29167893
2025-01-01
2025-12-31
29167893
2025-01-01
2025-12-31
1
29167893
2025-01-01
2025-12-31
0
29167893
2025-01-01
2025-12-31
0
29167893
2025-01-01
2025-12-31
1
29167893
2025-01-01
2025-12-31
2
29167893
2025-01-01
2025-12-31
3
29167893
2025-01-01
2025-12-31
4
29167893
2025-01-01
2025-12-31
2
29167893
2024-01-01
2024-12-31
29167893
2024-12-31
29167893
2025-12-31
iso4217:DKK
Årsrapport
2026-06-29
Jan Rose
INTERBRANDS DENMARK ApS
Generatorvej
6A 3
2860
Søborg
Stine.Plaehn@Interbrands.DK
29167893
2025-01-01
2025-12-31
KPMG P/S
Dampfærgevej
28
2100
København Ø
DK
Danmark
25578198
1018974173
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Statement by the board of directors and the Executive Board</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">The Executive Board and the Supervisory Board have today discussed and approved the annual report, including the Management’s review of Interbrands Denmark ApS for the financial year 1 January – 31 December 2025.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The annual report has been prepared in accordance with the Danish Financial Statements Act. We consider the accounting policies used to be appropriate. Accordingly, the annual report gives a true and fair view of the company’s financial position 31 December 2025.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">In our opinion, the Management’s review gives a true and fair view of the matters discussed in the Management’s review.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">We recommend that the annual report is approved at the annual general meeting.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Søborg, 11 June 2026 </p>
Søborg
2026-06-11
Jan Rose Pedersen
Adm. direktør
Emmanuel Jean Joseph Marie Augustin
Jean-Myrtil Laurent
Jacob Hertz
Fahd Khadraoui
Formand
Didier Grafft Zhu
Den uafhængige revisors revisionspåtegning
Konklusion
Independents auditor's report
To the shareholder of Interbrand Denmark ApS
Opinion
We have audited the financial statements of Interbrands Denmark ApS for the financial year 1 January – 31 December 2025 comprising income statement, balance sheet, statement of changes in equity and notes, including accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act.
In our opinion, the financial statements give a true and fair view of the Company's assets, liabilities and financial position at 31 December 2025 and of the results of the Company's operations for the financial year 1 January 2025 – 31 December 2025 in accordance with the Danish Financial Statements Act.
Grundlag for konklusion
Basis for opinion
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.
Management's responsibilites for the financial statements
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, that 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.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance as to 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 in Denmark will always detect a material misstatement when it exists. Misstatements may 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 financial statement users made 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 judgement and maintain professional scepticism throughout the audit.
We also:
• identify and assess the risks of material misstatement of the company 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.
Statement on th Management's review
Management is responsible for the Management's review. Our opinion on the financial statements does not cover the 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 the Management's review and, in doing so, consider whether the 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 the Management's review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of the Management's review.
Copenhagen
2026-06-11
KPMG P/S
25578198
Kenn Wolff Hansen
mne30154
State Authorised Public Accountant
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Management's review</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Main activity</strong>
<br/>
<em>The companys activity is to trade in wine and spirits </em>
<br/>
<br/>
<strong>Significant changes in the company's activities and financial matters</strong>
<br/>
<em>During the year, a substantial part of the Company's export activities was separated from the Company as part of a restructuring process. Furthermore, changes were made to the ownership structure to align the Company with the prevailing market conditions and to strengthen its long-term business position.</em></p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<em>The gross profit for the year totals TDKK 4.516 against TDKK 4.811 last year. Loss after tax totals TDKK -1.837 against TDKK -4.861 last year. Management does not consider the result for the year satisfactory.</em></p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<em>Financial resources</em></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<em>The company incurred a loss of TDKK -1.837 for the financial year ended 31 December 2025. The company has received a written letter from the shareholder Marie Brizard Wine & Spirits SA, stating the parent company intends to provide the necessary financial support in order for the company to finance the working capital needs for the peak sales season. The letter states that it is valid up until 31 March 2027. Based on this intention from the shareholder, which management expects the parent entity to adhere to, and the budget for 2026, Management has assessed that the Company will be able to meet its obligations as they fall due and has therefore prepared the financial statements on a going concern basis. </em>
<br/>
<br/>
<strong>Events occuring after the end of the financial year</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<em>No events have occurred subsequent to the balance sheet date, which would have material impact on the financial position of the company as of the year end date. </em></p>
Årsrapporten er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for Regnskabsklasse B.
Regnskabsklasse B
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Notes</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>1 Accounting policies</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">The annual report for Interbrands Denmark 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.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The accounting policies are unchanged from last year, and the annual report is presented in 1.000 DKK. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Recognition and measurement in general </strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">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.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">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. 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.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Foreign currency translation </strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Transactions in foreign currency are translated by using the exchange rate prevailing at the date of the transaction. Differences in the rate of exchange arising between the rate at the date of transaction and the rate at the date of payment are recognized in the profit and loss account as an item under net financials. If currency positions are considered to hedge future cash flows, the value adjustments are recognised directly in equity in a fair value reserve. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Receivables, payables, and other foreign currency monetary items are translated using the closing rate. The difference between the closing rate and the rate at the time of the occurrence or initial recognition in the latest financial statements of the receivable or payable is recognised in the income statement under financial income and expenses.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Income statement</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Gross profitt</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Gross profit comprises the revenue, changes in inventories of finished goods, other operating income, and other external costs.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Revenue</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Revenue from sales of wine and spirits is recognised in the income statement if delivery and passing of risk to the buyer have taken place before the end of the year and if the income can be determined reliably and inflow of cash is anticipated. Revenue is measured at the fair value of the consideration promised exclusive of VAT and taxes and less any discounts relating directly to sales. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Cost of sales</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Cost of sales comprises costs concerning purchase of raw materials and consumables less discounts and changes in inventories. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Other operating income</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Other operating income comprises items of a secondary nature as regards the principal activities of the enterprise, including profit from the disposal of intangible and tangible assets.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Other external expenses</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Other external expenses comprise expenses incurred for distribution, sales, advertising, administration, premises, loss on receivables, and operational leasing costs.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Staff costs</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Staff costs include salaries and wages, including holiday allowances, pensions, and other social security costs, etc., for staff members.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Depreciation, amortization, and write-down for impaiment</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Depreciation, amortisation, and write-down for impairment comprise depreciation on, amortisation of, and write-down tangible assets.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Financial income and expenses</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">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, realised and unrealised capital gains and losses relating to securities and debt and transactions in foreign currency.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Results from participating interest</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Dividend from participating interest is recognised in the financial year in which the dividend is declared.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Further impairment losses from participating interests are recognized when indication of impairment losses are identified. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Tax on net profit or loss for the year</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">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.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The company is subject to Danish rules on compulsory joint taxation of Danish group enterprises.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The current Danish income tax is allocated among the jointly taxed companies proportional to their respective taxable income (full allocation with reimbursement of tax losses). </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Balance sheet</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Property, plant and equipment</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Property, plant, and equipment are measured at cost less accrued depreciation and write-down for impairment.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The cost comprises acquisition cost and costs directly associated with the acquisition until the time when the asset is ready for use.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The cost of a total asset is divided into separate components. These components are depreciated separately, the useful lives of each individual components differing, and the individual component representing a material part of the total cost.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The depreciable amount is cost less any expected residual value after the end of the useful life of the asset. The amortisation period and the residual value are determined at the acquisition date and reassessed annually. If the residual value exceeds the carrying amount, the depreciation is discontinued.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">If the amortisation period or the residual value is changed, the effect on amortisation will, in future, be recognised as a change in the accounting estimates.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Depreciation is done on a straight-line basis according to an assessment of the expected useful life is determined to 3-5 years.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Minor assets with an expected useful life of less than 1 year are recognised as costs in the income statement in the year of acquisition.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Profit or loss from the disposal of property, land, and equipment is measured as the difference between the sales price less selling costs and the carrying amount at the date of disposal. Profit or loss is recognised in the income statement as other operating income or other operating expenses.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Leases</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Leases are regarded as operating leases. Payments in connection with operating leases and other lease agreements are recognised in the income statement for the term of the contract. The company's total liabilities concerning operating leases and lease agreements are recognised under contingencies, etc.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Investments in participating interest</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Investments in associate is recognised and measured at cost. If the recoverable amount is lower than the cost price impairment, write down to this lower value, will be recognized. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Other financial investments</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Other financial investments are measured at cost. Write-down for impairment is done to the recoverable amount if this value is lower than the carrying amount. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Deposits</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Deposits are measured at amortised cost and represent lease deposits, etc. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Inventories</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Inventories are measured at cost according to the FIFO method. In cases when the net realisable value of the inventories is lower than the cost, the latter is written down for impairment to this lower value.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Costs comprise acquisition costs plus delivery costs. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Receivables</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Receivables are measured at amortised cost, which usually corresponds to nominal value.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Impairment losses are calculated as the difference between the carrying amount of accounts receivable and the present value of the expected cash flows, including the realisable value of any securities received. The effective interest rate for the individual account receivable or portfolio is used as the discount rate. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Prepayments</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Prepayments recognised under assets comprise incurred costs concerning the following financial year. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Cash and cash equivalents</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Cash and cash equivalents comprise cash at bank and on hand. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Income tax and defered tax</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">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.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The company is jointly taxed with consolidated Danish companies. The current corporate income tax is distributed between the jointly taxed companies in proportion to their taxable income and with full distribution with reimbursement as to tax losses. The jointly taxed companies are comprised by the Danish tax prepayment scheme. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Joint taxation contributions payable and receivable are recognised in the statement of financial position as ”Tax receivables from group enterprises" or "Income tax payable to group enterprises".</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Deferred tax is measured on the basis of temporary differences in assets and liabilities with a focus on the statement of financial position. Deferred tax is measured at net realisable value.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Adjustments take place in relation to deferred tax concerning elimination of unrealised intercompany gains and losses.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Deferred tax is measured based on the tax rules and tax rates applying under the legislation prevailing in the respective countries on the reporting date when the deferred tax is expected to be released as current tax. Changes in deferred tax due to changed tax rates are recognised in the income statement, except for items included directly in the equity.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Deferred tax assets, including the tax value of tax loss carry forwards, are recognized at the expected value of their utilization; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity and jurisdiction. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Liabilities other than provisions</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Other liabilities concerning payables to suppliers, group enterprises, and other payables are measured at amortised cost which usually corresponds to the nominal value. </p>
4516000
4811000
6211000
8732000
7968000
667000
97000
4000
17000
-1699000
-3938000
345000
119000
0
617000
483000
425000
-1837000
-4861000
0
0
-1837000
-4861000
0
-1837000
-4861000
-1837000
-4861000
0
4000
0
0
4000
0
498000
0
1239000
176000
171000
176000
1908000
176000
1912000
4863000
8602000
4863000
8602000
4775000
9894000
311000
311000
0
9000
477000
788000
91000
1465000
5654000
12467000
752000
559000
11269000
21628000
11445000
23540000
125000
125000
460000
2297000
585000
2422000
0
2432000
0
23000
4620000
16453000
2919000
3000
0
33000
3321000
2174000
0
10860000
21118000
10860000
21118000
11445000
23540000
<table xmlns="http://www.w3.org/1999/xhtml" style="border-bottom: 0.0px;border-collapse: collapse;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;width: 650.0px;">
<tbody>
<tr>
<th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;width: 60.0%;">Note 3</th>
<th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;font-weight: bold;text-align: right;width: 25.0%;">2025</th>
<th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;font-weight: bold;text-align: right;width: 15.0%;">2024</th>
</tr>
<tr>
<th> </th>
<th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">kr.</th>
<th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">kr.</th>
</tr>
<tr>
<td>Løn og gager</td>
<td style="text-align: right;">5795000</td>
<td style="text-align: right;">7967804</td>
</tr>
<tr>
<td>Pensionsbidrag</td>
<td style="text-align: right;">402000</td>
<td style="text-align: right;">667378</td>
</tr>
<tr>
<td>Andre omkostninger til social sikring</td>
<td style="text-align: right;">14000</td>
<td style="text-align: right;">97194</td>
</tr>
<tr>
<td> </td>
<td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">6211000</td>
<td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">8732376</td>
</tr>
</tbody>
</table>
<table xmlns="http://www.w3.org/1999/xhtml" style="border-bottom: 0.0px;border-collapse: collapse;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;width: 650.0px;">
<tbody>
<tr>
<th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;width: 60.0%;">Note 4</th>
<th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;font-weight: bold;text-align: right;width: 25.0%;">2025</th>
<th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;font-weight: bold;text-align: right;width: 15.0%;">2024</th>
</tr>
<tr>
<th> </th>
<th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">kr.</th>
<th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">kr.</th>
</tr>
<tr>
<td>Aktuel skat</td>
<td style="text-align: right;">0</td>
<td style="text-align: right;">0</td>
</tr>
<tr>
<td>Ændring af udskudt skat</td>
<td style="text-align: right;">0</td>
<td style="text-align: right;">0</td>
</tr>
<tr>
<td>Regulering vedrørende tidligere år</td>
<td style="text-align: right;">0</td>
<td style="text-align: right;">0</td>
</tr>
<tr>
<td> </td>
<td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">0</td>
<td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">0</td>
</tr>
</tbody>
</table>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Statement of changes in equity</strong>
<br/> </p>
<p xmlns="http://www.w3.org/1999/xhtml">DKK '000 Share capital Retained earnings Total</p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Equity at 1 January 2025 </strong> 125 2.297 2.422</p>
<p xmlns="http://www.w3.org/1999/xhtml">Loss for the year 0 - 1.837 -1.837</p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Equity of 31 December 2025 </strong> 125 460 585 </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The share capital consists of 1.250 shares of DKK 100 each. No shares have special rights.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">In the past five years the share capital has not changed.</p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Notes</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>2 Financial ressources</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">The company incurred a loss of TDKK -1.837 for the financial year ended 31 December 2025. The company has received a written letter from the shareholder Marie Brizard Wine & Spirits SA, stating the parent company intends to provide the necessary financial support in order for the company to finance the working capital needs for the peak sales season. The letter states that it is valid up until 31 March 2027. Based on this intention from the shareholder, which management expects the parent entity to adhere to, and the budget for 2026, Management has assessed that the Company will be able to meet its obligations as they fall due and has therefore prepared the financial statements on a going concern basis.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>4 Tax on profit from ordinary activities</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong> </strong> 2025 2024</p>
<p xmlns="http://www.w3.org/1999/xhtml">Tax on the taxable income for the year 0 0</p>
<p xmlns="http://www.w3.org/1999/xhtml">Adjustment of deferred tax 0 0</p>
<p xmlns="http://www.w3.org/1999/xhtml">Adjustment of prior years 0 0</p>
<p xmlns="http://www.w3.org/1999/xhtml"> 0 0</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">The company has a total deferred tax asset of DKK 1.576 thousand. Hereof DKK 1.564 thousand relates to tax losses carried forwards, where only DKK 311 thousand has been recognised as an asset, due to uncertainties in regards to future utilization. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Notes without reference</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>5 Charges and security</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">The company has issued an indemnity letter totalling DKK 3 million as security for bank debt. At 31 December 2025 the bank debt amounts to DKK 0 thousand. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>6 Contigent liabilities</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Lease liabilities</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">The company has entered into rental and lease agreements. The leasing agreements have a remaining term of between 6 and 11 months. The total outstanding lease payments amounts to DKK 188 thousand as of 31 December 2025.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Joint taxation</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">The Entity participates in a Danish joint taxation arrangement where Marie Brizard Wine & Spirits Scandinavia A/S serves as the administration company.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity 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' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>7 Related parties</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Controlling interest</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">Marie Bizard Wine & Spirits S.A., France</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>Ownership</strong></p>
<p xmlns="http://www.w3.org/1999/xhtml">50,1% Marie Brizard Wine & Spirits S.A, France.</p>
<p xmlns="http://www.w3.org/1999/xhtml">49,9% Jacob Hertz Holding</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Interbrands Denmark ApS is part of the consolidated financial statements of Marie Brizard Wine & Spirits SA, 10-12 avenue du Général de Gaulle 94220 Charenton-Le-Pont - France, which is the smallest group in which the Company is included as a subsidiary. </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<table xmlns="http://www.w3.org/1999/xhtml" class="incomeStatement" style="border:0; margin-bottom: 20px;">
<thead>
<tr class="header1">
<th class="col1"/>
<th class="col2"/>
<th class="col3">2025</th>
</tr>
</thead>
<tbody>
<tr>
<td class="col1 dotted">
<span>
Gennemsnitligt antal ansatte
</span>
</td>
<td class="col2">
</td>
<td class="col3">
8
</td>
<td class="col4 lastyear">
</td>
</tr>
</tbody>
</table>
<p xmlns="http://www.w3.org/1999/xhtml">
<strong>3 Staff costs </strong> 2025 2024</p>
<p xmlns="http://www.w3.org/1999/xhtml">DKK ’000</p>
<p xmlns="http://www.w3.org/1999/xhtml">Wages and salaries 5.795 7.968</p>
<p xmlns="http://www.w3.org/1999/xhtml">Pensions 402 667</p>
<p xmlns="http://www.w3.org/1999/xhtml">Other social security costs 14 97</p>
<p xmlns="http://www.w3.org/1999/xhtml"> 6.211 8.732 </p>
<p xmlns="http://www.w3.org/1999/xhtml">Average number of employees 8 12 </p>
8
false
false
false
true
Erhvervsstyrelsen Regnskab Basis
2024-12-31
2024-01-01
Den uafhængige revisors erklæring
false
false
false
false
Mette Klingsten
Tromsøgade 2
2100 København Ø