ADVISOR REVISJON & REGNSKAP AS: årsregnskap 2014 vs 2013
Grew 16% on revenue
approved 2015-02-23; registry 2015-04-11; journal 2015 350689
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for ADVISOR REVISJON & REGNSKAP AS. Revenue 2.32m NOK → 2.68m NOK (+15.7%). Equity 303.6k NOK → 634.5k NOK.
On the constructive side: revenue rose; operating result improved; equity strengthened. Pressures included: current ratio dropped below 1×.
Also worth watching: payroll increased; book investments changed. All figures are taken from the published annual accounts for ADVISOR REVISJON & REGNSKAP AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 2.32m NOK to 2.68m NOK (+15.7% YoY). Calculated
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↑
Operating result improved
Operating result +400.2k NOK → +667.8k NOK (op. margin 17.3% → 24.9%). Calculated
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↑
Equity strengthened
Book equity 303.6k NOK → 634.5k NOK (equity ratio 700.0% → 42.2%). Calculated
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↑
Cash rose
Bank deposits 174.0k NOK → 191.6k NOK (+10.1% YoY). Calculated
What deteriorated
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↓
Current ratio dropped below 1×
Current ratio 1.27× → 0.35× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 1.45m NOK → 5.58m NOK (63% → 208% of revenue). Calculated
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·
Book investments changed
Investment / intangible book value 80.0k NOK → 149.5k NOK. Reported fact