Company: SLMT
Filing Date: 2025-05-28
Form Type: 20-F/A
Source: 0001213900-25-048029
Chunk: 67

Company: Brera Holdings PLC
Filing Date: 2025-05-28
Form: 20-F/A
Chunk 67
---
 | December 31, 
         2023 |
|:------------------------------|:----|:----|-------------:|:----|:----|-------------:|
|                               |     | EUR |              |     | EUR |              |
| Deposits – outside parties    |     |     |       24,905 |     |     |        3,813 |
| Prepayments – outside parties |     |     |       23,864 |     |     |       67,909 |
|                               |     |     |       48,769 |     |     |       71,722 |

Prepayments consist mainly of yearly registration
fees to professional leagues and legal and professional deposits.

F-33

Note 13 –Trade and Other Payables

Trade and other payables consist of the following:

|                                                |     |     | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:-----------------------------------------------|:----|:----|-------------:|:----|:----|-------------:|
|                                                |     | EUR |              |     | EUR |              |
| Current:                                       |     |     |              |     |     |              |
| Trade and other payables – non-related parties |     |     |    3,178,651 |     |     |    3,485,774 |
| Trade and other payables – related parties     |     |     |      260,004 |     |     |      181,507 |
| Subtotal                                       |     |     |    3,438,655 |     |     |    3,667,281 |
| Non-current:                                   |     |     |              |     |     |              |
| Trade and other payables – non-related parties |     |     |    1,196,039 |     |     |            - |
| Trade and other payables – related parties     |     |     |            - |     |     |          763 |
| Subtotal                                       |     |     |    1,196,039 |     |     |          763 |
| Total                                          |     |     |    4,634,694 |     |     |    3,668,044 |

Trade payables mainly represent amounts due to
vendors, including independent third party and related parties, who delivered the consultancy services. Other payables mainly represent
accruals