ADVOKAT BJØRNAR HÅLAND AS: årsregnskap 2022 vs 2021
Grew 18% on revenue
approved 2023-06-30; registry 2023-07-04; journal 2023 571052
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKAT BJØRNAR HÅLAND AS. Revenue 2.62m NOK → 3.08m NOK (+17.8%). Net result +115.4k NOK → +102.8k NOK. Equity 46.0k NOK → 1.23m NOK.
On the constructive side: revenue rose; operating result improved; equity strengthened. Pressures included: net result weakened; cash fell; current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved; book investments changed. All figures are taken from the published annual accounts for ADVOKAT BJØRNAR HÅLAND AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 2.62m NOK to 3.08m NOK (+17.8% YoY). Calculated
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↑
Operating result improved
Operating result +159.5k NOK → +402.9k NOK (op. margin 6.1% → 13.1%). Calculated
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↑
Equity strengthened
Book equity 46.0k NOK → 1.23m NOK (equity ratio 1.5% → 33.2%). Calculated
What deteriorated
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↓
Net result weakened
Net result +115.4k NOK → +102.8k NOK (net margin 4.4% → 3.3%). Calculated
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↓
Cash fell
Bank deposits 249.6k NOK → 216.0k NOK (-13.5% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.07× → 0.25× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Payroll increased
Salary cost 1.28m NOK → 1.63m NOK (49% → 53% of revenue). Calculated
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COGS moved
COGS / varekostnad 19.3k NOK → 24.8k NOK (+28.9% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 648.6k NOK → 387.3k NOK. Reported fact