ACERTAR AS: årsregnskap 2024 vs 2023
Returned to profit, cash halved-plus
approved 2025-06-30; registry 2025-07-30; journal 2025 715139
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ACERTAR AS. Net result -889.5k NOK → +8.40m NOK. Equity 3.13m NOK → 2.25m NOK.
On the constructive side: operating result improved; turned profitable; current ratio back above 1×. Pressures included: equity eroded; cash fell.
Also worth watching: thin equity buffer; paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for ACERTAR AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -17.0k NOK → -10.7k NOK. Calculated
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↑
Turned profitable
Net result flipped from a loss of 889.5k NOK to a profit of 8.40m NOK. Calculated
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↑
Current ratio back above 1×
Current ratio 0.75× → 1.01×. Calculated
What deteriorated
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↓
Equity eroded
Book equity 3.13m NOK → 2.25m NOK (equity ratio 14.8% → 6.6%). Calculated
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↓
Cash fell
Bank deposits 558.0k NOK → 75.2k NOK (-86.5% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 6.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 243.5k NOK → 9 317 NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Book investments changed
Investment / intangible book value 20.26m NOK → 24.11m NOK. Reported fact