A.B TJENESTER AS: årsregnskap 2024 vs 2023
Shrank 100% on revenue, fresh owner capital
approved 2025-02-18; registry 2025-02-24; journal 2025 314378
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for A.B TJENESTER AS. Revenue 928.8k NOK → 949 NOK (-99.9%). Net result +181.2k NOK → +214.6k NOK. Equity 859.8k NOK → 74.4k NOK.
On the constructive side: operating result improved; net result improved; cash rose. Pressures included: revenue fell; equity eroded; payroll up without matching revenue.
Also worth watching: thin equity buffer; cogs fell; book investments changed. All figures are taken from the published annual accounts for A.B TJENESTER AS.
At a glance
Scorecard
What improved
-
↑
Operating result improved
Operating result +340.3k NOK → +387.8k NOK (op. margin 36.6% → 40864.8%). Calculated
-
↑
Net result improved
Net result +181.2k NOK → +214.6k NOK (net margin 19.5% → 22612.2%). Calculated
-
↑
Cash rose
Bank deposits 67.5k NOK → 89.5k NOK (+32.8% YoY). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 928.8k NOK to 949 NOK (-99.9% YoY). Calculated
-
↓
Equity eroded
Book equity 859.8k NOK → 74.4k NOK (equity ratio 33.9% → 3.0%). Calculated
-
↓
Payroll up without matching revenue
Salary cost -5 350 NOK → 71.8k NOK (-1% → 7570% of revenue). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 3.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS fell
COGS / varekostnad 73.4k NOK → 33.6k NOK (-54.2% YoY). Calculated
-
·
Book investments changed
Investment / intangible book value 500.5k NOK → 500 NOK. Reported fact
-
·
Headcount (årsverk) changed
Reported FTEs 0 → 0.5. Reported fact