NEPCon F.M.B.A. - CVR: 18044633

2023, EUR

12.06.2024

Bruttoresultat

1.962'

Primær drift

-932'

Årets resultat

-845'

Aktiver

16.481'

Kortfristede aktiver

10.402'

Egenkapital

3.046'

Afkastningsgrad

-6 %

Soliditetsgrad

18 %

Likviditetsgrad

78 %

Resultat

12.06.2024

Årsrapport	2023 12.06.2024	2022 19.06.2023	2021 13.06.2022	2020 27.05.2021	2019 30.06.2020	2018 28.06.2019	2017 30.06.2018	2016 29.05.2017	2015 01.06.2016
Nettoomsætning	11.456.193	11.835.121	10.313.420	9.715.300	9.099.004				32.898.335
Bruttoresultat	1.961.549	2.469.152	2.495.881	810.527	693.292	0	0	2.048.594	13.201.936
Resultat af primær drift	-932.387	704.882	1.271.858	-374.905	-650.666	996.036	41.200	99.629	720.839
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	716.370	349.329	0	0
Finansielle indtægter	137.823	100.819	584.525	295.678	152.420	13.313	529	88.379	197.897
Finansieringsomkostninger	0	0	0	0	0	-849.346	-4.138	-11.912	-197.967
Andre finansielle omkostninger	-251.135	-162.152	-246.029	-234.545	-212.088	0	0	0	0
Resultat før skat	-750.983	194.764	1.358.235	883.526	-183.263	876.373	0	371.125	2.582.441
Resultat	-845.433	-79.321	1.158.758	583.113	-183.263	876.373	386.920	364.149	2.532.089
Forslag til udbytte	0	0	0	0	0	0	0	0	0

Aktiver

12.06.2024

Årsrapport	2023 12.06.2024	2022 19.06.2023	2021 13.06.2022	2020 27.05.2021	2019 30.06.2020	2018 28.06.2019	2017 30.06.2018	2016 29.05.2017	2015 01.06.2016
Kortfristede varebeholdninger	0	0	0	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	7.602.728	7.816.865	1.944.593	2.405.600	4.461.226	3.024.506	1.170.607	1.619.995	8.905.128
Likvider	2.799.230	663.677	885.849	516.769	152.325	245.557	382.401	155.148	611.727
Kortfristede aktiver	10.401.958	8.480.542	2.830.442	2.922.369	4.613.551	0	0	1.775.143	9.516.855
Immaterielle aktiver og goodwill	1.139.070	866.130	598.714	499.066	484.663	3.005.756	286.578	309.752	3.396.403
Finansielle anlægsaktiver	4.864.947	6.800.784	6.412.408	6.551.595	5.327.983	1.910.540	900.691	568.821	3.487.046
Materielle aktiver	75.043	47.851	47.675	28.622	17.074	14.128	23.145	40.006	301.260
Langfristede aktiver	6.079.060	7.714.765	7.058.797	7.079.283	5.829.720	4.930.424	1.210.414	918.579	7.184.709
Aktiver	16.481.018	16.195.307	9.889.239	10.001.652	10.443.271	8.200.487	2.763.422	2.693.722	16.701.564

Aktiver

12.06.2024

Passiver

12.06.2024

Årsrapport	2023 12.06.2024	2022 19.06.2023	2021 13.06.2022	2020 27.05.2021	2019 30.06.2020	2018 28.06.2019	2017 30.06.2018	2016 29.05.2017	2015 01.06.2016
Forslag til udbytte	0	0	0	0	0	0	0	0	0
Egenkapital	3.045.912	4.064.893	4.141.838	2.979.869	2.536.251	2.719.514	1.863.157	1.492.520	8.419.025
Hensatte forpligtelser	0	933.155	0	151.241	0	0	0	0	0
Langfristet gæld til banker	0	0	0	0	0	0	0	16.601	429.604
Anden langfristet gæld		0	0	0	2.765.193	1.341.382	0	0	0
Leverandører af varer og tjenesteydelser	302.227	491.177	291.957	139.299	410.406	501.376	400.501	362.131	2.000.389
Kortfristede forpligtelser	13.304.301	6.081.863	4.749.471	4.823.168	5.079.744	2.278.167	857.599	1.123.752	7.399.305
Gældsforpligtelser	13.435.106	11.197.259	5.747.401	6.870.542	7.907.020	5.480.973	900.265	1.201.202	8.282.539
Forpligtelser	13.435.106	11.197.259	5.747.401	6.870.542	7.907.020	5.480.973	900.265	1.201.202	8.282.539
Passiver	16.481.018	16.195.307	9.889.239	10.001.652	10.443.271	8.200.487	2.763.422	2.693.722	16.701.564

Passiver

12.06.2024

Nøgletal

12.06.2024

Årsrapport	2023 12.06.2024	2022 19.06.2023	2021 13.06.2022	2020 27.05.2021	2019 30.06.2020	2018 28.06.2019	2017 30.06.2018	2016 29.05.2017	2015 01.06.2016
Afkastningsgrad	-5,7 %	4,4 %	12,9 %	-3,7 %	-6,2 %	12,1 %	1,5 %	3,7 %	4,3 %
Dækningsgrad	17,1 %	20,9 %	24,2 %	8,3 %	7,6 %	Na.	Na.	Na.	40,1 %
Resultatgrad	-7,4 %	-0,7 %	11,2 %	6,0 %	-2,0 %	Na.	Na.	Na.	7,7 %
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	-27,8 %	-2,0 %	28,0 %	19,6 %	-7,2 %	32,2 %	20,8 %	24,4 %	30,1 %
Payout-ratio	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Gældsdæknings-nøgletal	Na.	Na.	Na.	Na.	Na.	117,3 %	995,7 %	836,4 %	364,1 %
Soliditestgrad	18,5 %	25,1 %	41,9 %	29,8 %	24,3 %	33,2 %	67,4 %	55,4 %	50,4 %
Likviditetsgrad	78,2 %	139,4 %	59,6 %	60,6 %	90,8 %	Na.	Na.	158,0 %	128,6 %

Resultat

12.06.2024

Gæld

12.06.2024

Årsrapport

12.06.2024

Nyeste:01.01.2023- 31.12.2023(offentliggjort: 12.06.2024)

Information om virksomhedens regnskabsklasse:This annual report has been prepared in accordance with the provisions of the Danish Financial Statements Act governing reporting class C enterprises (medium). The accounting policies applied to these consolidated financial statements and parent financial statements are consistent with those applied last year.

Oplysning om pantsætninger og sikkerhedsstillelser:13 Assets charged and collateralPreferred by Nature F.M.B.A. has as security for bank debt and agreed overdraft facility, charged its trade receivables. Preferred by Nature F.M.B.A. has provided a self-declaration guarantee of EUR 1.33 million to Nordea on behalf of the subsidiary, Prefered by Nature - Denmark ApS, as the collateral for bank debt established.

Beretning

12.06.2024

Dato for ledelsens godkendelse af årsrapporten:2024-05-29

Beskrivelse af usikkerhed ved indregning eller måling:Uncertainty relating to recognition and measurementThe world has been fully recovering from COVID-19, and travel possibilities and options to provide services have become available, which help us to allocate our resources better and more effectively, but it will lead to the travel cost increase more than the previous COVID period, and it needs to be monitored more closely. The change of rules of the RA scheme had some impacts on us as we saw clients have started moving away from the certification scheme, so Agriculture certification is not fully predictable for the future. We are increasing the proportion of other services, so our service portfolio is more balanced to mitigate risks. We plan to apply for more and bigger projects in several strategic countries and regions to have more impact in the sustainability sector. Some projects require co-financing from Preferred by Nature, so we need a good plan for the project financing. The sustainable advisory division sees many opportunities with a high growth rate and expands quickly in service ranges that we can provide to our clients.

Statement by Management on the annual report

Identifikation af den godkendte årsrapport:The Board of Directors and the Executive Board have today considered and approved the annual report of Preferred by Nature for the financial year 01. 01. 2023 - 31. 12. 2023.

Management's review

Beskrivelse af virksomhedens væsentligste aktiviteter:Primary activitiesPreferred by Nature is a Denmark-registered, non-proﬁt membership organization with 28 aﬃliated legal entities, working with farmers, foresters, businesses, NGOs, and governments to support better land management and business practices that beneﬁt people, nature, and the climate in more than 100 countries. For twenty-ﬁve years, it was known as NEPCon in the sustainability sector, however, in 2020, its tagline – ‘Preferred by Nature’ – became its brand name (the legally registered name remained NEPCon F. M.B. A.).