ADVOKAT JAN HAMMERSENG AS: årsregnskap 2024 vs 2023
Grew 26% on revenue, slipped into loss
approved 2025-04-30; registry 2025-05-06; journal 2025 406824
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ADVOKAT JAN HAMMERSENG AS. Revenue 481.7k NOK → 607.6k NOK (+26.1%). Net result +3.17m NOK → -47.7k NOK. Equity -45.0k NOK → -92.7k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for ADVOKAT JAN HAMMERSENG AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 481.7k NOK to 607.6k NOK (+26.1% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +166.2k NOK → -48.7k NOK (op. margin 34.5% → -8.0%). Calculated
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↓
Fell into a net loss
Net result flipped from 3.17m NOK profit to a loss of 47.7k NOK. Calculated
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↓
Equity eroded
Book equity -45.0k NOK → -92.7k NOK (equity ratio -10.2% → -19.4%). Calculated
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↓
Cash fell
Bank deposits 254.0k NOK → 186.7k NOK (-26.5% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -19.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 145.2k NOK → 294.7k NOK (30% → 49% of revenue). Calculated