41055170 2025-01-01 2025-12-31 41055170 2025-01-01 2025-12-31 0 41055170 2025-01-01 2025-12-31 0 41055170 2025-01-01 2025-12-31 1 41055170 2025-01-01 2025-12-31 2 41055170 2024-01-01 2024-12-31 41055170 2025-12-31 41055170 2024-12-31 41055170 2024-01-01 fsa:ContributedCapitalMember 41055170 2024-01-01 fsa:RetainedEarningsMember 41055170 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 41055170 2025-12-31 fsa:ContributedCapitalMember 41055170 2025-12-31 fsa:RetainedEarningsMember xbrli:pure iso4217:DKK 45427420 Better Energy Management A/S Gammel Kongevej 60 1850 Frederiksberg C Ingen bistand Årsrapport Regnskabsklasse B 2025-01-01 2025-12-31 2024-01-01 2024-12-31 true 0 BE 190 ApS Gammel Kongevej 60Gammel Kongevej 60 1850 Frederiksberg C 41055170 2026-06-10 Rasmus Lildholdt Kjær BE 190 ApS 1850 Frederiksberg C 41055170 Today, Management has considered and adopted the Annual Report of BE 190 ApS for the financial year 1 January 2025 - 31 December 2025. The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 1 January 2025 - 31 December 2025. In our opinion, the Management's Review includes a true and fair account of the matters addressed in the review. The conditions for not conducting an audit of the Financial Statement have been met. We recommend that the Annual Report be adopted at the Annual General Meeting. Frederiksberg 2026-06-10 Rasmus Lildholdt Kjær Man. Director Mark Augustenborg Ødum Rasmus Lildholdt Kjær Michael Vater Chairman Member Member The company's main activitiesBE 190 ApS no longer has any activities and is expected to be dissolved.. -75000 -203649 -75000 -203649 499555 352020 93328 14296 331227 134075 72870 30403 258357 103672 -258357 -103672 8377959 8118107 0 0 8377959 8118107 2235610 2123408 10613569 10241515 10613569 10241515 40058 40058 8782379 8524022 8822437 8564080 60365 52500 1627494 1594532 103273 30403 1791132 1677435 1791132 1677435 10613569 10241515 40058 8524022 258357 40058 8782379 20252024DKKDKK1. Financial incomeFinancial income from group enterprises492.572329.022Other financial income6.98322.998499.555352.020 2. Financial expensesFinancial expenses from group enterprises93.32814.29693.32814.296 4. Significant events occurring after end of reporting periodNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. 5. Contingent liabilitiesThe company participates in a Danish joint taxation arrangement where Better Energy Holding A/S serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the company is therefore liable for income taxes etc for the jointly taxed entities, and for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' totalknown net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. 6. Group relationsName and registered office of the parent company preparing consolidated statements for the smallest group: Better Energy Holding A/S, Business Registration No. 31865883, Frederiksberg. 7. Staff CostThe entity has no employees and the management has not received any remuneration. The annual report of BE 190 ApS for 2025 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. Business combinationsThe book-value method is applied for Mergers in which the enterprises concerned are controlled by the parent. Under the book-value method the acquiree's assets and liabilities are recognized at their carrying amounts. Eventually differences between the considerations agreed and the carrying amount of the acquiree is recognised in equity. The comparative figures are not restated when book-value method is applied. Recognition and measurement Income statement Other external expenses Depreciation, amortisation and impairment of tangible and intangible assets Tax on profit for the year Balance sheet ReceivablesImpairment of accounts receivables past due is established on individual assessment of receivables. Cash and cash equivalentsCash and cash equivalents comprise cash. Equity DividendsProposed dividend for the year are recognised as a separate item under equity. Proposed dividends are recognised as a liability when approved by the Annual General Meeting. Current tax liabilitiesCurrent tax liabilities and current tax receivables are recognised in the balance sheet as estimated income tax charge for the year, adjusted for prior-year taxes and tax paid on account. LiabilitiesFinancial liabilities are recognised initially at the proceeds received net of transaction expenses incurred. In subsequent periods, financial liabilities are measured at amortized cost, corresponding to the capitalized value using the effective interest method, so that the difference between the proceeds and the nominal value is recognised in the income statement over the life of the financial instrument.Mortgage debt is accordingly measured at amortized cost, corresponding to the outstanding balance in case of cash loans. In case of bond loans, amortized cost corresponds to the outstanding balance determined as the underlying cash value of the loans at the time of borrowing adjusted for amortisation of capital losses on the loans over the repayment period.Other liabilities are measured at net realisable value.