ABACUS REGNSKAPSKONTOR AS: årsregnskap 2024 vs 2023
Shrank 12% on revenue, stronger earnings
approved 2025-07-03; registry 2025-07-09; journal 2025 651259
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ABACUS REGNSKAPSKONTOR AS. Revenue 2.49m NOK → 2.20m NOK (-11.8%). Net result +86.4k NOK → +4.26m NOK. Equity 681.7k NOK → 946.5k NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +108.0k NOK → +331.4k NOK (op. margin 4.3% → 15.1%). Calculated
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Net result improved
Net result +86.4k NOK → +4.26m NOK (net margin 3.5% → 194.0%). Calculated
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Equity strengthened
Book equity 681.7k NOK → 946.5k NOK (equity ratio 67.6% → 68.2%). Calculated
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Payroll decreased
Salary cost 1.25m NOK → 1.21m NOK (50% → 55% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.49m NOK to 2.20m NOK (-11.8% YoY). Calculated
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Cash fell
Bank deposits 412.9k NOK → 211.8k NOK (-48.7% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 3.02× → 0.91× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated