Viborg Løn & HR ApS
Private limited companyCVR 21522783ViborgActive
Viborg Løn & HR ApS is a private limited company, based in Viborg, active in accounting, bookkeeping and auditing; tax consultancy, founded in 1999. The company made a loss in both 2024 and 2025, most recently DKK 141k.
Key figures · financial year 2025
What has changed
calculated from recorded figures and datesFinancials: 2025 against 2024
- Gross profit fell 49% (2024 → 2025), to DKK 758k.
- The loss grew: from DKK 117k to DKK 141k (2024 → 2025).
- Equity fell 8% (2024 → 2025), to DKK 1.7m.
Employees
- 1 fewer employees than a year earlier: 2 (08/2026) against 3 (08/2025).
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 | not stated | not stated | not stated | not stated | not stated | not stated | – |
| Gross profit | 2,292 | 1,749 | 1,625 | 2,300 | 1,499 | 758 | −49.4% |
| Operating profit (EBIT) | – | 498 | 138 | −100 | −201 | −244 | −21.5% |
| Profit before tax | 845 | 576 | 194 | −43 | −146 | −178 | −22.5% |
| Net profit | 655 | 435 | 137 | −35 | −117 | −141 | −20.4% |
| Total assets | 3,061 | 3,467 | 2,648 | 3,063 | 2,798 | 2,499 | −10.7% |
| Equity | 1,432 | 1,867 | 2,004 | 1,968 | 1,851 | 1,710 | −7.6% |
| Liabilities | 1,629 | 1,599 | 601 | 1,057 | 938 | 789 | −15.9% |
| Cash and cash equivalents | 745 | 1,126 | 129 | 536 | 229 | 171 | −25.1% |
| Average number of employees | 4 | 4 | 3 | 4 | 3 | 2 | −33.3% |
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 2020, 2021, 2022, 2023, 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
Signals from the financial statements
calculated from the 2025 figuresLoss for 3 years in a row
Net result has been negative in 2023–2025.
How is this calculated?
Net result is negative in the two or more latest annual reports in a row.
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
6 financial years| Financial year | Period | Published | Figures for | Documents |
|---|---|---|---|---|
| 2025 | 01/01/2025 – 31/12/2025 | 17/06/2026 | The company | PDF not statedXBRL |
| 2024 | 01/01/2024 – 31/12/2024 | 10/06/2025 | The company | PDFXBRL |
| 2023 | 01/01/2023 – 31/12/2023 | 27/06/2024 | The company | PDFXBRL |
| 2022 | 01/01/2022 – 31/12/2022 | 12/07/2023 | The company | PDFXBRL |
| 2021 | 01/01/2021 – 31/12/2021 | 27/06/2022 | The company | PDFXBRL |
| 2020 | 01/01/2020 – 31/12/2020 | 27/04/2021 | 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. 49,357of 69,742 Better than 29% | No. 26,414of 69,964 Better than 62% |
| Same industry and fewer than 20 employees1,001 companies in the comparison | No. 672of 1,001 Better than 33% | No. 200of 1,001 Better than 80% |
| Companies that are between 15 and 29 years old24,910 companies in the comparison | No. 19,893of 24,791 Better than 20% | No. 15,424of 24,909 Better than 38% |
| All companies of type ApS66,508 companies in the comparison | No. 47,506of 66,379 Better than 28% | No. 22,461of 66,505 Better than 66% |
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- Viborg Løn & HR ApSDKK 758k
- Beierholm Godkendt RevisionspartnerselskabDKK 1.5bn
- KPMG P/SDKK 603.7m
- Viborg Løn & HR ApS−DKK 141k
- Beierholm Godkendt RevisionspartnerselskabDKK 1.3m
- KPMG P/SDKK 4m
- Viborg Løn & HR ApSDKK 1.7m
- Beierholm Godkendt RevisionspartnerselskabDKK 70.8m
- KPMG P/SDKK 85.1m
- Viborg Løn & HR ApS2
- 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 RegisterManagement
1 active registrationsExecutive management
| Name | Role | Appointed |
|---|---|---|
| Magne Sandgaard-Laursen | Director | 04/03/1999 |
- Founders
- Magne Sandgaard-Laursen
Former management (8)
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| Magne Sandgaard-Laursen | Board member | 04/03/1999 | 01/01/2012 |
| Henrik Bo Gamborg | Board member | 04/03/1999 | 01/05/2001 |
| Kaj Ove Thougaard | Board member | 04/03/1999 | 22/03/2000 |
| Peter Torp Lassen | Board member | 04/03/1999 | 04/11/1999 |
| Bent Larsen | Chair of the board | 01/06/1999 | 01/05/2001 |
| Jens Peter Kortbek Hansen | Chair of the board | 01/05/2001 | 15/05/2006 |
| Kirsten Bjørn Sandgaard-Laursen | Board member | 01/10/2004 | 01/01/2012 |
| Nanna Stougaard Jensen | Board member | 15/05/2006 | 01/01/2012 |
Signing rule: Selskabet tegnes af en direktør.
Address and production units
1 active production unitsGl. Skivevej 73A
8800 Viborg
Viborg Municipality · Postcode 8800
Other companies at the address (1)
- Byk-rog ApSJoinery installation
| Production unit | Address | Employees | P number |
|---|---|---|---|
| VIBORG LØN & HR APS | Gl. Skivevej 73A, 8800 Viborg | 2 | 1004991767 |
Purpose
Selskabets formål er at tilbyde erhvervsservice og konsulentbistand for alle typer af virksomheder.
The purpose is quoted from the register in Danish.
Changes year by year
38 registered events20261 changeaccounts 1
- AccountsAnnual report for 2025 published
20252 changesaccounts 1 · industry 1
- AccountsAnnual report for 2024 published
- IndustryIndustry changed to Accounting, bookkeeping and auditing; tax consultancy (692000)
20241 changeaccounts 1
- AccountsAnnual report for 2023 published
20231 changeaccounts 1
- AccountsAnnual report for 2022 published
20221 changeaccounts 1
- AccountsAnnual report for 2021 published
20212 changesname 1 · accounts 1
- NameName changed from VIBORG ERHVERVSSERVICE ApS to VIBORG LØN & HR APS
- AccountsAnnual report for 2020 published
20182 changesaddress 2
- AddressMoved to Gl. Skivevej 73A, 8800 Viborg
- AddressMoved to Gl. Skivevej 73A, 8800 Viborg
20163 changesindustry 1 · ownership 2
- IndustryIndustry changed to Accounting, bookkeeping and auditing; tax consultancy (692000)
- OwnershipSandgaard Business & Development ApS registered as owner (100%)
- OwnershipMagne Sandgaard-Laursen is no longer registered as owner
20124 changesname 1 · management 3
- NameName changed from VIBORG ERHVERVSSERVICE A/S to VIBORG ERHVERVSSERVICE ApS
- ManagementNanna Stougaard Jensen stepped down as board member
- ManagementKirsten Bjørn Sandgaard-Laursen stepped down as board member
- ManagementMagne Sandgaard-Laursen stepped down as board member
20091 changeaddress 1
- AddressMoved to Gl. Skivevej 73, 8800 Viborg
20081 changeindustry 1
- IndustryIndustry changed to Virksomhedsrådgivning og anden rådgivning om driftsledelse (702200)
20062 changesmanagement 2
- ManagementNanna Stougaard Jensen appointed board member
- ManagementJens Peter Kortbek Hansen stepped down as chair of the board
20052 changesname 1 · ownership 1
- NameName changed from VIBORG ERHVERVSSERVICE ApS to VIBORG ERHVERVSSERVICE A/S
- OwnershipMagne Sandgaard-Laursen registered as owner (100%)
20042 changesmanagement 1 · capital 1
- ManagementKirsten Bjørn Sandgaard-Laursen appointed board member
- CapitalShare capital changed from 135,000 DKK to 635,000 DKK
20013 changesmanagement 3
- ManagementJens Peter Kortbek Hansen appointed chair of the board
- ManagementBent Larsen stepped down as chair of the board
- ManagementHenrik Bo Gamborg stepped down as board member
20002 changescapital 1 · management 1
- CapitalShare capital changed from 125,000 DKK to 135,000 DKK
- ManagementKaj Ove Thougaard stepped down as board member
19998 changesmanagement 7 · founded 1
- ManagementPeter Torp Lassen stepped down as board member
- ManagementBent Larsen appointed chair of the board
- FoundedRegistered as VIBORG ERHVERVSSERVICE ApS
- ManagementMagne Sandgaard-Laursen appointed board member
- ManagementMagne Sandgaard-Laursen appointed director
- ManagementHenrik Bo Gamborg appointed board member
- ManagementKaj Ove Thougaard appointed board member
- ManagementPeter Torp Lassen appointed board member
Related companies
Same industry in Viborg
- Ullits & Winther Statsautoriseret Revisionspartnerselskab40 employees
- Revisorerne Godkendt Revisionsanpartsselskab21 employees
- Dansk Revision Viborg Registreret Revisionsaktieselskab20 employees
- Dahl, Rask & Partnere Statsautoriseret Revisionsaktieselskab16 employees
- Revisionsfirmaet Lars Olsen Registreret Revisionsaktieselskab14 employees
- Dit Sekretariat ApS13 employees
Same people in management
- Thougaard Ejendomsservice ApSvia Kaj Ove Thougaard
- Acn Sikring ApSvia Jens Peter Kortbek Hansen
- Electric Mors A/Svia Bent Larsen
- Sandgaard Business & Development ApSvia Magne Sandgaard-Laursen
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. The company is protected against advertising; contact details are not shown, and the data must not be used for marketing.