35642536 2025-01-01 2025-12-31 2 35642536 2025-01-01 2025-12-31 35642536 2024-01-01 2024-12-31 35642536 2025-12-31 35642536 2024-12-31 35642536 2025-01-01 d:ContributedCapitalMember 35642536 2024-01-01 d:ContributedCapitalMember 35642536 2025-12-31 d:ContributedCapitalMember 35642536 2024-12-31 d:ContributedCapitalMember 35642536 2025-01-01 d:ReserveForDevelopmentExpenditureMember 35642536 2024-01-01 d:ReserveForDevelopmentExpenditureMember 35642536 2025-01-01 2025-12-31 d:ReserveForDevelopmentExpenditureMember 35642536 2024-01-01 2024-12-31 d:ReserveForDevelopmentExpenditureMember 35642536 2025-01-01 d:RetainedEarningsMember 35642536 2024-01-01 d:RetainedEarningsMember 35642536 2025-01-01 2025-12-31 d:RetainedEarningsMember 35642536 2024-01-01 2024-12-31 d:RetainedEarningsMember 35642536 2025-12-31 d:RetainedEarningsMember 35642536 2024-12-31 d:RetainedEarningsMember 35642536 2025-01-01 d:ProposedDividendRecognisedInEquityMember 35642536 2024-01-01 d:ProposedDividendRecognisedInEquityMember 35642536 2025-01-01 2025-12-31 d:ProposedDividendRecognisedInEquityMember 35642536 2024-01-01 2024-12-31 d:ProposedDividendRecognisedInEquityMember 35642536 2025-12-31 d:ProposedDividendRecognisedInEquityMember 35642536 2024-12-31 d:ProposedDividendRecognisedInEquityMember 35642536 2025-01-01 2025-12-31 1 iso4217:DKK xbrli:pure Årsrapport 29442789 Redmark, Godkendt Revisionspartnerselskab Dirch Passers Allé, 76 2000, Frederiksberg 2024-01-01 2024-12-31 2025-01-01 2025-12-31 35642536 EasyPractice ApS Dampfærgevej  27, 5 2100 København Ø KPMG, Statsautoriseret Revisionspartnerselskab 25578198 Mikkel Trabjerg Knudsen State Authorised Public Accountant mne34459 Frederiks Plads 42, 7. tv 8000 Aarhus Danmark 2026-06-24 Charles William MacBain Regnskabsklasse B Erklæring om udvidet gennemgang Ja CaseWare fra Revisorgruppen Danmark kapitalejerne Aarhus 2026-06-24 København Ø 2026-06-24 Grundlag for konklusion Konklusion 8732104 14680789 7480755 6233269 37856 2106216 1213493 6341304 406446 61242 223988 205981 1395951 6196565 310152 1367516 1085799 4829049 1537574 8768842 -451775 -3939793 91796 129652 91796 129652 0 8233411 44280 54000 44280 8287411 136076 8417063 49064 823552 668518 11018934 1191360 1050886 496166 0 18296 54763 2423404 12948135 11683792 1862628 14107196 14810763 14243272 23227826 0 50000 50000 0 135181 1537574 8768842 1587574 8954023 1955808 1953427 1955808 1953427 0 251 188394 982489 2880097 2701459 450626 2451216 1755919 1388173 5424854 4796788 10699890 12320376 12655698 14273803 14243272 23227826 7281849 5992073 70641 133458 128265 107738 7480755 6233269 14 13 109069 10879 114919 195102 223988 205981 50000 50000 50000 50000 0 3769655 0 -3769655 0 305319 135181 135181 -135181 -4074974 0 3769655 0 135181 8768842 0 8768842 0 1537574 8768842 1537574 8768842 Today, the Managing Director has approved the annual report of EasyPractice ApS for the financial year 1 January - 31 December 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. I consider the chosen accounting policy to be appropriate, and in my opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 1 January – 31 December 2025. Further, in my 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. Charles William MacBain We have performed an extended review of the financial statements of EasyPractice ApS for the financial year 1 January - 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 the work performed, in our opinion, the financial statements give a true and fair view of the Company's financial position at 31 December 2025 and of the results of the Company's operations for the financial year 1 January - 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 prepared 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 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 evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. 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 as 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. Our responsibility is to express a conclusion on the financial statements. This requires that we plan and perform 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 conclusion. An extended review comprises procedures that primarily consist of making inquiries of Management and others 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. Statement on the Management’s ReviewManagement is responsible for the Management’s Review. Our conclusion 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 extended review 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 extended review, 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 Statements Act. We did not identify any material misstatement in the Management’s Review. Description of key activities of the companyThe company's main activity is to develop and operate the SaaS platform Terapeut Booking (respectively, terapeutbooking.dk in Denmark and easypractice.net in other markets) and other related business activities. Development in activities and financial positionThe gross profit for the year totals DKK 8.732.104 against DKK 14.680.789 last year. Profit or loss from ordinary activities after tax totals DKK 1.085.799 against DKK 4.829.049 last year. Management considers the net profit or loss for the year satisfactory. Material prior period errorThe Company has identified material prior period errors in relation to tax in the annual report for 2024.  See accounting policies for additional information. 5.Contractual obligations and contingencies, etc.Rent liabilities The Company has entered into operating leases at the following amounts:  The company has a rent obligation that the tenant can terminate with 3 months' notice with a monthly lease payment of DKK 15.500, totalling DKK 46.500. Joint taxationWith Nordhealth Denmark A/S, company reg. no 29145180 as administration company, the company is subject to the Danish scheme of joint taxation and unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for the total corporation tax. The company is unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for any obligations to withhold tax on interest, royalties, and dividends. The jointly taxed enterprises' total known net liability to the Danish tax authorities emerges from the financial statements of the administration company. Any subsequent adjustments of corporate taxes or withholding tax, etc., may result in changes in the company's liabilities. 6.Related partiesConsolidated financial statementsThe company is included in the consolidated financial statements of Nordhealth Oy, Aleksanterinkatu 30-34, 00100 Helsinki, Finland. The annual report of EasyPractice ApS for 2024 has been prepared in accordance with the provisions applying to reporting class B under the Danish Financial Statements Act.. Furthermore, the company has decided to comply with certain rules applying to reporting class C. The accounting policies are unchanged from last year, and the annual report is presented in DKK. Material errors in previous yearsDuring the preperation of the annual report 2025 it has been discovered that there was an error in the recorded corporate tax payable and recognized deferred tax amound in the 2024 annual report. The company discovered an error in corporate tax of t.DKK 920 relating to unrecognized tax gain on the sale of intangible fixed assets and non-recognition of deferred tax asset of t.DKK 1,055 relation to a deferred income. The correction has been recognized on the equity with t.DKK 135, thus the effect of this is fully recognized in the comparative figures for 2024.    Foreign currency translationTransactions 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 recognised 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. 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 finance income and costs. Fixed assets acquired and paid for in foreign currency are measured at the exchange rate prevailing at the date of  the transaction. RevenueIncome from the rendering of services is recognised as revenue as the services are rendered. 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 salesCost of sales include costs used to achieve net sales for the year, including the use of external consultants. Other operating incomeOther operating income comprises items of a secondary nature as regards the principal activities of the enterprise, including profit from the disposal of tangible assets, operating loss and conflict compensation as well as salary reimbursements received. Compensation is recognized when it is overwhelmingly probable that the company will receive the compensation. Other external expensensOther external expenses comprise expenses incurred for sales, advertising, administration, premises and loss on receivables etc. Staff costsStaff costs include salaries and wages, including holiday allowances, pensions, and other social security costs, etc., for staff members. Depreciation, amortisation, and write-down for impairmentDepreciation, amortisation, and write-down for impairment comprise depreciation on, amortisation of, and write-down for impairment of tangible assets, respectively. Finance income and costsFinance income and costs are recognised in the income statement with the amounts concerning the financial year. Finance income and costs 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 yearTax 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.  Property, plant, and equipmentProperty, plant, and equipment are measured at cost less accrued depreciation and write-down for impairment. 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. The cost comprises acquisition cost and costs directly associated with the acquisition until the time when the asset is ready for use. Depreciation is done on a straight-line basis according to an assessment of the expected useful life and the residual value of the individual assets: Useful lifeResidual valueOther fixtures and fittings, tools and equipment3-5years0-20 % 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. Profit or loss derived 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. LeasesLeases 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. DepositsDeposits is measured at amortized cost and consists of rent deposits, etc. Impairment loss relating to fixed assetsThe carrying amount of property, plant and equipment are subject to annual impairment tests in order to disclose any indications of impairment beyond those expressed by amortisation and depreciation respectively. If indications of impairment are disclosed, impairment tests are carried out for each individual asset or group of assets, respectively. write-down for impairment is done to the recoverable amount if this value is lower than the carrying amount. The recoverable amount is the higher value of value in use and selling price less expected selling cost. The value in use is calculated as the present value of the expected net cash flows from the use of the asset or the asset group and expected net cash flows from the sale of the asset or the asset group after the end of their useful life. Previously recognised impairment losses are reversed when conditions for impairment no longer exist. Impairment relating to goodwill is not reversed. ReceivablesReceivables are measured at amortised cost, which usually corresponds to nominal value. 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. PrepaymentsPrepayments recognised under assets comprise incurred costs concerning the following financial year. Cash and cash equivalentsCash and cash equivalents comprise cash at bank and on hand. Equity DividendDividend expected to be distributed for the year is recognised as a separate item under equity. Income tax and deferred taxCurrent 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. 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. 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" According to the rules of joint taxation, EasyPractice ApS is unlimitedly, jointly, and severally liable to pay the Danish tax authorities the total income tax, including withholding tax on interest, royalties, and dividends, arising from the jointly taxed group of companies. Liabilities other than provisionsLiabilities concerning payables to suppliers, group enterprises, and other payables are measured at amortised cost which usually corresponds to the nominal value. Deferred incomePayments received concerning future income are recognised under deferred income.