| Summary of transactions between related parties |
35.1. Transactions with related parties
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| (in €‘000) |
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Relationship |
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2022 |
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2021 |
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2020 |
| Madeleine Charging B.V. |
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Immediate
parent entity |
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| Interest expenses on shareholder loans |
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1,743 |
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8,162 |
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7,530 |
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| Management fee |
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— |
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— |
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25 |
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| Reimbursement of advisory fees |
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953 |
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1,868 |
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1,400 |
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| Reimbursement of marketing expenses |
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— |
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— |
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1,568 |
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| Share-based payment expenses |
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74,001 |
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291,837 |
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7,100 |
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| Mega-E Group (Mega-E Charging B.V. and its subsidiaries) |
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Other related party |
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| Revenue from contracts with related party |
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1,066 |
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23,974 |
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10,702 |
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| EV Cars |
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Other related party |
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| Revenue from contracts with related party |
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51,424 |
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24,566 |
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— |
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| Voltalis |
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Other related party |
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| Revenue from contracts with related party |
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2,268 |
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— |
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— |
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| Fair value losses on pref. shares derivatives and net loss on sale of pref. shares derivatives |
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69 |
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— |
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— |
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| Executive Board Member |
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Key management |
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| Other payments |
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4,740 |
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35.2. Balances with related parties
At December 31, 2022 and 2021, the Group held the following balances with related parties:
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| (in €‘000) |
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Relationship |
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December 31,
2022 |
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December 31,
2021 |
| Madeleine Charging B.V. |
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Immediate
parent entity |
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| Shareholder loans |
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— |
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(100,193) |
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| Current receivables/(payable) from related party |
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— |
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106 |
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| Trade payable to related party |
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— |
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(140) |
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| Opera Charging B.V. |
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Parent entity and ultimate holding company |
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| Current receivables from related party |
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— |
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37 |
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| Mega-E Group (Mega-E Charging B.V. and its subsidiaries) |
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Other related party |
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| Trade receivables from related party |
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— |
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26,449 |
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| Trade payable to related party |
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— |
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(1,599) |
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| Contract assets with related party |
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— |
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277 |
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| Contract liabilities with related party |
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— |
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(2,291) |
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| Other current receivables from related party |
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— |
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3 |
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| EV Cars |
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Other related party |
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| Contract assets with related party |
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1,512 |
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237 |
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| Contract liabilities with related party |
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(5,721) |
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(17,997) |
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| Trade receivables from related party |
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11,367 |
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— |
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| Trade payable to related party |
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(51) |
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— |
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| Meridiam EM |
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Other related party |
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| Purchase option derivative |
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— |
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27,200 |
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| Voltalis |
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Other related party |
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| Current receivables from related party |
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187 |
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— |
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The balances with Mega-E as at December 31, 2021 are considered related-party balances. The Group obtained control of Mega-E as of March 16, 2022. The balances as at December 31, 2022 are therefore considered to be intra-group balances and have been eliminated in these consolidated financial statements.
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| Summary of information about key management personnel |
The following remuneration of key management personnel was recognized as an expense in the consolidated statement of profit or loss for the years ended December 31, 2022, 2021 and 2020:
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| (in €‘000) |
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2022 |
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2021 |
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2020 |
| Short-term employee benefits |
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5,262 |
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1,086 |
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1,675 |
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| Termination benefits |
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— |
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— |
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283 |
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| Share-based payments |
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41,230 |
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89,636 |
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2,450 |
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| Total |
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46,492
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90,722
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4,408
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