ADVOKAT LISBETH BØHLER AS: årsregnskap 2023 vs 2022
Slipped into loss
approved 2024-04-30; registry 2024-05-04; journal 2024 392254
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ADVOKAT LISBETH BØHLER AS. Revenue 1.58m NOK → 1.61m NOK (+2.0%). Net result +205.3k NOK → -308.4k NOK. Equity 4.12m NOK → -184.4k NOK.
On the constructive side: revenue rose; cash rose; payroll decreased. Pressures included: operating result weakened; fell into a net loss; equity eroded.
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
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↑
Revenue rose
Operating income / revenue moved from 1.58m NOK to 1.61m NOK (+2.0% YoY). Calculated
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↑
Cash rose
Bank deposits 30.5k NOK → 63.0k NOK (+106.7% YoY). Calculated
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↑
Payroll decreased
Salary cost 2.86m NOK → 1 274 NOK (182% → 0% of revenue). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +213.5k NOK → -299.5k NOK (op. margin 13.5% → -18.6%). Calculated
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↓
Fell into a net loss
Net result flipped from 205.3k NOK profit to a loss of 308.4k NOK. Calculated
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↓
Equity eroded
Book equity 4.12m NOK → -184.4k NOK (equity ratio 950.8% → -52.8%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.37× → 0.60× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -52.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation