Comprehension ApS

CVR 40391916 · Private limited company (ApS) · Active · Low risk

Comprehension ApS is a Private limited company (ApS), founded on , based in København K. The company is registered in the industry ikke-finansielle holdingselskaber. Our model estimates a bankruptcy risk of 0.2% over the next 12 months, which is 0.1 times the average for Danish companies. 7 annual reports have been published, of which 5 more than six months after the end of the financial year. The latest annual report (31 Mar 2026) shows equity of DKK 1.1m and a net result of DKK 21k. CEO: Cristian Bercu.

Bankruptcy risk for Comprehension ApS

0.2%
probability of bankruptcy within 12 months
Low risk

0.1 × the average (1.41%) · higher risk than 44% of active Danish companies

Lowest riskHighest risk

Increases the risk

Share of late annual reports50%–75% · bankruptcy rate 18.4%2.1×
Number of auditors (historical)0 · bankruptcy rate 12.5%1.4×
RegionHovedstaden · bankruptcy rate 11.6%1.3×
Audit opted outYes · bankruptcy rate 10.4%1.2×
Auditor registered in CVRNo · bankruptcy rate 10.4%1.2×

Reduces the risk

Equity vs. share capital5+× · bankruptcy rate 2.5%0.28×
Equity ratio60%+ · bankruptcy rate 3.3%0.38×
Time since new CEO5+ yrs · bankruptcy rate 3.8%0.43×
Negative equityNo · bankruptcy rate 5.1%0.58×
Loss for the yearNo · bankruptcy rate 5.3%0.60×
Auditor's statementCompilation · bankruptcy rate 5.6%0.64×
Reporting classReporting class B · bankruptcy rate 5.7%0.65×
Return on assets0%–5% · bankruptcy rate 5.8%0.66×

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
40391916
Status
Active
Company type
Private limited company (ApS)
Founded
(7 years)
Address
Åbenrå 33
1124 København K
Municipality
København
Industry
Ikke-finansielle holdingselskaber (642120)
Bankruptcies in the industry: Ikke-finansielle holdingselskaber
Share capital
DKK 40k
Auditor
Grant Thornton, Godkendt Revisionspartnerselskab
Audit opted out
Yes

Warning signs

Annual reports filed late4 of 7
Missing annual reportNo
Negative equityNo
Equity ratio98.0%
Current ratio0%
Moves (last 2 years)0
CEO changes in total0
CEO's previous bankruptcies0
Other companies at the address11
Going-concern uncertaintyNo

Financials and key figures

Financial year202620252024
Gross profitDKK -4,000DKK -4,000DKK -4,000
Net profitDKK 21kDKK -32kDKK 211k
EquityDKK 1.1mDKK 1.1mDKK 1.1m
Total assetsDKK 1.1mDKK 1.1mDKK 1.1m
Cash–DKK 0–
Short-term debtDKK 8,000DKK 4,000–
Avg. employees0––

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

Filed annual reports

Reporting periodPublishedDays after period end
1 Apr 2025 – 31 Mar 2026154
1 Apr 2024 – 31 Mar 2025191 Late
1 Apr 2023 – 31 Mar 2024194 Late
1 Apr 2022 – 31 Mar 2023184 Late
1 Apr 2021 – 31 Mar 2022193 Late
1 Apr 2020 – 31 Mar 2021180
26 Mar 2019 – 31 Mar 2020261 Late

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

RoleNameFromTo
CEOCristian BercuCurrent
Owner (100%)Cristian BercuCurrent
FounderCristian BercuCurrent

The CEOs' other companies

Cristian Bercu – 1 other companies

Address history (1 moves)

Åbenrå 33, 1124 København K
Edvard Falcks Gade 1, 1569 København V

Former names

Comprehension ApS – now
Comprehension IVS –

Other companies at the same address

Similar companies in København

Questions and answers about Comprehension ApS

Has Comprehension ApS gone bankrupt?

No, Comprehension ApS is not registered as bankrupt in the CVR register. Its status is: active.

What is the bankruptcy risk of Comprehension ApS?

Our model estimates a bankruptcy risk of 0.2% over the next 12 months (low risk), which is 0.1 times the average for Danish companies.

Who is the CEO of Comprehension ApS?

Cristian Bercu is the CEO of Comprehension ApS.

Who is the auditor of Comprehension ApS?

Comprehension ApS most recently used Grant Thornton, Godkendt Revisionspartnerselskab.

When was Comprehension ApS founded?

Comprehension ApS was founded on 26 March 2019.

What is the equity of Comprehension ApS?

Equity was DKK 1.1m according to the annual report for the period ending 31 March 2026.

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