4L UTVIKLING AS: årsregnskap 2025 vs 2024
Shrank 82% on revenue, returned to profit
approved 2026-05-22; registry 2026-05-27; journal 2026 474087
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for 4L UTVIKLING AS. Revenue 323.8k NOK → 56.8k NOK (-82.5%). Net result -23.3k NOK → +348.1k NOK. Equity 314.8k NOK → 662.9k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.
Also worth watching: headcount (årsverk) changed. All figures are taken from the published annual accounts for 4L UTVIKLING AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -129.3k NOK → +407.4k NOK (op. margin -39.9% → 717.6%). Calculated
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Turned profitable
Net result flipped from a loss of 23.3k NOK to a profit of 348.1k NOK. Calculated
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Equity strengthened
Book equity 314.8k NOK → 662.9k NOK (equity ratio 55.0% → 773.4%). Calculated
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Cash rose
Bank deposits 115.6k NOK → 456.0k NOK (+294.5% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 323.8k NOK to 56.8k NOK (-82.5% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.22× → 0.20× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 10.2k NOK → 1.52m NOK (3% → 2672% of revenue). Calculated
Things to notice
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·
Headcount (årsverk) changed
Reported FTEs 0 → 1. Reported fact