Maskinfabrikken Rational ApS
Private limited companyCVR 39481804RødovreActive
Maskinfabrikken Rational ApS is a private limited company, based in Rødovre, active in machining of metals, founded in 2018. The company went from a profit in 2025 to a loss of DKK 249k in 2026. Equity fell to DKK 33,244 in 2026.
Key figures · financial year 2026
What has changed
calculated from recorded figures and datesFinancials: 2026 against 2025
- Gross profit fell 30% (2025 → 2026), to DKK 1.8m.
- Net profit went from a profit of DKK 324k to a loss of DKK 249k (2025 → 2026).
- Equity fell 88% (2025 → 2026), to DKK 33,244.
Employees
- 1 fewer employees than a year earlier: 4 (07/2026) against 5 (07/2025).
Registrations, last 24 months
- 01/01/2025: Industry changed to Machining of metals (255300)
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 2019–2026 · amounts in DKK thousandEquity and net profit
| 2019 | 2025 | 2026 | Change | |
|---|---|---|---|---|
| Revenue | not stated | not stated | not stated | – |
| Gross profit | 1,576 | 2,596 | 1,814 | −30.1% |
| Operating profit (EBIT) | −112 | 486 | −187 | −138.5% |
| Profit before tax | −187 | 420 | −239 | −156.8% |
| Net profit | −187 | 324 | −249 | −177% |
| Total assets | 1,120 | 1,833 | 1,245 | −32.1% |
| Equity | −87 | 282 | 33 | −88.2% |
| Liabilities | 1,207 | – | – | – |
| Cash and cash equivalents | – | 100 | 79 | −20.9% |
| Average number of employees | 3 | 4 | 3 | −25% |
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 2019, 2025, 2026: 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, 2024 (changed financial year or not filed).
Download the figures as CSV · free with an account, amounts in whole DKK
Signals from the financial statements
calculated from the 2026 figuresEquity fell sharply
Equity fell 88% from 2025 to 2026 (DKK 282k to DKK 33,244).
How is this calculated?
Equity has fallen by at least 30% from the previous annual report, and it was positive the year before.
Low equity ratio
Equity makes up 3% of total assets in 2026.
How is this calculated?
Equity ÷ total assets is below 10% in the latest annual report. Banks, insurers and some industries naturally have a low ratio.
The signals are rules applied to the figures in the annual reports. They are not an assessment or credit rating of the company. See Data and method.
Annual reports
3 financial years| Financial year | Period | Published | Figures for | Documents |
|---|---|---|---|---|
| 2026 | 01/07/2025 – 30/06/2026 | 16/10/2026 | The company | PDF not statedXBRL |
| 2025 | 01/07/2024 – 30/06/2025 | 05/09/2025 | The company | PDF not statedXBRL |
| 2019 | 12/04/2018 – 30/06/2019 | 04/10/2019 | 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
444 companies in the databaseComparison with the other companies in machining of metals based on the latest financial year.
Industry median: gross profit DKK 4.9m, net profit DKK 423k, equity DKK 2.8m, 7 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. 32,992of 69,742 Better than 53% | No. 58,435of 69,964 Better than 16% |
| Same industry and fewer than 20 employees336 companies in the comparison | No. 235of 336 Better than 30% | No. 319of 336 Better than 5% |
| Companies that are between 5 and 14 years old33,688 companies in the comparison | No. 17,835of 33,588 Better than 47% | No. 27,732of 33,687 Better than 18% |
| All companies of type ApS66,508 companies in the comparison | No. 31,933of 66,379 Better than 52% | No. 54,713of 66,505 Better than 18% |
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
Machining of metals- Maskinfabrikken Rational ApSDKK 1.8m
- Beritech A/SDKK 229m
- Hrs A/SDKK 131.9m
- Maskinfabrikken Rational ApS−DKK 249k
- Beritech A/S−DKK 15.5m
- Hrs A/SDKK 19.7m
- Maskinfabrikken Rational ApSDKK 33,244
- Beritech A/SDKK 107.9m
- Hrs A/SDKK 76.1m
- Maskinfabrikken Rational ApS4
- Beritech A/S258
- Hrs A/S152
Latest financial year per company. Choose up to three companies from the largest in the industry.
Owners and group
from the Public Ownership Register- Spiegelhauer Holding ApS100%
Management
1 active registrationsExecutive management
| Name | Role | Appointed |
|---|---|---|
| Jørgen Spiegelhauer | Director | 12/04/2018 |
- Founders
- Spiegelhauer Holding ApS
Signing rule: Selskabet tegnes af én direktør alene.
Address and production units
1 active production unitsKrogsbækvej 15
2610 Rødovre
| Production unit | Address | Employees | P number |
|---|---|---|---|
| Maskinfabrikken Rational ApS | Krogsbækvej 15, 2610 Rødovre | 4 | 1023517244 |
Purpose
Selskabets formål er fremstilling og handel med hydrauliske og pneumatiske komponenter, service og reparationer af hydraulik og pneumatik i industrien samt hermed beslægtet virksomhed.
The purpose is quoted from the register in Danish.
Changes year by year
10 registered events20261 changeaccounts 1
- AccountsAnnual report for 2026 published
20252 changesaccounts 1 · industry 1
- AccountsAnnual report for 2025 published
- IndustryIndustry changed to Machining of metals (255300)
20231 changeindustry 1
- IndustryIndustry changed to Manufacture of locks and hinges (256200)
20191 changeaccounts 1
- AccountsAnnual report for 2019 published
20185 changesname 1 · address 1 · founded 1 · management 1 · ownership 1
- NameName changed from Spiegelhauer Hydraulik ApS to Maskinfabrikken Rational ApS
- AddressMoved to Krogsbækvej 15, 2610 Rødovre
- FoundedRegistered as Spiegelhauer Hydraulik ApS
- ManagementJørgen Spiegelhauer appointed director
- OwnershipSPIEGELHAUER HOLDING ApS registered as owner (100%)
Related companies
Same industry in Rødovre
- Povl Sørensen A/S Klippe- & Bukkeservice13 employees
- HS Smeden ApS10 employees
- Bergmann Steel ApS9 employees
Largest in the industry
- Beritech A/SDKK 229m
- Hrs A/SDKK 131.9m
- BSB Industry A/SDKK 109.2m
- KP Components A/SDKK 108m
- Sterke A/SDKK 104.9m
- Tora A/SDKK 87.9m
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.