LERNER DEVELOPMENT ApS (CVR 28125798) company profile

Ownership

LERNER HOLDING ApS
CVR 28125755100% of capital and votessince 13 Oct 2004

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

Control chain

Ultimate controller
Michael Lerner
Holds 100% of capital and votes in LERNER HOLDING ApS, since 13 Oct 2004
Capital100%
Votes100%
Holding company
LERNER HOLDING ApS
CVR 28125755Private limited company (ApS)
Holds 100% of capital and votes in LERNER DEVELOPMENT ApS, since 13 Oct 2004
Capital100%
Votes100%
This company
LERNER DEVELOPMENT ApS
CVR 28125798

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 15 Nov 2026.

Dandex estimates

Legal ownership resolution (ejerforholdenes opløsning): Ends at a personThe chain of majority owners ends at a person, through 1 company; legal owners in the CVR owner register only. Dandex estimate, rule v3, computed 15 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 15 Nov 2026.
Signing authority, structured (tegningsregel, struktureret): One person can bind the companyThe registered signing rule lets one person bind the company; current members: executive board 1. Dandex estimate, rule v2, computed 15 Nov 2026.
EU SME size class (SMV-kategori): Not determinedThe 2025 figures fit more than one class: revenue or the balance sheet total that would decide is not filed. Dandex estimate, rule v2, computed 15 Nov 2026.
Long-run headcount growth (beskæftigelsesudvikling siden 1998): Not determinedNo employment figures since Feb 2018. Dandex estimate, rule v1, computed 15 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): AuditTagged in the report (cmn:TypeOfAuditorAssistance). Dandex estimate, rules and decision model v1, computed 12 Nov 2026, from the annual report for the year ending 31 Dec 2025.
Auditor's report findings (revisorpåtegning): Pro: Auditor's report findings (revisorpåtegning) is in the Pro plan, see pricingThe auditor's findings: conclusion, going concern, emphasis, other matters, breaches.
Business model (forretningsmodel): Property
"væsentligste aktiviteter består i besiddelse af investeringsejendomme med henblik på at opnå afkast af den investerede kapital i form af løbende driftsafkast i forbindelse med" (activity text)
Decision model, probability 0.99. Dandex estimate, rules and decision model v1, computed 14 Nov 2026, from the annual report for the year ending 31 Dec 2025.
Revenue model (indtægtsmodel): Pro: Revenue model (indtægtsmodel) is in the Pro plan, see pricingThe kinds of revenue the accounting policies name, and the main one.

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

People

Current (1)

Michael LernerExecutive board since 13 Oct 2004

Founders (1)

LERNER HOLDING ApSFounded 13 Oct 2004, holds a current role

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

Network

Roles over time

Michael Lerner: Executive board, 13 Oct 2004 to today.

13 Oct 2004 to 15 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

EmployeesFTE

Feb 2018, monthly: 2 employees, 2 FTE

Show as table

Registry headcount, 2006 to Feb 2018, oldest left to newest right
Period	2006	Q1 2007	Q2 2007	Q3 2007	Q4 2007	2008	2009	2011	Q1 2012	Q2 2012	Q3 2012	Q4 2012	Q1 2013	Q2 2013	Q3 2013	Q4 2013	Q1 2014	Q2 2014	Q3 2014	Q4 2014	Jan 2015	Feb 2015	Mar 2015	Apr 2015	May 2015	Aug 2015	Sep 2015	Oct 2015	Nov 2015	Dec 2015	Jan 2016	Feb 2016	Mar 2016	Q2 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
Employees	2	2	5	0	0	0	1	1	1	1	1	1	1	0	1	1	0	1	1	1	4	4	4	4	4	3	3	3	3	3	3	3	3	4	4	2	2	2	3	2	3	3	3	3	3	3	3	3	2	2	2	2	2	2
FTE	1	No figure	No figure	No figure	No figure	1	1	1	No figure	No figure	No figure	No figure	No figure	1	1	1	1	1	1	1	3	3	3	3	3	2	2	2	2	2	2	2	2	3	3	1	1	1	2	1	2	2	2	2	2	2	2	2	1	2	2	1	2	2
Series	Annual	Quarterly	Quarterly	Quarterly	Quarterly	Annual	Annual	Annual	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Monthly	Quarterly	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 2006 and 2008 to 2011; quarterly Q1 2007 to Q4 2007 and Q1 2012 to Q4 2014 and Q2 2016; monthly Jan 2015 to Mar 2016 and Jul 2016 to Feb 2018.

Latest Feb 2018, published 30 May 2018. Source: CVR employment series (Årsbeskæftigelse, Kvartalsbeskæftigelse, Månedsbeskæftigelse).

Financials

Annual report figures by year, DKK thousands
Metric	2021	2022	2023	2024	2025
Gross profit	2,480	968	847	1,023	993
Operating profit	+2,480	-504	+403	+1,400	+1,183
Result for the year	+1,372	+147	+173	+802	+721
Equity	18,322	18,468	18,641	19,443	20,164
Total assets	30,594	26,968	29,151	28,992	29,458
Employees (average)	Not reported	Not reported	1	1	1
Credit metrics (Dandex calculations)
Gross profit growth (vækst i bruttofortjeneste)	25%	-61%	-12.5%	20.8%	-2.9%
EBITDA	2,480	Not reported^{note 1}	Not reported^{note 1}	Not reported^{note 1}	Not reported^{note 1}
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)	Not reported^{note 2}	Not reported^{note 2}	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 no depreciation line filed
2 no average employee figure in the annual report (ESEF reports carry none); the registry's monthly headcount is in the company tool's employmentHistory section

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 2025
1 Jan 2025 to 31 Dec 2025, published 11 Jul 2026
XHTML
Annual report 2024
1 Jan 2024 to 31 Dec 2024, published 29 Jun 2025
PDF
Annual report 2023
1 Jan 2023 to 31 Dec 2023, published 3 Jul 2024
PDF
Annual report 2022
1 Jan 2022 to 31 Dec 2022, published 5 Jul 2023
PDF
Annual report 2021
1 Jan 2021 to 31 Dec 2021, published 4 Jul 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 LERNER DEVELOPMENT ApS, that is:

Credit and debt: Net interest-bearing debt, gearing, NIBD / EBITDA, interest coverage and adjusted equity ratio, for 2021 to 2025.Credit rating, capital loss and filing deadline and punctuality.
Returns and cash flow: EBITDA / gross profit, ROIC, capex % of sales and FCFF / EBITDA, for 2021 to 2025.
Advanced estimates: Control tenure, demand cyclicality, registry and report headcount compared, auditor's report findings and revenue model.
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 direktionen.since 13 Oct 2004
Purpose (formål): Selskabets formål er udlejning af fast ejendom.since 13 Oct 2004
Audit opted out (revision fravalgt): Nosince 13 Oct 2004
Articles of association last changed (seneste vedtægtsdato): 13 Oct 2004
Anti-money-laundering act (hvidvaskloven): Not covered (Ikke omfattet)since 27 Nov 2017

Share capital

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

13 Oct 2004DKK 125,000Earliest in CVR

From CVR, read 15 Nov 2026. Text such as the signing rule and purpose is shown as registered.

Registry facts

History (historik)

Name changes: None recorded
Address changes: 3 in all, 1 in the last 5 years; latest 23 Feb 2024At the current address for 2.7 years
Status changes: None recorded
Auditor changes: 2 in all, 1 in the last 5 years; latest 1 Nov 2025With the current audit firm for 1.0 year

Addresses (adresser)

23 Feb 2024 to now
Schandorphsvej 3, st., 4100 Ringsted
4 Aug 2021 to 22 Feb 2024
Lille Høm 22, 4100 Ringsted
29 Jan 2020 to 3 Aug 2021
Zahlesvej 1, 4100 Ringsted
13 Oct 2004 to 28 Jan 2020
Næstvedvej 195, 4100 Ringsted

Audit firms (revision)

1 Nov 2025 to now
Sønderup Godkendt Revisionsaktieselskab
13 Feb 2009 to 1 Nov 2025
Sønderup I/S, statsautoriserede revisorer
13 Oct 2004 to 13 Feb 2009
Sønderup Grow

From CVR, read 15 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)

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

26 Nov 2025
Audit change
Revision:
Fratrådte:
Sønderup I/S, statsautoriserede revisorer, den 01.11.2025.
Tiltrådte:
CVR-NR. 45907880 Sønderup Godkendt Revisionsaktieselskab, Jyllandsgade 9, 4100 Ringsted, den 01.11.2025.
23 Feb 2024
Address change
Ny adresse: Schandorphsvej 3, st., 4100 Ringsted
4 Aug 2021
Address change
Ny adresse: Lille Høm 22, Høm, 4100 Ringsted
29 Jan 2020
Address change
Ny adresse: Zahlesvej 1, 4100 Ringsted
18 Mar 2009
Other Audit change
Revision:
Udtrådt af revisionen:
REVISIONSFIRMAET TOM SØNDERUP STATSAUTORISERET REVISOR, den 13.02.2009.
Indtrådt i revisionen:
Revisionsfirmaet Tom Sønderup, statsautoriserede revisorer I/S, Nørretorv 2, 4100, den 13.02.2009.
13 Oct 2004
New company
Stiftelsesdato:
13.10.2004.
Seneste vedtægtsdato:
13.10.2004.
Kapital:
kr. 125.000,00.
Show the full announcement
Indbetalingsmåde:
kontant kr. 125.000,00 til kurs 102,00.
Stifter:
CVR-NR. 28125755 LERNER HOLDING ApS, Næstvedvej 195, 4100 Ringsted, den 13.10.2004.
Direktion:
Michael Lerner, den 13.10.2004.
Selskabet tegnes af direktionen.
Revision:
REVISIONSFIRMAET TOM SØNDERUP STATSAUTORISERET REVISOR, 4100 Ringsted, den 13.10.2004.
Første regnskabsår:
13.10.2004 - 31.12.2005.
Regnskabsår:
01.01 - 31.12.

Registrations (registreringer)

Registration

Address: Schandorphsvej 3
4100 Ringsted
Ringsted Municipality
CVR record last changed: 4 Mar 2026
Data read: 15 Nov 2026

Production units

1 registered in CVR.

LERNER DEVELOPMENT ApS
P-number 1010841751Schandorphsvej 3, 4100 Ringsted

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

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 (1)

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 (1)

Network

Owners and the control chain

Its people and their other companies

Network

Roles over time

Headcount

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