20461934 2025-01-01 2025-12-31 20461934 2025-01-01 2025-12-31 2 20461934 2025-01-01 2025-12-31 0 20461934 2024-01-01 2024-12-31 0 20461934 2002-01-01 2002-12-31 0 20461934 2001-01-01 2001-12-31 0 20461934 2000-01-01 2000-12-31 0 20461934 2025-01-01 2025-12-31 1 20461934 2025-01-01 2025-12-31 1 20461934 2025-01-01 2025-12-31 2 20461934 2025-01-01 2025-12-31 3 20461934 2025-01-01 2025-12-31 4 20461934 2025-01-01 2025-12-31 5 20461934 2025-01-01 2025-12-31 1 20461934 2002-01-01 2002-12-31 20461934 2001-01-01 2001-12-31 20461934 2000-01-01 2000-12-31 20461934 2024-01-01 2024-12-31 20461934 2002-12-31 20461934 2001-12-31 20461934 2000-12-31 20461934 2025-12-31 20461934 2024-12-31 20461934 2025-01-01 d:ContributedCapitalMember 20461934 2025-01-01 d:ReserveForDevelopmentExpenditureMember 20461934 2025-01-01 d:RetainedEarningsMember 20461934 2025-01-01 d:ProposedDividendRecognisedInEquityMember 20461934 2025-01-01 2025-12-31 d:ProposedDividendRecognisedInEquityMember 20461934 2025-01-01 2025-12-31 d:ReserveForDevelopmentExpenditureMember 20461934 2025-01-01 2025-12-31 d:RetainedEarningsMember 20461934 2025-12-31 d:ContributedCapitalMember 20461934 2025-12-31 d:ReserveForDevelopmentExpenditureMember 20461934 2025-12-31 d:RetainedEarningsMember 20461934 2025-12-31 d:ProposedDividendRecognisedInEquityMember 20461934 2025-01-01 20461934 2024-01-01 20461934 2025-01-01 d:CompletedDevelopmentProjectsMember 20461934 2025-01-01 d:GoodwillMember 20461934 2025-01-01 d:DevelopmentProjectsInProgressMember 20461934 2025-01-01 2025-12-31 d:CompletedDevelopmentProjectsMember 20461934 2025-01-01 2025-12-31 d:GoodwillMember 20461934 2025-01-01 2025-12-31 d:DevelopmentProjectsInProgressMember 20461934 2025-12-31 d:CompletedDevelopmentProjectsMember 20461934 2025-12-31 d:GoodwillMember 20461934 2025-12-31 d:DevelopmentProjectsInProgressMember 20461934 2025-01-01 d:LandAndBuildingsMember 20461934 2025-01-01 d:PlantAndMachineryMember 20461934 2025-01-01 d:FixturesFittingsToolsAndEquipmentMember 20461934 2025-01-01 d:PropertyPlantAndEquipmentInProgressAndPrepaymentsForPropertyPlantAndEquipmentMember 20461934 2025-01-01 2025-12-31 d:LandAndBuildingsMember 20461934 2025-01-01 2025-12-31 d:PlantAndMachineryMember 20461934 2025-01-01 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember 20461934 2025-01-01 2025-12-31 d:PropertyPlantAndEquipmentInProgressAndPrepaymentsForPropertyPlantAndEquipmentMember 20461934 2025-12-31 d:LandAndBuildingsMember 20461934 2025-12-31 d:PlantAndMachineryMember 20461934 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember 20461934 2025-12-31 d:PropertyPlantAndEquipmentInProgressAndPrepaymentsForPropertyPlantAndEquipmentMember 20461934 2025-12-31 d:LandAndBuildingsMember d:LeasedAssetsMember 20461934 2025-12-31 d:PlantAndMachineryMember d:LeasedAssetsMember 20461934 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember d:LeasedAssetsMember 20461934 2025-01-01 d:OtherInvestmentsMember 20461934 2025-01-01 d:OtherReceivablesMember 20461934 2025-01-01 2025-12-31 d:OtherInvestmentsMember 20461934 2025-01-01 2025-12-31 d:OtherReceivablesMember 20461934 2025-12-31 d:OtherInvestmentsMember 20461934 2025-12-31 d:OtherReceivablesMember 20461934 2025-12-31 1 20461934 2025-12-31 d:LongtermMortgageLoansMember 20461934 2024-12-31 d:LongtermMortgageLoansMember 20461934 2025-12-31 d:LongtermLeaseCommitmentsMember 20461934 2024-12-31 d:LongtermLeaseCommitmentsMember iso4217:DKK xbrli:pure xbrli:shares false Byleddet 12 CaseWare-FSR false false false 2024-01-01 PricewaterhouseCoopers Anna Therese Christina Wilson 33771231 36074981 Boreco 4000 Roskilde 2025-01-01 2025-12-31 2024-12-31 Regnskabsklasse C, mellemstor virksomhed 2026-04-20 Revisionspåtegning false false Pengestrømme Årets forskydning i likvider Pengestrømme Årets forskydning i likvider Pengestrømme Årets forskydning i likvider Pengestrømme Årets forskydning i likvider Pengestrømme Årets forskydning i likvider Årsrapport Bestyrelsen og direktionen har dags da­to be­hand­let og god­kendt års­rap­por­ten for regn­skabs­året 1. januar - 31. december 2025 for Ropox A/S. The supervisory board and executive board have today discussed and approved the annual report of Ropox A/S for the financial year 1 January - 31 December 2025. Års­rap­por­ten af­læg­ges i ov­er­ens­stem­mel­se med års­regn­skabs­lov­en. The annual report is prepared in accordance with the Danish Financial Statements Act. Det er vo­res op­fat­tel­se, at års­regn­ska­bet gi­ver et ret­vi­sen­de bil­lede af sel­ska­bets ak­ti­ver, pas­si­ver og fi­nan­si­el­le stil­ling pr. 31. december 2025 og re­sul­ta­tet af sel­ska­bets ak­ti­vi­te­ter samt af sel­ska­bets pen­ge­strøm­me for regn­skabs­året 1. januar - 31. december 2025. 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 and cash flows for the financial year 1 January - 31 December 2025. Le­del­ses­be­ret­ning­en in­de­hol­der ef­ter vo­res op­fat­tel­se en ret­vi­sen­de re­de­gø­rel­se for de for­hold, be­ret­ning­en om­hand­ler. In our opinion, management's review includes a fair review of the matters dealt with in the management's review. Års­rap­por­ten ind­stil­les til ge­ne­ral­for­sam­ling­ens god­ken­del­se. Management recommends that the annual report should be approved by the company in general meeting. Nils Erik Bundgaard Anna Therese Christina Wilson formand Nils Erik Bundgaard Marcus Bjurman Mika Olavi Purhonen Tom Nichlas Essner Til kapitalejeren i Ropox A/S To the shareholder of Ropox A/S Konklusion Opinion Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2025 samt af resultatet af selskabets aktiviteter og pengestrømme for regnskabsåret 1. januar - 31. december 2025 i overensstemmelse med årsregnskabsloven.Vi har revideret årsregnskabet for Ropox A/S for regnskabsåret 1. januar - 31. december 2025 der omfatter resultatopgørelse, balance, pengestrømsopgørelse,  egenkapitalopgørelse og noter, herunder anvendt regnskabspraksis (''regnskabet'') In our opinion, the Financial Statements give a true and fair view of the financial position of the Company at 31 December 2025, and of the results of the Company’s operations and cash flows for the financial year 1 January - 31 December 2025 in accordance with the Danish Financial Statements Act.We have audited the Financial Statements of Ropox A/S for the financial year 1 January - 31 December 2025, which comprise income statement, balance sheet, statement of cash flows, statement of changes in equity and notes, including a summary of significant accounting policies (financial statements). Grundlag for konklusion Basis for Opinion Vi har udført vores revision i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark. Vores ansvar ifølge disse standarder og krav er nærmere beskrevet i revisionspåtegningens afsnit Revisors ansvar for revisionen af regnskabet. Vi er uafhængige af selskabet i overensstemmelse med International Ethics Standards Board for Accountants’ internationale retningslinjer for revisorers etiske adfærd (IESBA Code) og de yderligere etiske krav, der er gældende i Danmark, ligesom vi har opfyldt vores øvrige etiske forpligtelser i henhold til disse krav og IESBA Code. Det er vores opfattelse, at det opnåede revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion. 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’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Udtalelse om ledelsesberetningenLedelsen er ansvarlig for ledelsesberetningen.Vores konklusion om regnskabet omfatter ikke ledelsesberetningen, og vi udtrykker ingen form for konklusion med sikkerhed om ledelsesberetningen.I tilknytning til vores revision af regnskabet er det vores ansvar at læse ledelsesberetningen og i den forbindelse overveje, om ledelsesberetningen er væsentligt inkonsistent med regnskabet eller vores viden opnået ved revisionen eller på anden måde synes at indeholde væsentlig fejlinformation.Vores ansvar er derudover at overveje, om ledelsesberetningen indeholder krævede oplysninger i henhold til årsregnskabsloven.Baseret på det udførte arbejde er det vores opfattelse, at ledelsesberetningen er i overensstemmelse med årsregnskabet og er udarbejdet i overensstemmelse med årsregnskabslovens krav. Vi har ikke fundet væsentlig fejlinformation i ledelsesberetningen. Statement on Management’s ReviewManagement is responsible for Management’s Review.Our opinion on the financial statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act.Based on the work we have performed, in our view, Management’s Review is in accordance with the Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Management’s Review. Ledelsen har ansvaret for udarbejdelsen af et årsregnskab, der giver et retvisende billede i overensstemmelse med årsregnskabsloven. Ledelsen har endvidere ansvaret for den interne kontrol, som ledelsen anser for nødvendig for at udarbejde et regnskab uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl.Ved udarbejdelsen af regnskabet er ledelsen ansvarlig for at vurdere selskabets evne til at fortsætte driften; at oplyse om forhold vedrørende fortsat drift, hvor dette er relevant; samt at udarbejde regnskabet på grundlag af regnskabsprincippet om fortsat drift, medmindre ledelsen enten har til hensigt at likvidere selskabet, indstille driften eller ikke har andet realistisk alternativ end at gøre dette. 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 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. Vores mål er at opnå høj grad af sikkerhed for, om regnskabet som helhed er uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, og at afgive en revisionspåtegning med en konklusion. Høj grad af sikkerhed er et højt niveau af sikkerhed, men er ikke en garanti for, at en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, altid vil afdække væsentlig fejlinformation, når sådan findes. Fejlinformationer kan opstå som følge af besvigelser eller fejl og kan betragtes som væsentlige, hvis det med rimelighed kan forventes, at de enkeltvis eller samlet har indflydelse på de økonomiske beslutninger, som brugerne træffer på grundlag af regnskabet.Som led i en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, foretager vi faglige vurderinger og opretholder professionel skepsis under revisionen. Herudover:Identificerer og vurderer vi risikoen for væsentlig fejlinformation i regnskabet, uanset om denne skyldes besvigelser eller fejl, udformer og udfører revisionshandlinger som reaktion på disse risici samt opnår revisionsbevis, der er tilstrækkeligt og egnet til at danne grundlag for vores konklusion. Risikoen for ikke at opdage væsentlig fejlinformation forårsaget af besvigelser er højere end ved væsentlig fejlinformation forårsaget af fejl, idet besvigelser kan omfatte sammensværgelser, dokumentfalsk, bevidste udeladelser, vildledning eller tilsidesættelse af intern kontrol.Opnår vi forståelse af den interne kontrol med relevans for revisionen for at kunne udforme revisionshandlinger, der er passende efter omstændighederne, men ikke for at kunne udtrykke en konklusion om effektiviteten af selskabets interne kontrol.Tager vi stilling til, om den regnskabspraksis, som er anvendt af ledelsen, er passende, samt om de regnskabsmæssige skøn og tilknyttede oplysninger, som ledelsen har udarbejdet, er rimelige.Konkluderer vi, om ledelsens udarbejdelse af regnskabet på grundlag af regnskabsprincippet om fortsat drift er passende, samt om der på grundlag af det opnåede revisionsbevis er væsentlig usikkerhed forbundet med begivenheder eller forhold, der kan skabe betydelig tvivl om selskabets evne til at fortsætte driften. Hvis vi konkluderer, at der er en væsentlig usikkerhed, skal vi i vores revisionspåtegning gøre opmærksom på oplysninger herom i regnskabet eller, hvis sådanne oplysninger ikke er tilstrækkelige, modificere vores konklusion. Vores konklusioner er baseret på det revisionsbevis, der er opnået frem til datoen for vores revisionspåtegning. Fremtidige begivenheder eller forhold kan dog medføre, at selskabet ikke længere kan fortsætte driften.Tager vi stilling til den samlede præsentation, struktur og indhold af regnskabet, herunder noteoplysningerne, samt om regnskabet afspejler de underliggende transaktioner og begivenheder på en sådan måde, at der gives et retvisende billede heraf.Vi kommunikerer med den øverste ledelse om blandt andet det planlagte omfang og den tidsmæssige placering af revisionen samt betydelige revisionsmæssige observationer, herunder eventuelle betydelige mangler i intern kontrol, som vi identificerer under revisionen. 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 judgment and maintain professional skepticism 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. Hellerup 2026-04-20 PricewaterhouseCoopers Martin Sloth Langhoff Hansen statsautoriseret revisor mne36027 Nikolaj Frausing Borch statsautoriseret revisor mne44062 Ropox A/S Ringstedgade  221 4700  Næstved 20461934 Næstved 33771231 Strandvejen 44 2900 Hellerup Set over en 5-årig periode kan sel­ska­bets udvikling beskrives ved følgende hoved- og nøgletal:Nøg­le­tal­le­ne er ud­ar­bej­det i o­ver­ens­stem­mel­se med Finansfor­e­ningens an­be­fa­lin­ger og vej­led­ning. Der hen­vi­ses til de­fi­ni­tio­ner i af­snit­tet for an­vendt regn­skabs­prak­sis. Seen over a 5-year period, the development of the Company may be described by means of the following financial highlights:The financial ratios are calculated in accordance with the Danish Finance Society's recommendations and guidelines. For definitions, see the summary of significant accounting policies. 14082000 8350000 11856000 -1023000 -374000 -546000 -468000 -286000 10537000 6106000 9003000 52207000 50085000 57149000 2387000 10089000 4765000 1271000 657000 34144000 29606000 34501000 15025000 12241000 6114000 -5071000 -982000 -1265000 -9225000 -11321000 -2249000 -6000 -833000 728000 -62000 2601000 67 65 66 11.1 26.2 27.5 15.6 20.9 50.1 56.5 65.4 59.1 60.4 13.8 32.5 33.1 19.0 27.7 Selskabets væ­sent­lig­ste ak­ti­vi­te­terRopox mission er, at personer med nedsat funktionsevne og deres hjælpere får en bedre hverdag. Better Ways to Better Days.Ropox udvikler og fremstiller designprodukter med høj funktionalitet til ældre- og handicapboliger inden for tre hovedområder: Bordprogram, køkkensystemer og baderumsystemer.Desuden arbejder selskabet med underleverancer af metalarbejde til forskellige brancher. Underleverancerne tilbydes under navnet All Steel, som markedsfører sig som problemløser i metal. Business reviewThe vision of Ropox is to facilitate daily liveing of people with functional disabilities and their helpers. Better Ways to Better Days.Ropox develops and manufactures in-home design products with high functionality for the elderly and disabled persons within three main areas: Tables, kithcens and shower rooms.Moreover, the Company acts as a sub-supplier of metal work. Such sub-supplies are offered under the name of All Steel, which is marketed as a metal trouble-shooter. Usikkerhed ved indregning og målingDer er ikke forekommet usikkerhed ved ind­reg­ning og måling i årsrapporten. Recognition and measurement uncertaintiesThe recognition and measurement of items in the annual report is not associated with any uncertainty. Udviklingen i aktiviteter og økonomiske forholdSelskabets resultatopgørelse for 2025 udviser et overskud på DKK 4.339.958, og selskabets balance pr. 31. december 2025 udviser en egenkapital på DKK 28.182.822. Financial review The company's income statement for the year ended 31 December 2025 shows a profit of DKK 4.339.958, and the balance sheet at 31 December 2025 shows equity of DKK 28.182.822. Betydningsfulde hændelser, som er indtruffet efter regnskabsårets afslutningDer er ef­ter regn­skabs­årets af­slut­ning ik­ke ind­truf­fet be­gi­ven­he­der, som væ­sent­ligt vil kun­ne på­vir­ke selskabets fi­nan­si­el­le stil­ling. Significant events occurring after the end of the financial yearNo events have occurred after the balance sheet date which could significantly affect the company's financial position. Virksomhedens forventede ud­vik­ling, her­un­der sær­li­ge for­ud­sæt­nin­ger og u­si­kre fak­to­rerDer forventes et resultat for 2026 på niveau med eller lidt over 2025. Aktivitetsniveauet forventes fastholdt, samtidig med at effektivisering og optimering fortsat vil være i fokus. I 2026 arbejdes der intensivt med implementering af nyt ERP-system samt forberedelse og styrkelse af processer for at understøtte en mere skalerbar og effektiv drift. Expected development of the company, including specific prerequisites and uncertaintiesA result for 2026 is expected to be in line with or slightly above 2025. The level of activity is expected to be maintained, while efficiency improvements and optimisation will remain key priorities. During 2026, intensive work is being carried out on the implementation of a new ERP system, as well as preparation and strengthening of processes to support a more scalable and efficient operation. Virksomhedens påvirkning af det eksterne mil­jø og foranstaltninger til fore­byg­gel­se, re­duk­tion mv.Selskabet har stor fokus på miljøpolitik. Som produktionsvirksomhed spiller selskabet en vigtig rolle i bestræbelserne på at forbedre miljøet.Selskabet er aktivt involveret i industriens miljøproblemer og imødekommer fremtidige miljøkrav gennem løbende optimeringer.Selskabet overvåger og redegør for eventuelle miljømæssige aspekter i forbindelse med planlægning, udvikling, indkøb af varer og tjenesteydelser, salg og produktion. For at sikre løbende miljøforbedringer i henhold til DS/EN ISO14001: 2015 er selskabets medarbejdere udstyret med alle nødvendige oplysninger og modtager træning i miljøspørgsmål. Desuden har selskabet en miljøteknisk beskrivelse i henhold til miljøbeskyttelseslovens kapitel 5.Kvalitetsledelsessystemet er i overensstemmelse med DS/EN ISO 9001: 2015 standarden forleveringspålidelighed, samarbejde og videndeling.CSRSelskabets produkter sikrer mennesker med nedsat funktionsevne en mere selvhjulpen hverdag med højere livskvalitet, mens deres hjælpere nyder godt af et bedre arbejdsmiljø.CSR er derfor dybt integreret i forretningen. I selskabet er man på forkant med gældende lovgivning og etiske retningslinjer. Der ageres også miljøpolitisk ved at integrere miljøhensyn i det daglige arbejde og træner kontinuerligt medarbejderne i miljøforhold.FN's verdensmålSelskabet arbejder med FN’s Verdensmål. Selskabet måler blandt andet succes i forhold til, hvordan der bidrages til at skabe en bæredygtig verden, og FN’s Verdensmål er derfor en naturlig del af CSR-arbejdet.Der er tre globale udfordringer, der arbejdes med:#4 Verdensmål: Kvalitetsuddannelse#6 Verdensmål: Rent vand og sanitet#12 Verdensmål: Ansvarligt forbrug og produktion Impact on the external environment and measures taken to prevent, reduce or mitigate damageThe Company has major focus on environmental policy. As a production company, we play an important part in the efforts to improve the environmentThe Company is actively involved in the environmental issues of the industry and in meeting future environmental requirementsthrough ongoing optimisation.We monitor and report on any environmental aspects related to planning, development, acquisition of goods and services as well as sale and production. In order to ensure continuous environmental improvements under DS/EN ISO14001: In 2015, the Company’s employees were equipped with all the necessary information and received training in environmental issues. The Company has moreover prepared an environmental description under part 5 of the Danish Environmental Protection Act.The quality management system complies with DS/EN ISO 9001: The 2015 standard for reliability in terms of delivery, collaboration and knowledge sharing.CSRThe Company's products provide people with disabilities a more independent existence with a higher quality of life, while their helpers benefit from a better working environment.CSR is therefore deeply integrated into the business. The Company is at the forefront of applicable legislation and ethical guidelines. It also acts in environmental regards by integrating environmental considerations into its day-to-day work andcontinuously training employees in environmental matters.The UN Sustainable Development GoalsThe Company targets its efforts at the UN Sustainable Development Goals. Among other things, the Company measures success in relation to how it contributes to creating a sustainable world, and the UN Sustainable Development Goals are therefore a natural part of its CSR work.Three global challenges are being worked on:Goal 4: Quality educationGoal 6: Clean Water and SanitationGoal 12: Responsible consumption and production Forsknings- og udviklingsaktiviteter i eller for virksomhedenSelskabet vil fortsat udvikle produkter inden for hovedaktivitetsområderne på en innovativ måde. Research and development activities in or for the companyThe Company will continue to develop products within its main fields of activity areas in an innovative way. Årets resultat sammenholdt med senest offentliggjorte forventningÅrets resultat for 2025 ligger under niveauet for 2024. Året har været præget af et mere afdæmpet aktivitetsniveau samt generel usikkerhed på visse af selskabets markeder, herunder også udsving i valutakurser, hvilket samlet har påvirket udviklingen. Selskabet har samtidig haft fortsat fokus på effektivisering, tilpasning af driften og styrkelse af interne processer for at understøtte en stabil og robust forretning fremadrettet Profit/(loss) for the year relative to the expectations most recently expressedThe result for 2025 is below the level of 2024. The year was characterised by a more moderate level of activity and general uncertainty in certain of the Company’s markets, including fluctuations in exchange rates, which overall impacted performance. At the same time, the Company has maintained a continued focus on efficiency improvements, operational adjustments, and strengthening internal processes in order to support a stable and resilient business going forward. Årsrapporten for Ropox A/S for 2025 er aflagt i overensstemmelse med årsregnskabslovens bestemmelser  for mel­lem­sto­re virk­som­he­der i regn­skabs­klas­se C.Årsrapporten for 2025 er aflagt i DKK The annual report of Ropox A/S for 2025 has been prepared in accordance with the provisions of the Danish Financial Statements Act ap­plying to me­di­um-sized en­ter­pri­ses of re­por­ting class C.The annual report for 2025 is pre­sen­ted in DKK Selskabet har overskredet mindst to af tre af kriteriene for regnskabsklasse C, i to på hinanden følgende år. Herved aflægges regnskabet efter bestemmelserne i regnskabklasse C.    I forbindelse med en ændring fra regnskabsklasse B til regnskabsklasse C, er der ikke sket ændring i indregning og måling af regnskabsposter.    Ændringen i anvendt regnskabspraksis har således ikke givet anledning til ændring af sammenligningstal i resultatopgørelse, balance eller egenkapital.   Bortset fra ovennævnte er den anvendte regnskabspraksis uændret i forhold til sidste år. The company has exceeded at least two out of three of the criteria for accounting class C for two consecutive years. The accounts are hereby presented in accordance with the provisions of reporting class C. In connection with the change from reporting class B to reporting class C, there has been no change in the recognition and measurement of accounting items. The change in accounting policies has thus not given rise to a change in comparative figures in the income statement, balance sheet or equity.     Apart from the mentioned above, the accounting policies applied are unchanged compared to last year. Regnskabet er udarbejdet med udgangspunkt i det historiske kostprisprincip.   I re­sul­tat­op­gø­rel­sen ind­reg­nes ind­tæg­ter i takt med, at de ind­tje­nes. Her­ud­over ind­reg­nes vær­di­re­gu­le­ring­er af fi­nan­si­el­le ak­ti­ver og for­plig­tel­ser. I re­sul­tat­op­gø­rel­sen ind­reg­nes li­ge­le­des al­le om­kost­nin­ger, her­under af­skriv­nin­ger og ned­skriv­nin­ger og hensatte forpligtelser samt tilbageførsler som følge af ændrede regnskabsmæssige skøn af beløb, der tidligere har været indregnet i resultatopgørelsen.Ak­ti­ver ind­reg­nes i ba­lan­cen, når det er sand­syn­ligt, at frem­ti­di­ge ø­ko­no­mis­ke for­de­le vil til­fly­de sel­ska­bet, og ak­ti­vets vær­di kan må­les på­li­de­ligt.For­plig­tel­ser ind­reg­nes i ba­lan­cen, når det er sand­syn­ligt, at frem­ti­di­ge ø­ko­no­mis­ke for­de­le vil fra­gå sel­ska­bet, og for­plig­tel­sens vær­di kan må­les på­li­de­ligt.Ved før­ste ind­reg­ning må­les ak­ti­ver og for­plig­tel­ser til kost­pris. Ef­ter­­føl­gen­de må­les ak­ti­ver og for­­plig­tel­ser som be­skre­vet for hver en­kelt regn­skabs­post ne­den­for.Vis­se fi­nan­si­el­le ak­ti­ver og for­plig­tel­ser må­les til a­mor­ti­se­ret kost­pris, hvor­ved der ind­reg­nes en kon­stant ef­fek­tiv ren­te over lø­be­ti­den. A­mor­ti­se­ret kost­pris op­gø­res som op­rin­de­lig kost­pris med fra­drag af e­ven­tu­el­le af­drag samt til­læg/fra­drag af den ak­ku­mu­le­re­de a­mor­ti­se­ring af for­skel­len mel­lem kost­pris og no­mi­nelt be­løb. Ved ind­reg­ning og må­ling ta­ges hen­syn til for­ud­si­ge­li­ge tab og ri­si­ci, der frem­kom­mer, in­den årsrapporten af­læg­ges, og som be- el­ler af­kræf­ter for­hold, der ek­si­ste­re­de på ba­lan­ce­da­gen. The Financial Statements have been prepared under the historical cost method.   Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement, are also recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits will flow to the company and the value of the asset can be measured reliably.Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company and the value of the liability can be measured reliably.On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item.Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount. On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date. Sel­ska­bet an­ven­der be­stem­mel­sen i års­regn­skabs­lo­vens § 32, hvor­efter sel­ska­bets om­sæt­ning ik­ke er op­lyst.Brut­to­for­tje­nes­te er et sam­men­drag af net­to­om­sæt­ning, pro­duk­tions­om­kost­nin­ger samt an­dre drifts­ind­tæg­ter. 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, production costs and other operating income. Nettoomsætningen indregnes i resultatopgørelsen, når salget er gennemført. Dette anses at være tilfældet når:   - levering har fundet sted inden regnskabsårets udløb, - der foreligger en forpligtende salgsaftale, - salgsprisen er fastlagt, og - indbetalingen er modtaget eller med rimelig sikkerhed kan forventes modtaget.Net­to­om­sæt­nin­gen måles til det modtagne vederlag og indregnes eksklusive moms og med fradrag af rabatter i forbindelse med salget. Revenue from the sale of goods for resale and finished goods is recognised in the income statement when the sale is considered effected based on the following criteria:   - delivery has been made before year end,, - a binding sales agreement has been made, - the sales price has been determined, and - payment has been received or may with reasonable certainty be expected to be received.Revenue is measured at the agreed consideration, excluding VAT and other indirect taxes. Revenue is net of all types of discounts granted. Produktionsomkostninger omfatter de omkostninger, der er medgået til at opnå årets omsætning. I kostprisen indgår råvarer, hjælpematerialer, direkte løn og indirekte produktionsomkostninger, såsom vedligeholdelse og afskrivninger m.v. samt drift, administration og ledelse af fabrikker. Production expenses comprise costs incurred to achieve revenue for the year. Cost comprises raw materials, consumables, direct labour costs and indirect production costs such as maintenance and depreciation, etc, as well as operation, administration and management of factories. Andre driftsindtægter indeholder regnskabsposter af sekundær karakter i forhold til virksomhedens aktiviteter, herunder fortjeneste ved salg af immaterielle og materielle anlægsaktiver, driftstabs- og konflikterstatninger samt lønrefusioner. Erstatninger indregnes, når det er overvejende sandsynligt, at virksomheden vil modtage erstatningen. The item Other operating income includes items of a secondary nature relative to the company’s activities, including gains on the sale of intangible assets and items of property, plant and equipment, operating losses, indemnities relating to operating losses and conflicts as well as payroll refunds. Indemnities are recognised when it is more probable than not that the company is going to be indemnified. Andre driftsomkostninger in­de­hol­der regn­skabs­pos­ter af se­kun­dær ka­rak­ter i for­hold til virk­som­he­dens ak­ti­vi­te­ter, her­un­der tab ved salg af im­ma­te­riel­le og ma­te­riel­le an­lægs­ak­ti­ver. Other operating expenses comprise items of a secondary nature relative to the company's activities, including losses on the sale of intangible assets and items of property, plant and equipment. Dis­tri­bu­tions­om­kost­nin­ger om­fat­ter om­kost­nin­ger, der er af­holdt til dis­tri­bu­tion af va­rer solgt i årets løb og til årets gen­nem­før­te salgs­kam­pag­ner mv. Her­un­der ind­reg­nes om­kost­nin­ger til salgs­per­so­na­le, re­kla­me- og ud­stil­lings­om­kost­nin­ger samt af­skriv­nin­ger på dis­tri­bu­tions- og salgs­re­la­te­re­de ak­ti­ver. Distribution costs comprise costs incurred to distribute goods sold during the year and to carry through sales campaigns, etc. in the year, including costs related to sales staff, advertising, exhibitions and amortisation of distribution- and sales-related activities. Ad­mi­ni­stra­tions­om­kost­nin­ger om­fat­ter om­kost­nin­ger, der er af­holdt i året til le­del­se og ad­mi­ni­stra­tion af virk­som­he­den, her­un­der om­kost­nin­ger til det ad­mi­ni­stra­ti­ve per­so­na­le, le­del­se, kon­tor­lo­ka­ler og kon­tor­om­kost­nin­ger samt af­skriv­nin­ger. Afskrivning på goodwill indgår tillige. Administrative expenses comprise expenses incurred in the year related to management, administrative staff, office premises, office expenses, depreciation, etc. Depreciation of goodwill is also included. Finansielle ind­tæg­ter og om­kost­nin­ger ind­reg­nes i re­sul­tat­op­gø­rel­sen med de be­løb, der ved­rø­rer regn­skabs­året. Fi­nan­siel­le pos­ter om­fat­ter ren­te­ind­tæg­ter og -om­kost­nin­ger, fi­nan­siel­le om­kost­nin­ger ved fi­nan­siel lea­sing, rea­li­se­re­de og urea­li­se­re­de kurs­ge­vins­ter og -tab ved­rø­ren­de vær­di­pa­pi­rer, gæld og trans­ak­tio­ner i frem­med va­lu­ta, amor­ti­se­ring af fi­nan­siel­le ak­ti­ver og for­plig­tel­ser samt til­læg og godt­gø­rel­se un­der acon­to­skat­te­ord­nin­gen mv. 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. Årets skat, som be­står af årets ak­tuel­le sel­skabs­skat og æn­dring i ud­skudt skat, ind­reg­nes i re­sul­tat­op­gø­rel­sen med den del, der kan hen­fø­res til årets re­sul­tat, og di­rek­te i egen­ka­pi­ta­len med den del, der kan hen­føres til po­ste­rin­ger di­rek­te i egen­ka­pi­ta­len. 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. Good­willErhvervet goodwill måles til kostpris med fradrag af akkumulerede af- og nedskrivninger.Ud­vik­lings­pro­jek­ter, pa­ten­ter og li­cen­serUd­vik­lings­pro­jek­ter, der er ind­reg­net i ba­lan­cen, mål­es til kost­pris med fra­drag af ak­ku­mu­le­re­de af- og ned­skriv­nin­ger.Ef­ter fær­dig­gør­el­sen af ud­vik­lings­ar­bej­det af­skri­ves ud­vik­lings­om­kost­nin­ger li­ne­ært ov­er den vur­de­re­de ø­ko­no­mis­ke brugs­tid. Af­skriv­nings­pe­ri­od­en ud­gør sæd­van­lig­vis 1-7 år. GoodwillAcquired goodwill is measured at cost less accumulated amortisation and impairment losses.Development projects, patents and licencesDevelopments projects recognised in the balance sheet are measured at cost less accumulated amortisation and impairment losses.Following the completion of the development work, development costs are amortised on a straight-line basis over the estimated useful life. The amortisation period is usually 1-7 years. Good­will af­skri­ves over den vur­de­re­de ø­ko­no­mis­ke le­ve­tid. Good­will af­skri­ves li­ne­ært over af­skriv­nings­pe­ri­od­en, der ud­gør 5 år. Af­skriv­nings­pe­ri­od­en er fast­lagt ud fra en vur­de­ring af, at der er tale om stra­te­gisk er­hver­ve­de virk­som­he­der med en stærk mar­keds­po­si­tion og lang­sig­tet ind­tje­nings­pro­fil. Goodwill is amortised over the expected economic life of the asset. Goodwill is amortised on a straight-line basis over the amortisation period, which is 5 years. The amortisation period is based on the assessment that the entities in question are strategically acquired entities with a strong market position and a long-term earnings profile. Grunde og bygninger, pro­duk­tions­an­læg og ma­ski­ner samt andre an­læg, drifts­ma­te­riel og in­ven­tar mål­es til kost­pris med fra­drag af ak­ku­mu­le­re­de af- og ned­skriv­ning­er.Af­skriv­nings­grund­la­get er kost­pris med fra­drag af for­ven­tet rest­vær­di ef­ter af­slut­tet brugs­tid. Der af­skri­ves ik­ke på grun­de.Kost­pris om­fat­ter an­skaf­fel­ses­pri­sen og om­kost­nin­ger di­rek­te til­knyt­tet an­skaf­fel­sen ind­til det tids­punkt, hvor ak­ti­vet er klar til brug. For eg­ne frem­stil­le­de ak­ti­ver om­fat­ter kost­pri­sen di­rek­te og in­di­rek­te om­kost­nin­ger til ma­te­ri­al­er, kom­po­nen­ter, und­er­le­ve­ran­dør­er og løn.Der fo­re­tag­es li­neæ­re af­skriv­ning­er ba­se­ret på føl­gen­de vur­de­ring af ak­ti­ver­nes for­ven­te­de brugs­tider og rest­vær­di­er:BrugstidRestværdiUseful lifeResidual value Produktionsbygninger 50 år0 %Manufacturing plants 50 years0 %Øvrige bygninger 20 år0 %Other buildings 20 years0 %Produktionsanlæg og maskiner 5-10 år0 %Plant and machinery 5-10 years0 %Andre anlæg, driftsmateriel og inventar 5-10 år0 %Other fixtures and fittings, tools and equipment 5-10 years0 %Ak­tiv­er med en kost­pris på und­er DKK 34.400 om­kost­nings­fø­res i an­skaf­fel­ses­år­et. Items of land and buildings, 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. Land is not depreciated.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. Lea­sing­kon­trak­ter ved­rø­ren­de ma­te­ri­el­le an­lægs­ak­ti­ver, hvor sel­ska­bet har al­le væ­sent­li­ge ri­si­ci og for­de­le for­bun­det med ej­en­doms­ret­ten (fi­nan­si­el le­asing), ind­reg­nes i ba­lan­cen som ak­ti­ver. Ak­ti­ver­ne må­les ved første ind­reg­ning til op­gjort kost­pris sva­ren­de til la­ves­te vær­di af dags­vær­di af det lea­se­de ak­tiv og nu­tids­vær­di­en af de frem­ti­di­ge lea­sing­yd­el­ser. Ved be­reg­ning af nu­tids­vær­di­en an­ven­des lea­sing­af­ta­lens in­ter­ne ren­te el­ler al­ter­na­tivt virk­som­he­dens lå­ne­ren­te som dis­kon­te­rings­fak­tor. Fi­nan­sielt lea­se­de ak­ti­ver be­hand­les her­ef­ter som virk­som­he­dens øv­ri­ge an­lægs­ak­ti­ver.Den ka­pi­ta­li­se­re­de re­st­lea­sing­for­plig­tel­se ind­reg­nes i ba­lan­cen som en gælds­for­plig­tel­se, og lea­sing­yd­el­sens ren­te­del ind­reg­nes over kon­trak­tens lø­be­tid i re­sul­tat­op­gø­rel­sen.Alle øvrige leasingkontrakter er operationel leasing. Ydelser i forbindelse med operationel leasing og øvrige lejeaftaler indregnes i resultatopgørelsen over kontraktens løbetid. Sel­ska­bets samlede forpligtelse vedrørende operationelle leasing- og lejeaftaler oplyses under eventualposter mv. Leases for items of property, plant and equipment that transfer substantially all the risks and rewards incident to ownership to the company (finance leases) are recognised in the balance sheet as assets. On initial recognition, assets are measured at estimated cost, corresponding to the lower of fair value of the leased asset and the present value of the future lease payments. In calculating the net present value of the future lease payments, the interest rate implicit in the lease or the incremental borrowing rate is used as the discount factor. Assets held under finance leases are subsequently depreciated as the company's other non-current assets.The capitalised residual lease commitment is recognised in the balance sheet as a liability, and the interest element of the lease payment is recognised in the income statement over the term of the lease.All other leases are operating leases. Payments relating to operating leases and any other leases are recognised in the income statement over the term of the lease. The company's total liabilities relating to operating leases and other rent agreements are disclosed under 'Contingencies, etc.'. Værdipapirer og kapitalandele, indregnet under anlægsaktiver, omfatter børsnoterede obligationer og aktier, der måles til dagsværdi. Dagsværdien opgøres på grundlag af den senest noterede salgskurs.Kapitalandel, som ikke handles på et aktivt marked, måles til kostpris eller en lavere genindvindingsværdi. Fixed asset investments, which consist of listed bonds and shares, are measured at fair value. Fair value is determined on the basis of the latest qouted market price.Investments which are not traded in an active market are measured at the lower of cost and recoverable amount. Andre finansielle anlægsaktiver omfatter deposita. Other financial assets, which consist of deposits. Den regn­skabs­mæs­si­ge vær­di af im­ma­te­ri­el­le og ma­te­ri­el­le an­lægs­ak­ti­ver samt ka­pi­tal­an­de­le i dat­ter­virk­som­he­der, as­so­cie­re­de virk­som­hed­er og ka­pi­tal­in­te­res­ser vur­der­es år­ligt for in­di­ka­tion­er på vær­di­for­ring­el­se, ud ov­er det som ud­tryk­kes ved af­skriv­ning.Fo­re­lig­ger der in­di­ka­tion­er på vær­di­for­rin­gel­se, fo­re­tag­es ned­skriv­nings­test af hvert en­kelt ak­tiv el­ler grup­pe af ak­ti­ver. Der fo­re­ta­ges ned­skriv­ning til gen­ind­vin­dings­vær­di­en, hvis den­ne er la­ve­re end den regn­skabs­mæs­si­ge vær­di. The carrying amount of intangible assets, items of property, plant and equipment and investments in subsidiaries, associates and participating interests is tested annually for impairment, other than what is reflected through normal amortisation and depreciation.Where there is evidence of impairment, an impairment test is performed for each individual asset or group of assets. Write-down is made to the lower of the recoverable amount and the carrying amount. Varebeholdninger må­les til kost­pris ef­ter FIFO-me­to­den.  Er net­to­rea­li­sa­tions­vær­di­en la­ve­re end kost­pri­sen, ned­skri­ves til den­ne la­ve­re vær­di.Kost­pris for han­dels­var­er samt rå­var­er og hjæl­pe­ma­te­ria­ler om­fat­ter an­skaf­fel­ses­pris med til­læg af hjem­ta­gel­ses­om­kost­ning­er.Kost­pris for frem­stil­le­de fær­dig­var­er samt var­er und­er frem­stil­ling om­fat­ter kost­pris for rå­va­rer, hjæl­pe­ma­te­ri­a­ler, di­rek­te løn og in­di­rek­te pro­duk­tions­om­kost­ning­er.Net­to­reali­sa­tions­vær­di­en for varebeholdninger op­gø­res som for­ven­tet salgs­pris med fra­drag af di­rek­te fær­dig­gø­rel­ses­om­kost­nin­ger og om­kost­nin­ger, der af­hol­des for at ef­fek­tu­ere sal­get. Vær­di­en fast­sæt­tes un­der hen­syn­ta­gen til va­re­be­hold­nin­gers om­sæt­te­lig­hed, u­ku­rans og for­ven­tet ud­vik­ling i salgs­pris. Stocks are mea­sured at cost using the FIFO method.  Where the net realisable value is lower than the cost, inventories are recognised at this lower value.The cost of goods for resale, raw materials and consumables comprises the purchase price plus delivery costs.The cost of finished goods and work in progress includes the cost of raw materials, consumables, direct cost of labour and production/production overheads.The net realisable value of stocks is calculated as the expected selling price less direct costs of completion and expenses incurred to effect the sale. The net realisable value is determined taking into account marketability, obsolescence and expected selling price movements. Til­go­de­hav­en­der må­les til a­mor­ti­se­ret kost­pris.Der fo­re­ta­ges ned­skriv­ning til i­mø­de­gå­el­se af tab, hvor der vur­de­res at væ­re ind­truf­fet en ob­jek­tiv in­di­ka­tion på, at et til­go­de­hav­en­de el­ler en por­te­føl­je af til­go­de­hav­en­der er vær­di­for­rin­get. Hvis der fo­re­lig­ger en ob­jek­tiv in­di­ka­tion på, at et in­di­vi­du­elt til­go­de­hav­en­de er vær­di­for­rin­get, fo­re­tag­es ned­skriv­ning på in­di­vi­du­elt ni­ve­au. Receivables are measured at amortised cost.An impairment loss is recognised if there is objective evidence that a receivable or a group of receivables is impaired. If there is objective evidence that an individual receivable is impaired, an impairment loss for that individual asset is recognised. Periodeafgrænsningsposter, ind­reg­net un­der om­sæt­nings­ak­ti­ver, om­fat­ter af­hold­te om­kost­ning­er ved­rø­ren­de ef­ter­føl­gen­de regn­skabs­år. Prepayments recognised under 'Current assets' comprises expenses incurred concerning subsequent financial years. Ud­byt­teFo­re­slå­et ud­byt­te vi­ses som en sær­skilt post un­der e­gen­ka­pi­ta­len. Ud­byt­te ind­reg­nes som en for­plig­tel­se på tids­punk­tet for ved­ta­gel­se på ge­ne­ral­for­sam­ling­en. 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. Ak­tu­el­le skat­te­for­plig­tel­ser og til­go­de­ha­ven­de ak­tuel skat ind­reg­nes i ba­lan­cen som be­reg­net skat af årets skat­te­plig­ti­ge ind­komst, re­gu­le­ret for skat af tid­li­ge­re års skat­te­plig­ti­ge ind­komster samt for be­tal­te a­con­to­skat­ter.Ud­skudt skat må­les på grund­lag af de skat­te­reg­ler og skat­te­sat­ser, der med ba­lan­ce­da­gens lov­giv­ning vil være gæld­en­de, når den ud­skud­te skat for­ven­tes ud­løst som ak­tu­el skat. Æn­dring i ud­skudt skat som føl­ge af æn­drin­ger i skat­te­sat­ser ind­reg­nes i re­sul­tat­op­gø­rel­sen bort­set fra pos­ter, der føres di­rek­te på eg­en­ka­pi­ta­len.Ud­skud­te skat­te­ak­ti­ver, her­un­der skat­te­vær­di­en af frem­før­sels­be­ret­ti­get skat­te­mæs­sigt un­der­skud, må­les til den vær­di, hvor­til ak­ti­vet for­ven­tes at kun­ne re­a­li­se­res, en­ten ved ud­lig­ning i skat af frem­ti­dig ind­tje­ning el­ler ved mod­reg­ning i ud­skud­te skat­te­for­plig­tel­ser in­den for sam­me ju­ri­dis­ke skat­te­en­hed. Even­tu­el­le ud­skudte net­to­skat­te­ak­ti­ver måles til nettorealisationsværdi. 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.Deferred tax is measured according to the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. Deferred tax adjustments resulting from changes in tax rates are recognised in the income statement, with the exception of items taken directly to equity.Deferred tax assets, including the tax base of tax losses allowed for carry forward, are measured at the value to which the asset is expected to be realised, either as a set-off against tax on future income or as a set-off against deferred tax liabilities within the same legal tax entity. Any deferred net tax assets are measured at net realisable value. Fi­nan­si­el­le for­plig­tel­ser ind­reg­nes ved lån­op­tag­el­se til det mod­tag­ne pro­ve­nu ef­ter fra­drag af af­hold­te trans­ak­tions­om­kost­nin­ger. I ef­ter­føl­gen­de pe­ri­oder må­les de fi­nan­si­el­le for­plig­tel­ser til amor­ti­se­ret kost­pris svar­en­de til den ka­pi­ta­li­se­re­de vær­di ved an­ven­del­se af den ef­fek­ti­ve ren­te, så for­skel­len mel­lem net­to­pro­ve­nu­et og den no­mi­nel­le vær­di ind­reg­nes i re­sul­tat­op­gø­rel­sen over lå­ne­pe­ri­od­en.Pri­ori­tets­gæld er så­le­des målt til a­mor­ti­se­ret kost­pris, der for kon­tant­lån sva­rer til lå­nets rest­gæld. For ob­li­ga­tions­lån sva­rer amor­ti­se­ret kost­pris til en rest­gæld be­reg­net som lå­nets un­der­lig­gen­de kon­tant­vær­di på lån­op­ta­gel­ses­tids­punk­tet re­gu­le­ret med en over af­drags­ti­den fo­re­ta­get amor­ti­se­ring af lånets kurs­re­gu­le­ring på op­ta­gel­ses­tids­punk­tet.I finansielle forpligtelser indregnes tillige den kapitaliserede restleasingforpligtelse på finansielle leasingkontrakter.Øvrige gælds­for­plig­tel­ser, som om­fat­ter gæld til le­ve­ran­dø­rer, til­knyt­tede virk­som­he­der samt an­den gæld, må­les til amor­ti­se­ret kost­pris, hvil­ket sæd­van­lig­vis sva­rer til no­mi­nel vær­di. Financial liabilities are recognised on the raising of the loan at the proceeds received net of transaction costs incurred. On subsequent recognition, the financial liabilities are measured at amortised cost, corresponding to the capitalised value, using the effective interest method. Accordingly, the difference between the net proceeds and the nominal value is recognised in the income statement over the term of the loan.Mortgage debt is thus measured at amortised cost, which for cash loans corresponds to the outstanding debt. For bond loans, amortised cost corresponds to an outstanding debt calculated as the underlying cash value of the loan at the time of borrowing, adjusted by amortisation of the value adjustment of the loan at the time of borrowing.Financial liabilities also include the capitalised residual finance lease commitment.Other liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. Trans­ak­tio­ner i frem­med va­lu­ta om­reg­nes ved første ind­reg­ning til trans­ak­tions­da­gens kurs. Va­lu­ta­kurs­dif­fe­ren­cer, der op­står mel­lem trans­ak­tions­da­gens kurs og kur­sen på be­talings­da­gen, ind­reg­nes i re­sul­tat­op­gø­rel­sen som en fi­nan­siel post. Hvis va­lu­ta­in­stru­men­ter an­ven­des til si­kring af frem­ti­dige penge­strøm­me, ind­reg­nes urea­li­se­re­de vær­di­re­gu­le­rin­ger di­rek­te på eg­en­ka­pi­ta­len i dags­vær­di­re­ser­ven.Til­go­de­ha­ven­der, gæld og an­dre mo­ne­tæ­re pos­ter i frem­med va­lu­ta om­reg­nes til ba­lan­ce­dagens va­lu­ta­kurs. For­skel­len mel­lem ba­lan­ce­dagens kurs og kur­sen på tids­punk­tet for til­go­de­ha­ven­dets el­ler gælds­for­plig­tel­sens op­stå­en el­ler ind­reg­ning i se­nes­te års­regn­skab ind­reg­nes i re­sul­tat­op­gø­rel­sen un­der fi­nan­si­el­le ind­tæg­ter og om­kost­nin­ger.  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.  Pen­ge­strøms­op­gø­rel­sen vi­ser selskabets pen­ge­strøm­me for­delt på drifts-, in­ve­ste­rings- og fi­nan­sie­rings­ak­ti­vi­tet for året, årets for­skyd­ning i li­kvi­der og sel­ska­bets li­kvi­der ved årets be­gyn­del­se og slut­ning.Li­kvi­di­tets­virk­nin­gen af køb og salg af virk­som­he­der vi­ses se­pa­rat un­der pen­ge­strøm­me fra in­ve­ste­rings­ak­ti­vi­tet. I pen­ge­strøms­op­gø­rel­sen ind­reg­nes pen­ge­strøm­me ved­rø­ren­de køb­te virk­som­he­der fra an­skaf­fel­ses­tids­punk­tet, og pen­ge­strøm­me ved­rø­ren­de solg­te virk­som­he­der ind­reg­nes frem til salgs­tids­punk­tet.Pen­ge­strømme fra drifts­ak­ti­vi­tetPen­ge­strøm­me fra drifts­ak­ti­vi­tet op­gø­res som sel­ska­bets re­sul­tat re­gu­le­ret for ik­ke-kon­tan­te drifts­pos­ter, æn­dring i drifts­ka­pi­tal og be­talt sel­skabs­skat. Ud­byt­te­ind­tæg­ter fra ka­pi­tal­an­de­le ind­reg­nes un­der 'ren­te­ind­tæg­ter og ud­byt­ter, mod­ta­get'.Pen­ge­strømme fra in­ve­ste­rings­­ak­ti­vi­tetPen­ge­strøm­me fra in­ve­ste­rings­ak­ti­vi­tet om­fat­ter be­ta­ling i for­bin­del­se med køb og salg af virk­som­he­der og ak­ti­vi­te­ter samt køb og salg af im­ma­te­ri­el­le, ma­te­ri­el­le og fi­nan­si­el­le an­lægs­ak­ti­ver.Pen­ge­strømme fra fi­nan­sie­rings­ak­ti­vi­tetPen­ge­strøm­me fra fi­nan­sie­rings­ak­ti­vi­tet om­fat­ter æn­drin­ger i stør­rel­se eller sam­men­sæt­ning af selskabets ka­pi­tal og om­kost­nin­ger for­bun­det her­med samt op­ta­gel­se af lån, af­drag på ren­te­bæ­ren­de gæld og be­ta­ling af ud­byt­te til sel­skabs­del­ta­ge­re.Lik­vi­derLi­kvi­der om­fat­ter li­kvi­de be­hold­nin­ger. The cash flow state­ment shows the company's cash flows for the year, broken down under cash flows from operating, investing and financing activities, the year's changes in cash and cash equivalents and the company's cash and cash equivalents at the beginning and at the end of the year.The cash flow effect of additions and disposals of entities is shown separately under cash flows from investing activities. The cash flow statement includes cash flows from acquired entities from the time of acquisition, and cash flows from sold entities are included until the date of sale.Cash flows from ope­ra­ting ac­ti­vi­tiesCash flows from operating activities are stated as the company's profit or loss for the year, adjusted for non-cash operating items, changes in working capital and paid income taxes. Dividend income from investments is recognised under ‘Interest income and dividend received’.Cash flows from in­ves­ting ac­ti­vi­tiesCash flows from investing activities comprise payments related to the acquisition and sale of entities and activities as well as intangible assets, property, plant and equipment and investments.Cash flows from fi­nan­cing ac­ti­vi­tiesCash flows from financing activities comprise changes in the size or composition of the company's share capital and related costs, as well as the raising of loans, repayment of interest-bearing debt and payment of dividends to shareholders.Cash and cash equi­va­lentsCash and cash equivalents comprise cash. AfkastningsgradResultat af primær drift x 100Gennemsnitlige aktiverReturn on assets Earnings before interest and taxes (EBIT) x 100Average assets SoliditetsgradEgenkapital ultimo x 100Samlede aktiver ultimoSolvency ratio Equity at year end x 100Total assets Forrentning af egenkapitalOrdinært resultat efter skat x 100Gennemsnitlig egenkapitalReturn on equityNet profit for the year x 100Average equity 29887140 38207080 11489496 12045206 11621095 11068326 216004 188729 113353 177786 1136677 551767 5537221 14530838 5537221 14530838 1197263 3331598 4339958 11199240 968034 0 409958 573942 655686 954085 2033678 1528027 7987870 8440334 16352748 8676810 1848320 1410525 0 8926697 26188938 27454366 0 7551 5000 5000 5000 12551 28227616 28994944 8884961 8209050 6497640 6840481 15382601 15049531 7795147 10488718 3187440 4242188 609328 2016949 607132 302159 441084 566716 12640131 17616730 0 6087 28022732 32672348 56250348 61667292 1000000 1000000 1266502 744186 22416320 22098678 3500000 11000000 28182822 34842864 2988000 2445500 2988000 2445500 3175507 4171434 377087 302058 3552594 4473492 995927 975732 444663 963894 3622858 3511605 13387060 11337490 3076424 3116715 21526932 19905436 25079526 24378928 56250348 61667292 1000000 744186 22098678 11000000 -11000000 522316 317642 3500000 1000000 1266502 22416320 3500000 4339958 11199240 5648978 6540515 3964716 -4630169 13953652 13109586 113352 177786 -1136677 -551767 12930327 12735605 -957180 -3466622 11973147 9268983 -802421 -954085 -2387174 -10088500 0 -5468 457982 1082141 -2731613 -9965912 -975731 -955946 -376208 -880689 3104318 12200272 -11000000 -10500000 -9247621 -136363 -6087 -833292 6087 839379 0 6087 0 6087 31546787 32070783 3098520 3061064 532377 530656 0 255558 35177684 35918061 70 75 81774 151659 31579 26127 113353 177786 399991 133425 736686 418342 1136677 551767 654763 3024098 542500 307500 3500000 11000000 522316 744186 317642 -544946 954086 10319918 0 146735 0 655686 1100821 10319918 655686 0 -9745976 0 -132787 -163984 0 -132787 -9909960 0 968034 409958 655686 Virksomheden arbejder løbende på udviklingen af nye produkter til både det danske og internationale marked. Produktudviklingen sker i tæt samarbejde med eksterne ingeniører og er baseret på kundernes specifikke ønsker og behov. De aktiverede udviklingsomkostninger består primært af interne lønomkostninger samt eksterne udgifter relateret til udviklingsprocessen. Når projekterne afsluttes, overføres de til kategorien færdigudviklede projekter og afskrives over en periode på 5-10 år, afhængigt af produktets forventede levetid. Afskrivningsprofilen vurderes løbende og justeres efter behov, hvis salgsudviklingen afviger fra forventningerne.The company is continuously developing new products for both the Danish and international markets. Product development takes place in close collaboration with external engineers and is based on customer-specific requests and needs. The capitalized development costs primarily consist of internal labor costs and external expenses related to the development process. Upon completion, projects are transferred to the category of fully developed projects and depreciated over a period of 5–10 years, depending on the expected lifespan of the product. The depreciation profile is regularly assessed and adjusted as needed if sales performance deviates from expectations. 18072834 40429762 5790670 8926697 0 1160354 1226820 0 -2737719 -11136280 -3670325 0 0 8926697 0 -8926697 15335115 39380533 3347165 0 9632500 31752952 4380145 0 418907 2383386 487009 0 -2704162 -11108553 -3368309 0 7347245 23027785 -1498845 0 7987870 16352748 1848320 0 0 2505465 610969 7551 5000 -7551 0 0 5000 0 5000 Pe­ri­ode­af­græns­nings­pos­ter ud­gø­res af for­ud­be­tal­te om­kost­nin­ger ved­rø­ren­de hus­leje, for­si­krings­præ­mi­er, abon­ne­men­ter og ren­ter. Prepayments comprise prepaid expenses regarding rent, insurance premiums, subscriptions and interest. Virksomhedskapitalen består af 200 aktier à nominelt DKK 5.000. Ingen aktier er tillagt særlige rettigheder. 200 5000 The share capital consists of 200 shares of a nominal value of DKK 5,000. No shares carry any special rights. Hensættelse til udskudt skat 1. januar 2025 2.445.5002.138.000Provision for deferred tax at 1 January 2025 Udskudt skat indregnet i resultatopgørelsen  542.500307.500Deferred tax recognised in income statement Hensættelse til udskudt skat 31. december 2025 2.988.0002.445.500Provision for deferred tax at 31 December 2025  0 62328 3175507 4109106 3175507 4171434 995927 975732 377087 302058 377087 302058 444663 963894 Leje og leasingforpligtelser597.664771.651Rental and leasingobligationForpligtelsen udgøres af en opsigelseperiode på 3 måneder. The obliagtion contains of terms for period of termination of 3 months. Koncernens selskaber hæfter solidarisk for skat af koncernens sambeskattede indkomst mv. Det samlede beløb for skyldig selskabsskat fremgår af årsrapporten for Triolab A/S, der er administrationsselskab i forhold til sambeskatningen. Koncernens selskaber hæfter endvidere solidarisk for danske kildeskatter i form af udbytteskat, royaltyskat og renteskat. Eventuelle senere korrektioner til selskabsskatter og kildeskatter kan medføre, at selskabets hæftelse udgør et større beløb. The group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. The total amoun of corporation tax payable is disclosed in the Annual Report of Triolab A/S, which is the management company of the joint taxation. Moreover, the group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of coporation taxes and withholding taxes may increase the Company's liability. Føl­gen­de ak­ti­ver er stil­let til sik­ker­hed for real­kre­dit­in­sti­tut­ter:The following assets have been put up as security for debt to mortgage credit institutions:Grunde og bygninger med en regnskabsmæssig værdi på7.987.8708.440.334Land and buildings7.987.8708.440.334Føl­gen­de ak­ti­ver er stil­let til sik­ker­hed for bank­for­bin­del­ser:The following assets have been put up as security with bankers:Ejerpantebreve på i alt TDKK 4.000, der giver pant i grunde og bygninger samt øvrige materielle anlægsaktiver til en samlet regnskabsmæssig værdi af7.987.8708.440.334Mortgage dees registered to the mortgagor totalling kDKK 4,000, providing security on land and buildings at a total carrying amount of7.987.8708.440.334 AddLife Development AB, Box 3145, 103 62 Stockholm, SverigeHovedaktionær/Principal shareholderBestyrelsesformand/Chairman of Supervisory BoardMarcus Bjurman, Åsagatan 18, 776 32 Hedemora SverigeBestyrelsesmedlem/Member of Suporvisory BoardTom Nichlas Essner, Fortvägen 99, 18768 Täby, SverigeBestyrelsesmedlem/Member of Suporvisory BoardMika Olavi Purhonen, Mannerheimintie 57 A 16, Helsinki, FinlandBestyrelsesmedlem/Member of Suporvisory BoardNils Erik Bundgaard, Nørrevej 58, 3070 SnekkerstenDirektør/Executive Board Bestyrelsesmedlem/Member of Suporvisory Board Anna Therese Christina Wilson, Sverige Selskabet har valgt kun at oplyse om transaktioner, der ikke er foretaget på normale markedsvilkår efter årsregnskabslovens § 98 c, stk. 7. The Company has chosen only to disclose transactions which have not been made on an arm's length basis in accordance with section 98 C, 7 of the Danish Financial Statements Act -113353 -177786 1136677 551767 3428391 2834936 1197263 3331598 -333070 -108628 4226824 -1974594 70962 -2546947 3964716 -4630169