CVR 10105080Private limited company (ApS)Bogføring og revision; skatterådgivning (692000)HellerupFounded 29 Dec 1985
Dandex has recorded no changes to this company since it began following the register.
Compiled by Dandex from the Central Business Register (CVR, datacvr.virk.dk), Erhvervsstyrelsen, and annual reports filed in XBRL. Values marked Dandex estimate are computed by Dandex from that data, not registered.
Dandex is Danish company data. Connect it once and ask about Luma Finans ApS, or any Danish company, from your assistant, the API or the command line. Answers come from the current record: owners and the ownership network, financials year by year, and the latest registered changes.
Set Up DandexEmployees
1
CVR registry, Aug 2026
0 (0%) over 12 months
Gross profit
-1.2M
DKK, annual report 2025
-1.3M on 2024
Result
+6.8M
DKK, annual report 2025
Equity
65.1M
DKK, annual report 2025
Henrik Bojer100% of capital and votes, since 29 Dec 1985
Henrik Bojersince 28 Dec 1995
100% of capital and votessince 29 Dec 1985
Holders of 5% or more, from the owner register. CVR records shares in bands, not exact figures.
5 Danish companies, which own 1 more one level down.
Subsidiary or joint ventureCVR 3552040650% to under 66.7% of capital and votes
CVR 1840817133.3% to under 50% of capital and votes
CVR 2867417125% to under 33.3% of capital and votes
CVR 430666925% to under 10% of capital and votes
CVR 391841415% to under 10% of capital and votes
CVR 41143452100% of capital and votes
Found by searching the CVR owner register (ejerregister) for Luma Finans ApS as owner: Danish companies it holds 5% or more of, and their holdings one level down. Foreign holdings are not in CVR.
CVR 426849025% to under 10% of capital and votes13 Oct 2021 to 14 Dec 2021
CVR 1896790133.3% to under 50% of capital and votes1 Oct 2011 to 1 Jul 2020
CVR 2829411520% to under 25% of capital and votes2 Nov 2005 to 15 Feb 2018
CVR 2829579020% to under 25% of capital and votes2 Nov 2005 to 2 Mar 2017
CVR records founders at incorporation. It does not record whether they are alive or still involved.
29 Dec 1985 to 4 Nov 2026.
Aug 2026, monthly: 1 employee, 1 FTE
Arrow keys move through the periods, Home and End go to the first and the latest, Escape returns to the latest.
| Period | 2011 | 2012 | 2013 | 2014 | Jan 2015 | Feb 2015 | Mar 2015 | Apr 2015 | May 2015 | Jun 2015 | Jul 2015 | Aug 2015 | Sep 2015 | Oct 2015 | Nov 2015 | Dec 2015 | Jan 2016 | Feb 2016 | Mar 2016 | Apr 2016 | May 2016 | Jun 2016 | Jul 2016 | Aug 2016 | Sep 2016 | Oct 2016 | Nov 2016 | Dec 2016 | Jan 2017 | Feb 2017 | Mar 2017 | Apr 2017 | May 2017 | Jun 2017 | Jul 2017 | Aug 2017 | Sep 2017 | Oct 2017 | Nov 2017 | Aug 2018 | Sep 2018 | Oct 2018 | Nov 2018 | Dec 2018 | Jan 2019 | Feb 2019 | Mar 2019 | Apr 2019 | May 2019 | Jun 2019 | Jul 2019 | Aug 2019 | Sep 2019 | Oct 2019 | Nov 2019 | Dec 2019 | Jan 2020 | Feb 2020 | Mar 2020 | Apr 2020 | May 2020 | Jun 2020 | Jul 2020 | Aug 2020 | Sep 2020 | Oct 2020 | Nov 2020 | Dec 2020 | Jan 2021 | Feb 2021 | Mar 2021 | Apr 2021 | May 2021 | Jun 2021 | Jul 2021 | Aug 2021 | Sep 2021 | Oct 2021 | Nov 2021 | Dec 2021 | Jan 2022 | Feb 2022 | Mar 2022 | Apr 2022 | May 2022 | Jun 2022 | Jul 2022 | Aug 2022 | Sep 2022 | Oct 2022 | Nov 2022 | Dec 2022 | Jan 2023 | Feb 2023 | Mar 2023 | Apr 2023 | May 2023 | Jun 2023 | Jul 2023 | Aug 2023 | Sep 2023 | Oct 2023 | Nov 2023 | Dec 2023 | Jan 2024 | Feb 2024 | Mar 2024 | Apr 2024 | May 2024 | Jun 2024 | Jul 2024 | Aug 2024 | Sep 2024 | Oct 2024 | Nov 2024 | Dec 2024 | Jan 2025 | Feb 2025 | Mar 2025 | Apr 2025 | May 2025 | Jun 2025 | Jul 2025 | Aug 2025 | Sep 2025 | Oct 2025 | Nov 2025 | Dec 2025 | Jan 2026 | Feb 2026 | Mar 2026 | Apr 2026 | May 2026 | Jun 2026 | Jul 2026 | Aug 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Employees | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| FTE | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Series | Annual | Annual | Annual | Annual | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly |
The legal entity's own headcount as CVR records it, not the annual report's average, which may cover a group. Annual 2011 to 2014; monthly Jan 2015 to Aug 2026.
CVR changed its monthly method in Oct 2019, so a step at that month need not be real.
Latest Aug 2026, published 21 Oct 2026. Source: CVR employment series (Årsbeskæftigelse, Kvartalsbeskæftigelse, Månedsbeskæftigelse).
| Metric | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Gross profit | 381 | 410 | 90 | 59 | -1,210 |
| Operating profit | +50 | -197 | -570 | Not reported | Not reported |
| Result for the year | +8,348 | +328 | +2,989 | +8,445 | +6,838 |
| Equity | 52,572 | 50,900 | 53,775 | 60,220 | 65,058 |
| Total assets | 75,449 | 74,696 | 81,042 | 91,244 | 102,382 |
| Employees (average) | 1 | 1 | 1 | 1 | 1 |
| Credit metrics (Dandex calculations) | |||||
| Gross profit growth (vækst i bruttofortjeneste) | -30.6% | 7.5% | -78% | -35% | -2,163.6% |
| EBITDA | 83 | -189 | -546 | -511note 1 | 6,667note 1 |
| EBITDA / gross profit (EBITDA i procent af bruttofortjenesten) | 21.8% | -46% | -604.8% | -871.2%note 1 | n.m.note 2 |
| Net interest-bearing debt (NIBD, nettorentebærende gæld) | -47,963 | -42,304 | -40,001 | -44,453 | -42,709 |
| Gearing, NIBD / EBITDA | Net cash | n.m.note 3 | n.m.note 3 | n.m.note 3 | Net cashnote 1 |
| ROIC (afkast af investeret kapital) | 0.9%note 4 | -2.3%note 5 | -4% | -2.8%note 1 | 26%note 1 |
| Capex (investeringer i anlægsaktiver) | 300note 6 | 2,256note 6 | 0note 6 | 0note 6 | 15,625note 6 |
DKK thousands. Annual reports via XBRL. Employees are the annual report's average and may cover a group.
Credit metrics are Dandex calculations from the filed figures, not filed values; estimates are in grey with a note. Ratios are percentages and gearing a multiple. Definitions. Revenue-based rows are empty: the company reports gross profit only (bruttofortjeneste), which class B filers may. No cash flow statement filed (class A and B are exempt).
Annual report 2025
1 Jul 2024 to 30 Jun 2025, published 30 Dec 2025
Annual report 2024
1 Jul 2023 to 30 Jun 2024, published 9 Dec 2024
Annual report 2023
1 Jul 2022 to 30 Jun 2023, published 5 Dec 2023
Annual report 2022
1 Jul 2021 to 30 Jun 2022, published 28 Nov 2022
Annual report 2021
1 Jul 2020 to 30 Jun 2021, published 18 Oct 2021
Each registered value from the day it took effect, newest first.
Merger (Fusion), as the continuing company (Fortsættende selskab)
From CVR, read 4 Nov 2026. Text such as the signing rule and purpose is shown as registered.
20 registrations, newest first. As published by Erhvervsstyrelsen, in Danish, with people's street addresses cut to postcode and city.
Revision:
Fratrådte:
Exacta Revision ApS, den 20.11.2024.
Tiltrådte:
CVR-NR. 33150482 MBA STATSAUTORISERET REVISIONSANPARTSSELSKAB, c/o Revisorfællesskabet, Landemærket 10, 6., 1119 København K, den 20.11.2024.
Vedtægterne er yderligere ændret
Vedtægter ændret: 13.05.2020
Nyt navn: Luma Finans ApS
Vedtægter ændret: 13.05.2020
Nyt navn: Luma ApS
Formål ændret: Selskabets formål er at være holdingselskab for andre selskaber, samt forvalte selskabet formue bedst muligt herunder at drive handels- og konsulentvirksomhed.
Revision:
Udtrådt af revisionen:
Max Frederiksen, den 28.12.2007.
Indtrådt i revisionen:
CVR-NR. 24224724 EXACTA REVISION STATSAUTORISERET REVISIONSANPARTSSELSKAB, Præstefælledvej 42, 2770 Kastrup, den 28.12.2007.
Vedtægter ændret:
01.12.2007.
Kapitalforhøjelse:
kr. 21.000,00 indbetalt ved fusion, kurs 10.367,65.
Kapitalen udgør herefter kr. 146.000,00.
Selskabet er fusioneret med CVR-NR. 25976274 JB FINANS 2001 ApS, der samtidig er opløst.
Erhvervs- og Selskabsstyrelsen har modtaget
fusionsplan i henhold til anpartsselskabslovens § 65,
jf. aktieselskabslovens § 134 a for fusion mellem
CVR-NR. 10105080 HB STATSAUTORISERET REVISION ApS.
CVR-NR. 25976274 JB FINANS 2001 ApS.
Endvidere er modtaget erklæring fra
vurderingsmændene i henhold til anpartsselskabslovens §
65, jf. aktieselskabslovens § 134 c, stk 4.
Vedtægter ændret:
29.01.2007.
Vedtægter ændret:
29.01.2007.
Nyt navn:
HB STATSAUTORISERET REVISION ApS.
Revision:
Udtrådt af revisionen:
Jørgen Roager, den 20.10.2004.
Indtrådt i revisionen:
Statsaut revisor Max Frederiksen, 2840 Holte, den 20.10.2004.
Revision:
Udtrådt af revisionen:
ALSØ & BREINHOLT A/S, STATSAUTORISEREDE REVISORER, den 01.01.1996.
Indtrådt i revisionen:
Statsautoriseret revisor Jørgen Roager, 2770 Kastrup, den 28.12.1995.
Vedtægter ændret:
26.11.1996.
Kapitalforhøjelse kr. 44.000,00: kr. 1.193,00 indbetalt kontant, kurs 200,00, kr. 42.807,00 indbetalt ved overførte reserver / overskud, kurs 100,00.
Kapitalen udgør herefter kr. 125.000,00.
Revision:
Udtrådt af revisionen:
registreret revisor Niels Egede Glahn, den 30.07.1996.
Indtrådt i revisionen:
ALSØ & BREINHOLT A/S, STATSAUTORISEREDE REVISORER, Roskildevej 39, 2000 Frederiksberg, den 30.07.1996.
Revision:
Udtrådt af revisionen:
Reg. revisor Jørgen Roager, den 15.04.1996.
Indtrådt i revisionen:
registreret revisor Niels Egede Glahn, 2900 Hellerup, den 15.04.1996.
Vedtægter ændret:
28.12.1995.
Nyt navn:
STATAUTORISERET REVISIONSANPARTSSELSKAB HENRIK BOJER.
Ny adresse:
Tuborgvej 32, 2900 Hellerup.
Ny kommune:
København.
Bestyrelse:
Udtrådt af bestyrelsen:
Suzanne Jensen, den 28.12.1995, Helle Roager, den 28.12.1995, Niels Roager, den 28.12.1995.
Direktion:
Udtrådt af direktionen:
Jørgen Roager, den 28.12.1995.
Indtrådt i direktionen:
Statsaut.revisor Henrik Bojer, den 28.12.1995.
Selskabet tegnes af en direktør.
Revision:
Udtrådt af revisionen:
REG.NR. ApS40433 REVISIONS & RÅDGIVNINGSCENTRET ApS, den 28.12.1995.
Indtrådt i revisionen:
Reg. revisor Jørgen Roager, 2000 Frederiksberg, den 28.12.1995.
Regnskabsår ændret til:
01.07 - 30.06.
Omlægningsperiode:
01.01.1996 - 30.06.1996.
Revision:
Udtrådt af revisionen:
Spuhr Revision.
Vedtægter ændret:
23.04.1995.
Nyt navn:
REGISTRERET REVISIONSANPARTSSELSKAB JØRGEN ROAGER.
Ny kommune:
Tårnby.
Revision:
Indtrådt i revisionen:
REG.NR. ApS40433 REVISIONS & RÅDGIVNINGSCENTRET ApS, Tuborgvej 32, 2900 Hellerup.
Vedtægter ændret:
31.12.1993.
Nyt navn:
JØRGEN ROAGER ApS.
Ny adresse:
Brønderslev Alle 6, 2770 Kastrup.
Bestyrelse:
Indtrådt i bestyrelsen:
Suzanne Jensen, Helle Roager, Niels Roager.
Direktion:
Udtrådt af direktionen:
Indtrådt i direktionen:
Reg. revisor Jørgen Roager.
Selskabet tegnes af en direktør.
Revision:
Udtrådt af revisionen:
Statsaut. revisor Ove Alex Frederiksen.
Indtrådt i revisionen:
Spuhr Revision, 4760 Vordingborg.
Regnskabsår ændret til:
01.01 - 31.12.
Omlægningsperiode:
16.05.1994 - 31.12.1994.
Vedtægter ændret:
28.12.1993.
Kapitalforhøjelse:
kr. 1.000,00 indbetalt kontant, kurs 17.500,00.
Kapitalen udgør herefter kr. 81.000,00.
Direktion:
Revision:
Udtrådt af revisionen:
Statsautoriseret revisor Knud Mohr Christoffersen
Indtrådt i revisionen:
Statsaut. revisor Ove Alex Frederiksen, 2840 Holte
REG.NR. ApS152438
NAVN: SPOON II ApS
ADRESSE: Nørre Farimagsgade 15, 1364 København K
Stiftelsesdato:
29.12.1985
Seneste vedtægtsdato:
22.04.1986
Kapital:
kr. 80.000,00
Indbetalingsmåde:
kontant kr. 80.000,00 til kurs 100,0
Stifter:
Direktion:
Revision:
Statsautoriseret revisor Knud Mohr Christoffersen, 1358 København K
Første regnskabsår:
29.12.1985 - 15.05.1987
Regnskabsår:
16.05 - 15.05
1 registered in CVR.
P-number 1000018716Tuborgvej 32, 2900 Hellerup
