CVR 31432472Private limited company (ApS)Virksomhedsrådgivning og anden ledelsesrådgivning (702000)Secondary industries: Indretningsaktiviteter (741300)HornbækFounded 20 May 2008
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 P&L 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, 2025
Gross profit
221.8K
DKK, annual report 2025
Result
+836.5K
DKK, annual report 2025
Equity
6M
DKK, annual report 2025
LBL ApSCVR 31077915, 100% of capital and votes, since 20 May 2008
Lars Boe Lembckesince 20 May 2008
CVR 31077915100% of capital and votessince 20 May 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 LBL ApS, since 28 Nov 2007
Holding company
CVR 31077915Private limited company (ApS)
Holds 100% of capital and votes in P&L ApS, since 20 May 2008
This company
P&L ApS
CVR 31432472
P&L ApS holds no Danish company now.
Found by searching the CVR owner register (ejerregister) for P&L ApS as owner: Danish companies it holds 5% or more of, and their holdings one level down. Foreign holdings are not in CVR.
CVR 3586588850% to under 66.7% of capital and votes21 May 2014 to 5 Sep 2025
CVR 3375619415% to under 20% of capital and votes8 Aug 2011 to 24 Nov 2022
CVR 3537920750% to under 66.7% of capital and votes18 Jun 2013 to 28 Feb 2020
CVR records founders at incorporation. It does not record whether they are alive or still involved.
Apr 2025, 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 | 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 | Sep 2023 | Oct 2023 | Nov 2023 | Dec 2023 | Jan 2024 | Feb 2024 | Mar 2024 | Apr 2024 | May 2024 | Jun 2024 | Nov 2024 | Dec 2024 | Apr 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 |
| 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 |
| Series | 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. Monthly Jan 2022 to Apr 2025.
Latest Apr 2025, published 20 Jun 2025. Source: CVR employment series (Årsbeskæftigelse, Kvartalsbeskæftigelse, Månedsbeskæftigelse).
| Metric | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Gross profit | 290 | 379 | -8 | -18 | 222 |
| Operating profit | +232 | -276 | -555 | -431 | +131 |
| Result for the year | +150 | -162 | +27 | -176 | +837 |
| Equity | 5,485 | 5,323 | 5,350 | 5,174 | 6,011 |
| Total assets | 8,100 | 6,898 | 6,890 | 6,721 | 7,160 |
| Employees (average) | Not reported | 1 | 1 | 1 | 1 |
| Credit metrics (Dandex calculations) | |||||
| Gross profit growth (vækst i bruttofortjeneste) | n.m.note 1 | 30.5% | -102% | n.m.note 1 | n.m.note 1 |
| EBITDA | 290 | -217 | -555 | -416 | 185 |
| EBITDA / gross profit (EBITDA i procent af bruttofortjenesten) | 100% | -57.3% | n.m.note 2 | n.m.note 2 | 83.3% |
| Employee growth (vækst i antal ansatte) | Not reportednote 3 | n.m.note 1 | 0% | 0% | 0% |
| Net interest-bearing debt (NIBD, nettorentebærende gæld) | -5,707note 4 | -3,812note 4 | -3,779 | -3,619 | -4,090 |
| Gearing, NIBD / EBITDA | Net cashnote 4 | n.m.note 5 | n.m.note 5 | n.m.note 5 | Net cash |
| ROIC (afkast af investeret kapital) | 14.7%note 6 | -33.4%note 6 | -26.9%note 7 | -21.5%note 7 | 7.6% |
| Capex (investeringer i anlægsaktiver) | 0note 8 | 0note 8 | Not reportednote 9 | 79note 8 | 896note 8 |
| NIBD incl. group and owner balances (NIBD inkl. koncern- og ejermellemværender) | -3,510note 4 | -2,376note 4 | -2,314 | -2,126 | -3,650 |
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 Jan 2025 to 31 Dec 2025, published 22 May 2026
Annual report 2024
1 Jan 2024 to 31 Dec 2024, published 23 May 2025
Annual report 2023
1 Jan 2023 to 31 Dec 2023, published 19 Jun 2024
Annual report 2022
1 Jan 2022 to 31 Dec 2022, published 22 Jun 2023
Annual report 2021
1 Jan 2021 to 31 Dec 2021, published 7 Jul 2022
Each registered value from the day it took effect, newest first.
From CVR, read 7 Nov 2026. Text such as the signing rule and purpose is shown as registered.
12 registrations, newest first. As published by Erhvervsstyrelsen, in Danish, with people's street addresses cut to postcode and city.
Vedtægter ændret: 22.05.2025
Formål ændret: Selskabets formål er at udøve investeringsvirksomhed, herunder at foretage investering i værdipapirer såvel børsnoterede som ikke noterede i såvel danske som udenlandske papirer samt i øvrigt hermed beslægtet virksomhed. Endvidere er det selskabets formål at beskæftige sig med aktiviteter inden for renovering, indretning samt planlægning og afholdelse af events og lignende arrangementer.
Ny adresse: c/o Lars Boe Lembcke, Svinggårdsvej 1A, Borsholm, 3100 Hornbæk
Ny kommune: Helsingør
Revision:
Fratrådte:
AAEN & CO. STATSAUTORISEREDE REVISORER P/S, den 20.06.2022.
Vedtægter ændret: 03.10.2022
Nyt navn: P&L ApS
Vedtægter ændret: 16.08.2021
Nyt navn: Terra di Puglia ApS
Revision:
Fratrådte:
REDMARK, STATSAUTORISERET REVISIONSPARTNERSELSKAB, den 25.11.2020.
Tiltrådte:
CVR-NR. 33241763 AAEN & CO. STATSAUTORISEREDE REVISORER P/S, Kongevejen 3, 3000 Helsingør, den 25.11.2020.
Revision:
Fratrådte:
BEIERHOLM, STATSAUTORISERET REVISIONSPARTNERSELSKAB, den 29.05.2017.
Tiltrådte:
CVR-NR. 29442789 REDMARK, STATSAUTORISERET REVISIONSPARTNERSELSKAB, Sommervej 31C, 2., 8210 Aarhus V, den 29.05.2017.
Vedtægter ændret:
10.10.2012.
Kapitalforhøjelse:
kr. 100.000,00 indbetalt ved konvertering af gæld, kurs 10.000,00.
Kapitalen udgør herefter kr. 225.000,00.
Revision:
Udtrådt af revisionen:
CARØE, KVIST & JENSEN A/S STATSAUTORISEREDE REVISORER, den 31.05.2011.
Indtrådt i revisionen:
BEIERHOLM, STATSAUTORISERET REVISIONSPARTNERSELSKAB, Guldsmedgade 3, 8000 Århus C, den 31.05.2011.
Revision:
Udtrådt af revisionen:
CVR-NR. 13565589 STEFFEN RASMUSSEN,STATSAUTORISERET REVISIONSANPARTSSELSKAB, den 10.12.2009.
Indtrådt i revisionen:
CARØE, KVIST & JENSEN A/S STATSAUTORISEREDE REVISORER, 8450 Hammel, den 10.12.2009.
Stiftelsesdato:
20.05.2008.
Seneste vedtægtsdato:
20.05.2008.
Kapital:
kr. 125.000,00.
Indbetalingsmåde:
kontant kr. 125.000,00 til kurs 100,00.
Stifter:
CVR-NR. 31077915 LBL ApS, Skovshovedvej 25, a., 2920 Charlottenlund, den 20.05.2008.
Direktion:
Direktør Lars Boe Lembcke, den 20.05.2008.
Selskabet tegnes af en direktør.
Revision:
MORTENSEN & BEIERHOLM, STATSAUTORISERET REVISIONSAKTIESELSKAB, Gribskovvej 2, 2100 København Ø, den 20.05.2008.
Første regnskabsår:
20.05.2008 - 31.12.2008.
Regnskabsår:
01.01 - 31.12.
1 registered in CVR.
P-number 1014435715Svinggårdsvej 1, 3100 Hornbæk
