ADVOKATFIRMAET BJØRINGSØY & SKULSTAD AS: årsregnskap 2022 vs 2021
Shrank 30% on revenue, stronger earnings
approved 2023-03-29; registry 2023-04-03; journal 2023 344164
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKATFIRMAET BJØRINGSØY & SKULSTAD AS. Revenue 775.3k NOK → 539.5k NOK (-30.4%). Net result +31.2k NOK → +76.8k NOK. Equity 105.7k NOK → 182.5k NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; payroll up without matching revenue.
Also worth watching: cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET BJØRINGSØY & SKULSTAD AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +42.7k NOK → +114.7k NOK (op. margin 5.5% → 21.3%). Calculated
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Net result improved
Net result +31.2k NOK → +76.8k NOK (net margin 4.0% → 14.2%). Calculated
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Equity strengthened
Book equity 105.7k NOK → 182.5k NOK (equity ratio 34.8% → 58.2%). Calculated
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Cash rose
Bank deposits 124.2k NOK → 167.9k NOK (+35.2% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 775.3k NOK to 539.5k NOK (-30.4% YoY). Calculated
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↓
Payroll up without matching revenue
Salary cost 1 371 NOK → 2.15m NOK (0% → 398% of revenue). Calculated
Things to notice
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COGS fell
COGS / varekostnad 70.4k NOK → 37.5k NOK (-46.7% YoY). Calculated
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Headcount (årsverk) changed
Reported FTEs 1 → 1.1. Reported fact