Tilitoimisto Raetsaari Oy is a limited company based in Oulainen, registered in 1986. In the financial year ending 30.9.2025, operating profit 145 t€; equity ratio 67.7 %. Its taxable income in 2024 was 228 t€ and its income taxes 46 t€. Latest Trade Register entry: change of ceo, 30.9.2026.
Gross profit 2025591 t€-8 % on the previous year
Operating profit145 t€
Net profit123 t€EBITDA 116 t€
Equity ratio67,7 %quick ratio 1,96
Taxable income 2024228 t€
top 10 % of its industry
Income taxes 202446 t€199 t€ in 2020–2024
In business40 yrsregistered 16.1.1986
Trade Register1entries, latest: change of ceo
Financials
Gross profitOperating profitNet profit
| Key figures | 30.9.2025 | 30.9.2024 | 30.9.2023 | 30.9.2022 | 30.9.2021 |
|---|---|---|---|---|---|
| Revenue change | -7,5 % | -4,0 % | -3,0 % | 3,3 % | – |
| Gross profit | 591 t€ | 639 t€ | 665 t€ | 686 t€ | 664 t€ |
| EBITDA | 116 t€ | 230 t€ | 244 t€ | 246 t€ | 249 t€ |
| Operating profit | 145 t€ | 216 t€ | 228 t€ | 226 t€ | 222 t€ |
| Net profit | 123 t€ | 182 t€ | 185 t€ | 181 t€ | 178 t€ |
| Personnel costs | -221 t€ | 213 t€ | 234 t€ | 252 t€ | 257 t€ |
| Equity ratio | 67,7 % | 91,9 % | 90,4 % | 83,9 % | 84,9 % |
| Quick ratio | 1,96 | 8,30 | 6,95 | 4,97 | 5,20 |
| Current ratio | 1,97 | 8,31 | 6,96 | 4,98 | 5,21 |
| Return on equity | 22,5 % | 26,0 % | 26,9 % | 26,8 % | 26,5 % |
| Balance sheet total | 805 t€ | 764 t€ | 763 t€ | 804 t€ | 794 t€ |
| Equity | 545 t€ | 702 t€ | 690 t€ | 675 t€ | 674 t€ |
| Cash and bank | 367 t€ | 419 t€ | 390 t€ | 458 t€ | 424 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 30.9.2025 | 30.9.2024 | 30.9.2023 | 30.9.2022 | 30.9.2021 | |
|---|---|---|---|---|---|
| Gross profit or loss | 591 t€ | 639 t€ | 665 t€ | 686 t€ | 664 t€ |
| Personnel expenses | 221 t€ | -213 t€ | -234 t€ | -252 t€ | -257 t€ |
| Depreciations and reductions in value | 29 t€ | -14 t€ | -16 t€ | -20 t€ | -27 t€ |
| Other operating expenses | 196 t€ | -196 t€ | -188 t€ | -188 t€ | -158 t€ |
| Operating profit (loss) | 145 t€ | 216 t€ | 228 t€ | 226 t€ | 222 t€ |
| Financial income and expenses + (-) | -8 300 € | 12 t€ | 3 372 € | 306 € | 879 € |
| Profit (loss) before appropriations and taxes | 153 t€ | 228 t€ | 232 t€ | 226 t€ | 223 t€ |
| Income taxes | 31 t€ | -46 t€ | -46 t€ | -45 t€ | -45 t€ |
| Profit (loss) for the financial year | 123 t€ | 182 t€ | 185 t€ | 181 t€ | 178 t€ |
Balance sheet
| 30.9.2025 | 30.9.2024 | 30.9.2023 | 30.9.2022 | 30.9.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 294 t€ | 248 t€ | 253 t€ | 159 t€ | 170 t€ |
| Stocks | 1 014 € | 412 € | 1 196 € | 542 € | 1 651 € |
| Receivables | 143 t€ | 97 t€ | 118 t€ | 187 t€ | 198 t€ |
| Cash in hand and at banks | 367 t€ | 419 t€ | 390 t€ | 458 t€ | 424 t€ |
| Current assets | 511 t€ | 516 t€ | 510 t€ | 645 t€ | 624 t€ |
| Assets | 805 t€ | 764 t€ | 763 t€ | 804 t€ | 794 t€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 545 t€ | 702 t€ | 690 t€ | 675 t€ | 674 t€ |
| Short-term liabilities | 260 t€ | 62 t€ | 73 t€ | 130 t€ | 120 t€ |
| Liabilities | 260 t€ | 62 t€ | 73 t€ | 130 t€ | 120 t€ |
All financial statement items (42)
| 30.9.2025 | 30.9.2024 | 30.9.2023 | 30.9.2022 | 30.9.2021 | |
|---|---|---|---|---|---|
| Gross profit or loss | 591 t€ | 639 t€ | 665 t€ | 686 t€ | 664 t€ |
| Personnel expenses | 221 t€ | -213 t€ | -234 t€ | -252 t€ | -257 t€ |
| Depreciations and reductions in value | 29 t€ | -14 t€ | -16 t€ | -20 t€ | -27 t€ |
| Other operating expenses | 196 t€ | -196 t€ | -188 t€ | -188 t€ | -158 t€ |
| Operating profit (loss) | 145 t€ | 216 t€ | 228 t€ | 226 t€ | 222 t€ |
| Financial income and expenses + (-) | -8 300 € | 12 t€ | 3 372 € | 306 € | 879 € |
| Profit (loss) before appropriations and taxes | 153 t€ | 228 t€ | 232 t€ | 226 t€ | 223 t€ |
| Income taxes | 31 t€ | -46 t€ | -46 t€ | -45 t€ | -45 t€ |
| Profit (loss) for the financial year | 123 t€ | 182 t€ | 185 t€ | 181 t€ | 178 t€ |
| Non-current assets | 294 t€ | 248 t€ | 253 t€ | 159 t€ | 170 t€ |
| Stocks | 1 014 € | 412 € | 1 196 € | 542 € | 1 651 € |
| Receivables | 143 t€ | 97 t€ | 118 t€ | 187 t€ | 198 t€ |
| Cash in hand and at banks | 367 t€ | 419 t€ | 390 t€ | 458 t€ | 424 t€ |
| Current assets | 511 t€ | 516 t€ | 510 t€ | 645 t€ | 624 t€ |
| Assets | 805 t€ | 764 t€ | 763 t€ | 804 t€ | 794 t€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 545 t€ | 702 t€ | 690 t€ | 675 t€ | 674 t€ |
| Short-term liabilities | 260 t€ | 62 t€ | 73 t€ | 130 t€ | 120 t€ |
| Liabilities | 260 t€ | 62 t€ | 73 t€ | 130 t€ | 120 t€ |
| Short-term accounts payable | 23 t€ | 20 t€ | 15 t€ | 17 t€ | 12 t€ |
| Short-term prepayments and accrued income | 32 t€ | 20 t€ | 14 t€ | 12 t€ | 7 867 € |
| Depreciations according to plan | 29 t€ | -14 t€ | -16 t€ | -20 t€ | -27 t€ |
| Land and water areas, Owned | 97 t€ | 97 t€ | 97 t€ | 97 t€ | 88 t€ |
| Investments | 108 t€ | 108 t€ | 108 t€ | 1 077 € | 1 077 € |
| Retained earnings | 414 t€ | 512 t€ | 497 t€ | 486 t€ | 488 t€ |
| Liabilities | 805 t€ | 764 t€ | 763 t€ | 804 t€ | 794 t€ |
| Other interest and financial income from non-group companies | 8 350 € | 12 t€ | 3 332 € | 273 € | 561 € |
| Short-term receivables | 143 t€ | 97 t€ | 118 t€ | 187 t€ | 198 t€ |
| Short-term accrued expenses and deferred income | 20 t€ | 22 t€ | 31 t€ | 64 t€ | 57 t€ |
| Short-term sales receivables | 110 t€ | 77 t€ | 104 t€ | 174 t€ | 191 t€ |
| Pension expenses | 41 t€ | -40 t€ | -43 t€ | -42 t€ | -40 t€ |
| Machinery and equipment | 88 t€ | 43 t€ | 48 t€ | 61 t€ | 81 t€ |
| Finished products | 1 014 € | 412 € | 1 196 € | 542 € | 1 651 € |
| Other receivables (investments) | 107 t€ | 107 t€ | 107 t€ | 0 € | – |
| Other current liabilities | 217 t€ | 21 t€ | 27 t€ | 49 t€ | 51 t€ |
| Income from other investments under non-current assets, from other companies | – | 0 € | 160 € | 200 € | 320 € |
| Tangible assets | 186 t€ | 140 t€ | 145 t€ | 158 t€ | 169 t€ |
| Other social security expenses | 6 245 € | -5 348 € | -6 496 € | -6 346 € | -6 535 € |
| Wages and salaries | 174 t€ | -168 t€ | -184 t€ | -203 t€ | -211 t€ |
| Profit (loss) for the period, equity | 123 t€ | 182 t€ | 185 t€ | 181 t€ | 178 t€ |
| Other shares and similar rights of ownership | 1 077 € | 1 077 € | 1 077 € | 1 077 € | 1 077 € |
| Interest expenses and other financial expenses for non-Group companies | 50 € | -36 € | -121 € | -168 € | -3 € |
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).
Taxes
Measured by taxable income, Tilitoimisto Raetsaari Oy is in the top 10 % of the industry class accounting and bookkeeping activities; tax consultancy (2191 companies with taxable income; median 13 t€, 18 times the median).
Taxable income is the profit as calculated for taxation, not revenue. Public data from the Finnish Tax Administration; figures for 2025 are published in November 2026.
Trade Register events
- Change of CEO