A.N CONSULTING AS: årsregnskap 2014 vs 2013
Shrank 9% on revenue
approved 2015-06-30; registry 2015-09-19; journal 2015 851772
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for A.N CONSULTING AS. Revenue 858.6k NOK → 781.9k NOK (-8.9%). Equity -26.4k NOK → -59.6k NOK.
On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; equity eroded; cogs moved.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for A.N CONSULTING AS.
At a glance
Scorecard
What improved
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↑
Cash rose
Bank deposits 10.5k NOK → 14.0k NOK (+33.3% YoY). Calculated
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↑
Payroll decreased
Salary cost 490.8k NOK → 363.2k NOK (57% → 46% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 858.6k NOK to 781.9k NOK (-8.9% YoY). Calculated
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↓
Equity eroded
Book equity -26.4k NOK → -59.6k NOK (equity ratio -21.8% → -40.3%). Calculated
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↓
COGS moved
COGS / varekostnad 249.5k NOK → 299.0k NOK (+19.9% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -40.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value -24.8k NOK → -5 749 NOK. Reported fact