29806063 2025-01-01 2025-12-31 29806063 2025-01-01 2025-12-31 1 29806063 2025-01-01 2025-12-31 1 29806063 2025-01-01 2025-12-31 2 29806063 2025-01-01 2025-12-31 3 29806063 2024-01-01 2024-12-31 29806063 2025-12-31 29806063 2024-12-31 29806063 2025-01-01 d:ContributedCapitalMember 29806063 2025-01-01 d:RetainedEarningsMember 29806063 2025-01-01 d:ProposedDividendRecognisedInEquityMember 29806063 2025-01-01 2025-12-31 d:ProposedDividendRecognisedInEquityMember 29806063 2025-01-01 2025-12-31 d:RetainedEarningsMember 29806063 2025-12-31 d:ContributedCapitalMember 29806063 2025-12-31 d:RetainedEarningsMember 29806063 2025-12-31 d:ProposedDividendRecognisedInEquityMember iso4217:DKK xbrli:pure 2024-01-01 Thomas Herschend 2300 København S Ingen bistand Njalsgade 72C, 6. th Årsrapport 2026-03-06 26113156 false AMESTO ACCOUNTHOUSE A/S 2025-01-01 2025-12-31 2024-12-31 Regnskabsklasse B false CaseWare-FSR Annual report The Board of Directors and executive board have today discussed and approved the annual report of Gradient Benchmark ApS for the financial year 1 January - 31 December 2025. The annual report is prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the company's financial position at 31 December 2025 and of the results of the company's operations for the financial year 1 January - 31 December 2025. The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met. Management recommends that the annual report should be approved by the company in general meeting. Thomas Herschend Director Niklas Lars-Erik Eriksson chairman Johan Magnus von Schoultz Mats Georg Hedlund Gradient Benchmark ApS Landagervej  1 3200  Helsinge 29806063 Gribskov 1289588 1141017 1146852 1030039 142736 110978 43345 120050 82821 26 103260 231002 22770 50512 80490 180490 500000 1000000 -419510 -819510 9000 9000 9000 9000 9000 9000 0 272214 188 17000 29834 0 30022 289214 2953191 3981645 2983213 4270859 2992213 4279859 125000 125000 297531 717041 500000 1000000 922531 1842041 38510 99031 1850270 2133766 0 18512 13705 0 167197 186509 2069682 2437818 2069682 2437818 2992213 4279859 125000 717041 1000000 -1000000 -419510 500000 125000 297531 500000 The annual report of Gradient Benchmark ApS for 2025 has been prepared in accordance with the provisions of the Danish Financial Statements Act ap­plying to en­ter­pri­ses of re­por­ting class B and the Ac­coun­ting Stan­dard on small en­ter­pri­ses.The accounting policies applied are consistent with those of last year.The annual report for 2025 is pre­sen­ted in DKK On initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised in the income statement as financial income or financial expenses. If foreign currency instruments are considered cash flow hedges, any unrealised value adjustments are taken directly to a fair value reserve under ‘Equity’. In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses. Revenue is measured at the fair value of the agreed consideration, excluding VAT and other indirect taxes. Revenue is net of all types of discounts granted. Other external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees. Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses, financial expenses relating to finance leases, realised and unrealised capital/exchange gains and losses on securities, liabilities and foreign currency transactions, amortisation of financial assets and liabilities and surcharges and allowances under the Danish Tax Prepayment Scheme, etc. The company is subject to the Danish rules on compulsory joint taxation of the Group's Danish subsidiaries. Subsidiaries participate in the joint taxation arrangement from the time when they are included in the consolidated financial statements and until the time when they withdraw from the consolidation.The company is subject to the Danish rules on compulsory joint taxation.On payment of joint taxation contributions, the current Danish income tax is allocated between the jointly taxed entities in proportion to their taxable income. Entities with tax losses receive joint taxation contributions from entities that have been able to use tax losses to reduce their own taxable profits.Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity. Items of  plant and machinery and fixtures and fittings, tools and equipment are measured at cost less accumulated depreciation and impairment losses.The depreciable amount is cost less the expected residual value at the end of the useful life.Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use. The cost of self-constructed assets comprises direct and indirect costs of materials, components, sub-suppliers and wages.Straight-line depreciation is provided on the basis of the following estimated useful lives of the assets:Assets costing less than DKK 34.400 are expensed in the year of acquisition. Receivables are measured at amortised cost. Cash and cash equivalents comprise cash and deposits at banks. DividendsProposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders. Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account.The company and all its Danish group entities are taxed on a joint basis. The current income tax charge is allocated between the jointly taxed entities relative to their taxable income. Tax losses are allocated based on the full absorption method. The jointly taxed entities are eligible for the Danish Tax Prepayment Scheme.Joint taxation contributions payable and receivable are recognised in the balance sheet as 'Joint taxation contributions receivable' or 'Joint taxation contributions payable'.Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. The company's purpose is sale of market analyzes and consulting services within retail business. The Company's Income Statement of the financial year 1 January 2025 - 31 December 2025 shows a profit of DKK 80.490 and the Balance Sheet at 31 December 2025 a balance sheet total of DKK 2.992.213 and an equity of DKK 922.531. No events have occurred after the balance sheet date which could significantly affect the Company’s financial position. 1141000 1023749 5852 6290 1146852 1030039 1 1 43345 89194 0 2514 0 28342 43345 120050 22770 50512 Rent and lease liabilitiesOperating lease liabilities. Total future lease payments:Within 1 year94.200141.235Between 1 and 5 years173.90020.294268.100161.529 Joint Taxation The group’s Danish companies are jointly and severally liable for tax on the group’s jointly taxed income.