AIVJU AS: årsregnskap 2023 vs 2022
Shrank 55% on revenue, returned to profit, cash halved-plus
registry 2024-07-25; journal 2024 672613
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for AIVJU AS. Revenue 356.8k NOK → 161.1k NOK (-54.9%). Net result -17.0k NOK → +279.3k NOK. Equity 4.14m NOK → 2.25m NOK.
On the constructive side: operating result improved; turned profitable. Pressures included: revenue fell; equity eroded; cash fell.
Also worth watching: sharp cash drawdown; paid-in equity reduced; cogs fell. All figures are taken from the published annual accounts for AIVJU AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -21.2k NOK → +135.5k NOK (op. margin -5.9% → 84.1%). Calculated
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Turned profitable
Net result flipped from a loss of 17.0k NOK to a profit of 279.3k NOK. Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 356.8k NOK to 161.1k NOK (-54.9% YoY). Calculated
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↓
Equity eroded
Book equity 4.14m NOK → 2.25m NOK (equity ratio 99.1% → 97.5%). Calculated
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Cash fell
Bank deposits 4.17m NOK → 132.9k NOK (-96.8% YoY). Calculated
Things to notice
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Sharp cash drawdown
Cash fell by more than 60% YoY (4.17m NOK → 132.9k NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
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Paid-in equity reduced
Paid-in equity fell 100.0k NOK → 49.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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COGS fell
COGS / varekostnad 857.7k NOK → 5 794 NOK (-99.3% YoY). Calculated
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Book investments changed
Investment / intangible book value 94.0k NOK → 2 173 NOK. Reported fact