32343783 2025-01-01 2025-12-31 32343783 2025-01-01 2025-12-31 1 32343783 2025-01-01 2025-12-31 1 32343783 2025-01-01 2025-12-31 2 32343783 2025-01-01 2025-12-31 3 32343783 2025-01-01 2025-12-31 1 32343783 2024-01-01 2024-12-31 32343783 2025-12-31 32343783 2024-12-31 32343783 2025-01-01 d:ContributedCapitalMember 32343783 2025-01-01 d:RetainedEarningsMember 32343783 2025-01-01 d:ProposedDividendRecognisedInEquityMember 32343783 2025-01-01 2025-12-31 d:ProposedDividendRecognisedInEquityMember 32343783 2025-01-01 2025-12-31 d:RetainedEarningsMember 32343783 2025-12-31 d:ContributedCapitalMember 32343783 2025-12-31 d:RetainedEarningsMember 32343783 2025-12-31 d:ProposedDividendRecognisedInEquityMember iso4217:DKK xbrli:pure Njalsgade 72C, 6. th 2024-01-01 2025-12-31 CaseWare-FSR 2300 København S false 2025-01-01 Revisionspåtegning false Årsrapport 26113156 AMESTO ACCOUNTHOUSE A/S 2024-12-31 Michael Gram Rønnow Regnskabsklasse B false true 2026-03-10 false false Annual report The Board of Directors and executive board have today discussed and approved the annual report of SALES SUPPORT DENMARK 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. Management recommends that the annual report should be approved by the company in general meeting. Michael Gram Rønnow Director Niklas Lars-Erik Eriksson chairman Johan Magnus von Schoultz Bengt Edvard Björkenheim To the shareholder of SALES SUPPORT DENMARK ApS Opinion We have audited the financial statements of SALES SUPPORT DENMARK ApS for the financial year 1 January - 31 December 2025, which comprise income statement, balance sheet, statement of changes in equi­ty and notes, including summary of significant accounting policies. The financial statements are prepared under 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 in accordance with the Danish Financial Statements Act. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor's responsibilities for the audit of the financial statements” section of our report. We are independent of the company in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management is responsible for the preparation of financial statements, that give a true and fair view in accordance with the Danish Financial Statements Act and for such internal control as management determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error.In preparing the financial statements, management is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless management either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.Conclude on the appropriateness of management's use of the going concern basis of accounting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.Evaluate the overall presentation, structure and contents of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Copenhagen 2026-03-10 Grant Thornton Sebastian Frøkjær-Lorendsen State Authorised Public Accountant mne51495 SALES SUPPORT DENMARK ApS Rahbeks Alle  21 1801  Frederiksberg C 32343783 Frederiksberg 34209936 Lautrupsgade 11 2100 København Ø 20869127 17149865 20451258 16750300 121685 269175 157399 140945 382155 527795 178447 114509 203708 413286 2000000 2000000 -1796292 -1586714 6052948 5808938 320457 435283 184651 347742 0 208800 706787 0 345008 350654 7609851 7151417 6281151 10102071 13891002 17253488 13891002 17253488 50000 50000 3459074 5255366 2000000 2000000 5509074 7305366 1463899 3312931 1206450 2728039 581021 145630 416218 210557 387016 0 4327324 3550965 8381928 9948122 8381928 9948122 13891002 17253488 50000 5255366 2000000 -2000000 -1796292 2000000 50000 3459074 2000000 The annual report of SALES SUPPORT DENMARK ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises.The accounting policies are unchanged from last year, and the annual report 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’.Receivables and payables and other monetary items denominated in foreign currencies are translated at the exchange rates at the balance sheet date. The difference between the exchange rates at the balance sheet date and the date at which the receivable or payable arose or was recognised in the latest financial statements is recognised in the income statement as financial income or financial expenses. Fixed assets acquired in foreign currencies are translated at the exchange rate at the transaction date. 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 and other external expenses. The enterprise will be applying IAS 18 as its basis of interpretation for the recognition of revenue.Revenue comprises the value of services provided during the year, including outlay for customers less VAT and price concessions directly associated with the sale.Revenue is recognised in the income statement on the completion of sales. This is generally considered to be the case when:-   The service has been provided before the end of the financial year -   A binding sales agreement exists  -   The sales price has been determined -   Payments have been received or is anticipated with reasonable degree of certainty.This ensures that recognition does not take place until the total income and costs and stage of completion at the reporting date can be reliably validated and it seems probable that the economic benefits, including payments, will flow to the enterprise. 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.The company acts as management company for all jointly taxed entities and, in its capacity as such, pays all income taxes to the Danish tax authorities.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. Receivables are measured at amortised cost, which usually corresponds to nominal value.In order to meet expected losses, impairment takes place at the net realisable value. The company has chosen to use IAS 39 as a basis for interpretation when recognising impairment of financial assets, which means that impairments must be made to offset losses where an objective indication is deemed to have occurred that an account receivable or a portfolio of accounts receivable is impaired. If an objective indication shows that an individual account receivable has been impaired, an impairment takes place at individual level. Prepayments recognised under 'Current assets' comprises expenses incurred concerning subsequent financial years. 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. As management company, SALES SUPPORT DENMARK ApS is liable for payment of the groups' corporate income taxes to the tax authorities.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 recognized in the statement of financial position as “Joint taxation contributions receivable” and “Income tax payable to group enterprises”. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. Deferred income recognised under liabilities comprises payments received or due from customers, concerning income in subsequent financial years. The Company's principal activity is to offer sales and marketing services to both national and international manufacturers of brand products for the Danish retail, food service, and pharmacy market. The Company's Income Statement of the financial year 1 January 2025 - 31 December 2025 shows a profit of DKK 203.708 and the Balance Sheet at 31 December 2025 a balance sheet total of DKK 13.891.002 and an equity of DKK 5.509.074. After the balance sheet date, as a consequence of continued unprofitability in the Company’s sister company, the company’s owner intends to perform a merger between Sales Support Denmark ApS and its sister company In-Store Marketing Denmark ApS.   Apart from the above, no material events have occurred subsequent to the balance sheet date, which could significantly affect the Company’s financial position. 18765420 15305588 1472787 1202240 213051 242472 20451258 16750300 35 31 120560 261875 1125 7300 121685 269175 43720 40956 113679 99989 157399 140945 178447 0 0 -24334 0 24334 0 114509                                                                                                                            DKK in thousands Lease liability                                                                                                                 6.075 Total contractual obligations                                                                                      6.075   Total contingent liabilities                                                                                                   0   Total contractual obligations and contingent liabilities                                         6.075     Lease liabilities The company has a rental commitment totaling DKK 126.000. The contract can be terminated with 3 months’ notice. A bank guarantee for the corresponding amount has been made.   Additionally, the company has entered operational leases with an annual lease payment of DKK 2.501.775. The leases have 48 months to maturity and total outstanding lease payments total DKK 5.949.284.Joint taxation   The group’s Danish companies are jointly and severally liable for tax on the group’s jointly taxed income.