B & N Developing ApS
Private limited companyCVR 28116314SkanderborgActive
B & N Developing ApS is a private limited company, based in Skanderborg, active in wholesale of hardware, heating equipment and supplies, founded in 2004.
Key figures · financial year 2025
What has changed
calculated from recorded figures and datesFinancials: 2025 against 2024
- Gross profit rose 4% (2024 → 2025), to DKK 4.7m.
- Net profit fell 3% (2024 → 2025), to DKK 2.4m.
- Equity fell 2% (2024 → 2025), to DKK 4.3m.
Employees
- 1 more employees than a year earlier: 4 (08/2026) against 3 (08/2025).
Calculated from the latest two annual reports in sequence and from registrations in CVR. A figure that is missing in either year gives no line, and we derive no figures.
Financial statements
Financial years 2018–2025 · amounts in DKK thousandEquity and net profit
| 2018 | 2019 | 2024 | 2025 | Change | |
|---|---|---|---|---|---|
| Revenue | not stated | not stated | not stated | not stated | – |
| Gross profit | 2,965 | 3,405 | 4,532 | 4,695 | +3.6% |
| Operating profit (EBIT) | 1,312 | 1,789 | 3,220 | 3,277 | +1.8% |
| Profit before tax | 1,537 | 1,726 | 3,153 | 3,057 | −3.1% |
| Net profit | 1,197 | 1,344 | 2,446 | 2,370 | −3.1% |
| Total assets | 5,722 | 6,249 | 7,603 | 6,175 | −18.8% |
| Equity | 3,592 | 3,836 | 4,341 | 4,271 | −1.6% |
| Liabilities | 1,820 | 1,914 | 3,262 | 1,904 | −41.6% |
| Cash and cash equivalents | 1,423 | 2,447 | 494 | 837 | +69.5% |
| Average number of employees | 3 | 3 | 2 | 2 | 0% |
Source: annual reports filed with the Danish Business Authority (XBRL). Figures for the company (not the group); change is the latest year against the year before. “–” means the figure is not stated in the annual report. Revenue is not stated for 2018, 2019, 2024, 2025: smaller companies may omit it, and we do not derive it from other figures. The register has no financial statements for 2020, 2021, 2022, 2023 (changed financial year or not filed).
Download the figures as CSV · free with an account, amounts in whole DKK
Annual reports
4 financial years| Financial year | Period | Published | Figures for | Documents |
|---|---|---|---|---|
| 2025 | 01/01/2025 – 31/12/2025 | 18/03/2026 | The company | PDF not statedXBRL |
| 2024 | 01/01/2024 – 31/12/2024 | 24/03/2025 | The company | PDFXBRL |
| 2019 | 01/01/2019 – 31/12/2019 | 15/05/2020 | The company | PDFXBRL |
| 2018 | 01/01/2018 – 31/12/2018 | 12/04/2019 | The company | PDFXBRL |
The figures from all the annual reports are shown on this page. The documents themselves (PDF and XBRL, the machine-readable edition) are downloaded with a Pro account: sign in or create a free account, and then choose Pro. XBRL is the edition the figures on the page are read from.
Employees
monthly figures from CVRPosition in the industry
219 companies in the databaseComparison with the other companies in wholesale of hardware, heating equipment and supplies based on the latest financial year.
Industry median: gross profit DKK 6.9m, net profit DKK 840k, equity DKK 6.4m, 8 employees.
Compared with similar companies
size, age and company form| Group | Gross profit | Equity |
|---|---|---|
| Companies with fewer than 20 employees69,967 companies in the comparison | No. 14,425of 69,742 Better than 79% | No. 15,689of 69,964 Better than 78% |
| Same industry and fewer than 20 employees167 companies in the comparison | No. 81of 167 Better than 52% | No. 83of 167 Better than 51% |
| Companies that are between 15 and 29 years old24,906 companies in the comparison | No. 10,144of 24,787 Better than 59% | No. 10,524of 24,905 Better than 58% |
| All companies of type ApS66,508 companies in the comparison | No. 14,704of 66,379 Better than 78% | No. 12,559of 66,505 Better than 81% |
The rank is calculated among companies in the database with a figure for the latest financial year, and is shown only for groups of at least ten companies.
Compare with the industry
Wholesale of hardware, heating equipment and supplies- B & N Developing ApSDKK 4.7m
- Saint-gobain Distribution Denmark A/SDKK 997.9m
- Ahlsell Danmark A/SDKK 730.1m
- B & N Developing ApSDKK 2.4m
- Saint-gobain Distribution Denmark A/SDKK 4.7m
- Ahlsell Danmark A/S−DKK 26.6m
- B & N Developing ApSDKK 4.3m
- Saint-gobain Distribution Denmark A/SDKK 399.2m
- Ahlsell Danmark A/SDKK 611m
- B & N Developing ApS4
- Saint-gobain Distribution Denmark A/S822
- Ahlsell Danmark A/S764
Latest financial year per company. Choose up to three companies from the largest in the industry.
Owners and group
from the Public Ownership Register- Hans Nygaard Holding ApS66.67%
- Jubech ApS25%
Management
1 active registrationsExecutive management
| Name | Role | Appointed |
|---|---|---|
| Hans Nygaard | Director | 23/09/2004 |
- Founders
- Hans Nygaard Holding ApS, Bolther Holding ApS
Former management (1)
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| Peter Bolther Rugaard | Director | 23/09/2004 | 31/12/2017 |
Signing rule: Selskabet tegnes af direktørerne i forening.
Address and production units
1 active production unitsDanmarksvej 30E
8660 Skanderborg
| Production unit | Address | Employees | P number |
|---|---|---|---|
| B & N DEVELOPING ApS | Danmarksvej 30E, 8660 Skanderborg | 4 | 1010792327 |
Purpose
Selskabets formål er at drive en gros- og detailhandel med produkter inden for VVS-branchen samt al virksomhed, som efter direktionens skøn er beslægtet hermed.
The purpose is quoted from the register in Danish.
Changes year by year
17 registered events20261 changeaccounts 1
- AccountsAnnual report for 2025 published
20251 changeaccounts 1
- AccountsAnnual report for 2024 published
20224 changesownership 4
- OwnershipJUBECH ApS registered as owner (25%)
- OwnershipHANS NYGAARD HOLDING ApS registered as owner (66.67%)
- OwnershipBOLTHER HOLDING ApS is no longer registered as owner
- OwnershipHANS NYGAARD HOLDING ApS is no longer registered as owner
20211 changeaddress 1
- AddressMoved to Danmarksvej 30E, 8660 Skanderborg
20201 changeaccounts 1
- AccountsAnnual report for 2019 published
20191 changeaccounts 1
- AccountsAnnual report for 2018 published
20171 changemanagement 1
- ManagementPeter Bolther Rugaard stepped down as director
20081 changeindustry 1
- IndustryIndustry changed to Engroshandel med isenkram, varmeanlæg og tilbehør (467400)
20071 changeaddress 1
- AddressMoved to Birkevangen 16, 8355 Solbjerg
20045 changesfounded 1 · management 2 · ownership 2
- FoundedRegistered as B & N DEVELOPING ApS
- ManagementPeter Bolther Rugaard appointed director
- ManagementHans Nygaard appointed director
- OwnershipHANS NYGAARD HOLDING ApS registered as owner (33.33%)
- OwnershipBOLTHER HOLDING ApS registered as owner (50%)
Related companies
Same industry in Skanderborg
- Fortes Energy Systems A/S5 employees
- Entrade A/S3 employees
- Alcon Alheat ApS2 employees
Largest in the industry
- Saint-gobain Distribution Denmark A/SDKK 997.9m
- Ahlsell Danmark A/SDKK 730.1m
- Jørgen Schou Holding A/SDKK 563.3m
- Schou Company A/SDKK 533.9m
- Carl Ras A/SDKK 287m
- Scanpipe A/SDKK 117.8m
Source and updates
The information comes from the Danish Central Business Register (Danish Business Authority) and from annual reports filed with the Danish Business Authority. Last synchronised 24/10/2026. The company is protected against advertising; contact details are not shown, and the data must not be used for marketing.