A3PRO AS: årsregnskap 2024 vs 2023
Shrank 38% on revenue, weaker earnings, cash halved-plus
approved 2025-05-28; registry 2025-06-02; journal 2025 492521
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for A3PRO AS. Revenue 528.2k NOK → 325.0k NOK (-38.5%). Net result +178.8k NOK → +45.9k NOK. Equity -66.0k NOK → -20.2k NOK.
On the constructive side: equity strengthened; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer; cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for A3PRO AS.
At a glance
Scorecard
What improved
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↑
Equity strengthened
Book equity -66.0k NOK → -20.2k NOK (equity ratio -84.3% → -172.2%). Calculated
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↑
Payroll decreased
Salary cost 67.9k NOK → 51.9k NOK (13% → 16% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 528.2k NOK to 325.0k NOK (-38.5% YoY). Calculated
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↓
Operating result weakened
Operating result +195.3k NOK → +78.8k NOK (op. margin 37.0% → 24.3%). Calculated
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↓
Net result weakened
Net result +178.8k NOK → +45.9k NOK (net margin 33.9% → 14.1%). Calculated
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↓
Cash fell
Bank deposits 11.1k NOK → -23.2k NOK (-309.1% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.16× → 0.08× — 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 -172.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS fell
COGS / varekostnad 101.5k NOK → 53.7k NOK (-47.1% YoY). Calculated
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·
Headcount (årsverk) changed
Reported FTEs 0 → 1. Reported fact