3B AGRO AS: årsregnskap 2024 vs 2023
Slipped into loss, cash halved-plus
approved 2025-07-28; registry 2025-08-06; journal 2025 741070
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for 3B AGRO AS. Revenue 20.02m NOK → 20.82m NOK (+4.0%). Net result +216.7k NOK → -2.09m NOK. Equity 2.42m NOK → 330.9k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs moved. All figures are taken from the published annual accounts for 3B AGRO AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 20.02m NOK to 20.82m NOK (+4.0% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +511.5k NOK → -1.96m NOK (op. margin 2.6% → -9.4%). Calculated
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↓
Fell into a net loss
Net result flipped from 216.7k NOK profit to a loss of 2.09m NOK. Calculated
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↓
Equity eroded
Book equity 2.42m NOK → 330.9k NOK (equity ratio 20.8% → 3.3%). Calculated
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↓
Cash fell
Bank deposits 163.1k NOK → 53.9k NOK (-66.9% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 3.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 3.26m NOK → 3.51m NOK (16% → 17% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 11.69m NOK → 14.80m NOK (+26.7% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 44.3k NOK → 132.7k NOK. Reported fact
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·
Headcount (årsverk) changed
Reported FTEs 5 → 4. Reported fact