35404767 2025-01-01 2025-12-31 35404767 2025-01-01 2025-12-31 1 35404767 2025-01-01 2025-12-31 1 35404767 2025-01-01 2025-12-31 1 35404767 2024-01-01 2024-12-31 35404767 2025-12-31 35404767 2024-12-31 35404767 2024-01-01 d:ContributedCapitalMember 35404767 2024-01-01 d:RetainedEarningsMember 35404767 2024-01-01 2024-12-31 d:RetainedEarningsMember 35404767 2025-01-01 d:ContributedCapitalMember 35404767 2025-01-01 d:RetainedEarningsMember 35404767 2025-01-01 2025-12-31 d:RetainedEarningsMember 35404767 2025-12-31 d:ContributedCapitalMember 35404767 2025-12-31 d:RetainedEarningsMember iso4217:DKK xbrli:pure Årsrapport 30700228 EY Godkendt Revisionspartnerselskab  Dirch Passers Allé 36 Postboks 250, 2000 Frederiksberg 2025-01-01 2025-12-31 2024-01-01 2024-12-31 35404767 OPEN POS Denmark ApS Herstedøstervej  27 A, 1. 2620 Albertslund 2013-07-18 Copenhagen EY Godkendt Revisionspartnerselskab 30700228 Dirch Passers Allé  36 2000 Frederiksberg Danmark +45 73 23 30 00 2026-02-19 Christian Gyllenwaldt Regnskabsklasse B Andre erklæringer uden sikkerhed true true 2026-02-19 2026-02-19 CaseWare Working Papers Today, the Board of Directors and the Executive Board have discussed and approved the annual report of OPEN POS Denmark ApS for the financial year 1 January - 31 December 2025. The annual report, which has not been audited, has been prepared in accordance with the provisions of the Danish Financial Statements Act. The Board of Directors and the Executive Board have considered the criteria for omission of audit to be met. In our 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 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. Albertslund Christian Gyllenwaldt Christian Gyllenwaldt Chairman To the general management of OPEN POS Denmark ApS We have compiled the financial statements of OPEN POS Denmark ApS for the financial year 1 January - 31 December 2025 based on the Company's bookkeeping and other information provided.The financial statements comprise an income statement, balance sheet, statement of changes in equity and notes, including accounting policies.We performed this compilation engagement in accordance with ISRS 4410 Compilation Engagements.We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant requirements in the Danish Auditors Act and International Ethics Standards Board for Professional Accountants' International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, objectivity, professional competence and due care.The financial statements and the accuracy and completeness of the information used to compile the financial statements 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 the financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether the financial statements are prepared in accordance with the Danish Financial Statements Act. Copenhagen Birgit Morville Schrøder State Authorised Public Accountant mne21337 The Company's activities comprise sale of cashier systems and payment terminals and other activities which Management assesses as related. The income statement for 2025 shows a profit of DKK 765 thousand against a profit of DKK 697 thousand last year, and the balance sheet at 31 December 2025 shows equity of DKK 4,622 thousand. Management considers the Company's financial performance in the year satisfactory. No events materially affecting the Company's financial position have occurred subsequent to the financial year-end. 819000 685000 180000 233000 18000 22000 981000 896000 216000 199000 765000 697000 765000 697000 88000 146000 4667000 3986000 93000 79000 11000 10000 4859000 4221000 318000 134000 5177000 4355000 5177000 4355000 80000 80000 4542000 3777000 4622000 3857000 117000 112000 136000 147000 196000 230000 106000 9000 555000 498000 555000 498000 5177000 4355000 80000 3080000 697000 80000 3777000 765000 80000 4542000 The annual report of OPEN POS Denmark ApS for 2025 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. The accounting policies used in the preparation of the financial statements are consistent with those of last year. Reporting currencyThe financial statements are presented in Danish kroner (DKK'000). On initial recognition, transactions denominated in foreign currencies are translated at the exchange rate at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and the date of payment are recognised in the income statement as financial income or financial expenses.Receivables and payables and other monetary items denominated in foreign currencies are translated at the exchange rate at the balance sheet date. The difference between the exchange rates at the balance sheet date and the date at which the receivable or payable arose or was recognised in the most recent financial statements is recognised in the income statement as financial income or financial expenses. The Company has chosen IAS 18 as interpretation for revenue recognition.Income from the sale of goods for resale and finished goods is recognised in revenue when the most significant rewards and risks have been transferred to the buyer and provided the income can be measured reliably and payment is expected to be received. The date of the transfer of the most significant rewards and risks is based on standardised terms of delivery based on Incoterms® 2010.Income from the rendering of services is recognised as revenue as the services are rendered. Accordingly, revenue corresponds to the market value of the services rendered during the year (percentage-of-completion method).Revenue is measured at the fair value of the agreed consideration excluding VAT and taxes charged on behalf of third parties. All discounts and rebates granted are recognised in revenue. The items revenue, cost of sales and external expenses have been aggregated into one item in the income statement called gross profit in accordance with section 32 of the Danish Financial Statements Act. Raw materials and consumables include expenses relating to raw materials and consumables used in generating the year's revenue. Other external expenses include the year's expenses relating to the Company's core activities, including expenses relating to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. Financial income and expenses are recognised in the income statements at the amounts that concern the financial year. Net financials include interest income and expenses as well as allowances and surcharges under the advance-payment-of-tax scheme, etc. Tax for the year includes current tax on the year's expected taxable income and the year's deferred tax adjustments. The portion of the tax for the year that relates to the profit/loss for the year is recognised in the income statement, whereas the portion that relates to transactions taken to equity is recognised in equity. The Company has chosen IAS 39 as interpretation for impairment write-down of financial receivables.Receivables are measured at amortised cost.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 has been impaired, an impairment loss is recognised on an individual basis.Receivables in respect of which there is no objective evidence of individual impairment are tested for objective evidence of impairment on a portfolio basis. The portfolios are primarily based on the debtors' domicile and credit ratings in line with the Company's risk management policy. The objective evidence applied to portfolios is determined based on historical loss experience.Impairment losses are calculated as the difference between the carrying amount of the receivables and the present value of the expected cash flows, including the realisable value of any collateral received. The effective interest rate for the individual receivable or portfolio is used as discount rate. Prepayments recognised under "Assets" comprise prepaid expenses regarding subsequent financial reporting years. Cash comprise cash and short-term securities which are readily convertible into cash and subject only to minor risks of changes in value. Proposed dividendsDividend proposed for the year is recognised as a liability once adopted at the annual general meeting (declaration date). Dividends expected to be distributed for the financial year are presented as a separate item under "Equity". Dividend proposed for the year is recognised as a liability once adopted at the annual general meeting (declaration date). Dividends expected to be distributed for the financial year are presented as a separate item under "Equity". Current tax payables and receivables are recognised in the balance sheet as the estimated income tax charge for the year, adjusted for prior-year taxes and tax paid on account.Deferred tax is measured according to the liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities. However, deferred tax is not recognised on temporary differences relating to goodwill which is not deductible for tax purposes and on office premises and other items where temporary differences, apart from business combinations, arise at the date of acquisition without affecting either profit/loss for the year or taxable income. Where alternative tax rules can be applied to determine the tax base, deferred tax is measured based on Management's intended use of the asset or settlement of the liability, respectively.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 crystallise as current tax. Deferred tax assets are recognised at the 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. Changes in deferred tax due to changes in the tax rate are recognised in the income statement. The Company has chosen IAS 39 as interpretation for liabilities.Other liabilities are measured at net realisable value. Deferred incomeDeferred income recognised as a liability comprises payments received concerning income in subsequent financial reporting years. 0 0 171000 221000 5000 8000 4000 4000 230000 241000 -14000 -42000 The Company's share capital has remained DKK 80 thousand over the past 5 years. The Company has not provided any security or other collateral in assets at 31 December 2025. Parties exercising control Related partyDomicileBasis for control OP Group ABAdolf Edelsvärds gata 8, 414 51 Göteborg, SwedenParent - Participating interest Information about consolidated financial statements ParentDomicile OPEN POS Nordic Group ABAdolf Edelsvärds gata 8, 414 51 Göteborg, Sweden