ADVOKAT JAN HAMMERSENG AS: årsregnskap 2025 vs 2024
Shrank 39% on revenue, weaker earnings
approved 2026-04-29; registry 2026-05-02; journal 2026 411952
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ADVOKAT JAN HAMMERSENG AS. Revenue 607.6k NOK → 371.1k NOK (-38.9%). Net result -47.7k NOK → -143.0k NOK. Equity -92.7k NOK → -235.7k NOK.
On the constructive side: cash rose. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ADVOKAT JAN HAMMERSENG AS.
At a glance
Scorecard
What improved
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↑
Cash rose
Bank deposits 186.7k NOK → 205.4k NOK (+10.0% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 607.6k NOK to 371.1k NOK (-38.9% YoY). Calculated
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↓
Operating result weakened
Operating result -48.7k NOK → -145.2k NOK (op. margin -8.0% → -39.1%). Calculated
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↓
Net result weakened
Net result -47.7k NOK → -143.0k NOK (net margin -7.8% → -38.5%). Calculated
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↓
Equity eroded
Book equity -92.7k NOK → -235.7k NOK (equity ratio -19.4% → -111.5%). Calculated
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↓
Payroll up without matching revenue
Salary cost 294.7k NOK → 400.4k NOK (49% → 108% of revenue). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -111.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation