ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS: årsregnskap 2022 vs 2021
Shrank 8% on revenue, returned to profit
approved 2023-04-23; registry 2023-04-27; journal 2023 371076
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS. Revenue 3.88m NOK → 3.58m NOK (-7.9%). Net result -303.3k NOK → +72.6k NOK. Equity 69.0k NOK → 141.7k NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -376.3k NOK → +129.1k NOK (op. margin -9.7% → 3.6%). Calculated
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↑
Turned profitable
Net result flipped from a loss of 303.3k NOK to a profit of 72.6k NOK. Calculated
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↑
Equity strengthened
Book equity 69.0k NOK → 141.7k NOK (equity ratio 6.1% → 16.4%). Calculated
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Payroll decreased
Salary cost 3.01m NOK → 2.27m NOK (78% → 63% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.88m NOK to 3.58m NOK (-7.9% YoY). Calculated
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↓
Cash fell
Bank deposits 99.6k NOK → 79.4k NOK (-20.2% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 9.76× → 0.89× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated