AC VARMEPUMPER AS: årsregnskap 2024 vs 2023
Shrank 14% on revenue, returned to profit
approved 2025-05-16; registry 2025-05-26; journal 2025 470236
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for AC VARMEPUMPER AS. Revenue 4.79m NOK → 4.14m NOK (-13.6%). Net result -698.6k NOK → +3.33m NOK. Equity -306.4k NOK → 26.2k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; cash fell.
Also worth watching: cogs fell; book investments changed; headcount (årsverk) changed. All figures are taken from the published annual accounts for AC VARMEPUMPER AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -602.8k NOK → +330.9k NOK (op. margin -12.6% → 8.0%). Calculated
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Turned profitable
Net result flipped from a loss of 698.6k NOK to a profit of 3.33m NOK. Calculated
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Equity strengthened
Book equity -306.4k NOK → 26.2k NOK (equity ratio -43.3% → 4.8%). Calculated
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Current ratio back above 1×
Current ratio 0.81× → 1.15×. Calculated
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Payroll decreased
Salary cost 2.19m NOK → 1.31m NOK (46% → 32% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 4.79m NOK to 4.14m NOK (-13.6% YoY). Calculated
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↓
Cash fell
Bank deposits 303.5k NOK → 254.5k NOK (-16.1% YoY). Calculated
Things to notice
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COGS fell
COGS / varekostnad 2.30m NOK → 1.67m NOK (-27.5% YoY). Calculated
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Book investments changed
Investment / intangible book value 55.4k NOK → 31.7k NOK. Reported fact
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Headcount (årsverk) changed
Reported FTEs 3 → 2. Reported fact