Bjørnson AS
Score · fiscal year 2025
27of 100
How to read this: the company is ahead of 7 % of companies in the Morning class Small in the same sector in 2025. What does this mean?
Rank in the Morning class Small: 708 of 760 · What are Morning company classes?
Place in the whole sector: 2,054 of 2,286 · Revisjon, regnskap og rådgivning
Profile
Elephant · Steward
Lower profitability, high solidity
Position against comparable companies in 2025, not a verdict on the company. Based on profitability 4 and solidity 51 out of 100 among companies in the Morning class Small in the same sector in 2025. Methodology
Against the sector
Bjørnson AS is 22 points below the median for companies in the Morning class Small in the same sector in 2025.
Median score 49 among 760 companies.
Against companies in the Morning class Small in the same sector in 2025: operating margin −5.0% (median 9.7%) and equity ratio 27.9% (median 26.8%).
The numbers behind the score
| Measure | Company | Median |
|---|---|---|
| Operating revenue | 29 MNOK | 20 MNOK |
| Operating margin | −5.0% | 9.7% |
| Profit margin | −5.0% | 10.2% |
| Return on assets | −17.6% | 23.5% |
| Equity ratio | 27.9% | 26.8% |
| Debt-to-equity | 2.58 | 2.65 |
| Current ratio | 1.16 | 1.29 |
| Revenue growth | −10.2% | 8.5% |
| Revenue per employee | 1.82 MNOK | 1.48 MNOK |
The median and “ahead of” refer to companies in the Morning class Small in the same sector in 2025. The bar shows the share of companies the figure is ahead of.
With an index of 27, Bjørnson AS does better than 7% of companies in the Morning class Small in the same sector (760 companies) in 2025.
Score 2023–2025
- Bjørnson AS
- Median: companies in the Morning class Small in the same sector
Bjørnson AS has a score of 27 for 2025, rank 2,054 of 2,286 in the sector.
Strongest: Solidity: percentile 51 against peers, equity ratio 27.9% against a median of 26.8%.
Weakest: Profitability: percentile 4 against peers, operating margin −5.0% against a median of 9.7%. Growth: percentile 7 against peers, revenue growth −10.2% against a median of 8.5%.
Worth a closer look
- The company made a loss before tax. Are these one-off items or a pattern? Based on: profit margin −5.0% (median 10.2%).
- The operating margin is lower than at three in four companies in the sector. Where do costs differ from competitors? Based on: operating margin −5.0% (median 9.7%).
- What lies behind weak profitability, and will it last?
- What lies behind weak growth, and will it last?
Written by fixed rules from the figures. Describes the figures, does not explain causes. Not investment or financial advice. How the summary is made
The industry or the company: what drove the result?
In 2025 the operating margin of Bjørnson AS fell by 7.5 percentage points. Comparable companies rose by a median 0.9 points. So the company did 8.4 points weaker than the industry, for reasons of its own.
Over 2 year-to-year changes Bjørnson AS moved the same way as comparable companies 0 times. About 8% of the changes in operating margin were common to the industry; the rest was the company's own.
| Year | The company | Comparable (median) | Change, company | Change, industry | The company's own |
|---|---|---|---|---|---|
| 2024 | 2.5% | 8.7% | −3.4 percentage points | −0.1 percentage points | −3.3 percentage points |
| 2025 | −5.0% | 9.7% | −7.5 percentage points | +0.9 percentage points | −8.4 percentage points |
Comparable companies are those in the same industry and Morning company class. Their change shows what hit the whole industry, the sector drivers below included. The rest is the company's own: contracts, costs, one-off items or operations. The share is approximate, and we claim no cause.
The company and its sector's drivers
Prices, rate and currency that shape the sector's year, year by year beside the operating margin of Bjørnson AS. The figures stand side by side; we claim no cause.
Turnover index: legal and accounting activities (indeks (2021 = 100))
Turnover index: legal and accounting activities rose 4.8% in 2025; the operating margin of Bjørnson AS fell 7.5 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Turnover index: legal and accounting activities, annual average | 100.4 | 107.7 | 127.0 | 135.2 | 141.7 | 149.6 (so far) |
| Change from the year before | +8.7% | +7.3% | +17.9% | +6.4% | +4.8% | +5.5% |
| The company's operating margin | – | – | 6.0% | 2.5% | −5.0% | – |
Source: SSB (13863, CC BY 4.0). Source
Turnover index: management consultancy (indeks (2021 = 100))
Turnover index: management consultancy rose 6.5% in 2025; the operating margin of Bjørnson AS fell 7.5 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Turnover index: management consultancy, annual average | 99.4 | 104.0 | 114.9 | 116.0 | 123.6 | 128.7 (so far) |
| Change from the year before | +17.3% | +4.6% | +10.5% | +1.0% | +6.5% | +4.1% |
| The company's operating margin | – | – | 6.0% | 2.5% | −5.0% | – |
Source: SSB (13863, CC BY 4.0). Source
Service prices: legal and accounting (indeks (2021 = 100))
Service prices: legal and accounting rose 4.9% in 2025; the operating margin of Bjørnson AS fell 7.5 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Service prices: legal and accounting, annual average | 100.0 | 104.8 | 111.8 | 117.4 | 123.2 | 127.0 (so far) |
| Change from the year before | +3.4% | +4.8% | +6.7% | +5.0% | +4.9% | +3.1% |
| The company's operating margin | – | – | 6.0% | 2.5% | −5.0% | – |
Source: SSB (14335, CC BY 4.0). Source
Consumer price index (indeks (2025 = 100))
Consumer price index rose 3.0% in 2025; the operating margin of Bjørnson AS fell 7.5 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Consumer price index, annual average | 84.3 | 89.2 | 94.1 | 97.0 | 100.0 | 102.9 (so far) |
| Change from the year before | +3.5% | +5.8% | +5.5% | +3.2% | +3.0% | +2.9% |
| The company's operating margin | – | – | 6.0% | 2.5% | −5.0% | – |
Source: SSB (14710, CC BY 4.0). Source
Policy rate (prosent)
Policy rate fell 0.20 percentage points in 2025; the operating margin of Bjørnson AS fell 7.5 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Policy rate, annual average | 0.08 | 1.32 | 3.54 | 4.50 | 4.30 | 4.17 (so far) |
| Change from the year before | −0.28 percentage points | +1.24 percentage points | +2.22 percentage points | +0.96 percentage points | −0.20 percentage points | −0.12 percentage points |
| The company's operating margin | – | – | 6.0% | 2.5% | −5.0% | – |
Source: Norges Bank (IR, NLOD 2.0). Source
Wage index: legal and accounting (indeks)
Wage index: legal and accounting rose 5.4% in 2025; the operating margin of Bjørnson AS fell 7.5 percentage points.
| Measure | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Wage index: legal and accounting, annual average | 86.2 | 89.8 | 93.9 | 99.1 | 104.4 | 108.4 (so far) |
| Change from the year before | +5.1% | +4.3% | +4.5% | +5.6% | +5.4% | +3.8% |
| The company's operating margin | – | – | 6.0% | 2.5% | −5.0% | – |
Source: SSB (12314, CC BY 4.0). Source
We show the drivers and the margin side by side and claim no cause. Sensitivity per company is not computed until we have at least 10 years of accounts per company: with three years such figures are false precision.
What the numbers say
Bjørnson AS had an operating margin of −5.0% and an equity ratio of 27.9% in 2025, and ranks 2,054 of 2,286 in Revisjon, regnskap og rådgivning.
From 2024 to 2025: went from a profit to a loss before tax and the operating margin fell from 2.5% to −5.0%.
This text is generated automatically from the 2025 accounts.
Three simple methods
The methods give between 3 MNOK and 5 MNOK.
| Method | Multiple | Estimate |
|---|---|---|
| P/E | 22.4 | 3 MNOK |
| EV/EBIT | 17.4 | 5 MNOK |
| P/B | 4.1 | 5 MNOK |
The listed basis is the value at listed multiples. The estimate is lowered by 51% for an unlisted company: 20% for lack of marketability and 38% for size (a small-company premium of 4% on the cost of equity).
A mechanical estimate from public accounts, not advice. A mechanical estimate from public accounts with listed multiples and fixed adjustments. Not a valuation and not advice to buy or sell. See the calculation
Worth a closer look
- watch
The company made a loss before tax. Are these one-off items or a pattern?
Based on: Profit margin −5.0% (median 10.2%).
- watch
The operating margin is lower than at three in four companies in the sector. Where do costs differ from competitors?
Based on: Operating margin −5.0% (median 9.7%).
Indications based on the latest annual accounts from open data. Not investment or financial advice.
Financial costs were 0.2% of the debt in 2025. The policy rate averaged 4.30 % the same year. This is a plain description of what the debt cost, not a model of interest sensitivity.
See interest rates, prices and exchange rates for the sector
Data quality
No anomalies found in the figures.
Scenario analysis: the sector's weakest year
We have no accounts for 2026, the sector's weakest year, for this company.
The sector's weakest year was 2026, with a median operating margin of 5.4%. Based on the 7 fiscal years we have. The analysis grows as more years are fetched or imported. Methodology
What the score is made of
| Profitability | 4 | weight 30% |
|---|---|---|
| Solidity | 51 | weight 25% |
| Liquidity | 37 | weight 15% |
| Growth | 7 | weight 15% |
| Consistency | 42 | weight 15% |
Durability: 39 (average over 3 years)
Index version 2. Data completeness 100%: the share of the weights that had data.
Questions and answers
How profitable is Bjørnson AS?
The operating margin was −5.0% in 2025, against a median of 9.7% among companies in the Morning class Small in the same sector. Return on assets was −17.6%. The company made a loss before tax.
How solid is Bjørnson AS?
The equity ratio was 27.9% in 2025 (median 26.8%). Debt-to-equity was 2.58 (median 2.65).
What is the liquidity of Bjørnson AS like?
The current ratio was 1.16 in 2025 (median 1.29).
How does Bjørnson AS compare in Revisjon, regnskap og rådgivning?
Bjørnson AS ranks 2,054 of 2,286 in Revisjon, regnskap og rådgivning for 2025. Among companies in the Morning class Small it is number 708 of 760. Revenue changed by −10.2% from the year before.
Public contracts
- Contracts awarded since 2024
- 1
- Total awarded value since 2024
- 0.0 MNOK
| Date | Buyer | Notice | Value |
|---|---|---|---|
| 5 May 2025 | Rogaland fylkeskommune | Bistand til å løse og forebygge utfordringer med arbeidsmiljø | 0.0 MNOK |
Based on notices in Doffin. Does not show call-offs under framework agreements or purchases below the publication threshold. Values are as stated by the buyer.
Source: Doffin (DFØ), fetched 27 October 2026. Winners are matched on organisation number.
Contains data under the Norwegian licence for public data (NLOD 2.0) made available by Doffin/the Norwegian Agency for Public and Financial Management (DFØ). NLOD 2.0
From the Central Coordinating Register
- Org. no.
- 983459285
- Legal form
- AS
- Sector
- Revisjon, regnskap og rådgivning (70.200)
- Morning company class
- Small
- Employees
- 16 registered 10 January 2026
- Founded
- 30 May 2001 25 years in operation
- Share capital
- 0.15 MNOK
- Business address
- Stokkamyrveien 13, 4313 SANDNES
- Municipality
- Sandnes rank 4 of 11 in KOSTRA group 12
- Latest accounts filed
- 2025
- Website
- www.bjornson.no
Source: Central Coordinating Register, Brønnøysund Register Centre. The employee count is reported by the company and may be older than the accounts. See the company at the Brønnøysund Register Centre
Ownership and roles
Loading roles …
Source: Central Coordinating Register, fetched 1 November 2026. Only names are shown.
Shareholders (2025)
- Number of shareholders
- 2 (one owner holds more than half)
- Largest owner
- 82.2%
- Split
- companies 82% · private persons 18% · foreign 0%
- Owned from the same municipality
- 18%
- Group chain
-
Owned by: Yellow Apple AS (82%)
Ultimate owner: private person
- Yellow Apple AS · 82.2%
- 1 private persons · 17.8%
Change 2007–2025:
64% of the shares changed owner (0 new and 1 departed owners). The majority owner changed.
Departed (companies): Spring Holding AS
Source: the Norwegian Tax Administration's shareholder register as of 2025. Figures may be older than today's ownership. Private persons are not shown by name.
Error in the data?
Do you see an error in the figures or in how the company is mapped (sector, holding, group)? Let us know. Corrections require documentation.
Figures last fetched 5 November 2026.
Year by year · 2023–2025
| Key figure | 2023 | 2024 | 2025 | Trend |
|---|---|---|---|---|
| Index | 46 | 45 | 27 | |
| Rank | 1,225 | 1,386 | 2,054 | |
| Operating margin | 6.0% | 2.5% | −5.0% | |
| Return on assets | 16.4% | 8.9% | −17.6% | |
| Equity ratio | 25.9% | 37.5% | 27.9% | |
| Current ratio | 1.14 | 1.34 | 1.16 | |
| Revenue growth | – | −2.7% | −10.2% |
Accounts
From the Brønnøysund Register Centre, in the company's reporting currency (NOK).
| Key figure | 2023 | 2024 | 2025 |
|---|---|---|---|
| Operating revenue | 33.4 MNOK | 32.5 MNOK | 29.2 MNOK |
| Operating profit | 2.0 MNOK | 0.8 MNOK | −1.4 MNOK |
| Profit before tax | 1.9 MNOK | 0.8 MNOK | −1.5 MNOK |
| Tax expense | 0.5 MNOK | 0.3 MNOK | −0.2 MNOK |
| Net profit | 1.5 MNOK | 0.5 MNOK | −1.2 MNOK |
| Financial expenses | 0.1 MNOK | 0.0 MNOK | 0.0 MNOK |
| Total assets | 12.2 MNOK | 9.4 MNOK | 8.2 MNOK |
| Current assets | 10.1 MNOK | 7.8 MNOK | 6.8 MNOK |
| Equity | 3.2 MNOK | 3.5 MNOK | 2.3 MNOK |
| Retained earnings | 3.0 MNOK | 3.3 MNOK | 2.1 MNOK |
| Total liabilities | 9.1 MNOK | 5.8 MNOK | 5.9 MNOK |
| Current liabilities | 8.9 MNOK | 5.8 MNOK | 5.9 MNOK |
Source: Brønnøysund Register Centre (Register of Company Accounts), fetched 5 November 2026, accounts id 7106899.
Further
Similar companies
- Boyden AS index 27, rank 2,051 · compare
- Stavanger Sentrum AS index 27, rank 2,052 · compare
- Jfp Services AS index 27, rank 2,055 · compare
- Jsan Consulting AS index 27, rank 2,058 · compare
- ADVOKATFIRMAET SELAND | Rödl AS index 26, rank 2,061 · compare