ABZ PERSONAL AS: årsregnskap 2023 vs 2022
Shrank 58% on revenue, slipped into loss, cash halved-plus
approved 2024-05-15; registry 2024-08-03; journal 2024 704552
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ABZ PERSONAL AS. Revenue 26.37m NOK → 11.20m NOK (-57.5%). Net result +312.6k NOK → -2.03m NOK. Equity 1.59m NOK → -438.6k NOK.
On the constructive side: payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; sharp cash drawdown; book investments changed. All figures are taken from the published annual accounts for ABZ PERSONAL AS.
At a glance
Scorecard
What improved
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↑
Payroll decreased
Salary cost 19.46m NOK → 9.52m NOK (74% → 85% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 26.37m NOK to 11.20m NOK (-57.5% YoY). Calculated
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↓
Operating result weakened
Operating result +376.6k NOK → -1.95m NOK (op. margin 1.4% → -17.4%). Calculated
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↓
Fell into a net loss
Net result flipped from 312.6k NOK profit to a loss of 2.03m NOK. Calculated
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↓
Equity eroded
Book equity 1.59m NOK → -438.6k NOK (equity ratio 24.0% → -15.9%). Calculated
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↓
Cash fell
Bank deposits 3.01m NOK → 1.02m NOK (-66.1% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -15.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Sharp cash drawdown
Cash fell by more than 60% YoY (3.01m NOK → 1.02m NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
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·
Book investments changed
Investment / intangible book value 251.5k NOK → 251 NOK. Reported fact
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·
Headcount (årsverk) changed
Reported FTEs 37 → 14. Reported fact