ACO UNDERVISNING AS: årsregnskap 2024 vs 2023
Shrank 10% on revenue, stronger earnings
approved 2025-06-12; registry 2025-06-16; journal 2025 538501
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ACO UNDERVISNING AS. Revenue 226.7k NOK → 203.3k NOK (-10.3%). Net result -71.0k NOK → -17.0k NOK. Equity -130.7k NOK → -147.6k NOK.
On the constructive side: operating result improved; net result improved; payroll decreased. Pressures included: revenue fell; equity eroded; cash fell.
Also worth watching: thin equity buffer; headcount (årsverk) changed. All figures are taken from the published annual accounts for ACO UNDERVISNING AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -71.0k NOK → -17.3k NOK (op. margin -31.3% → -8.5%). Calculated
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↑
Net result improved
Net result -71.0k NOK → -17.0k NOK (net margin -31.3% → -8.3%). Calculated
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↑
Payroll decreased
Salary cost 164.3k NOK → 119.0k NOK (72% → 59% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 226.7k NOK to 203.3k NOK (-10.3% YoY). Calculated
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↓
Equity eroded
Book equity -130.7k NOK → -147.6k NOK (equity ratio -536.3% → -1030.4%). Calculated
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↓
Cash fell
Bank deposits 23.1k NOK → 14.3k NOK (-38.0% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -1030.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Headcount (årsverk) changed
Reported FTEs 2 → 1. Reported fact