ADVOKATFIRMAET PÅL NISSEN GRANLUND AS: årsregnskap 2023 vs 2022
Grew 17% on revenue, returned to profit
approved 2024-04-25; registry 2024-05-02; journal 2024 388730
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ADVOKATFIRMAET PÅL NISSEN GRANLUND AS. Revenue 1.57m NOK → 1.84m NOK (+17.0%). Net result -9 222 NOK → +1 157 NOK. Equity 217.4k NOK → 218.6k 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 PÅL NISSEN GRANLUND AS.
At a glance
Scorecard
What improved
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Revenue rose
Operating income / revenue moved from 1.57m NOK to 1.84m NOK (+17.0% YoY). Calculated
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Operating result improved
Operating result -10.8k NOK → +920 NOK (op. margin -0.7% → 0.1%). Calculated
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Turned profitable
Net result flipped from a loss of 9 222 NOK to a profit of 1 157 NOK. Calculated
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Equity strengthened
Book equity 217.4k NOK → 218.6k NOK (equity ratio 23.1% → 281.4%). Calculated
What deteriorated
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↓
Cash fell
Bank deposits 226.9k NOK → 144.5k NOK (-36.3% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.28× → 0.07× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Payroll increased
Salary cost 1.28m NOK → 1.50m NOK (82% → 81% of revenue). Calculated
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COGS moved
COGS / varekostnad 10.2k NOK → 16.3k NOK (+59.4% YoY). Calculated