Notes for P&L
Not 10 Intangible assets
| Intangible assets under development | 2025-12-31 | 2024-12-31 |
|---|---|---|
| Opening accumulated acquisition cost | - | 19,754 |
| Acquisitions during the year | - | 4,114 |
| Reclassifications | - | -23,867 |
| Closing accumulated acquisition cost | - | - |
| Website | ||
| Opening accumulated acquisition cost | 23,867 | - |
| Reclassifications | - | 23,867 |
| Closing accumulated acquisition cost | 23,867 | 23,867 |
| Opening accumulated amortization | -2,785 | - |
| Amortization for the period | -4,773 | -2,785 |
| Closing accumulated amortization | -7,558 | -2,785 |
| Closing carrying amount | 16,309 | 21,083 |
Capitalized development costs
The reported value includes direct costs and, when applicable, salary expenses and a share of indirect expenses. Other expenses related to development are reported in the income statement as other external costs when they arise. In the financial position report, capitalized development costs are recorded at acquisition value minus accumulated amortization and any write-downs. Capitalized costs mainly relate to the software platform.
Amortization principles
Amortization is recognized in the current year’s profit or loss on a straight-line basis over the estimated useful lives of amortizable intangible assets. Amortization begins when the asset is available for use, meaning when it is in the condition necessary for it to operate as intended by management.
The estimated useful lives are: |
Number of years |
| Capitalized development costs | 5 |