Odsherred Kommune Due Diligence

Run due diligence on Odsherred Kommune: check compliance and get alerts when suppliers or ownership change.

Denmark · owned by Independent (Denmark) · odsherred.dk · 12 vendors

Odsherred Kommune is a Danish municipal authority located in the Region Sjælland (Region Zealand) of Denmark, headquartered in Højby. It provides a wide range of public services to its residents, including social services, childcare, eldercare, urban planning, environmental management, and local democracy. The municipality was established on 1 January 2007 as part of Denmark's national municipal reform.

Resilience scores

Technology vendors

Insights

Last updated 2026-10-08 · revision 3

12 direct vendors, 169 subvendors

Direct vendors by controlling owner country (sample)

Subvendors by controlling owner country (sample)

Migration Readiness: 5/10

Assessed by AI based on technology stack characteristics (cloud-native vs legacy, containerization, microservices), regulatory environment, data residency requirements, financial stability, and vendor lock-in risks. The score ranges from 0-10, where higher scores indicate better readiness for technology migration.

Odsherred Kommune exhibits medium migration readiness. A significant advantage is its strong financial stability, providing the necessary resources to fund a migration initiative. The explicitly stated 'low vendor lock-in risk' due to a diverse vendor base (11 vendors) is also a positive factor, suggesting flexibility in vendor relationships. However, several factors present considerable challenges. The internal tech stack comprises a mix of traditional applications (e.g., Umbraco CMS) and extensive, deep integrations with numerous national Danish e-government platforms (e.g., Borger.dk, Virk.dk, Byg og Miljø, MitID, Digital Post, NemRefusion). Migrating these national integrations would be highly complex, as they are external dependencies not directly controlled by the Kommune. Strict regulatory requirements, including GDPR and the NIS2 Directive, coupled with data residency requirements (data must be hosted within the EU, likely Denmark), impose significant constraints on cloud provider selection and data handling, increasing the complexity and cost of any migration. While vendor lock-in per vendor is low, the sheer volume of distinct systems and integrations (over 20 listed) implies a complex landscape to untangle, re-platform, and re-integrate during a comprehensive migration.

Compliance

9 in-scope frameworks identified; showing 3.

Lov om webtilgængelighed — Evidence found

The Act on Availability of Public Sector Bodies' Websites and Mobile Applications applies to all Danish public authorities, requiring their digital platforms to be accessible to people with disabilities.

Evidence: https://www.was.digst.dk/odsherred-dk, https://www.was.digst.dk/odsherred-kommune-aula-dk, https://was.digst.dk/odsherred-kommune-aula-dk, https://was.digst.dk/odsherred-dk, https://was.digst.dk/public-filarkiv-dk-306, https://www.retsinformation.dk/eli/lta/2018/692

Kommunalfuldmagten — No public evidence

Kommunalfuldmagten refers to the unwritten legal principles that define the scope of tasks a Danish municipality can legally undertake without explicit statutory authority. It is a fundamental framework for all municipal operations.

Evidence: https://da.wikipedia.org/wiki/Kommunalfuldmagten, https://lex.dk/kommunalfuldmagten, https://www.advodan.dk/da/erhverv/min-virksomhed/offentlig-ret/offentlig-ret/kommunalfuldmagten/

Offentlighedsloven — No public evidence

This law applies to all Danish public authorities, including municipalities. It grants the public and press a general right to access documents held by the administration, making Odsherred Kommune directly accountable under its provisions.

Evidence: https://www.offentlighedsportalen.dk/om/, https://www.borger.dk/samfund-og-rettigheder/offentlighed-i-forvaltningen, https://www.borger.dk/samfund-og-rettigheder/Offentlighed-i-forvaltningen, https://lex.dk/offentlighed_-_offentlighed_i_forvaltningen, https://www.retsinformation.dk/eli/lta/2013/606, https://www.offentlighedsportalen.dk/OmOffentlighedsportalen

Financials

Three-year financials

Financial Resilience Score: 6/10

Odsherred Kommune demonstrated significant operational improvement in 2024, with the ordinary operating surplus tripling from DKK 62.3M in 2021 to DKK 187.1M in 2024, well above budget. Equity swung dramatically from -DKK 618M in 2023 to +DKK 230M in 2024, and liquidity improved materially with average liquidity rising DKK 45.9M to DKK 197.7M. The municipality has a stable, diversified revenue base dominated by income tax (57%), state grants/equalisation (28%), and land tax (15%), typical of Danish municipalities, and benefits from a high-quality audit by PwC with no qualifications. However, resilience is materially constrained by the Odsherred Varme A/S district-heating crisis. The municipality has issued DKK 573M in guarantees to the entity, written down its DKK ~723M stake in Odsherred Forsyning A/S to zero, and booked a DKK 280M provision for debt it expects to assume. Total provisions doubled to DKK 563M in 2024 and the aggregate guarantee portfolio of DKK 3,060M is nearly 2x the balance sheet. Combined with recurring over-spending in elderly care and child/youth special-needs, demographic pressure from an aging population, grundskyld collection reconciliation risk, and political transition following the November 2025 election, these factors offset the strong operating performance and warrant a moderate resilience score.

Key strengths: Ordinary operating surplus tripled from DKK 62.3M (2021) to DKK 187.1M (2024), Equity swung from -DKK 618M (2023) to +DKK 230M (2024), Diversified and stable revenue base: income tax, state grants/equalisation, land tax, Improving liquidity: average liquidity DKK 197.7M at year-end 2024 (+DKK 45.9M), Long-term debt reduced by DKK 84M in 2024 with no new borrowing, Clean PwC audit with no qualifications

Risk factors: Odsherred Varme A/S under reconstruction; DKK 573M guarantees, DKK 280M provision booked, DKK 646M write-down of financial fixed assets (Odsherred Forsyning stake to zero), Total guarantee portfolio of DKK 3,060M, nearly 2x balance sheet, Recurring over-spending in Social, Elderly & Psychiatry (+DKK 11.4M in 2024), Child/youth special-needs over-spend of DKK 8.5M, Demographic drag from aging population driving elderly care costs, Grundskyld reconciliation risk; DKK 21.9M repaid to residents in 2024, Political transition after Nov 2025 election (new mayor from Venstre)

Revenue by geography

Revenue by product/service

Workforce by country

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