36020156 2025-01-01 2025-12-31 36020156 2025-01-01 2025-12-31 1 36020156 2025-01-01 2025-12-31 2 36020156 2025-01-01 2025-12-31 3 36020156 2025-01-01 2025-12-31 1 36020156 2024-01-01 2024-12-31 36020156 2025-12-31 36020156 2024-12-31 36020156 2024-12-31 fsa:ContributedCapitalMember 36020156 2024-12-31 fsa:RetainedEarningsMember 36020156 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 36020156 2025-12-31 fsa:ContributedCapitalMember 36020156 2025-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Séverine Bersauter Copenhagen, Séverine Bersauter Laurent Pitoun Edwin Dolan The Executive board have today considered and adopted the Annual Report of Notisum 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 financial position at 31 December 2025 of the Company and of the results of the Company's operations for 2025.We recommend that the Annual Report be adopted at the Annual General Meeting. To The Shareholders of Notisum ApS OpinionWe have performed an extended review of the financial statements of Notisum ApS for the financial year 1 January 2025 - 31 December 2025, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. The financial statements are prepared under the Danish Financial Statements Act.Based on our work performed, in our opinion, the financial statements give a true and fair view of the com-pany's financial position as at 31 December 2025 and of the results of the company's operations for the fin-ancial year 1 January 2025 - 31 December 2025 in accordance with the Danish Financial Statements Act. Basis for opinionWe conducted our extended review in accordance with the Danish Business Authority's Assurance Standard for Small Enterprises and FSR – Danish Auditors' standard on extended review of financial statements pre-pared in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the "Practitioner's responsibilities for the extended review of the financial statements” section of our report. We are independent of the company in accordance with the Inter-national 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 evid-ence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Management's responsibilities for the financial statementsManagement 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 determ-ines 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 con-cern and using the going concern basis of accounting in preparing the financial statements unless Manage-ment either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Practitioner's responsibilities for the extended review of the financial statementsOur responsibility is to express a conclusion on the financial statements. This requires that we plan and per-form procedures in order to obtain limited assurance for our conclusion on the financial statements and in addition perform specifically required supplementary procedures to obtain further assurance for our conclu-sion.An extended review comprises procedures that primarily consist of making inquiries of Management and oth-ers within the Company, as appropriate, analytical procedures and the specifically required supplementary procedures as well as evaluation of the evidence obtained.The procedures performed in an extended review are less than those performed in an audit, and accordingly, we do not express an audit opinion on the financial statements. Søborg, InforevisionStatsautoriseret revisionsaktieselskab John Richardt Søbjærg State Authorised Public Accountant mne35453 Notisum ApS Sankt Petri Passage 5, st. 1165 København K 36020156 Copenhagen Buddingevej 312 2860 Søborg 4433000 3123000 4393000 3315000 52000 52000 -13000 -245000 49000 90000 18000 20000 18000 -175000 5000 -38000 13000 -137000 13000 -137000 13000 -137000 103000 145000 103000 145000 7000 17000 7000 17000 110000 162000 94000 2207000 928000 821000 755000 623000 1777000 3651000 2116000 0 3893000 3651000 4003000 3812000 50000 50000 590000 577000 640000 627000 33000 49000 256000 839000 1852000 1147000 137000 29000 1085000 1121000 3363000 3185000 3363000 3185000 4003000 3812000 50000 577000 627000 13000 13000 50000 590000 640000 true true The Financial Statements for 2025 are presented in DKK.Recognition and measurementRevenues are 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.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.Translation policiesDanish kroner is used as the presentation currency. All other currencies are regarded as foreign currencies.Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Exchange differences arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement.Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognised in financial income and expenses in the income statement.Fixed assets acquired in foreign currencies are measured at the transaction date rates.Income StatementRevenueRevenue consists of sale of subscriptions and is recognised in the income statement when all significant risks and rewards have been transferred to the buyer and when income can be reliably measured and is expected to be received.Goods for resaleGoods for consumables comprise the consumables consumed to achieve revenue for the year.Operating expensesOperating expenses comprise indirect production costs and expenses for premises, sales and distribution as well as office expenses, etc.Gross profit/lossWith reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as a summa-ry of ‘revenue’, ‘other operating income’, ‘goods for resale and ‘operating expenses’. Personnel expensesPersonnel expenses comprise wages and salaries as well as payroll expenses.Amortisation, depreciation and impairment lossesAmortisation, depreciation and impairment losses comprise amortisation, depreciation and impairment of intangible assets and property, plant and equipment.Financial income and expensesFinancial income and expenses are recognised in the income statement at the amounts relating to the financial year.Tax on profit/loss for the yearTax for the year consists of current tax for the year and changes in deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity trans-actions is recognised directly in equity.Balance SheetIntangible assetsCustomer relationshipsSeparately acquired customer relationships are shown at historical cost. Customer relationships acquired in a business combination are recognised at fair value at the acquisition date. Customer relationships have a finite useful life and are carried at cost less accumulated amortisation and impairment losses. Amortisation is calculated using the straight-line method to allocate the cost of customer relationships over their estimated useful lives of 5 years.Property, plant and equipmentProperty, plant and equipment are measured at cost less accumulated depreciation and less any accumulated impairment losses.Cost comprises the cost of acquisition and expenses directly related to the acquisition up until the time when the asset is ready for use.Interest expenses on loans raised directly for financing the construction of property, plant and equipment are recognised in cost over the period of construction.Depreciation based on cost reduced by any residual value is calculated on a straight-line basis over the expected useful lives of the assets, which are:Leasehold improvements 3-5 yearsDepreciation period and residual value are reassessed annually.Impairment of fixed assetsThe carrying amounts of intangible assets and property, plant and equipment are reviewed on an annual basis to determine whether there is any indication of impairment other than that expressed by amortisation and deprecia-tion.If so, the asset is written down to its lower recoverable amount.ReceivablesReceivables 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.Deferred tax assets and liabilitiesDeferred income tax is measured using the balance sheet liability method in respect of temporary differences arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes on the basis of the intended use of the asset and settlement of the liability, respectively.Deferred tax assets are measured at the value at which the asset is expected to be realised, either by elimination in tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity.Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation at the balance sheet date when the deferred tax is expected to crystallise as current tax. Any changes in deferred tax due to changes to tax rates are recognised in the income statement or in equity if the deferred tax relates to items recognised in equity.Current tax receivables and liabilitiesCurrent tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expen-ses.Trade payables and other liabilitiesTrade payables and other liabilities are recognised initially at fair value and subsequently amortised cost. The difference between cost and the nominal value is recognised in the statement of comprehensive income as an interest expense over the loan periode using the effective interest method.Deferred incomeDeferred income comprises payments received in respect of income in subsequent years. Principal activities of the CompanyThe Company's activities consist of consulting engineering, where the Company is specialized in the implementation of management systems within Environmental health and safety (EHS). Employee benefit expenses20252024DKK '000 DKK '000103001 Salaries and renumerationsSalary and other remuneration3.9573.00103003 Pension costsPensions351253103002 Costs for social chargesSocial charges 48 45103005 Other personel costsOther personnel costs 38 164.393 3.315 6 5 Financial incomeExchange rate gains108070 Finance incomeIntercompany interest income014Other financial income39684990 Financial expenses08001 Interest expenses externalExchange rate loss182018 20 Income tax90000 Corporate income taxCurrent tax for the year -137 -2981000 Change in tax allocation reserveCurrent deferred tax 132 68-538 Intangible assetsCustomer relationshipsCost at 1 January212Additions for the year0Cost at 31 December212Depreciation at 1 January67Depreciation for the year42Depreciation at 31 December110Net book value at 31 December 2025103 Property, plant and equipment Leasehold improvements Cost at 1 January50Additions for the year0Disposals for the year0Cost at 31 December50Depreciation at 1 January33Depreciation for the year10Disposals for the year0Depreciation at 31 December43Net book value at 31 December 20257 Related partiesThe company is incorporated in the consolidated financial statements for Infopro Digital with ultimate parent company Infopro Digital B.V. , Schiphol Boulevard 441, 1118BK Schiphol (corp.id. 865239824) located in Netherlands. Annual report Auditor's report on extended review ParsePort XBRL Converter 2025-01-01 2025-12-31 2024-01-01 2024-12-31 2026-05-22 Reporting class B 2026-05-22 36020156 Notisum ApS Sankt Petri Passage 5, st. 1165 København K Opinion Basis for Opinion 2026-05-22 19263096