ACCOUNTING AND CONSULTING AS: årsregnskap 2023 vs 2022
Slipped into loss, cash halved-plus
approved 2024-08-09; registry 2024-08-19; journal 2024 725940
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ACCOUNTING AND CONSULTING AS. Revenue 801.7k NOK → 789.8k NOK (-1.5%). Net result +34.3k NOK → -50.7k NOK. Equity 61.5k NOK → 10.8k NOK.
On the constructive side: payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; book investments changed; headcount (årsverk) changed. All figures are taken from the published annual accounts for ACCOUNTING AND CONSULTING AS.
At a glance
Scorecard
What improved
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↑
Payroll decreased
Salary cost 2.48m NOK → 563.1k NOK (309% → 71% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 801.7k NOK to 789.8k NOK (-1.5% YoY). Calculated
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↓
Operating result weakened
Operating result +47.8k NOK → -52.4k NOK (op. margin 6.0% → -6.6%). Calculated
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↓
Fell into a net loss
Net result flipped from 34.3k NOK profit to a loss of 50.7k NOK. Calculated
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↓
Equity eroded
Book equity 61.5k NOK → 10.8k NOK (equity ratio 48.5% → 5.2%). Calculated
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↓
Cash fell
Bank deposits 14.0k NOK → 1 839 NOK (-86.8% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 5.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 9 019 NOK → 0 NOK. Reported fact
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·
Headcount (årsverk) changed
Reported FTEs 3 → 1. Reported fact