ADVOKAT LISBETH BØHLER AS: årsregnskap 2021 vs 2020
Shrank 15% on revenue, slipped into loss
approved 2022-04-28; registry 2022-05-02; journal 2022 242091
Summary
What changed
Comparing Årsregnskap 2021 with 2020 for ADVOKAT LISBETH BØHLER AS. Revenue 1.60m NOK → 1.35m NOK (-15.4%). Net result +57.3k NOK → -138.7k NOK. Equity 57.3k NOK → -81.3k 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. All figures are taken from the published annual accounts for ADVOKAT LISBETH BØHLER AS.
At a glance
Scorecard
What improved
-
↑
Payroll decreased
Salary cost 1.06m NOK → 1.05m NOK (66% → 78% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 1.60m NOK to 1.35m NOK (-15.4% YoY). Calculated
-
↓
Operating result weakened
Operating result +61.4k NOK → -131.4k NOK (op. margin 3.8% → -9.7%). Calculated
-
↓
Fell into a net loss
Net result flipped from 57.3k NOK profit to a loss of 138.7k NOK. Calculated
-
↓
Equity eroded
Book equity 57.3k NOK → -81.3k NOK (equity ratio 16.2% → -27.6%). Calculated
-
↓
Cash fell
Bank deposits 43.7k NOK → 36.7k NOK (-16.0% YoY). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -27.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation