Org.nr 995 366 479 2022 → 2023 Year-over-year analysis

ABERIA AS: årsregnskap 2023 vs 2022

Shrank 83% on revenue, stronger earnings

approved 2024-08-08; registry 2024-12-09; journal 2024 758182

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 2023 with 2022 for ABERIA AS. Revenue 2.88m NOK → 500.3k NOK (-82.6%). Net result +11.65m NOK → +45.65m NOK. Equity 11.10bn NOK → 12 NOK.

On the constructive side: operating result improved; net result improved. Pressures included: revenue fell; equity eroded; payroll up without matching revenue.

Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ABERIA AS.

Scorecard

Revenue
2.88m NOK 500.3k NOK
-82.6%
Operating result
-9.74m NOK -6.75m NOK
+30.7%
Net result
+11.65m NOK +45.65m NOK
+291.8%
Equity
11.10bn NOK 12 NOK
-100.0%
Cash
n/m 7 245 NOK
—
Total assets
303.77m NOK 387.55m NOK
+27.6%

What improved

  • ↑

    Operating result improved

    Operating result -9.74m NOK → -6.75m NOK (op. margin -338.6% → -1350.2%). Calculated

  • ↑

    Net result improved

    Net result +11.65m NOK → +45.65m NOK (net margin 405.1% → 9125.9%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 2.88m NOK to 500.3k NOK (-82.6% YoY). Calculated

  • ↓

    Equity eroded

    Book equity 11.10bn NOK → 12 NOK (equity ratio 3655.6% → 0.0%). Calculated

  • ↓

    Payroll up without matching revenue

    Salary cost 3.86m NOK → 5.68m NOK (134% → 1136% of revenue). Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is 0.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation

  • ·

    Book investments changed

    Investment / intangible book value 300.3k NOK → 300 NOK. Reported fact