ADVOKATFIRMA BJØRN H. LARSEN AS: årsregnskap 2022 vs 2021
Shrank 64% on revenue, stronger earnings
approved 2023-03-22; registry 2023-03-29; journal 2023 339094
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKATFIRMA BJØRN H. LARSEN AS. Revenue 977.4k NOK → 353.9k NOK (-63.8%). Net result +125.2k NOK → +249.7k NOK. Equity 391.7k NOK → 641.3k NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +182.5k NOK → +326.8k NOK (op. margin 18.7% → 92.4%). Calculated
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Net result improved
Net result +125.2k NOK → +249.7k NOK (net margin 12.8% → 70.6%). Calculated
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Equity strengthened
Book equity 391.7k NOK → 641.3k NOK (equity ratio 62.7% → 55672.1%). Calculated
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Cash rose
Bank deposits 56.2k NOK → 295.6k NOK (+425.9% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 977.4k NOK to 353.9k NOK (-63.8% YoY). Calculated
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Current ratio dropped below 1×
Current ratio 2.68× → 0.30× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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Payroll up without matching revenue
Salary cost 479.7k NOK → 661.3k NOK (49% → 187% of revenue). Calculated