PN Herning ApS
Private limited companyCVR 44686767HerningActive
PN Herning ApS is a private limited company, based in Herning, active in restaurants and cafés, founded in 2024. After a loss in 2024, the company made a profit of DKK 989k in 2025. The company is new and has been registered for 2 years. With 48 employees, the company is about 10 times larger than the industry median.
Key figures · financial year 2025
What has changed
calculated from recorded figures and datesFinancials: 2025 against 2024
- Net profit went from a loss of DKK 98,902 to a profit of DKK 989k (2024 → 2025).
- Equity turned positive again: DKK 930k (2024 → 2025).
Employees
- 15 more employees than a year earlier: 48 (07/2026) against 33 (07/2025).
Management and owners, last 24 months
- New in management: Per Anders Larsson (director, 13/03/2025).
Registrations, last 24 months
- 10/02/2025: Moved to Smedegade 24F, 7400 Herning
- 01/01/2025: Industry changed to Restaurants and cafés (561110)
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 2024–2025 · amounts in DKK thousandEquity and net profit
| 2024 | 2025 | Change | |
|---|---|---|---|
| Revenue | not stated | not stated | – |
| Gross profit | −123 | 7,494 | +6,179.8% |
| Operating profit (EBIT) | −123 | 1,297 | +1,152.4% |
| Profit before tax | −127 | 1,273 | +1,104.2% |
| Net profit | −99 | 989 | +1,100.3% |
| Total assets | 92 | 4,914 | +5,248.5% |
| Equity | −59 | 930 | +1,679.7% |
| Liabilities | 151 | 3,934 | +2,509.3% |
| Cash and cash equivalents | 63 | 523 | +726% |
| Average number of employees | 1 | 15 | +1,400% |
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 2024, 2025: smaller companies may omit it, and we do not derive it from other figures.
Download the figures as CSV · free with an account, amounts in whole DKK
Annual reports
2 financial years| Financial year | Period | Published | Figures for | Documents |
|---|---|---|---|---|
| 2025 | 01/01/2025 – 31/12/2025 | 28/05/2026 | The company | PDF not statedXBRL |
| 2024 | 08/03/2024 – 31/12/2024 | 30/06/2025 | 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
3,486 companies in the databaseComparison with the other companies in restaurants and cafés based on the latest financial year.
Industry median: gross profit DKK 2.1m, net profit DKK 62,146, equity DKK 220k, 5 employees.
Compared with similar companies
size, age and company form| Group | Gross profit | Equity |
|---|---|---|
| Companies with 20–49 employees9,922 companies in the comparison | No. 6,687of 9,892 Better than 32% | No. 7,607of 9,922 Better than 23% |
| Same industry and 20–49 employees933 companies in the comparison | No. 232of 933 Better than 75% | No. 449of 933 Better than 52% |
| Companies that are founded within the last five years16,662 companies in the comparison | No. 1,408of 16,614 Better than 92% | No. 4,093of 16,661 Better than 75% |
| All companies of type ApS66,508 companies in the comparison | No. 8,728of 66,379 Better than 87% | No. 30,469of 66,505 Better than 54% |
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
Restaurants and cafés- PN Herning ApSDKK 7.5m
- Copenhagen Food Collective ApSDKK 305.3m
- Bone's Restauranter A/SDKK 193.6m
- PN Herning ApSDKK 989k
- Copenhagen Food Collective ApSDKK 70.4m
- Bone's Restauranter A/SDKK 14.5m
- PN Herning ApSDKK 930k
- Copenhagen Food Collective ApSDKK 263m
- Bone's Restauranter A/SDKK 23.3m
- PN Herning ApS48
- Copenhagen Food Collective ApS240
- Bone's Restauranter A/S1,208
Latest financial year per company. Choose up to three companies from the largest in the industry.
Owners and group
from the Public Ownership Register- REFSHØJ Holding ApS66.67%
- P.L Holding ApS25%
Management
2 active registrationsExecutive management
| Name | Role | Appointed |
|---|---|---|
| Tommy Refshøj | CEO | 08/03/2024 |
| Per Anders Larsson | Director | 13/03/2025 |
- Founders
- REFSHØJ Holding ApS, P.L Holding ApS
Signing rule: Selskabet tegnes af en direktør alene.
Address and production units
1 active production unitsSmedegade 24F
7400 Herning
| Production unit | Address | Employees | P number |
|---|---|---|---|
| PN Herning ApS | Smedegade 24F, 7400 Herning | 41 | 1030167429 |
Purpose
Selskabets formål er at drive restaurationsvirksomhed samt andre dertil knyttede aktiviteter.
The purpose is quoted from the register in Danish.
Changes year by year
9 registered events20261 changeaccounts 1
- AccountsAnnual report for 2025 published
20254 changesaccounts 1 · management 1 · address 1 · industry 1
- AccountsAnnual report for 2024 published
- ManagementPer Anders Larsson appointed director
- AddressMoved to Smedegade 24F, 7400 Herning
- IndustryIndustry changed to Restaurants and cafés (561110)
20244 changesfounded 1 · management 1 · ownership 2
- FoundedRegistered as PN Herning ApS
- ManagementTommy Refshøj appointed ceo
- OwnershipREFSHØJ Holding ApS registered as owner (66.67%)
- OwnershipP.L Holding ApS registered as owner (25%)
Related companies
Same industry in Herning
- Bone's Restauranter A/S1,208 employees
- AaD Drift ApS151 employees
- Selina Herning Ii ApS83 employees
- Smilling ApS45 employees
- Dirty Nuggets ApS45 employees
- Karma Bruun's Galleri ApS29 employees
Same people in management
- Nyborg Refshøj ApSvia Tommy Refshøj
- PN Esbjerg ApSvia Per Anders Larsson
- Refborg A/Svia Tommy Refshøj
- Zebicon A/Svia Tommy Refshøj
Largest in the industry
- Copenhagen Food Collective ApSDKK 305.3m
- Bone's Restauranter A/SDKK 193.6m
- Sticks 'n' Sushi A/SDKK 190m
- MR Restaurants ApSDKK 173.9m
- Flammen A/SDKK 154.9m
- Nordic Service Partners A/SDKK 148.6m
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.