Capviva Solarpark Vandel Holding ApS
Produktion af elektricitet fra vedvarende energikilder
CVR 37 56 96 07AnpartsselskabHaslevStiftet 2016
Oplysningerne er hentet 8. november 2026.
Beta. Regnskaber, ledelse og koncernforhold hentes fra årsrapporterne hos Erhvervsstyrelsen. Registrerede ejere og søgning på personer kommer, når Tjekker får adgang til dem.
Produktion af elektricitet fra vedvarende energikilder
CVR 37 56 96 07AnpartsselskabHaslevStiftet 2016
Oplysningerne er hentet 8. november 2026.
De vigtigste poster fra de seneste 7 regnskabsår. Tryk på en post for at se, hvad den betyder
| Post | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | Ændring2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Resultat | ||||||||
| -288.000 | -286.000 | 78,3 mio. | 83,5 mio. | 74,5 mio. | 80,5 mio. | 79,0 mio. | - | |
| - | - | 53,6 mio. | 58,9 mio. | 49,9 mio. | 43,8 mio. | 42,3 mio. | - | |
| 23,5 mio. | 15,8 mio. | 29,5 mio. | 34,4 mio. | 24,6 mio. | 18,7 mio. | 14,6 mio. | +48,3% | |
| 26,5 mio. | 19,0 mio. | 20,9 mio. | 24,7 mio. | 16,8 mio. | 11,8 mio. | 8,4 mio. | +39,6% | |
| Balance | ||||||||
| 460 mio. | 420 mio. | 729 mio. | 759 mio. | 772 mio. | 800 mio. | 834 mio. | +9,3% | |
| 20,3 mio. | 16,7 mio. | 56,7 mio. | 60,9 mio. | 50,8 mio. | 53,5 mio. | 51,3 mio. | +22,0% | |
| 144 mio. | 121 mio. | 101 mio. | 80,2 mio. | 49,9 mio. | 30,3 mio. | 18,4 mio. | +19,0% | |
| 316 mio. | 300 mio. | 573 mio. | 632 mio. | 685 mio. | 741 mio. | 794 mio. | +5,4% | |
| 5,0 mio. | 4,1 mio. | 60,5 mio. | 66,0 mio. | 59,4 mio. | 58,6 mio. | 58,9 mio. | +21,6% | |
| Pengestrømme og ansatte | ||||||||
| 2 | 2 | - | - | 2 | 2 | 2 | 0,0% | |
| Nøgleforhold (beregnet af Tjekker) | ||||||||
| 31,3% | 28,7% | 13,8% | 10,6% | 6,5% | 3,8% | 2,2% | +2,6 pp | |
| 20,0% | 17,1% | 23,1% | 38,0% | 42,0% | 48,5% | - | +2,9 pp | |
Kilde: årsrapporterne hos Erhvervsstyrelsen. Virksomheden oplyser kun bruttofortjeneste, ikke omsætning. Det må mindre virksomheder.
Det seneste regnskabsår, 2025, i to figurer
Virksomheden oplyser ikke sin omsætning, kun bruttofortjenesten. Det må mindre virksomheder gerne.
| Omsætning | Ikke oplyst |
|---|---|
| Bruttofortjeneste |
Regnskabsårene 2019-2025
| Post | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|
| Bruttofortjeneste | 78.997.000 | 80.456.000 | 74.539.000 | 83.494.000 | 78.264.000 | -286.000 | -288.000 |
| Årets resultat | 8.385.000 | 11.824.000 | 16.847.000 | 24.718.000 | 20.877.000 | 18.951.000 | 26.452.000 |
Beløb i kr. som indberettet
93 poster fra 7 regnskabsår
| Post | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| Resultat | |||||||
| Bruttofortjeneste | -288.000 | -286.000 | -270.000 | 83,5 mio. | 74,5 mio. | 80,5 mio. | 79,0 mio. |
| Indtægter af kapitalandele i tilknyttede virksomheder | 39,0 mio. | 30,8 mio. | 33,0 mio. | 0 | 0 | 0 | 0 |
| Andre finansielle indtægter | 141.000 | 544.000 | 115.000 | 1,0 mio. | 614.000 | 3,0 mio. | 1,7 mio. |
| Andre finansielle omkostninger | 15,3 mio. | 15,2 mio. | 14,2 mio. | 25,4 mio. | 26,0 mio. | 28,0 mio. | 29,4 mio. |
| Resultat før skat | 23,5 mio. | 15,8 mio. | 18,6 mio. | 34,4 mio. | 24,6 mio. | 18,7 mio. | 14,6 mio. |
| Skat af årets resultat | -3,0 mio. | -3,1 mio. | -2,3 mio. | 9,7 mio. | 7,7 mio. | 6,9 mio. | 6,2 mio. |
Fra årsrapporten for 2025, i virksomhedens egne ord
Remaining positive difference included in the above carrying amount at140,382145,938Investments in subsidiaries are specified as follows:
Payments due within 1 year are recognised in short-term debt. Other debt is recognised in long-term debt.The debt falls due for payment as specified below:Payables to group enterprises315,785299,592
Other contingent liabilitiesThe Danish group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. The total amount of corporation tax payable by the Group amounts to DKK 0. Moreover, the Danish group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the Group’s liability.
With reference to section 110 of the Danish Financial Statements Act, no consolidated financial statements are prepared.
Hedge accountingChanges in the fair values of financial instruments that are designated and qualify as fair value hedges of a recognised asset or a recognised liability are recognised in the income statement as are any changes in the fair value of the hedged asset or the hedged liability related to the hedged risk.Changes in the fair values of derivative financial instruments that are designated and qualify as hedges of expected future transactions are recognised in the fair value reserve under equity as regards the effective portion of the hedge. The ineffective portion is recognised in the income statement. If the hedged transaction results in an asset or a liability, the amount deferred in equity is transferred from equity and recognised in the cost of the asset or the liability, respectively. If the hedged transaction results in an income or an expense, the amount deferred in equity is transferred from equity to the income statement in the period in which the hedged transaction is recognised. The amount is recognised in the same item as the hedged transaction.Changes in the fair values of financial instruments that are designated and qualify as hedges of net investments in independent foreign subsidiaries or associates are recognised directly in equity as regards the effective portion of the hedge, whereas the ineffective portion is recognised in the income statement.
De originale dokumenter hos Erhvervsstyrelsen
Årsrapport 2025
Offentliggjort 07.04.2026
Årsrapport 2024
Offentliggjort 08.05.2025
Årsrapport 2023
Offentliggjort 25.04.2024
Årsrapport 2022 (rettet)
Offentliggjort 01.05.2023
Årsrapport 2021
Offentliggjort 22.02.2022
Årsrapport 2020
Offentliggjort 22.03.2021
Årsrapport 2019
| -288.000 kr. |
| Driftsresultat | Ikke oplyst |
|---|
| Resultat før skat | 23,5 mio. kr. |
|---|
| Årets resultat | 26,5 mio. kr. |
|---|
Af hver 100 kr., virksomheden ejer, er 31 kr. betalt af ejerne selv og 69 kr. lånt eller skyldt til andre.
| Aktiver i alt | 460 mio. kr. |
|---|---|
| Egenkapital | 144 mio. kr. |
| Gæld og forpligtelser | 316 mio. kr. |
| Årets resultat | 26,5 mio. | 19,0 mio. | 20,9 mio. | 24,7 mio. | 16,8 mio. | 11,8 mio. | 8,4 mio. |
|---|
| Overført til reserve for nettoopskrivning | 39,0 mio. | 30,8 mio. | 33,0 mio. | - | - | - | - |
|---|
| Overført til overført resultat | -12,5 mio. | -11,8 mio. | -12,1 mio. | - | - | - | - |
|---|
| Adjustments of hedging instruments at fair value | 950.000 | - | - | - | - | - | - |
|---|
| Other adjustments of equity | -4,4 mio. | - | - | - | - | - | - |
|---|
| Renteomkostninger til tilknyttede virksomheder | 15,0 mio. | 14,2 mio. | 13,5 mio. | 17,6 mio. | 17,5 mio. | 17,2 mio. | 17,1 mio. |
|---|
| Valutakurstab | 377.000 | 926.000 | 703.000 | 2,1 mio. | 1,7 mio. | 1,5 mio. | 3,6 mio. |
|---|
| Aktuel skat | -3,0 mio. | -3,1 mio. | -2,3 mio. | 0 | 0 | 0 | 0 |
|---|
| Af- og nedskrivninger af materielle og immaterielle anlægsaktiver | - | - | 24,6 mio. | 24,6 mio. | 24,6 mio. | 36,7 mio. | 36,7 mio. |
|---|
| Resultat af primær drift | - | - | 53,6 mio. | 58,9 mio. | 49,9 mio. | 43,8 mio. | 42,3 mio. |
|---|
| Adjustments | - | - | 57,4 mio. | 58,8 mio. | 57,7 mio. | 68,6 mio. | 70,6 mio. |
|---|
| Adjustments for decrease increase in working capital | - | - | -8,6 mio. | 6,5 mio. | 2,2 mio. | -11.000 | -602.000 |
|---|
| Modtagne renter | - | - | 994.000 | 1,0 mio. | 614.000 | 3,0 mio. | 1,7 mio. |
|---|
| Betalte renter | - | - | -24,5 mio. | -24,6 mio. | 24,9 mio. | 28,0 mio. | 29,4 mio. |
|---|
| Repayment of mortgage debt | - | - | -58,5 mio. | -58,9 mio. | 59,1 mio. | - | - |
|---|
| Repayment of debt to credit institutions | - | - | -80.000 | 0 | 0 | - | - |
|---|
| Raising of debt to credit institutions | - | - | 0 | 80.000 | - | - | - |
|---|
| Raising of debt to group enterprises | - | - | 5,2 mio. | 2,8 mio. | 4,3 mio. | 4,9 mio. | - |
|---|
| Andre renteomkostninger | - | - | 4,6 mio. | 5,7 mio. | 6,8 mio. | 9,3 mio. | 8,7 mio. |
|---|
| Regulering af udskudt skat | - | - | 8,6 mio. | 9,7 mio. | 7,7 mio. | 6,9 mio. | 6,3 mio. |
|---|
| Adjustments of interest and similar incomes | - | - | -994.000 | -1,0 mio. | -614.000 | -3,0 mio. | -1,7 mio. |
|---|
| Adjustmentsf interest and similar expenses | - | - | 25,1 mio. | 25,4 mio. | 26,0 mio. | 28,0 mio. | 29,4 mio. |
|---|
| Depreciation amortisation expense and impairment losses of property plant and equipment and intangible assets | - | - | 24,6 mio. | 24,6 mio. | 24,6 mio. | 36,7 mio. | 36,7 mio. |
|---|
| Adjustments of tax expense | - | - | 8,6 mio. | 9,7 mio. | 7,7 mio. | 6,9 mio. | 6,2 mio. |
|---|
| Decrease increase in receivables | - | - | -2,9 mio. | 185.000 | 505.000 | -136.000 | -381.000 |
|---|
| Decrease increase in trade payables | - | - | -5,7 mio. | 6,3 mio. | 668.000 | -92.000 | -221.000 |
|---|
| Repayment of debt to group enterprises | - | - | - | -2,8 mio. | 0 | -4,9 mio. | 150.000 |
|---|
| Regulering af skat vedrørende tidligere år | - | - | - | 0 | 9.000 | 0 | - |
|---|
| Tax expense on ordinary activities | - | - | - | 9,7 mio. | 7,7 mio. | 6,9 mio. | 6,2 mio. |
|---|
| Results from net financials | - | - | - | - | -25,3 mio. | -25,1 mio. | -27,7 mio. |
|---|
| Investment in property plant and equipment | - | - | - | - | 0 | 0 | 0 |
|---|
| Repayments of longterm liabilities classified as financing activities | - | - | - | - | 59,1 mio. | 58,1 mio. | 57,9 mio. |
|---|
| Adjustments for current tax relating to tax rate changes or imposition of new taxes | - | - | - | - | - | 0 | -20.000 |
|---|
| Other adjustments | - | - | - | - | - | 0 | 21.000 |
|---|
| Balance | |||||||
|---|---|---|---|---|---|---|---|
| Kapitalandele i tilknyttede virksomheder | 439 mio. | 404 mio. | 372 mio. | 0 | 0 | 0 | 0 |
| Finansielle anlægsaktiver | 439 mio. | 404 mio. | 372 mio. | 1,3 mio. | 17.000 | 17.000 | 17.000 |
| Anlægsaktiver | 439 mio. | 404 mio. | 372 mio. | 698 mio. | 721 mio. | 746 mio. | 783 mio. |
| Tilgodehavender hos tilknyttede virksomheder | 17,1 mio. | 13,5 mio. | 8,7 mio. | 0 | 0 | 0 | 0 |
| Tilgodehavende sambeskatningsbidrag | 3,0 mio. | 3,1 mio. | 2,3 mio. | 0 | 0 | 0 | 0 |
| Tilgodehavender | 20,1 mio. | 16,6 mio. | 11,0 mio. | 1,2 mio. | 1,4 mio. | 1,9 mio. | 1,8 mio. |
| Likvide beholdninger | 277.000 | 92.000 | 192.000 | 59,7 mio. | 49,3 mio. | 51,6 mio. | 49,5 mio. |
| Omsætningsaktiver | 20,3 mio. | 16,7 mio. | 11,2 mio. | 60,9 mio. | 50,8 mio. | 53,5 mio. | 51,3 mio. |
| Aktiver i alt | 460 mio. | 420 mio. | 383 mio. | 759 mio. | 772 mio. | 800 mio. | 834 mio. |
| Virksomhedskapital | 50.000 | 50.000 | 50.000 | 50.000 | 50.000 | 50.000 | 50.000 |
| Reserve for nettoopskrivning efter indre værdis metode | 245 mio. | 209 mio. | 177 mio. | 0 | 0 | 0 | 0 |
| Overført resultat | -101 mio. | -88,5 mio. | -76,7 mio. | 71,8 mio. | 47,0 mio. | 30,2 mio. | 18,4 mio. |
| Egenkapital | 144 mio. | 121 mio. | 101 mio. | 80,2 mio. | 49,9 mio. | 30,3 mio. | 18,4 mio. |
| Gæld til tilknyttede virksomheder, langfristet | 311 mio. | 296 mio. | 281 mio. | 358 mio. | 356 mio. | 351 mio. | 347 mio. |
| Langfristede gældsforpligtelser | 311 mio. | 296 mio. | 281 mio. | 566 mio. | 625 mio. | 682 mio. | 735 mio. |
| Leverandører af varer og tjenesteydelser | 35.000 | 15.000 | 33.000 | 7,7 mio. | 1,4 mio. | 730.000 | 826.000 |
| Gæld til tilknyttede virksomheder | 4,9 mio. | 4,1 mio. | 1,3 mio. | 0 | 0 | 0 | 0 |
| Kortfristede gældsforpligtelser | 5,0 mio. | 4,1 mio. | 1,3 mio. | 66,0 mio. | 59,4 mio. | 58,6 mio. | 58,9 mio. |
| Gældsforpligtelser i alt | 316 mio. | 300 mio. | 282 mio. | 632 mio. | 685 mio. | 741 mio. | 794 mio. |
| Passiver i alt | 460 mio. | 420 mio. | 383 mio. | 759 mio. | 772 mio. | 800 mio. | 834 mio. |
| Produktionsanlæg og maskiner | - | - | 672 mio. | 697 mio. | 721 mio. | 746 mio. | 783 mio. |
| Materielle anlægsaktiver | - | - | 672 mio. | 697 mio. | 721 mio. | 746 mio. | 783 mio. |
| Deposita | - | - | 20.000 | 19.000 | 17.000 | 17.000 | 17.000 |
| Andre langfristede tilgodehavender | - | - | 22.000 | 1,3 mio. | 0 | - | - |
| Tilgodehavender fra salg og tjenesteydelser | - | - | 3,7 mio. | 754.000 | 723.000 | 877.000 | 1,1 mio. |
| Andre tilgodehavender | - | - | 326.000 | 347.000 | 592.000 | 437.000 | 558.000 |
| Periodeafgrænsningsposter | - | - | 119.000 | 118.000 | 91.000 | 600.000 | 153.000 |
| Reserve for sikringstransaktioner | - | - | 7,9 mio. | 8,4 mio. | - | - | - |
| Hensættelse til udskudt skat | - | - | 51,6 mio. | 43,0 mio. | 33,3 mio. | 25,6 mio. | 18,7 mio. |
| Other provisions | - | - | 4,1 mio. | 4,1 mio. | 4,1 mio. | 3,0 mio. | 2,8 mio. |
| Hensatte forpligtelser | - | - | 55,7 mio. | 47,1 mio. | 37,4 mio. | 28,6 mio. | 21,5 mio. |
| Prioritetsgæld, langfristet | - | - | 146 mio. | 204 mio. | 262 mio. | 321 mio. | 379 mio. |
| Anden gæld, langfristet | - | - | 2,2 mio. | 3,0 mio. | - | - | - |
| Prioritetsgæld, kortfristet | - | - | 58,5 mio. | 58,2 mio. | 58,0 mio. | 57,9 mio. | 58,1 mio. |
| Gæld til kreditinstitutter, kortfristet | - | - | 0 | 80.000 | 0 | - | - |
| Cash and cash equivalents concerning cashflow statement | - | - | 17,0 mio. | 25,3 mio. | 15,6 mio. | 51,6 mio. | 49,5 mio. |
| Udskudte skatteaktiver | - | - | - | 0 | 0 | 0 | 0 |
| Hedge fund | - | - | - | 8,4 mio. | 2,8 mio. | 90.000 | 0 |
| Other longterm payables | - | - | - | 3,0 mio. | 7,3 mio. | 10,0 mio. | 10,1 mio. |
| Paid contributed capital | - | - | - | 50.000 | 50.000 | 50.000 | 50.000 |
| Pengestrømme | |||||||
|---|---|---|---|---|---|---|---|
| Cash flow from operating activities before financial items | - | - | 69,7 mio. | 90,0 mio. | 76,8 mio. | 80,4 mio. | 78,4 mio. |
| Pengestrømme fra driften | - | - | 46,2 mio. | 66,4 mio. | 52,5 mio. | 55,4 mio. | 50,7 mio. |
| Amount of component of cash flows from used in investing activities | - | - | -1,2 mio. | -689.000 | -564.000 | - | - |
| Pengestrømme fra investeringer | - | - | -1,2 mio. | -689.000 | -564.000 | - | - |
| Pengestrømme fra finansiering | - | - | -53,3 mio. | -56,1 mio. | -54,7 mio. | -53,3 mio. | -58,0 mio. |
| Net increase decrease in cash and cash equivalents | - | - | -8,3 mio. | 9,7 mio. | -2,8 mio. | 2,1 mio. | -7,3 mio. |
| Cash flow from ordinary operating activities | - | - | - | 66,4 mio. | 52,5 mio. | - | - |
| Shortterm debt to banks cash flows statement | - | - | - | 0 | 0 | - | - |
| Other provisions cash flow | - | - | - | 0 | 1,1 mio. | 217.000 | 0 |
| Andre tal | |||||||
|---|---|---|---|---|---|---|---|
| Gennemsnitligt antal ansatte | 2 | 2 | - | - | 2 | 2 | 2 |
| Return on capital employed | - | - | 0,07 | 0,08 | 6,5 | 5 | 5 |
| Equity ratio | - | - | 0,14 | 0,11 | 6,5 | 4 | 2 |
| Return on equity | - | - | 0,23 | 0,38 | 42 | 48 | 58 |
Kilde: årsrapporterne hos Erhvervsstyrelsen. Beløb i DKK, afrundet, som indberettet. En streg betyder, at tallet ikke er oplyst. Poster uden dansk navn står, som de hedder i indberetningen. Tal, der er fordelt på fx egenkapitalens kolonner, står i selve årsrapporten.
The Executive Board has today considered and adopted the Annual Report of Capviva Solarpark Vandel Holding ApS for the financial year 1 January - 31 December 2025.
The Annual Report is 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 at 31 December 2025 of the Company and of the results of the Company operations for 2025.
We recommend that the Annual Report be adopted at the Annual General Meeting.
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 in accordance with the Danish Financial Statements Act.We have audited the Financial Statements of Capviva Solarpark Vandel Holding ApS for the financial year 1 January - 31 December 2025, which comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies (”the Financial Statements”).
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 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 objectives are to obtain reasonable assurance about 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 applicable in Denmark will always detect a material misstatement when it exists. Misstatements can 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 users taken 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 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.Plan and perform the audit to obtain sufficient appropriate audit evidence regarding the consolidated financial information of the entities or business units as a basis for forming an opinion on the Financial Statements. We are responsible for the direction, supervision and review of the audit work performed. We remain solely responsible for our audit opinion.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.
The entity's purpose is to act as a financing and holding company for its subsidiaries.
The Annual Report of Capviva Solarpark Vandel Holding ApS for 2025 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B as well as selected rules applying to reporting class C.The accounting policies applied remain unchanged from last year.The Financial Statements for 2025 are presented in TDKK.
Recognition and measurementRevenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset will flow to the Company, and the value of the asset can be measured reliably.Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow out of the Company, and the value of the liability can be measured reliably.Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below.
Translation policiesDanish kroner is used as the presentation currency. All other currencies are regarded as foreign currencies.Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Gains and losses arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement.Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognised in financial income and expenses in the income statement.Fixed assets acquired in foreign currencies are measured at the transaction date rates.
Derivative financial instruments are initially recognised in the balance sheet at cost and are subsequently remeasured at their fair values. Positive and negative fair values of derivative financial instruments are classified as ”Other receivables” and ”Other payables”, respectively.Changes in the fair values of derivative financial instruments are recognised in the income statement unless the derivative financial instrument is designated and qualify as hedge accounting.
Other external expensesOther external expenses comprise expenses for office expenses, etc.
Gross lossWith reference to section 32 of the Danish Financial Statements Act, gross profit/loss comprises of other external expenses.
Income from investments in subsidiariesThe item “Income from investments in subsidiaries” in the income statement includes the proportionate share of the profit for the year.
Financial income and expenses are recognised in the income statement at the amounts relating to the financial year.
Tax on profit/loss for the yearTax for the year consists of current tax for the year and changes in deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity.The Company is jointly taxed with Solarpark Vandel ApS and Vandel Sol ApS. The tax effect of the joint taxation is allocated to enterprises in proportion to their taxable incomes.
Investments in subsidiariesInvestments in subsidiaries are recognised and measured under the equity method.The item “Investments in subsidiaries” in the balance sheet include the proportionate ownership share of the net asset value of the enterprises calculated on the basis of the fair values of identifiable net assets at the time of acquisition with deduction or addition of unrealised intercompany profits or losses and with addition of the remaining value of any increases in value and goodwill calculated at the time of acquisition of the enterprises.The total net revaluation of investments in subsidiaries is transferred upon distribution of profit to “Reserve for net revaluation under the equity method“ under equity. The reserve is reduced by dividend distributed to the Parent Company and adjusted for other equity movements in the subsidiaries.Subsidiaries with a negative net asset value are recognised at DKK 0. Any legal or constructive obligation of the Parent Company to cover the negative balance of the enterprise is recognised in provisions.
Receivables are measured in the balance sheet at the lower of amortised cost and net realisable value, which corresponds to nominal value less provisions for bad debts.
Current tax receivables and liabilitiesCurrent tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses.
Debts are measured at amortised cost, substantially corresponding to nominal value.
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