Blackbird Air A/S
Passagertransport med charter- og taxifly
CVR 38 01 97 08AktieselskabBillundStiftet 2016
The company's purpose is aviation operations and related activities.
Oplysningerne er hentet 10. november 2026.
Beta. Registrerede ejere og personsøgning kommer snart.
Passagertransport med charter- og taxifly
CVR 38 01 97 08AktieselskabBillundStiftet 2016
The company's purpose is aviation operations and related activities.
Oplysningerne er hentet 10. november 2026.
Alle 69 poster fra 7 regnskabsår. Tryk på en fremhævet post for at se, hvad den betyder
| Post | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | Ændring2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Resultat | ||||||||
| 26,7 mio. | 20,6 mio. | 10,7 mio. | 2,2 mio. | 1,9 mio. | 2,5 mio. | 2,7 mio. | +29,8% | |
Omsætningen minus udgifterne til varer, materialer og andre eksterne omkostninger som fx husleje. Lønnen er ikke trukket fra endnu. Små virksomheder må vise bruttofortjenesten i stedet for omsætningen. | ||||||||
| Personaleomkostninger | 22,3 mio. | 15,7 mio. | 7,9 mio. | 8,6 mio. | 2,9 mio. | 2,8 mio. | 2,2 mio. | +41,5% |
| Af- og nedskrivninger af materielle og immaterielle anlægsaktiver | 263.000 | 263.000 | 174.000 | 515.000 | 191.000 | 195.956 | 198.590 | 0,0% |
| 4,2 mio. | 4,6 mio. | 2,6 mio. | -628.000 | -1,2 mio. | -454.508 | 230.121 | −9,0% | |
| Indtægter af kapitalandele i tilknyttede virksomheder | 842.000 | 360.000 | 146.000 | -311.000 | - | - | - | +133,9% |
| Andre finansielle indtægter | 588.000 | 475.000 | 432.000 | 72.000 | 14.000 | 104.892 | 30.568 | +23,8% |
| Andre finansielle omkostninger | 10.000 | 164.000 | 30.000 | 128.000 | 22.000 | 155.384 | 27.602 | −93,9% |
| 5,6 mio. | 5,2 mio. | 3,1 mio. | -580.000 | -1,2 mio. | -505.000 | 233.087 | +6,5% | |
| Skat af årets resultat | 1,1 mio. | 1,1 mio. | 659.000 | 59.000 | -257.000 | -110.914 | 52.263 | −5,7% |
| 4,5 mio. | 4,1 mio. | 2,4 mio. | -455.000 | -913.281 | -394.086 | 180.824 | +9,8% | |
| Overført til reserve for nettoopskrivning | 842.000 | 360.000 | 146.000 | - | - | - | - | +133,9% |
| Overført til overført resultat | 3,7 mio. | 3,8 mio. | 2,3 mio. | - | - | - | - | −2,1% |
| Lønninger | 18,6 mio. | 13,2 mio. | 6,6 mio. | 7,7 mio. | 2,6 mio. | 2,5 mio. | 2,0 mio. | +40,5% |
| Pensioner | 1,6 mio. | 1,1 mio. | 670.000 | 625.000 | 154.000 | 165.648 | 142.465 | +53,6% |
| Andre omkostninger til social sikring | 167.000 | 93.000 | 66.000 | 71.000 | 21.000 | 14.753 | 14.760 | +79,6% |
| Andre personaleomkostninger | 1,9 mio. | 1,4 mio. | 619.000 | 265.000 | 74.000 | 91.709 | 33.162 | +39,6% |
| Aktuel skat | 1,1 mio. | 1,2 mio. | 650.000 | 135.000 | -216.000 | -68.710 | 92.102 | −7,5% |
| Regulering af udskudt skat | -8.000 | -30.000 | 9.000 | -76.000 | -41.000 | -42.194 | -39.839 | - |
| Transferred to from rest of other reserves | - | 0 | -24.000 | - | - | - | - | - |
| Renteindtægter fra tilknyttede virksomheder | - | 0 | 122.000 | 9.000 | 0 | 53 | 0 | - |
| Andre renteindtægter | - | 475.000 | 310.000 | 63.000 | 12.972 | 104.839 | 30.568 | - |
| Renteomkostninger til tilknyttede virksomheder | - | 0 | 30.000 | 6.000 | 19.000 | 28.727 | - | - |
| Andre renteomkostninger | - | 164.000 | 0 | 122.000 | 3.000 | 126.657 | - | - |
| Bruttoresultat | - | - | - | - | 1,9 mio. | 2,5 mio. | - | - |
| Tax expense on ordinary activities | - | - | - | - | -256.826 | -110.914 | - | - |
| Contribution from group | - | - | - | - | 800.000 | - | - | - |
| Increase decrease of reserves through application of uniting of interests method equity | - | - | - | - | 0 | - | - | - |
| Dividend | - | - | - | - | 0 | - | - | - |
| Regulering af skat vedrørende tidligere år | - | - | - | - | 0 | -10 | 0 | - |
| Balance | ||||||||
| Completed development projects | 0 | 0 | 0 | 31.000 | 222.000 | 413.151 | 603.835 | - |
| Immaterielle anlægsaktiver | 0 | 0 | 0 | 31.000 | 222.000 | 413.151 | 603.835 | - |
| Andre anlæg, driftsmateriel og inventar | 160.000 | 424.000 | 691.000 | 613.000 | 0 | 0 | 5.272 | −62,3% |
| Materielle anlægsaktiver | 160.000 | 424.000 | 691.000 | 613.000 | 0 | 0 | 5.272 | −62,3% |
| Kapitalandele i tilknyttede virksomheder | 2,4 mio. | 1,6 mio. | 1,2 mio. | 1,0 mio. | - | - | - | +54,3% |
| Finansielle anlægsaktiver | 2,4 mio. | 1,6 mio. | 1,2 mio. | 1,0 mio. | - | - | - | +54,3% |
| Anlægsaktiver | 2,6 mio. | 2,0 mio. | 1,9 mio. | 1,7 mio. | 222.000 | 413.151 | 609.107 | +29,3% |
| Råvarer og hjælpematerialer | 173.000 | 176.000 | 171.000 | 128.000 | 91.000 | 75.198 | 61.865 | −1,7% |
| Varebeholdninger | 173.000 | 176.000 | 171.000 | 128.000 | 91.000 | 75.198 | 61.865 | −1,7% |
| Tilgodehavender fra salg og tjenesteydelser | 27,2 mio. | 16,1 mio. | 394.000 | 590.000 | 13.000 | 37.106 | 64.977 | +69,1% |
| Tilgodehavender hos tilknyttede virksomheder | 8,2 mio. | 9,8 mio. | 6,5 mio. | 8,5 mio. | 5,2 mio. | 7,5 mio. | 2,9 mio. | −15,7% |
| Andre tilgodehavender | 518.000 | 90.000 | 1,7 mio. | 232.000 | 100.000 | 525.058 | 42.942 | +475,6% |
| Periodeafgrænsningsposter | 821.000 | 530.000 | 577.000 | 705.000 | 143.000 | 138.350 | 43.692 | +54,9% |
| Tilgodehavender | 36,8 mio. | 26,5 mio. | 9,1 mio. | 10,0 mio. | 5,7 mio. | 8,3 mio. | 3,1 mio. | +38,9% |
| Likvide beholdninger | 16,4 mio. | 9,3 mio. | 16,1 mio. | 12,1 mio. | 169.000 | 204.308 | 1,0 mio. | +76,0% |
| 53,3 mio. | 36,0 mio. | 25,4 mio. | 7,8 mio. | 5,9 mio. | 8,5 mio. | 4,2 mio. | +48,3% | |
| 55,9 mio. | 37,9 mio. | 27,3 mio. | 7,8 mio. | 6,1 mio. | 8,9 mio. | 4,8 mio. | +47,3% | |
| Virksomhedskapital | 600.000 | 600.000 | 600.000 | 600.000 | 600.000 | 600.000 | 600.000 | 0,0% |
| Reserve for nettoopskrivning efter indre værdis metode | 1,8 mio. | 1,1 mio. | 592.000 | 446.000 | - | - | - | +75,2% |
| Overført resultat | 14,6 mio. | 10,9 mio. | 7,2 mio. | 4,9 mio. | -313.000 | -348.581 | -106.892 | +34,4% |
| 17,1 mio. | 12,5 mio. | 8,4 mio. | 606.000 | 460.396 | 573.677 | 967.763 | +36,2% | |
| Hensættelse til udskudt skat | 0 | 8.000 | 38.000 | 30.000 | 47.000 | 88.146 | 130.340 | −100,0% |
| Hensatte forpligtelser | 0 | 8.000 | 38.000 | 30.000 | 47.000 | 88.146 | 130.340 | −100,0% |
| Gæld til kreditinstitutter, kortfristet | 10.000 | 5.000 | 0 | - | - | - | - | +100,0% |
| Forudbetalinger fra kunder | 4,5 mio. | 1,9 mio. | 2,4 mio. | 5,7 mio. | - | - | - | +139,1% |
| Leverandører af varer og tjenesteydelser | 15,6 mio. | 7,3 mio. | 1,6 mio. | 2,1 mio. | 1,3 mio. | 1,9 mio. | 843.168 | +114,3% |
| Gæld til tilknyttede virksomheder | 15,2 mio. | 6,0 mio. | 10,9 mio. | 7,6 mio. | 3,2 mio. | 3,8 mio. | 1,5 mio. | +150,5% |
| Skyldig selskabsskat | 1,1 mio. | 1,2 mio. | 650.000 | 134.000 | 0 | 0 | 92.102 | −7,5% |
| Anden gæld, kortfristet | 2,5 mio. | 9,0 mio. | 3,3 mio. | - | - | - | - | −72,8% |
| 38,8 mio. | 25,4 mio. | 18,9 mio. | 7,2 mio. | 5,6 mio. | 8,3 mio. | 3,7 mio. | +52,9% | |
| 38,8 mio. | 25,4 mio. | 18,9 mio. | 7,2 mio. | 5,6 mio. | 8,3 mio. | 3,7 mio. | +52,9% | |
| Passiver i alt | 55,9 mio. | 37,9 mio. | 27,3 mio. | 23,9 mio. | 6,1 mio. | 8,9 mio. | 4,8 mio. | +47,3% |
| Reserve for development expenditure | - | - | 0 | 24.000 | 174.000 | 322.258 | 474.655 | - |
| Other shortterm payables | - | - | 3,3 mio. | 2,4 mio. | 1,1 mio. | 2,5 mio. | 1,3 mio. | - |
| Tilgodehavende selskabsskat | - | - | - | 84.000 | 216.000 | 68.710 | 0 | - |
| Development projects in progress | - | - | - | - | 0 | 0 | - | - |
| Trademarks originating from development projects | - | - | - | - | 222.467 | 413.151 | - | - |
| Andre tal | ||||||||
| 26 | 19 | 11 | 4 | 4 | 4 | 4 | +36,8% | |
| Nøgleforhold (beregnet af Tjekker) | ||||||||
| 30,5% | 33,0% | 30,8% | 7,8% | 7,5% | 6,4% | 20,3% | −2,5 pp | |
| 30,6% | 39,4% | 54,2% | -85,3% | -176,6% | -51,1% | - | −8,8 pp | |
Kilde: årsrapporterne hos Erhvervsstyrelsen. Virksomheden oplyser kun bruttofortjeneste, ikke omsætning. Det må mindre virksomheder. Poster uden dansk navn står, som de hedder i indberetningen. Tal, der er fordelt på fx egenkapitalens kolonner, står i selve årsrapporten.
Regnskabsårene 2019-2025
| Post | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|
| Bruttofortjeneste | 2.658.388 | 2.496.924 | 1.921.223 | 2.190.000 | 10.653.000 | 20.576.000 | 26.703.000 |
| Årets resultat | 180.824 | -394.086 | -913.281 | -455.000 | 2.443.000 | 4.126.000 | 4.529.000 |
Beløb i kr. som indberettet
Fra årsrapporten for 2025, i virksomhedens egne ord
Business reviewThe company's purpose is aviation operations and related activities.
Financial review The company's income statement for the year ended 31 July 2025 shows a profit of TDKK 4.529, and the balance sheet at 31 July 2025 shows equity of TDKK 17.057.
Significant events occurring after the end of the financial yearNo events have occurred after the balance sheet date which could significantly affect the company's financial position.
Pursuant to sections §110 subsection 1, of the Danish Financial Statements Act, the company has not prepared consolidated financial statements.
The company has entered into lease agreements. The rent obligation amounts to DKK 220 thousand. as of July 31, 2025.The Company is jointly taxed with the other Danish enterprises in the group and are jointly and severally liable for the taxes that concern the joint taxation. The total amount appears from the annual report of HEARTLAND A/S, which is the administration company in the joint taxation.
De originale dokumenter hos Erhvervsstyrelsen
Årsrapport 2024/25
Offentliggjort 25.11.2025
Årsrapport 2023/24
Offentliggjort 25.11.2024
Årsrapport 2022/23
Offentliggjort 29.11.2023
Årsrapport 2021/22
Offentliggjort 25.11.2022
Årsrapport 2020/21
Offentliggjort 29.11.2021
Årsrapport 2019/20
Offentliggjort 26.11.2020
Årsrapport 2018/19
| Omsætning | Ikke oplyst |
|---|---|
| Bruttofortjeneste | 26,7 mio. kr. |
| Driftsresultat | 4,2 mio. kr. |
| Resultat før skat | 5,6 mio. kr. |
| Årets resultat | 4,5 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 | 55,9 mio. kr. |
|---|---|
| Egenkapital | 17,1 mio. kr. |
| Gæld og forpligtelser | 38,8 mio. kr. |
The supervisory board and executive board have today discussed and approved the annual report of Blackbird Air A/S for the financial year 1 August 2024 - 31 July 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 company's financial position at 31 July 2025 and of the results of the company's operations for the financial year 1 August 2024 - 31 July 2025.
In our opinion, management's review includes a fair review of the matters dealt with in the management's review.
Management recommends that the annual report should be approved by the company in general meeting.
We have audited the financial statements of Blackbird Air A/S for the financial year 1 August 2024 - 31 July 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.In our opinion, the financial statements give a true and fair view of the company's financial position at 31 July 2025 and of the results of the company's operations for the financial year 1 August 2024 - 31 July 2025 in accordance with the Danish Financial Statements Act.
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 ” (hereinafter collectively referred to as ”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.IndependenceWe 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 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 the 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 of the financial statements 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.
Statement on management's reviewManagement is responsible for management's review.Our opinion on the financial statements does not cover 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 management's review and, in doing so, consider whether 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 management's review provides the information required under the Danish Financial Statements Act.Based on the work we have performed, we conclude that 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 management's review.
The annual report of Blackbird Air A/S for 2024/25 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B, as well as provisions applying to reporting class C entities.The accounting policies applied are consistent with those of last year.The annual report for 2024/25 is presented in TDKK
Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, are also recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits 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 from the company and the value of the liability can be measured reliably.On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item.Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount.On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date.
In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of goods and other operating income less costs of consumables and other external expenses.
Income from aviation operations are recognised in the income statement, provided that the transfer of risk, usually on delivery to the buyer, has taken place and that the income can be measured reliably and is expected to be received.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.The company has chosen IAS 18 as the interpretative contribution for the recognition of turnover.
Costs of sales include the consumables and goods used in generating the year’s revenue.
Other external expenses include expenses related to sale, advertising, administration, premises, bad debts, etc.
Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees.
Depreciation, amortisation and impairment of intangible assets and property, plant and equipment comprise the year's depreciation, amortisation and impairment of intangible assets and property, plant and equipment.
The proportionate share of profit/loss for the year of subsidiaries is recognised in the company's income statement after full elimination of intra-group profits/losses.
Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses, foreign currency transactions, and surcharges and allowances under the Danish Tax Prepayment Scheme, etc.
The company is subject to the Danish rules on compulsory joint taxation of the Group's Danish subsidiaries. Subsidiaries participate in the joint taxation arrangement from the time when they are included in the consolidated financial statements and until the time when they withdraw from the consolidation.On payment of joint taxation contributions, the current Danish income tax is allocated between the jointly taxed entities in proportion to their taxable income. Entities with tax losses receive joint taxation contributions from entities that have been able to use tax losses to reduce their own taxable profits.Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity.
Intangible assets including other rights are recognised in the income statement as costs in the year of acquisition.
The cost of an asset is divided into separate components, which are depreciated separately if the useful life of the individual components is different.
Depreciation and amortisation of intangible fixed assets has been made on the basis of an ongoing assessment of the useful life of the assets in the company. Fixed assets are depreciated on a straight-line basis on the basis of cost, based on the following assessment of useful life and residual values:
Other rights that are clearly defined and identifiable are recognised as intangibles if the cost can be reliably calculated and there is sufficient certainty that the rights will bring future economic benefits. Under other rights, the cost price for obtaining approval from the Danish Transport Agency is included.
After approval, the rights are depreciated on a straight-line basis over the estimated economic useful life of 5 years.
Profit and loss on the sale of intangible fixed assets is calculated as the difference between the sale price, less selling costs, and the carrying amount at the time of sale. Profit and loss are recognised in the income statement under other operating income or other operating expenses.
Items of other fixtures and fittings, tools and equipment are measured at cost less accumulated depreciation and impairment losses. The cost includes the acquisition price and costs directly associated with the acquisition until the time the asset is ready to be put into service. No interest has been included in the measurement.
The cost of a total asset is divided into separate components, which are depreciated separately if the useful life of the individual components is different.
Depreciation and amortisation of property, plant and equipment have been made on the basis of an ongoing assessment of the useful life of the assets in the company. Fixed assets are depreciated on a straight-line basis based on cost, based on the following service life estimate:Where individual components of an item of property, plant and equipment have different useful lives, and the individual component is a significant part of the total cost, the cost is divided into separate components, which are depreciated separately. Useful life Other fixtures and fittings, tools and equipment 3-5 years The useful life and residual value are re-assessed annually. A change is accounted for as an accounting estimate, and the impact on amortisation/depreciation is recognised going forward.Gains and losses on the sale of items of property, plant and equipment are calculated as the difference between the selling price, less costs to sell, and the carrying amount at the time of sale.
Gains or losses on the sale of items of property, plant and equipment are recognised in the income statement under other operating income or other operating expenses, respectively.
Investments in subsidiaries are measured at the proportionate share of the net asset value of the entities, calculated on the basis of the group's accounting policies, plus or less unrealised intra-group gains or losses and plus or less any remaining value of positive or negative goodwill stated according to the purchase method.Investments in subsidiaries, with a negative net asset value are measured at DKK 0, and the carrying amount of any receivables from these entities is reduced to the extent that they are considered irrecoverable. If the parent company has a legal or constructive obligation to cover a deficit that exceeds the receivable, the balance is recognised under provisions.Net revaluations of investments in subsidiaries are taken to the net revaluation reserve according to the equity method in so far as that the carrying amount exceeds the cost.
The carrying amount of intangible assets, property, plant and equipment and investments in subsidiaries is tested annually for impairment, other than what is reflected through normal amortisation and depreciation.Where there is evidence of impairment, an impairment test is performed for each individual asset or group of assets. Write-down is made to the lower of the recoverable amount and the carrying amount.The recoverable amount is the higher of the net present value and the value in use less expected costs to sell. The net present value is determined as the present value of the anticipated net cash flows from the use of the asset or group of assets and the anticipated net cash flows from the disposal of the asset or group of assets after the end of their useful life.
Assets for which it is not possible to calculate any independent capital value because the asset itself does not generate future cash flows are assessed for impairment needs together with the group of assets to which they can be attributed.
Previously recognised impairment losses are reversed when the reason for the impairment no longer exists.
Stocks are measured at cost using the FIFO method. Where the net realisable value is lower than the cost, inventories are recognised at this lower value.The cost of goods for resale, comprises the purchase price plus delivery costs.The net realisable value of stocks is calculated as the expected selling price less direct costs of completion and expenses incurred to effect the sale. The net realisable value is determined taking into account marketability, obsolescence and expected selling price movements.
Receivables are measured at amortised cost.
The Company has chosen IAS 39 as the interpretative contribution for the impairment of financial receivables.
Prepayments recognised under 'Current assets' comprises expenses incurred concerning subsequent financial years.
Cash and cash equivalents comprise cash and deposits at banks.
Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account.Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value.Deferred tax is measured according to the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. Deferred tax adjustments resulting from changes in tax rates are recognised in the income statement, with the exception of items taken directly to equity.
Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value.
The Company has chosen IAS 39 as the interpretative contribution for the recognition and measurement of liabilities.
Prepayments from customers recognised under 'Current liabilities' comprises payments received concerning income in subsequent financial years.
On initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised in the income statement as financial income or financial expenses. If foreign currency instruments are considered cash flow hedges, any unrealised value adjustments are taken directly to a fair value reserve under ‘Equity’.Receivables and payables and other monetary items denominated in foreign currencies are translated at the exchange rates 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 latest financial statements is recognised in the income statement as financial income or financial expenses.
Kilde: årsrapporten hos Erhvervsstyrelsen
Offentliggjort 29.11.2019
Årsrapport 2017/18
Offentliggjort 21.12.2018
Årsrapport 2016/17
Offentliggjort 21.12.2017