ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS: årsregnskap 2023 vs 2022
Shrank 20% on revenue, slipped into loss
approved 2024-04-23; registry 2024-05-02; journal 2024 386174
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS. Revenue 3.58m NOK → 2.87m NOK (-19.7%). Net result +72.6k NOK → -89.0k NOK. Equity 141.7k NOK → 151.7k NOK.
On the constructive side: equity strengthened; payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: paid-in equity reduced; cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS.
At a glance
Scorecard
What improved
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↑
Equity strengthened
Book equity 141.7k NOK → 151.7k NOK (equity ratio 16.4% → 17.8%). Calculated
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↑
Payroll decreased
Salary cost 2.27m NOK → 1.68m NOK (63% → 58% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.58m NOK to 2.87m NOK (-19.7% YoY). Calculated
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↓
Operating result weakened
Operating result +129.1k NOK → -98.6k NOK (op. margin 3.6% → -3.4%). Calculated
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↓
Fell into a net loss
Net result flipped from 72.6k NOK profit to a loss of 89.0k NOK. Calculated
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↓
Cash fell
Bank deposits 79.4k NOK → 53.6k NOK (-32.6% YoY). Calculated
Things to notice
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·
Paid-in equity reduced
Paid-in equity fell 180.0k NOK → 279 NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
COGS fell
COGS / varekostnad 5 451 NOK → 0 NOK (-100.0% YoY). Calculated
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·
Headcount (årsverk) changed
Reported FTEs 3 → 2. Reported fact