ABT BYGG AS: årsregnskap 2023 vs 2022
Shrank 29% on revenue
approved 2024-07-31; registry 2024-08-03; journal 2024 705901
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ABT BYGG AS. Revenue 36.91m NOK → 26.05m NOK (-29.4%). Net result -2.08m NOK → -1.99m NOK. Equity -155.9k NOK → -2.15m NOK.
On the constructive side: operating result improved; cash rose. Pressures included: revenue fell; equity eroded; payroll up without matching revenue.
Also worth watching: thin equity buffer; cogs fell; book investments changed. All figures are taken from the published annual accounts for ABT BYGG AS.
At a glance
Scorecard
What improved
-
↑
Operating result improved
Operating result -2.00m NOK → -539.9k NOK (op. margin -5.4% → -2.1%). Calculated
-
↑
Cash rose
Bank deposits 973.4k NOK → 1.04m NOK (+6.4% YoY). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 36.91m NOK to 26.05m NOK (-29.4% YoY). Calculated
-
↓
Equity eroded
Book equity -155.9k NOK → -2.15m NOK. Calculated
-
↓
Payroll up without matching revenue
Salary cost 10.94m NOK → 13.20m NOK (30% → 51% of revenue). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -20.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS fell
COGS / varekostnad 24.98m NOK → 9.22m NOK (-63.1% YoY). Calculated
-
·
Book investments changed
Investment / intangible book value 1.87m NOK → 1.39m NOK. Reported fact
-
·
Headcount (årsverk) changed
Reported FTEs 0 → 18. Reported fact