ADVOKATFIRMAET ASPØY AS: årsregnskap 2023 vs 2022
Shrank 16% on revenue, slipped into loss, cash halved-plus
approved 2024-04-26; registry 2024-05-04; journal 2024 391818
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ADVOKATFIRMAET ASPØY AS. Revenue 1.32m NOK → 1.11m NOK (-16.3%). Net result +25.2k NOK → -111.9k NOK. Equity 117.4k NOK → 5 473 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; headcount (årsverk) changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET ASPØY AS.
At a glance
Scorecard
What improved
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↑
Payroll decreased
Salary cost 870.8k NOK → 782.4k NOK (66% → 71% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 1.32m NOK to 1.11m NOK (-16.3% YoY). Calculated
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↓
Operating result weakened
Operating result +33.7k NOK → -139.6k NOK (op. margin 2.6% → -12.6%). Calculated
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↓
Fell into a net loss
Net result flipped from 25.2k NOK profit to a loss of 111.9k NOK. Calculated
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↓
Equity eroded
Book equity 117.4k NOK → 5 473 NOK (equity ratio 28.7% → 2.2%). Calculated
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↓
Cash fell
Bank deposits 187.9k NOK → 53.9k NOK (-71.3% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 2.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Headcount (årsverk) changed
Reported FTEs 0 → 1. Reported fact