Helse og omsorg
FollowDownload sector report (PDF)8 companies ranked against comparable companies in four Morning company classes. Fiscal year 2022. Source: Brønnøysund Register Centre. Methodology
Ranking · 2022 · Morning class Small
Too few companies in this class (3, at least 10 needed) for a ranking of its own. They are compared with the whole sector.
| # | Company | Score | Change |
|---|---|---|---|
| 1 | Eks Serv AS | 87 | – |
| 2 | Kalbakkenklinikken AS | 58 | – |
| 3 | Spesialistklinikken Union Brygge AS | 54 | – |
The rank is the rank in the class. A class with fewer than ten companies is compared with the whole sector. Full ranking · Press mode
Biggest moves · Morning class Small
Climbers and fallers need at least two fiscal years with a score. Coming when next year's figures are fetched.
Top lists in the sector · 2022 · Morning class Small
Combined profit before tax for the 3 ranked companies: 11 MNOK.
Size
The largest by revenue and employees, and who earns the most per employee.
Highest revenue
- Spesialistklinikken Union Brygge AS 23 MNOK
- Kalbakkenklinikken AS 20 MNOK
- Eks Serv AS 12 MNOK
Operating revenue.
Most employees
Employees according to the Central Coordinating Register.
Highest revenue per employee
- Spesialistklinikken Union Brygge AS 1.4 MNOK
Only companies with at least 5 employees.
Profit and balance
Who earns the most, who loses the most, and who has the strongest balance sheet.
Highest operating margin
- Eks Serv AS 97.6%
- Kalbakkenklinikken AS 6.1%
- Spesialistklinikken Union Brygge AS 5.5%
Operating result divided by operating revenue.
Largest profit
- Eks Serv AS 9 MNOK
- Spesialistklinikken Union Brygge AS 1 MNOK
- Kalbakkenklinikken AS 1 MNOK
Profit before tax.
Largest loss
No company meets the requirement this year.
Profit before tax, the largest negative.
Most solid
- Eks Serv AS 88.2%
- Kalbakkenklinikken AS 59.5%
- Spesialistklinikken Union Brygge AS 30.1%
Equity ratio: equity divided by total assets.
Growth and movement
Who grows and falls the most in revenue, and who has climbed or fallen the most on the index since the year before.
Fastest growth
No company meets the requirement this year.
Revenue growth from the year before, only from at least NOK 10 million in revenue.
Largest revenue decline
No company meets the requirement this year.
Revenue decline from the year before, only from at least NOK 10 million in revenue.
Biggest climbers
Requires an index for two financial years.
Change in index points from the year before.
Biggest fallers
Requires an index for two financial years.
Change in index points from the year before.
The lists cover ranked companies in the class: operating companies with at least NOK 1m in revenue, without holding companies and excluded ones. Size lists (revenue, profit, employees) count each group once. Source: Brønnøysund Register Centre. Amounts in other currencies are converted at Norges Bank's rates.
Positions in the sector · 2022 · Morning class Small
Each company is placed by profitability and solidity, measured as a place from 0 to 100 against the others in the same sector and Morning company class. The bubble shows revenue. Hover over or tap a bubble for the figures, filter by profile or search for a company.
Bubble size shows relative revenue, not exact figures.
Lion · LeaderHigh profitability, high solidity
Cheetah · SprinterHigh profitability, lower solidity
Elephant · StewardLower profitability, high solidity
Beaver · BuilderLower profitability, lower solidity
Show the positions as a list
| Company | Profile | Profitability | Solidity |
|---|---|---|---|
| Eks Serv AS | Lion | 93 | 80 |
| Spesialistklinikken Union Brygge AS | Cheetah | 79 | 21 |
| Kalbakkenklinikken AS | Lion | 64 | 61 |
Summary · fiscal year 2022 · Morning class Small
The sector's median operating margin is 6.1%. 2 of 5 companies have negative equity. The median equity ratio is 59.5%.
All figures are for fiscal year 2022. Ranked: 3 operating companies. Holding companies, excluded companies and companies without enough data are shown but not ranked. How to read the index
- Growth is not included in the index: it needs the previous year's accounts.
Climbers and fallers · Morning class Small
Climbers need at least two fiscal years. They appear once next year's accounts are fetched or history is imported.
Awards · 2022 · Morning class Small
Needs attention · 2022 · Morning class Small
3 companies show at least one warning sign. Showing the 3 most important.
- criticalNæromsorg ASNegative equity · Current ratio below 1 (0.29) · Loss before tax
- criticalMelita Dental ASNegative equity · Current ratio below 1 (0.37) · Loss before tax
- watchKalbakkenklinikken ASCurrent ratio below 1 (0.40)
Sector map · 2022 · Morning class Small
Profitability against solidity for the ranked companies. Size shows revenue. Coral triangle: negative equity. Click to open the company. Outliers are placed on the edge.
Show the map's figures as a table
| Company | Operating margin | Equity ratio | Revenue |
|---|---|---|---|
| Eks Serv AS | 97.6% | 88.2% | 12 MNOK |
| Kalbakkenklinikken AS | 6.1% | 59.5% | 20 MNOK |
| Spesialistklinikken Union Brygge AS | 5.5% | 30.1% | 23 MNOK |
Scenario analysis: the sector's weakest year
The sector's weakest year was 2026, with a median operating margin of −10.4%.
Based on the 6 fiscal years we have. The analysis grows as more years are fetched or imported.
| Fiscal year | Median operating margin | Median equity ratio |
|---|---|---|
| 2021 | – | – |
| 2022 | 4.7% | 34.5% |
| 2023 | 7.7% | 41.8% |
| 2024 | 7.2% | 43.2% |
| 2025 | 6.5% | 43.4% |
| 2026 · weakest year | −10.4% | 10.8% |
In 2026, 0 ranked companies did better than the sector, 1 about the same and 0 weaker.
Better than the sector: operating margin at or above the sector median and no loss or negative equity. Weaker: operating margin below the median and a loss or negative equity. Otherwise about the same as the sector. Methodology
Drivers in the sector
Interest rates, prices and exchange rates that shape the sector's year, next to the sector's median operating margin. The drivers are context and are not part of the index.
Consumer price index (indeks (2025 = 100))
Consumer price index rose 3.0% in 2025; the sector's median operating margin fell 0.7 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% |
| Sector's median operating margin | – | 4.7% | 7.7% | 7.2% | 6.5% | −10.4% |
Source: SSB (14710, CC BY 4.0). Source · fetched 2 November 2026
Policy rate (prosent)
Policy rate fell 0.20 percentage points in 2025; the sector's median operating margin fell 0.7 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 |
| Sector's median operating margin | – | 4.7% | 7.7% | 7.2% | 6.5% | −10.4% |
Source: Norges Bank (IR, NLOD 2.0). Source · fetched 2 November 2026
When policy rate fell in 2025, 888 of 1,863 ranked companies kept their operating margin at or above the year before. Among the largest: Lovisenberg Diakonale Sykehus AS (1.9% → 2.4%), Diakonhjemmet Sykehus AS (1.5% → 2.8%), Aleris Helse AS (11.9% → 13.7%), Ecura BO og Habilitering AS (4.6% → 6.2%), Lovisenberg Omsorg AS (−3.0% → 0.1%).
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.
The sector in Norway (SSB)
The whole industry as Statistics Norway counts it: every enterprise, not only the limited companies we rank. Use these figures as background for the ranking above.
Enterprises, employment and turnover · 2024
- Enterprises
- 39,697
- +0.7% from 2023
- Persons employed
- 127,429
- +1.3% from 2023
- Turnover
- NOK 140.5 bn
- +7.0% from 2023
- Gross operating margin
- 22.7%
- Gross operating surplus divided by turnover
All enterprises, sole proprietorships included. SSB withholds some figures for confidentiality. The figure then shows the latest year with every value, and the year is given beside it.
Bankruptcies in the industry
54 enterprise bankruptcies in the last four quarters (2025K4–2026K3). Change +20.0% against the four quarters before (45). That is about 1.4 per 1,000 enterprises.
Source: Statistics Norway (SSB), table 12910, table 10790. CC BY 4.0. Our industry codes (SN2025) are linked to SSB’s (SN2007) with SSB’s correspondence table in Klass.
Latest bankruptcies and liquidations
- EMPATHY INCLUDED - IDEELT AKSJESELSKAP 933546217 Voluntary liquidation · 2 November 2026
- Helsesenteret Instebø AS 931817531 Bankruptcy · 2 November 2026
- Velura Klinikk AS 922273642 Voluntary liquidation · 2 November 2026
- Agens Helse AS 932951576 Voluntary liquidation · 31 October 2026 · 1 MNOK (2025)
- Din Helsevenn AS 823320132 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Din Samtale Viken AS 925893943 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Fotklinikken Halden AS 919213442 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Lege Ole Norden AS 926725769 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
Industry codes (NACE)
| Code | Description |
|---|---|
| 86* | Hele hovedgruppe 86 |
| 86.101 | Somatiske sykehustjenester |
| 86.102 | Psykiatriske sykehustjenester for voksne |
| 86.103 | Spesialisert rusbehandling |
| 86.104 | Psykiatriske sykehustjenester for barn og ungdom |
| 86.210 | Allmennlegetjenester |
| 86.221 | Spesialiserte legetjenester, unntatt psykiatriske legetjenester |
| 86.222 | Psykiatriske legetjenester |
| 86.230 | Tannlegetjenester |
| 86.910 | Medisinske laboratorietjenester og bildediagnostikk |
| 86.921 | Ambulansetransport unntatt luftambulanse |
| 86.922 | Luftambulansetransport med fly eller helikopter |
| 86.930 | Psykolog- og psykoterapitjenester, unntatt legetjenester innenfor psykiatri |
| 86.941 | Sykepleietjenester og andre helsetjenester i hjemmet |
| 86.942 | Helsestasjons- og skolehelsetjenester |
| 86.950 | Fysioterapi- og ergoterapitjenester |
| 86.960 | Aktiviteter innenfor tradisjonell, komplementær og alternativ medisin |
| 86.970 | Formidlingstjenester tilknyttet lege-, tannlegetjenester og andre helsetjenester |
| 86.991 | Ortopedi- og fotterapitjenester |
| 86.992 | Forebyggende helsearbeid |
| 86.993 | Andre helsetjenester ellers |
| 87* | Hele hovedgruppe 87 |
| 87.101 | Tjenester i spesialinstitusjon innenfor helse- og omsorg |
| 87.102 | Sykehjemstjenester |
| 87.104 | Tjenester i avlastningsboliger/-institusjoner |
| 87.106 | Helse- og omsorgstjenester i bofelleskap, samlokaliserte omsorgsboliger og lignende |
| 87.201 | Omsorgstjenester i botilbud for personer med psykiske helseproblemer og/eller rusmiddelproblemer |
| 87.202 | Omsorgstjenester i botilbud for personer med utviklingshemming eller med tilsvarende funksjonsnedsettelse |
| 87.300 | Omsorgstjenester i botilbud for eldre eller personer med fysisk funksjonsnedsettelse |
| 87.991 | Tjenester i barneverninstitusjoner |
| 87.992 | Asylmottakstjenester |
| 87.999 | Andre botilbud innenfor sosiale tjenester ikke nevnt annet sted |
| 88* | Hele hovedgruppe 88 |
| 88.101 | Praktisk bistand i hjemmet |
| 88.102 | Dagaktivitetstilbud tilpasset målgrupper |
| 88.103 | Tjenester i seniorsentre |
| 88.104 | Brukerstyrt personlig assistanse (bpa) |
| 88.105 | Avlastning utenfor institusjon |
| 88.106 | Støttekontakt- og besøkstjeneste |
| 88.910 | Dagaktivitetstilbud for barn |
| 88.991 | Barneverntjenester |
| 88.992 | Familieverntjenester |
| 88.993 | Arbeidstrening og varig tilrettelagt arbeid |
| 88.994 | Velferdstjenester til sårbare grupper |
| 88.996 | Andre sosialtjenester uten botilbud ellers |