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"period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f1__s7__7__74-1": { "value": "Note 1 \u2013 Accounting Policies General Information cBrain A/S (the \u201cCompany\u201d) is listed on the Danish Exchange and incorporated and domiciled in Copenhagen, Denmark. The address of its registered office is Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen, Denmark. Basis of Preparation The annual report for 2025 includes both the consolidated financial statements of cBrain A/S and its subsidiaries (the group), as well as separate financial statements for the parent company. The consolidated financial statements for cBrain A/S have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and additional Danish disclosure requirements for listed companies. The accounting policies, as described below, have been consistently applied in the reporting year and for the comparative figures. Where relevant, accounting policies have been moved below the notes. The consolidated financial statements are expressed in thousands of Danish Kroner (T.DKK). Danish Kroner amounts are depicted in European format. New Accounting Regulation New or amended IFRS Accounting Standards and interpretations issued by the IASB that have not yet become effective are generally not adopted until they become effective and are endorsed by the EU. The new standards that are not yet effective are not expected to have any material impact on the consolidated financial statements or the parent company\u2019s financial statement, except for IFRS 18 Presentation and Disclosure in Financial Statements, which was issued in April 2024 and will be effective from our financial year 2027, impacting presentation and disclosure of the financial statements. cBrain is currently evaluating the potential impact of this standard. Consolidated Financial Statements The consolidated financial statements include cBrain A/S (the parent company), and subsidiaries in which cBrain A/S has control. The group controls an entity if the group is exposed to or has rights to variable returns from its involvement with the entity and can use its power to affect those returns. In assessing whether the group has control, consideration is given to de facto control and exercisable or convertible potential voting rights that exist at the reporting date. Entities in which the group exercises significant, but not controlling, influence over operational and financial decisions are classified as associated companies. Considerable influence typically exists when the group directly or indirectly owns or controls more than 20% of the voting rights but less than 50% or otherwise controls the respective entity. The consolidated financial statements are prepared as a summary of the parent company's and the individual subsidiaries' financial statements, presented by the group's accounting policies, with eliminations for intercompany revenues and expenses, equity interests, internal balances, dividends, as well as realized and unrealized gains from transactions between the consolidated entities. Unrealized gains from transactions with associated companies are eliminated in proportion to the group's ownership interest in the entity. Unrealized losses are eliminated in the same manner as unrealized gains unless they represent an impairment. Foreign Currency Transactions For each of the reporting entities within the group, a functional currency is determined. The functional currency is the currency used in the primary economic environment in which each reporting entity operates. Transactions in currencies other than the functional currency are considered foreign currency transactions. Transactions in foreign currencies are translated into the functional currency at the exchange rate prevailing on the transaction date at initial recognition. Exchange rate differences arising between the transaction date and the payment date are recognized in the income statement as financial income or expenses. Receivables, payables, and other monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on the balance sheet date. Prepayments received in foreign currency related to customer contracts are translated into the entity's functional currency using the exchange rate at the date when the entity initially recognizes the non-monetary asset or liability arising from the payment. The difference between the exchange rate on the balance sheet date and the exchange rate at the time the receivable or liability arose or the rate in the most recent annual report is recognized in the income statement as financial income or expenses. When including entities in the consolidated financial statements with a functional currency other than Danish kroner, translation is performed in the income statement and other comprehensive income at the exchange rates on the transaction date, and balance sheet items are translated at the exchange rates on the balance sheet date. The transaction date exchange rate is determined using the average rate for each month, to the extent that it does not significantly differ from other methods. Exchange rate differences arising from the translation of these entities' equity at the beginning of the year to the balance sheet date's exchange rates and from the translation of total income from the transaction date's exchange rates to the balance sheet date's exchange rates are recognized in other comprehensive income in a separate reserve for currency translation adjustments under equity. Reporting in Accordance with The ESEF Regulation With the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF) Regulation, a common electronic reporting format has been introduced, which must be used by issuers of financial instruments on regulated markets in the EU when preparing annual reports. The combination of the XHTML format and iXBRL tags allows annual reports to be readable by both humans and machines, making the information in annual reports more accessible and easier to analyze and compare. The group's iXBRL tags have been developed in accordance with the ESEF Taxonomy, which is part of the ESEF Regulation and has been developed based on the IFRS Taxonomy. Items in the consolidated financial statements are tagged to elements in the ESEF Taxonomy. For items that are not explicitly defined in the ESEF Taxonomy, extended taxonomy elements have been created. These extended elements are linked to elements in the ESEF Taxonomy, except for elements that are subtotals. The annual report submitted to the Financial Supervisory Authority (the Officially Designated Mechanism) consists of the XHTML document and the technical files, all of which are included in the ZIP file cBrain_2025_12_31.zip. Key Definitions XHTML (eXtensible HyperText Markup Language) is a text-based language used to structure and markup content such as text, images, and hyperlinks in documents that are displayed in a web browser. iXBRL tags (Inline XBRL tags) are hidden metadata embedded in the source code of an XHTML document, enabling the transformation of XHTML-formatted information into a machine-readable XBRL data representation using appropriate software. A financial reporting taxonomy is an electronic table of contents for reporting elements used to report company data. A taxonomy element is an element defined in a taxonomy that is used for machine-readable tagging of information in an XBRL data dictionary.\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue Recognition Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individually identifiable performance obligation transfers to the customer. When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either overtime or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and cBrain will probably receive payment for its services. Revenue is recognized when control of the service has been transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be determined reliably, it is measured at thecosts incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.\u00a7 Accounting Policies The cost of services includes expenses for IT equipment and software incurred to generate the revenue for the year. Cost of services also includes research expenses and expenses related to development projects that do not meet the criteria for recognition in generating the intangible assets.\u00a7 Accounting Policies External expenses comprise expenditures associated with sales and marketing, including distribution, sales, advertising, and allowances for bad debts. Furthermore, general and administrative expenses related to premises and other miscellaneous expenses related to administration.\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain under \u00a7 7P of the Danish Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.\u00a7 Accounting policies Depreciation, amortization, and impairment comprise amortization and impairment of intangible assets and depreciation of tangible fixed assets for the year, including depreciation of leased assets.\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the financial years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating tothe financial year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.\u00a7 Accounting Policies Current tax, which consists of current tax expense for the year and changes in deferred tax, is recognized in the income statement with the portion attributable to the profit for the year and directly in equity for the portion that can be attributed to entries posted directly to equity.\u00a7 Accounting Policies Software under development that is clearly defined and identifiable, where technical feasibility, sufficient resources, and a potential future market or use within the group can be demonstrated, and where the intention is to complete, market, or use the project, are recognized as intangible assets if their cost can be reliably measured, and there is sufficient assurance that future earnings or net selling prices will cover production, selling, administrative, and development costs. Other development costs are recognized in the income statement in the financial statement line cost of services. Capitalized development costs are measured at cost less accumulated depreciation and impairment. The cost includes salaries and wages, and other directly attributable costs related to the group's development activities. Upon completion of the development work, development projects are depreciated on a straight-line basis over their estimated economic useful life from the date at which the asset is ready for use. The amortization period is 5 years. The amortization base is reduced by any impairments.\u00a7 Accounting Policies Property, plant, and equipment are measured at cost less accumulated depreciation and impairment. The cost includes the purchase price and expenses directly attributable to the acquisition until the asset is ready for use. Property, plant and equipment are depreciated on a straight-line basis over their expected useful lives, as follows: Land: is not depreciated. Buildings: 20-50 years Building installations: 5 years Other equipment: 3-5 years. The depreciation base is calculated considering the residual value of the asset and is reduced by any impairments. The depreciation period is determined at the time of acquisition and is reviewed annually. Gains and losses from the disposal of Property, plant and equipment are calculated as the difference between the selling price, net of selling expenses, and the carrying amount at the date of disposal.\u00a7 Accounting Policies Right-of-use assets are leased office property. Right-of-use assets are measured at a cost corresponding to the lease liability recognized, adjusted for any lease incentives received, and initial direct costs. Depreciation is calculated using the straight-line method over the lease term or the useful life of the right-of-use assets, whichever is shortest. The variable lease payments that do not depend on index or a rate are recognized as expense in the year the event or condition that triggers the payment occurs. For all asset classes, non-lease components will be separated from the lease components and thereby not form part of the recognized right-of-use asset and the lease liability.\u00a7 Accounting Policies Other financial assets consist of office rental and are measured at amortized cost. The leases have notice periods ranging from 3 months to 6 years.\u00a7 Accounting policies Receivables are recognized at amortized cost, which usually corresponds to the nominal value. The value is reduced by allowance for expected losses, calculated using the simplified expected credit loss model.\u00a7 Accounting policies Contract assets comprise produced, unbilled revenue and costs incurred to fulfil contracts. The individual contract assets are recognized as receivables in the balance sheet when the selling price can be measured reliably. Contract liabilities include deferred income and prepayments from customers. The individual contract liabilities are recognized under liabilities in the balance sheet as the sales value of the underlying assets.\u00a7 Accounting Policies Current tax receivables and liabilities are recognized in the balance sheet as tax calculated on the taxable income for the year, adjusted for tax on previous years' taxable income and for tax paid on account.\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.\u00a7 Accounting Policies Lease liabilities are recognized as the present value of the remaining lease payments, discounted using an alternative borrowing rate. The lease liability is measured at initial recognition as the present value of future lease payments discounted using an alternative borrowing rate.\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.\u00a7 Accounting Policies Provisions relate to expected future costs for the removal of installations and equipment, as well as reinstatement, etc., upon vacating cBrain\u2019s leased properties. These provisions are reevaluated annually based on the condition of the leases at the balance sheet date.\u00a7 Accounting Policies Other payables include bonus, holiday allowance and other staff obligations, VAT, PAYE tax labor market contributions, etc. Other payables are measured at amortized costs using the effective interest method.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__75-1": { "value": "General Information cBrain A/S (the \u201cCompany\u201d) is listed on the Danish Exchange and incorporated and domiciled in Copenhagen, Denmark. The address of its registered office is Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen, Denmark.Note 31 \u2013 Key Ratios The key figures and financial ratios have been prepared on a consolidated basis and defined and calculated in accordance with the 'Recommendations and Financial Ratios' issued by the Danish Finance Society, using the following calculation formulas: Revenue in current period - Revenue in previous period Revenue growth rate =Revenue in previous period Operating profit (EBIT) Profit margin (EBIT) =Revenue Result before tax (EBT) Return on investment (ROI) =Total assets Earnings before income taxes (EBT) EBT margin =Revenue Total current assets Liquidity ratio =Total current liabilities Total equity Solvency ratio =Total assets Profit for the periodReturn on equity =Average equity Total equityBook Value per Share (BVPS) =Number of shares Profit for the period Basic EPS =Average outstanding shares Profit for the period Diluted EPS (DEPS) =Average outstanding shares + Diluted shares Average number of Number of employees calculated as average FTE =employees (FTEs) (full-time equivalents) Gender diversity, all Gender diversity is calculated as average FTE =employees (full-time equivalents) per gender. Scope 1 & 2 CO2e emissions Emissions for electricity and district heating at cBrain's =(tons) locations (market-based). ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__77-1": { "value": "Basis of Preparation The annual report for 2025 includes both the consolidated financial statements of cBrain A/S and its subsidiaries (the group), as well as separate financial statements for the parent company. The consolidated financial statements for cBrain A/S have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and additional Danish disclosure requirements for listed companies. The accounting policies, as described below, have been consistently applied in the reporting year and for the comparative figures. Where relevant, accounting policies have been moved below the notes. The consolidated financial statements are expressed in thousands of Danish Kroner (T.DKK). Danish Kroner amounts are depicted in European format.Reporting in Accordance with The ESEF Regulation With the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF) Regulation, a common electronic reporting format has been introduced, which must be used by issuers of financial instruments on regulated markets in the EU when preparing annual reports. The combination of the XHTML format and iXBRL tags allows annual reports to be readable by both humans and machines, making the information in annual reports more accessible and easier to analyze and compare. The group's iXBRL tags have been developed in accordance with the ESEF Taxonomy, which is part of the ESEF Regulation and has been developed based on the IFRS Taxonomy. Items in the consolidated financial statements are tagged to elements in the ESEF Taxonomy. For items that are not explicitly defined in the ESEF Taxonomy, extended taxonomy elements have been created. These extended elements are linked to elements in the ESEF Taxonomy, except for elements that are subtotals. The annual report submitted to the Financial Supervisory Authority (the Officially Designated Mechanism) consists of the XHTML document and the technical files, all of which are included in the ZIP file cBrain_2025_12_31.zip.Key Definitions XHTML (eXtensible HyperText Markup Language) is a text-based language used to structure and markup content such as text, images, and hyperlinks in documents that are displayed in a web browser. iXBRL tags (Inline XBRL tags) are hidden metadata embedded in the source code of an XHTML document, enabling the transformation of XHTML-formatted information into a machine-readable XBRL data representation using appropriate software. A financial reporting taxonomy is an electronic table of contents for reporting elements used to report company data. A taxonomy element is an element defined in a taxonomy that is used for machine-readable tagging of information in an XBRL data dictionary.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__76": { "value": "Basis of Preparation The annual report for 2025 includes both the consolidated financial statements of cBrain A/S and its subsidiaries (the group), as well as separate financial statements for the parent company. The consolidated financial statements for cBrain A/S have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and additional Danish disclosure requirements for listed companies. The accounting policies, as described below, have been consistently applied in the reporting year and for the comparative figures. Where relevant, accounting policies have been moved below the notes. The consolidated financial statements are expressed in thousands of Danish Kroner (T.DKK). Danish Kroner amounts are depicted in European format.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__78": { "value": "New Accounting Regulation New or amended IFRS Accounting Standards and interpretations issued by the IASB that have not yet become effective are generally not adopted until they become effective and are endorsed by the EU. The new standards that are not yet effective are not expected to have any material impact on the consolidated financial statements or the parent company\u2019s financial statement, except for IFRS 18 Presentation and Disclosure in Financial Statements, which was issued in April 2024 and will be effective from our financial year 2027, impacting presentation and disclosure of the financial statements. cBrain is currently evaluating the potential impact of this standard.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__79": { "value": "Consolidated Financial Statements The consolidated financial statements include cBrain A/S (the parent company), and subsidiaries in which cBrain A/S has control. The group controls an entity if the group is exposed to or has rights to variable returns from its involvement with the entity and can use its power to affect those returns. In assessing whether the group has control, consideration is given to de facto control and exercisable or convertible potential voting rights that exist at the reporting date. Entities in which the group exercises significant, but not controlling, influence over operational and financial decisions are classified as associated companies. Considerable influence typically exists when the group directly or indirectly owns or controls more than 20% of the voting rights but less than 50% or otherwise controls the respective entity. The consolidated financial statements are prepared as a summary of the parent company's and the individual subsidiaries' financial statements, presented by the group's accounting policies, with eliminations for intercompany revenues and expenses, equity interests, internal balances, dividends, as well as realized and unrealized gains from transactions between the consolidated entities. Unrealized gains from transactions with associated companies are eliminated in proportion to the group's ownership interest in the entity. Unrealized losses are eliminated in the same manner as unrealized gains unless they represent an impairment.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__81": { "value": "Foreign Currency Transactions For each of the reporting entities within the group, a functional currency is determined. The functional currency is the currency used in the primary economic environment in which each reporting entity operates. Transactions in currencies other than the functional currency are considered foreign currency transactions. Transactions in foreign currencies are translated into the functional currency at the exchange rate prevailing on the transaction date at initial recognition. Exchange rate differences arising between the transaction date and the payment date are recognized in the income statement as financial income or expenses. Receivables, payables, and other monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on the balance sheet date. Prepayments received in foreign currency related to customer contracts are translated into the entity's functional currency using the exchange rate at the date when the entity initially recognizes the non-monetary asset or liability arising from the payment. The difference between the exchange rate on the balance sheet date and the exchange rate at the time the receivable or liability arose or the rate in the most recent annual report is recognized in the income statement as financial income or expenses. When including entities in the consolidated financial statements with a functional currency other than Danish kroner, translation is performed in the income statement and other comprehensive income at the exchange rates on the transaction date, and balance sheet items are translated at the exchange rates on the balance sheet date. The transaction date exchange rate is determined using the average rate for each month, to the extent that it does not significantly differ from other methods. Exchange rate differences arising from the translation of these entities' equity at the beginning of the year to the balance sheet date's exchange rates and from the translation of total income from the transaction date's exchange rates to the balance sheet date's exchange rates are recognized in other comprehensive income in a separate reserve for currency translation adjustments under equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__80": { "value": "Foreign Currency Transactions For each of the reporting entities within the group, a functional currency is determined. The functional currency is the currency used in the primary economic environment in which each reporting entity operates. Transactions in currencies other than the functional currency are considered foreign currency transactions. Transactions in foreign currencies are translated into the functional currency at the exchange rate prevailing on the transaction date at initial recognition. Exchange rate differences arising between the transaction date and the payment date are recognized in the income statement as financial income or expenses. Receivables, payables, and other monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on the balance sheet date. Prepayments received in foreign currency related to customer contracts are translated into the entity's functional currency using the exchange rate at the date when the entity initially recognizes the non-monetary asset or liability arising from the payment. The difference between the exchange rate on the balance sheet date and the exchange rate at the time the receivable or liability arose or the rate in the most recent annual report is recognized in the income statement as financial income or expenses. When including entities in the consolidated financial statements with a functional currency other than Danish kroner, translation is performed in the income statement and other comprehensive income at the exchange rates on the transaction date, and balance sheet items are translated at the exchange rates on the balance sheet date. The transaction date exchange rate is determined using the average rate for each month, to the extent that it does not significantly differ from other methods. Exchange rate differences arising from the translation of these entities' equity at the beginning of the year to the balance sheet date's exchange rates and from the translation of total income from the transaction date's exchange rates to the balance sheet date's exchange rates are recognized in other comprehensive income in a separate reserve for currency translation adjustments under equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__84": { "value": "Note 2 - Accounting Estimates Determination of the carrying amount of certain assets and liabilities requires management to make judgments, estimates, and assumptions about future events. Estimates and assumptions are based on historical experience and other factors and are regarded by management as reasonable in the circumstances but are inherently uncertain and unpredictable and therefore the actual outcome may differ from these estimates. It may be necessary to revise previously made estimates due to changes in the conditions on which these estimates were based or due to added information or subsequent events. Estimates that are particularly significant for financial reporting include, among others, impairment tests of development projects. Impairment Testing of Development Projects Ongoing development projects are evaluated for impairment at least annually. cBrain A/S operates in a competitive market, and despite experiencing increased demand for the IT solutions (F2) offered by cBrain, the requirements for solutions are becoming more demanding. cBrain is, therefore, dependent on staying at the forefront of technological advancements. At the same time, there is a constant market demand for better and more efficient IT solutions, which may result in a shortened product lifespan. All ongoing development projects are proceeding as planned, and there is no information from customers or competitors indicating that current and new versions of F2 will not be sellable as expected. Based on these considerations, management has assessed the recoverable amount of ongoing development projects in terms of expected future net cash flows, including completion costs. Additionally, management has determined that for completed development projects subject to amortization over 5 years, there are no indications of impairment beyond the depreciation taken. Please refer to note 13 in the consolidated financial statements. Revenue Recognition Revenue recognition requires management to make judgments that are based on assumptions about historical and forecast information, as well as regional and industry economic conditions in which we or our clients operate. Key decisions include identifying separate performance obligations, evaluating contract modifications, and estimating revenue based on the percentage of completion method, which requires significant judgment in estimating time to complete budgets. Management utilizes historical data from comparable projects when estimating the time to complete budgets. Please refer to notes 3 and 4 in the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__86-1": { "value": "Note 3 \u2013 Segment Information Market Areas cBrain's software solution is a comprehensive product consisting of a wide range of configurable software modules and libraries. The software product is marketed under the brand name: F2 (production system, case management, and business processes). When presenting information related to geographical areas, details about revenue distribution across geographical segments are reported based on the geographical location of customers. Segments cBrain operates as a single operating segment, as there is no division of the group's activities in internal reporting. The intangible and tangible fixed assets recognized on the group's balance sheet can be attributed to Denmark. T.DKK 20252024Products and Services Software Subscriptions 165.996140.817 Licenses 29.87268.738Total software 195.868209.555Services 55.38858.226251.256267.781Timing of Revenue Recognition Over time 232.514229.343At a point in time 18.74238.438251.256267.781T.DKK 20252024Geographical Information Denmark 180.977178.053Germany 60.69972.279Other EU-countries 7989.085Countries outside the EU 8.7828.364251.256267.781Significant Customers Customer A* 157.411156.075Customer B 60.48471.056*Customers in the Danish state are aggregated together as Customer A.Note 4 \u2013 Revenue T.DKK 20252024Software 195.868209.555Services 55.38858.226251.256267.781\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue Recognition Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individually identifiable performance obligation transfers to the customer. When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either overtime or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and cBrain will probably receive payment for its services. Revenue is recognized when control of the service has been transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be determined reliably, it is measured at thecosts incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__85": { "value": "Note 3 \u2013 Segment Information Market Areas cBrain's software solution is a comprehensive product consisting of a wide range of configurable software modules and libraries. The software product is marketed under the brand name: F2 (production system, case management, and business processes). When presenting information related to geographical areas, details about revenue distribution across geographical segments are reported based on the geographical location of customers. Segments cBrain operates as a single operating segment, as there is no division of the group's activities in internal reporting. The intangible and tangible fixed assets recognized on the group's balance sheet can be attributed to Denmark. T.DKK 20252024Products and Services Software Subscriptions 165.996140.817 Licenses 29.87268.738Total software 195.868209.555Services 55.38858.226251.256267.781Timing of Revenue Recognition Over time 232.514229.343At a point in time 18.74238.438251.256267.781T.DKK 20252024Geographical Information Denmark 180.977178.053Germany 60.69972.279Other EU-countries 7989.085Countries outside the EU 8.7828.364251.256267.781Significant Customers Customer A* 157.411156.075Customer B 60.48471.056*Customers in the Danish state are aggregated together as Customer A.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__88": { "value": "Note 4 \u2013 Revenue T.DKK 20252024Software 195.868209.555Services 55.38858.226251.256267.781\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue Recognition Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individually identifiable performance obligation transfers to the customer. When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either overtime or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and cBrain will probably receive payment for its services. Revenue is recognized when control of the service has been transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be determined reliably, it is measured at thecosts incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__89": { "value": "\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue Recognition Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individually identifiable performance obligation transfers to the customer. When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either overtime or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and cBrain will probably receive payment for its services. Revenue is recognized when control of the service has been transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be determined reliably, it is measured at thecosts incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__91": { "value": "Note 5 \u2013 Cost of Services \u00a7 Accounting Policies The cost of services includes expenses for IT equipment and software incurred to generate the revenue for the year. Cost of services also includes research expenses and expenses related to development projects that do not meet the criteria for recognition in generating the intangible assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__92": { "value": "\u00a7 Accounting Policies The cost of services includes expenses for IT equipment and software incurred to generate the revenue for the year. Cost of services also includes research expenses and expenses related to development projects that do not meet the criteria for recognition in generating the intangible assets.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__93": { "value": "Note 6 - External Expenses T.DKK 20252024Sales and marketing costs 17.89417.553 General and administrative expenses 19.04219.246 Short-term leases expenses 831.352 37.01938.131 \u00a7 Accounting Policies External expenses comprise expenditures associated with sales and marketing, including distribution, sales, advertising, and allowances for bad debts. Furthermore, general and administrative expenses related to premises and other miscellaneous expenses related to administration.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__94": { "value": "\u00a7 Accounting Policies External expenses comprise expenditures associated with sales and marketing, including distribution, sales, advertising, and allowances for bad debts. Furthermore, general and administrative expenses related to premises and other miscellaneous expenses related to administration.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__95": { "value": "Note 7 - Fees to the Statutory Auditors T.DKK 20252024Statutory audit 885868Other assurance services 191191Tax and VAT advisory services 00Other services 311561.1071.215Fees for services other than the statutory audit of the financial statements provided by EY Godkendt Revisionspartnerselskab, Denmark amounted to T.DKK 222 (2024: T.DKK 347) . Other assurance services include IT assurance reports, remuneration report and separate project statement. Fees to other services relate to report on agreed-upon procedures.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__97": { "value": "Note 8 \u2013 Staff Costs T.DKK 20252024Wages and salaries 145.316132.886Social security costs 2.6762.552Board fee 418410Other personnel expenses 3557148.445135.905Average number of employees 203189Fees and Remuneration to the Board of Directors. Executive Management and Other Key Management Personnel T.DKK 20252024Fees to the Board of Directors Board fee 418410 418410Remuneration to the Executive Management Fixed base salary 5.1963.605Short-term cash incentive 01.5475.1965.152T.DKK 20252024Remuneration to Other Key Management PersonnelFixed base salary 7.1445.111Short-term cash incentive 7501.4457.8946.556Total short-term remuneration to the Board of Directors. Executive Management and Other Key Management Personnel 13.50812.118\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain under \u00a7 7P of the Danish Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__96": { "value": "Note 8 \u2013 Staff Costs T.DKK 20252024Wages and salaries 145.316132.886Social security costs 2.6762.552Board fee 418410Other personnel expenses 3557148.445135.905Average number of employees 203189Fees and Remuneration to the Board of Directors. Executive Management and Other Key Management Personnel T.DKK 20252024Fees to the Board of Directors Board fee 418410 418410Remuneration to the Executive Management Fixed base salary 5.1963.605Short-term cash incentive 01.5475.1965.152T.DKK 20252024Remuneration to Other Key Management PersonnelFixed base salary 7.1445.111Short-term cash incentive 7501.4457.8946.556Total short-term remuneration to the Board of Directors. Executive Management and Other Key Management Personnel 13.50812.118\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain under \u00a7 7P of the Danish Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__98": { "value": "\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain under \u00a7 7P of the Danish Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__100": { "value": "Note 9 \u2013 Depreciation and Amortization Expense T.DKK 20252024Software 21.39919.770Leases 1.56081Land and buildings 4.3073.787Other Equipment 1.5261.11828.79224.756\u00a7 Accounting policies Depreciation, amortization, and impairment comprise amortization and impairment of intangible assets and depreciation of tangible fixed assets for the year, including depreciation of leased assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__101": { "value": "\u00a7 Accounting policies Depreciation, amortization, and impairment comprise amortization and impairment of intangible assets and depreciation of tangible fixed assets for the year, including depreciation of leased assets.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__103": { "value": "Note 10 \u2013 Financial Income T.DKK 20252024Interest income, other 408466Exchange rate gains 6346001.0421.066\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the financial years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__102-1": { "value": "Note 10 \u2013 Financial Income T.DKK 20252024Interest income, other 408466Exchange rate gains 6346001.0421.066\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the financial years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.Note 11 - Financial Cost T.DKK 20252024Interest expense, leases 708Interest expense, other 2.0782.811Exchange rate losses 1.3065853.4543.404\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating tothe financial year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__104-1": { "value": "\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the financial years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating tothe financial year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__106": { "value": "Note 11 - Financial Cost T.DKK 20252024Interest expense, leases 708Interest expense, other 2.0782.811Exchange rate losses 1.3065853.4543.404\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating tothe financial year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__107": { "value": "\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating tothe financial year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__109": { "value": "Note 12 \u2013 Income Taxes T.DKK 20252024Current tax on profits for the year 14.89318.697Adjustment for deferred tax -1.696851Adjustments in respect of current income tax of previous year -41.64113.19321.189Total income tax Tax using the Danish corporation tax rate (22%) 12.38918.921Non-deductible -25-96Write-off of non-deductible depreciation 745667Effect of different tax rates in foreign subsidiaries 8856Adjustments in respect of current income tax of previous year -41.64113.19321.189Effective tax rate 23,4%24,6%\u00a7 Accounting Policies Current tax, which consists of current tax expense for the year and changes in deferred tax, is recognized in the income statement with the portion attributable to the profit for the year and directly in equity for the portion that can be attributed to entries posted directly to equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__110-1": { "value": "\u00a7 Accounting Policies Current tax, which consists of current tax expense for the year and changes in deferred tax, is recognized in the income statement with the portion attributable to the profit for the year and directly in equity for the portion that can be attributed to entries posted directly to equity.\u00a7 Accounting Policies Current tax receivables and liabilities are recognized in the balance sheet as tax calculated on the taxable income for the year, adjusted for tax on previous years' taxable income and for tax paid on account.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__111": { "value": "Note 13 \u2013 Intangible Assets 2025Software under T.DKK SoftwaredevelopmentTotalCost, January 1 204.7942.976207.770Additions 025.17725.177Transfer 24.970-24.9700Cost, December 31 229.7643.183232.947Amortization, January 1 140.1100140.110Amortization 21.399021.399Amortization, December 31 161.5090161.509Carrying amount, December 31 68.2553.18371.438Out of the year's additions to software under development, totaling DKK 25,2m, capitalized salaries amount to DKK 24,7m. In 2025, software under development of DKK 25,0m was released and transferred to software. In 2025, management performed an impairment test of the carrying amount of development projects in progress. It has been assessed that the recoverable amount in the form of value in use exceeds the carrying amount. The value in use is calculated based on expected net cash flows for 5 years. 2024Software under T.DKK SoftwaredevelopmentTotalCost, January 1 181.5173.417184.934Additions 022.83622.836Transfer 23.277-23.2770Cost, December 31 204.7942.976207.770Amortization, January 1 120.340 0120.340Amortization 19.770019.770Amortization, December 31 140.1100 140.110Carrying amount, December 31 64.6842.97667.660In 2024, out of the year's additions to development projects in progress, totaling DKK 22,8m, capitalized salaries amount to DKK 22,6m. In 2024, management performed an impairment test of the carrying amount of development projects in progress. It has been assessed that the recoverable amount in the form of value in use exceeds the carrying amount. The value in use is calculated based on expected net cash flows for 5 years. \u00a7 Accounting Policies Software under development that is clearly defined and identifiable, where technical feasibility, sufficient resources, and a potential future market or use within the group can be demonstrated, and where the intention is to complete, market, or use the project, are recognized as intangible assets if their cost can be reliably measured, and there is sufficient assurance that future earnings or net selling prices will cover production, selling, administrative, and development costs. Other development costs are recognized in the income statement in the financial statement line cost of services. Capitalized development costs are measured at cost less accumulated depreciation and impairment. The cost includes salaries and wages, and other directly attributable costs related to the group's development activities. Upon completion of the development work, development projects are depreciated on a straight-line basis over their estimated economic useful life from the date at which the asset is ready for use. The amortization period is 5 years. The amortization base is reduced by any impairments.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__112": { "value": "Note 14 \u2013 Property, Plant and Equipment Land and buildings with a carrying amount of DKK 195m comprise land of DKK 31m, which is not subject to depreciation. 2025Land and Other T.DKK Buildings Equipment TotalCost, January 1 237.7955.862243.657Additions 5.8011.0816.882Cost, December 31 243.5966.943250.539Depreciation, January 1 9.8012.59112.392Depreciation 4.3071.5265.833Depreciation, December 31 14.1084.11718.225Carrying amount, December 31 229.4882.826232.3142024Land and Other T.DKK BuildingsEquipmentTotalCost, January 1 214.5644.495219.059Additions 24.3311.36725.698Transfer -1.1000-1.100Cost, December 31 237.7955.862243.657Depreciation, January 1 6.0141.4737.487Depreciation 3.8831.1185.001Accumulated depreciation on disposals -960-96Depreciation, December 31 9.8012.59112.392Carrying amount, December 31 227.9943.271231.265\u00a7 Accounting Policies Property, plant, and equipment are measured at cost less accumulated depreciation and impairment. The cost includes the purchase price and expenses directly attributable to the acquisition until the asset is ready for use. Property, plant and equipment are depreciated on a straight-line basis over their expected useful lives, as follows: Land: is not depreciated. Buildings: 20-50 years Building installations: 5 years Other equipment: 3-5 years. The depreciation base is calculated considering the residual value of the asset and is reduced by any impairments. The depreciation period is determined at the time of acquisition and is reviewed annually. Gains and losses from the disposal of Property, plant and equipment are calculated as the difference between the selling price, net of selling expenses, and the carrying amount at the date of disposal.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__113": { "value": "\u00a7 Accounting Policies Property, plant, and equipment are measured at cost less accumulated depreciation and impairment. The cost includes the purchase price and expenses directly attributable to the acquisition until the asset is ready for use. Property, plant and equipment are depreciated on a straight-line basis over their expected useful lives, as follows: Land: is not depreciated. Buildings: 20-50 years Building installations: 5 years Other equipment: 3-5 years. The depreciation base is calculated considering the residual value of the asset and is reduced by any impairments. The depreciation period is determined at the time of acquisition and is reviewed annually. Gains and losses from the disposal of Property, plant and equipment are calculated as the difference between the selling price, net of selling expenses, and the carrying amount at the date of disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__114-1": { "value": "Note 15 - Right-of-use assets Office Leases 20252024T.DKK Cost, January 1 2.9020Addition 7542.902Disposals -1.7250Cost, December 31 1.9312.902Depreciation, January 1 810Depreciation 1.56081Accumulated depreciation on disposals -3540Depreciation, December 31 1.28781Carrying amount, December 31 6442.821In 2025, short-term lease payments of TDKK 78 (2024: TDKK 1.352) have been recognized as an expense in the income statement. \u00a7 Accounting Policies Right-of-use assets are leased office property. Right-of-use assets are measured at a cost corresponding to the lease liability recognized, adjusted for any lease incentives received, and initial direct costs. Depreciation is calculated using the straight-line method over the lease term or the useful life of the right-of-use assets, whichever is shortest. The variable lease payments that do not depend on index or a rate are recognized as expense in the year the event or condition that triggers the payment occurs. For all asset classes, non-lease components will be separated from the lease components and thereby not form part of the recognized right-of-use asset and the lease liability.Note 22 \u2013 Lease Liabilities T.DKK 20252024Undiscounted lease liability Within one year 6581.610Between 1 and 3 years 01.209Between 3 and 5 years 00More than 5 years 006582.819Amounts recognized in the balance sheet Current financial liabilities 6261.541Non-current financial liabilities 01.1816262.722Amounts recognized in the statement of profit or loss Lease payments 25373Interest expenses related to lease liabilities 70832381\u00a7 Accounting Policies Lease liabilities are recognized as the present value of the remaining lease payments, discounted using an alternative borrowing rate. The lease liability is measured at initial recognition as the present value of future lease payments discounted using an alternative borrowing rate.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__115-1": { "value": "\u00a7 Accounting Policies Right-of-use assets are leased office property. Right-of-use assets are measured at a cost corresponding to the lease liability recognized, adjusted for any lease incentives received, and initial direct costs. Depreciation is calculated using the straight-line method over the lease term or the useful life of the right-of-use assets, whichever is shortest. The variable lease payments that do not depend on index or a rate are recognized as expense in the year the event or condition that triggers the payment occurs. For all asset classes, non-lease components will be separated from the lease components and thereby not form part of the recognized right-of-use asset and the lease liability.\u00a7 Accounting Policies Lease liabilities are recognized as the present value of the remaining lease payments, discounted using an alternative borrowing rate. The lease liability is measured at initial recognition as the present value of future lease payments discounted using an alternative borrowing rate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__116": { "value": "Note 16 \u2013 Other Financial Assets T.DKK 20252024Cost, January 1 950798Additions 161152Disposals -3010Cost, December 31 810950Write down, January 1 00Write down -3420Write down, December 31 -3420Carrying amount, December 31468950\u00a7 Accounting Policies Other financial assets consist of office rental and are measured at amortized cost. The leases have notice periods ranging from 3 months to 6 years.", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__117": { "value": "\u00a7 Accounting Policies Other financial assets consist of office rental and are measured at amortized cost. The leases have notice periods ranging from 3 months to 6 years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__118": { "value": "Note 17 \u2013 Trade Receivables T.DKK 20252024Trade receivables, gross 30.87147.565Change in provision for credit losses: Provision, January 1 603258Unused amounts reversed -603-258Additions 211603Provision, December 31 211603Trade receivables, net 30.66046.962Reconciliation of expected credit loss 2025 Not Due 1-Due 31-DueT.DKK overdue30 days60 days>60 daysTotalContract assets, gross 6.1400006.140Trade receivables, gross 28.7762.05304230.871Expected credit loss -169-410-1-211Trade receivables, net 28.6072.01204130.660Trade receivables and 34.7472.01204136.800contract assets, net Share of trade receivables expected to be paid 99%Expected credit loss % 0,6%2,0%0,0%2,4%0,7%The group\u2019s payment terms are primary 30 days. 2024Not Due 1-Due 31-Due T.DKK overdue30 days60 days>60 daysTotalContract assets, gross 16.01100016.011Trade receivables, gross 44.1852.24243470447.565Expected credit loss -567-12-3-21-603Trade receivables, net 43.6182.23043168346.962Trade receivables and 59.6292.23043168362.973contract assets, net Share of trade receivables expected to be paid 99%Expected credit loss % 1,3%0,5%0,7%3,0%1,3%\u00a7 Accounting policies Receivables are recognized at amortized cost, which usually corresponds to the nominal value. The value is reduced by allowance for expected losses, calculated using the simplified expected credit loss model.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__119": { "value": "\u00a7 Accounting policies Receivables are recognized at amortized cost, which usually corresponds to the nominal value. The value is reduced by allowance for expected losses, calculated using the simplified expected credit loss model.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__120": { "value": "Note 18 \u2013 Contract Assets and Liabilities T.DKK 20252024Contract assets Work-in-progress 6.14016.0116.14016.011Contract liabilities Deferred income 3.1784.427Prepayments from customers 2.116771Onerous contracts 1.6685466.9625.744Contract assets and liabilities are classified in the balance sheet as follows: Contract assets 6.14016.011Contract liabilities -6.962-5.744-82210.267The decrease in work-in-progress can be attributed to several larger IT projects which were completed and finally invoiced in 2024. Contract assets as of December 31, 2024, relating to produced unbilled revenue totaling DKK 16m are recognized in revenue in 2025. Contract liabilities as of December 31, 2024, relating to deferred income and prepayments from customers totaling DKK 5,7m are recognized in revenue in 2025. \u00a7 Accounting policies Contract assets comprise produced, unbilled revenue and costs incurred to fulfil contracts. The individual contract assets are recognized as receivables in the balance sheet when the selling price can be measured reliably. Contract liabilities include deferred income and prepayments from customers. The individual contract liabilities are recognized under liabilities in the balance sheet as the sales value of the underlying assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__121": { "value": "\u00a7 Accounting policies Contract assets comprise produced, unbilled revenue and costs incurred to fulfil contracts. The individual contract assets are recognized as receivables in the balance sheet when the selling price can be measured reliably. Contract liabilities include deferred income and prepayments from customers. The individual contract liabilities are recognized under liabilities in the balance sheet as the sales value of the underlying assets.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__122": { "value": "Note 19 \u2013 Current Tax Liabilities T.DKK 20252024Corporation tax receivable/payable, January 1 8.82913.780Current tax for the year 14.89318.697Adjustment of tax relating to previous years 2071.221Corporation tax paid in the year -20.885-24.8693.0448.829\u00a7 Accounting Policies Current tax receivables and liabilities are recognized in the balance sheet as tax calculated on the taxable income for the year, adjusted for tax on previous years' taxable income and for tax paid on account.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__126": { "value": "Note 20 \u2013 Share Capital Reconciliation of treasury shares Pcs. 2025 2024 Treasury shares, January 1 437.1872,2%437.1872,2%Treasury shares acquired in the year 5.7000,0%00,0%Treasury shares sold in the year 00,0%00,0% 442.8872,2%437.1872,2%The share capital consists of 20.000.000 shares with a nominal value of DKK 0,25 each. No shares have special rights. As of December 31, 2025, the group holds 442.887 treasury shares (compared to 437.187 shares as of December 31, 2024). The market value of the group\u2019s treasury shares as of December 31, 2025, is DKK 49,9m (compared to DKK 78,4m as of December 31, 2024). In 2025, the group did not sell any treasury or repurchase any ordinary shares. The Annual General Meeting authorizes the management to repurchase up to 10% of its share capital. The proposed dividend for 2025 amounts to DKK 20m, equivalent to DKK 1,00 per share (compared to DKK 12,8m, equivalent to DKK 0,64 per share in 2024). Statement of earnings per share Pcs. 20252024Number of shares 20.000.00020.000.000Average number of own treasury shares -440.037-437.187Average number of shares, outstanding 19.559.96319.562.812Basic EPS 2,163,24Diluted EPS (DEPS) 2,163,24\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__125": { "value": "Note 20 \u2013 Share Capital Reconciliation of treasury shares Pcs. 2025 2024 Treasury shares, January 1 437.1872,2%437.1872,2%Treasury shares acquired in the year 5.7000,0%00,0%Treasury shares sold in the year 00,0%00,0% 442.8872,2%437.1872,2%The share capital consists of 20.000.000 shares with a nominal value of DKK 0,25 each. No shares have special rights. As of December 31, 2025, the group holds 442.887 treasury shares (compared to 437.187 shares as of December 31, 2024). The market value of the group\u2019s treasury shares as of December 31, 2025, is DKK 49,9m (compared to DKK 78,4m as of December 31, 2024). In 2025, the group did not sell any treasury or repurchase any ordinary shares. The Annual General Meeting authorizes the management to repurchase up to 10% of its share capital. The proposed dividend for 2025 amounts to DKK 20m, equivalent to DKK 1,00 per share (compared to DKK 12,8m, equivalent to DKK 0,64 per share in 2024). Statement of earnings per share Pcs. 20252024Number of shares 20.000.00020.000.000Average number of own treasury shares -440.037-437.187Average number of shares, outstanding 19.559.96319.562.812Basic EPS 2,163,24Diluted EPS (DEPS) 2,163,24\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__124": { "value": "Note 20 \u2013 Share Capital Reconciliation of treasury shares Pcs. 2025 2024 Treasury shares, January 1 437.1872,2%437.1872,2%Treasury shares acquired in the year 5.7000,0%00,0%Treasury shares sold in the year 00,0%00,0% 442.8872,2%437.1872,2%The share capital consists of 20.000.000 shares with a nominal value of DKK 0,25 each. No shares have special rights. As of December 31, 2025, the group holds 442.887 treasury shares (compared to 437.187 shares as of December 31, 2024). The market value of the group\u2019s treasury shares as of December 31, 2025, is DKK 49,9m (compared to DKK 78,4m as of December 31, 2024). In 2025, the group did not sell any treasury or repurchase any ordinary shares. The Annual General Meeting authorizes the management to repurchase up to 10% of its share capital. The proposed dividend for 2025 amounts to DKK 20m, equivalent to DKK 1,00 per share (compared to DKK 12,8m, equivalent to DKK 0,64 per share in 2024). Statement of earnings per share Pcs. 20252024Number of shares 20.000.00020.000.000Average number of own treasury shares -440.037-437.187Average number of shares, outstanding 19.559.96319.562.812Basic EPS 2,163,24Diluted EPS (DEPS) 2,163,24\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__127": { "value": "20000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f1__s7__7__128": { "value": "1.0", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:DKK/xbrli:shares" } }, "f1__s7__8__127": { "value": "12800000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f1__s7__8__128": { "value": "0.64", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK/xbrli:shares" } }, "f1__s7__7__129": { "value": "\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__130": { "value": "Note 21 \u2013 Deferred Tax Liabilities T.DKK 20252024Deferred tax liability, January 1 12.61011.759Adjustment for deferred tax for the year -1.696851Adjustment for deferred tax for previous years -2070Deferred tax liability, December 31 10.70712.610Recognized deferred tax liabilities are attributable to the following: Intangible assets 12.38714.885Property, plant and equipment -1.134-694Provisions, etc. -546-1.58110.70712.610\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__131": { "value": "\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__135": { "value": "Note 23 \u2013 Borrowings Coupon Effective RateInterest RateCurrencyMaturity2025 Floating interest rate mortgage loans 2,40%2,40%DKK17 years2024Floating interest rate mortgage loans 3,92% 3,92%DKK18 yearsT.DKK 20252024Within one year 1.3601.9811-3 years 2.8134.2003-5 years 2.9414.538More than 5 years 20.18838.619Total contractual undiscounted cash flows 27.30249.338T.DKK 20252024Non-current liabilities 25.64846.852Current liabilities 1.3601.981Carrying amount 27.00848.833There are no debt covenants in the borrowing agreement. \u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__134": { "value": "Note 23 \u2013 Borrowings Coupon Effective RateInterest RateCurrencyMaturity2025 Floating interest rate mortgage loans 2,40%2,40%DKK17 years2024Floating interest rate mortgage loans 3,92% 3,92%DKK18 yearsT.DKK 20252024Within one year 1.3601.9811-3 years 2.8134.2003-5 years 2.9414.538More than 5 years 20.18838.619Total contractual undiscounted cash flows 27.30249.338T.DKK 20252024Non-current liabilities 25.64846.852Current liabilities 1.3601.981Carrying amount 27.00848.833There are no debt covenants in the borrowing agreement. \u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__138": { "value": "\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__137": { "value": "\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__136": { "value": "\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__140": { "value": "Note 24 \u2013 Provisions T.DKK 20252024Provisions, January 1 1150Arising during the year 100115Unused amounts reversed -2000Provisions, December 31 15115\u00a7 Accounting Policies Provisions relate to expected future costs for the removal of installations and equipment, as well as reinstatement, etc., upon vacating cBrain\u2019s leased properties. These provisions are reevaluated annually based on the condition of the leases at the balance sheet date.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__139": { "value": "\u00a7 Accounting Policies Provisions relate to expected future costs for the removal of installations and equipment, as well as reinstatement, etc., upon vacating cBrain\u2019s leased properties. These provisions are reevaluated annually based on the condition of the leases at the balance sheet date.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__141": { "value": "Note 25 \u2013 Other payables \u00a7 Accounting Policies Other payables include bonus, holiday allowance and other staff obligations, VAT, PAYE tax labor market contributions, etc. Other payables are measured at amortized costs using the effective interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__143": { "value": "Note 26 \u2013 Commitments and Contingencies Collateral The property located at Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen \u00d8, with a total carrying amount of DKK 195,1m, is used as collateral in an owner's mortgage deed to: Mortgage loan for the remaining debt of DKK 27,0m (2024: DKK 48,8m). Restricted cash cBrain's subsidiary, cBrain MENA Computer System and Design LLC, has provided security in cash deposited related to customer projects of DKK 3,5m (2024: DKK 2,4m) to the Group's bank in Dubai (EmiratesNBD). The group does not have withdrawal rights for the deposit before the projects end, and therefore, the deposit is presented as other receivables. Other Contingent Liabilities cBrain's Danish companies are jointly and severally liable for the tax on the Danish companies\u2019 income, etc. The total amount of outstanding corporate income tax in Denmark is DKK 3,3m (2024: DKK 8,9m). The Danish companies are also jointly and severally liable for Danish withholding taxes in the form of dividend tax, royalty tax, and interest tax. Any subsequent adjustments to corporate taxes and withholding taxes may result in the Group's liability being a larger amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__142": { "value": "Note 26 \u2013 Commitments and Contingencies Collateral The property located at Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen \u00d8, with a total carrying amount of DKK 195,1m, is used as collateral in an owner's mortgage deed to: Mortgage loan for the remaining debt of DKK 27,0m (2024: DKK 48,8m). Restricted cash cBrain's subsidiary, cBrain MENA Computer System and Design LLC, has provided security in cash deposited related to customer projects of DKK 3,5m (2024: DKK 2,4m) to the Group's bank in Dubai (EmiratesNBD). The group does not have withdrawal rights for the deposit before the projects end, and therefore, the deposit is presented as other receivables. Other Contingent Liabilities cBrain's Danish companies are jointly and severally liable for the tax on the Danish companies\u2019 income, etc. The total amount of outstanding corporate income tax in Denmark is DKK 3,3m (2024: DKK 8,9m). The Danish companies are also jointly and severally liable for Danish withholding taxes in the form of dividend tax, royalty tax, and interest tax. Any subsequent adjustments to corporate taxes and withholding taxes may result in the Group's liability being a larger amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__144": { "value": "Note 27 \u2013 Related Party Transactions cBrain\u2019s related parties exercising a significant influence comprise the company\u2019s Board of Directors and Executive Management Board as well as relatives of these persons. Related parties also comprise companies in which the individuals mentioned above have material interests. The Group did not enter into any agreements, deals, or other transactions in 2025 in which the Parent company\u2019s Board of Directors or Executive Management Board had a financial interest, except for transactions following from the employment relationship. Key Management Personnel consists of the Board of Directors and the Executive Management. Remuneration to members of the Board of Directors and the Executive Management Board is disclosed in note 8 and the Remuneration Report for 2025. Members of the Board of Directors are elected by the shareholders at the Annual General Meeting for terms of one year. Refer to pages 37 for additional information on Board of Directors members. Interest in the company of members of the Board of Directors and the Executive Management Board: For a detailed description of the parent companies\u2019 transactions with subsidiaries, please refer to the parent company\u2019s financial statements note 28. Shareholder Composition The following shareholders own 5% or more of the company's share capital: Putega Holding ApS, Denmark, ownership interest 41,7% (2024: 41,7%) (Per TejsKnudsen, CEO and board member of cBrain A/S).As of the end of 2025, the parent company had approximately 12.200 shareholderscompared to approximately 13.200 shareholders at the end of 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__147": { "value": "Note 28 \u2013 Financial Instruments and Risks Categories of Financial Instruments T.DKK20252024Financial assets measured at amortized cost Other financial assets 468950Trade receivables 30.66046.962Other receivables 5.2714.451Cash and cash equivalents 41.94522.25678.34474.619Financial liabilities measured at amortized cost Lease liabilities 6262.722Borrowings 27.00848.833Provisions 15115Trade payables 5.7083.33333.35755.003Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section. Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2025 T.DKK EURUSDGBPAEDCash and cash equivalents 8.2353182.7665.08416.403Receivables 2.15511103.5715.837Liabilities -467-2790-62-808Unhedged net-position 9.9231502.7668.59321.432Loss/gain at 10 % strengthening/ +/- 992+/- 15+/- 277+/- 859+/- 2.143weakening of DKK 2024 T.DKK EURUSDGBPAEDCash and cash equivalents 2.9462807925654.583Receivables 12.563 92803.71717.208Liabilities -55700-32-589Unhedged net-position 14.9521.2087924.25021.202Loss/gain at 10 % strengthening/ +/- 1.495+/- 121+/- 79+/- 425+/- 2.120weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2025, the Group has a bank balance of DKK 41,9m (2024: DKK 22,3m). In connection with bank balances, there is a total credit facility of DKK 0m. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 17-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2025, borrowings amount to DKK 27,0m (2024: DKK 48,8m). The interest rate as of December 31, 2025, is 2,40%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,3 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity. Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2025 Between Between Less than 6 and12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 658000658Borrowings 6806805.75420.18827.302Trade payables 5.7080005.708Other payables 16.51500016.51523.5616805.75420.18850.1832024 Between Between Less than 6 and 12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 8058051.20902.819Borrowings 9919918.73838.61949.338Trade payables 3.3330003.333Other payables 21.67300021.67326.8021.7969.94738.61977.163Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2025, an expected loss of DKK 0,2m was recognized (2024: DKK 0,6m), and no losses were realized during the financial year. See note 17 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings T.DKK 20252024Opening, January 1 48.83350.713Borrowings 00Repayments -22.034-1.909Amortization of loan costs (non-cash) 20929Closing, December 31 27.00848.833", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__146": { "value": "Note 28 \u2013 Financial Instruments and Risks Categories of Financial Instruments T.DKK20252024Financial assets measured at amortized cost Other financial assets 468950Trade receivables 30.66046.962Other receivables 5.2714.451Cash and cash equivalents 41.94522.25678.34474.619Financial liabilities measured at amortized cost Lease liabilities 6262.722Borrowings 27.00848.833Provisions 15115Trade payables 5.7083.33333.35755.003Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section. Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2025 T.DKK EURUSDGBPAEDCash and cash equivalents 8.2353182.7665.08416.403Receivables 2.15511103.5715.837Liabilities -467-2790-62-808Unhedged net-position 9.9231502.7668.59321.432Loss/gain at 10 % strengthening/ +/- 992+/- 15+/- 277+/- 859+/- 2.143weakening of DKK 2024 T.DKK EURUSDGBPAEDCash and cash equivalents 2.9462807925654.583Receivables 12.563 92803.71717.208Liabilities -55700-32-589Unhedged net-position 14.9521.2087924.25021.202Loss/gain at 10 % strengthening/ +/- 1.495+/- 121+/- 79+/- 425+/- 2.120weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2025, the Group has a bank balance of DKK 41,9m (2024: DKK 22,3m). In connection with bank balances, there is a total credit facility of DKK 0m. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 17-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2025, borrowings amount to DKK 27,0m (2024: DKK 48,8m). The interest rate as of December 31, 2025, is 2,40%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,3 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity. Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2025 Between Between Less than 6 and12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 658000658Borrowings 6806805.75420.18827.302Trade payables 5.7080005.708Other payables 16.51500016.51523.5616805.75420.18850.1832024 Between Between Less than 6 and 12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 8058051.20902.819Borrowings 9919918.73838.61949.338Trade payables 3.3330003.333Other payables 21.67300021.67326.8021.7969.94738.61977.163Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2025, an expected loss of DKK 0,2m was recognized (2024: DKK 0,6m), and no losses were realized during the financial year. See note 17 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings T.DKK 20252024Opening, January 1 48.83350.713Borrowings 00Repayments -22.034-1.909Amortization of loan costs (non-cash) 20929Closing, December 31 27.00848.833", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__145": { "value": "Note 28 \u2013 Financial Instruments and Risks Categories of Financial Instruments T.DKK20252024Financial assets measured at amortized cost Other financial assets 468950Trade receivables 30.66046.962Other receivables 5.2714.451Cash and cash equivalents 41.94522.25678.34474.619Financial liabilities measured at amortized cost Lease liabilities 6262.722Borrowings 27.00848.833Provisions 15115Trade payables 5.7083.33333.35755.003Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section. Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2025 T.DKK EURUSDGBPAEDCash and cash equivalents 8.2353182.7665.08416.403Receivables 2.15511103.5715.837Liabilities -467-2790-62-808Unhedged net-position 9.9231502.7668.59321.432Loss/gain at 10 % strengthening/ +/- 992+/- 15+/- 277+/- 859+/- 2.143weakening of DKK 2024 T.DKK EURUSDGBPAEDCash and cash equivalents 2.9462807925654.583Receivables 12.563 92803.71717.208Liabilities -55700-32-589Unhedged net-position 14.9521.2087924.25021.202Loss/gain at 10 % strengthening/ +/- 1.495+/- 121+/- 79+/- 425+/- 2.120weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2025, the Group has a bank balance of DKK 41,9m (2024: DKK 22,3m). In connection with bank balances, there is a total credit facility of DKK 0m. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 17-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2025, borrowings amount to DKK 27,0m (2024: DKK 48,8m). The interest rate as of December 31, 2025, is 2,40%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,3 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity. Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2025 Between Between Less than 6 and12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 658000658Borrowings 6806805.75420.18827.302Trade payables 5.7080005.708Other payables 16.51500016.51523.5616805.75420.18850.1832024 Between Between Less than 6 and 12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 8058051.20902.819Borrowings 9919918.73838.61949.338Trade payables 3.3330003.333Other payables 21.67300021.67326.8021.7969.94738.61977.163Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2025, an expected loss of DKK 0,2m was recognized (2024: DKK 0,6m), and no losses were realized during the financial year. See note 17 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings T.DKK 20252024Opening, January 1 48.83350.713Borrowings 00Repayments -22.034-1.909Amortization of loan costs (non-cash) 20929Closing, December 31 27.00848.833", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__148-1": { "value": "Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section.Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2025 T.DKK EURUSDGBPAEDCash and cash equivalents 8.2353182.7665.08416.403Receivables 2.15511103.5715.837Liabilities -467-2790-62-808Unhedged net-position 9.9231502.7668.59321.432Loss/gain at 10 % strengthening/ +/- 992+/- 15+/- 277+/- 859+/- 2.143weakening of DKK 2024 T.DKK EURUSDGBPAEDCash and cash equivalents 2.9462807925654.583Receivables 12.563 92803.71717.208Liabilities -55700-32-589Unhedged net-position 14.9521.2087924.25021.202Loss/gain at 10 % strengthening/ +/- 1.495+/- 121+/- 79+/- 425+/- 2.120weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2025, the Group has a bank balance of DKK 41,9m (2024: DKK 22,3m). In connection with bank balances, there is a total credit facility of DKK 0m. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 17-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2025, borrowings amount to DKK 27,0m (2024: DKK 48,8m). The interest rate as of December 31, 2025, is 2,40%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,3 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__149": { "value": "Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2025 T.DKK EURUSDGBPAEDCash and cash equivalents 8.2353182.7665.08416.403Receivables 2.15511103.5715.837Liabilities -467-2790-62-808Unhedged net-position 9.9231502.7668.59321.432Loss/gain at 10 % strengthening/ +/- 992+/- 15+/- 277+/- 859+/- 2.143weakening of DKK 2024 T.DKK EURUSDGBPAEDCash and cash equivalents 2.9462807925654.583Receivables 12.563 92803.71717.208Liabilities -55700-32-589Unhedged net-position 14.9521.2087924.25021.202Loss/gain at 10 % strengthening/ +/- 1.495+/- 121+/- 79+/- 425+/- 2.120weakening of DKK", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__152": { "value": "Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2025 Between Between Less than 6 and12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 658000658Borrowings 6806805.75420.18827.302Trade payables 5.7080005.708Other payables 16.51500016.51523.5616805.75420.18850.1832024 Between Between Less than 6 and 12 1 and 5 After T.DKK 6 monthsmonthsyears5 yearsTotalLease liabilities 8058051.20902.819Borrowings 9919918.73838.61949.338Trade payables 3.3330003.333Other payables 21.67300021.67326.8021.7969.94738.61977.163", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__153": { "value": "Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2025, an expected loss of DKK 0,2m was recognized (2024: DKK 0,6m), and no losses were realized during the financial year. See note 17 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings T.DKK 20252024Opening, January 1 48.83350.713Borrowings 00Repayments -22.034-1.909Amortization of loan costs (non-cash) 20929Closing, December 31 27.00848.833", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__154": { "value": "Note 29 - Capital Structure cBrain's management continuously assesses whether the Group's capital structure aligns with the interests of the Group and its shareholders. The overall objective is to maintain a capital structure that supports long-term financial growth while maximizing returns to the Group's stakeholders through optimizing the ratio of equity to debt. The Group's overall strategy remains unchanged from the previous year. cBrain's capital structure consists of borrowings, lease liabilities, cash and cash equivalents, equity, including share capital, and retained earnings. The Board of Directors reviews the capital structure twice a year in connection with the presentation of the interim and annual reports. As part of this review, the Board of Directors assesses the cost of capital and the risks associated with each type of capital. The financial gearing at the balance sheet date can be summarized as follows: T.DKK 20252024Lease liabilities 6262.722Borrowings 27.00848.833Cash and cash equivalents -41.945-22.256-14.31129.299Equity 318.295288.517Financial Gearing Ratio -4,5%10,2%The Group does not have a specific target for the level of financial leverage.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__7__155": { "value": "Note 30 - Events After the Balance Sheet Date No events have occurred after the end of the financial year that require adjustment or disclosure in the annual report for 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }