Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2025

Financial Instruments [Abstract]

Schedule of Financial Assets and Financial Liabilities

The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “Financial Instruments” (“IFRS 9”):

		December 31,
		2025				2024
Financial assets:
Cash, cash equivalents and restricted deposits		$	4,611			$	1,560
Current maturities of long-term loan			451				-
Other receivables			97				449
Related parties			15				4,239

Total financial assets at amortized cost			5,174				6,248

Investments in financial assets at fair value			997				871

Financial liabilities:

Credit from others			85				75
Loans			356				-
Lease liability			10				48

Total financial and lease liabilities		$	451			$	123

Schedule of Company's Financial Instruments

The following table presents the Level 1-3 financial instruments as of December 31, 2025, and 2024:

		Carrying amount				Fair Value
		December 31,				December 31, 2025
		2025				Level 1				Level 2				Level 3
Investments in short-term financial assets		$	-			$	-			$	-			$	-
Investments in financial assets		$	997			$	997			$	-			$	-
Current maturities of long-term loan (see note 8c)		$	451			$	-			$	-			$	451

		Carrying amount				Fair Value
		December 31,				December 31, 2024
		2024				Level 1				Level 2				Level 3
Investments in short-term financial assets		$	517			$	517			$	-			$	-
Investments in financial assets		$	354			$	354			$	-			$	-
Loans to a related party (see note 8c)		$	4,224			$	-			$	-			$	4,224

Schedule of Contractual Maturities of Financial Liabilities

Below is an analysis of contractual maturities of financial liabilities, including estimated interest payments and the effect of discounting, as at December 31, 2025 and 2024:

		Carrying Amount				Contractual Cash flow				1 year				2-5 years
December 31, 2025
Accounts payable			783				783				783				-
Other payables			270				270				270				-
Related parties			726				726				504				222
Current maturities of long-term loans			356				356				356				-
Accrued legal contingency			340				340				340				-
			2,475				2,475				2,253				222

		Carrying Amount				Contractual Cash flow				1 year				2-5 years
December 31, 2024
Accounts payable			816				816				816				-
Other payables			242				242				242				-
Lease liability			9				9				-				9
Accrued legal contingency			341				341				341				-
			1,408				1,408				1,399				9

Schedule of Financial Instruments

The table below presents the change in the Company’s financial instruments as of December 31, 2025:

		Fair value measurements using input type
		Level 1				Level 2				Level 3				Total
Balance as of January 1, 2025			871				-				4,224				5,095
Loan to related party											2,000				2,000
Interest on loan											200				200
Impairment of loan			-				-				(5,973	)			(5,973	)
Change in fair value			126				-				-				126
Balance as of December 31, 2025			997				-				451				1,448