ADVOKATFIRMAET PUNKTUM AS: årsregnskap 2024 vs 2023
Grew 82% on revenue, slipped into loss
approved 2025-04-30; registry 2025-05-06; journal 2025 407480
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ADVOKATFIRMAET PUNKTUM AS. Revenue 2.45m NOK → 4.46m NOK (+81.8%). Net result +33.2k NOK → -622.1k NOK. Equity 5.61m NOK → -13.9k NOK.
On the constructive side: revenue rose; cash 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 ADVOKATFIRMAET PUNKTUM AS.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 2.45m NOK to 4.46m NOK (+81.8% YoY). Calculated
-
↑
Cash rose
Bank deposits 397.2k NOK → 924.1k NOK (+132.6% YoY). Calculated
What deteriorated
-
↓
Operating result weakened
Operating result +45.4k NOK → -624.9k NOK (op. margin 1.9% → -14.0%). Calculated
-
↓
Fell into a net loss
Net result flipped from 33.2k NOK profit to a loss of 622.1k NOK. Calculated
-
↓
Equity eroded
Book equity 5.61m NOK → -13.9k NOK (equity ratio 516.3% → -0.9%). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -0.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Payroll increased
Salary cost 1.86m NOK → 4.31m NOK (76% → 97% of revenue). Calculated