ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS: årsregnskap 2024 vs 2023
Returned to profit, fresh owner capital
approved 2025-04-29; registry 2025-05-03; journal 2025 403724
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for ADVOKATFIRMAET KOLBJØRNSEN CYVIN AS. Revenue 2.87m NOK → 2.80m NOK (-2.4%). Net result -89.0k NOK → +227.4k NOK. Equity 151.7k NOK → 379 NOK.
On the constructive side: operating result improved; turned profitable; cash rose. Pressures included: revenue fell; equity eroded; cogs moved.
Also worth watching: thin equity buffer; 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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Operating result improved
Operating result -98.6k NOK → +316.3k NOK (op. margin -3.4% → 11.3%). Calculated
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Turned profitable
Net result flipped from a loss of 89.0k NOK to a profit of 227.4k NOK. Calculated
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Cash rose
Bank deposits 53.6k NOK → 285.7k NOK (+433.3% YoY). Calculated
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Current ratio back above 1×
Current ratio 0.97× → 2.01×. Calculated
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Owners injected capital
Paid-in equity rose 279 NOK → 279.0k NOK (+278.7k NOK). Reported fact
What deteriorated
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Revenue fell
Operating income / revenue moved from 2.87m NOK to 2.80m NOK (-2.4% YoY). Calculated
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↓
Equity eroded
Book equity 151.7k NOK → 379 NOK (equity ratio 17.8% → 0.1%). Calculated
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COGS moved
COGS / varekostnad 0 NOK → 7 000 NOK (None YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 0.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Headcount (årsverk) changed
Reported FTEs 2 → 1.15. Reported fact