A&B PLAN AS: årsregnskap 2025 vs 2024
Shrank 16% on revenue, slipped into loss
approved 2026-04-13; registry 2026-05-04; journal 2026 414314
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for A&B PLAN AS. Revenue 788.9k NOK → 658.8k NOK (-16.5%). Net result +45.1k NOK → -971 NOK. Equity 20.1k NOK → 14.1k NOK.
On the constructive side: cash rose; current ratio back above 1×. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; headcount (årsverk) changed. All figures are taken from the published annual accounts for A&B PLAN AS.
At a glance
Scorecard
What improved
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↑
Cash rose
Bank deposits 101.2k NOK → 247.0k NOK (+144.1% YoY). Calculated
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↑
Current ratio back above 1×
Current ratio 0.98× → 1.02×. Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 788.9k NOK to 658.8k NOK (-16.5% YoY). Calculated
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↓
Operating result weakened
Operating result +41.9k NOK → +2 986 NOK (op. margin 5.3% → 0.5%). Calculated
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↓
Fell into a net loss
Net result flipped from 45.1k NOK profit to a loss of 971 NOK. Calculated
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↓
Equity eroded
Book equity 20.1k NOK → 14.1k NOK (equity ratio 14.8% → 2.2%). Calculated
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↓
Payroll up without matching revenue
Salary cost 2.30m NOK → 4.59m NOK (292% → 697% of revenue). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 2.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Headcount (årsverk) changed
Reported FTEs 1 → 1.2. Reported fact