ABC CLAUSEN AS: årsregnskap 2025 vs 2024
Returned to profit, cash halved-plus
approved 2026-06-30; registry 2026-07-23; journal 2026 624673
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ABC CLAUSEN AS. Revenue 7.63m NOK → 7.36m NOK (-3.5%). Net result -317.2k NOK → +271.1k NOK. Equity 744.9k NOK → 16.0k NOK.
On the constructive side: operating result improved; turned profitable; payroll decreased. Pressures included: revenue fell; equity eroded; cash fell.
Also worth watching: thin equity buffer; cogs fell. All figures are taken from the published annual accounts for ABC CLAUSEN AS.
At a glance
Scorecard
What improved
-
↑
Operating result improved
Operating result -307.8k NOK → +279.8k NOK (op. margin -4.0% → 3.8%). Calculated
-
↑
Turned profitable
Net result flipped from a loss of 317.2k NOK to a profit of 271.1k NOK. Calculated
-
↑
Payroll decreased
Salary cost 1.85m NOK → 1.38m NOK (24% → 19% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 7.63m NOK to 7.36m NOK (-3.5% YoY). Calculated
-
↓
Equity eroded
Book equity 744.9k NOK → 16.0k NOK (equity ratio 42.1% → 0.9%). Calculated
-
↓
Cash fell
Bank deposits 761.0k NOK → 120.8k NOK (-84.1% YoY). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 0.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS fell
COGS / varekostnad 4.98m NOK → 4.60m NOK (-7.6% YoY). Calculated