&Development ApS is a Danish APS based in Nordhavn, operating in the Activities of holding companies sector. Incorporated in 2019, the company has 2 employees and reported a gross profit of -DKK 116.3k in its latest annual filing.
| Gross profit | -116.3K DKK | +410% |
| EBITDA | -116.3K DKK | -197% |
| Net profit | -246.8K DKK | -177% |
| Total assets | 706.2K DKK | -22% |
| Equity | -746K DKK | -49% |
| Employees | 2 | — |
In its most recent annual report (2025), &Development ApS reported a gross profit of -DKK 116.3k. The figures on this page draw on 5 annual filings covering 2021 to 2025. The bottom line showed a net loss of DKK 246.8k.
At the end of 2025, current assets covered short-term debt 1.2 times.
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Gross profit | -116 | -23 | -204 | 2,982 | 2,701 |
| Staff expenses | -0 | -16 | -196 | -4 | -216 |
| EBITDA | -116 | -39 | -400 | 2,985 | 2,486 |
| Depreciation & amort. | -0 | -0 | -0 | -0 | -0 |
| EBIT | -116 | -39 | -400 | 2,985 | 2,486 |
| Net financials | -23 | -64 | -250 | -79 | -325 |
| Profit before tax | -140 | -103 | -650 | 2,906 | 2,160 |
| Tax | 107 | -14 | -140 | 639 | 476 |
| Net profit | -247 | -89 | -510 | 2,267 | 1,684 |
| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Total assets | 706 | 903 | 793 | 6,627 | 5,787 |
| Equity | -746 | -499 | -578 | 5,132 | 2,866 |
| Long-term debt | 861 | 824 | 571 | 982 | 467 |
| Short-term debt | 591 | 578 | 800 | 513 | 2,454 |
| Total debt | 1,452 | 1,403 | 1,371 | 1,495 | 2,922 |
28 financial ratios from the latest filing, each graded against companies in the same industry.
Net profit as a percentage of total assets — the return generated on the capital employed.
EBIT relative to total assets — the company's earning power before the effects of tax and financial leverage.
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.
Net profit as a percentage of equity — the return the owners earned on their invested capital this year.
Profit relative to net assets (total assets minus total debt) — the ability to generate earnings from the net asset base alone.
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.
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.
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.
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.
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.
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.
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.
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 (2) | ||
JB Management | Management | 2019 |
MC Management | Management | 2019 |
PN Chief Executive Officer | Chief Executive Officer | 2019 – 2019 |
| Name | Role | Member since |
|---|---|---|
| Current (4) | ||
NA Board of Directors | Board of Directors | 2019 |
BP Board of Directors | Board of Directors | 2019 |
JB Deputy Chairman | Deputy Chairman | 2019 |
MC Chairman | Chairman | 2019 |
| Shareholder | Type | Ownership | Votes | Registered |
|---|---|---|---|---|
| Company | 25–33.32% | 25–33.32% | 2019 | |
| Company | 25–33.32% | 25–33.32% | 2019 | |
| Company | 25–33.32% | 25–33.32% | 2019 | |
| Company | 25–33.32% | 25–33.32% | 2019 | |
| Company | 90–99.99% | 90% | 2019 | |
| Company | 10–14.99% | 10% | 2019 |
| Person | Role here | Other companies |
|---|---|---|
| Nicklas Anders Kastbjerg | Board of Directors | 15 companiesMany roles |
| Marius Christoffer Mølsgaard | Management | 12 companiesMany roles |
| Per Nielsen | Chief Executive Officer | 8 companiesMany roles |
| Bo Philip Fabricius Hersby | Board of Directors | 6 companiesMany roles |
| Jannick Bendtner | Management | 5 companies |