3ELEMENT AS: årsregnskap 2025 vs 2024
Shrank 47% on revenue, stronger earnings
approved 2026-04-23; registry 2026-05-27; journal 2026 477251
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for 3ELEMENT AS. Revenue 839.6k NOK → 445.4k NOK (-46.9%). Net result -271.6k NOK → -189.5k NOK. Equity -1.06m NOK → -1.25m NOK.
On the constructive side: operating result improved; net result improved; current ratio back above 1×. Pressures included: revenue fell; equity eroded; cash fell.
Also worth watching: thin equity buffer; headcount (årsverk) changed. All figures are taken from the published annual accounts for 3ELEMENT AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -112.7k NOK → -20.1k NOK (op. margin -13.4% → -4.5%). Calculated
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Net result improved
Net result -271.6k NOK → -189.5k NOK (net margin -32.3% → -42.5%). Calculated
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Current ratio back above 1×
Current ratio 0.30× → 1.95×. Calculated
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Payroll decreased
Salary cost 1.61m NOK → 1.05m NOK (192% → 235% of revenue). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 839.6k NOK to 445.4k NOK (-46.9% YoY). Calculated
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Equity eroded
Book equity -1.06m NOK → -1.25m NOK (equity ratio -48.1% → -60.2%). Calculated
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Cash fell
Bank deposits 81.8k NOK → 55.1k NOK (-32.6% YoY). Calculated
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COGS moved
COGS / varekostnad 12.0k NOK → 66.5k NOK (+454.1% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is -60.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Headcount (årsverk) changed
Reported FTEs 1 → 2. Reported fact