Org.nr 821 277 442 2022 → 2023 Year-over-year analysis

ABACUS REGNSKAP OG RÅDGIVNING AS: årsregnskap 2023 vs 2022

Slipped into loss

approved 2024-05-30; registry 2024-07-23; journal 2024 663021

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 2023 with 2022 for ABACUS REGNSKAP OG RÅDGIVNING AS. Revenue 797.1k NOK → 785.4k NOK (-1.5%). Net result +2 577 NOK → -3 854 NOK. Equity 12.3k NOK → 8 411 NOK.

On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.

Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABACUS REGNSKAP OG RÅDGIVNING AS.

Scorecard

Revenue
797.1k NOK 785.4k NOK
-1.5%
Operating result
+2 603 NOK -1 968 NOK
-175.6%
Net result
+2 577 NOK -3 854 NOK
-249.6%
Equity
12.3k NOK 8 411 NOK
-31.4%
Cash
15.0k NOK 17.1k NOK
+14.0%
Total assets
93.0k NOK 99.4k NOK
+7.0%

What improved

  • ↑

    Cash rose

    Bank deposits 15.0k NOK → 17.1k NOK (+14.0% YoY). Calculated

  • ↑

    Payroll decreased

    Salary cost 2.61m NOK → 2.61m NOK (328% → 332% of revenue). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 797.1k NOK to 785.4k NOK (-1.5% YoY). Calculated

  • ↓

    Operating result weakened

    Operating result +2 603 NOK → -1 968 NOK (op. margin 0.3% → -0.3%). Calculated

  • ↓

    Fell into a net loss

    Net result flipped from 2 577 NOK profit to a loss of 3 854 NOK. Calculated

  • ↓

    Equity eroded

    Book equity 12.3k NOK → 8 411 NOK (equity ratio 13.2% → 8.5%). Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is 8.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation