VBHJ ApS is a Danish APS based in København S, operating in the Retail sale of fish, crustaceans and molluscs sector. Incorporated in 2006, the company has 22 employees and reported a gross profit of DKK 3.5m in its latest annual filing.
| Gross profit | 3.5M DKK | +22% |
| EBITDA | 0.4M DKK | +2% |
| Net profit | 0.3M DKK | +20% |
| Total assets | 1.2M DKK | -7% |
| Equity | 0M DKK | +101% |
| Employees | 22 | — |
In its most recent annual report (2025), VBHJ ApS reported a gross profit of DKK 3.5m, an increase of 22% on the year before. The figures on this page draw on 5 annual filings covering 2021 to 2025. The bottom line showed a net profit of DKK 285.6k, and the EBITDA margin stood at 11.7%.
At the end of 2025, equity financed 0.3% of the balance sheet, and current assets covered short-term debt 0.9 times.
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Gross profit | 3,483 | 2,859 | 2,467 | 2,280 | 1,916 |
| Staff expenses | -3,077 | -2,461 | -2,243 | -2,549 | -2,078 |
| EBITDA | 406 | 398 | 224 | -297 | -822 |
| Depreciation & amort. | -15 | -14 | -33 | -114 | -112 |
| EBIT | 392 | 384 | 191 | -410 | -934 |
| Net financials | -23 | -64 | -33 | 19 | 16 |
| Profit before tax | 369 | 320 | 158 | -391 | -918 |
| Tax | 83 | 82 | 36 | -87 | -202 |
| Net profit | 286 | 237 | 121 | -304 | -716 |
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Total assets | 1,174 | 1,267 | 1,174 | 1,148 | 1,452 |
| Equity | 3 | -282 | -520 | -641 | -337 |
| Long-term debt | 35 | 34 | 31 | 73 | 168 |
| Short-term debt | 1,136 | 1,515 | 1,663 | 1,716 | 1,621 |
| Total debt | 1,171 | 1,549 | 1,693 | 1,789 | 1,789 |
28 financial ratios from the latest filing, each graded against companies in the same industry.
Net profit as a percentage of equity — the return the owners earned on their invested capital this year.
Net profit as a percentage of total assets — the return generated on the capital employed.
Profit relative to net assets (total assets minus total debt) — the ability to generate earnings from the net asset base alone.
EBIT relative to total assets — the company's earning power before the effects of tax and financial leverage.
Shows how strongly fixed costs weigh on the gross result — a high ratio means fixed costs take only a small bite out of the earnings from basic operations.
The gross result as a share of revenue — how much of the revenue is left after variable costs to cover the company's fixed costs.
EBIT as a share of revenue — the share of revenue remaining as earnings once all operating costs are covered. A key measure of earning power.
The profit for the year as a share of revenue — the company's ability to turn revenue into profit.
Current assets relative to short-term debt — the ability to settle short-term obligations with current assets alone. Around 150% is considered satisfactory from a credit perspective.
Current assets excluding inventory relative to short-term debt — whether the most liquid assets alone can cover the short-term obligations. A value of 1 or above signals a healthy liquidity position.
Cash relative to short-term debt — the ability to repay short-term obligations with cash alone.
Current assets relative to equity — an indicator of the balance-sheet structure and of the company's short- and long-term financing. The healthy level is highly industry-dependent.
Fixed assets relative to long-term capital (equity plus long-term liabilities). Below 100% means the long-term capital finances more than just the fixed assets — a healthier liquidity position.
Cash flow relative to profit — the ability to convert reported profits into accessible cash.
Equity as a share of total assets — the ability to absorb losses. Around 40% is considered satisfactory from a credit perspective.
Total debt relative to the balance-sheet total — the share of the assets financed by debt rather than equity.
Debt relative to equity — the company's leverage. A higher value means heavier reliance on debt financing.
Total liabilities relative to equity — whether the company operates primarily on borrowed capital or on its own.
Profit relative to debt — the ability to create earnings while operating with debt.
EBITDA relative to debt — how much operating earnings are available to service the debt.
The ability to pay the interest on the company's debt out of its earnings.
Financial expenses relative to total liabilities — the effective interest rate the company pays on its debt.
The return on assets minus the interest rate on debt. Positive means the company benefits from operating with debt; negative means the debt makes it worse off.
Total equity relative to the capital the owners contributed — how the equity has developed from its starting point.
The size of this year's increase or decrease in the company's debt.
Revenue relative to total assets — the ability to generate revenue from the asset base.
Revenue relative to inventory — how many times a year the inventory is sold and replaced. A low value can indicate weak sales or excess inventory.
The size of this year's increase or decrease in the company's equity.
| Name | Role | Member since |
|---|---|---|
| Current (5) | ||
BF Chief Executive Officer | Chief Executive Officer | 2017 |
BF Founder | Founder | 2006 |
JJ Management | Management | 2017 |
VB Founder | Founder | 2006 |
HJ Founder | Founder | 2006 |
BF Chief Executive Officer | Chief Executive Officer | 2006 – 2017 |
| Name | Role | Member since |
|---|
BF Board of Directors | Board of Directors | 2006 – 2017 |
JJ Board of Directors | Board of Directors | 2016 – 2017 |
VB Chairman | Chairman | 2006 – 2017 |
HJ Board of Directors | Board of Directors | 2006 – 2017 |
| Shareholder | Type | Ownership | Votes | Registered |
|---|---|---|---|---|
| Individual | 50–66.65% | 50–66.65% | 2006 | |
| Company | 50–66.65% | 50–66.65% | 2024 | |
| Individual | 50–66.65% | 50–66.65% | 2006 | |
| Individual | 20–24.99% | 20–24.99% | 2006 |
| Person | Role here | Other companies |
|---|---|---|
| Jesper Jes Orla Lehmann | Management | 4 companies |
| Vigdis Björk Finnsdóttir | Founder | 2 companies |
| Bjørgvin Finnsson | Chief Executive Officer | 1 company |