ADVOKAT SIRI ØVSTEBØ AS: årsregnskap 2025 vs 2024
Shrank 77% on revenue, returned to profit
approved 2026-04-27; registry 2026-04-29; journal 2026 405661
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ADVOKAT SIRI ØVSTEBØ AS. Revenue 931.7k NOK → 217.0k NOK (-76.7%). Net result -2 685 NOK → +11.2k NOK. Equity 66.0k NOK → 77.2k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; payroll up without matching revenue; cogs moved.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +17.9k NOK → +23.1k NOK (op. margin 1.9% → 10.6%). Calculated
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Turned profitable
Net result flipped from a loss of 2 685 NOK to a profit of 11.2k NOK. Calculated
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Equity strengthened
Book equity 66.0k NOK → 77.2k NOK (equity ratio 21.2% → 19.2%). Calculated
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Cash rose
Bank deposits 13.1k NOK → 38.0k NOK (+189.2% YoY). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 931.7k NOK to 217.0k NOK (-76.7% YoY). Calculated
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Payroll up without matching revenue
Salary cost 492.9k NOK → 813.8k NOK (53% → 375% of revenue). Calculated
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COGS moved
COGS / varekostnad 2 832 NOK → 13.3k NOK (+368.5% YoY). Calculated