Asianajotoimisto Haara & Tuomivaara Oy is a limited company based in Helsinki, registered in 1987. In the financial year ending 31.12.2025, revenue was 320 t€ and operating profit 46 t€; equity ratio 57.9 %. Its taxable income in 2024 was 67 t€ and its income taxes 14 t€. Public buyers bought 3 062 € from it in 2022–2022; the largest buyer is Lääkealan turvallisuus- ja kehittämiskeskus (Sosiaali- ja terveysministeriön hallinnonala).
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 320 t€ | 334 t€ | 315 t€ |
| Revenue change | -4,1 % | 5,9 % | – |
| EBITDA | 45 t€ | 67 t€ | 46 t€ |
| EBITDA % | 14,1 % | 20,1 % | 14,5 % |
| Operating profit | 46 t€ | 67 t€ | 45 t€ |
| Operating margin | 14,3 % | 19,9 % | 14,2 % |
| Net profit | 36 t€ | 53 t€ | 36 t€ |
| Personnel costs | -192 t€ | 185 t€ | 190 t€ |
| Equity ratio | 57,9 % | 67,1 % | 49,2 % |
| Quick ratio | 2,27 | 2,92 | 1,87 |
| Current ratio | 2,27 | 2,92 | 1,87 |
| Debt to revenue | 9,8 % | 8,9 % | 14,8 % |
| Return on equity | 83,7 % | 86,6 % | 78,6 % |
| Balance sheet total | 74 t€ | 91 t€ | 92 t€ |
| Equity | 43 t€ | 61 t€ | 45 t€ |
| Cash and bank | 49 t€ | 36 t€ | 58 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 320 t€ | 334 t€ | 315 t€ |
| Raw materials and services | 8 898 € | -5 253 € | -5 396 € |
| Personnel expenses | 192 t€ | -185 t€ | -190 t€ |
| Depreciations and reductions in value | 549 € | -733 € | -977 € |
| Other operating expenses | 73 t€ | -76 t€ | -74 t€ |
| Operating profit (loss) | 46 t€ | 67 t€ | 45 t€ |
| Financial income and expenses + (-) | -257 € | -373 € | -298 € |
| Profit (loss) before appropriations and taxes | 46 t€ | 66 t€ | 44 t€ |
| Income taxes | 9 922 € | -13 t€ | -8 885 € |
| Profit (loss) for the financial year | 36 t€ | 53 t€ | 36 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 3 139 € | 3 689 € | 4 421 € |
| Receivables | 22 t€ | 51 t€ | 29 t€ |
| Cash in hand and at banks | 49 t€ | 36 t€ | 58 t€ |
| Current assets | 71 t€ | 87 t€ | 87 t€ |
| Assets | 74 t€ | 91 t€ | 92 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 43 t€ | 61 t€ | 45 t€ |
| Short-term liabilities | 31 t€ | 30 t€ | 47 t€ |
| Liabilities | 31 t€ | 30 t€ | 47 t€ |
All financial statement items (40)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 320 t€ | 334 t€ | 315 t€ |
| Raw materials and services | 8 898 € | -5 253 € | -5 396 € |
| Personnel expenses | 192 t€ | -185 t€ | -190 t€ |
| Depreciations and reductions in value | 549 € | -733 € | -977 € |
| Other operating expenses | 73 t€ | -76 t€ | -74 t€ |
| Operating profit (loss) | 46 t€ | 67 t€ | 45 t€ |
| Financial income and expenses + (-) | -257 € | -373 € | -298 € |
| Profit (loss) before appropriations and taxes | 46 t€ | 66 t€ | 44 t€ |
| Income taxes | 9 922 € | -13 t€ | -8 885 € |
| Profit (loss) for the financial year | 36 t€ | 53 t€ | 36 t€ |
| Non-current assets | 3 139 € | 3 689 € | 4 421 € |
| Receivables | 22 t€ | 51 t€ | 29 t€ |
| Cash in hand and at banks | 49 t€ | 36 t€ | 58 t€ |
| Current assets | 71 t€ | 87 t€ | 87 t€ |
| Assets | 74 t€ | 91 t€ | 92 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 43 t€ | 61 t€ | 45 t€ |
| Short-term liabilities | 31 t€ | 30 t€ | 47 t€ |
| Liabilities | 31 t€ | 30 t€ | 47 t€ |
| Profit (loss) for the period, equity | 36 t€ | 53 t€ | 36 t€ |
| Machinery and equipment | 1 648 € | 2 198 € | 2 930 € |
| Pension expenses | 36 t€ | -27 t€ | -27 t€ |
| Short-term accounts payable | 1 347 € | 769 € | 635 € |
| Short-term prepayments and accrued income | 1 496 € | 343 € | 0 € |
| Liabilities | 74 t€ | 91 t€ | 92 t€ |
| Short-term accrued expenses and deferred income | 621 € | 9 208 € | 20 t€ |
| Short-term sales receivables | 18 t€ | 46 t€ | 26 t€ |
| Interest expenses and other financial expenses for non-Group companies | 281 € | -423 € | -315 € |
| Other current liabilities | 29 t€ | 20 t€ | 26 t€ |
| Short-term receivables | 22 t€ | 51 t€ | 29 t€ |
| Other short-term receivables | 3 212 € | 4 090 € | 3 200 € |
| Retained earnings | 4 486 € | 5 657 € | 7 153 € |
| Other tangible assets | 1 491 € | 1 491 € | 1 491 € |
| Depreciations according to plan | 549 € | -733 € | -977 € |
| Tangible assets | 3 139 € | 3 689 € | 4 421 € |
| Services purchased | 8 196 € | -4 196 € | -3 420 € |
| Purchases during the financial year | 702 € | -1 058 € | -1 976 € |
| Other interest and financial income from non-group companies | 538 € | 50 € | 17 € |
| Other social security expenses | 4 032 € | -2 934 € | -12 t€ |
| Wages and salaries | 152 t€ | -156 t€ | -151 t€ |
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, Asianajotoimisto Haara & Tuomivaara Oy is in the lower half of the industry class legal representation activities (455 companies with taxable income; median 76 t€).
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.