ADVOKAT KOLBJØRN LIUM AS: årsregnskap 2025 vs 2024
Shrank 9% on revenue, stronger earnings
approved 2026-02-13; registry 2026-02-16; journal 2026 310255
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ADVOKAT KOLBJØRN LIUM AS. Revenue 3.48m NOK → 3.18m NOK (-8.6%). Net result +317.9k NOK → +1.03m NOK. Equity 3.26m NOK → 4.29m NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; payroll up without matching revenue.
Also worth watching: cogs fell. All figures are taken from the published annual accounts for ADVOKAT KOLBJØRN LIUM AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +579.1k NOK → +1.14m NOK (op. margin 16.6% → 36.0%). Calculated
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Net result improved
Net result +317.9k NOK → +1.03m NOK (net margin 9.1% → 32.3%). Calculated
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Equity strengthened
Book equity 3.26m NOK → 4.29m NOK (equity ratio 78.3% → 84.1%). Calculated
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Cash rose
Bank deposits 3.55m NOK → 4.87m NOK (+37.3% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.48m NOK to 3.18m NOK (-8.6% YoY). Calculated
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↓
Payroll up without matching revenue
Salary cost 1.23m NOK → 1.32m NOK (35% → 42% of revenue). Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 85.9k NOK → 70.4k NOK (-18.1% YoY). Calculated