Ab Hästöskata Oy is a limited company based in Kruunupyy, registered in 1991. In the financial year ending 31.12.2025, revenue was 266 t€ and operating profit 42 t€; equity ratio 65.1 %. Its taxable income in 2024 was 28 t€ and its income taxes 5 679 €. It holds 1 alcohol licences.
Revenue 2025266 t€-14 % on the previous year
Operating profit42 t€15,7 % of revenue
Net profit26 t€EBITDA 28 t€
Equity ratio65,1 %quick ratio 0,13
Taxable income 202428 t€
upper half of its industry
Income taxes 20245 679 €33 t€ in 2020–2024
In business35 yrsregistered 24.4.1991
Alcohol licences1latest 8.5.2007
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 266 t€ | 308 t€ | 304 t€ | 284 t€ |
| Revenue change | -13,8 % | 1,2 % | 7,2 % | – |
| EBITDA | 28 t€ | 52 t€ | 39 t€ | 40 t€ |
| EBITDA % | 10,7 % | 16,7 % | 12,9 % | 14,2 % |
| Operating profit | 42 t€ | 39 t€ | 26 t€ | 25 t€ |
| Operating margin | 15,7 % | 12,7 % | 8,5 % | 9,0 % |
| Net profit | 26 t€ | 23 t€ | 12 t€ | 13 t€ |
| Personnel costs | -88 t€ | 92 t€ | 107 t€ | 98 t€ |
| Equity ratio | 65,1 % | 61,3 % | 55,4 % | 51,9 % |
| Quick ratio | 0,13 | 0,13 | 0,20 | 0,24 |
| Current ratio | 0,15 | 0,15 | 0,23 | 0,27 |
| Debt to revenue | 61,3 % | 56,7 % | 67,4 % | 79,0 % |
| Return on equity | 8,7 % | 8,2 % | 4,7 % | 5,3 % |
| Balance sheet total | 466 t€ | 451 t€ | 459 t€ | 466 t€ |
| Equity | 303 t€ | 277 t€ | 254 t€ | 242 t€ |
| Cash and bank | 722 € | 2 639 € | 3 820 € | 1 095 € |
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 | 266 t€ | 308 t€ | 304 t€ | 284 t€ |
| Other operating income | 7 839 € | 349 € | 0 € | 90 € |
| Raw materials and services | 83 t€ | -96 t€ | -97 t€ | -84 t€ |
| Personnel expenses | 88 t€ | -92 t€ | -107 t€ | -98 t€ |
| Depreciations and reductions in value | 13 t€ | -12 t€ | -13 t€ | -15 t€ |
| Other operating expenses | 69 t€ | -74 t€ | -68 t€ | -65 t€ |
| Operating profit (loss) | 42 t€ | 39 t€ | 26 t€ | 25 t€ |
| Financial income and expenses + (-) | 8 878 € | -11 t€ | -11 t€ | -9 203 € |
| Profit (loss) before appropriations and taxes | 33 t€ | 28 t€ | 15 t€ | 16 t€ |
| Income taxes | 6 566 € | -5 679 € | -2 982 € | -3 264 € |
| Profit (loss) for the financial year | 26 t€ | 23 t€ | 12 t€ | 13 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 457 t€ | 439 t€ | 444 t€ | 450 t€ |
| Stocks | 994 € | 1 634 € | 1 708 € | 1 918 € |
| Receivables | 6 788 € | 8 486 € | 9 626 € | 13 t€ |
| Cash in hand and at banks | 722 € | 2 639 € | 3 820 € | 1 095 € |
| Current assets | 8 504 € | 13 t€ | 15 t€ | 16 t€ |
| Assets | 466 t€ | 451 t€ | 459 t€ | 466 t€ |
| Share capital or other similar capital | 8 013 € | 8 013 € | 8 013 € | 8 013 € |
| Capital and reserves | 303 t€ | 277 t€ | 254 t€ | 242 t€ |
| Long-term liabilities | 105 t€ | 89 t€ | 138 t€ | 165 t€ |
| Short-term liabilities | 58 t€ | 86 t€ | 67 t€ | 60 t€ |
| Liabilities | 163 t€ | 175 t€ | 205 t€ | 224 t€ |
All financial statement items (56)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 266 t€ | 308 t€ | 304 t€ | 284 t€ |
| Other operating income | 7 839 € | 349 € | 0 € | 90 € |
| Raw materials and services | 83 t€ | -96 t€ | -97 t€ | -84 t€ |
| Personnel expenses | 88 t€ | -92 t€ | -107 t€ | -98 t€ |
| Depreciations and reductions in value | 13 t€ | -12 t€ | -13 t€ | -15 t€ |
| Other operating expenses | 69 t€ | -74 t€ | -68 t€ | -65 t€ |
| Operating profit (loss) | 42 t€ | 39 t€ | 26 t€ | 25 t€ |
| Financial income and expenses + (-) | 8 878 € | -11 t€ | -11 t€ | -9 203 € |
| Profit (loss) before appropriations and taxes | 33 t€ | 28 t€ | 15 t€ | 16 t€ |
| Income taxes | 6 566 € | -5 679 € | -2 982 € | -3 264 € |
| Profit (loss) for the financial year | 26 t€ | 23 t€ | 12 t€ | 13 t€ |
| Non-current assets | 457 t€ | 439 t€ | 444 t€ | 450 t€ |
| Stocks | 994 € | 1 634 € | 1 708 € | 1 918 € |
| Receivables | 6 788 € | 8 486 € | 9 626 € | 13 t€ |
| Cash in hand and at banks | 722 € | 2 639 € | 3 820 € | 1 095 € |
| Current assets | 8 504 € | 13 t€ | 15 t€ | 16 t€ |
| Assets | 466 t€ | 451 t€ | 459 t€ | 466 t€ |
| Share capital or other similar capital | 8 013 € | 8 013 € | 8 013 € | 8 013 € |
| Capital and reserves | 303 t€ | 277 t€ | 254 t€ | 242 t€ |
| Long-term liabilities | 105 t€ | 89 t€ | 138 t€ | 165 t€ |
| Short-term liabilities | 58 t€ | 86 t€ | 67 t€ | 60 t€ |
| Liabilities | 163 t€ | 175 t€ | 205 t€ | 224 t€ |
| Long-term liabilities to credit institutions | 105 t€ | 89 t€ | 138 t€ | 165 t€ |
| Other current liabilities | 14 t€ | 11 t€ | 10 t€ | 8 430 € |
| Advance payments and construction in progress | 38 t€ | 17 t€ | 10 t€ | 3 225 € |
| Wages and salaries | 73 t€ | -77 t€ | -88 t€ | -81 t€ |
| Other receivables (investments) | 850 € | 850 € | 850 € | 850 € |
| Income from other investments under non-current assets, from other companies | 120 € | 0 € | 140 € | 0 € |
| Inventory increase (+) or decrease (-) | 640 € | -74 € | -210 € | 277 € |
| Pension expenses | 12 t€ | -13 t€ | -16 t€ | -14 t€ |
| Tangible assets | 457 t€ | 438 t€ | 443 t€ | 449 t€ |
| Depreciations according to plan | 13 t€ | -12 t€ | -13 t€ | -15 t€ |
| Liabilities | 466 t€ | 451 t€ | 459 t€ | 466 t€ |
| Other short-term receivables | 2 924 € | 4 924 € | 4 276 € | 3 244 € |
| Investments | 850 € | 850 € | 850 € | 850 € |
| Buildings and structures, Owned | 244 t€ | 255 t€ | 265 t€ | 276 t€ |
| Other social security expenses | 2 727 € | -2 219 € | -3 181 € | -2 894 € |
| Materials and supplies | 994 € | 1 634 € | 1 708 € | 1 918 € |
| Land and water areas, Owned | 165 t€ | 162 t€ | 162 t€ | 162 t€ |
| Profit (loss) for the period, equity | 26 t€ | 23 t€ | 12 t€ | 13 t€ |
| Services purchased | 2 700 € | -3 780 € | -5 168 € | -7 374 € |
| Revaluation reserve | 92 t€ | 92 t€ | 92 t€ | 92 t€ |
| Retained earnings | 177 t€ | 154 t€ | 142 t€ | 129 t€ |
| Short-term liabilities to credit institutions | 26 t€ | 48 t€ | 27 t€ | 27 t€ |
| Purchases during the financial year | 79 t€ | -92 t€ | -92 t€ | -77 t€ |
| Other tangible assets | – | – | 0 € | 200 € |
| Short-term prepayments and accrued income | 1 916 € | 2 215 € | 1 596 € | 4 007 € |
| Other interest and financial income from non-group companies | 1 € | 0 € | 3 € | 72 € |
| Short-term accrued expenses and deferred income | 5 609 € | 8 361 € | 11 t€ | 3 881 € |
| Short-term sales receivables | 600 € | 0 € | 2 406 € | 0 € |
| Short-term receivables | 6 788 € | 8 486 € | 9 626 € | 13 t€ |
| Short-term loan receivables | 1 348 € | 1 348 € | 1 348 € | 5 848 € |
| Interest expenses and other financial expenses for non-Group companies | 8 999 € | -11 t€ | -11 t€ | -9 275 € |
| Production for own use | 21 t€ | 6 244 € | 7 056 € | 3 864 € |
| Machinery and equipment | 9 523 € | 4 891 € | 5 807 € | 7 742 € |
| Short-term accounts payable | 12 t€ | 19 t€ | 19 t€ | 20 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, Ab Hästöskata Oy is in the upper half of the industry class restaurants and cafeterias (3068 companies with taxable income; median 22 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.
Alcohol licences
- Restaurang HästöskatanHästövägen 940Anniskelu
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