27383521 2025-01-01 2025-12-31 27383521 2025-12-31 27383521 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 27383521 2025-01-01 2025-12-31 0 27383521 2025-01-01 2025-12-31 0 27383521 2025-01-01 2025-12-31 1 27383521 2025-01-01 2025-12-31 2 27383521 2025-01-01 2025-12-31 0 27383521 2024-01-01 2024-12-31 27383521 2024-12-31 27383521 2024-12-31 fsa:ContributedCapitalMember 27383521 2024-12-31 fsa:ExtraordinaryDistributionsMember 27383521 2025-01-01 2025-12-31 fsa:ExtraordinaryDistributionsMember 27383521 2024-12-31 fsa:RetainedEarningsMember 27383521 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 27383521 2024-12-31 27383521 2025-12-31 fsa:ExtraordinaryDistributionsMember 27383521 2025-12-31 fsa:ContributedCapitalMember 27383521 2025-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure 2025-01-01 2025-12-31 2026-04-15 Regnskabsklasse B true Annual report 30700228 EY godkendt revisionspartnerselskab Cortex Park 3 5230 Odense M xWizard version 1.1.1537.0, by EasyX Aps. www.easyx.eu 2024-01-01 2024-12-31 Independent Auditor’s Report Basis for Opinion Opinion 2026-04-15 Lene Bronton Slebsager 8690 106119 100000 The Board of Directors and the Executive Board have today discussed and approved the annual report of   B2 Impact A/S   for the financial year 1 January – 31 December202 5.   The annual report has been 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 of the Company at   31 December   202 5 and of the results of its operations for the financial year   1 January – 31 December202 5.   In our opinion, the financial statements give a true and fair view of the financial position of the Company at   31December  202 5 and of the results of the Company's operations for the financial year   1January – 31December 2025 in accordance   with the Danish Financial Statements Act.   Further, in our opinion, the Management's review gives a fair review of the matters discussed in the Management's   review.   We recommend that the annual report be approved at the annual general meeting. København V Lene Bronton Slebsager Adam Parfiniewicz Chairman Jan Pettersson Jan G. Hellinx To the shareholders of   B2 Impact A/S   Opinion   We have audited the financial statements of   B2 Impact A/S for the financial year 1January – 31 December202 5, which   comprise 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.   Basis for opinion   We conducted our audit in accordance with International Standards on Auditing (ISAs) and 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 believe that the audit   evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.   Independence   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.   Management's responsibilities 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 as Management determines is necessary to enable the   preparation of fin ancial 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 th e 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 hi gh level of assurance, but is not a guarantee that an audit conducted in accordance with   ISAs and additional requirements applicable in Denmark will always detect a material misstatement when it exists.   Misstatements can arise from fraud or error and are c   onsidered material if, individually or in the aggregate, they could   reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.   As part of an audit conducted in accordance with ISAs and 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 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 cas t 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 dis   closures 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 note 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 the 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 du ring 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 Statements Act. We did   not identify any material misstatement of the Management's review.   Copenhagen EY Godkendt Revisionspartnerselskab 30700228 Thomas Hjortkjær Petersen State Authorised Public Accountant mne33748 B2 Impact A/S Bryggernes Plads 14, 1799 København V 27383521 2003-10-09 Kø benhavns Kommune Management's review Princi pal activities   The company's activity consists of debt collection and related activities. The company is part of the B2   Impact group.   Development in activities and economic conditions   The company's income statement for 202   5 shows a loss of DKK 9.972 thousand against a loss of DKK   10.931 thousand last year and the company's balance sheet as of 3   1December 202 5 shows equity of   DKK 17.907 thousand.The company has taken actions and is working to turn the negative trend around.   Events after the balance sheet date   No events of material significance to the company's financial position have occurred after the balance   sheet date.   1740127 11491874 841368 1802980 12184365 828070 -10593115 -11209455 639253 81673 347761 45089 -10035535 -10906783 -63873 24238 -9971662 -10931021 -9971662 -10931021 1078118 1489538 106119 774163 1149383 880282 1272470 726108 710117 2684508 3472125 376221 732321 333862 618155 1108542 18204600 19313142 952017 7804017 8756034 21997650 12228159 800000 19900000 -2792874 700000 0 7178788 17907126 7878788 67166 67166 131039 131039 997362 1417373 1608623 969321 1193298 2055713 4023358 4023358 21997650 4218332 4218332 12228159 700000 0 0 7178788 -9971662 0 7878788 -9971662 20000000 0 19900000 19900000 800000 -2792874 17907126 Accounting policies The annual report of B2 Impact A/S for 202 5 has been prepared in accordance with the provisions in the Danish Financial   Statements Act applying to reporting class B entities and elective choice of certain provisions applying to reporting class   C entities.   Presentation currency   The financial statements are presented in Danish Kroner (DKK).   Income statement Revenue   Revenue is recognized in accordance with the Danish Financial Statements Act when control of the goods or services   has been transferred to the customer and the revenue can be measured reliably.   Gross profit   In the income statement, net revenue, other operating income and external costs, with reference to Section 32 of the   Annual Accounts Act, are summari sed into one accounting item called gross profit.   Other external expenses   Other external expenses comprise of costs relating to the Company's primary activities incurred in the year, including   expenses relating to distribution, sale, advertising, administration, premises, bad debts, lease payments under operating   leases, etc.   Staff costs   Personnel costs comprise of wages and salaries, including holiday allowance and pensions, and other social security   costs, etc. for the Company's employees.   Remuneration received from public authorities is deducted from personnel   costs.   Depreciation/ amorti s ation   Depreciation/ amortisation includesamortisation ofintangible fixed assets. The basis, which is calculated as the cost   price minus any residual value, is depreciated on a straight   -line basis over the expected useful life, based on the following  assessment of the assets' expected useful lives:   Acquired intangible fixed assets 5 years.   Acquired material fixed assets 3 - 5 years.   Financial income and expenses   Financial income and costs are recognised in the income statement with the amounts relating to the fiscal year. Financial   items include interest income and costs, gains on disposal of financial fixed assets, as well as allowances and   reimbursements under t he advance tax scheme, etc.   Tax for the year   Tax for the year comprises current tax for the year on expected taxable income and deferred tax adjustment for the year.   The tax expense for the year relating to the profit/loss for the year is   recogni sed inthe income statement and the tax   expense relating to transactions recogni sed directlyin equity.   Balance sheet Intangible fixed assets   Intangible fixed assets include development projects and software. Other intangible fixed assets are initially measured to   cost price and are subsequently valued to acquisition value with deductions for accumulated depreciation and write   - downs.   Material fixed assets   Material fixed assets are measured at cost less accumulated depreciation and impairment losses. Cost includes the   acquisition price and costs directly related to the acquisition until the time at which the asset i   s ready for use.   Financial fixed assets   Financial fixed assets are measured at cost at initial recognition. Subsequently, financial fixed assets are measured at   cost less any impairment losses. Cost includes the acquisition price and costs directly related to the acquisition. Where   there are ind ications of impairment, the assets are written down to their recoverable amount.   Receivables   Receivables are measured at   amortised cost.   Write-down for bad and doubtful debts is made when there is objective evidence that a receivable or a portfolio of  receivables has been impaired. If there is objective evidence that an individual receivable has been impaired, an   impairment loss is recogni sed onan individual basis.   Prepaid expenses and accrued income   Prepaid expenses and accrued income comprise items relating to subsequent   fiscal years .   Corporation tax and deferred tax   Current tax payables and receivables are   recogni sed inthe balance sheet as tax computed on the taxable income for the   year, adjusted for tax on taxable income in previous years and tax paid on account.   Deferred tax is measured using the balance sheet liability method on all temporary differences between the carrying   amount and the tax base of assets and liabilities. However, deferred tax is not   recogni sed ontemporary differences   relating to non -deductible goodwill and on office premises and other items where temporary differences  – apart from  acquisitions – arise at the acquisition date without affecting either profit/loss for the year or taxable income.  In cases   where the tax base can be determined unde   r different tax rules, deferred tax is measured on the basis of management's   planned utilisationof the asset or settlement of the liability.   Deferred tax assets, including the tax value of tax loss carry   forwards, are recogni sed atthe expected value of their   utilisation; 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.   Deferred tax is measured according to the tax rules and at the tax rates applicable at the balance sheet date when the   deferred tax is expected to crystalli se as current tax.   Liabilities   Financial liabilities   Financial liabilities are recogni sed when borrowing at the proceeds received after deduction of incurred transaction   costs.   Other liabilities   Other liabilities are measured at the net reali sable value.   Staff costs 8914172 1468154 142372 10251876 1514701 -23716 967176 441504 17 19 Financial Income 252025 5018 322143 20159 5459 0 373520 Financial expense -29446 -52227 -31044 -14045 Income tax expense 0 63873 0 0 -24238 0 6 Contractual obligations and contingent items, etc.   Operating lease commitments   The company has rent agreements and operating leases at the following amounts:   Leasing agreements with a remaining term of   12-31 months with an average monthly payment of DKK  10 thousand,   corresponding to a total of DKK 264 thousand.   Lease with a non -cancellable period of28 months with a monthly payment of DKK 1 21thousand, corresponding to a total  of DKK 3.389 thousand.   Contingent assets   The value of the tax asset from this year’s   and prior year’sloss amounts to approximately 9.596 thousand, which is not   included in the balance sheet, as there is uncertainty associated with the company’s possibility of reali   sation, by  equali sation in positive taxable income in the future.   7 Related parties   B2 Impact A/S ' related parties include the following:   Related party   Residence/Home   Basis for significant influence   B2Kapital Holding S.à r.l.   Luxembourg   Significant influence