SMA-Konsultointi Oy is a limited company based in Espoo, registered in 1986. In the financial year ending 31.12.2025, revenue was 314 t€ and operating profit -30 t€; equity ratio 100.0 %. Its taxable income in 2024 was 579 t€ and its income taxes 118 t€.
Revenue 2025314 t€+703 % on the previous year
Operating profit-30 t€-9,6 % of revenue
Net profit1,2 M€EBITDA -30 t€
Equity ratio100,0 %quick ratio 21531,35
Taxable income 2024579 t€
top 10 % of its industry
Income taxes 2024118 t€393 t€ in 2020–2024
In business40 yrsregistered 7.8.1986
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 314 t€ | 39 t€ | 24 t€ | 1,2 M€ |
| Revenue change | 702,7 % | 60,1 % | -97,9 % | – |
| EBITDA | -30 t€ | -73 t€ | -8 674 € | 374 t€ |
| EBITDA % | -9,6 % | -186,5 % | -35,5 % | 31,7 % |
| Operating profit | -30 t€ | -73 t€ | -8 674 € | 374 t€ |
| Operating margin | -9,6 % | -186,5 % | -35,5 % | 31,7 % |
| Net profit | 1,2 M€ | 1,3 M€ | 562 t€ | 1,6 M€ |
| Equity ratio | 100,0 % | 99,2 % | 100,0 % | 100,0 % |
| Quick ratio | 21531,35 | 30,95 | 52831,90 | 2064,71 |
| Current ratio | 39292,70 | 63,62 | 122485,38 | 4355,01 |
| Debt to revenue | 0,0 % | 100,9 % | 0,1 % | 0,1 % |
| Return on equity | 22,6 % | 26,9 % | 13,5 % | 36,7 % |
| Balance sheet total | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Equity | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Cash and bank | 1,9 M€ | 1,1 M€ | 902 t€ | 1,9 M€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 314 t€ | 39 t€ | 24 t€ | 1,2 M€ |
| Other operating income | – | – | 0 € | 1 958 € |
| Raw materials and services | 334 t€ | -106 t€ | -30 t€ | -803 t€ |
| Other operating expenses | 11 t€ | -5 608 € | -3 551 € | -2 733 € |
| Operating profit (loss) | -30 t€ | -73 t€ | -8 674 € | 374 t€ |
| Financial income and expenses + (-) | -1,4 M€ | 1,5 M€ | 610 t€ | 1,3 M€ |
| Profit (loss) before appropriations and taxes | 1,3 M€ | 1,5 M€ | 601 t€ | 1,7 M€ |
| Income taxes | 108 t€ | -116 t€ | -39 t€ | -81 t€ |
| Profit (loss) for the financial year | 1,2 M€ | 1,3 M€ | 562 t€ | 1,6 M€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 1,9 M€ | 2,5 M€ | 1,7 M€ | 172 t€ |
| Stocks | 1,6 M€ | 1,3 M€ | 1,4 M€ | 2,2 M€ |
| Receivables | 34 t€ | 76 t€ | 155 t€ | 100 t€ |
| Cash in hand and at banks | 1,9 M€ | 1,1 M€ | 902 t€ | 1,9 M€ |
| Current assets | 3,5 M€ | 2,5 M€ | 2,4 M€ | 4,2 M€ |
| Assets | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Short-term liabilities | 89 € | 39 t€ | 20 € | 974 € |
| Liabilities | 89 € | 39 t€ | 20 € | 974 € |
All financial statement items (37)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 314 t€ | 39 t€ | 24 t€ | 1,2 M€ |
| Other operating income | – | – | 0 € | 1 958 € |
| Raw materials and services | 334 t€ | -106 t€ | -30 t€ | -803 t€ |
| Other operating expenses | 11 t€ | -5 608 € | -3 551 € | -2 733 € |
| Operating profit (loss) | -30 t€ | -73 t€ | -8 674 € | 374 t€ |
| Financial income and expenses + (-) | -1,4 M€ | 1,5 M€ | 610 t€ | 1,3 M€ |
| Profit (loss) before appropriations and taxes | 1,3 M€ | 1,5 M€ | 601 t€ | 1,7 M€ |
| Income taxes | 108 t€ | -116 t€ | -39 t€ | -81 t€ |
| Profit (loss) for the financial year | 1,2 M€ | 1,3 M€ | 562 t€ | 1,6 M€ |
| Non-current assets | 1,9 M€ | 2,5 M€ | 1,7 M€ | 172 t€ |
| Stocks | 1,6 M€ | 1,3 M€ | 1,4 M€ | 2,2 M€ |
| Receivables | 34 t€ | 76 t€ | 155 t€ | 100 t€ |
| Cash in hand and at banks | 1,9 M€ | 1,1 M€ | 902 t€ | 1,9 M€ |
| Current assets | 3,5 M€ | 2,5 M€ | 2,4 M€ | 4,2 M€ |
| Assets | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Short-term liabilities | 89 € | 39 t€ | 20 € | 974 € |
| Liabilities | 89 € | 39 t€ | 20 € | 974 € |
| Investments | 1,9 M€ | 2,5 M€ | 1,7 M€ | 172 t€ |
| Other short-term receivables | 0 € | 6 367 € | 118 t€ | 75 t€ |
| Other current liabilities | 89 € | 109 € | 20 € | 974 € |
| Retained earnings | 4,2 M€ | 3,6 M€ | 3,6 M€ | 2,8 M€ |
| Short-term prepayments and accrued income | 34 t€ | 69 t€ | 37 t€ | 25 t€ |
| Purchases during the financial year | 598 t€ | -29 € | -108 t€ | -308 t€ |
| Profit (loss) for the period, equity | 1,2 M€ | 1,3 M€ | 562 t€ | 1,6 M€ |
| Short-term receivables | 34 t€ | 76 t€ | 155 t€ | 100 t€ |
| Short-term accrued expenses and deferred income | 0 € | 39 t€ | 0 € | – |
| Other receivables (investments) | 1,1 M€ | 1,5 M€ | 724 t€ | 152 t€ |
| Liabilities | 5,4 M€ | 5,0 M€ | 4,2 M€ | 4,4 M€ |
| Other interest and financial income from non-group companies | 75 t€ | 91 t€ | 83 t€ | 1 986 € |
| Impairment on investments for non-current assets | – | – | 0 € | -34 t€ |
| Other stocks | 1,6 M€ | 1,3 M€ | 1,4 M€ | 2,2 M€ |
| Services purchased | 1 427 € | 0 € | – | – |
| Inventory increase (+) or decrease (-) | -265 t€ | -106 t€ | 78 t€ | -496 t€ |
| Other shares and similar rights of ownership | 827 t€ | 1,1 M€ | 998 t€ | 20 t€ |
| Income from other investments under non-current assets, from other companies | 1,3 M€ | 1,4 M€ | 527 t€ | 1,4 M€ |
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, SMA-Konsultointi Oy is in the top 10 % of the industry class other financial service activities, except insurance and pension funding n.e.c. (2751 companies with taxable income; median 21 t€, 28 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.