KJ DEVELOPMENT ApS (CVR 26822327) company profile

Ownership

E.S. KØBMANDSMARKED ApS
CVR 80747616100% of capital and votessince 30 Sep 2026

Holders of 5% or more, from the owner register. CVR records shares in bands, not exact figures.

Former owners (1)

E.E.S. HOLDING ApS
CVR 21367249100% of capital and votesnotified 30 Sep 202613 May 2014 to 30 Sep 2026

Control chain

Ultimate controller
Jan Møller Sørensen
Holds 100% of capital and votes in E.E.S. HOLDING ApS, since 8 Dec 1998
Capital100%
Votes100%
Holding company
E.E.S. HOLDING ApS
CVR 21367249Private limited company (ApS)
Holds 100% of capital and votes in E.S. KØBMANDSMARKED ApS, since 8 Dec 1998
Capital100%
Votes100%
Holding company
E.S. KØBMANDSMARKED ApS
CVR 80747616Private limited company (ApS)
Holds 100% of capital and votes in KJ DEVELOPMENT ApS, since 30 Sep 2026
Capital100%
Votes100%
This company
KJ DEVELOPMENT ApS
CVR 26822327

Each holds the one below it. Control follows votes: an owner with 50% or more controls. Each bar shows the registered band, solid to its lower bound and faint across the range CVR records, with a mark at 50%. Dandex estimate, computed 13 Nov 2026.

Dandex estimates

Legal ownership resolution (ejerforholdenes opløsning): Ends at a personThe chain of majority owners ends at a person, through 2 companies; legal owners in the CVR owner register only. Dandex estimate, rule v3, computed 13 Nov 2026.
Control tenure (ejerskabsperiode): Pro: Control tenure (ejerskabsperiode) is in the Pro plan, see pricingHow long the current ultimate controller has held control, from the CVR owner register.
Group position (koncernforhold): Has a parent, and no majority holding in a Danish companyControlled by a company in CVR; it holds 50% or more of no Danish company. Dandex estimate, rule v2, computed 13 Nov 2026.
Signing authority, structured (tegningsregel, struktureret): One person can bind the companyThe registered signing rule lets one person bind the company. Dandex estimate, rule v2, computed 13 Nov 2026.
EU SME size class (SMV-kategori): Micro enterprise1 average employees, balance sheet EUR 35.7K in the 2026 report, and the same class the year before; its group's figures are not counted and could raise the class. Dandex estimate, rule v2, computed 13 Nov 2026.
Demand cyclicality (konjunkturfølsomhed): Pro: Demand cyclicality (konjunkturfølsomhed) is in the Pro plan, see pricingHow demand for its products moves with the economy, from its industry.
Registry and report headcount compared (ansatte i register og regnskab): Pro: Registry and report headcount compared (ansatte i register og regnskab) is in the Pro plan, see pricingThe report's average employees beside the registry's staff over the same year.
Auditor's report (revisorpåtegning): Assistance without assuranceTagged in the report (cmn:TypeOfAuditorAssistance). Dandex estimate, rules and decision model v1, computed 12 Nov 2026.

Decided by Dandex with fixed rules from CVR and the filed annual reports, and for the auditor's report a calibrated decision model reading the auditor's text, not registered by the company. Each label links to its definition.

People

Current (1)

Jan Møller SørensenExecutive board since 14 Oct 2002

Founders (2)

EJENDOMSSELSKABET KLARUPVEJ 52 ApSFounded 14 Oct 2002
Kurt HarboFounded 14 Oct 2002

CVR records founders at incorporation. It does not record whether they are alive or still involved.

Former (1)

Kurt HarboExecutive board 14 Oct 2002 to 1 Jul 2014

Network

Roles over time

Jan Møller Sørensen: Executive board, 14 Oct 2002 to today.

14 Oct 2002 to 13 Nov 2026.

Former (1)

Kurt Harbo: Executive board, 14 Oct 2002 to 1 Jul 2014.

14 Oct 2002 to 13 Nov 2026.

Executive board (direktion)Each bar is one role, from its start to its end or today. Bars in a group share one scale. Source: CVR.

Network

Headcount

CVR holds no employment figures for this company.

Financials

Annual report figures by year, DKK thousands
Metric	2022	2023	2024	2025	2026
Gross profit	-30	-93	37	-14	0
Operating profit	-30	-93	Not reported	-16	0
Result for the year	-96	-151	+71	-34	-26
Equity	-337	-487	-416	-450	74
Total assets	2,290	2,330	267	270	266
Employees (average)	1	1	1	1	1
Credit metrics (Dandex calculations)
Gross profit growth (vækst i bruttofortjeneste)	n.m.^{note 1}	n.m.^{note 1}	n.m.^{note 1}	-137.9%	n.m.^{note 1}
EBITDA	Not reported^{note 2}	Not reported^{note 2}	Not reported^{note 2}	-14	0
EBITDA / gross profit (EBITDA i procent af bruttofortjenesten)Pro: EBITDA / gross profit (EBITDA i procent af bruttofortjenesten) is in the Pro plan, see pricingEBITDA as a share of gross profit.	Pro: EBITDA / gross profit (EBITDA i procent af bruttofortjenesten) is in the Pro plan, see pricingEBITDA as a share of gross profit.
Employee growth (vækst i antal ansatte)	0%	0%	0%	0%	0%
Net interest-bearing debt (NIBD, nettorentebærende gæld)Pro: Net interest-bearing debt (NIBD, nettorentebærende gæld) is in the Pro plan, see pricingInterest-bearing debt less cash and current securities; negative is net cash.	Pro: Net interest-bearing debt (NIBD, nettorentebærende gæld) is in the Pro plan, see pricingInterest-bearing debt less cash and current securities; negative is net cash.
Gearing, NIBD / EBITDAPro: Gearing, NIBD / EBITDA is in the Pro plan, see pricingNet interest-bearing debt over EBITDA: the years of earnings the debt takes.	Pro: Gearing, NIBD / EBITDA is in the Pro plan, see pricingNet interest-bearing debt over EBITDA: the years of earnings the debt takes.
Interest coverage (rentedækning)Pro: Interest coverage (rentedækning) is in the Pro plan, see pricingEBIT over finance expenses: how many times earnings cover the interest.	Pro: Interest coverage (rentedækning) is in the Pro plan, see pricingEBIT over finance expenses: how many times earnings cover the interest.
Adjusted equity ratio (justeret soliditetsgrad)Pro: Adjusted equity ratio (justeret soliditetsgrad) is in the Pro plan, see pricingAdjusted equity as a share of total assets on the same basis.	Pro: Adjusted equity ratio (justeret soliditetsgrad) is in the Pro plan, see pricingAdjusted equity as a share of total assets on the same basis.
ROIC (afkast af investeret kapital)Pro: ROIC (afkast af investeret kapital) is in the Pro plan, see pricingReturn on invested capital: EBIT after tax over equity plus net debt.	Pro: ROIC (afkast af investeret kapital) is in the Pro plan, see pricingReturn on invested capital: EBIT after tax over equity plus net debt.
Capex % of sales (investeringer i procent af omsætningen)Pro: Capex % of sales (investeringer i procent af omsætningen) is in the Pro plan, see pricingCapex as a share of revenue.	Pro: Capex % of sales (investeringer i procent af omsætningen) is in the Pro plan, see pricingCapex as a share of revenue.
FCFF / EBITDA (pengestrømskonvertering)Pro: FCFF / EBITDA (pengestrømskonvertering) is in the Pro plan, see pricingFree cash flow to the firm as a share of EBITDA.	Pro: FCFF / EBITDA (pengestrømskonvertering) is in the Pro plan, see pricingFree cash flow to the firm as a share of EBITDA.

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. Gearing and interest coverage are multiples. Rows marked Pro hold a value in the Pro plan. Definitions. Revenue-based rows are empty: the company reports gross profit only (bruttofortjeneste), which class B filers may.

1 n.m.: the year before is not positive
2 no depreciation line filed

Credit rating (kreditvurdering): Pro: Credit rating (kreditvurdering) is in the Pro plan, see pricingA score from 0 to 100 with a grade from A to F, from the latest annual reports.
Capital loss (kapitaltab): Pro: Capital loss (kapitaltab) is in the Pro plan, see pricingNegative equity, or equity below half the share capital, in the latest report.
Filing deadline and punctuality (indsendelsesfrist): Pro: Filing deadline and punctuality (indsendelsesfrist) is in the Pro plan, see pricingThe next annual report deadline.

Annual reports

Annual report 2026
1 May 2025 to 30 Apr 2026, published 30 Oct 2026
XHTML
Annual report 2025
1 May 2024 to 30 Apr 2025, published 2 Nov 2025
XHTML
Annual report 2024
1 May 2023 to 30 Apr 2024, published 5 Nov 2024
PDF
Annual report 2023
1 May 2022 to 30 Apr 2023, published 31 Oct 2023
PDF
Annual report 2022
1 May 2021 to 30 Apr 2022, published 31 Oct 2022
PDF

Financials

Changes

No changes since Dandex began following this company. For announcements from before then, see Registrations.

Signals (signaler)

Pro: Signals (signaler) are in the Pro plan, see pricingChanges worth a look, raised from the registry and new annual reports.

New leadership (nyt lederskab), New company (ny virksomhed), Ownership change (ejerskifte), Relocation (flytning), Growth surge (vækstspurt), Headcount decline (nedgang i ansatte), Restructuring (omstrukturering), Industry change (brancheskift), Board change (bestyrelsesændring), Dissolution (ophør), Distress warning (risikoadvarsel), Fund investment (fondsinvestering), Fund exit (fondsexit), Fund board seat (fondsbestyrelsespost).

Changes

Pro for this company

The rows marked Pro on this page hold values in the Pro plan. For KJ DEVELOPMENT ApS, that is:

Credit and debt: Net interest-bearing debt, gearing, NIBD / EBITDA, interest coverage and adjusted equity ratio, for 2022 to 2026.Credit rating, capital loss and filing deadline and punctuality.
Returns and cash flow: EBITDA / gross profit, ROIC, capex % of sales and FCFF / EBITDA, for 2022 to 2026.
Advanced estimates: Control tenure, demand cyclicality and registry and report headcount compared.
Signals and monitoring: Signals on this company, as Dandex raises them.

See the Pro plan

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Registry facts

Signing rule (tegningsregel): Selskabet tegnes af en direktørsince 2 Oct 2014
Purpose (formål): Selskabets formål er at drive restaurationsvirksomhed eller ejendomsudlejning samt ethvert hermed efter direktionens skøn beslægtet virksomhedsince 2 Oct 2014
Audit opted out (revision fravalgt): Yessince 14 Oct 2002
Articles of association last changed (seneste vedtægtsdato): 2 Oct 2014
Financial year change (omlægning af regnskabsår): 1 Jan 2007 to 30 Apr 2008

Share capital

Each registered value from the day it took effect, newest first.

16 Sep 2009DKK 126,000+1,000
14 Oct 2002DKK 125,000Earliest in CVR

From CVR, read 13 Nov 2026. Text such as the signing rule and purpose is shown as registered.

Registry facts

History (historik)

Name changes: None recorded
Address changes: None recordedAt the current address for 24.1 years
Status changes: None recorded
Auditor changes: 1 in all, none in the last 5 years; latest 7 Dec 2005

Addresses (adresser)

14 Oct 2002 to now
Klarupvej 52, 9270 Klarup

Audit firms (revision)

7 Dec 2005 to 2 Oct 2014
BDO Holding VII, statsautoriseret revisionsaktieselskab
14 Oct 2002 to 7 Dec 2005
Revisorfirmaet NJV

From CVR, read 13 Nov 2026. A change is counted each time the registry records a new value, so a corrected address or an audit firm under a new entity counts too.

History (historik)

Registrations (registreringer)

8 registrations, newest first. As published by Erhvervsstyrelsen, in Danish, with people's street addresses cut to postcode and city.

3 Nov 2026
Merger or demerger announced
Erhvervsstyrelsen har modtaget oplysning om, at der påtænkes at gennemføre en fusion mellem CVR-nummer: 80747616 E.S. KØBMANDSMARKED ApS (fortsættende) og CVR-nummer: 26822327 KJ DEVELOPMENT ApS (ophørende) og kapitalejerne har i enighed besluttet, at der ikke skal udarbejdes en fusionsplan.
Kapitalejerne i CVR-nummer: 80747616 E.S. KØBMANDSMARKED ApS og CVR-nummer: 26822327 KJ DEVELOPMENT ApS har i enighed besluttet, at der ikke skal udarbejdes en erklæring om kreditorernes stilling i forbindelse med fusionen. Kreditorer, hvis fordringer er stiftet forud for bekendtgørelsen om fusionen, og for hvilke der ikke er stillet særskilt sikkerhed, kan anmelde deres fordringer senest 4 uger efter denne offentliggørelse.
3 Oct 2014
Other Audit change
Vedtægter ændret:
02.10.2014.
Revision:
Udtrådt af revisionen:
BDO, STATSAUTORISERET REVISIONSAKTIESELSKAB, den 02.10.2014.
1 Jul 2014
People change Other
Vedtægter ændret:
01.07.2014.
Direktion:
Udtrådt af direktionen:
Kurt Harbo, den 01.07.2014.
Selskabet tegnes af en direktør.
22 Sep 2009
Capital change Other
Vedtægter ændret:
16.09.2009.
Kapitalforhøjelse:
kr. 1.000,00 indbetalt kontant, kurs 100.000,00.
Kapitalen udgør herefter kr. 126.000,00.
30 Apr 2008
Other
Vedtægter ændret:
01.04.2008.
Regnskabsår ændret til:
01.05 - 30.04.
Omlægningsperiode:
01.01.2007 - 30.04.2008.
12 Dec 2005
Other Audit change
Revision:
Udtrådt af revisionen:
NJV Revision, den 07.12.2005.
Indtrådt i revisionen:
BDO SCANREVISION, STATSAUTORISERET REVISIONSAKTIESELSKAB, Sofiendalsvej 1, postboks 60, 9200 Aalborg SV, den 07.12.2005.
16 Nov 2004
Other
Vedtægter ændret:
12.11.2004.
14 Oct 2002
New company
Stiftelsesdato:
14.10.2002.
Seneste vedtægtsdato:
14.10.2002.
Kapital:
kr. 125.000,00.
Show the full announcement
Indbetalingsmåde:
kontant kr. 125.000,00 til kurs 105,00.
Stiftere:
Kurt Harbo, den 14.10.2002, CVR-NR. 20815302 EJENDOMSSELSKABET KLARUPVEJ 52 ApS, Klarupvej 52, 9270 Klarup, den 14.10.2002.
Direktion:
Kurt Harbo, den 14.10.2002, Jan Møller Sørensen, den 14.10.2002.
Selskabet tegnes af to direktører i forening.
Revision:
NJV Revision, 9280 Storvorde, den 14.10.2002.
Første regnskabsår:
14.10.2002 - 31.12.2003.
Regnskabsår:
01.01 - 31.12.

Registrations (registreringer)

Registration

Address: Klarupvej 52
9270 Klarup
Aalborg Municipality
CVR record last changed: 3 Nov 2026
Data read: 13 Nov 2026

Production units

1 registered in CVR.

KJ DEVELOPMENT ApS
P-number 1009378576Klarupvej 52, 9270 Klarup

Compiled by Dandex from the Danish Business Registry (CVR, datacvr.virk.dk), Erhvervsstyrelsen, and annual reports filed in XBRL. Values marked Dandex estimate are computed by Dandex from that data, not registered.

Ownership

People

Network

Headcount

Financials

Changes

Registry facts

History (historik)

Registrations (registreringer)

Registration

Dandex in your own tools

Ownership

People

Financials

Who is behind it

Ownership

Control chain

Dandex estimates

People

Current (1)

Founders (2)

Network

Roles over time

Network

Headcount

Financials

Annual reports

Financials

Changes

Signals (signaler)

Changes

Pro for this company

Registry facts

Share capital

Registry facts

History (historik)

Addresses (adresser)

Audit firms (revision)

History (historik)

Registrations (registreringer)

Registrations (registreringer)

Registration

Production units

Dandex in your own tools

Who is behind it

Control chain

Dandex estimates

Current (1)

Founders (2)

Network

Owners and the control chain

Its people and their other companies

Network

Roles over time

Financials

Annual reports

Changes

Signals (signaler)

Pro for this company

Registry facts

Share capital

History (historik)

Addresses (adresser)

Audit firms (revision)

Registrations (registreringer)

Production units

Network

Owners and the control chain

Its people and their other companies