Note 17 – Participations in Group companies
| Parent Company | Moderbolag | 2025 | 2024 |
| Accumulated cost | Ackumulerade anskaffningsvärden | ||
| At January 1 | Vid årets början | 1,083 | 1,087 |
| Aquisition and capital injection | Förvärv och kapitaltillskott | 41 | – |
| Divestment and liquidation | Avyttring och likvidation | -70 | -4 |
| Total accumulated cost | Summa ackumulerade anskaffningsvärden | 1,054 | 1,083 |
| Accumulated impairment | Ackumulerade nedskrivningar | ||
| At January 1 | Vid årets början | -227 | -231 |
| Divestment and liquidation | Avyttring och likvidation | 70 | 4 |
| Write-down of the year | Årets nedskrivningar | -275 | – |
| Total accumulated impairment | Summa ackumulerade nedskrivningar | -432 | -227 |
| Carrying amount at end of period | Redovisat värde vid periodens slut | 622 | 856 |
Specification of the Parent Company and Group’s holdings of investments in Group companies
| Subsidiaries/Reg. No./Domicile | Participating interests | % | Carrying amount | |
| Dotterbolag / Org nr / Säte | Antal andelar | % | Redovisat värde | |
| BE Group Sverige AB, 556106-2174. Sweden | BE Group Sverige AB, 556106-2174. Sverige | 20,000 | 100 | 475 |
| BE Group Oy Ab, 1544976-7. Finland | BE Group Oy Ab, 1544976-7. Finland | 204,000 | 100 | 147 |
| 622 |
| Ongoing liquidation during the year | Pågående likvidering under året | 2025 | 2024 |
| BE Group Sp.z.o.o., 0000006520. Poland | BE Group Sp.z.o.o., 0000006520. Polen | 0 | 0 |
| Total | Totalt | 0 | 0 |
In June 2025, BE Group Sp.z.o.o. closed its operative business. Legal liquidation is ongoing.