CVR 10290430Private limited company (ApS)Bogføring og revision; skatterådgivning (692000)Secondary industries: Fotografiske aktiviteter (742000)NystedFounded 10 May 1986
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 Per K Regnskab ApS, Godkendt revisorvirksomhed, 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
Revenue
200K
DKK, annual report 2025
+406.9% on 2024
Result
-5.2K
DKK, annual report 2025
Equity
90.3K
DKK, annual report 2025
KLAP HOLDING ApSCVR 31855284, 100% of capital and votes, since 22 Nov 2008
Per Kristiansensince 30 Dec 1996
CVR 31855284100% of capital and votessince 22 Nov 2008
Holders of 5% or more, from the owner register. CVR records shares in bands, not exact figures.
Ultimate controller
Holds 100% of capital and votes in KLAP HOLDING ApS, since 22 Nov 2008
Holding company
CVR 31855284Private limited company (ApS)
Holds 100% of capital and votes in Per K Regnskab ApS, Godkendt revisorvirksomhed, since 22 Nov 2008
This company
Per K Regnskab ApS, Godkendt revisorvirksomhed
CVR 10290430
CVR records founders at incorporation. It does not record whether they are alive or still involved.
30 Dec 1996 to 4 Nov 2026.
10 May 1986 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 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | Q1 2010 | Q2 2010 | Q3 2010 | Q4 2010 | 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 | Dec 2017 | Jan 2018 | Feb 2018 | Mar 2018 | Apr 2018 | May 2018 | Jun 2018 | Jul 2018 | 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 | Jun 2021 | Mar 2023 | Apr 2023 | May 2023 | Jun 2023 | Jan 2025 | Feb 2025 | Mar 2025 | Apr 2025 | May 2025 | Jun 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 | 4 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 4 | No count | No count | No count | No count | 6 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 6 | 5 | 6 | 5 | 5 | 5 | 4 | 4 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 6 | 4 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| FTE | 1 | 3 | 2 | 3 | 2 | 3 | 4 | 4 | 4 | 3 | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 4 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 1 |
| Series | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Quarterly | Quarterly | Quarterly | Quarterly | 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 |
The legal entity's own headcount as CVR records it, not the annual report's average, which may cover a group. Annual 1997 to 2009 and 2011 to 2014; quarterly Q1 2010 to Q4 2010; 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 |
|---|---|---|---|---|---|
| Revenue | 723 | 11 | 10 | 39 | 200 |
| Operating profit | +1,262 | -164 | -29 | -99 | -43 |
| Result for the year | +992 | -122 | -43 | -95 | -5 |
| Equity | 1,256 | 234 | 191 | 96 | 90 |
| Total assets | 2,354 | 785 | 297 | 207 | 288 |
| Employees (average) | 3 | 1 | 1 | 1 | 1 |
| Credit metrics (Dandex calculations) | |||||
| Revenue growth (omsætningsvækst) | -79.3% | -98.5% | -10.5% | 310.5% | 406.9% |
| EBIT margin (overskudsgrad) | 174.7% | -1,532.4% | -302.3% | -251.5% | -21.5% |
| EBITDA | 1,262 | -160 | -21 | -78 | -8 |
| EBITDA margin | 174.7% | -1,494.5% | -222% | -196.6% | -4.2% |
| Employee growth (vækst i antal ansatte) | 0% | -66.7% | 0% | 0% | Not reportednote 1 |
| Net interest-bearing debt (NIBD, nettorentebærende gæld) | -170note 2 | -56 | 8 | -4 | 26 |
| Gearing, NIBD / EBITDA | Net cashnote 2 | n.m.note 3 | n.m.note 3 | n.m.note 3 | n.m.note 3 |
| ROIC (afkast af investeret kapital) | 113.6%note 2 | -20.3%note 4 | -12%note 4 | -53.3%note 4 | -32.1%note 4 |
| Capex (investeringer i anlægsaktiver) | Not reportednote 5 | 24note 6 | 58note 6 | 72note 6 | 27note 6 |
| Capex % of sales (investeringer i procent af omsætningen) | Not reportednote 5 | 227.4%note 6 | 606.6%note 6 | 181.9%note 6 | 13.7%note 6 |
| NIBD incl. group and owner balances (NIBD inkl. koncern- og ejermellemværender) | -936note 2 | 29 | 106 | 107 | 197 |
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. No cash flow statement filed (class A and B are exempt).
Annual report 2025
1 Jul 2024 to 30 Jun 2025, published 7 Jan 2026
Annual report 2024
1 Jul 2023 to 30 Jun 2024, published 30 Dec 2024
Annual report 2023
1 Jul 2022 to 30 Jun 2023, published 12 Dec 2023
Annual report 2022
1 Jul 2021 to 30 Jun 2022, published 29 Dec 2022
Annual report 2021
1 Jul 2020 to 30 Jun 2021, published 30 Nov 2021
Each registered value from the day it took effect, newest first.
From CVR, read 4 Nov 2026. Text such as the signing rule and purpose is shown as registered.
19 registrations, newest first. As published by Erhvervsstyrelsen, in Danish, with people's street addresses cut to postcode and city.
Vedtægterne er yderligere ændret
Vedtægter ændret: 22.07.2024
Formål ændret: Selskabets formål er bogføring og regnskabsudarbejdelse, fotografering samt hermed beslægtet virksomhed.
Vedtægter ændret: 22.07.2024
Nyt navn: Per K Regnskab ApS, Godkendt revisorvirksomhed
Nyt binavn: Per K Fo2 ApS
Ny adresse: Adelgade 66B, 4880 Nysted
Vedtægter ændret: 22.05.2024
Ny adresse: c/o Per Kristiansen, Adelgade 66B, 4880 Nysted
Ny kommune: Guldborgsund
Nyt binavn: Per K Regnskab ApS
Slettede binavne: PKF Borup ApS, PK Foto Borup ApS
Vedtægter ændret: 30.11.2023
Nyt navn: Per K Fo2 ApS
Ny adresse: c/o Per Kristiansen, Slettevej 7C, Gelsted, 4160 Herlufmagle
Ny kommune: Næstved
Nyt binavn: PKF Borup ApS
Formål ændret: Selskabets formål er fotografering samt dermed beslægtet virksomhed.
Revision:
Fratrådte:
LINDHOLM REVISION, godkendt revisionsvirksomhed, den 23.10.2020.
Vedtægter ændret: 16.11.2021
Formål ændret: 1.3 Selskabets formål er formueforvaltning samt fotografering.
Vedtægter ændret: 23.10.2020
Nyt navn: PKF Borup ApS
Nye binavne: PK Foto Borup ApS, PK Foto Nysted ApS
Slettet binavn: BORUP REVISION ApS
Ny adresse: Møllevej 15, 4140 Borup
Revision:
Fratrådte:
ALPHA REVISION I/S, den 20.11.2017.
Tiltrådte:
CVR-NR. 38248677 ALPHA LINDHOLM REVISION, godkendt revisionsvirksomhed, Tune Center 16, 4030 Tune, den 20.11.2017.
Ny adresse:
Møllevej 17, 4140 Borup.
Ved kommunalreformen den 1. januar 2007 er hjemstedskommunen ændret.
Revision:
Udtrådt af revisionen:
CVR-NR. 14972609 B. F. REVISION ApS, den 23.04.2006.
Indtrådt i revisionen:
ALPHA REVISION I/S, Tune Center 16 B, Tune, 4000 Roskilde, den 23.04.2006.
Ny adresse:
Bækgårdsvej 54B, 4140 Borup.
Vedtægter ændret:
02.06.1997.
Nyt navn:
SKOVBO REVISION ApS.
Nyt binavn: BORUP REVISION ApS (SKOVBO REVISION ApS).
Vedtægter ændret:
18.03.1997.
Nyt navn:
BORUP REVISION ApS.
Ny adresse:
Hovedgaden 25, 4140 Borup.
Ny kommune:
Skovbo.
Kapitalforhøjelse:
kr. 45.000,00 indbetalt kontant, kurs 100,00.
Kapitalen udgør herefter kr. 125.000,00.
Direktion:
Udtrådt af direktionen:
Margrit Gunther, den 30.12.1996.
Indtrådt i direktionen:
Reg.revisor Per Kristiansen, den 30.12.1996.
Selskabet tegnes af direktionen.
Revision:
Udtrådt af revisionen:
Center Revision, den 30.12.1996.
Indtrådt i revisionen:
REG.NR. ApS198111 B. F. REVISION ApS, Hvidovrevej 73A, 2650 Hvidovre, den 30.12.1996.
Regnskabsår ændret til:
01.07 - 30.06.
Omlægningsperiode:
01.05.1997 - 30.06.1997.
Vedtægter ændret:
05.03.1996.
Ny adresse:
Toftebakken 15, 3460 Birkerød.
Ny kommune:
Birkerød.
Vedtægter ændret:
13.04.1987
Nyt navn:
VITALISATOR ApS
Ny adresse:
Banegraven 12, 3550 Slangerup
Ny kommune:
Slangerup
Direktion:
Udtrådt af direktionen:
Per Emil Hasselbalch Stakemann
Indtrådt i direktionen:
Direktør Margrit Gunther
Revision:
Udtrådt af revisionen:
Statsaut. revisor Erik Tronborg Andersen
Indtrådt i revisionen:
Center Revision, 3550 Slangerup
Regnskabsår ændret til:
01.05 - 30.04
Første regnskabsår:
10.05.1986 - 30.04.1987
REG.NR. ApS152336
NAVN: ApS SPKR 4 NR.1178
ADRESSE: c/o landsretssagfører Per Emil Hasselbalch Stakemann, Kronprinsessegade 18, 1306 København K
Stiftelsesdato:
10.05.1986
Kapital:
kr. 80.000,00
Indbetalingsmåde:
kontant kr. 80.000,00 til kurs 100,0
Stifter:
REG.NR. A/S150254 A/S PSE NR. 1680, Kronprinsessegade 18, 1306 København K
Direktion:
Landsretssagfører Per Emil Hasselbalch Stakemann
Revision:
Statsaut. revisor Erik Tronborg Andersen, 4000 Roskilde
Første regnskabsår:
10.05.1986 - 30.09.1987
Regnskabsår:
01.10 - 30.09
1 registered in CVR.
P-number 1000050816Adelgade 66, 4880 Nysted
