Revisionsfirmaet Else Høy ApS
Private limited companyCVR 15275677HørningActive
Revisionsfirmaet Else Høy ApS is a private limited company, based in Hørning, active in accounting, bookkeeping and auditing; tax consultancy, founded in 1991. The company went from a profit in 2024 to a loss of DKK 85,995 in 2025. Equity fell to DKK 803k in 2025.
Key figures · financial year 2025
What has changed
calculated from recorded figures and datesFinancials: 2025 against 2024
- Gross profit fell 13% (2024 → 2025), to DKK 729k.
- Revenue fell 8% (2024 → 2025), to DKK 1.1m.
- Net profit went from a profit of DKK 4,233 to a loss of DKK 85,995 (2024 → 2025).
- Equity fell 21% (2024 → 2025), to DKK 803k.
Registrations, last 24 months
- 01/01/2025: Industry changed to Accounting, bookkeeping and auditing; tax consultancy (692000)
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 2020–2025 · amounts in DKK thousandEquity and net profit
| 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change | |
|---|---|---|---|---|---|---|---|
| Revenue | 1,439 | 1,435 | 1,478 | 1,347 | 1,161 | 1,068 | −8.1% |
| Gross profit | 1,082 | 1,105 | 1,139 | 1,016 | 840 | 729 | −13.2% |
| Operating profit (EBIT) | −177 | 20 | 236 | 143 | 25 | −104 | −516.4% |
| Profit before tax | −195 | 4 | 215 | 125 | 10 | −112 | −1,208.7% |
| Net profit | −127 | −12 | 145 | 111 | 4 | −86 | −2,131.5% |
| Total assets | 1,821 | 1,743 | 1,761 | 1,767 | 1,549 | 1,403 | −9.4% |
| Equity | 1,218 | 1,096 | 1,128 | 1,124 | 1,011 | 803 | −20.6% |
| Liabilities | 602 | 647 | 632 | 642 | 538 | 600 | +11.5% |
| Cash and cash equivalents | 1,021 | 874 | 600 | 699 | 536 | 472 | −12% |
| Average number of employees | – | 2 | 2 | 2 | 2 | 3 | +50% |
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.
Download the figures as CSV · free with an account, amounts in whole DKK
Annual reports
6 financial years| Financial year | Period | Published | Figures for | Documents |
|---|---|---|---|---|
| 2025 | 01/07/2024 – 30/06/2025 | 23/12/2025 | The company | PDF not statedXBRL |
| 2024 | 01/07/2023 – 30/06/2024 | 17/11/2024 | The company | PDF not statedXBRL |
| 2023 | 01/07/2022 – 30/06/2023 | 03/11/2023 | The company | PDF not statedXBRL |
| 2022 | 01/07/2021 – 30/06/2022 | 25/10/2022 | The company | PDF not statedXBRL |
| 2021 | 01/07/2020 – 30/06/2021 | 26/10/2021 | The company | PDF not statedXBRL |
| 2020 | 01/07/2019 – 30/06/2020 | 24/11/2020 | 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
1,097 companies in the databaseComparison with the other companies in accounting, bookkeeping and auditing; tax consultancy based on the latest financial year.
Industry median: gross profit DKK 1.4m, net profit DKK 135k, equity DKK 527k, 2 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. 49,869of 69,742 Better than 28% | No. 36,529of 69,964 Better than 48% |
| Same industry and fewer than 20 employees1,001 companies in the comparison | No. 682of 1,001 Better than 32% | No. 368of 1,001 Better than 63% |
| Companies that are at least 30 years old10,276 companies in the comparison | No. 8,480of 10,152 Better than 16% | No. 9,030of 10,275 Better than 12% |
| All companies of type ApS66,508 companies in the comparison | No. 47,992of 66,379 Better than 28% | No. 32,372of 66,505 Better than 51% |
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
Accounting, bookkeeping and auditing; tax consultancy- Revisionsfirmaet Else Høy ApSDKK 729k
- Beierholm Godkendt RevisionspartnerselskabDKK 1.5bn
- KPMG P/SDKK 603.7m
- Revisionsfirmaet Else Høy ApS−DKK 85,995
- Beierholm Godkendt RevisionspartnerselskabDKK 1.3m
- KPMG P/SDKK 4m
- Revisionsfirmaet Else Høy ApSDKK 803k
- Beierholm Godkendt RevisionspartnerselskabDKK 70.8m
- KPMG P/SDKK 85.1m
- Revisionsfirmaet Else Høy ApS3
- Beierholm Godkendt Revisionspartnerselskab1,851
- KPMG P/S573
Latest financial year per company. Choose up to three companies from the largest in the industry.
Owners and group
from the Public Ownership Register- Else Høy100%
Management
1 active registrationsExecutive management
| Name | Role | Appointed |
|---|---|---|
| Else Høy | Director | 24/06/1991 |
- Founders
- Else Høy
Signing rule: Selskabet tegnes af direktøren alene.
Address and production units
1 active production unitsSkanderborgvej 3
8362 Hørning
| Production unit | Address | Employees | P number |
|---|---|---|---|
| REVISIONSFIRMAET ELSE HØY APS | Skanderborgvej 3, 8362 Hørning | 3 | 1000894107 |
Purpose
Selskabets formål er at drive bogførings- og revisionsvirksomhed og anden dermed beslægtet virksomhed.
The purpose is quoted from the register in Danish.
Changes year by year
16 registered events20252 changesaccounts 1 · industry 1
- AccountsAnnual report for 2025 published
- IndustryIndustry changed to Accounting, bookkeeping and auditing; tax consultancy (692000)
20241 changeaccounts 1
- AccountsAnnual report for 2024 published
20231 changeaccounts 1
- AccountsAnnual report for 2023 published
20221 changeaccounts 1
- AccountsAnnual report for 2022 published
20211 changeaccounts 1
- AccountsAnnual report for 2021 published
20201 changeaccounts 1
- AccountsAnnual report for 2020 published
20101 changeownership 1
- OwnershipElse Høy registered as owner
20081 changeindustry 1
- IndustryIndustry changed to Accounting, bookkeeping and auditing; tax consultancy (692000)
20071 changeaddress 1
- AddressMoved to Skanderborgvej 3, 8362 Hørning
19951 changecapital 1
- CapitalShare capital changed from 80,000 DKK to 200,000 DKK
19915 changesfounded 1 · management 1 · ownership 3
- FoundedRegistered as REVISIONSFIRMAET ELSE HØY ApS
- ManagementElse Høy appointed director
- OwnershipElse Høy registered as owner (100%)
- OwnershipElse Høy is no longer registered as owner
- OwnershipElse Høy registered as owner (100%)
Related companies
Same industry in Skanderborg
- Revision Ry & Hammel Godkendt Revisionsaktieselskab37 employees
- Advosion, Statsautoriseret Revisionspartnerselskab14 employees
- Repenso Økonomistyring ApS12 employees
- Rigtig Rådgivning ApS6 employees
- Skov Regnskab ApS4 employees
- Clauhan Project A/S3 employees
Same people in management
- Alekto A/Svia Else Høy
Largest in the industry
- Beierholm Godkendt RevisionspartnerselskabDKK 1.5bn
- KPMG P/SDKK 603.7m
- KPMG Acor Tax PartnerselskabDKK 331.2m
- Redmark, Godkendt RevisionspartnerselskabDKK 272.1m
- Martinsen Statsautoriseret RevisionspartnerselskabDKK 253.2m
- FactoFly ApSDKK 235.4m
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.