ADVOKATFIRMAET BERGE AS: årsregnskap 2014 vs 2013
Shrank 5% on revenue
approved 2015-04-24; registry 2015-05-09; journal 2015 387098
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for ADVOKATFIRMAET BERGE AS. Revenue 2.46m NOK → 2.33m NOK (-5.2%). Equity 113.1k NOK → 101.4k NOK.
On the constructive side: cash rose. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: cogs fell; book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET BERGE AS.
At a glance
Scorecard
What improved
-
↑
Cash rose
Bank deposits 67.6k NOK → 143.8k NOK (+112.6% YoY). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 2.46m NOK to 2.33m NOK (-5.2% YoY). Calculated
-
↓
Equity eroded
Book equity 113.1k NOK → 101.4k NOK (equity ratio 8.0% → 8.1%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 2.57× → 0.18× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
Payroll up without matching revenue
Salary cost 887.9k NOK → 938.1k NOK (36% → 40% of revenue). Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 52.4k NOK → 44.4k NOK (-15.3% YoY). Calculated
-
·
Book investments changed
Investment / intangible book value 117.8k NOK → 106.8k NOK. Reported fact