36913835 2024-07-01 2025-06-30 36913835 2024-07-01 2025-06-30 1 36913835 2024-07-01 2025-06-30 1 36913835 2024-07-01 2025-06-30 2 36913835 2024-07-01 2025-06-30 3 36913835 2024-07-01 2025-06-30 1 36913835 2023-07-01 2024-06-30 36913835 2025-06-30 36913835 2024-06-30 36913835 2024-06-30 fsa:ContributedCapitalMember 36913835 2024-06-30 fsa:ReserveForDevelopmentExpenditureMember 36913835 2024-06-30 fsa:RetainedEarningsMember 36913835 2024-07-01 2025-06-30 fsa:ReserveForDevelopmentExpenditureMember 36913835 2024-07-01 2025-06-30 fsa:RetainedEarningsMember 36913835 2025-06-30 fsa:ContributedCapitalMember 36913835 2025-06-30 fsa:ReserveForDevelopmentExpenditureMember 36913835 2025-06-30 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Annual report 2025-11-06 Rolf Carlsen The Board of Directors and the Executive Board have today considered and approved the annual report of BIMGenetic ApS for the financial year 01.07.2024 - 30.06.2025. The annual report is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 30.06.2025and of the results of its operations for the financial year 01.07.2024 - 30.06.2025. We believe that the management commentary contains a fair review of the affairs and conditions referred to therein. We consider the preconditions for not auditing the financial statements for the financial year 01.07.2024 - 30.06.2025 to be complied with. We recommend the annual report for adoption at the Annual General Meeting. Søborg Rolf Carlsen Jørgen Vilhelm Løvenørn Bardenfleth Rolf Carlsen Michael Gauguin Houghton-Larsen To Management of BIMGenetic ApS We have compiled the financial statements of BIMGenetic ApS for the financial year 01.07.2024 - 30.06.2025based on the Entity’s bookkeeping records and other information Management has ​provided. ​​ ​​These financial statements comprise the income statement, balance sheet, statement of changes in equity, notes and a summary of significant accounting policies. ​​ ​​We performed this compilation engagement in accordance with ISRS 4410, Compilation Engagements. ​​ ​​We have applied our expertise in accounting and financial reporting to assist Management in the preparation ​​and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Public Accountants Act and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, objectivity, professional competence and due care. ​​These financial statements and the accuracy and completeness of the information used to compile the financial ​​statements are Management’s responsibility. ​​Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy ​​or completeness of the disclosures Management provided to us to compile these financial statements. ​Accordingly, we do not express an audit opinion or a review conclusion about whether the financial statements ​​have been prepared in accordance with the Danish Financial Statements Act. Copenhagen Deloitte Statsautoriseret Revisionspartnerselskab 33963556 René Winther Pedersen State Authorised Public Accountant mne34173 Primary activitiesThe principal activities comprise software operations with sale and development of own software for ​construction and industry. Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. Treasury sharesNumber​​Nominal ​value​DKKRecorded par value​DKKShare of contributed capital​%​Employee share scheme 2502502500.43Investments disposed of2502502500.43Treasury shares 2,6252,6252,6254.53Holding of treasury shares​2,6252,6252,6254.53The company has disposed treasury shares to existing capital owners by employee share scheme. The company has disposed treasury shares to existing capital owners by employee share scheme. 5355599 4337374 3952162 2539543 1261409 1034120 142028 763711 45801 23467 116989 424238 70840 362940 -4730 42599 75570 320341 75570 320341 75570 320341 6965508 6557575 7750000 8250000 0 0 14715508 14807575 14715508 14807575 74397 91953 893710 436823 15822 0 983929 528776 3123305 2907680 4107234 3436456 18822742 18244031 58000 58000 5433094 5114907 6591458 6834075 12082552 12006982 3224187 3062178 3224187 3062178 12044 0 12044 0 51506 28111 117210 91672 2178535 2249795 1156708 805293 3503959 3174871 3516003 3174871 18822742 18244031 58000 5114907 6834075 12006982 318187 -318187 0 75570 75570 58000 5433094 6591458 12082552 1 Staff costs2024/25​DKK2023/24​DKKWages and salaries3,708,9742,438,399Pension costs209,18582,240Other social security costs34,00318,9043,952,1622,539,543Average number of full-time employees53 5 3 2 Other financial income ​2024/25​DKK2023/24​DKKOther interest income44,69323,467Exchange rate adjustments1,108045,80123,467 3 Other financial expenses2024/25​DKK2023/24​DKKFinancial expenses from group enterprises103,74074,795Other interest expenses0338,962Exchange rate adjustments13,249481Other financial expenses010,000116,989424,238 4 Tax on profit/loss for the year2024/25​DKK2023/24​DKKCurrent tax12,0440Change in deferred tax162,009324,584Refund in joint taxation arrangement(178,783)(281,985)(4,730)42,599 5 Intangible assetsCompleted development projects​DKKAcquired intangible assets​DKKDevelopment projects in progress​DKKCost beginning of year7,438,68910,000,0000Transfers1,169,3420(1,169,342)Additions001,169,342Cost end of year8,608,03110,000,0000Amortisation and impairment losses beginning of year(881,114)(1,750,000)0Amortisation for the year(761,409)(500,000)0Amortisation and impairment losses end of year(1,642,523)(2,250,000)0Carrying amount end of year6,965,5087,750,0000 6 Development projectsDuring the year, the Company has further developed software for the daily operation and for the purpose of executing different processes and as a consequence hereof providing a financial benefit. The development work is expected to stretch over a longer period in step with the technological development. 7 Non-current liabilities other than provisionsDue after more than 12 months​2024/25​DKKIncome tax payable12,04412,044 8 Contingent liabilitiesThe Entity has an obligation to buy the shares from employee shareholders, which price depends on the scenario​in which the employee shareholder resigns in the Entity. If the employee resign as a "good leaver", the Entity will have to pay shareholder's share of the equity reduced by dividend. However, the price cannot exceed retained earnings. On the balance sheet date, 2,37 % of the shareholders were employee shareholders.​​The Entity participates in a Danish joint taxation arrangement where CN3 Group ApSserves as the administration​company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is therefore secondarily liable for income taxes etc. for the jointly taxed entities, which is limited to the equity interest by which the entity participates in the Group, and also secondarily liable for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic ​benefits will flow to the Entity, and the value of the asset can be measured reliably. ​​Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a ​result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the ​value of the liability can be measured reliably. ​​On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial ​recognition is effected as described below for each financial statement item. ​​Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm ​or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and ​measurement. ​​Income is recognised in the income statement when earned, whereas costs are recognised by the amounts ​attributable to this financial year. Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect at the payment date, or the rate at the balance sheet date, are recognised in the income statement as financial income or financial expenses. Intangible assets and other non-monetary assets that have been purchased in foreign currencies are translated using historical rates. Gross profit or lossGross profit or loss comprises revenue, own work capitalised, other operating income, cost of sales and external expenses. RevenueRevenue from the sale of services is recognised in the income statement when delivery is made to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed.​​Sale of software services have been accrued to cover the period up to the end of the financial year. Own work capitalisedOwn work capitalised comprises staff costs and other costs incurred in the financial year and recognised in ​cost for proprietary intangible assets. Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary ​activities, including profit from salary refunds. Cost of salesCost of sales comprises expenses consumed in the financial year measured at cost, related directly to the revenue. Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including expenses for ​premises, stationery and office supplies, marketing costs, etc. Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc . for entity staff. Depreciation, amortisation and impairment lossesDepreciation, amortisation and impairment losses relating to intangible assets comprise depreciation, amortisation and impairment losses for the financial year, and gains and losses from the sale of intangible assets. Other financial incomeOther financial income comprises interest income, including interest income on receivables from group enterprises, payables and transactions in foreign currencies, amortisation of financial assets etc. Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises, payables and transactions in foreign currencies, amortisation of financial liabilities etc. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity.The Entity is jointly taxed with all Danish group enterprises. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Intellectual property rights etc.Intellectual property rights etc. comprise development projects completed and in progress with related intellectual property rights and acquired intellectual property rights.Development projects on clearly defined and identifiable products and processes, for which the technical rate ​of utilisation, adequate resources and a potential future market or development opportunity in the enterprise ​can be established, and where the intention is to manufacture, market or apply the product or process in question, are recognised as intangible assets. Other development costs are recognised as costs in the income ​statement as incurred. When recognising development projects as intangible assets, an amount equalling ​the costs incurred less deferred tax is taken to equity in the reserve for development costs that is reduced ​as the development projects are amortised and written down.​​ ​​The cost of development projects comprises costs such as salaries and amortisation that are directly and ​indirectly attributable to the development projects.​​Completed development projects are amortised on a straight-line basis using their estimated useful lives ​which are determined based on a specific assessment of each development project. If the useful life cannot ​be estimated reliably, it is fixed at 10 years. For development projects protected by intellectual property rights, the maximum period of amortisation is the remaining duration of the relevant rights. The amortisation periods used are 3-10 years. Intellectual property rights acquired are amortised by the straight-line method over the useful life, which is assessed to be 20 years. The amortisation period has been performed based on an assessment of the acquired company's market position and earnings profile as well as sector-related matters.​ ​Intellectual property rights etc. are written down to the lower of recoverable amount and carrying amount. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at ​cost. CashCash comprises bank deposits. Treasury sharesAcquisition and selling prices and dividends for treasury shares are classified directly as equity in retained ​earnings. Gains and losses on sale are not recognised in the income statement. Deferred taxDeferred tax is recognised on all temporary differences between the carrying amount and the tax-based value of assets and liabilities, for which the tax-based value is calculated based on the planned use of each asset.​However, no deferred tax is recognised for amortisation of goodwill disallowed for tax purposes and temporary differences arising at the date of acquisition that do not result from a business combination and that do not have any effect on profit or loss or on taxable income. ​​Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at ​their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets.​​Deferred tax relating to retaxation of previously deducted losses in foreign subsidiaries is recognised on the ​basis of an actual assessment of the purpose of each subsidiary. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. Tax receivable or payableCurrent tax receivable or payable is recognised in the balance sheet, stated as tax computed on this year's ​taxable income, adjusted for prepaid tax. true 2025-11-06 2025-11-06 true 2023-07-01 2024-06-30 København S 2300 6 Weidekampsgade Gladsaxe Søborg 2860 Regnskabsklasse B Andre erklæringer uden sikkerhed 2025-06-30 2024-07-01 38 Telefonvej BIMGenetic ApS 36913835 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab