ADVOKATFIRMAET WERGELAND AS: årsregnskap 2022 vs 2021
Shrank 34% on revenue, slipped into loss
approved 2023-04-25; registry 2023-04-27; journal 2023 373616
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKATFIRMAET WERGELAND AS. Revenue 819.4k NOK → 543.2k NOK (-33.7%). Net result +17.7k NOK → -105.1k NOK. Equity 47.7k NOK → -57.4k NOK.
Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; headcount (årsverk) changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET WERGELAND AS.
At a glance
Scorecard
What deteriorated
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Revenue fell
Operating income / revenue moved from 819.4k NOK to 543.2k NOK (-33.7% YoY). Calculated
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Operating result weakened
Operating result +42.3k NOK → -103.0k NOK (op. margin 5.2% → -19.0%). Calculated
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Fell into a net loss
Net result flipped from 17.7k NOK profit to a loss of 105.1k NOK. Calculated
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Equity eroded
Book equity 47.7k NOK → -57.4k NOK (equity ratio 17.9% → -13.7%). Calculated
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Current ratio dropped below 1×
Current ratio 1.13× → 0.85× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Thin equity buffer
Equity ratio is -13.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Headcount (årsverk) changed
Reported FTEs 0.5 → 1. Reported fact