Havas Danmark A/S - CVR: 26100240

2023, DKK

02.10.2024

Bruttoresultat

14.981'

Primær drift

-56.664'

Årets resultat

-63.380'

Aktiver

77.840'

Kortfristede aktiver

77.126'

Egenkapital

-30.798'

Afkastningsgrad

-73 %

Soliditetsgrad

-40 %

Likviditetsgrad

71 %

Resultat

02.10.2024

Årsrapport	2023 02.10.2024	2022 05.07.2023	2021 04.07.2022	2020 01.07.2021	2019 13.08.2020	2018 07.06.2019	2017 31.05.2018	2016 31.05.2017	2015 31.05.2016
Nettoomsætning
Bruttoresultat	14.980.626	19.930.493	17.932.281	20.624.053	38.262.161	38.427.103	6.986.872	7.060.304	7.440.933
Resultat af primær drift	-56.663.891	1.458.395	-3.436.056	2.589.000	1.981.109	5.948.337	1.203.822	870.832	-342.476
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	0	0	0	0
Finansielle indtægter	112.576	21.395	0	0	0	0	0	0	0
Finansieringsomkostninger	-4.666.610	-596.917	-44.862	-255.820	-301.834	-27.337	-6.120	0	0
Andre finansielle omkostninger	0	0	0	0	0	0	0	-14.140	-12.154
Resultat før skat	-61.617.925	882.873	-3.480.918	-5.909.517	1.679.275	5.921.000	1.197.702	856.692	-354.630
Resultat	-63.380.284	882.873	-4.513.136	-5.814.710	879.045	6.201.039	1.197.702	856.692	-354.630
Forslag til udbytte	0	-828.000	0	0	-2.235.000	0	-1.197.702	-856.692	-250.000

Aktiver

02.10.2024

Årsrapport	2023 02.10.2024	2022 05.07.2023	2021 04.07.2022	2020 01.07.2021	2019 13.08.2020	2018 07.06.2019	2017 31.05.2018	2016 31.05.2017	2015 31.05.2016
Kortfristede varebeholdninger	0	0	0	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	66.665.652	86.387.536	59.580.479	61.782.972	102.486.543	133.815.524	6.025.494	2.993.635	3.413.622
Likvider	10.460.735	8.859.782	7.118.586	1.997.622	4.966.773	2.251.913	2.413.505	1.805.148	2.976.854
Kortfristede aktiver	77.126.387	95.247.318	66.699.065	63.780.594	107.453.316	136.067.437	8.438.999	4.798.783	6.390.476
Immaterielle aktiver og goodwill	0	0	0	0	0	0	0	0	0
Finansielle anlægsaktiver	647.505	1.010.288	978.175	966.642	555.335	544.250	536.486	3.007.079	2.994.779
Materielle aktiver	65.739	161.240	431.962	651.159	852.543	970.116	0	26.647	76.410
Langfristede aktiver	713.244	1.171.528	1.410.137	1.617.801	1.407.878	1.514.366	536.486	3.033.726	3.071.189
Aktiver	77.839.631	96.418.846	68.109.202	65.398.395	108.861.194	137.581.803	8.975.485	7.832.509	9.461.665

Aktiver

02.10.2024

Passiver

02.10.2024

Årsrapport	2023 02.10.2024	2022 05.07.2023	2021 04.07.2022	2020 01.07.2021	2019 13.08.2020	2018 07.06.2019	2017 31.05.2018	2016 31.05.2017	2015 31.05.2016
Forslag til udbytte	0	828.000	0	0	2.235.000	0	1.197.702	856.692	250.000
Egenkapital	-30.797.848	33.410.436	32.527.563	37.040.699	45.090.405	44.211.360	6.700.685	6.359.675	5.752.982
Hensatte forpligtelser	0	0	0	0	0	0	0	0	0
Langfristet gæld til banker	0	0	0	0	0	0	0	0	0
Anden langfristet gæld		0	0	2.211.556	925.175	0	0	0	0
Leverandører af varer og tjenesteydelser	19.725.516	18.660.697	6.702.091	7.988.923	16.594.961	52.533.140	89.888	88.544	263.107
Kortfristede forpligtelser	108.637.479	63.008.410	35.581.639	26.146.140	62.845.614	93.370.443	2.274.800	1.472.834	3.708.683
Gældsforpligtelser	108.637.479	63.008.410	35.581.639	28.357.696	63.770.789	93.370.443	2.274.800	1.472.834	3.708.683
Forpligtelser	108.637.479	63.008.410	35.581.639	28.357.696	63.770.789	93.370.443	2.274.800	1.472.834	3.708.683
Passiver	77.839.631	96.418.846	68.109.202	65.398.395	108.861.194	137.581.803	8.975.485	7.832.509	9.461.665

Passiver

02.10.2024

Nøgletal

02.10.2024

Årsrapport	2023 02.10.2024	2022 05.07.2023	2021 04.07.2022	2020 01.07.2021	2019 13.08.2020	2018 07.06.2019	2017 31.05.2018	2016 31.05.2017	2015 31.05.2016
Afkastningsgrad	-72,8 %	1,5 %	-5,0 %	4,0 %	1,8 %	4,3 %	13,4 %	11,1 %	-3,6 %
Dækningsgrad	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Resultatgrad	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	205,8 %	2,6 %	-13,9 %	-15,7 %	1,9 %	14,0 %	17,9 %	13,5 %	-6,2 %
Payout-ratio	Na.	93,8 %	Na.	Na.	254,3 %	Na.	100,0 %	100,0 %	-70,5 %
Gældsdæknings-nøgletal	-1.214,2 %	244,3 %	-7.659,2 %	1.012,0 %	656,4 %	21.759,3 %	19.670,3 %	Na.	Na.
Soliditestgrad	-39,6 %	34,7 %	47,8 %	56,6 %	41,4 %	32,1 %	74,7 %	81,2 %	60,8 %
Likviditetsgrad	71,0 %	151,2 %	187,5 %	243,9 %	171,0 %	145,7 %	371,0 %	325,8 %	172,3 %

Resultat

02.10.2024

Gæld

02.10.2024

Årsrapport

02.10.2024

Nyeste:01.01.2023- 31.12.2023(offentliggjort: 02.10.2024)

Information om virksomhedens regnskabsklasse:The annual report is presented in accordance with the provisions of the Danish Financial Statements Act (Årsregnskabsloven) for medium-sized enterprises in reporting class C.

Oplysning om eventualaktiver:Anden gæld relaterer sig til skyldige personaleomkostninger samt hensættelse vedrørende moms. Se note 2 og note 3 for yderligere information. Other payables relate to accrued personnel costs and provisiens to VAT. See note 2 and note 3 for additional information.

Beretning

02.10.2024

Dato for ledelsens godkendelse af årsrapporten:2024-09-25

Beskrivelse af usikkerhed ved indregning eller måling:Uncertainty concerning recognition and measurement In the financial statements for the financial year 01. 01. 23 - 31. 12. 23, it is important to note the following uncertainty with regard to recognition and measurement, as it has had a significant influence on the assets and liabilities recognised in the financial statements: In the financial year 2023, errors were identified regarding the handling of VAT in the company, as former employee recorded expenses in the VAT accounts. The company’s management subsequently reviewed the bookkeeping for the period 2020-2023 and found several additional errors in the handling of VAT. Based on these findings, management has estimated a total error amounting to DKK 24,868k for the period 2020 to 2023. Due to the complexity of the bookkeeping involved, this is an estimate of the total errors. The amount has been provisioned as a liability in the financial statement line item “Other payables”, but it may prove to be incorrect. Therefore the provision is subject to significant uncertainty.

Beskrivelse af usædvanlige forhold, der kan have påvirket indregningen eller målingen:Exceptional conditions In the financial year 2023, management has identified errors related to the financial year 2023 and earlier years. The errors are related to incorrect handling of VAT as described in the section "Uncertainty in recognition and measurement” above. Further, errors regarding the recognition of work in progress without value, and manual postings on provisions for calculated supplier debt totaling DKK. 29,610k has been identified. It has not been possible to measure with sufficient certainty the effect of the errors on the financial year 2023 and the comparison year 2022 or on previous years. Likewise, it is not possible to allocate the errors to the individual financial statement line items in the income statement and balance sheet. The total effect on the result of these errors amounting to DKK 54,478k are therefore recognized as a separate financial statement line item in the income statement as "other operating costs", and comparative figures are not adjusted.

Statement by Management on the annual report

Identifikation af den godkendte årsrapport:We have on this day presented the annual report for the financial year 01. 01. 23 - 31. 12. 23 for Havas Danmark A/S.

Management's review

Beskrivelse af virksomhedens væsentligste aktiviteter:Primary activities As in prior years the Company's primary business areas are to carry on adversitising agency as well as marketing and communication activities. The Company is primarily operating on the Danish market. .