ABELGÅRDEN TANNKLINIKK AS: årsregnskap 2010 vs 2009
Mixed movements in the accounts
approved 2011-05-31; registry 2011-07-27; journal 2011 544637
Summary
What changed
Comparing Årsregnskap 2010 with 2009 for ABELGÅRDEN TANNKLINIKK AS. Revenue 3.48m NOK → 3.40m NOK (-2.2%). Equity 182.5k NOK → 129.4k NOK.
On the constructive side: cash rose. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Net tougher year on the published lines.
At a glance
Scorecard
What improved
-
↑
Cash rose
Bank deposits 94.3k NOK → 845.0k NOK (+795.9% YoY). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 3.48m NOK to 3.40m NOK (-2.2% YoY). Calculated
-
↓
Equity eroded
Book equity 182.5k NOK → 129.4k NOK (equity ratio 12.6% → 10.4%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.41× → 0.84× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
COGS moved
COGS / varekostnad 603.4k NOK → 700.9k NOK (+16.2% YoY). Calculated