45092232 2024-09-19 2025-12-31 45092232 2024-09-19 2025-12-31 45092232 2024-09-19 2025-12-31 1 45092232 2024-09-19 2025-12-31 1 45092232 2024-09-19 2025-12-31 2 45092232 2024-09-19 2025-12-31 3 45092232 2024-09-19 2025-12-31 1 45092232 2025-12-31 iso4217:DKK xbrli:pure 2024-09-19 2025-12-31 2026-05-19 inforevision statsautoriseret revisionsaktieselskab 2860 Søborg Buddingevej 312 Itventive Denmark A/S 45092232 Annual report Kim Rasmussen Itventive Denmark A/S 45092232 Jens Almdal Asbjørn Kleve Riise Salvatore Constantino Sebastian Heldt Sten Pedersen State Authorised Public Accountant The com­pany's primary activ­it­ies were sale of soft­ware; devel­op­ment, tech­no­logy, digit­al­iz­a­tion, and con­sult­ing ser­vices, as well as related activ­it­ies. The res­ults of the com­pany's activ­it­ies in the fin­an­cial year amoun­ted to a profit of DKK 1.385.078. The equity at the bal­ance sheet date amoun­ted to DKK 1.785.078. Man­age­ment con­sider the res­ults as sat­is­fact­ory. The Board of Dir­ect­ors and The Exec­ut­ive Board have today con­sidered and adop­ted the annual report for 19 Septem­ber 2024 - 31 Decem­ber 2025 for Itventive Denmark A/S. Itventive Denmark A/S 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 the com­pany's fin­an­cial pos­i­tion at 31 Decem­ber 2025 and of the res­ults of its opera­tions for the fin­an­cial year 19 Septem­ber 2024 - 31 Decem­ber 2025. We believe that the Man­age­ment's review con­tains a fair review of the affairs and condi­tions referred to therein. We still con­sider that the condi­tions to refrain audit are ful­filled. We recom­mend that the annual report be adop­ted at the Annual Gen­eral Meet­ing. Jens Almdal Executive director Asbjørn Kleve Riise Chairman Salvatore Constantino Board member Sebastian Heldt Board member Itventive Denmark A/S We have pre­pared the fin­an­cial state­ments of Itventive Denmark A/S for the fin­an­cial year 19 Septem­ber 2024 - 31 Decem­ber 2025 on basis of the com­pany's book­keeping as well as other inform­a­tion provided by man­age­ment. The fin­an­cial state­ments com­prise a sum­mary of sig­ni­fic­ant account­ing policies, income state­ment, bal­ance sheet, state­ment of changes in equity and notes. We have car­ried out the engage­ment in accord­ance with ISRS 4410, Com­pil­a­tion Engage­ments. We have applied our pro­fes­sional expert­ise to ass­ist man­age­ment in the pre­par­a­tion and present­a­tion of the fin­an­cial state­ments in accord­ance with the Dan­ish Fin­an­cial State­ment Act. We have com­plied with the rel­ev­ant pro­vi­sions of the Dan­ish Act on Registered and State-Author­ised Public Account­ants 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. The 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 inform­a­tion provided to us by man­age­ment to com­pile the fin­an­cial state­ments. Accord­ingly, we do not express an audit opin­ion or a review con­clu­sion on whether the fin­an­cial state­ments are pre­pared in accord­ance with the Dan­ish Fin­an­cial State­ment Act. Itventive Denmark A/S Søborg 2026-05-19 inforevision statsautoriseret revisionsaktieselskab 19263096 Sten Pedersen State Authorised Public Accountant mne23408 The annual report has been pre­pared in accord­ance with Dan­ish fin­an­cial state­ment legis­la­tion as well as gen­erally accep­ted account­ing prin­ciples. The annual report has been pre­pared in accord­ance with the pro­vi­sions of the Dan­ish Fin­an­cial State­ments Act govern­ing Reporting class B.Some pro­vi­sions from report­ing class C has been adop­ted.The account­ing policies have not been changed from last year. Reporting class B The fin­an­cial state­ments have been pre­pared based on his­t­or­ical cost.The income is recog­n­ised in the income state­ment as earned. Fur­ther­more, value adjust­ments of fin­an­cial assets and liab­il­it­ies meas­ured at fair value or amort­ised cost are recog­n­ised. Moreover, all expenses incurred to achieve the earn­ings for the year are recog­n­ised in the income state­ment, includ­ing depre­ci­a­tion, amort­isa­tion, impair­ment losses and pro­vi­sions as well as reversals due to changed account­ing estim­ates of amounts that have pre­vi­ously been recog­n­ised in the income state­ment.Assets are recog­n­ised in the bal­ance sheet when it is prob­able that future eco­nomic bene­fits attrib­ut­able to the asset 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 out of the com­pany, and the value of the liab­il­ity can be meas­ured reli­ably.Assets and liab­il­it­ies are ini­tially meas­ured at cost. Sub­sequently, assets and liab­il­it­ies are meas­ured as described for each item below.Cer­tain fin­an­cial assets and liab­il­it­ies are meas­ured at amort­ised cost, which involves the recog­n­i­tion of a con­stant effect­ive interest rate over the matur­ity period. Amort­ised cost is cal­cu­lated as ori­ginal cost less any repay­ments and with addi­tion/deduc­tion of the cumu­lat­ive amort­isa­tion of any dif­fer­ence between cost and the nom­inal amount. In this way, cap­ital losses and gains are alloc­ated over the matur­ity period.Recog­n­i­tion and meas­ure­ment take into account pre­dict­able losses and risks occur­ring before the present­a­tion of the annual report which con­firm or inval­id­ate affairs and condi­tions exist­ing at the bal­ance sheet date.The func­tional cur­rency is Dan­ish Kroner. All other cur­ren­cies are con­sidered for­eign cur­ren­cies. Dur­ing the year, trans­ac­tions in for­eign cur­ren­cies have been trans­lated apply­ing the exchange rate at the trans­ac­tion date. If cur­rency pos­i­tions are con­sidered hedge of future cash flows, the value adjust­ments are recog­n­ised dir­ectly in equity.Receiv­ables and debt denom­in­ated in for­eign cur­ren­cies have been recog­n­ised at the exchange rate of the bal­ance sheet date.Real­ised and unreal­ised exchange gains and losses have been recog­n­ised in the income state­ment under other fin­an­cial income and expenses. Gross profit/loss includes "Rev­enue""Cost of sales""Other operat­ing income""External expenses". As income recog­n­i­tion cri­terion, the pro­duc­tion cri­terion is applied so that rev­enue com­prises the invoiced rev­enue for the year reduced by pre­pay­ments and with addi­tion for work in pro­gress meas­ured at mar­ket value. Rev­enue is meas­ured at fair value excl. VAT and less gran­ted dis­counts. Cost of sales com­prise expenses incurred to earn rev­enue for the year that are incurred to gen­erate the year's net rev­enue. Other operat­ing income com­prises income of a sec­ond­ary nature as viewed in rela­tion to the com­pany's primary activ­it­ies, includ­ing pay­ments received from public author­it­ies as well as profit on sale of fixed assets. External expenses com­prises Selling costsCost of premisesAdmin­is­trat­ive expenses. Staff costs include wages and salar­ies includ­ing hol­i­day pay and pen­sions and other social secur­ity costs etc. to the com­pany's employ­ees. Fin­an­cial expenses is recog­n­ised with amounts con­cern­ing the the fin­an­cial year. Fin­an­cial expenses com­prise interest. Tax on profit or loss for the year rep­res­ents 22% of the book profit or loss adjus­ted for non-tax­able and non-deduct­ible items. Tax on profit or loss for the year con­sists of the anti­cip­ated tax por­tion of the tax­able income for the year adjus­ted for the changes for the year in deferred tax. Changes in deferred taxes due to adjust­ments of tax rates is recog­n­ised in the income state­ment. Tax on profit or loss for the year is recog­n­ised in the income state­ment by the por­tion attrib­ut­able to the profit or loss for the year and recog­n­ised dir­ectly in equity by the por­tion attrib­ut­able to entries dir­ectly in equity. The com­pany is sub­ject to the Dan­ish Tax Pre­pay­ment Scheme. Interest reim­burse­ment and interest sur­charge have been recog­n­ised in fin­an­cial income and expenses. The bal­ance sheet has been presen­ted in account form. Intan­gible assets are meas­ured at cost less accu­mu­late amort­isa­tion. Cost com­prises the acquis­i­tion price as well as costs dir­ectly related to the acquis­i­tion until the time when the asset is ready to be put into opera­tion. Assets are amort­ised on a straight-line basis over their estim­ated use­ful lives: Cat­egory Period Good­will 10 years Determ­ine the amort­isa­tion period for good­will is based on an assess­ment of the acquired enter­prises' or busi­ness' mar­ket pos­i­tion, earn­ings as well as expec­ted cus­tomer loy­alty, which to the highest pos­s­ible extent is based on his­t­or­ical recor­ded data.As the intan­gible assets are not being traded in an act­ive and effect­ive mar­ket, no resid­ual val­ues after end of use are included when determ­in­ing the amort­isa­tion period.Profit or loss on sale has been included in the income state­ment under gross profit or other operat­ing income and other operat­ing expenses.The car­ry­ing amounts of intan­gible assets are reviewed annu­ally for indic­a­tion of impair­ment for losses, apart from what is expressed by usual amort­isa­tion. If this applies, impair­ment for loss is made of each asset or group of assets, respect­ively, to lower recover­able amount. As recover­able amount, the higher of expec­ted net selling price and net present value is applied. The net present value is cal­cu­lated as the present value of the expec­ted cash flows from the use of the asset or the group of assets.Impair­ment for loss for the year is recog­n­ised in the income state­ment as amort­isa­tion, depre­ci­a­tion and impair­ment for loss of prop­erty, plant and equip­ment and intan­gible assets. Receiv­ables are meas­ured in the bal­ance sheet at the lower of amort­ised cost and net real­is­able value, which cor­responds to nom­inal value less pro­vi­sions for bad debts. Pro­vi­sions for bad debts are determ­ined on the basis of an indi­vidual assess­ment of each receiv­able. Deferred tax is meas­ured using the bal­ance sheet liab­il­ity method. Pro­vi­sion has been made for deferred tax by 22% on all tem­por­ary dif­fer­ences between car­ry­ing amount and tax-based value of assets and liab­il­it­ies. Deferred tax is also meas­ures with respect of the planned use of the asset and the set­tle­ment of the liab­il­ity. The tax value of the tax losses to be car­ried for­ward are included in the cal­cu­la­tion of deferred taxes if it is prob­able that the losses can be used. Deferred tax assets are meas­ured at net real­is­able value.The com­pany is jointly taxed with other Dan­ish group enter­prises with EVI­ATEC Scand­inavia ApS as Man­age­ment com­pany. The tax effect of the joint tax­a­tion is alloc­ated among the group enter­prises in ratio to their tax­able income accord­ing to the rules on full alloc­a­tion with a refund for tax losses of the Dan­ish Cor­por­a­tion Tax Act. Joint tax con­tri­bu­tions between the jointly taxed com­pan­ies which have not been settled at the bal­ance sheet date are clas­si­fied as joint tax con­tri­bu­tions in receiv­ables or liab­il­it­ies other than pro­vi­sions. Short-term debts are meas­ured at amort­ised cost, sub­stan­tially cor­respond­ing to nom­inal value. 5997927 4083841 103346 1810740 26417 1784323 399245 1385078 1385078 723420 723420 723420 1162296 200000 1362296 5531560 6893856 7617276 400000 1385078 1785078 3256 3256 3896555 210720 395989 1325678 5828942 5828942 7617276  Con­trib­uted cap­italRetained earn­ingsTotal DKKDKKDKK    Con­tri­bu­tion at sub­scrip­tion400.0000400.000Dis­trib­uted profit/loss for the year 1.385.0781.385.078Equity at 31 Decem­ber 2025400.0001.385.0781.785.078    2024/25 DKK  Wages and salar­ies3.203.685Pen­sions 650.092Other social secur­ity costs43.997Other staff cost21.277Total3.919.051  Average num­ber of full-time employ­ees4     3203685 650092 43997 21277 4    2024/25 DKK  Amort­isa­tion of intan­gible assets103.346Total103.346    2024/25 DKK  Other fin­an­cial expenses26.417Total26.417 26417       Cor­por­a­tion taxJoint tax con­tri­bu­tionDeferred taxTax on profit/loss for the year DKKDKKDKKDKK     Pay­ables at 19 Septem­ber 2024000 Tax on profit/loss for the year0395.9893.256399.245Pre­paid tax-200.0000  Pay­ables at 31 Decem­ber 2025-200.000395.9893.256 Tax on profit/loss for the year recog­n­ised in the income state­ment   399.245     Recog­n­i­tion in bal­ance sheet:    Short-term receiv­ables (cur­rent asset)-200.00000 Pro­vi­sions  3.256 Short-term pay­ables0395.989  Total-200.000395.9893.256   Good­willTotal DKKDKK   Addi­tions for the year826.766826.766Cost at 31 Decem­ber 2025826.766826.766   Amort­isa­tion for the year-103.346-103.346Amort­isa­tion and impair­ment losses at 31 Decem­ber 2025-103.346-103.346   Car­ry­ing amount at 31 Decem­ber 2025723.420723.420 Andre erklæringer uden sikkerhed 19263096 inforevision statsautoriseret revisionsaktieselskab Buddingevej 312 2860 Søborg 2026-05-19 2024-09-19 2025-12-31