SEMPERVIRENS INVEST AS: årsregnskap 2024 vs 2023
Shrank 89% on revenue, weaker earnings, cash halved-plus
approved 2025-07-13; registry 2025-07-16; journal 2025 677753
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for SEMPERVIRENS INVEST AS. Revenue 1.07m NOK → 121.2k NOK (-88.6%). Net result +1.02m NOK → +600.3k NOK. Equity 613.6k NOK → 1.65m NOK.
On the constructive side: operating result improved; equity strengthened; payroll decreased. Pressures included: revenue fell; net result weakened; cash fell.
Also worth watching: cogs fell; book investments changed; headcount (årsverk) changed. All figures are taken from the published annual accounts for SEMPERVIRENS INVEST AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -527.1k NOK → -249.0k NOK (op. margin -49.5% → -205.5%). Calculated
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Equity strengthened
Book equity 613.6k NOK → 1.65m NOK (equity ratio 34.0% → 80.6%). Calculated
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Payroll decreased
Salary cost 2.31m NOK → 2 NOK (217% → 0% of revenue). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 1.07m NOK to 121.2k NOK (-88.6% YoY). Calculated
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Net result weakened
Net result +1.02m NOK → +600.3k NOK (net margin 95.8% → 495.3%). Calculated
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Cash fell
Bank deposits 698.1k NOK → 145.7k NOK (-79.1% YoY). Calculated
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Current ratio dropped below 1×
Current ratio 6.55× → 0.65× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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COGS fell
COGS / varekostnad 168.5k NOK → 120.5k NOK (-28.5% YoY). Calculated
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Book investments changed
Investment / intangible book value 3 077 NOK → 1 026 NOK. Reported fact
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Headcount (årsverk) changed
Reported FTEs 1 → 0. Reported fact