Revisjon, regnskap og rådgivning
FollowDownload sector report (PDF)2 companies ranked against comparable companies in four Morning company classes. Fiscal year 2021. Source: Brønnøysund Register Centre. Methodology
Ranking · 2021 · Morning class Micro
Too few companies in this class (2, at least 10 needed) for a ranking of its own. They are compared with the whole sector.
| # | Company | Score | Change |
|---|---|---|---|
| 1 | Poort Consulting AS | 53 | – |
| 2 | Cim AS | 47 | – |
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 Micro
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 · 2021 · Morning class Micro
The five largest companies account for 83% of the sector's revenue. Combined profit before tax for the 2 ranked companies: 2 MNOK.
Size
The largest by revenue and employees, and who earns the most per employee.
Highest revenue
- Cim AS 7 MNOK
- Poort Consulting AS 1 MNOK
Operating revenue.
Most employees
No company meets the requirement this year.
Employees according to the Central Coordinating Register.
Highest revenue per employee
No company meets the requirement this year.
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
- Poort Consulting AS 24.6%
- Cim AS 19.0%
Operating result divided by operating revenue.
Largest profit
- Cim AS 1 MNOK
- Poort Consulting AS 0 MNOK
Profit before tax.
Largest loss
No company meets the requirement this year.
Profit before tax, the largest negative.
Most solid
- Cim AS 47.4%
- Poort Consulting AS 15.4%
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 · 2021 · Morning class Micro
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.
Too few ranked companies to draw the map.
Summary · fiscal year 2021 · Morning class Micro
The sector's median operating margin is 21.8%. 0 of 12 companies have negative equity. The median equity ratio is 31.4%.
All figures are for fiscal year 2021. Ranked: 2 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 Micro
Climbers need at least two fiscal years. They appear once next year's accounts are fetched or history is imported.
Awards · 2021 · Morning class Micro
Needs attention · 2021 · Morning class Micro
7 companies show at least one warning sign. Showing the 7 most important.
- watchOvalen ASVery low equity ratio (9.4%) · Current ratio below 1 (0.78)
- watchMonetor ASCurrent ratio below 1 (0.27) · Loss before tax
- watchCim ASCurrent ratio below 1 (0.71)
- watchQuest Executive Search ASVery low equity ratio (4.7%)
- watchRacing Department ASLoss before tax
- watchOslo Syd Utvikling ASCurrent ratio below 1 (0.58)
- watchLentus Invest ASCurrent ratio below 1 (0.86)
Sector map · 2021 · Morning class Micro
Too few ranked companies to draw the map.
Scenario analysis: the sector's weakest year
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.
| Fiscal year | Median operating margin | Median equity ratio |
|---|---|---|
| 2020 | – | – |
| 2021 | 21.8% | 31.4% |
| 2022 | 7.4% | 34.5% |
| 2023 | 10.4% | 41.4% |
| 2024 | 10.3% | 40.8% |
| 2025 | 10.0% | 39.4% |
| 2026 · weakest year | 5.4% | 46.6% |
In 2026, 1 ranked companies did better than the sector, 0 about the same and 0 weaker.
Held up best in 2026
- 1Analysys Mason ASequity ratio 46.6%5.4%
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 0.3 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 | 21.8% | 7.4% | 10.4% | 10.3% | 10.0% | 5.4% |
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 0.3 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 | 21.8% | 7.4% | 10.4% | 10.3% | 10.0% | 5.4% |
Source: Norges Bank (IR, NLOD 2.0). Source · fetched 2 November 2026
When policy rate fell in 2025, 758 of 1,497 ranked companies kept their operating margin at or above the year before. Among the largest: BDO AS (10.4% → 43.2%), Pricewaterhousecoopers AS (21.1% → 24.3%), ERNST & Young AS (1.8% → 2.3%), KPMG AS (13.4% → 13.9%), Wikborg Rein Advokatfirma AS (50.0% → 52.1%).
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
- 27,548
- +3.5% from 2023
- Persons employed
- 76,475
- +3.2% from 2023
- Turnover
- NOK 174.3 bn
- +6.4% from 2023
- Gross operating margin
- 4.9%
- Gross operating surplus divided by turnover
All enterprises, sole proprietorships included.
Bankruptcies in the industry
102 enterprise bankruptcies in the last four quarters (2025K4–2026K3). Change −2.9% against the four quarters before (105). That is about 3.7 per 1,000 enterprises.
Foreign-controlled enterprises · 2024
- Share of enterprises
- 2.6%
- Share of persons employed
- 19.6%
- Share of turnover
- 25.9%
SSB publishes this for groups of industries only. The figures are for the group “Faglig, vitenskapelig og teknisk tjenesteyting”.
Turnover index · Juridisk og regnskapsmessig tjenesteyting
155.7 index, 2021 = 100, seasonally adjusted · 2026M08
+13.2% against 2025M08.
Monthly, 2023M08 to 2026M08.
Source: Statistics Norway (SSB), table 12910, table 10790, table 08085, table 13863. 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
- AN Consult AS 933274861 Voluntary liquidation · 31 October 2026 · 1 MNOK (2025)
- Beechwood Consulting AS 920463096 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Bluecorp AS 918908242 Voluntary liquidation · 31 October 2026 · 6 MNOK (2024)
- Clear Insight AS 937950268 Voluntary liquidation · 31 October 2026
- Ctph Holding AS 998839394 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Emmy Fortitude AS 919049340 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
- Emptor Holding AS 912468518 Voluntary liquidation · 31 October 2026
- Fgh Audit AS 818712642 Voluntary liquidation · 31 October 2026 · 2 MNOK (2025)
Industry codes (NACE)
| Code | Description |
|---|---|
| 69* | Hele hovedgruppe 69 |
| 69.100 | Juridisk tjenesteyting |
| 69.201 | Revisjon |
| 69.202 | Regnskapsføring og bokføring |
| 69.203 | Skatterådgivning |
| 70* | Hele hovedgruppe 70 |
| 70.200 | Bedriftsrådgivning og annen administrativ rådgivning |