LVI-Konsultointi R. Määttä Oy is a limited company based in Rovaniemi, registered in 1989. In the financial year ending 31.12.2025, revenue was 117 t€ and operating profit 22 t€; equity ratio 84.4 %. Its taxable income in 2024 was 6 772 € and its income taxes 1 354 €.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 117 t€ | 94 t€ | 103 t€ |
| Revenue change | 24,6 % | -9,1 % | – |
| EBITDA | 20 t€ | 8 313 € | 21 t€ |
| EBITDA % | 17,5 % | 8,9 % | 20,2 % |
| Operating profit | 22 t€ | 6 485 € | 18 t€ |
| Operating margin | 18,7 % | 6,9 % | 17,8 % |
| Net profit | 17 t€ | 5 129 € | 15 t€ |
| Personnel costs | -54 t€ | 46 t€ | 41 t€ |
| Equity ratio | 84,4 % | 86,9 % | 77,8 % |
| Quick ratio | 6,09 | 6,99 | 4,05 |
| Current ratio | 6,09 | 6,99 | 4,05 |
| Debt to revenue | 11,1 % | 9,2 % | 15,7 % |
| Return on equity | 24,9 % | 9,0 % | 25,8 % |
| Balance sheet total | 83 t€ | 66 t€ | 73 t€ |
| Equity | 70 t€ | 57 t€ | 57 t€ |
| Cash and bank | 68 t€ | 38 t€ | 55 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 117 t€ | 94 t€ | 103 t€ |
| Raw materials and services | 5 024 € | -2 017 € | -445 € |
| Personnel expenses | 54 t€ | -46 t€ | -41 t€ |
| Depreciations and reductions in value | 1 372 € | -1 829 € | -2 438 € |
| Other operating expenses | 34 t€ | -38 t€ | -40 t€ |
| Operating profit (loss) | 22 t€ | 6 485 € | 18 t€ |
| Financial income and expenses + (-) | -70 € | 2 € | 0 € |
| Profit (loss) before appropriations and taxes | 22 t€ | 6 487 € | 18 t€ |
| Income taxes | 4 410 € | -1 358 € | -3 726 € |
| Profit (loss) for the financial year | 17 t€ | 5 129 € | 15 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 4 115 € | 5 486 € | 7 315 € |
| Receivables | 10 t€ | 22 t€ | 11 t€ |
| Cash in hand and at banks | 68 t€ | 38 t€ | 55 t€ |
| Current assets | 79 t€ | 60 t€ | 65 t€ |
| Assets | 83 t€ | 66 t€ | 73 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 70 t€ | 57 t€ | 57 t€ |
| Short-term liabilities | 13 t€ | 8 620 € | 16 t€ |
| Liabilities | 13 t€ | 8 620 € | 16 t€ |
All financial statement items (37)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 117 t€ | 94 t€ | 103 t€ |
| Raw materials and services | 5 024 € | -2 017 € | -445 € |
| Personnel expenses | 54 t€ | -46 t€ | -41 t€ |
| Depreciations and reductions in value | 1 372 € | -1 829 € | -2 438 € |
| Other operating expenses | 34 t€ | -38 t€ | -40 t€ |
| Operating profit (loss) | 22 t€ | 6 485 € | 18 t€ |
| Financial income and expenses + (-) | -70 € | 2 € | 0 € |
| Profit (loss) before appropriations and taxes | 22 t€ | 6 487 € | 18 t€ |
| Income taxes | 4 410 € | -1 358 € | -3 726 € |
| Profit (loss) for the financial year | 17 t€ | 5 129 € | 15 t€ |
| Non-current assets | 4 115 € | 5 486 € | 7 315 € |
| Receivables | 10 t€ | 22 t€ | 11 t€ |
| Cash in hand and at banks | 68 t€ | 38 t€ | 55 t€ |
| Current assets | 79 t€ | 60 t€ | 65 t€ |
| Assets | 83 t€ | 66 t€ | 73 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 70 t€ | 57 t€ | 57 t€ |
| Short-term liabilities | 13 t€ | 8 620 € | 16 t€ |
| Liabilities | 13 t€ | 8 620 € | 16 t€ |
| Depreciations according to plan | 1 372 € | -1 829 € | -2 438 € |
| Short-term sales receivables | 10 t€ | 16 t€ | 7 403 € |
| Pension expenses | 3 315 € | -6 432 € | -5 113 € |
| Profit (loss) for the period, equity | 17 t€ | 5 129 € | 15 t€ |
| Interest expenses and other financial expenses for non-Group companies | 0 € | 0 € | 0 € |
| Short-term receivables | 10 t€ | 22 t€ | 11 t€ |
| Liabilities | 83 t€ | 66 t€ | 73 t€ |
| Wages and salaries | 50 t€ | -39 t€ | -36 t€ |
| Other social security expenses | 1 092 € | -627 € | -753 € |
| Tangible assets | 4 115 € | 5 486 € | 7 315 € |
| Short-term accounts payable | 232 € | 250 € | 604 € |
| Short-term accrued expenses and deferred income | 1 367 € | 566 € | 626 € |
| Other interest and financial income from non-group companies | 70 € | 2 € | 0 € |
| Other current liabilities | 11 t€ | 7 804 € | 15 t€ |
| Purchases during the financial year | 5 024 € | -2 017 € | -445 € |
| Short-term prepayments and accrued income | 0 € | 5 454 € | 3 125 € |
| Machinery and equipment | 4 115 € | 5 486 € | 7 315 € |
| Retained earnings | 50 t€ | 49 t€ | 39 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, LVI-Konsultointi R. Määttä Oy is in the lower half of the industry class engineering design and technical consultancy incidental to heating, plumbing and air-conditioning (216 companies with taxable income; median 23 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.
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