Maanrakennus J.T.J. Väisänen Oy is a limited company based in Kajaani, registered in 1979. In the financial year ending 31.12.2025, operating profit 30 t€; equity ratio -27.8 %. Public buyers bought 12 t€ from it in 2025–2025; the largest buyer is Työllisyys, kehittämis- ja hallintokeskus (Työ- ja elinkeinoministeriön hallinnonala).
Gross profit 2025277 t€-15 % on the previous year
Operating profit30 t€
Net profit13 t€EBITDA 22 t€
Equity ratio-27,8 %quick ratio 1,53
In business46 yrsregistered 9.11.1979
Sales to public buyers12 t€2025–2025
Kajaani: 3 new companies in 30 days
- Oulujärvi Assets OyAsuntojen ja asuinkiinteistöjen hallinta
- Silkka Savo OyRakennusten ja rakennelmien purku
- LVI-Palvelu Seppä oyLämpö-, vesijohto- ja ilmastointiasennus
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Financials
Gross profitOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue change | -14,9 % | 33,0 % | 32,4 % | -46,1 % | -5,8 % | – |
| Gross profit | 277 t€ | 325 t€ | 245 t€ | 185 t€ | 343 t€ | 364 t€ |
| EBITDA | 22 t€ | 83 t€ | 13 t€ | -23 t€ | 25 t€ | 77 t€ |
| Operating profit | 30 t€ | 75 t€ | 3 538 € | -34 t€ | 11 t€ | 66 t€ |
| Net profit | 13 t€ | 47 t€ | -19 t€ | -54 t€ | -2 900 € | 50 t€ |
| Personnel costs | -158 t€ | 158 t€ | 152 t€ | 134 t€ | 214 t€ | 193 t€ |
| Equity ratio | -27,8 % | -54,4 % | -98,8 % | -75,4 % | -17,7 % | -14,9 % |
| Quick ratio | 1,53 | 0,85 | 0,34 | 0,22 | 0,53 | 0,96 |
| Current ratio | 1,53 | 0,85 | 0,34 | 0,22 | 0,53 | 0,96 |
| Balance sheet total | 146 t€ | 99 t€ | 102 t€ | 108 t€ | 154 t€ | 163 t€ |
| Equity | -41 t€ | -54 t€ | -101 t€ | -82 t€ | -27 t€ | -24 t€ |
| Cash and bank | 35 t€ | 2 316 € | 5 244 € | 3 150 € | 24 t€ | 29 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 277 t€ | 325 t€ | 245 t€ | 185 t€ | 343 t€ | 364 t€ |
| Personnel expenses | 158 t€ | -158 t€ | -152 t€ | -134 t€ | -214 t€ | -193 t€ |
| Depreciations and reductions in value | 7 971 € | -8 358 € | -9 633 € | -11 t€ | -14 t€ | -12 t€ |
| Other operating expenses | 81 t€ | -84 t€ | -80 t€ | -74 t€ | -103 t€ | -94 t€ |
| Operating profit (loss) | 30 t€ | 75 t€ | 3 538 € | -34 t€ | 11 t€ | 66 t€ |
| Financial income and expenses + (-) | 17 t€ | -28 t€ | -23 t€ | -20 t€ | -14 t€ | -15 t€ |
| Profit (loss) before appropriations and taxes | 13 t€ | 47 t€ | -19 t€ | -54 t€ | -2 900 € | 50 t€ |
| Profit (loss) for the financial year | 13 t€ | 47 t€ | -19 t€ | -54 t€ | -2 900 € | 50 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 79 t€ | 81 t€ | 86 t€ | 92 t€ | 103 t€ | 95 t€ |
| Receivables | 32 t€ | 16 t€ | 11 t€ | 13 t€ | 27 t€ | 40 t€ |
| Cash in hand and at banks | 35 t€ | 2 316 € | 5 244 € | 3 150 € | 24 t€ | 29 t€ |
| Current assets | 66 t€ | 18 t€ | 16 t€ | 16 t€ | 51 t€ | 68 t€ |
| Assets | 146 t€ | 99 t€ | 102 t€ | 108 t€ | 154 t€ | 163 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | -41 t€ | -54 t€ | -101 t€ | -82 t€ | -27 t€ | -24 t€ |
| Long-term liabilities | 143 t€ | 132 t€ | 156 t€ | 117 t€ | 85 t€ | 117 t€ |
| Short-term liabilities | 43 t€ | 21 t€ | 47 t€ | 73 t€ | 96 t€ | 71 t€ |
| Liabilities | 186 t€ | 153 t€ | 203 t€ | 190 t€ | 181 t€ | 188 t€ |
All financial statement items (46)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 277 t€ | 325 t€ | 245 t€ | 185 t€ | 343 t€ | 364 t€ |
| Personnel expenses | 158 t€ | -158 t€ | -152 t€ | -134 t€ | -214 t€ | -193 t€ |
| Depreciations and reductions in value | 7 971 € | -8 358 € | -9 633 € | -11 t€ | -14 t€ | -12 t€ |
| Other operating expenses | 81 t€ | -84 t€ | -80 t€ | -74 t€ | -103 t€ | -94 t€ |
| Operating profit (loss) | 30 t€ | 75 t€ | 3 538 € | -34 t€ | 11 t€ | 66 t€ |
| Financial income and expenses + (-) | 17 t€ | -28 t€ | -23 t€ | -20 t€ | -14 t€ | -15 t€ |
| Profit (loss) before appropriations and taxes | 13 t€ | 47 t€ | -19 t€ | -54 t€ | -2 900 € | 50 t€ |
| Profit (loss) for the financial year | 13 t€ | 47 t€ | -19 t€ | -54 t€ | -2 900 € | 50 t€ |
| Non-current assets | 79 t€ | 81 t€ | 86 t€ | 92 t€ | 103 t€ | 95 t€ |
| Receivables | 32 t€ | 16 t€ | 11 t€ | 13 t€ | 27 t€ | 40 t€ |
| Cash in hand and at banks | 35 t€ | 2 316 € | 5 244 € | 3 150 € | 24 t€ | 29 t€ |
| Current assets | 66 t€ | 18 t€ | 16 t€ | 16 t€ | 51 t€ | 68 t€ |
| Assets | 146 t€ | 99 t€ | 102 t€ | 108 t€ | 154 t€ | 163 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | -41 t€ | -54 t€ | -101 t€ | -82 t€ | -27 t€ | -24 t€ |
| Long-term liabilities | 143 t€ | 132 t€ | 156 t€ | 117 t€ | 85 t€ | 117 t€ |
| Short-term liabilities | 43 t€ | 21 t€ | 47 t€ | 73 t€ | 96 t€ | 71 t€ |
| Liabilities | 186 t€ | 153 t€ | 203 t€ | 190 t€ | 181 t€ | 188 t€ |
| Buildings and structures, Owned | 443 € | 476 € | 512 € | 551 € | 592 € | 637 € |
| Reserve for invested non-restricted equity | 30 t€ | 30 t€ | 30 t€ | 30 t€ | 30 t€ | 30 t€ |
| Profit (loss) for the period, equity | 13 t€ | 47 t€ | -19 t€ | -54 t€ | -2 900 € | 50 t€ |
| Machinery and equipment | 32 t€ | 33 t€ | 38 t€ | 44 t€ | 55 t€ | 47 t€ |
| Other shares and similar rights of ownership | 2 472 € | 2 472 € | 2 472 € | 2 472 € | 2 472 € | 2 472 € |
| Pension expenses | 28 t€ | -39 t€ | -35 t€ | -34 t€ | -40 t€ | -39 t€ |
| Short-term accounts payable | 5 038 € | 4 192 € | 8 604 € | 20 t€ | 39 t€ | 20 t€ |
| Short-term prepayments and accrued income | 939 € | 0 € | 171 € | 1 578 € | 1 109 € | 0 € |
| Liabilities | 146 t€ | 99 t€ | 102 t€ | 108 t€ | 154 t€ | 163 t€ |
| Short-term accrued expenses and deferred income | 1 720 € | 341 € | 3 459 € | 3 995 € | 897 € | 5 745 € |
| Short-term sales receivables | 19 t€ | 7 089 € | 1 938 € | 0 € | 20 t€ | 28 t€ |
| Interest expenses and other financial expenses for non-Group companies | 17 t€ | -29 t€ | -24 t€ | -21 t€ | -16 t€ | -17 t€ |
| Short-term liabilities to credit institutions | 26 t€ | 16 t€ | 30 t€ | 44 t€ | 36 t€ | 23 t€ |
| Other current liabilities | 10 t€ | 1 216 € | 5 197 € | 4 430 € | 21 t€ | 22 t€ |
| Short-term receivables | 32 t€ | 16 t€ | 11 t€ | 13 t€ | 27 t€ | 40 t€ |
| Other short-term receivables | 12 t€ | 8 806 € | 8 799 € | 11 t€ | 5 996 € | 12 t€ |
| Retained earnings | -94 t€ | -141 t€ | -121 t€ | -67 t€ | -64 t€ | -115 t€ |
| Income from other investments under non-current assets, from other companies | 491 € | 590 € | 1 032 € | 885 € | 1 179 € | 1 530 € |
| Land and water areas, Owned | 41 t€ | 41 t€ | 41 t€ | 41 t€ | 41 t€ | 41 t€ |
| Investments | 6 676 € | 6 676 € | 6 676 € | 6 676 € | 6 849 € | 7 021 € |
| Depreciations according to plan | 7 971 € | -8 358 € | -9 633 € | -11 t€ | -14 t€ | -12 t€ |
| Tangible assets | 73 t€ | 74 t€ | 79 t€ | 85 t€ | 96 t€ | 88 t€ |
| Long-term liabilities to credit institutions | 39 t€ | 27 t€ | 52 t€ | 31 t€ | 9 349 € | 15 t€ |
| Long-term subordinated loans | 104 t€ | 104 t€ | 104 t€ | 86 t€ | 76 t€ | 102 t€ |
| Other interest and financial income from non-group companies | 62 € | 71 € | 39 € | -4 € | 26 € | 7 € |
| Other social security expenses | 5 189 € | -5 976 € | -10 t€ | -10 t€ | -13 t€ | -11 t€ |
| Wages and salaries | 125 t€ | -114 t€ | -107 t€ | -89 t€ | -161 t€ | -143 t€ |
| Other receivables (investments) | 4 204 € | 4 204 € | 4 204 € | 4 204 € | 4 376 € | 4 549 € |
From financial statements filed digitally (XBRL) with the Finnish Patent and Registration Office; ratios calculated from them. Equity ratio = (equity + accumulated appropriations) / (balance sheet total − advances received).