ADVOKATENE LÆGLAND, KOSBERG & HANISCH AS: årsregnskap 2024 vs 2023
Weaker earnings, cash halved-plus
approved 2025-02-06; registry 2025-02-10; journal 2025 306752
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ADVOKATENE LÆGLAND, KOSBERG & HANISCH AS. Revenue 8.75m NOK → 8.91m NOK (+1.9%). Net result +2.53m NOK → +1.98m NOK. Equity 1.16m NOK → 1.51m NOK.
On the constructive side: revenue rose; equity strengthened. Pressures included: operating result weakened; net result weakened; cash fell.
Also worth watching: sharp cash drawdown; payroll increased. All figures are taken from the published annual accounts for ADVOKATENE LÆGLAND, KOSBERG & HANISCH AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 8.75m NOK to 8.91m NOK (+1.9% YoY). Calculated
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↑
Equity strengthened
Book equity 1.16m NOK → 1.51m NOK (equity ratio 20.5% → 30.3%). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +3.23m NOK → +2.53m NOK (op. margin 37.0% → 28.4%). Calculated
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↓
Net result weakened
Net result +2.53m NOK → +1.98m NOK (net margin 28.9% → 22.2%). Calculated
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↓
Cash fell
Bank deposits 1.50m NOK → 534.5k NOK (-64.4% YoY). Calculated
Things to notice
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·
Sharp cash drawdown
Cash fell by more than 60% YoY (1.50m NOK → 534.5k NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
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·
Payroll increased
Salary cost 4.02m NOK → 4.94m NOK (46% → 55% of revenue). Calculated