Org.nr 959 458 944 1993 → 1994 Year-over-year analysis

ADVOKAT BJØRN SOLTVEDT AS: årsregnskap 1994 vs 1993

Mixed movements in the accounts

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 1994 with 1993 for ADVOKAT BJØRN SOLTVEDT AS. Revenue 1.20m NOK → 1.15m NOK (-4.5%). Equity 25.6k NOK → 51.0k NOK.

On the constructive side: operating result improved; equity strengthened; payroll decreased. Pressures included: revenue fell; current ratio dropped below 1×.

Mixed year — gains and pressures both show up.

Scorecard

Revenue
1.20m NOK 1.15m NOK
-4.5%
Operating result
+36.2k NOK +86.0k NOK
+137.3%
Equity
25.6k NOK 51.0k NOK
+99.1%
Total assets
484.4k NOK 209.1k NOK
-56.8%

What improved

  • ↑

    Operating result improved

    Operating result +36.2k NOK → +86.0k NOK (op. margin 3.0% → 7.5%). Calculated

  • ↑

    Equity strengthened

    Book equity 25.6k NOK → 51.0k NOK (equity ratio 5.3% → 24.4%). Calculated

  • ↑

    Payroll decreased

    Salary cost 483.2k NOK → 459.3k NOK (40% → 40% of revenue). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 1.20m NOK to 1.15m NOK (-4.5% YoY). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 2.38× → 0.26× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated