3BR CONSULTING AS: årsregnskap 2023 vs 2022
Grew 26% on revenue, stronger earnings, cash halved-plus
approved 2024-03-25; registry 2024-04-02; journal 2024 343571
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for 3BR CONSULTING AS. Revenue 5.15m NOK → 6.50m NOK (+26.2%). Net result +240.2k NOK → +339.7k NOK. Equity 4.23m NOK → 269.8k NOK.
On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: equity eroded; cash fell; current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved. All figures are taken from the published annual accounts for 3BR CONSULTING AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 5.15m NOK to 6.50m NOK (+26.2% YoY). Calculated
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↑
Operating result improved
Operating result +315.7k NOK → +437.6k NOK (op. margin 6.1% → 6.7%). Calculated
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↑
Net result improved
Net result +240.2k NOK → +339.7k NOK (net margin 4.7% → 5.2%). Calculated
What deteriorated
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↓
Equity eroded
Book equity 4.23m NOK → 269.8k NOK (equity ratio 1287.8% → 16.2%). Calculated
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↓
Cash fell
Bank deposits 701.4k NOK → 264.6k NOK (-62.3% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 9.49× → 0.30× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 4.02m NOK → 5.30m NOK (78% → 81% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 295.0k NOK → 394.7k NOK (+33.8% YoY). Calculated