BNA HANDEL ApS (CVR 73174813) Company Profile

Ownership

BNA HOLDING ApS
CVR 21811688100% of capital and votessince 12 May 1999

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

Control Chain

Ultimate controller
Bent Nygaard
Holds 100% of capital and votes in BNA HOLDING ApS, since 12 May 1999
Capital100%
Votes100%
Holding company
BNA HOLDING ApS
CVR 21811688Private limited company (ApS)
Holds 100% of capital and votes in BNA HANDEL ApS, since 12 May 1999
Capital100%
Votes100%
This company
BNA HANDEL ApS
CVR 73174813

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 10 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 10 Nov 2026.
Control tenure (Ejerskabsperiode): Over 10 yearsControlled by a person for 27.5 years, from the latest day an owner in the control chain took control. Dandex estimate, rule v3, computed 10 Nov 2026.
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 10 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 10 Nov 2026.

Decided by Dandex with fixed rules from the CVR register and the filed annual reports, not registered by the company. Each label links to its definition.

People

Current (1)

Bent NygaardExecutive board since 20 Dec 1982

Former (7)

Mikael RisagerBoard of directors 20 Dec 1982 to 1 Dec 2009
Peter Jørgen RønnowBoard of directors 20 Dec 1982 to 18 Nov 2016
Carsten Kultoft LorentsenBoard of directors 20 Dec 1982 to 8 Dec 1995
Kurt BasseBoard of directors 20 Dec 1982 to 8 Dec 1995
Lilli ElsborgBoard of directors 1 Dec 2009 to 10 Jul 2014
Per Hardy KristiansenBoard of directors 10 Jul 2014 to 10 Nov 2015
Mette Bisgaard BuhlBoard of directors 10 Nov 2015 to 18 Nov 2016

Network

Roles Over Time

Bent Nygaard: Executive board, 20 Dec 1982 to today; Board of directors, 20 Dec 1982 to 18 Nov 2016.

20 Dec 1982 to 10 Nov 2026.

Former (7)

Peter Jørgen Rønnow: Board of directors, 20 Dec 1982 to 18 Nov 2016.
Mette Bisgaard Buhl: Board of directors, 10 Nov 2015 to 18 Nov 2016.
Per Hardy Kristiansen: Board of directors, 10 Jul 2014 to 10 Nov 2015.
Lilli Elsborg: Board of directors, 1 Dec 2009 to 10 Jul 2014.
Mikael Risager: Board of directors, 20 Dec 1982 to 1 Dec 2009.
Carsten Kultoft Lorentsen: Board of directors, 20 Dec 1982 to 8 Dec 1995.
Kurt Basse: Board of directors, 20 Dec 1982 to 8 Dec 1995.

20 Dec 1982 to 10 Nov 2026.

Executive board (Direktion)Board of directors (Bestyrelse)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

Aug 2026, monthly: 1 employee, 1 FTE

Show as Table

Registry headcount, 1997 to Aug 2026, oldest left to newest right
Period	1997	1998	1999	2000	2001	2002	2003	2004	Q1 2005	Q2 2005	Q3 2005	Q4 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	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	8	7	9	7	8	5	7	7	No count	No count	No count	No count	2	1	1	1	No count	No count	No count	No count	1	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	1	1	1	1	1	1	1	1	1	1	1	1	0	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	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1
FTE	6	5	5	5	4	5	4	4	2	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	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	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
Series	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Quarterly	Quarterly	Quarterly	Quarterly	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	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 2004 and 2006 to 2009 and 2011 to 2014; quarterly Q1 2005 to Q4 2005 and 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 22 Oct 2026. Source: CVR employment series (Årsbeskæftigelse, Kvartalsbeskæftigelse, Månedsbeskæftigelse).

Financials

Annual report figures by year, DKK thousands
Metric	2021	2022	2023	2024	2025
Gross profit	2,668	1,076	1,636	1,254	2,082
Operating profit	Not reported	+144	+687	+291	+1,207
Result for the year	+1,356	+67	+410	-29	+749
Equity	8,384	8,451	8,861	8,832	9,582
Total assets	12,301	14,866	14,422	19,953	17,893
Employees (average)	1	1	1	1	1
Credit metrics (Dandex calculations)
Gross profit growth (vækst i bruttofortjeneste)	157.7%	-59.7%	52%	-23.1%	66%
EBITDA	2,193^{note 1}	538	1,072	654	1,632
EBITDA / gross profit (EBITDA i procent af bruttofortjenesten)	82.2%^{note 1}	50%	65.5%	52.1%	78.4%
Employee growth (vækst i antal ansatte)	0%	0%	0%	0%	0%
Net interest-bearing debt (NIBD, nettorentebærende gæld)	-635^{note 2}	-626^{note 2}	-727^{note 2}	-260^{note 2}	-270^{note 2}
Gearing, NIBD / EBITDA	Net cash^{note 3}	Net cash^{note 2}	Net cash^{note 2}	Net cash^{note 2}	Net cash^{note 2}
Interest coverage (rentedækning)	22.4x^{note 1}	2.3x	4.2x	0.9x	6.3x
Adjusted equity ratio (justeret soliditetsgrad)	68.2%^{note 4}	56.9%^{note 4}	61.4%^{note 4}	44.3%^{note 4}	53.6%^{note 4}
ROIC (afkast af investeret kapital)	19.6%^{note 5}	1.5%^{note 2}	6.7%^{note 2}	2.7%^{note 6}	9.9%^{note 2}
Capex (investeringer i anlægsaktiver)	492^{note 7}	115^{note 7}	1,406^{note 7}	4,557^{note 7}	2,322^{note 7}
NIBD incl. group and owner balances (NIBD inkl. koncern- og ejermellemværender)	1,193^{note 2}	4,110^{note 2}	3,062^{note 2}	9,001^{note 2}	6,076^{note 2}

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. 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).

1 Dandex estimate: EBIT rebuilt from profit before tax and financial items
2 no interest-bearing debt reported
3 Dandex estimate: no interest-bearing debt reported; EBIT rebuilt from profit before tax and financial items
4 Dandex estimate: no intangible or deferred tax assets to deduct
5 Dandex estimate: EBIT rebuilt from profit before tax and financial items; no interest-bearing debt reported
6 Dandex estimate: statutory 22% used: profit before tax not positive; no interest-bearing debt reported
7 additions per the fixed asset notes

Annual Reports

Annual report 2025
1 Jul 2024 to 30 Jun 2025, published 18 Nov 2025
XHTML
Annual report 2024
1 Jul 2023 to 30 Jun 2024, published 17 Nov 2024
PDF
Annual report 2023
1 Jul 2022 to 30 Jun 2023, published 12 Nov 2023
PDF
Annual report 2022
1 Jul 2021 to 30 Jun 2022, published 15 Nov 2022
PDF
Annual report 2021
1 Jul 2020 to 30 Jun 2021, published 17 Nov 2021
PDF

Financials

Changes

Dandex has recorded no changes to this company since it began following the register.

Registry Facts

Signing rule (Tegningsregel): Selskabet tegnes af en direktør, eller af den samlede direktionsince 1 Dec 2016
Purpose (Formål): Selskabets formål er at drive autoværksted, herunder handel med nye og brugte biler, køb og salg af fast ejendom og udlejning af fast ejendom samt anden i forbindelse dermed beslægtet virksomhedsince 1 Dec 2016
Audit opted out (Revision fravalgt): Yessince 20 Dec 1982
Articles of association last changed (Seneste vedtægtsdato): 18 Nov 2016
Anti-money-laundering act (Hvidvaskloven): Not covered (Ikke omfattet)since 14 Nov 2024

Share Capital

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

25 Jan 19901,000,000 DKK+700,000
24 Jan 1989300,000 DKK+220,000
30 Aug 198780,000 DKKEarliest in CVR

From CVR, read 10 Nov 2026. Text such as the signing rule and purpose is shown as registered.

Registry Facts

Registrations (Registreringer)

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

1 Dec 2016
Conversion People change
Virksomheden er omdannet til et anpartsselskab med CVR-NR. 73174813
Vedtægter ændret: 18.11.2016
Nyt navn: BNA HANDEL ApS
Bestyrelse:
Fratrådte:
Mette Bisgaard Buhl, den 18.11.2016, Bent Nygaard, den 18.11.2016, Peter Jørgen Rønnow (formand), den 18.11.2016.
Show the full announcement
Direktion:
Fratrådte:
.
Selskabet tegnes af en direktør, eller af den samlede direktion.
Formål ændret: Selskabets formål er at drive autoværksted, herunder handel med nye og brugte biler, køb og salg af fast ejendom og udlejning af fast ejendom samt anden i forbindelse dermed beslægtet virksomhed
10 Nov 2015
People change
Bestyrelse:
Fratrådte:
Per Hardy Kristiansen, den 10.11.2015.
Tiltrådte:
Mette Bisgaard Buhl, den 10.11.2015.
3 Nov 2014
Other Audit change
Vedtægter ændret:
03.11.2014.
Revision:
Udtrådt af revisionen:
RSM PLUS P/S STATSAUTORISEREDE REVISORER, den 03.11.2014.
10 Jul 2014
People change Other
Bestyrelse:
Udtrådt af bestyrelsen:
Lilli Elsborg, den 10.07.2014.
Indtrådt i bestyrelsen:
Per Hardy Kristiansen, den 10.07.2014.
3 Jul 2014
Audit change Other
Revision:
Indtrådt i revisionen:
RSM PLUS P/S STATSAUTORISEREDE REVISORER, 8200 Aarhus N, den 27.05.2014.
12 Dec 2013
Audit change Other
Vedtægter ændret:
19.11.2013.
Revision:
Udtrådt af revisionen:
CVR-NR. 26717671 DANSK REVISION ÅRHUS, REGISTRERET REVISIONSAKTIESELSKAB, den 19.11.2013.
2 Dec 2009
Other People change
Bestyrelse:
Udtrådt af bestyrelsen:
Mikael Risager, den 01.12.2009.
Indtrådt i bestyrelsen:
Regnskabsass Lilli Elsborg, den 01.12.2009.
1 Jan 2007
Address change
Ved kommunalreformen den 1. januar 2007 er hjemstedskommunen ændret.
1 May 2006
Other Address change
Ny adresse:
Agerskovvej 20, 8362 Hørning.
11 Feb 2005
Other
Vedtægter ændret:
09.02.2005.
Nyt navn:
BNA HANDEL A/S.

Show 6 more

11 Nov 2002
Audit change
Revision:
Udtrådt af revisionen:
DANSK REVISION
Indtrådt i revisionen:
DANSK REVISION VIBY ÅRHUS, REGISTRERET REVISIONSAKTIESELSKAB, Sønderhøj 16, 1., 8260 Viby J.
20 Dec 1995
People change
Bestyrelse:
Udtrådt af bestyrelsen:
Kurt Basse, Carsten Kultoft Lorentsen.
Indtrådt i bestyrelsen:
Advokat Peter Jørgen Rønnow (formand), Regnskabsassistent Mikael Risager.
29 Mar 1990
Capital change
Vedtægter ændret:
16.10.1989.
Kapitalforhøjelse:
kr. 700.000,00 indbetalt ved overførte reserver / overskud, kurs 100,0
Kapitalen udgør herefter kr. 1.000.000,00
12 Apr 1989
Conversion
Vedtægter ændret:
14.12.1988
Kapitalforhøjelse:
kr. 220.000,00 indbetalt ved overførte reserver / overskud, kurs 100,0
Selskabet er omdannet til A/S177628
NAVN: HØRNING AUTOHANDEL A/S
Show the full announcement
ADRESSE: Nydamsvej 11, 8362 Hørning
Kommune:
Hørning
Kapital kr. 300.000,00
Bestyrelse:
Direktør Kurt Basse, 8362 Hørning, Advokat Carsten Kultoft Lorentzen, 8000 Århus C, Direktør Bent Nygaard, 8362 Hørning
Direktion:
Direktør Bent Nygaard, 8362 Hørning
Selskabet tegnes af en direktør, eller af den
samlede bestyrelse
Revision:
Reg. revisor Keld Skovfoged Olsen, 8000 Århus C
Regnskabsår:
01.07 - 30.06
2 Sep 1987
Other
Vedtægter ændret:
01.04.1987
Nyt navn:
HØRNING AUTOHANDEL ApS
Ny adresse:
Nydamsvej 11, 8362 Hørning
14 Nov 1983
New company
REG.NR. ApS57852
NAVN: HØRNING AUTO ApS
ADRESSE: Vester Alle 18, 8362 Hørning
Stiftelsesdato:
20.12.1982
Seneste vedtægtsdato:
Show the full announcement
20.12.1982
Kapital:
kr. 80.000,00
Indbetalingsmåde:
kontant/i værdier kr. 80.000,00 til kurs 100,0
Direktion:
Automekaniker Bent Nygaard
Revision:
Reg. revisor Keld Skovfoged Olsen, 8000 Århus C
Første regnskabsår:
01.07.1982 - 30.06.1983
Regnskabsår:
01.07 - 30.06

Registrations (Registreringer)

Registration

Address: Agerskovvej 20
8362 Hørning
Skanderborg Municipality
CVR record last changed: 7 Aug 2026
Data read: 10 Nov 2026

Production Units

1 registered in CVR.

BNA HANDEL ApS
P-number 1011579929Agerskovvej 20, 8362 Hørning

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.

Ownership

People

Network

Financials

Changes

Registry Facts

Registrations (Registreringer)

Registration

Dandex in Your Own Tools

Ownership

People

Financials

Who Is Behind It

Ownership

Control Chain

Dandex Estimates

People

Current (1)

Network

Roles Over Time

Network

Headcount

Financials

Annual Reports

Financials

Changes

Registry Facts

Share Capital

Registry Facts

Registrations (Registreringer)

Registrations (Registreringer)

Registration

Production Units

Dandex in Your Own Tools

Who Is Behind It

Control Chain

Dandex Estimates

Current (1)

Network

Owners and the control chain

Its people and their other companies

Network

Roles Over Time

Headcount

Financials

Annual Reports

Registry Facts

Share Capital

Registrations (Registreringer)

Production Units

Network

Owners and the control chain

Its people and their other companies