Org.nr 926 408 003 2021 → 2022 Year-over-year analysis

ADVOKATFIRMAET ASPEKT AS: årsregnskap 2022 vs 2021

Weaker earnings

approved 2023-04-11; registry 2023-04-24; journal 2023 366949

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 2022 with 2021 for ADVOKATFIRMAET ASPEKT AS. Revenue 1.42m NOK → 1.43m NOK (+0.7%). Net result +532.8k NOK → +275.1k NOK. Equity 582.8k NOK → 857.9k NOK.

On the constructive side: revenue rose; equity strengthened; cash rose. Pressures included: operating result weakened; net result weakened; current ratio dropped below 1×.

Also worth watching: payroll increased; headcount (årsverk) changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET ASPEKT AS.

Scorecard

Revenue
1.42m NOK 1.43m NOK
+0.7%
Operating result
+681.5k NOK +352.3k NOK
-48.3%
Net result
+532.8k NOK +275.1k NOK
-48.4%
Equity
582.8k NOK 857.9k NOK
+47.2%
Cash
716.7k NOK 864.1k NOK
+20.6%
Total assets
949.3k NOK 147.4k NOK
-84.5%

What improved

  • ↑

    Revenue rose

    Operating income / revenue moved from 1.42m NOK to 1.43m NOK (+0.7% YoY). Calculated

  • ↑

    Equity strengthened

    Book equity 582.8k NOK → 857.9k NOK (equity ratio 61.4% → 582.0%). Calculated

  • ↑

    Cash rose

    Bank deposits 716.7k NOK → 864.1k NOK (+20.6% YoY). Calculated

What deteriorated

  • ↓

    Operating result weakened

    Operating result +681.5k NOK → +352.3k NOK (op. margin 47.9% → 24.6%). Calculated

  • ↓

    Net result weakened

    Net result +532.8k NOK → +275.1k NOK (net margin 37.5% → 19.2%). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 2.60× → 0.51× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    Payroll increased

    Salary cost 1 552 NOK → 2.84m NOK (0% → 199% of revenue). Calculated

  • ·

    Headcount (årsverk) changed

    Reported FTEs 75 → 1. Reported fact