ADVOKATFIRMAET JESPERSEN AS: årsregnskap 2024 vs 2023
Grew 17% on revenue, returned to profit
approved 2025-04-30; registry 2025-06-02; journal 2025 497235
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ADVOKATFIRMAET JESPERSEN AS. Revenue 2.42m NOK → 2.83m NOK (+16.8%). Net result -646 NOK → +99.0k NOK. Equity 247.7k NOK → 346.7k NOK.
On the constructive side: revenue rose; operating result improved; turned profitable. Pressures included: cash fell; current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved. All figures are taken from the published annual accounts for ADVOKATFIRMAET JESPERSEN AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 2.42m NOK to 2.83m NOK (+16.8% YoY). Calculated
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Operating result improved
Operating result -20.7k NOK → +139.1k NOK (op. margin -0.9% → 4.9%). Calculated
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Turned profitable
Net result flipped from a loss of 646 NOK to a profit of 99.0k NOK. Calculated
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Equity strengthened
Book equity 247.7k NOK → 346.7k NOK (equity ratio 24.9% → 163.9%). Calculated
What deteriorated
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↓
Cash fell
Bank deposits 5.69m NOK → 5.68m NOK (-0.1% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.33× → 0.24× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 1.89m NOK → 2.06m NOK (78% → 73% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 546 NOK → 9 571 NOK (+1652.9% YoY). Calculated