A. BÅTSERVICE AS: årsregnskap 2024 vs 2023
Shrank 7% on revenue, returned to profit
approved 2025-05-06; registry 2025-05-15; journal 2025 435896
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for A. BÅTSERVICE AS. Revenue 2.28m NOK → 2.11m NOK (-7.4%). Net result -20.3k NOK → +1 260 NOK. Equity 324.7k NOK → 325.9k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; cash fell; payroll up without matching revenue.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for A. BÅTSERVICE AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -3 438 NOK → +71 NOK (op. margin -0.2% → 0.0%). Calculated
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Turned profitable
Net result flipped from a loss of 20.3k NOK to a profit of 1 260 NOK. Calculated
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↑
Equity strengthened
Book equity 324.7k NOK → 325.9k NOK (equity ratio 58.6% → 61.3%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.28m NOK to 2.11m NOK (-7.4% YoY). Calculated
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↓
Cash fell
Bank deposits 279.6k NOK → 175.8k NOK (-37.1% YoY). Calculated
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↓
Payroll up without matching revenue
Salary cost 2.58m NOK → 2.81m NOK (113% → 133% of revenue). Calculated
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↓
COGS moved
COGS / varekostnad 308.7k NOK → 342.5k NOK (+11.0% YoY). Calculated
Things to notice
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Book investments changed
Investment / intangible book value 56.7k NOK → 2 348 NOK. Reported fact