ACTIF SPORTELL AS: årsregnskap 2024 vs 2023
Shrank 76% on revenue, returned to profit
approved 2025-05-28; registry 2025-06-04; journal 2025 516259
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ACTIF SPORTELL AS. Revenue 674.7k NOK → 160.6k NOK (-76.2%). Net result -358.1k NOK → +143.3k NOK. Equity -328.1k NOK → -184.8k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
-
↑
Operating result improved
Operating result -358.4k NOK → +141.4k NOK (op. margin -53.1% → 88.1%). Calculated
-
↑
Turned profitable
Net result flipped from a loss of 358.1k NOK to a profit of 143.3k NOK. Calculated
-
↑
Equity strengthened
Book equity -328.1k NOK → -184.8k NOK (equity ratio -114.7% → -27.6%). Calculated
-
↑
Payroll decreased
Salary cost 2.43m NOK → 2 NOK (360% → 0% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 674.7k NOK to 160.6k NOK (-76.2% YoY). Calculated
-
↓
Cash fell
Bank deposits 234.5k NOK → 191.8k NOK (-18.2% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 2.51× → 0.64× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
COGS moved
COGS / varekostnad 256.7k NOK → 620.1k NOK (+141.6% YoY). Calculated