Årsrapport25492145RSM Danmark, Statsautoriseret RevisionspartnerselskabKingosvej, 32630, Taastrup2023-01-012023-12-312024-01-012024-12-3143125397Probmet ApSOle Maaløes Vej3, 3.2200København N2022-02-22KøbenhavnRSM Danmark, Statsautoriseret Revisionspartnerselskab25492145Martin Santino Lo Turcostatsautoriseret revisormne35467Kingosvej32630TaastrupDanmark+45 43 99 92 92taastrup@rsm.dk2025-06-30Leonie Sara YoungRegnskabsklasse BAndre erklæringer uden sikkerhedCaseWare fra Revisorgruppen DanmarkkapitalejerneTaastrup2025-06-30København N2025-06-30The key figures appearing from the survey have been calculated as follows: / / / / / / -15072-579728279710465646-294782-10453740104456782667350-362608-1102279-362608-1102279-743988-14995253813803972469982385092909982385092909982385092904177753239417775323914218012233008146357822862472461816279553704000040000778626397246-2684390-1940402-1865764-15031564201999413466642019994134666104929928772065271150125581164027432758042986932461816279553727951246564619802797104656461167826673506782667350509290488948998238998238400004000040000400003972460381380397246778626397246-1940402-440877-743988-1499525-2684390-1940402Today, the Board of Directors and the Executive Board have approved the annual report of Probmet ApS for the financial year 1 January - 31 December 2024. The annual report has been prepared in accordance with the Danish Financial Statements Act. We consider the chosen accounting policy to be appropriate, and in our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2024 and of the results of the Company's operations for the financial year 1 January – 31 December 2024. The Board of Directors and the Executive Board consider the conditions for audit exemption of the 2024 financial statements to be met. Further, in our opinion, the Management's review gives a true and fair review of the matters discussed in the Management's review. We recommend that the annual report be approved at the Annual General Meeting. Leonie Sara YoungDamir VareslijaLeonie Sara YoungDamir VareslijaLasse NørregaardWe have compiled the financial statements of Probmet ApS for the financial year 1 January - 31 December 2024 based on the company's bookkeeping and on information you have provided. These financial statements comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), Compilation Engagements. We have applied our expertise in accounting and financial reporting to assist Management in the preparation and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant requirements under the Danish Act on Approved Auditors and Audit Firms and 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. These financial statements and the accuracy and completeness of the information used to compile them are your responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with the Danish Financial Statements Act. Description of key activities of the company The company's main activity is to develop targeted solutions for patients with breast cancer and brain metastases and related business. Significant changes in the company's activities and financial matters There have been no significant changes in activities and financial matters. The gross loss for the year totals DKK -15.072 against DKK -579.728 last year. Income or loss from ordinary activities after tax totals DKK -362.608 against DKK -1.102.279 last year. The company has realized a loss and has negative equity. The capital is expected to be reestablished in the coming time.. The annual report for Probmet ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises. The accounting policies are unchanged from last year, and the annual report is presented in DKK. Recognition and measurement in general Income is recognised in the income statement concurrently with its realisation, including the recognition of value adjustments of financial assets and liabilities. Likewise, all costs are recognised in the income statement, including depreciations amortisations, write-downs for impairment, provisions, and reversals due to changes in estimated amounts previously recognised in the income statement. Assets are recognised in the statement of financial position when it seems probable that future economic benefits will flow to the company and the value of the asset can be reliably measured. Liabilities are recognised in the statement of financial position when it is seems probable that future economic benefits will flow out of the company and the value of the liability can be reliably measured. Assets and liabilities are measured at cost at the initial recognition. Hereafter, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost, allowing a constant effective interest rate to be recognised during the useful life of the asset or liability. Amortised cost is recognised as the original cost less any payments, plus/less accrued amortisations of the difference between cost and nominal amount. In this way, capital losses and gains are allocated over the useful life of the liability. Upon recognition and measurement, allowances are made for such predictable losses and risks which may arise prior to the presentation of the annual report and concern matters that exist on the reporting date. Gross loss Gross loss comprises the revenue, changes in inventories of finished goods, and work in progress, own work capitalised, other operating income, and external costs. Revenue is measured at the fair value of the agreed consideration, excluding VAT and other indirect taxes. Revenue is net of all types of discounts granted. Cost of sales comprises costs concerning purchase of raw materials and consumables less discounts and changes in inventories. Other external expenses comprise expenses incurred for distribution, sales, advertising, administration, premises, loss on receivables, and operational leasing costs. Staff costs Staff costs include salaries and wages, including holiday allowances, pensions, and other social security costs, etc., for staff members. Financial income and expenses Financial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses, financial expenses from financial leasing, realised and unrealised capital gains and losses relating to securities, debt and transactions in foreign currency, amortisation of financial assets and liabilities as well as surcharges and reimbursements under the advance tax scheme, etc. Tax on net profit or loss for the year Tax for the year comprises the current income tax for the year and changes in deferred tax and is recognised in the income statement with the share attributable to the net profit or loss for the year and directly in equity with the share attributable to entries directly in equity. Receivables Receivables are measured at amortised cost, which usually corresponds to nominal value. 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. Cash and cash equivalents Cash and cash equivalents comprise cash and deposits at banks. Income tax and deferred tax Current tax liabilities and current tax receivable are recognised in the statement of financial position as calculated tax on the taxable income for the year, adjusted for tax of previous years' taxable income and for tax paid on account. Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value. Liabilities other than provisions Other liabilities concerning payables to suppliers, group enterprises, and other payables are measured at amortised cost which usually corresponds to the nominal value. 431253972024-01-012024-12-31431253972023-01-012023-12-31431253972023-12-31431253972024-12-31431253972024-01-012024-12-311431253972024-01-012024-12-312431253972024-01-012024-12-313431253972024-01-012024-12-312431253972024-01-012024-12-311431253972024-01-012024-12-313431253972024-01-012024-12-311431253972024-01-01e:DevelopmentProjectsInProgressMember431253972024-01-012024-12-31e:DevelopmentProjectsInProgressMember431253972024-12-31e:DevelopmentProjectsInProgressMember431253972024-01-01e:ContributedCapitalMember431253972024-12-31e:ContributedCapitalMember431253972024-01-01e:RetainedEarningsMember431253972024-01-012024-12-31e:RetainedEarningsMember431253972024-12-31e:RetainedEarningsMember431253972023-01-01e:ContributedCapitalMember431253972023-12-31e:ContributedCapitalMember431253972023-01-01e:RetainedEarningsMember431253972023-01-012023-12-31e:RetainedEarningsMember431253972023-12-31e:RetainedEarningsMember431253972024-01-01e:ReserveForDevelopmentExpenditureMember431253972024-01-012024-12-31e:ReserveForDevelopmentExpenditureMember431253972024-12-31e:ReserveForDevelopmentExpenditureMember431253972023-01-01e:ReserveForDevelopmentExpenditureMember431253972023-01-012023-12-31e:ReserveForDevelopmentExpenditureMember431253972023-12-31e:ReserveForDevelopmentExpenditureMemberiso4217:DKKxbrli:pure