ADVOKATFIRMAET JARNANG AS: årsregnskap 2025 vs 2024
Shrank 19% on revenue, stronger earnings
approved 2026-04-27; registry 2026-05-02; journal 2026 408830
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ADVOKATFIRMAET JARNANG AS. Revenue 3.46m NOK → 2.81m NOK (-18.8%). Net result +130.7k NOK → +337.8k NOK. Equity 779.1k NOK → 36.9k NOK.
On the constructive side: operating result improved; net result improved; cash rose. Pressures included: revenue fell; equity eroded.
Also worth watching: thin equity buffer; cogs fell; book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET JARNANG AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +148.5k NOK → +248.8k NOK (op. margin 4.3% → 8.9%). Calculated
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Net result improved
Net result +130.7k NOK → +337.8k NOK (net margin 3.8% → 12.0%). Calculated
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Cash rose
Bank deposits 216.7k NOK → 232.6k NOK (+7.4% YoY). Calculated
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Payroll decreased
Salary cost 2.85m NOK → 2.19m NOK (82% → 78% of revenue). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 3.46m NOK to 2.81m NOK (-18.8% YoY). Calculated
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Equity eroded
Book equity 779.1k NOK → 36.9k NOK (equity ratio 44.2% → 2.1%). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 2.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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COGS fell
COGS / varekostnad 103.0k NOK → 23.8k NOK (-76.9% YoY). Calculated
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Book investments changed
Investment / intangible book value 234.6k NOK → 378.3k NOK. Reported fact