A&A CHEFS CATERING AS: årsregnskap 2024 vs 2023
Grew 266% on revenue, weaker earnings
approved 2025-06-01; registry 2025-06-24; journal 2025 564845
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for A&A CHEFS CATERING AS. Revenue 135.2k NOK → 495.4k NOK (+266.3%). Net result -42.7k NOK → -80.8k NOK. Equity 22.4k NOK → -11.6k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; payroll increased. All figures are taken from the published annual accounts for A&A CHEFS CATERING AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 135.2k NOK to 495.4k NOK (+266.3% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result -54.8k NOK → -104.2k NOK (op. margin -40.5% → -21.0%). Calculated
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↓
Net result weakened
Net result -42.7k NOK → -80.8k NOK (net margin -31.5% → -16.3%). Calculated
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↓
Equity eroded
Book equity 22.4k NOK → -11.6k NOK (equity ratio 14.3% → -5.1%). Calculated
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↓
Cash fell
Bank deposits 54.0k NOK → 50.5k NOK (-6.5% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.04× → 0.69× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -5.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 65.1k NOK → 30.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Payroll increased
Salary cost 72.7k NOK → 2.21m NOK (54% → 447% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 45.8k NOK → 157.6k NOK (+243.9% YoY). Calculated