AB OSEN AS: årsregnskap 2024 vs 2023
Shrank 15% on revenue, stronger earnings
approved 2025-05-18; registry 2025-05-20; journal 2025 447210
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for AB OSEN AS. Revenue 6.89m NOK → 5.86m NOK (-14.9%). Net result -308.1k NOK → -157.0k NOK. Equity 153.1k NOK → -3 807 NOK.
On the constructive side: operating result improved; net result improved; cash rose. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for AB OSEN AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -191.7k NOK → -155.5k NOK (op. margin -2.8% → -2.7%). Calculated
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Net result improved
Net result -308.1k NOK → -157.0k NOK (net margin -4.5% → -2.7%). Calculated
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Cash rose
Bank deposits 217.3k NOK → 317.5k NOK (+46.1% YoY). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 6.89m NOK to 5.86m NOK (-14.9% YoY). Calculated
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Equity eroded
Book equity 153.1k NOK → -3 807 NOK (equity ratio 5.8% → -0.2%). Calculated
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Current ratio dropped below 1×
Current ratio 1.11× → 0.81× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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COGS moved
COGS / varekostnad 58.2k NOK → 794.8k NOK (+1266.3% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is -0.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation