ADVOKATFIRMAET PUNKTUM AS: årsregnskap 2025 vs 2024
Shrank 44% on revenue, returned to profit, cash halved-plus
approved 2026-04-24; registry 2026-04-29; journal 2026 406644
Summary
What changed
Comparing Årsregnskap 2025 with 2024 for ADVOKATFIRMAET PUNKTUM AS. Revenue 4.46m NOK → 2.50m NOK (-43.9%). Net result -622.1k NOK → +670.0k NOK. Equity -13.9k NOK → 6.66m NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; cash fell.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET PUNKTUM AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -624.9k NOK → +681.7k NOK (op. margin -14.0% → 27.2%). Calculated
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Turned profitable
Net result flipped from a loss of 622.1k NOK to a profit of 670.0k NOK. Calculated
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Equity strengthened
Book equity -13.9k NOK → 6.66m NOK (equity ratio -0.9% → 552.5%). Calculated
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Payroll decreased
Salary cost 4.31m NOK → 2.91m NOK (97% → 116% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 4.46m NOK to 2.50m NOK (-43.9% YoY). Calculated
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↓
Cash fell
Bank deposits 924.1k NOK → 129.8k NOK (-86.0% YoY). Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 12.2k NOK → 21.9k NOK. Reported fact