897 ) ( 897 ) Carrying amount at year end 12,079 2,877 14,956 1,619 1,619 At December 31, 2023 Non-current Total Current Total (In thousand Euros) Other Service warranties current Service warranties Current Carrying amount at the beginning of the year 120 1,319 1,439 1,318 1,318 Business combinations 10,405 — 10,405 — — Charge / (Credit): 1,127 865 1,992 434 434 (+) additional provisions recognized, net 1,245 3,060 4,305 — — (+/-) Short-term transferred — ( 1,752 ) ( 1,752 ) 1,752 1,752 (-) Amounts used during the year ( 118 ) ( 443 ) ( 561 ) ( 1,318 ) ( 1,318 ) Carrying amount at year end 11,652 2,184 13,836 1,752 1,752 Service warranties Products developed and sold by the Group are under warranty for a period of three years and, therefore, a provision is recognized to cover the costs that could be incurred in relation to projects and products under warranty. This provision is estimated based on prior periods actual warranty costs incurred, considering those product sales under warranty. Other provisions As of June 30, 2024, “Other” provisions caption includes mainly the variation of the contingent consideration (earn-out) related to Ares acquisition and put option liability related to ABL acquisition amounting to Euros 749 thousand and Euros 11,317 thousand, respectively, and the provision for indemnities of an amount of Euros 13 thousand. As of June 30, 2024 there are various ongoing claims in relation to commercial agreements, amounting to a maximum exposure of 1.8 million euros. The Company, along with its external advisors, assesses the likelihood of success of the claim as possible, but not probable, and therefore no provision has been recorded in relation to these claims. At this stage, the negotiations are ongoing.

Government Grants

Government Grants	6 Months Ended
	Jun. 30, 2024
Disclosure of Government Grants [Abstract]
Government Grants	16. Government Grants Details of Government grants as of June 30, 2024 and December 31, 2023 are as follows: June 30, 2024 December 31, 2023 Grants Government Entity Non-current Current liability Non-current Current liability Movilidad 2030 Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 659 81 701 88 Flexener Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 94 28 118 31 Magnetor Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 8 6 13 7 Zeus Ptas Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 463 6 475 7 Alt Impacte Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 369 44 389 49 Minichargers Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 54 8 62 9 Electrolinera Instituto para Diversificación y Ahorro de la Energía (IDEA) 414 — 421 — Acció - Creació llocs treball Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 108 34 110 37 Hermes - Estudios Ministerio de Industria, Comercio y Turismo 615 203 692 223 Hermes - Desarrollo Ministerio de Industria, Comercio y Turismo 1,433 46 1,505 51 Hermes - Formación Ministerio de Industria, Comercio y Turismo 225 44 233 49 Top Gun Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI) 47 — 47 — Torres Quevedo Agencia Estatal de Investigación 79 — 83 — Total 4,568 500 4,849 551 As of June 30, 2024, government grants include the grants assigned to the Group by the “Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI)”, by “Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ)”, by “Instituto de la Diversificación y Ahorro de la Energía (IDAE)” by "Agencia Estatal de Investigación" and by "Ministerio de Industria, Comercio y Turismo" for an amount of Euros 1,454 thousand, Euros 555 thousand, Euros 414 thousand, Euros 79 thousand, and Euros 2,566 thousand, respectively, to develop new technologies and promote smart mobility solutions. As of December 31, 2023 government grants include the grants assigned to the Group by the “Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI)” and "Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ)" and "Instituto para la Diversificación y Ahorro de la Energía (IDAE)" and “Agencia Estatal de Investigación” and “Ministerio de Industria, Comercio y Turismo” for an amount of Euros 1,558 thousand, Euros 585 thousand and Euros 421 thousand and Euros 83 thousand and Euros 2,753 thousand, respectively, to develop new technologies and promote smart mobility solutions. The impact in the interim condensed consolidated statement of profit or loss and other comprehensive income (recognized in “Net Other income”) for the six months ended June 30, 2024 amounts to Euros 271 thousand, as compared to Euros 1,421 thousand for the six months period ended June 30, 2023 . As of June 30, 2024 Euros 1,615 thousand are pending to be received from government entities, as compared to Euros 3,200 thousand as of December 31, 2023.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	6 Months Ended
	Jun. 30, 2024
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Revenue from Contracts with Customers	17. Revenue from Contracts with Customers Disaggregation of revenue from contracts with customers Set out below is the disaggregation of the Group’s revenue from contracts with customers: (In thousand Euros) June 30, 2024 June 30, 2023 Sales of goods 83,946 60,274 Sales of services 7,947 7,746 Total 91,893 68,020 The breakdown by geographical segments is as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Geographical markets (*): EMEA 74,741 55,124 NORAM 16,456 12,526 APAC 696 370 Total 91,893 68,020 (*) The differences between geographical markets information and the segment disclosures in the Note 7 comes from the intercompany eliminations. There is no individual customer exceeding 10 % of the total revenues during the six months period ended June 30, 2024 and 2023. Service revenue includes mainly installations services, software operation and maintenance. The sale of installation services is always made in combination with the sale of a charger, although they are considered distinct performance obligations. Delivery of the charger and the installation services do not always happen at the same time, leading, in some cases, to chargers being delivered to customers with the installation pending. In this scenario, a contract liability is recognized when invoicing both services prior to rendering the installation services. A contract liability is recognized if a payment is received or if a payment is due (whichever is earlier) from a customer before the Group transfers the related goods or services. Contract liabilities are recognized as revenue when the Group performs under the contract (i.e., transfers control of the related goods or services to the customer). When revenue is not expected to be recognized in the next twelve months, contract liability is classified as a 'Long term deferred income' in the balance sheet.

Expenses

Expenses	6 Months Ended
	Jun. 30, 2024
Expenses And Net Other Income [Abstract]
Expenses	18. Expenses A. Changes in inventories and raw materials and consumables used Details of changes in inventories and raw materials and consumables used is as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Consumption of finished goods, raw materials and other consumables 53,099 45,979 Scrap stock, slow moving & obsolete accrual 616 ( 932 ) Work carried out by other companies 2,034 281 Total 55,749 45,328 B. Operating expenses Operating expenses are mainly as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Marketing expenses 2,715 5,735 External temporary workers 994 1,680 Professional services 5,575 6,767 Office expense 3,633 4,216 Delivery 2,359 3,481 Custom duty, tax, penalties 233 297 Utilities and similar expenses 1,917 2,132 Fees 209 517 Insurance premium 978 1,086 Short-term and low value leases (see note 9) 1,577 1,151 Bank Services 477 500 Travel expenses 1,238 1,593 Repairs 1,329 785 Warranty provision 560 853 Other impairments and losses (see note 11) 367 1,569 Expected credit loss for trade and other receivables (see note 11) 828 ( 189 ) Other 2,973 2,430 Total 27,962 34,603

Employee Benefits

Employee Benefits	6 Months Ended
	Jun. 30, 2024
Disclosure of information about defined benefit plans [abstract]
Employee Benefits	19. Employee Benefits Details of employee benefits for the six months ended June 30, 2024 and 2023 are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Wages and salaries 26,659 24,130 Share-based payment plans expenses 1,404 11,059 Social Security 8,928 9,880 Total 36,991 45,069 The Group has not entered into any defined contribution or defined benefit plans for which pensions costs are incurred. The majority of employees are working in Spain and are participating in a state pension plan for which the expenses are included in social security. Details of the personnel expense recognized for share-based payment transactions are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Management stock option plan 195 2,283 ESPP 77 158 RSU Board — 227 Performance based earn out in shares and RSUs management 157 274 Performance based earn out in shares and RSUs management — 1,009 RSU Employees 994 6,919 RSU Management 558 976 Capitalization of share-based payment transactions in ( 577 ) ( 787 ) Total 1,404 11,059 Management Stock Option Plan As described in the 2023 Consolidated Financial Statements, the shareholders voted to implement a share-based payment plan (the “Management Stock Option Plan” or “MSOP”) to strengthen management’s link with Wallbox and to incentivize and motivate such management. The Management Stock Option Plan grants management stock options to purchase Class A Shares at a per share exercise price equal to Euro 0.0021 . The Company records this share-based payments plan based on the estimated fair value of the award at the grant date and is recognized as an expense in the consolidated statements of profit or loss over the requisite service period. The estimated fair value of the award was based on the closest financial round of share capital issued for the firsts grants and the latest ones are based on the estimated market price of the Wallbox’s stock on the date of the grant, in practice the share price of Wallbox at the grant date is used during this reporting period. Employees Stock Option Plan As described in the 2023 Consolidated Financial Statements, the shareholders agreed to offer all employees of Wallbox (the “Beneficiaries” or, individually, the “Beneficiary”) the possibility of participating in a share-based payment plan (the “Employee Stock Option Plan” or “ESOP”) to receive stock options (the “Options”) to purchase a certain number of Class A Shares of the Company. The service-based vesting condition for awards under the Employee Stock Option Plan was completed as of December 31, 2020. All the Options granted will be available for execution when one of the liquidity events described in such plan takes place. The Company records the share-based payments under such plan based on the estimated fair value of the award at the grant date and is recognized as an expense in the consolidated statements of profit or loss over the requisite service period. The estimated fair value of the award was based on the closest financial round of share capital issued for the initial grants and the more recent fair value determinations are based on the estimated market price of the Company’s stock on the date of the grant in practice the share price of Wallbox at the grant date is used during this reporting period. Founders Stock Option Plan At a meeting held on June 30, 2021, the shareholders of Wallbox Chargers, S.L.U. agreed to implement a share-based payment plan (Founders Stock Option Plan) to strengthen the bond of the founders of Wallbox and in order to align the interests of the founders with the creation of additional value for the Company. The options under the Founders Stock Option Plan have a strike price at a valuation equal to or higher than current market value and allow the founders to benefit from more liquid options which are fully vested and transferable from their date of concession. In accordance with the terms and conditions of the Founders Stock Option Plan, these options may be exercised in exchange for Class A Shares, nominal value Euro 0.12 per share (previously nominal value, Euro 0.50 ). The exercise price of the options is equivalent to Euros 1.93 per share after applying the “Exchange Ratio” of Euro 240.990795184659 per Class A Share (previously Euros 466.24 per Wallbox Chargers S.L.U. share). The maximum number of Class A Shares that underlie all of the options included in this Founders Stock Option Plan is, at the date of the plan implementation, equivalent to 1,033,609 Class A Shares after applying the Exchange Ratio (previously, 4,289 shares of Wallbox Chargers, S.L.U.). The Board of Directors of the Company has delivered a personal notice to each founder, with an invitation to participate in the Founders Stock Option Plan, which contain, among others, the number of Options granted to each founder; and, where appropriate, the individual conditions governing the participation of the Beneficiary in the Founders Stock Options Plan. For the purposes of this Founders Stock Option Plan, the date of concession is that date indicated in the Invitation Notice. These invitations were sent in 2022, so the Group recognized the expense accordingly to the valuation of these options in 2022 as they vested following their grant. The Group valued each option at USD 8.66 . To determine the fair value at grant date of these options the Group used American option chain, where each option has a maturity of 5 years. Each beneficiary must comply with the following conditions in order to exercise the options: i. A lock-up period over a three-year period, during which time they will be able to exercise the options proportionally on a monthly basis, however this lock-up period was cancelled in December 2023; ii. the Company has not initiated a Temporary suspension of exercise; and iii. Any other conditions included in the beneficiary’s Invitation Notice have been fulfilled. RSUs for Employees At a meeting held on April 6, 2022, the compensation committee approved the implementation of an Incentive Award Plan pursuant to which awards of restricted stock units (“RSUs”) were granted to employees. Each RSU granted represents a right to receive one listed share of the Company at the end of each vesting period, subject to the grantee’s continued service through the applicable vesting date. The RSUs vest according to the below schedule, subject to the grantee’s continued service through each applicable vesting date: • 33 % will vest on the 1st anniversary date as from the date of grant. • 33 % will vest on the 2nd anniversary date as from the date of grant. • 34 % will vest on the 3rd anniversary date as from the date of grant. In addition, the Company granted RSUs to the employees of the subsidiaries that it acquired in the second half of 2022. These RSUs are subject to certain performance-based vesting conditions, which have been considered 100 % covered when valuing these RSUs. The Company records these share-based payments under this plan based on the estimated fair value of the award at the grant date and recognizes the payments as an expense in the consolidated statements of profit or loss over the requisite service period. The estimated fair value of the award is based on the listed share price of the Company on the date of grant. RSUs for Management At a meeting held on April 6, 2022, the compensation committee approved an Incentive Award Plan pursuant to which awards of RSUs were granted to management. Each RSU granted represents a right to receive one listed share of the Company at the end of each vesting period, subject to continued service. The RSUs are subject to service-based and performance-based vesting conditions and vest as follows: • Serviced-Based Condition: one-third of the RSUs are subject to the service-based condition and will vest as follows: • 50 % of this 33 % will vest on the 1st anniversary date as from the date of grant, • 50 % of this 33 % will vest on the 2nd anniversary date as from the date of grant. • Performance-Based Condition: two-thirds of the RSUs are subject to the performance-based condition and will vest as follows: • Period 1: 50 % will vest: • If between April 8, 2025 and April 8, 2029 (both dates included), at any time, the closing stock price (the last price at which the Company stock trades during the regular trading session) equals or exceeds $ 25 per share for any 20 trading days within any 30 trading days period. • Accelerator event: If the Company announces results for the fourth quarter and full year of 2024 of (i) revenue of at least 1 B Euro, (ii) the Company’s auditor confirms that the cash flows corresponding to 2024 is positive and (iii) if from December 1, 2024, at any time, the closing stock price (the last price at which the Company stock trades during the regular trading session) equals or exceeds $ 25 per share for any 20 trading days within any 30 trading days period. • Period 2: 50 % will vest: • If between April 8, 2027 and April 8, 2029 (both dates included), at any time, the closing stock price (the last price at which the Company stock trades during the regular trading session) equals or exceeds $ 30 per share for any 20 trading days within any 30 trading days period. Also on November 11, 2022 the Compensation committee approved granting RSUs to certain management personnel of the Group. These RSUs are subject to performance-based vesting conditions only, and such conditions are consistent with the performance-based vesting conditions disclosed above. The Group has valued each RSUs under such plan as follows: Service-based condition: This fair value was determined by discounting the forward price of the Company’s stock at each vesting date. The price in this tranche has been based on the spot price at grant date. Performance-based condition: This fair value has been based on the Company’s price developments according to the Black-Scholes model. Prices for each averaging window are obtained via Monte Carlo simulation. Additionally, in fiscal year 2023, the Company granted new RSUs to members of the Board of Directors. These RSUs had fully vested in 2023. ESPP In January 2023, the Group launched an offering period under the Amended and Restated 2021 Employee Stock Purchase Plan (“ESPP”) for a length of one year, with the purpose of increasing employee engagement and motivation. The offering has been designed in accordance with the 2021 Employee Stock Purchase Plan approved by the Company upon listing in October 2021. The Employee Stock Purchase Plan consists of an offer to buy a maximum of 20,000 shares by each of the Company’s employees who participates in the ESPP with a discount of up to 15 %, with a limit of 1 % to 10 % of annual salary per year. Movements during the year The following table illustrates the movements in stock options during the six months ended June 30, 2024, excluding earn out payments in shares for the business combinations of Coil and Ares in 2023: Number of warrants ESOP MSOP Founders RSU Employees RSU Management RSU Coil & Ares ESPP Total At December 31, 910,382 3,003,867 1,013,609 2,984,802 1,458,334 350,615 — 9,721,609 Granted — — — 2,302,540 1,200,000 — 439,124 3,941,664 Exercised ( 38,317 ) ( 785,222 ) — ( 895,995 ) ( 191,668 ) ( 59,219 ) ( 439,124 ) ( 2,409,545 ) Cancelled — — — ( 725,458 ) ( 333,333 ) ( 31,889 ) — ( 1,090,680 ) At June 30, 2024 872,065 2,218,645 1,013,609 3,665,889 2,133,333 259,507 — 10,163,048

Financial Income and Expenses

Financial Income and Expenses	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Financial Income and Expenses	20. Financial income and expenses Details of financial income and expenses are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Financial income Fair value gain on financial investments 101 65 Fair value of derivatives ( 8 ) 320 Other finance income 864 184 Total financial income 957 569 Financial Expenses Interest and fees on bank loans (Note 11) 8,520 6,049 Interest on leases (Note 9) 963 593 Other finance costs 2,091 62 Total financial expenses 11,574 6,704

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2024
Earnings per share [abstract]
Loss Per Share	21. Loss Per Share Basic loss per share is calculated by dividing net loss for the period attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year. As the Company has losses in all periods, potential ordinary shares from Management Stock Options, Employee Stock Options, RSU plans and Warrants are not dilutive (losses per share would be less and anti-dilution would exist), Hence, these shares are not considered in the calculation of losses per diluted share. Details of the calculation of basic and diluted loss per share are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Loss for the period ( 58,235 ) ( 70,632 ) Dilutive effects on earnings per share — — Total loss for basic and diluted earnings per share ( 58,235 ) ( 70,632 ) Number of shares Weighted average number of ordinary shares for basic and 189,337 175,512 Basic and diluted losses per share (In Euros) ( 0.31 ) ( 0.40 )

Tax-related balances

Tax-related balances	6 Months Ended
	Jun. 30, 2024
Major components of tax expense (income) [abstract]
Tax-related balances	22. Tax-related balances A. Tax credit and other receivables/Other payables (In thousand Euros) June 30, 2024 December 31, 2023 VAT receivables 2,629 3,800 Government Grant receivables 1,615 3,200 Income tax credit receivables (short term) 1,053 1,258 Income tax credit receivables (long term) 5,847 6,056 Other tax receivable 173 171 Total 11,317 14,485 (In thousand Euros) June 30, 2024 December 31, 2023 VAT payable 1,820 2,741 Social Security payable 783 1,372 Personal Income Tax payable 1,595 2,096 Deferred tax liability 8,694 9,347 Total 12,892 15,556 B. Amounts recognized in profit or loss (In thousand Euros) June 30, 2024 June 30, 2023 Loss before Tax ( 59,501 ) ( 72,253 ) Tax income (at 25%) 14,288 18,063 Unrecognized deferred tax assets on tax losses ( 14,288 ) ( 18,063 ) Deductions and credits generated ( 844 ) ( 1,556 ) Other adjustments ( 422 ) ( 65 ) Income tax expense/(income) ( 1,266 ) ( 1,621 ) As of June 30, 2024 and December 31, 2023 details of unrecognized tax losses to be offset are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 2015 47 47 2016 439 439 2017 56 56 2018 1,579 1,579 2019 3,318 3,318 2020 9,025 9,025 2021 122,456 122,456 2022 3,167 3,167 2023 42,480 42,480 2024 36,665 — Total 219,232 182,567 The tax losses detailed above correspond to the Spanish tax consolidated headed by Wallbox. Tax losses may be offset indefinitely in the future. Additionally, unrecognized tax losses of Wallbox USA Inc. amount to Euros 63,066 thousand as of June 30, 2024 (Euros 54,533 thousand as of December 31, 2023). The existence of unused tax losses, as well as the lack of track record of generating tax profits, evidences that future taxable profit may not be available to the Group, at least for the near and medium term, as the Company is early stage. Having considered all evidence available and the current investment phase, management determined that there was insufficient positive evidence to support the fact that it is probable that future taxable profits will be available against which to offset the tax losses. Accordingly, no deferred tax asset is recognized in the financial statements.

Related Party Disclosures

Related Party Disclosures	6 Months Ended
	Jun. 30, 2024
Disclosure of transactions between related parties [abstract]
Related Party Disclosures	23. Related party disclosures A. Related parties Details of transactions and balances with related parties are as follows: June 30, 2024 (In Thousand Euros) Shareholders Joint Venture Key management Total Statement of profit or loss Revenue — — — — Statement of financial position Accounts receivables and accounts payables — — — — December 31, 2023 (In Thousand Euros) Shareholders Joint Venture Key management Total Statement of financial position Accounts receivables and accounts payables 369 — — 369 June 30, 2023 (In Thousand Euros) Shareholders Joint Venture Key management Total Statement of profit or loss Revenue — — — — Only revenues from shareholders holding a minimal interest in the Group of 50% has been disclosed as a related party transaction in accordance with IAS 24 definitions. In connection with the June 2023 private placement of Class A Shares, Enric Asuncion Escorsa purchased 387,597 Class A Shares, Orilla Asset Management, S.L. purchased 7,751,938 Class A Shares, AM Gestio, S.L. purchased 1,937,985 Class A Shares, Consilium, S.L. purchased 6,429,330 Class A Shares, Anangu Corp, S.L. purchased 387,597 Class A Shares and Black Label Equity I SCR, S.A. purchased 1,937,985 Class A Shares, in each case, at price of $ 2.58 per share. In connection with the December 2023 private placement of Class A Shares, Enric Asuncion Escorsa purchased 65,574 Class A Shares, Orilla Asset Management, S.L. purchased 327,869 Class A Shares and Inversiones Financieras Perseo, S.L. purchased 98,361 Class A Shares, in each case, at price of $ 3.05 per share. B. Remuneration of Directors and Key Management The remuneration expenses recorded for the members of the Board of Directors for the six months ended on June 30, 2024 and 2023 are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Short-term benefits 340 282 Non-executive directors remuneration 246 180 Share-based payment plan — 300 Total 586 762 Details of the remuneration expenses recorded for the Company’s senior management (excluding the executive members of the Board of Directors) are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Short-term benefits 951 1,118 Termination benefits 390 14 Share-based payment plan expenses 596 1,282 Total 1,937 2,414 No expenses for post-employment benefits were incurred during the six months ended June 30, 2024 and the six months ended June 30, 2023. As of June 30, 2024 and 2023, the Group had no pension or life insurance obligations with members of senior management. As of June 30, 2024 and 2023, no advances or loans had been granted to members of senior management, nor had the Company extended any guarantees on their behalf. During the six months ended June 30, 2024, public liability insurance premiums of Euros 310 tho usand, as compared to Euros 534 thousand in the six months ended June 30, 2023 had been incurred to be covered for damages or losses that may be incurred by members of the Board of Directors in the performance of their duties. These insurance premiums do however not form part of the remuneration of the members of the Board of Directors and have therefore not been included in the table above.

Financial Risk Management

Financial Risk Management	6 Months Ended
	Jun. 30, 2024
Disclosure of Financial Risk Management [Abstract]
Financial Risk Management	24. Financial Risk Management Risk management policies are established by management, having been approved by the Company’s Board of Directors. Based on these policies, the Finance department has established a number of procedures and controls to identify, measure and manage risks deriving from the activity involving financial instruments. These policies, inter alia, prohibit the Group from speculating with derivatives. Any activity involving financial instruments exposes the Group to credit risk, market risk and liquidity risk. a) Credit risk Credit risk arises from possible losses deriving from failure to comply with contractual obligations on the part of the counterparties of the Group, i.e., the possibility of not recovering financial assets at the amount recognized and within the established term. The maximum credit risk exposure is as follows: June 30, 2024 December 31, 2023 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,914 — 43,258 Other receivables — 676 — 140 Loans to employees 180 — 180 18 Trade and other financial receivables 180 42,590 180 43,416 Guarantee deposit 1,399 — 1,341 — Non-current financial assets 1,399 — 1,341 — Guarantee deposit — 169 — 82 Financial investments — 5,833 — 5,728 Other current financial assets — 6,002 — 5,810 Total 1,579 48,592 1,521 49,226 The Sales and Finance departments establish credit limits for each customer based on information received from an entity specializing in Group solvency analysis. Refer to Note 11 B for further disclosure on the expected credit loss of customer sales and services. b) Market risk Market risk arises from possible losses deriving from fluctuations in the fair value or in future cash flows of financial instruments because of changes in market prices. Market risk includes interest rate, currency and other price risks. Interest rate risk Interest rate risk arises from possible losses due to changes in the fair value or the future cash flows of a financial instrument because of fluctuations in market interest rates. The Group loans and borrowings balance as of June 30, 2024 and December 31, 2023 is broken down as follows: (In thousand Euros) Currency June 30, 2024 December 31, 2023 Fixed rate Loan EUR 25,607 27,926 Floating rate loan EUR 191,075 179,431 216,682 207,357 A 100 basis points change in interest rates would mean an increase (decrease) in profit or loss as of June 30, 2024 by Euros 834 thousand, as compared to Euros 900 thousand as of June 30, 2023. This analysis assumes that all other variables are held constant and considers only the effect of interest rates. June 30, 2024 June 30, 2023 Profit or loss Profit or loss (In thousand Euros) 100 bp increase 100 bp decrease 100 bp increase 100 bp decrease Floating rate loan 834 ( 834 ) 900 ( 900 ) Currency risk Currency risk is the risk of possible losses due to changes in the fair value of and future cash flows from financial instruments as a result of exchange rate fluctuations. Cash and cash equivalents, trade and other financial receivables and other current assets / deferred charges are primarily the items included within the Group’s assets and liabilities that are denominated in a currency other than the functional currency. The following table shows the impact of a reasonably possible strengthening or weakening of the Euro against USD on the Group monetary assets and liabilities as of June 30, 2024 and 2023. This sensitivity analysis assumes that all other variables remain constant and ignores any impact from anticipated sales and purchases. The Group’s exposure to foreign currency exchange for all other currencies is not significant. June 30, 2024 June 30, 2023 Profit or loss Profit or loss (In thousand Euros) Strengthening Weakening Strengthening Weakening USD (10% movement) 248 ( 248 ) 1,023 ( 1,250 ) Other market price risk The Group has derivative warrant liabilities (see Note 11) measured at FVTPL. The derivative warrant liabilities of Euros 1,977 thousand as of June 30, 2024, as compared to Euros 3,119 thousand at December 31, 2023, are measured at fair value. A change of the warrant price by 1 % would result in an increase/decrease of the underlying warrant liabilities of Euros 20 thousand. c) Liquidity risk Liquidity risk arises where the Group might not hold, or have access to, sufficient liquid funds at an appropriate cost to settle its payment obligations at any given time. Details of working capital are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 Current assets 204,696 256,924 Current liabilities 176,657 190,774 Total 28,039 66,150 The working capital presented by the Group is sufficient to cover the various commitments arising from its activity. Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2024 and December 31, 2023 are as follows: June 30, 2024 (In thousand Euros) Capital Interest Total 1 July 2024 - 30 June 2025 125,828 4,146 129,974 1 July 2025 - 30 June 2026 23,920 5,584 29,504 1 July 2026 - 30 June 2027 41,235 2,046 43,281 1 July 2027 - 30 June 2028 15,062 1,203 16,265 1 July 2028 - 30 June 2029 7,822 465 8,287 More than five years 2,815 114 2,929 216,682 13,558 230,240 d) Capital management For the purpose of the Group’s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the Company. The primary objective of the Group’s capital management is to maximize the shareholder value. The Group manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of its financial requirements to attend its business plans. To maintain or adjust the capital structure, the Group may issue new shares or issue/repay debt financial instruments. The Group monitors capital management to ensure that it meets its financial needs to achieve its business objectives while maintaining its solvency. No changes were made in the objectives, policies, or processes for managing capital with regard to the information disclosed in the 2023.

Events after the Reporting Peri

Events after the Reporting Period	6 Months Ended
	Jun. 30, 2024
Disclosure of non-adjusting events after reporting period [abstract]
Events after the Reporting Period	25. Events after the Reporting Period No additional significant events after the reporting period have occurred except of events disclosed below: On July 30, 2024, we and Generac entered into warrant agreements (the “Warrant Agreements”), pursuant to which we issued to Generac (together with its assignees, the “Warrantholder”), and the Warrantholder subscribed for and acquired, (a) an aggregate of 11,135,873 warrants exercisable until May 8, 2029 and (b) an aggregate of 1,967,098 warrants exercisable until July 30, 2028, in each case for an equal number of our Class A Shares, at an exercise price of up to $ 3.05 per Class A Share (which exercise price may be lowered at the sole discretion of the Company prior to the Expiration Date (as defined in the Warrant Agreements). The Warrant Agreements also provide for a redemption right in our favor when the reported trading price of our Class A Shares is at least $ 6.00 per share on each of twenty ( 20 ) trading days within the thirty ( 30 ) trading-day period ending on the third business day prior to the date when the notice of redemption is given. On August 5, 2024, we closed a private placement of Class A Shares, pursuant to which we sold 36,334,277 Class A Shares for aggregate gross proceeds of $ 45 million to certain existing investors and strategic partners at a price of $ 1.2385 per share. Pursuant to the registration rights we agreed to as part of the private placement, we agreed to file a registration statement for the resale of the Class A Shares purchased in the private placement, which registration statement had been filed as of the date of these financial statements.

Detail of Wallbox Group subsidi

Detail of Wallbox Group subsidiaries	6 Months Ended
	Jun. 30, 2024
Disclosure of subsidiaries [abstract]
Detail of Wallbox Group subsidiaries	26. Detail of Wallbox Group subsidiaries % Equity interest Company name Registered office Activity Company holding investment June 30, 2024 December 31, 2023 Consolidation method Wall Box Chargers, S.L.U. Paseo de la Castellana, 95. Planta 28, 28046, Madrid, Spain Retail innovative solutions for charging Electric Vehicles Wallbox NV 100 % 100 % * Fully consolidated Kensington Capital Acquisition Corp II 1400 Old Country Road, Suite 301, Westbury, NY 11590 Special purpose acquisition company Wallbox NV 100 % 100 % * Fully consolidated Wallbox Energy, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox UK Limited 378-380 Deansgate, Manchester, United Kingdom M3 4LY Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated SAS Wallbox France Avenue des Champs Elysées 102, 75008, Paris, France Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBC Wallbox Chargers Deutschland GmbH Oskar-von-Miller-Ring 20, 80333 Munich, Germany Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Italy, S.R.L. Piazza Tre Torri 2, 20145 CAP, Milano, Italy Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Netherlands B.V. Kingsfordweg 151,1042 GR Amsterdam, The Netherlands Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox USA Inc. 800 W. El Camino Real Suite 180, Mountain View CA 94040, United States Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Shanghai Ldt. Unit 05-129 Level 5, No. 482, 488, 492, 518 Xinjiang Road, Jingan District, Shanghai Municipality, China Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox AS Professor Olav Hanssens vei 7A, 4021 Stavanger, Norway Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox ApS Rådhuspladsen 16, 1550 København, Denmark Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox AB Kistagången 12, 164 40 Kista, Sweden Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox Oy PL 747, 00101 Helsinki, Finland Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Electromaps, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Coil, Inc. 1307 Hayes Street Suite 5 EV Charge installer Wallbox USA, Inc. 100 % 100 % - Fully consolidated AR Electronics Solutions, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Manufacture of Electronical components Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Australia PTY, Ltd 152 Elizabeth Street - Level 4 - Melbourne VIC 3000 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBX Chargers Portugal, Unipessoal Lda Edifício Scala, Rua de Vilar, 235, 2.o andar Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Belgium BV 1831 Diegem, Pegasuslaan 5, Belgium Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated ABL Gmbh Albert-Büttner-Straße 11, Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 75 % 100 % - Fully consolidated ABL Morocco S.A. Lot 2, Ilot 72 Retail innovative solutions for charging Electric Vehicles ABL Gmbh 99 % 99 % - Fully consolidated ABL Nederland B.V. Meander 251 Retail innovative solutions for charging Electric Vehicles ABL Gmbh 100 % 100 % - Fully consolidated ABL (Shangai) Co. Ltd Yuandong Building, No. 1101 Pudong South Road,200120 Shanghai, China Retail innovative solutions for charging Electric Vehicles ABL Gmbh 100 % 100 % - Fully consolidated (*) direct ownership (-) indirect ownership

Operating Segments (Tables)

Operating Segments (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of operating segments [abstract]
Summary of Reconciliation of Information on Reportable Segments with Amounts Reported In Financial Statements	Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2024 June 30, 2024 Consolidated adjustments and (In thousand Euros) EMEA NORAM APAC Total segments eliminations Consolidated Sales of Goods 75,400 12,566 750 88,716 ( 4,770 ) 83,946 Sales of Services 4,033 3,890 216 8,139 ( 192 ) 7,947 Changes in inventories and raw ( 48,397 ) ( 11,635 ) ( 528 ) ( 60,560 ) 4,811 ( 55,749 ) Employee benefits ( 30,233 ) ( 6,584 ) ( 174 ) ( 36,991 ) — ( 36,991 ) Other operating expenses ( 22,937 ) ( 4,928 ) ( 297 ) ( 28,162 ) 200 ( 27,962 ) Amortization and depreciation ( 16,972 ) ( 1,445 ) ( 1 ) ( 18,418 ) — ( 18,418 ) Impairment of goodwill ( 2,349 ) — — ( 2,349 ) — ( 2,349 ) Other income 654 ( 127 ) — 527 — 527 Operating Loss ( 40,801 ) ( 8,263 ) ( 34 ) ( 49,098 ) 49 ( 49,049 ) Total Assets 359,396 162,451 998 522,845 ( 93,536 ) 429,309 Total Liabilities 373,956 49,811 1,476 425,243 ( 93,533 ) 331,710 Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2023 June 30, 2023 Consolidated adjustments and (In thousand Euros) EMEA NORAM APAC Total segments eliminations Consolidated Sales of Goods 55,763 7,577 348 63,688 ( 3,414 ) 60,274 Sales of Services 2,536 4,949 22 7,507 239 7,746 Changes in inventories and raw ( 40,009 ) ( 8,173 ) ( 321 ) ( 48,503 ) 3,175 ( 45,328 ) Employee benefits ( 33,443 ) ( 11,265 ) ( 361 ) ( 45,069 ) — ( 45,069 ) Other operating expenses ( 28,476 ) ( 5,987 ) ( 140 ) ( 34,603 ) — ( 34,603 ) Amortization and depreciation ( 10,888 ) ( 1,491 ) ( 1 ) ( 12,380 ) — ( 12,380 ) Other income 1,657 97 1 1,755 — 1,755 Operating Loss ( 52,860 ) ( 14,293 ) ( 452 ) ( 67,605 ) — ( 67,605 ) Total Assets 364,603 171,624 373 536,600 ( 97,039 ) 439,561 Total Liabilities 239,591 62,583 539 302,713 ( 22,939 ) 279,774
Summary of External Revenue by Location of Customers	External revenue by location The countries where the Group has sold more than 10 % of the annual revenue are as follows: Year ended June 30, (In thousand Euros) 2024 2023 Revenue % Revenue % Country Spain 11,484 12 % 14,892 22 % United States 13,399 15 % 11,840 17 % Italy 4,935 5 % 7,016 10 % Germany 22,715 25 % 1,896 3 % Other countries 39,360 43 % 32,376 48 % Total 91,893 100 % 68,020 100 %

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property Plant and Equipment	A. Reconciliation of carrying amount (In thousand Euros) Buildings and leasehold improvements Fixtures and fittings Plant and equipment Assets under construction Total Balance at December 31, 2023 19,064 3,274 53,747 98 76,183 Additions 206 153 1,007 — 1,366 Disposal — — — — — Transfers 100 1,267 ( 1,267 ) — 100 Other — — — — — Depreciation for the period ( 1,179 ) ( 557 ) ( 3,701 ) — ( 5,437 ) Translation differences 2 32 375 — 409 Balance at June 30, 2024 18,193 4,169 50,161 98 72,621 Cost At December 31, 2023 23,202 4,919 62,997 98 91,216 At June 30, 2024 23,510 6,371 63,112 98 93,091 Accumulated amortization At December 31, 2023 ( 4,137 ) ( 1,646 ) ( 9,250 ) — ( 15,033 ) At June 30, 2024 ( 5,316 ) ( 2,203 ) ( 12,951 ) — ( 20,470 )

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Presentation of leases for lessee [abstract]
Summary of Carrying Amounts of Right of Use Assets	a) Set out below are the carrying amounts of right-of-use assets recognized and the movements during the six months ended June 30, 2024: (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2023 29,495 1,551 4,377 35,423 Additions — 116 1,355 1,471 Depreciation for the period ( 1,500 ) ( 304 ) ( 1,017 ) ( 2,821 ) Translation differences 55 — — 55 Balance at June 30, 2024 28,050 1,363 4,715 34,128
Summary of Carrying Amounts of Lease Liabilities	b) Set out below are the carrying amounts of lease liabilities and the movements during the six months ended June 30, 2024: (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2023 33,463 1,514 4,000 38,977 Additions to liabilities — 116 1,355 1,471 Interest on lease liabilities 831 21 111 963 Lease payments ( 2,086 ) ( 326 ) ( 957 ) ( 3,369 ) Others — — 15 15 Translation differences ( 113 ) ( 80 ) 223 30 Balance at June 30, 2024 32,095 1,245 4,747 38,087
Summary of Maturity Analysis of Lease Liabilities	An analysis of the contractual maturity of lease liabilities, including future interest payable, is as follows: (In thousand Euros) June 30, December 31, 6 months or less 3,781 3,491 6 months to 1 year 3,130 3,339 From 1 to 2 years 5,365 5,760 From 2 to 5 years 14,638 13,925 More than 5 years 22,968 25,020 49,882 51,535
Summary of Detailed Information about Components of Lease Amounts Recognized In Profit or Loss	Amounts recognized in profit or loss derived from lease liabilities and expenses on short-term and low value leases (IFRS 16 exemption applied) are as follows: (In thousand Euros) June 30, June 30 Interest on lease liabilities (see note 20) 963 593 Expenses relating to short-term and low value leases (see 1,577 1,151

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about intangible assets [abstract]
Summary of Detailed Information About Intangible Assets	Details and movement of items composing intangible assets are as follows: (In thousand Euros) Software Trademarks, industrial property and customer relationships Development Other Total Balance at December 31, 2023 8,251 19,390 66,408 — 94,049 Additions 1,373 4 14,099 — 15,476 Disposal — — — — — Transfers 1,478 ( 71 ) ( 1,507 ) — ( 100 ) Amortization for the period ( 1,773 ) ( 1,178 ) ( 7,209 ) — ( 10,160 ) Translation differences 42 51 — — 93 Balance at June 30, 2024 9,371 18,196 71,791 — 99,358 Cost At December 31, 2023 12,189 20,733 95,297 — 128,218 At June 30, 2024 15,082 20,717 107,889 — 143,688 Accumulated amortization At December 31, 2023 ( 3,938 ) ( 1,343 ) ( 28,888 ) — ( 34,170 ) At June 30, 2024 ( 5,711 ) ( 2,521 ) ( 36,097 ) — ( 44,329 )
Summary of the Goodwill Breakdown by CGU	The Goodwill breakdown by CGU as of June 30, 2024, and December 31, 2023, is as follows: (In thousand Euros) June 30, December 31, Ares 4,424 4,424 Coil 3,199 3,101 Nordics — 2,403 Electromaps / Software 3,457 3,457 Total 11,080 13,385

Financial Assets and Financia_2

Financial Assets and Financial Liabilities - (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Summary of Current and non-current financial assets	A. Current and non-current financial assets June 30, 2024 December 31, 2023 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,914 — 43,258 Other receivables — 676 — 140 Loans to employees 180 — 180 18 Trade and other financial receivables 180 42,590 180 43,416 Guarantee deposit 1,399 — 1,341 — Non-current financial assets 1,399 — 1,341 — Guarantee deposit — 169 — 82 Financial investments — 5,833 — 5,728 Other current financial assets — 6,002 — 5,810 Total 1,579 48,592 1,521 49,226
Summary of Financial assets by class and category	C. Financial assets by class and category June 30, 2024 (In thousand Euros) Financial assets measured at amortized cost Financial assets measured at fair value with changes in PL Financial assets measured at fair value with changes in OCI Total Customer sales and services 41,914 — — 41,914 Other receivables 676 — — 676 Loans to employees 180 — — 180 Trade and other financial receivables 42,770 — — 42,770 Guarantee deposit 1,399 — — 1,399 Non-current financial assets 1,399 — — 1,399 Guarantee deposit 169 — — 169 Financial investments 336 5,258 239 5,833 Other current financial assets 505 5,258 239 6,002 December 31, 2023 (In thousand Euros) Financial assets measured at amortized cost Financial assets measured at fair value with changes in PL Financial assets measured at fair value with changes in OCI Total Customer sales and services 43,258 — — 43,258 Other receivables 140 — — 140 Loans to employees 198 — — 198 Trade and other financial receivables 43,596 — — 43,596 Guarantee deposit 1,341 — — 1,341 Non-current financial assets 1,341 — — 1,341 Guarantee deposit 82 — — 82 Financial investments 302 5,187 239 5,728 Other current financial assets 384 5,187 239 5,810 Total 45,321 5,187 239 50,747
Summary of Loans and borrowings	A. Loans and borrowings June 30, 2024 December 31, 2023 (In thousand Euros) Non-current Current Non-current Current Loans 90,925 30,148 80,861 32,037 Working capital line of credit — 95,609 — 94,459 Loans and borrowings 90,925 125,757 80,861 126,496 Derivative warrant liabilities — 1,977 — 3,119 Lease liabilities (see note 9) 33,232 4,855 34,063 4,914 Total 124,157 132,589 114,924 134,529
Summary of Details of the maturities, by year, of the principals and interest	Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2024 and December 31, 2023, are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 1 July 2024 - 30 June 2025 129,974 2024 136,179 1 July 2025 - 30 June 2026 29,504 2025 31,317 1 July 2026 - 30 June 2027 43,281 2026 26,379 1 July 2027 - 30 June 2028 16,265 2027 17,699 1 July 2028 - 30 June 2029 8,287 2028 12,831 More than five years 2,929 More than five years 4,784 230,240 229,189
Summary of Details of loan and borrowings	Details of the loans and borrowings as of June 30, 2024 and December 31, 2023 are as follows: June 30, 2024 (In thousand Euros) Currency Less than 1 year 1 to 3 years Over 3 years Total Bank Loans Fixed rate loan EUR 11,293 8,683 3,062 23,038 Floating rate loan EUR 100,391 6,682 7,615 114,688 Covenant Loan EUR 14,010 49,330 13,047 76,387 125,694 64,695 23,724 214,113 Borrowings Fixed rate loan EUR 63 459 2,047 2,569 125,757 65,154 25,771 216,682 December 31, 2023 (In thousand Euros) Currency Less than 1 year 1 to 3 years Over 3 years Total Bank Loans Fixed rate loan EUR 19,927 4,914 429 25,270 Floating rate loan EUR 98,149 6,201 10,274 114,624 Covenant Loan EUR 8,270 36,818 19,719 64,807 126,346 47,933 30,422 204,701 Borrowings Fixed rate loan EUR 150 459 2,047 2,656 126,496 48,392 32,469 207,357
Summary of Movement in the derivative warrant liabilities	Movement in the derivative warrant liabilities during the six-months ended June 30, 2024 is summarized below: Public Warrant Private Warrant BBVA Warrant Total Number of warrants Thousand Number of warrants Thousand Number of warrants Thousand Number of warrants Thousand At December 31, 2023 5,259,506 713 8,883,333 1,202 1,007,894 1,204 15,150,733 3,119 Public warrants exercises in January 2024 ( 387 ) — — — — — ( 387 ) — Change in fair value of derivative — ( 279 ) — ( 472 ) — ( 488 ) — ( 1,239 ) Exchange differences — 21 — 38 — 38 — 97 At June 30, 2024 5,259,119 455 8,883,333 768 1,007,894 754 15,150,346 1,977
Summary of Reconciliation of movements of liabilities to cash flows	Reconciliation of movements of liabilities to cash flows arising from financing activities (In thousand Euros) Loans and borrowings Derivative warrant liabilities Lease Total Balance at January 1, 2024 207,357 3,119 38,977 249,453 Proceeds from loans 378,428 — — 378,428 Principal paid on lease liabilities — — ( 2,406 ) ( 2,406 ) Interest paid on lease liabilities — — ( 963 ) ( 963 ) Repayments of loans ( 367,681 ) — — ( 367,681 ) Interest and bank fees paid ( 11,105 ) — — ( 11,105 ) Total changes from financing cash flows ( 358 ) — ( 3,369 ) ( 3,727 ) The effect of changes in foreign exchange rates 54 97 30 181 Change in fair value of derivative warrant liabilities — ( 1,239 ) — ( 1,239 ) New leases — — 1,471 1,471 Interest and bank fees expenses 9,629 — 963 10,592 Other — — 15 15 Total liability-related other changes 9,629 ( 1,239 ) 2,449 10,839 Balance at June 30, 2024 216,682 1,977 38,087 256,746
Summary of Trade and other financial payables	Details of trade and other financial payables as of June 30, 2024 and December 31, 2023 are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 Suppliers 30,411 36,538 Personnel (salaries payable) 5,269 5,843 Customer advances 1,268 2,700 Total 36,948 45,081

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2024
Classes of current inventories [abstract]
Summary Of Inventories	Details of inventories as of June 30, 2024 and as of December 31, 2023 are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 Raw materials 33,918 41,066 Work in progress 33,535 31,623 Finished goods 17,454 19,789 Total 84,907 92,478

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	6 Months Ended
	Jun. 30, 2024
Cash and cash equivalents [abstract]
Disclosure Of Detailed Information About Cash And Cash Equivalents	Cash and cash equivalents are comprised of the following: (In thousand Euros) June 30, 2024 December 31, 2023 Cash 3 17 Bank and other credit institutions 23,527 28,786 Bank and other credit institutions, foreign currency 29,954 35,441 Other cash equivalents 6,264 36,914 Total 59,748 101,158
Disclosure Of Details of cash at banks and other credit institutions, foreign currency, Geographical Areas	Details of cash at banks and other credit institutions with balances held in foreign currency are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 USD 21,764 30,686 GBP 6,267 3,356 NOK 63 29 SEK 1,207 1,024 DKK 637 346 CNY 16 — Total 29,954 35,441

Capital and Reserves (Tables)

Capital and Reserves (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of classes of share capital [abstract]
Summary of Shareholding structure of Shareholders of Parent	As of June 30, 2024 issued share capital of the Company was as follows: Shares Share Capital (in thousand Euros) Class A shares of euro 0.12 nominal value each 194,050,400 23,293 Class B shares of euro 1.20 nominal value each 18,500,793 22,201 Class C shares of euro 1.08 nominal value each 4,770,000 5,152 Total 217,321,193 50,646
Summary of authorized share capital	As of June 30, 2024 and December 31, 2023, authorized share capital was as follows: June 30, 2024 Shares Nominal Share Capital (in thousand Euros) Class A Shares 404,770,000 0.12 48,572 Class B Shares 45,230,000 1.20 54,276 Conversion shares 4,770,002 1.08 5,152 Total 454,770,002 108,000 December 31, 2023 Shares Nominal Share Capital (in thousand Euros) Class A Shares 401,020,000 0.12 48,122 Class B Shares 48,980,000 1.20 58,776 Conversion shares 1,020,002 1.08 1,102 Total 451,020,002 108,000
Summary of Movement of Share Capital And Share premium	During the six months ended June 30, 2024, there were the following share capital and share premium movements: Shares Price per Share (Euros) Share Capital (In thousand Euros) Share Premium (In thousand Euros) At December 31, 2023 211,161,261 50,352 481,615 January 2024: Stock option plan execution (MSOP/Warrants) (Class A shares) 219,240 0.12 26 151 February 2024: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 234,625 0.12 28 923 March 2024: Stock option plan execution (MSOP/RSU) (Class A shares) 622,615 0.12 75 1,312 March 2024: Change Cass B shares into Class A shares and Class C shares 3,750,000 — — — April 2024: Stock option plan execution (MSOP/RSU) (Class A shares) 684,537 0.12 82 4,816 May 2024: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 100,708 0.12 12 400 June 2024: Stock option plan execution (MSOP/ESOP/RSU/ESPP) (Class A shares) 548,207 0.12 66 657 Other movements — — 5 ( 276 ) At June 30, 2024 217,321,193 50,646 489,598

Provisions (Tables)

Provisions (Tables)	6 Months Ended
	Jun. 30, 2024
Provisions [abstract]
Summary of detailed information of provision	Details of the provisions are as follows: At June 30, 2024 Non-current Total Current (In thousand Euros) Other Service Non- Service Total Carrying amount at the beginning of the year 11,652 2,184 13,836 1,752 1,752 Charge / (Credit): 427 693 1,120 ( 133 ) ( 133 ) (+) additional provisions recognized, net 1,278 1,380 2,658 764 764 (+/-) Short-term transferred — — — — — (-) Amounts used during the year ( 851 ) ( 687 ) ( 1,538 ) ( 897 ) ( 897 ) Carrying amount at year end 12,079 2,877 14,956 1,619 1,619 At December 31, 2023 Non-current Total Current Total (In thousand Euros) Other Service warranties current Service warranties Current Carrying amount at the beginning of the year 120 1,319 1,439 1,318 1,318 Business combinations 10,405 — 10,405 — — Charge / (Credit): 1,127 865 1,992 434 434 (+) additional provisions recognized, net 1,245 3,060 4,305 — — (+/-) Short-term transferred — ( 1,752 ) ( 1,752 ) 1,752 1,752 (-) Amounts used during the year ( 118 ) ( 443 ) ( 561 ) ( 1,318 ) ( 1,318 ) Carrying amount at year end 11,652 2,184 13,836 1,752 1,752

Government Grants (Tables)

Government Grants (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of Government Grants [Abstract]
Summary of Details of government grants	Details of Government grants as of June 30, 2024 and December 31, 2023 are as follows: June 30, 2024 December 31, 2023 Grants Government Entity Non-current Current liability Non-current Current liability Movilidad 2030 Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 659 81 701 88 Flexener Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 94 28 118 31 Magnetor Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 8 6 13 7 Zeus Ptas Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 463 6 475 7 Alt Impacte Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 369 44 389 49 Minichargers Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 54 8 62 9 Electrolinera Instituto para Diversificación y Ahorro de la Energía (IDEA) 414 — 421 — Acció - Creació llocs treball Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 108 34 110 37 Hermes - Estudios Ministerio de Industria, Comercio y Turismo 615 203 692 223 Hermes - Desarrollo Ministerio de Industria, Comercio y Turismo 1,433 46 1,505 51 Hermes - Formación Ministerio de Industria, Comercio y Turismo 225 44 233 49 Top Gun Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI) 47 — 47 — Torres Quevedo Agencia Estatal de Investigación 79 — 83 — Total 4,568 500 4,849 551

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Summary of Revenues Based on Product Lines	Disaggregation of revenue from contracts with customers Set out below is the disaggregation of the Group’s revenue from contracts with customers: (In thousand Euros) June 30, 2024 June 30, 2023 Sales of goods 83,946 60,274 Sales of services 7,947 7,746 Total 91,893 68,020
Summary of Revenues Based Geographical Segments	The breakdown by geographical segments is as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Geographical markets (*): EMEA 74,741 55,124 NORAM 16,456 12,526 APAC 696 370 Total 91,893 68,020 (*) The differences between geographical markets information and the segment disclosures in the Note 7 comes from the intercompany eliminations.

Expenses (Tables)

Expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Expenses And Net Other Income [Abstract]
Disclosure of Changes in Inventories and Raw Materials and Consumables Used	Details of changes in inventories and raw materials and consumables used is as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Consumption of finished goods, raw materials and other consumables 53,099 45,979 Scrap stock, slow moving & obsolete accrual 616 ( 932 ) Work carried out by other companies 2,034 281 Total 55,749 45,328
Disclosure of Operating Expenses	Operating expenses are mainly as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Marketing expenses 2,715 5,735 External temporary workers 994 1,680 Professional services 5,575 6,767 Office expense 3,633 4,216 Delivery 2,359 3,481 Custom duty, tax, penalties 233 297 Utilities and similar expenses 1,917 2,132 Fees 209 517 Insurance premium 978 1,086 Short-term and low value leases (see note 9) 1,577 1,151 Bank Services 477 500 Travel expenses 1,238 1,593 Repairs 1,329 785 Warranty provision 560 853 Other impairments and losses (see note 11) 367 1,569 Expected credit loss for trade and other receivables (see note 11) 828 ( 189 ) Other 2,973 2,430 Total 27,962 34,603

Employee Benefits (Tables)

Employee Benefits (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of information about defined benefit plans [abstract]
Summary of Employee benefits	Details of employee benefits for the six months ended June 30, 2024 and 2023 are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Wages and salaries 26,659 24,130 Share-based payment plans expenses 1,404 11,059 Social Security 8,928 9,880 Total 36,991 45,069
Summary of Personnel Expenses Recognized for Share-based Payment Transactions	Details of the personnel expense recognized for share-based payment transactions are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Management stock option plan 195 2,283 ESPP 77 158 RSU Board — 227 Performance based earn out in shares and RSUs management 157 274 Performance based earn out in shares and RSUs management — 1,009 RSU Employees 994 6,919 RSU Management 558 976 Capitalization of share-based payment transactions in ( 577 ) ( 787 ) Total 1,404 11,059
Summary of Movements in Stock Options Until The Transaction Date	The following table illustrates the movements in stock options during the six months ended June 30, 2024, excluding earn out payments in shares for the business combinations of Coil and Ares in 2023: Number of warrants ESOP MSOP Founders RSU Employees RSU Management RSU Coil & Ares ESPP Total At December 31, 910,382 3,003,867 1,013,609 2,984,802 1,458,334 350,615 — 9,721,609 Granted — — — 2,302,540 1,200,000 — 439,124 3,941,664 Exercised ( 38,317 ) ( 785,222 ) — ( 895,995 ) ( 191,668 ) ( 59,219 ) ( 439,124 ) ( 2,409,545 ) Cancelled — — — ( 725,458 ) ( 333,333 ) ( 31,889 ) — ( 1,090,680 ) At June 30, 2024 872,065 2,218,645 1,013,609 3,665,889 2,133,333 259,507 — 10,163,048

Financial Income and Expenses (

Financial Income and Expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Summary Of Details About Financial Income Expenses Net	Details of financial income and expenses are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Financial income Fair value gain on financial investments 101 65 Fair value of derivatives ( 8 ) 320 Other finance income 864 184 Total financial income 957 569 Financial Expenses Interest and fees on bank loans (Note 11) 8,520 6,049 Interest on leases (Note 9) 963 593 Other finance costs 2,091 62 Total financial expenses 11,574 6,704

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings per share [abstract]
Summary Of Basic And Diluted Loss Per Share	Details of the calculation of basic and diluted loss per share are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Loss for the period ( 58,235 ) ( 70,632 ) Dilutive effects on earnings per share — — Total loss for basic and diluted earnings per share ( 58,235 ) ( 70,632 ) Number of shares Weighted average number of ordinary shares for basic and 189,337 175,512 Basic and diluted losses per share (In Euros) ( 0.31 ) ( 0.40 )

Tax-related balances (Tables)

Tax-related balances (Tables)	6 Months Ended
	Jun. 30, 2024
Major components of tax expense (income) [abstract]
Summary Of Tax Credit And Other Receivables Payables	A. Tax credit and other receivables/Other payables (In thousand Euros) June 30, 2024 December 31, 2023 VAT receivables 2,629 3,800 Government Grant receivables 1,615 3,200 Income tax credit receivables (short term) 1,053 1,258 Income tax credit receivables (long term) 5,847 6,056 Other tax receivable 173 171 Total 11,317 14,485 (In thousand Euros) June 30, 2024 December 31, 2023 VAT payable 1,820 2,741 Social Security payable 783 1,372 Personal Income Tax payable 1,595 2,096 Deferred tax liability 8,694 9,347 Total 12,892 15,556
Summary Of Income Tax Credit RecognizedIn Profit Loss	B. Amounts recognized in profit or loss (In thousand Euros) June 30, 2024 June 30, 2023 Loss before Tax ( 59,501 ) ( 72,253 ) Tax income (at 25%) 14,288 18,063 Unrecognized deferred tax assets on tax losses ( 14,288 ) ( 18,063 ) Deductions and credits generated ( 844 ) ( 1,556 ) Other adjustments ( 422 ) ( 65 ) Income tax expense/(income) ( 1,266 ) ( 1,621 )
Disclosure of Detailed Information of Unrecognized Tax Losses	As of June 30, 2024 and December 31, 2023 details of unrecognized tax losses to be offset are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 2015 47 47 2016 439 439 2017 56 56 2018 1,579 1,579 2019 3,318 3,318 2020 9,025 9,025 2021 122,456 122,456 2022 3,167 3,167 2023 42,480 42,480 2024 36,665 — Total 219,232 182,567

Related Party Disclosures (Tabl

Related Party Disclosures (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of transactions between related parties [line items]
Summary Of Transactions And Balances With Related Parties	Details of transactions and balances with related parties are as follows: June 30, 2024 (In Thousand Euros) Shareholders Joint Venture Key management Total Statement of profit or loss Revenue — — — — Statement of financial position Accounts receivables and accounts payables — — — — December 31, 2023 (In Thousand Euros) Shareholders Joint Venture Key management Total Statement of financial position Accounts receivables and accounts payables 369 — — 369 June 30, 2023 (In Thousand Euros) Shareholders Joint Venture Key management Total Statement of profit or loss Revenue — — — —
Summary Of Remuneration Expenses Recorded For The Members Of Board	The remuneration expenses recorded for the members of the Board of Directors for the six months ended on June 30, 2024 and 2023 are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Short-term benefits 340 282 Non-executive directors remuneration 246 180 Share-based payment plan — 300 Total 586 762
Remuneration of Directors and Key Management [Member]
Disclosure of transactions between related parties [line items]
Summary Of Transactions And Balances With Related Parties	Details of the remuneration expenses recorded for the Company’s senior management (excluding the executive members of the Board of Directors) are as follows: (In thousand Euros) June 30, 2024 June 30, 2023 Short-term benefits 951 1,118 Termination benefits 390 14 Share-based payment plan expenses 596 1,282 Total 1,937 2,414

Financial Risk Management (Tabl

Financial Risk Management (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of Financial Risk Management [Abstract]
Summary of Credit Risk	The maximum credit risk exposure is as follows: June 30, 2024 December 31, 2023 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,914 — 43,258 Other receivables — 676 — 140 Loans to employees 180 — 180 18 Trade and other financial receivables 180 42,590 180 43,416 Guarantee deposit 1,399 — 1,341 — Non-current financial assets 1,399 — 1,341 — Guarantee deposit — 169 — 82 Financial investments — 5,833 — 5,728 Other current financial assets — 6,002 — 5,810 Total 1,579 48,592 1,521 49,226
Summary of Interest Rate Risk, Group Loans and Borrowings Balance	Interest rate risk arises from possible losses due to changes in the fair value or the future cash flows of a financial instrument because of fluctuations in market interest rates. The Group loans and borrowings balance as of June 30, 2024 and December 31, 2023 is broken down as follows: (In thousand Euros) Currency June 30, 2024 December 31, 2023 Fixed rate Loan EUR 25,607 27,926 Floating rate loan EUR 191,075 179,431 216,682 207,357 June 30, 2024 June 30, 2023 Profit or loss Profit or loss (In thousand Euros) 100 bp increase 100 bp decrease 100 bp increase 100 bp decrease Floating rate loan 834 ( 834 ) 900 ( 900 )
Summary of Impact of a Reasonably Possible Strengthening (Weakening)	The following table shows the impact of a reasonably possible strengthening or weakening of the Euro against USD on the Group monetary assets and liabilities as of June 30, 2024 and 2023. This sensitivity analysis assumes that all other variables remain constant and ignores any impact from anticipated sales and purchases. The Group’s exposure to foreign currency exchange for all other currencies is not significant. June 30, 2024 June 30, 2023 Profit or loss Profit or loss (In thousand Euros) Strengthening Weakening Strengthening Weakening USD (10% movement) 248 ( 248 ) 1,023 ( 1,250 )
Summary of Liquidity Risk	Details of working capital are as follows: (In thousand Euros) June 30, 2024 December 31, 2023 Current assets 204,696 256,924 Current liabilities 176,657 190,774 Total 28,039 66,150
Summary of Maturity Analysis for Derivative Financial Liabilities	Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2024 and December 31, 2023 are as follows: June 30, 2024 (In thousand Euros) Capital Interest Total 1 July 2024 - 30 June 2025 125,828 4,146 129,974 1 July 2025 - 30 June 2026 23,920 5,584 29,504 1 July 2026 - 30 June 2027 41,235 2,046 43,281 1 July 2027 - 30 June 2028 15,062 1,203 16,265 1 July 2028 - 30 June 2029 7,822 465 8,287 More than five years 2,815 114 2,929 216,682 13,558 230,240

Detail of Wallbox Group subsi_2

Detail of Wallbox Group subsidiaries (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of subsidiaries [abstract]
Summary Of Detail of Wallbox Group Subsidiaries	% Equity interest Company name Registered office Activity Company holding investment June 30, 2024 December 31, 2023 Consolidation method Wall Box Chargers, S.L.U. Paseo de la Castellana, 95. Planta 28, 28046, Madrid, Spain Retail innovative solutions for charging Electric Vehicles Wallbox NV 100 % 100 % * Fully consolidated Kensington Capital Acquisition Corp II 1400 Old Country Road, Suite 301, Westbury, NY 11590 Special purpose acquisition company Wallbox NV 100 % 100 % * Fully consolidated Wallbox Energy, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox UK Limited 378-380 Deansgate, Manchester, United Kingdom M3 4LY Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated SAS Wallbox France Avenue des Champs Elysées 102, 75008, Paris, France Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBC Wallbox Chargers Deutschland GmbH Oskar-von-Miller-Ring 20, 80333 Munich, Germany Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Italy, S.R.L. Piazza Tre Torri 2, 20145 CAP, Milano, Italy Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Netherlands B.V. Kingsfordweg 151,1042 GR Amsterdam, The Netherlands Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox USA Inc. 800 W. El Camino Real Suite 180, Mountain View CA 94040, United States Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Shanghai Ldt. Unit 05-129 Level 5, No. 482, 488, 492, 518 Xinjiang Road, Jingan District, Shanghai Municipality, China Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox AS Professor Olav Hanssens vei 7A, 4021 Stavanger, Norway Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox ApS Rådhuspladsen 16, 1550 København, Denmark Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox AB Kistagången 12, 164 40 Kista, Sweden Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox Oy PL 747, 00101 Helsinki, Finland Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Electromaps, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Coil, Inc. 1307 Hayes Street Suite 5 EV Charge installer Wallbox USA, Inc. 100 % 100 % - Fully consolidated AR Electronics Solutions, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Manufacture of Electronical components Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Australia PTY, Ltd 152 Elizabeth Street - Level 4 - Melbourne VIC 3000 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBX Chargers Portugal, Unipessoal Lda Edifício Scala, Rua de Vilar, 235, 2.o andar Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Belgium BV 1831 Diegem, Pegasuslaan 5, Belgium Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated ABL Gmbh Albert-Büttner-Straße 11, Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 75 % 100 % - Fully consolidated ABL Morocco S.A. Lot 2, Ilot 72 Retail innovative solutions for charging Electric Vehicles ABL Gmbh 99 % 99 % - Fully consolidated ABL Nederland B.V. Meander 251 Retail innovative solutions for charging Electric Vehicles ABL Gmbh 100 % 100 % - Fully consolidated ABL (Shangai) Co. Ltd Yuandong Building, No. 1101 Pudong South Road,200120 Shanghai, China Retail innovative solutions for charging Electric Vehicles ABL Gmbh 100 % 100 % - Fully consolidated (*) direct ownership (-) indirect ownership

Reporting Entity - Additional I

Reporting Entity - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2024
Disclosure In Entirety Of Reporting Entity [Line Items]
Date of incorporation	Jun. 07, 2021

Basis of Preparation - Addition

Basis of Preparation - Additional Information (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024		Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Basis of Preparation [Line Items]
Profit (loss)	[1]	€ (58,235)		€ (70,632)
Cash flows used in operating activities		(17,593)		(44,459)
Cash and cash equivalents		59,748	[2]	€ 105,554	€ 101,158	€ 83,308
Positive total equity balance		97,578	[2]		€ 149,789
Wall Box Chargers, S.L.U. [Member]
Basis of Preparation [Line Items]
Profit (loss)		58,235
Retained earnings accumulated deficit		478,429
Cash and cash equivalents		59,748
Positive total equity balance		€ 97,599
[1] Unaudited Unaudited

Use of Judgements and Estimat_2

Use of Judgements and Estimates - Additional Information (Detail) - EUR (€)		6 Months Ended
		Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Oct. 04, 2021
Disclosure Of Use Of Estimates And Judgements [Line Items]
Impairment of goodwill	[1]	€ 2,349,000
Par value per share			€ 3.05	€ 2.58	€ 0.12
Except UGE Nordics [Member]
Disclosure Of Use Of Estimates And Judgements [Line Items]
Impairment of goodwill		€ 0
[1] Unaudited

Operating Segments - Summary of

Operating Segments - Summary of Reconciliation of Information on Reportable Segments with Amounts Reported In Financial Statements (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024		Jun. 30, 2023	Dec. 31, 2023
Disclosure of operating segments [line items]
Sales of Goods		€ 83,946		€ 60,274
Sales of Services		7,947		7,746
Changes in inventories and raw	[1]	(55,749)		(45,328)
Employee benefits	[1]	(36,991)		(45,069)
Other operating expenses	[1]	(27,962)		(34,603)
Amortization and depreciation	[1]	(18,418)		(12,380)
Impairment of goodwill	[1]	(2,349)
Other income		527		1,755
Operating Loss	[1]	(49,049)		(67,605)
Total Assets		429,309	[2]	439,561	€ 483,541
Total Liabilities		331,710	[2]	279,774	€ 333,730
Operating segments [member]
Disclosure of operating segments [line items]
Sales of Goods		88,716		63,688
Sales of Services		8,139		7,507
Changes in inventories and raw		(60,560)		(48,503)
Employee benefits		(36,991)		(45,069)
Other operating expenses		(28,162)		(34,603)
Amortization and depreciation		(18,418)		(12,380)
Impairment of goodwill		(2,349)
Other income		527		1,755
Operating Loss		(49,098)		(67,605)
Total Assets		522,845		536,600
Total Liabilities		425,243		302,713
Operating segments [member] | EMEA [member]
Disclosure of operating segments [line items]
Sales of Goods		75,400		55,763
Sales of Services		4,033		2,536
Changes in inventories and raw		(48,397)		(40,009)
Employee benefits		(30,233)		(33,443)
Other operating expenses		(22,937)		(28,476)
Amortization and depreciation		(16,972)		(10,888)
Impairment of goodwill		(2,349)
Other income		654		1,657
Operating Loss		(40,801)		(52,860)
Total Assets		359,396		364,603
Total Liabilities		373,956		239,591
Operating segments [member] | NORAM [member]
Disclosure of operating segments [line items]
Sales of Goods		12,566		7,577
Sales of Services		3,890		4,949
Changes in inventories and raw		(11,635)		(8,173)
Employee benefits		(6,584)		(11,265)
Other operating expenses		(4,928)		(5,987)
Amortization and depreciation		(1,445)		(1,491)
Other income		(127)		97
Operating Loss		(8,263)		(14,293)
Total Assets		162,451		171,624
Total Liabilities		49,811		62,583
Operating segments [member] | APAC [member]
Disclosure of operating segments [line items]
Sales of Goods		750		348
Sales of Services		216		22
Changes in inventories and raw		(528)		(321)
Employee benefits		(174)		(361)
Other operating expenses		(297)		(140)
Amortization and depreciation		(1)		(1)
Other income				1
Operating Loss		(34)		(452)
Total Assets		998		373
Total Liabilities		1,476		539
Consolidated adjustments and eliminations [member]
Disclosure of operating segments [line items]
Sales of Goods		(4,770)		(3,414)
Sales of Services		(192)		239
Changes in inventories and raw		4,811		3,175
Other operating expenses		200
Operating Loss		49
Total Assets		(93,536)		(97,039)
Total Liabilities		€ (93,533)		€ (22,939)
[1] Unaudited Unaudited

Operating Segments - Summary _2

Operating Segments - Summary of External Revenue by Location of Customers (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of geographical areas [line items]
Revenue	€ 91,893	€ 68,020
Percentage of entity's revenue	100%	100%
SPAIN
Disclosure of geographical areas [line items]
Revenue	€ 11,484	€ 14,892
Percentage of entity's revenue	12%	22%
UNITED STATES
Disclosure of geographical areas [line items]
Revenue	€ 13,399	€ 11,840
Percentage of entity's revenue	15%	17%
ITALY
Disclosure of geographical areas [line items]
Revenue	€ 4,935	€ 7,016
Percentage of entity's revenue	5%	10%
GERMANY
Disclosure of geographical areas [line items]
Revenue	€ 22,715	€ 1,896
Percentage of entity's revenue	25%	3%
Other Countries [Member]
Disclosure of geographical areas [line items]
Revenue	€ 39,360	€ 32,376
Percentage of entity's revenue	43%	48%

Operating Segments - Additional

Operating Segments - Additional Information (Details)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of operating segments [line items]
Percentage of annual revenue	100%	100%
Bottom of range [member]
Disclosure of operating segments [line items]
Percentage of annual revenue	10%	10%

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property Plant and Equipment (Detail) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	€ 76,183
Additions	1,366
Transfers	100
Depreciation for the period	(5,437)
Translation differences	409
Ending balance	72,621	[1]
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	91,216
Ending balance	93,091
Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(15,033)
Ending balance	(20,470)
Buildings and leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	19,064
Additions	206
Transfers	100
Depreciation for the period	(1,179)
Translation differences	2
Ending balance	18,193
Buildings and leasehold improvements | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	23,202
Ending balance	23,510
Buildings and leasehold improvements | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(4,137)
Ending balance	(5,316)
Fixtures and fittings
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,274
Additions	153
Transfers	1,267
Depreciation for the period	(557)
Translation differences	32
Ending balance	4,169
Fixtures and fittings | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,919
Ending balance	6,371
Fixtures and fittings | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,646)
Ending balance	(2,203)
Plant and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	53,747
Additions	1,007
Transfers	(1,267)
Depreciation for the period	(3,701)
Translation differences	375
Ending balance	50,161
Plant and equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	62,997
Ending balance	63,112
Plant and equipment | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(9,250)
Ending balance	(12,951)
Assets under construction
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	98
Ending balance	98
Assets under construction | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	98
Ending balance	€ 98
[1] Unaudited

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [line items]
Additions to property plant and equipment	€ 1,366
Additions to property plant and equipment pending of payment	955	€ 5,849
Contractual commitment for property plant and equipment	623	775
Property, plant and equipment fully depreciated assets still in use	139	85
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment pledged as security	€ 23,510	€ 23,202

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liabilities - Summary of Carrying Amounts of Right of Use Assets (Detail) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	€ 35,423
Additions	1,471
Depreciation for the period	(2,821)
Translation differences	55
Ending balance	34,128	[1]
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	29,495
Depreciation for the period	(1,500)
Translation differences	55
Ending balance	28,050
Vehicles
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	1,551
Additions	116
Depreciation for the period	(304)
Ending balance	1,363
Other assets
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	4,377
Additions	1,355
Depreciation for the period	(1,017)
Ending balance	€ 4,715
[1] Unaudited

Right of Use Assets and Lease_4

Right of Use Assets and Lease Liabilities - Summary of Carrying Amounts of Lease Liabilities (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	€ 38,977
Additions to liabilities	1,471
Interest on lease liabilities	963	€ 593
Lease payments	(3,369)
Others	15
Translation differences	30
Ending balance	38,087
Buildings
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	33,463
Interest on lease liabilities	831
Lease payments	(2,086)
Translation differences	(113)
Ending balance	32,095
Vehicles
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	1,514
Additions to liabilities	116
Interest on lease liabilities	21
Lease payments	(326)
Translation differences	(80)
Ending balance	1,245
Other assets
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	4,000
Additions to liabilities	1,355
Interest on lease liabilities	111
Lease payments	(957)
Others	15
Translation differences	223
Ending balance	€ 4,747

Right of Use Assets and Lease_5

Right of Use Assets and Lease Liabilities - Summary of Maturity Analysis of Lease Liabilities (Detail) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	€ 49,882	€ 51,535
6 months or less
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	3,781	3,491
6 months to 1 year
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	3,130	3,339
From 1 to 2 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	5,365	5,760
From 2 to 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	14,638	13,925
More than 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	€ 22,968	€ 25,020

Right of Use Assets and Lease_6

Right of Use Assets and Lease Liabilities - Summary of Amounts Recognized in Profit or Loss Derived From Lease Liabilities (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Detailed Information About Components Of Lease Amounts Recognized In Profit Or Loss [Abstract]
Interest on lease liabilities	€ 963	€ 593
Expenses relating to short-term and low value leases	€ 1,577	€ 1,151

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Summary of Detailed Information About Intangible Assets (Detail) - EUR (€) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024		Dec. 31, 2023
Disclosure of detailed information about intangible assets [line items]
Beginning balance	€ 94,049
Additions	15,476
Disposals	0
Transfers	(100)
Amortization for the year	(10,160)
Translation differences	93
Ending balance	99,358	[1]	€ 94,049
Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	128,218
Ending balance	143,688		128,218
Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(34,170)
Ending balance	(44,329)		(34,170)
Software
Disclosure of detailed information about intangible assets [line items]
Beginning balance	8,251
Additions	1,373
Disposals	0
Transfers	1,478
Amortization for the year	(1,773)
Translation differences	42
Ending balance	9,371		8,251
Software | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	12,189
Ending balance	15,082		12,189
Software | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(3,938)
Ending balance	(5,711)		(3,938)
Trademarks, industrial property and customer relationships
Disclosure of detailed information about intangible assets [line items]
Beginning balance	19,390
Additions	4
Disposals	0
Transfers	(71)
Amortization for the year	(1,178)
Translation differences	51
Ending balance	18,196		19,390
Trademarks, industrial property and customer relationships | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	20,733
Ending balance	20,717		20,733
Trademarks, industrial property and customer relationships | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(1,343)
Ending balance	(2,521)		(1,343)
Development costs
Disclosure of detailed information about intangible assets [line items]
Beginning balance	66,408
Additions	14,099		28,478
Disposals	0
Transfers	(1,507)
Amortization for the year	(7,209)
Translation differences	0
Ending balance	71,791		66,408
Development costs | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	95,297
Ending balance	107,889		95,297
Development costs | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(28,888)
Ending balance	(36,097)		(28,888)
Other
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0
Additions	0
Disposals	0
Transfers	0
Amortization for the year	0
Translation differences	0
Ending balance	0		0
Other | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0
Ending balance	0		0
Other | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0
Ending balance	€ 0		€ 0
[1] Unaudited

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024		Dec. 31, 2023
Disclosure of detailed information about intangible assets [line items]
Additions other than through business combinations, intangible assets other than goodwill	€ 15,476
Fully amortised intangible assets	1,536		€ 880
Intangible assets other than goodwill	99,358	[1]	94,049
Additions of intangible assets pending of payment	1,430		1,952
Commitments for acquisition of intangible assets	€ 1,426		1,127
Bottom of Range
Disclosure of detailed information about intangible assets [line items]
Average remaining amortization term	3 years
Top of Range
Disclosure of detailed information about intangible assets [line items]
Average remaining amortization term	5 years
Trademarks
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	€ 12,354		13,205
Customer Relationships
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	2,585		2,754
Industrial properties
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	3,257		3,431
Capitalised development expenditure [member]
Disclosure of detailed information about intangible assets [line items]
Additions other than through business combinations, intangible assets other than goodwill	14,099		28,478
Intangible assets other than goodwill	71,791		66,408
Patents Customer related Intangible Assets Licenses And Similar And Computer Software [Member]
Disclosure of detailed information about intangible assets [line items]
Additions other than through business combinations, intangible assets other than goodwill	€ 1,377		€ 3,481
Nordics [Member]
Disclosure of detailed information about intangible assets [line items]
Cash flow projections covering period	five-year
Pre tax discount rate applied to cash flow projections	14.50%		15.07%
Growth rate used to extrapolate cash flow projections	1.50%		1.50%
Impairment loss	€ 2,349
Internally generated [member] | Capitalised development expenditure [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	€ 12,369		€ 26,182
[1] Unaudited

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Summary of the Goodwill Breakdown by CGU (Detail) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	€ 11,080	€ 13,385
ARES [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	4,424	4,424
Coil [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	3,199	3,101
Nordics [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill		2,403
Electromaps Or Software [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	€ 3,457	€ 3,457

Financial Assets and Financia_3

Financial Assets and Financial Liabilities - Summary of Current and non-current financial assets (Details) - EUR (€) € in Thousands	Jun. 30, 2024		Dec. 31, 2023
Disclosure Of Financial Assets And Liabilities [Abstract]
Customer sales and services	€ 41,914		€ 43,258
Other receivables	676		140
Loans to employees			18
Loans to employees Non-current	180		180
Trade and other financial receivables Non-current	180		180
Trade And Other Financial Receivables Current, Total	42,590		43,416
Guarantee deposit	1,399		1,341
Other non-current financial assets, Total	1,399		1,341
Guarantee deposit	169		82
Financial investments	5,833		5,728
Other current financial assets, Total	6,002		5,810
Total Non-current	1,579	[1]	1,521
Total Current	€ 48,592		€ 49,226
[1] Unaudited

Financial Assets and Financia_4

Financial Assets and Financial Liabilities - Summary of Current and non-current financial assets (Parenthetical) (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Financial Assets And Liabilities [Line Items]
Current investments	€ 5,833	€ 5,728
Investment funds [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
Current investments	€ 5,833	€ 5,728

Financial Assets and Financia_5

Financial Assets and Financial Liabilities - Summary of Financial assets by class and category (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure of financial assets [line items]
Financial assets measured at amortized cost		€ 45,321
Financial assets measured at fair value with changes in PL		5,187
Financial assets measured at fair value with changes in OCI		239
Total		50,747
Trade And Other Financial Receivable [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	€ 42,770	43,596
Total	42,770	43,596
Trade And Other Financial Receivable [Member] | Customer Sales And Services [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	41,914	43,258
Total	41,914	43,258
Trade And Other Financial Receivable [Member] | Other Receivables [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	676	140
Total	676	140
Trade And Other Financial Receivable [Member] | Loans To Employees [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	180	198
Total	180	198
Non Current Financial Assets [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	1,399	1,341
Total	1,399	1,341
Non Current Financial Assets [Member] | Guarantee Deposit [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	1,399	1,341
Total	1,399	1,341
Other Current Financial Assets [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	505	384
Financial assets measured at fair value with changes in PL	5,258	5,187
Financial assets measured at fair value with changes in OCI	239	239
Total	6,002	5,810
Other Current Financial Assets [Member] | Loans Granted To Joint Venture [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	336	302
Financial assets measured at fair value with changes in PL	5,258	5,187
Financial assets measured at fair value with changes in OCI	239	239
Total	5,833	5,728
Other Current Financial Assets [Member] | Guarantee Deposit [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	169	82
Total	€ 169	€ 82

Financial Assets and Financia_6

Financial Assets and Financial Liabilities - Summary Of Loans And Borrowings (Detail) - EUR (€) € in Thousands	Jun. 30, 2024		Dec. 31, 2023
Non-current
Loans and borrowings	€ 90,925		€ 80,861
Lease liabilities	33,232	[1]	34,063
Total	124,157		114,924
Current
Loans and borrowings	125,757		126,496
Derivative warrant liabilities	1,977	[1]	3,119
Lease liabilities	4,855	[1]	4,914
Total	132,589		134,529
Loans [Member]
Non-current
Loans and borrowings	90,925		80,861
Current
Loans and borrowings	30,148		32,037
Working Capital Line Of Credit [Member]
Current
Loans and borrowings	€ 95,609		€ 94,459
[1] Unaudited

Financial Assets and Financia_7

Financial Assets and Financial Liabilities - Summary Of Loans And Borrowings (Parenthetical) (Detail) - EUR (€)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Disclosure Of Financial Assets And Liabilities [Abstract]
Available line of credit maximum borrowing capacity	€ 135,415,000		€ 130,670,000
Line of credit cumulative amount drawn	95,589,000		94,442,000
Interest expenses on bank borrowings	8,520,000	€ 6,049,000
Non recourse factoring amount disposed	2,530,000		1,630,000
Non recourse factoring limit amount	12,000		12,000,000
Loan from government entity	€ 2,569,000		€ 2,656,000

Financial Assets and Financia_8

Financial Assets and Financial Liabilities - Summary Of Details Of Loan And Borrowings (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	€ 214,113	€ 204,701
Total	€ 216,682	€ 207,357
Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Bank loans	€ 23,038	€ 25,270
Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Bank loans	€ 114,688	€ 114,624
Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Bank loans	€ 76,387	€ 64,807
Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Borrowings	€ 2,569	€ 2,656
Less than 1 year [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	125,694	126,346
Total	125,757	126,496
Less than 1 year [member] | Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	11,293	19,927
Less than 1 year [member] | Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	100,391	98,149
Less than 1 year [member] | Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	14,010	8,270
Less than 1 year [member] | Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Borrowings	63	150
1 to 3 years [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	64,695	47,933
Total	65,154	48,392
1 to 3 years [member] | Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	8,683	4,914
1 to 3 years [member] | Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	6,682	6,201
1 to 3 years [member] | Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	49,330	36,818
1 to 3 years [member] | Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Borrowings	459	459
Over 3 years [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	23,724	30,422
Total	25,771	32,469
Over 3 years [member] | Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	3,062	429
Over 3 years [member] | Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	7,615	10,274
Over 3 years [member] | Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	13,047	19,719
Over 3 years [member] | Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Borrowings	€ 2,047	€ 2,047

Financial Assets and Financia_9

Financial Assets and Financial Liabilities - Summary Of Details Of The Maturities, By Year, Of The Principals And Interest (Detail) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Financial Assets And Liabilities [Abstract]
1 July 2024 - 30 June 2025	€ 129,974	€ 136,179
1 July 2025 - 30 June 2026	29,504	31,317
1 July 2026 - 30 June 2027	43,281	26,379
1 July 2027 - 30 June 2028	16,265	17,699
1 July 2028 - 30 June 2029	8,287	12,831
More than five years	2,929	4,784
Total	€ 230,240	€ 229,189

Financial Assets and Financi_10

Financial Assets and Financial Liabilities - Additional Information (Detail) € / shares in Units, € in Thousands		6 Months Ended
		Jun. 30, 2024 EUR (€)	Jun. 30, 2023 EUR (€) € / shares	Jun. 30, 2024 $ / shares	Dec. 31, 2023 EUR (€) € / shares	Oct. 04, 2021 € / shares
Disclosure of financial assets and liabilities [line items]
Class of warrants or rights fair value per warrant | $ / shares				$ 0.09
Change in fair value of derivative warrant liabilities		€ (1,239)
Common stock par or stated value per share | € / shares			€ 2.58		€ 3.05	€ 0.12
Allowance account for credit losses of financial assets		2,364			€ 1,536
Additional allowance account for credit losses of trade and other receivables		4,875			4,836
Adjustments For Expected Credit Loss For Trade And Other Receivables		828	€ 1,380
Uncollectible balances		328
Loan from government entity		2,569			€ 2,656
Gains (losses) on change in fair value of derivatives	[1]	1,239	502
Other Operating Expenses [member]
Disclosure of financial assets and liabilities [line items]
Adjustments For Expected Credit Loss For Trade And Other Receivables		€ 1,195	€ 1,380
Top of range [member] | Floating interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		8%			8%
Top of range [member] | Fixed interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		5.60%			5.67%
Bottom of range [member] | Floating interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		1.60%			3%
Bottom of range [member] | Fixed interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		0%			0%
BBVA warrant [Member]
Disclosure of financial assets and liabilities [line items]
Class of warrants or rights fair value per warrant | $ / shares				$ 0.8
[1] Unaudited

Financial Assets and Financi_11

Financial Assets and Financial Liabilities - Summary Of Movement In The Derivative Warrant Liabilities (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Disclosure in tabular form of movement in warrant liabilities [line items]
Exchange differences	[1]	€ (1,074)	€ 985
Euros, Ending balance		€ 768
Number of warrants, Ending balance (Shares)		8,883,333
Public warrants [member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance		€ 713
Number of warrants, Beginning balance (Shares)		5,259,506
Change in fair value of derivative warrant liabilities		€ (279)
Exchange differences		21
Euros, Ending balance		€ 455
Number of warrants, Ending balance (Shares)		5,259,119
Private warrants [member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance		€ 1,202
Number of warrants, Beginning balance (Shares)		8,883,333
Change in fair value of derivative warrant liabilities		€ (472)
Exchange differences		38
BBVA warrant [Member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance		€ 1,204
Number of warrants, Beginning balance (Shares)		1,007,894
Change in fair value of derivative warrant liabilities		€ (488)
Exchange differences		38
Euros, Ending balance		€ 754
Number of warrants, Ending balance (Shares)		1,007,894
Public warrant and Private warrant and BBVA warrant [Member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance		€ 3,119
Number of warrants, Beginning balance (Shares)		15,150,733
Change in fair value of derivative warrant liabilities		€ (1,239)
Exchange differences		97
Euros, Ending balance		€ 1,977
Number of warrants, Ending balance (Shares)		15,150,346
Public warrants exercises in January 2024 [Member] | Public warrants [member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Class of warrants or excercised during the period (Shares)		(387)
Public warrants exercises in January 2024 [Member] | Public warrant and Private warrant and BBVA warrant [Member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Class of warrants or excercised during the period (Shares)		(387)
[1] Unaudited

Financial Assets and Financi_12

Financial Assets and Financial Liabilities - Summary Of Reconciliation Of Movements Of Liabilities To Cash Flows (Detail) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	€ 249,453
Proceeds from loans	378,428
Principal paid on lease liabilities	(2,406)
Interest paid on lease liabilities	(963)
Repayments of loans	(367,681)
Interest and bank fees paid	(11,105)
Total changes from financing cash flows	(3,727)
The effect of changes in foreign exchange rates	181
Change in fair value of derivative warrant liabilities	(1,239)
New leases	1,471
Interest and bank fees expenses	10,592
Other	15
Total liability-related other changes	10,839
Ending Balance	256,746
Loans and borrowings [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	207,357
Proceeds from loans	378,428
Repayments of loans	(367,681)
Interest and bank fees paid	(11,105)
Total changes from financing cash flows	(358)
The effect of changes in foreign exchange rates	54
Interest and bank fees expenses	9,629
Total liability-related other changes	9,629
Ending Balance	216,682
Derivative warrant liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	3,119
The effect of changes in foreign exchange rates	97
Change in fair value of derivative warrant liabilities	(1,239)
Total liability-related other changes	(1,239)
Ending Balance	1,977
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	38,977
Principal paid on lease liabilities	(2,406)
Interest paid on lease liabilities	(963)
Total changes from financing cash flows	(3,369)
The effect of changes in foreign exchange rates	30
New leases	1,471
Interest and bank fees expenses	963
Other	15
Total liability-related other changes	2,449
Ending Balance	€ 38,087

Financial Assets and Financi_13

Financial Assets and Financial Liabilities - Summary Of Trade And Other Financial Payables (Detail) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Financial Assets And Liabilities [Abstract]
Suppliers	€ 30,411	€ 36,538
Personnel (salaries payable)	5,269	5,843
Customer advances	1,268	2,700
Total	€ 36,948	€ 45,081

Inventories-Summary Of Inventor

Inventories-Summary Of Inventories (Detail) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Classes of current inventories [abstract]
Raw materials	€ 33,918	€ 41,066
Work in progress	33,535	31,623
Finished goods	17,454	19,789
Total	€ 84,907	€ 92,478

Inventories-Additional Informat

Inventories-Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended			12 Months Ended
	Jun. 30, 2024		Jun. 30, 2023	Dec. 31, 2023
Inventories [Line Items]
Impairment of inventories	€ 983		€ (932)
Advance payments	4,057	[1]		€ 4,357
Slow Moving and Accrual Obsolescence [Member]
Inventories [Line Items]
Impairment of inventories	€ 3,501			€ 2,885
[1] Unaudited

Cash and Cash Equivalents - Dis

Cash and Cash Equivalents - Disclosure Of Detailed Information About Cash And Cash Equivalents (Detail) - EUR (€) € in Thousands	Jun. 30, 2024		Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Cash and cash equivalents [abstract]
Cash	€ 3		€ 17
Bank and other credit institutions	23,527		28,786
Bank and other credit institutions, foreign currency	29,954		35,441
Other cash equivalents	6,264		36,914
Total	€ 59,748	[1]	€ 101,158	€ 105,554	€ 83,308
[1] Unaudited

Cash and Cash Equivalents - D_2

Cash and Cash Equivalents - Disclosure Of Details of cash at banks and other credit institutions, foreign currency, Geographical Areas (Detail) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	€ 29,954	€ 35,441
USD
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	21,764	30,686
GBP
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	6,267	3,356
NOK
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	63	29
SEK
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	1,207	1,024
DKK
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	637	€ 346
CNY
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Bank and other credit institutions, foreign currency	€ 16

Capital and Reserves - Addition

Capital and Reserves - Additional Information (Detail) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2024		Dec. 31, 2023	Jun. 30, 2023		Dec. 31, 2022	Oct. 04, 2021
Capital and Reserves [Line Items]
Issued capital	€ 50,646	[1]	€ 50,352
Number of shares outstanding	217,321,193
Par value per share			€ 3.05	€ 2.58			€ 0.12
Accumulated deficit	€ (478,429)	[1]	€ (420,195)
Reserve of share based payments	24,939		31,223
Foreign currency translation reserve	9,741	[1]	5,868
Equity	97,599	[1]	149,811	€ 159,787	[2]	€ 169,150
Capitalized development costs	71,791		€ 66,408
ARES and Coil [Member]
Capital and Reserves [Line Items]
Equity	1,079					€ 921
Class A Ordinary Shares [Member]
Capital and Reserves [Line Items]
Issued capital	€ 23,293
Number of shares outstanding	194,050,400
Par value per share	€ 0.12
Conversion of shares, Shares issued	3,750,000
Common stock, voting rights	Class A Shares provide holders with one (1) vote per share.
Class B Ordinary Shares [Member]
Capital and Reserves [Line Items]
Issued capital	€ 22,201
Number of shares outstanding	18,500,793
Par value per share	€ 1.2
Common stock, voting rights	Class B Shares provide holders with ten (10) votes per share
Class C Ordinary Shares [Member]
Capital and Reserves [Line Items]
Issued capital	€ 5,152
Number of shares outstanding	4,770,000
Par value per share	€ 1.08
Conversion of shares, Shares issued	3,750,000
Common stock, voting rights	Class C Shares provide holders with nine (9) votes per share
[1] Unaudited Unaudited

Capital and Reserves - Summary

Capital and Reserves - Summary Of Authorized Share Capital (Detail) - EUR (€) € / shares in Units, € in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Oct. 04, 2021
Disclosure of authorized capital [line item]
Total Shares	454,770,002	451,020,002
Par value per share		€ 3.05	€ 2.58	€ 0.12
Authorized share capital amount	€ 108,000	€ 108,000
Class A ordinary shares [member]
Disclosure of authorized capital [line item]
Total Shares	404,770,000	401,020,000
Par value per share	€ 0.12	€ 0.12
Authorized share capital amount	€ 48,572	€ 48,122
Class B ordinary shares [member]
Disclosure of authorized capital [line item]
Total Shares	45,230,000	48,980,000
Par value per share	€ 1.2	€ 1.2
Authorized share capital amount	€ 54,276	€ 58,776
Conversion shares [member]
Disclosure of authorized capital [line item]
Total Shares	4,770,002	1,020,002
Par value per share	€ 1.08	€ 1.08
Authorized share capital amount	€ 5,152	€ 1,102

Capital and Reserves - Summar_2

Capital and Reserves - Summary of Movement of Share Capital And Share Premium (Detail) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€) € / shares shares
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Number of shares outstanding, Opening	211,161,261
Number of shares outstanding, Closing	217,321,193
Share Capital, Opening | €	€ 50,352
Other Movement In Share Capital | €	5
Share Capital, Closing | €	50,646	[1]
Share premium, Opening | €	481,615
Increase Decrease Through Other Movements In Share Premium | €	(276)
Share premium, Closing | €	489,598
Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Share Capital, Closing | €	23,293
Class B Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Share Capital, Closing | €	€ 22,201
January 2024 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares	219,240
Price Per Share | € / shares	€ 0.12
Stock option plan execution in share capital | €	€ 26
Increase Decrease Through Stock Option Plan Execution In Share Premium	151
February 2024 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares	234,625
Price Per Share | € / shares	€ 0.12
Stock option plan execution in share capital | €	€ 28
Increase Decrease Through Stock Option Plan Execution In Share Premium	923
March 2024 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares	622,615
Price Per Share | € / shares	€ 0.12
Stock option plan execution in share capital | €	€ 75
Increase Decrease Through Stock Option Plan Execution In Share Premium	1,312
March 2024 | Class B Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Change Cass B shares into Class A shares and Class C shares, Shares	3,750,000
April 2024 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares	684,537
Price Per Share | € / shares	€ 0.12
Stock option plan execution in share capital | €	€ 82
Increase Decrease Through Stock Option Plan Execution In Share Premium	4,816
May 2024 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares	100,708
Price Per Share | € / shares	€ 0.12
Stock option plan execution in share capital | €	€ 12
Increase Decrease Through Stock Option Plan Execution In Share Premium	400
June 2024 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares	548,207
Price Per Share | € / shares	€ 0.12
Stock option plan execution in share capital | €	€ 66
Increase Decrease Through Stock Option Plan Execution In Share Premium	657
[1] Unaudited

Provisions - Summary of Detaile

Provisions - Summary of Detailed Information of Provision (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Non-current [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	€ 13,836	€ 1,439
(+) Business combinations put option liability		10,405
Charge / (Credit):	1,120	1,992
(+) additional provisions recognized, net	2,658	4,305
(+/-) Short-term transferred		(1,752)
(-) Amounts used during the year	(1,538)	(561)
Carrying amount at year end	14,956	13,836
Non-current [Member] | Others [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	11,652	120
(+) Business combinations put option liability		10,405
Charge / (Credit):	427	1,127
(+) additional provisions recognized, net	1,278	1,245
(-) Amounts used during the year	(851)	(118)
Carrying amount at year end	12,079	11,652
Non-current [Member] | Service warranties [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	2,184	1,319
(+) Business combinations put option liability
Charge / (Credit):	693	865
(+) additional provisions recognized, net	1,380	3,060
(+/-) Short-term transferred		(1,752)
(-) Amounts used during the year	(687)	(443)
Carrying amount at year end	2,877	2,184
Current [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	1,752	1,318
Charge / (Credit):	(133)	434
(+) additional provisions recognized, net	764
(+/-) Short-term transferred		1,752
(-) Amounts used during the year	(897)	(1,318)
Carrying amount at year end	1,619	1,752
Current [Member] | Service warranties [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	1,752	1,318
Charge / (Credit):	(133)	434
(+) additional provisions recognized, net	764
(+/-) Short-term transferred		1,752
(-) Amounts used during the year	(897)	(1,318)
Carrying amount at year end	€ 1,619	€ 1,752

Provisions - Additional Informa

Provisions - Additional Information (Detail)	Jun. 30, 2024 EUR (€)
Disclosure of detailed information of provision [Table]
Provision for Indemnity	€ 13,000
Maximum exposure amount to various ongoing claims in relation to commercial agreements	1,800,000
Provision in various ongoing claims in relation to commercial agreements	0
Ares acquisition
Disclosure of detailed information of provision [Table]
Contingent consideration earnout	749,000
ABL acquisition
Disclosure of detailed information of provision [Table]
Contingent consideration earnout	€ 11,317,000

Government Grants - Summary of

Government Grants - Summary of Details of Government Grants (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024		Dec. 31, 2023
Disclosure Of Details of Government grants [Line Items]
Non-current liability	€ 4,568	[1]	€ 4,849
Current liability	€ 500	[1]	551
Movilidad 2030 [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 659		701
Current liability	€ 81		88
Flexener [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 94		118
Current liability	€ 28		31
Magnetor [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 8		13
Current liability	€ 6		7
Zeus Ptas [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 463		475
Current liability	€ 6		7
Alt impacte [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ)
Non-current liability	€ 369		389
Current liability	€ 44		49
Minichargers [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 54		62
Current liability	€ 8		9
Electrolinera [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Instituto para Diversificación y Ahorro de la Energía (IDEA)
Non-current liability	€ 414		421
Accio creaci lloc treballs [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ)
Non-current liability	€ 108		110
Current liability	€ 34		37
Hermes Estudios [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Ministerio de Industria, Comercio y Turismo
Non-current liability	€ 615		692
Current liability	€ 203		223
Hermes Desarrollo [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Ministerio de Industria, Comercio y Turismo
Non-current liability	€ 1,433		1,505
Current liability	€ 46		51
Hermes Formacion [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Ministerio de Industria, Comercio y Turismo
Non-current liability	€ 225		233
Current liability	€ 44		49
Top Gun [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI)
Non-current liability	€ 47		47
Torres Quevedo [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Agencia Estatal de Investigación
Non-current liability	€ 79		€ 83
[1] Unaudited

Government Grants - Additional

Government Grants - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Disclosure Of Details of Government grants [Line Items]
Government grants	€ 271	€ 1,421
Other income	271	€ 1,421
Government grants receivables	1,615		€ 3,200
Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI) [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	1,454		1,558
Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ) [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	555		585
Instituto de la Diversificacion y Ahorro de la Energia [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	414
Instituto para la Diversificacion y Ahorro de la Energia [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants			421
Agencia Estatal de Investigacion [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	79		83
Ministerio de Industria Comercio y Turismo [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	€ 2,566		€ 2,753

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Summary of Revenues Based on Product Lines (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Sales of goods		€ 83,946	€ 60,274
Sales of services		7,947	7,746
Total	[1]	€ 91,893	€ 68,020
[1] Unaudited

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Summary of Revenues Based Geographical Segments (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Disclosure of geographical areas [line items]
Revenue from contracts with customers	[1]	€ 91,893	€ 68,020
EMEA [member]
Disclosure of geographical areas [line items]
Revenue from contracts with customers		74,741	55,124
NORAM [member]
Disclosure of geographical areas [line items]
Revenue from contracts with customers		16,456	12,526
APAC [Member]
Disclosure of geographical areas [line items]
Revenue from contracts with customers		€ 696	€ 370
[1] Unaudited

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [line items]
Percentage of entity's revenue	100%	100%
Bottom of range [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Percentage of entity's revenue	10%	10%
No Customer [Member] | Bottom of range [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Percentage of entity's revenue	10%	10%

Expenses - Summary of Changes i

Expenses - Summary of Changes in Inventories and Raw Materials and Consumables Used (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of Changes In Inventories And Raw Materials And Consumables Used [Abstract]
Consumption of finished goods, raw materials and other consumables	€ 53,099	€ 45,979
Scrap stock, slow moving & obsolete accrual	616	(932)
Work carried out by other companies	2,034	281
Total	€ 55,749	€ 45,328

Expenses - Summary of Operating

Expenses - Summary of Operating Expenses (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Other Operating Expense [Abstract]
Marketing expenses		€ 2,715	€ 5,735
External temporary workers		994	1,680
Professional services		5,575	6,767
Office expense		3,633	4,216
Delivery		2,359	3,481
Custom duty, tax, penalties		233	297
Utilities and similar expenses		1,917	2,132
Fees		209	517
Insurance premium		978	1,086
Short-term and low value leases		1,577	1,151
Bank Services		477	500
Travel expenses		1,238	1,593
Repairs		1,329	785
Warranty provision		560	853
Other impairments and losses		367	1,569
Expected credit loss for trade and other receivables		828	(189)
Other		2,973	2,430
Total	[1]	€ 27,962	€ 34,603
[1] Unaudited

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Benefits (Details) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Classes of employee benefits expense [abstract]
Wages and salaries		€ 26,659	€ 24,130
Share-based payment plans expenses		1,404	11,059
Social Security		8,928	9,880
Total	[1]	€ 36,991	€ 45,069
[1] Unaudited

Employee Benefits - Summary o_2

Employee Benefits - Summary of Personnel Expenses Recognized for Share-based Payment Transactions (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	€ 1,404	€ 11,059
Management stock option plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	195	2,283
ESPP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	77	158
RSU Board [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees		227
Performance based earn out in shares and RSUs management [Member] | AR Electronic Solutions, S.L. [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	157	274
Performance based earn out in shares and RSUs management [Member] | Coil, Inc. [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees		1,009
RSU Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	994	6,919
RSU Management [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	558	976
Capitalization of sharebased payment transactions in intangible assets [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	€ (577)	€ (787)

Employee Benefits - Summary o_3

Employee Benefits - Summary of Movements in Stock Options Until The Transaction Date (Detail) - shares	1 Months Ended	6 Months Ended
	Jan. 31, 2023	Jun. 30, 2024
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		9,721,609
Granted		3,941,664
Exercised		(2,409,545)
Cancelled		(1,090,680)
Outstanding		10,163,048
Employee Stock Option Plan [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		910,382
Granted	20,000	0
Exercised		(38,317)
Cancelled		0
Outstanding		872,065
Management Stock Option Plan [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		3,003,867
Granted		0
Exercised		(785,222)
Cancelled		0
Outstanding		2,218,645
Founders Stock Option Plan [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		1,013,609
Granted		0
Exercised		0
Cancelled		0
Outstanding		1,013,609
RSU Employees [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		2,984,802
Granted		2,302,540
Exercised		(895,995)
Cancelled		(725,458)
Outstanding		3,665,889
RSU Management [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		1,458,334
Granted		1,200,000
Exercised		(191,668)
Cancelled		(333,333)
Outstanding		2,133,333
RSU Coil Ares [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		350,615
Granted		0
Exercised		(59,219)
Cancelled		(31,889)
Outstanding		259,507
ESPP [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year		0
Granted		439,124
Exercised		(439,124)
Cancelled		0
Outstanding		0

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) € / shares in Units, € in Thousands		1 Months Ended	6 Months Ended
	Jun. 30, 2021 shares	Jan. 31, 2023 shares	Jun. 30, 2024 EUR (€) shares € / shares	Jun. 30, 2023 EUR (€) € / shares	Dec. 31, 2022	Dec. 31, 2023 € / shares	Oct. 04, 2021 € / shares
Employee Benefits [Line Items]
Par value per share				€ 2.58		€ 3.05	€ 0.12
Share-based payment plans expenses | €			€ 1,404	€ 11,059
Increase decrease through share based payment transactions, Equity | €			1,981	10,675
Revenue | €			€ 91,893	68,020
Granted | shares			3,941,664
Management Stock Option Plan [Member]
Employee Benefits [Line Items]
Share-based payment plans expenses | €			€ 195	€ 2,283
Granted | shares			0
Employee Stock Option Plan [Member]
Employee Benefits [Line Items]
Granted | shares		20,000	0
Maximum discount granted to each employee to purchase shares		15%
Employee Stock Option Plan [Member] | Bottom of range [member]
Employee Benefits [Line Items]
Ceiling limit on the purchase of shares on yearly salary per employee		1%
Employee Stock Option Plan [Member] | Top of range [member]
Employee Benefits [Line Items]
Ceiling limit on the purchase of shares on yearly salary per employee		10%
Founders Stock Option Plan [Member]
Employee Benefits [Line Items]
Granted | shares			0
Founders Stock Option Plan [Member] | Class A Shares [Member]
Employee Benefits [Line Items]
Par value per share			€ 0.12	€ 0.5
Exercise price of outstanding share options			€ 466.24
Maximum number of shares that shall underlie all of the options under the plan | shares	4,289
Exchange Ratio			240.990795184659
Restricted Stock Units for Employees [Member]
Employee Benefits [Line Items]
Share-based payment plans expenses | €			€ 994	€ 6,919
Granted | shares			2,302,540
Restricted Stock Units for Management [Member]
Employee Benefits [Line Items]
Share-based payment plans expenses | €			€ 558	€ 976
Granted | shares			1,200,000
After Applying the Exchange Ratio [Member] | Founders Stock Option Plan [Member] | Class A Shares [Member]
Employee Benefits [Line Items]
Exercise price of outstanding share options			€ 1.93
Maximum number of shares that shall underlie all of the options under the plan | shares	1,033,609
Two Thousand and Twenty Two Management Stock Option Plan [Member] | Management Stock Option Plan [Member]
Employee Benefits [Line Items]
Par value per share			€ 0.0021
Legacy Stock Option Program [Member] | Founders Stock Option Plan [Member]
Employee Benefits [Line Items]
Weighted average remaining contractual life of outstanding share options			5 years
Weighted average share price			€ 8.66
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement					100%
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member] | First Anniversary Date [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			33%
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member] | Second Anniversary Date [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			33%
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member] | Third Anniversary Date [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			34%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Time Based Vesting Stock Options [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			33%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Period 1 [Member]
Employee Benefits [Line Items]
Weighted average share price			€ 25
Number of trading days for determining the share price			20 days
Number of consecutive trading days for determining the share price			30 days
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Period 1 [Member] | Accelerator Event [Member]
Employee Benefits [Line Items]
Weighted average share price			€ 25
Number of trading days for determining the share price			20 days
Number of consecutive trading days for determining the share price			30 days
Revenue | €			€ 1,000,000
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Period 2 [Member]
Employee Benefits [Line Items]
Weighted average share price			€ 30
Number of trading days for determining the share price			20 days
Number of consecutive trading days for determining the share price			30 days
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Bottom of range [member] | Period 1 [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Bottom of range [member] | Period 2 [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | First Anniversary Date [Member] | Time Based Vesting Stock Options [Member] | Bottom of range [member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Second Anniversary Date [Member] | Time Based Vesting Stock Options [Member] | Bottom of range [member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%

Financial Income and Expenses -

Financial Income and Expenses - Summary Of Details About Financial Income Expenses Net (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Financial income
Fair value gain on financial investments		€ 101	€ 65
Fair Value of derivatives		(8)	320
Other finance income		864	184
Total financial income	[1]	957	569
Financial Expenses
Interest and fees on bank loans		8,520	6,049
Interest on leases		963	593
Other finance costs		2,091	62
Total financial expenses	[1]	€ 11,574	€ 6,704
[1] Unaudited

Loss Per Share - Summary Of Bas

Loss Per Share - Summary Of Basic And Diluted Loss Per Share (Detail) - EUR (€) € / shares in Units, € in Thousands, shares in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Earnings per share [abstract]
Loss for the period		€ (58,235)	€ (70,632)
Dilutive effects on earnings per share	[1]	€ (0.31)	€ (0.4)
Total loss for basic and diluted earnings per share		€ (58,235)	€ (70,632)
Number of shares
Weighted average number of ordinary shares for basic and diluted 'earnings per share (thousand shares)		189,337	175,512
Basic And Diluted Earnings Loss Per Share [Abstract]
Basic losses per share (euros per share)	[1]	€ (0.31)	€ (0.4)
Diluted losses per share (euros per share)	[1]	€ (0.31)	€ (0.4)
[1] Unaudited

Tax-related balances - Summary

Tax-related balances - Summary Of Tax Credit And Other Receivables Payables (Detail) - EUR (€) € in Thousands	Jun. 30, 2024		Dec. 31, 2023
Major components of tax expense (income) [abstract]
VAT receivables	€ 2,629		€ 3,800
Government Grant receivables	1,615		3,200
Income tax credit receivables (short term)	1,053		1,258
Income tax credit receivables (long term)	5,847		6,056
Other tax receivable	173		171
Total	11,317		14,485
VAT payable	1,820		2,741
Social Security payable	783		1,372
Personal Income Tax payable	1,595		2,096
Deferred tax liability	8,694	[1]	9,347
Total	€ 12,892		€ 15,556
[1] Unaudited

Tax credit and other receivable

Tax credit and other receivables/Other payables - Summary Of Income Tax Credit Recognized In Profit Loss (Detail) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Major components of tax expense (income) [abstract]
Loss before Tax	[1]	€ (59,501)	€ (72,253)
Tax income (at 25%)		14,288	18,063
Unrecognized deferred tax assets on tax losses		(14,288)	(18,063)
Deductions and credits generated		(844)	(1,556)
Other adjustments		(422)	(65)
Income tax expense/(income)		(1,266)	(1,621)
Income tax credit	[1]	€ (1,266)	€ (1,621)
[1] Unaudited

Tax-related balances - Summar_2

Tax-related balances - Summary Of Information About Offset Of Unrecognized Tax Losses (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	€ 219,232	€ 182,567
2015
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	47	47
2016
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	439	439
2017
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	56	56
2018
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	1,579	1,579
2019
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	3,318	3,318
2020
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	9,025	9,025
2021
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	122,456	122,456
2022
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	3,167	3,167
2023
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	42,480	42,480
2024
Disclosure Of Detailed Information Of Tax losses [Line Items]
Unrecognized tax losses	€ 36,665

Tax-related balances - Addition

Tax-related balances - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized tax losses	€ 219,232	€ 182,567
Wallbox USA [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized tax losses	€ 63,066	€ 54,533

Related Party Disclosures - Sum

Related Party Disclosures - Summary Of Transactions And Balances With Related Parties (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Analysis of income and expense [abstract]
Other financial interest	€ 2,091	€ 62
Professional services	5,575	6,767
Statement of financial position [abstract]
Borrowings	(230,240)
Shareholders
Analysis of income and expense [abstract]
Revenue	0	0
Statement of financial position [abstract]
Accounts receivables and accounts payables	0		€ 369
Joint Venture
Analysis of income and expense [abstract]
Revenue	0	0
Statement of financial position [abstract]
Accounts receivables and accounts payables	0		0
Key management
Analysis of income and expense [abstract]
Revenue	0	0
Statement of financial position [abstract]
Accounts receivables and accounts payables	0		0
Related parties
Analysis of income and expense [abstract]
Revenue	0	€ 0
Statement of financial position [abstract]
Accounts receivables and accounts payables	€ 0		€ 369

Related Party Disclosures - S_2

Related Party Disclosures - Summary Of Remuneration Expenses Recorded For The Members Of Board (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Detailed Information About Remuneration Expenses Of Board Of Directors [Line Items]
Short-term benefits	€ 340	€ 282
Non-executive directors remuneration	246	180
Share-based payment plan	0	300
Total	€ 586	€ 762

Related Party Disclosures - S_3

Related Party Disclosures - Summary Of Transactions And Balances With Related Parties (Directors And Senior Management) (Detail) - Remuneration of Directors and Key Management [Member] - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of transactions between related parties [line items]
Short-term benefits	€ 951	€ 1,118
Termination benefits	390	14
Share-based payment plan expenses	596	1,282
Total	€ 1,937	€ 2,414

Related Party Disclosures - Add

Related Party Disclosures - Additional Information (Detail) - EUR (€)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Oct. 04, 2021
Disclosure of transactions between related parties [line items]
Par value per share		€ 2.58	€ 3.05	€ 0.12
Insurance Premium Used For Settlement Of Damages	€ 310,000	€ 534,000
Class A Common Share [Member] | Enric Asuncin Escorsa [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period		387,597	65,574
Class A Common Share [Member] | Orilla Asset Management, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period		7,751,938	327,869
Class A Common Share [Member] | AM Gesti, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period		1,937,985
Class A Common Share [Member] | S.L Inversiones Finanncieras Perseo S.L [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period			98,361
Class A Common Share [Member] | Anangu Grup, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period		387,597
Class A Common Share [Member] | Consilium S.L [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period		6,429,330
Class A Common Share [Member] | Black Label Equity I SCR S.A [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period		1,937,985
Remuneration of Directors and Key Management [Member]
Disclosure of transactions between related parties [line items]
Loans And Advances To Senior Management	0	€ 0
Members of Senior Management [Member]
Disclosure of transactions between related parties [line items]
Key management personnel Post employment benefit expense	0	0
Key management personnel pension or life insurance obligations	€ 0	€ 0

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail) - EUR (€)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financial investments at fair value through profit or loss
Basis points change in interest rates	100%
Increase (decrease) in profit or loss	€ 834,000	€ 900,000
Capital commitments			€ 0
Percentage Of Increase Decrease In Warrant Price	1%
Warrants [Member]
Financial investments at fair value through profit or loss
Adjustments for increase (decrease) in derivative financial liabilities	€ 20,000
Other price risk [member]
Financial investments at fair value through profit or loss
Financial investments at fair value through profit or loss	€ 1,977,000		€ 3,119,000

Financial Risk Management - Sum

Financial Risk Management - Summary of Credit Risk (Detail) - EUR (€) € in Thousands	Jun. 30, 2024		Dec. 31, 2023
Disclosure of credit risk exposure [line items]
Non-current financial assets	€ 1,579	[1]	€ 1,521
Current financial assets	6,002	[1]	5,810
Current investments	5,833		5,728
Other current financial assets	6,002		5,810
Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	1,579		1,521
Current financial assets	48,592		49,226
Customer sales and services | Credit risk [member]
Disclosure of credit risk exposure [line items]
Current financial assets	41,914		43,258
Other receivables | Credit risk [member]
Disclosure of credit risk exposure [line items]
Current financial assets	676		140
Loans to employees | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	180		180
Current financial assets			18
Trade and other financial receivables | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	180		180
Current financial assets	42,590		43,416
Guarantee Deposit [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	1,399		1,341
Current investments	169		82
Non-current financial assets | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	1,399		1,341
Financial Investments [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Current investments	5,833		5,728
Other Current Financial Assets [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Other current financial assets	€ 6,002		€ 5,810
[1] Unaudited

Financial Risk Management - S_2

Financial Risk Management - Summary of Interest Rate Risk, Group Loans and Borrowings Balance (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of financial instruments by type of interest rate [line items]
Gains Losses on Change in Fair Value of Derivative	€ 216,682	€ 207,357
EUR | Floating interest rate [member]
Disclosure of financial instruments by type of interest rate [line items]
Gains Losses on Change in Fair Value of Derivative	191,075	179,431
EUR | Fixed interest rate [member]
Disclosure of financial instruments by type of interest rate [line items]
Gains Losses on Change in Fair Value of Derivative	€ 25,607	€ 27,926

Financial Risk Management - S_3

Financial Risk Management - Summary of Effect of Interest Rates (Detail) - Floating interest rate [member] - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of financial instruments by type of interest rate [line items]
100 bp decrease	€ (834)	€ (900)
100 bp increase	€ 834	€ 900

Financial Risk Management - S_4

Financial Risk Management - Summary of Impact of a Reasonably Possible Strengthening (Weakening) (Detail) - Currency risk [member] - USD - EUR (€) € in Thousands	Jun. 30, 2024	Jun. 30, 2023
Strengthening
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk Exposure	€ 248	€ 1,023
Weakening
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk Exposure	€ (248)	€ (1,250)

Financial Risk Management - S_5

Financial Risk Management - Summary of Liquidity Risk (Detail) - EUR (€) € in Thousands	Jun. 30, 2024		Dec. 31, 2023
Disclosure Of Liquidity Risk Explanatory [Line Items]
Current liabilities	€ 176,657	[1]	€ 190,774
Liquidity risk [member]
Disclosure Of Liquidity Risk Explanatory [Line Items]
Current assets	204,696		256,924
Current liabilities	176,657		190,774
Total	€ 28,039		€ 66,150
[1] Unaudited

Financial Risk Management - S_6

Financial Risk Management - Summary of Maturity Analysis for Derivative Financial Liabilities (Detail) € in Thousands	Jun. 30, 2024 EUR (€)
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	€ 216,682
Interest	13,558
Total	230,240
1 July 2024 - 30 June 2025
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	125,828
Interest	4,146
Total	129,974
1 July 2025 - 30 June 2026
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	23,920
Interest	5,584
Total	29,504
1 July 2026 - 30 June 2027
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	41,235
Interest	2,046
Total	43,281
1 July 2027 - 30 June 2028
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	15,062
Interest	1,203
Total	16,265
1 July 2028 - 30 June 2029
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	7,822
Interest	465
Total	8,287
More than five years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	2,815
Interest	114
Total	€ 2,929

Events after the Reporting Pe_2

Events after the Reporting Period - Additional Information (Detail) $ / shares in Units, $ in Millions	Aug. 05, 2024 USD ($) $ / shares shares	Jul. 30, 2024 $ / shares shares	Jun. 30, 2024 shares	Dec. 31, 2023 € / shares	Jun. 30, 2023 € / shares	Oct. 04, 2021 € / shares
Disclosure of non-adjusting events after reporting period [line items]
Par value per share | € / shares				€ 3.05	€ 2.58	€ 0.12
Issued capital shares			217,321,193
Events After The Reporting Period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Shares issued price per share | $ / shares	$ 1.2385
Events After The Reporting Period [Member] | Warrants Exercisable Until July 30, 2028 [Member] | Generac Power Systems, Inc. [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of warrants exercisable		1,967,098
Events After The Reporting Period [Member] | Warrants Exercisable Until May 8, 2029 [Member] | Generac Power Systems, Inc. [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of warrants exercisable		11,135,873
Class A Ordinary Shares [Member] | Events After The Reporting Period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Gross proceeds from issuance of shares | $	$ 45
Class A Ordinary Shares [Member] | Events After The Reporting Period [Member] | Generac Power Systems, Inc. [Member]
Disclosure of non-adjusting events after reporting period [line items]
Class of warrants or rights exercise price per share | $ / shares		$ 3.05
Number of shares issued	36,334,277
Class A Ordinary Shares [Member] | Events After The Reporting Period [Member] | Generac Power Systems, Inc. [Member] | Bottom of Range
Disclosure of non-adjusting events after reporting period [line items]
Price Per Share | $ / shares		$ 6
Trading days		20 days
Class A Ordinary Shares [Member] | Events After The Reporting Period [Member] | Generac Power Systems, Inc. [Member] | Top of Range
Disclosure of non-adjusting events after reporting period [line items]
Trading days		30 days

Detail of Wallbox Group subsi_3

Detail of Wallbox Group subsidiaries - Summary Of Details of Wallbox Group Subsidiaries (Detail)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Wall Box Chargers, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	Wall Box Chargers, S.L.U.
Registered office	Paseo de la Castellana, 95. Planta 28, 28046, Madrid, Spain
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox NV
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Kensington Capital Acquisition Corp. II [Member]
Disclosure of subsidiaries [line items]
Company name	Kensington Capital Acquisition Corp II
Registered office	1400 Old Country Road, Suite 301, Westbury, NY 11590
Activity	Special purpose acquisition company
Company holding investment	Wallbox NV
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Energy, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Energy, S.L.U.
Registered office	Calle Foc 68, 08038, Barcelona, Spain
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox UK Limited [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox UK Limited
Registered office	378-380 Deansgate, Manchester, United Kingdom M3 4LY
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
SAS Wallbox France [Member]
Disclosure of subsidiaries [line items]
Company name	SAS Wallbox France
Registered office	Avenue des Champs Elysées 102, 75008, Paris, France
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
WBC Wallbox Chargers GmbH [Member]
Disclosure of subsidiaries [line items]
Company name	WBC Wallbox Chargers Deutschland GmbH
Registered office	Oskar-von-Miller-Ring 20, 80333 Munich, Germany
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Italy, S.R.L. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Italy, S.R.L.
Registered office	Piazza Tre Torri 2, 20145 CAP, Milano, Italy
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Netherlands B.V. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Netherlands B.V.
Registered office	Kingsfordweg 151,1042 GR Amsterdam, The Netherlands
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox USA Inc. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox USA Inc.
Registered office	800 W. El Camino Real Suite 180, Mountain View CA 94040, United States
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Shanghai Ltd. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Shanghai Ldt.
Registered office	Unit 05-129 Level 5, No. 482, 488, 492, 518 Xinjiang Road, Jingan District, Shanghai Municipality, China
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox AS [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox AS
Registered office	Professor Olav Hanssens vei 7A, 4021 Stavanger, Norway
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox ApS [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox ApS
Registered office	Rådhuspladsen 16, 1550 København, Denmark
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox Norway AS
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox AB [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox AB
Registered office	Kistagången 12, 164 40 Kista, Sweden
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox Norway AS
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Oy [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Oy
Registered office	PL 747, 00101 Helsinki, Finland
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox Norway AS
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Electromaps, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	Electromaps, S.L.U.
Registered office	Calle Foc 68, 08038, Barcelona, Spain
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Coil, Inc [Member]
Disclosure of subsidiaries [line items]
Company name	Coil, Inc.
Registered office	1307 Hayes Street Suite 5San Francisco, CA 94117 US
Activity	EV Charge installer
Company holding investment	Wallbox USA, Inc.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
AR Electronics Solutions, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	AR Electronics Solutions, S.L.U.
Registered office	Calle Foc 68, 08038, Barcelona, Spain
Activity	Manufacture of Electronical components
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Australia PTY, Ltd [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Australia PTY, Ltd
Registered office	152 Elizabeth Street - Level 4 - Melbourne VIC 3000
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
WBX Chargers Portugal, Unipessoal Lda [Member]
Disclosure of subsidiaries [line items]
Company name	WBX Chargers Portugal, Unipessoal Lda
Registered office	Edifício Scala, Rua de Vilar, 235, 2.o andarPorto Concelho: Porto Freguesia: Lordelo do Ouro e Massarelos4050 626 Porto
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Belgium BV [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Belgium BV
Registered office	1831 Diegem, Pegasuslaan 5, Belgium
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
ABL Gmbh [Member]
Disclosure of subsidiaries [line items]
Company name	ABL Gmbh
Registered office	Albert-Büttner-Straße 11,91207 Lauf / Pegnitz, Deutschland
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	75%	100%
Consolidation method	Fully consolidated
ABL Morocco S A [Member]
Disclosure of subsidiaries [line items]
Company name	ABL Morocco S.A.
Registered office	Lot 2, Ilot 72Tanger 90100, Morocco
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	ABL Gmbh
% Equity interest	99%	99%
Consolidation method	Fully consolidated
ABL Nederland B.V. [Member]
Disclosure of subsidiaries [line items]
Company name	ABL Nederland B.V.
Registered office	Meander 2516825 MC Arnhem, Netherlands
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	ABL Gmbh
% Equity interest	100%	100%
Consolidation method	Fully consolidated
ABL (Shangai) Co. Ltd [Member]
Disclosure of subsidiaries [line items]
Company name	ABL (Shangai) Co. Ltd
Registered office	Yuandong Building, No. 1101 Pudong South Road,200120 Shanghai, China
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	ABL Gmbh
% Equity interest	100%	100%
Consolidation method	Fully consolidated