ABC BYGGKONTROLL AS: årsregnskap 2014 vs 2013
Slipped into loss
approved 2015-05-13; registry 2015-06-29; journal 2015 530749
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for ABC BYGGKONTROLL AS. Revenue 0 NOK → 365.4k NOK. Net result +34.9k NOK → -17.3k NOK. Equity 14.5k NOK → -2 790 NOK.
On the constructive side: revenue rose; operating result improved; cash rose. Pressures included: fell into a net loss; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABC BYGGKONTROLL AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 0 NOK to 365.4k NOK. Calculated
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↑
Operating result improved
Operating result -46.2k NOK → -23.7k NOK. Calculated
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↑
Cash rose
Bank deposits 12.6k NOK → 53.7k NOK (+325.2% YoY). Calculated
What deteriorated
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↓
Fell into a net loss
Net result flipped from 34.9k NOK profit to a loss of 17.3k NOK. Calculated
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↓
Equity eroded
Book equity 14.5k NOK → -2 790 NOK (equity ratio 56.9% → -3.6%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.15× → 0.72× — 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 -3.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation