ABEL INSTITUTTET AS: årsregnskap 2025 vs 2024
Shrank 97% on revenue, returned to profit
approved 2026-06-29; registry 2026-07-13; journal 2026 672051
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ABEL INSTITUTTET AS. Revenue 555.1k NOK → 18.2k NOK (-96.7%). Net result -184.8k NOK → +5.62m NOK. Equity 103.8k NOK → 251.3k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; payroll up without matching revenue.
Also worth watching: thin equity buffer; cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for ABEL INSTITUTTET AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -236.9k NOK → +244.4k NOK (op. margin -42.7% → 1341.5%). Calculated
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Turned profitable
Net result flipped from a loss of 184.8k NOK to a profit of 5.62m NOK. Calculated
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Equity strengthened
Book equity 103.8k NOK → 251.3k NOK (equity ratio 28.8% → 2.4%). Calculated
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Cash rose
Bank deposits 123.9k NOK → 381.7k NOK (+208.1% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 555.1k NOK to 18.2k NOK (-96.7% YoY). Calculated
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Payroll up without matching revenue
Salary cost 1.62m NOK → 6.30m NOK (291% → 34606% of revenue). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 2.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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COGS fell
COGS / varekostnad 98.1k NOK → 11.1k NOK (-88.7% YoY). Calculated
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Headcount (årsverk) changed
Reported FTEs 4 → 7. Reported fact