ACTIVA KOMPETANSE AS: årsregnskap 2024 vs 2023
Stronger earnings
approved 2025-02-27; registry 2025-03-03; journal 2025 320952
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ACTIVA KOMPETANSE AS. Revenue 1.65m NOK → 1.62m NOK (-1.8%). Net result +244.4k NOK → +350.2k NOK. Equity 462.3k NOK → 812.6k NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; payroll up without matching revenue; cogs moved.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ACTIVA KOMPETANSE AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +314.1k NOK → +447.3k NOK (op. margin 19.0% → 27.6%). Calculated
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Net result improved
Net result +244.4k NOK → +350.2k NOK (net margin 14.8% → 21.6%). Calculated
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Equity strengthened
Book equity 462.3k NOK → 812.6k NOK (equity ratio 55.0% → 842.6%). Calculated
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Cash rose
Bank deposits 198.8k NOK → 367.2k NOK (+84.7% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 1.65m NOK to 1.62m NOK (-1.8% YoY). Calculated
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Payroll up without matching revenue
Salary cost 1.04m NOK → 2.88m NOK (63% → 178% of revenue). Calculated
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COGS moved
COGS / varekostnad 35.6k NOK → 46.5k NOK (+30.5% YoY). Calculated
Things to notice
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Book investments changed
Investment / intangible book value 0 NOK → 500.0k NOK. Reported fact