S.M.A.R.T ApS

Q: Has S.M.A.R.T ApS gone bankrupt?

No, S.M.A.R.T ApS is not registered as bankrupt in the CVR register. Its status is: active.

Q: What is the bankruptcy risk of S.M.A.R.T ApS?

Our model estimates a bankruptcy risk of 0.2% over the next 12 months (low risk), which is 0.2 times the average for Danish companies.

Q: Who is the CEO of S.M.A.R.T ApS?

Leon Roy Egelund Aabenhus is the CEO of S.M.A.R.T ApS.

Q: Who is the auditor of S.M.A.R.T ApS?

S.M.A.R.T ApS most recently used EY Godkendt Revisionspartnerselskab.

Q: When was S.M.A.R.T ApS founded?

S.M.A.R.T ApS was founded on 7 December 2010.

Q: What is the equity of S.M.A.R.T ApS?

Equity was DKK 923k according to the annual report for the period ending 31 December 2025.

CVR 33368461 · Private limited company (ApS) · Active · Low risk

S.M.A.R.T ApS is a Private limited company (ApS), founded on 7 December 2010, based in Horsens. The company is registered in the industry andre reklameaktiviteter. Our model estimates a bankruptcy risk of 0.2% over the next 12 months, which is 0.2 times the average for Danish companies. 15 annual reports have been published. The latest annual report (31 Dec 2025) shows equity of DKK 923k and a net result of DKK -98k. CEO: Leon Roy Egelund Aabenhus.

Bankruptcy risk for S.M.A.R.T ApS

0.2%

probability of bankruptcy within 12 months

Low risk

0.2 × the average (1.41%) · higher risk than 49% of active Danish companies

Lowest riskHighest risk

Increases the risk

CEO's other companies0 · bankruptcy rate 10.9%1.2×

Audit opted outYes · bankruptcy rate 10.4%1.2×

Auditor registered in CVRNo · bankruptcy rate 10.4%1.2×

Loss for the yearYes · bankruptcy rate 10.3%1.2×

Reduces the risk

Equity vs. share capital5+× · bankruptcy rate 2.5%0.28×

Published annual reports10+ · bankruptcy rate 3.0%0.35×

Equity ratio60%+ · bankruptcy rate 3.3%0.38×

Time since new CEO5+ yrs · bankruptcy rate 3.8%0.43×

Age (years)10–20 yrs · bankruptcy rate 3.9%0.45×

Number of auditors (historical)2 · bankruptcy rate 4.6%0.52×

Negative equityNo · bankruptcy rate 5.1%0.58×

Share of late annual reports< 0.01% · bankruptcy rate 5.2%0.59×

The factors show how often companies with the same characteristic went bankrupt compared with the average (“lift”). The risk is a statistical estimate from a model trained on 141,000+ Danish bankruptcies (AUC 0.93) – not a credit rating. Read about the method.

Company details

CVR number: 33368461
Status: Active
Company type: Private limited company (ApS)
Founded: 7 December 2010 (15 years)
Address: Grønningen 26
8700 Horsens
Municipality: Horsens
Industry: Andre reklameaktiviteter (731190)
Bankruptcies in the industry: Reklamebureauer
Share capital: DKK 80k
Auditor: EY Godkendt Revisionspartnerselskab
Audit opted out: Yes

Warning signs

Annual reports filed late	0 of 15
Missing annual report	No
Negative equity	No
Equity ratio	72.0%
Current ratio	37%
Moves (last 2 years)	0
CEO changes in total	0
CEO's previous bankruptcies	0
Other companies at the address	0
Going-concern uncertainty	No

Financials and key figures

Financial year	2025	2024	2023
Gross profit	DKK -14k	DKK 75k	DKK 267k
Net profit	DKK -98k	DKK 165k	DKK 298k
Equity	DKK 923k	DKK 1.0m	DKK 856k
Total assets	DKK 1.3m	DKK 1.1m	DKK 1.0m
Cash	DKK 1,664	DKK 22k	–
Short-term debt	DKK 359k	DKK 55k	–
Tax owed	DKK 0	DKK 26k	–
Avg. employees	0	–	–

Latest annual report: Reporting class B · auditor's statement: Andre erklæringer uden sikkerhed · EY Godkendt Revisionspartnerselskab.

Filed annual reports

Reporting period	Published	Days after period end
1 Jan 2025 – 31 Dec 2025	4 May 2026	124
1 Jan 2024 – 31 Dec 2024	20 Jun 2025	171
1 Jan 2023 – 31 Dec 2023	17 Jun 2024	169
1 Jan 2022 – 31 Dec 2022	2 May 2023	122
1 Jan 2021 – 31 Dec 2021	17 May 2022	137
1 Jan 2020 – 31 Dec 2020	4 Feb 2021	35
1 Jan 2019 – 31 Dec 2019	23 Apr 2020	114
1 Jan 2018 – 31 Dec 2018	6 May 2019	126
1 Jan 2017 – 31 Dec 2017	7 Jun 2018	158
1 Jan 2016 – 31 Dec 2016	6 Apr 2017	96
1 Jan 2015 – 31 Dec 2015	23 May 2016	144
1 Jan 2014 – 31 Dec 2014	26 May 2015	146
1 Jan 2013 – 31 Dec 2013	14 May 2014	134
1 Jan 2012 – 31 Dec 2012	6 Jun 2013	157
7 Dec 2010 – 31 Dec 2011	7 Jun 2012	159

The annual report must reach the Danish Business Authority no later than 5 months after the end of the financial year. We mark reports published more than 6 months after as “late”.

Management, owners and auditor

Role	Name	From	To
CEO	Leon Roy Egelund Aabenhus	7 Dec 2010	Current
Owner (100%)	Leon Roy Egelund Aabenhus	7 Dec 2010	Current
Auditor	Erling Fogh Invest ApS	4 Apr 2020	21 Dec 2020
Auditor	EY Godkendt Revisionspartnerselskab	21 Dec 2020	2 Feb 2021
Founder	Leon Roy Egelund Aabenhus	7 Dec 2010	Current

The CEOs' other companies

Leon Roy Egelund Aabenhus – 1 other companies

EAST.DK ApS Active

Address history (3 moves)

22 Nov 2022	Grønningen 26, 8700 Horsens
30 Jul 2021	Ellemarksvej 31, 8000 Aarhus C
20 Jun 2014	Fynsgade 30, 1. tv, 8000 Aarhus C
7 Dec 2010	Østboulevarden 7B, 2., 8000 Aarhus C

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Questions and answers about S.M.A.R.T ApS

Has S.M.A.R.T ApS gone bankrupt?

No, S.M.A.R.T ApS is not registered as bankrupt in the CVR register. Its status is: active.

What is the bankruptcy risk of S.M.A.R.T ApS?

Our model estimates a bankruptcy risk of 0.2% over the next 12 months (low risk), which is 0.2 times the average for Danish companies.

Who is the CEO of S.M.A.R.T ApS?

Leon Roy Egelund Aabenhus is the CEO of S.M.A.R.T ApS.

Who is the auditor of S.M.A.R.T ApS?

S.M.A.R.T ApS most recently used EY Godkendt Revisionspartnerselskab.

When was S.M.A.R.T ApS founded?

S.M.A.R.T ApS was founded on 7 December 2010.

What is the equity of S.M.A.R.T ApS?

Equity was DKK 923k according to the annual report for the period ending 31 December 2025.

Source: the CVR register and annual reports published by the Danish Business Authority. The information is updated continuously.