Kuljetus & Maansiirto Niskanen OY is a limited company based in Lapinlahti, registered in 1987. In the financial year ending 31.12.2025, revenue was 6,6 M€ and operating profit 146 t€; equity ratio 26.7 %. Its taxable income in 2024 was 219 t€ and its income taxes 45 t€. It has won 1 public contracts in EU procurement notices.
Revenue 20256,6 M€+1 % on the previous year
Operating profit146 t€2,2 % of revenue
Net profit78 t€EBITDA -194 t€
Equity ratio26,7 %quick ratio 0,88
Taxable income 2024219 t€
top quarter of its industry
Income taxes 202445 t€133 t€ in 2020–2024
In business39 yrsregistered 14.1.1987
Contracts won118,3 M€ in total
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue | 6,6 M€ | 6,6 M€ | 5,8 M€ | 5,8 M€ | 5,2 M€ | 4,6 M€ |
| Revenue change | 0,6 % | 12,5 % | -0,3 % | 13,4 % | 13,2 % | – |
| EBITDA | -194 t€ | 576 t€ | 342 t€ | 437 t€ | 274 t€ | 349 t€ |
| EBITDA % | -2,9 % | 8,8 % | 5,9 % | 7,5 % | 5,3 % | 7,7 % |
| Operating profit | 146 t€ | 277 t€ | 110 t€ | 262 t€ | 39 t€ | 125 t€ |
| Operating margin | 2,2 % | 4,2 % | 1,9 % | 4,5 % | 0,7 % | 2,7 % |
| Net profit | 78 t€ | 175 t€ | 51 t€ | 191 t€ | 16 t€ | 86 t€ |
| Personnel costs | -2,3 M€ | 2,2 M€ | 1,8 M€ | 1,7 M€ | 1,7 M€ | 1,5 M€ |
| Equity ratio | 26,7 % | 26,9 % | 21,7 % | 24,8 % | 19,2 % | 20,4 % |
| Quick ratio | 0,88 | 1,05 | 1,18 | 1,20 | 0,94 | 1,33 |
| Current ratio | 1,05 | 1,18 | 1,32 | 1,37 | 1,11 | 1,49 |
| Debt to revenue | 28,8 % | 27,7 % | 33,0 % | 27,2 % | 29,6 % | 32,3 % |
| Return on equity | 11,3 % | 26,2 % | 9,6 % | 36,3 % | 4,4 % | 22,7 % |
| Balance sheet total | 2,6 M€ | 2,5 M€ | 2,5 M€ | 2,1 M€ | 1,9 M€ | 1,9 M€ |
| Equity | 692 t€ | 667 t€ | 534 t€ | 525 t€ | 363 t€ | 378 t€ |
| Cash and bank | 744 t€ | 743 t€ | 717 t€ | 732 t€ | 285 t€ | 489 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 6,6 M€ | 6,6 M€ | 5,8 M€ | 5,8 M€ | 5,2 M€ | 4,6 M€ |
| Other operating income | 0 € | 1 687 € | 23 t€ | 47 t€ | 54 t€ | 57 t€ |
| Raw materials and services | 2,4 M€ | -2,6 M€ | -2,7 M€ | -2,9 M€ | -2,4 M€ | -2,0 M€ |
| Personnel expenses | 2,3 M€ | -2,2 M€ | -1,8 M€ | -1,7 M€ | -1,7 M€ | -1,5 M€ |
| Depreciations and reductions in value | 340 t€ | -299 t€ | -232 t€ | -175 t€ | -235 t€ | -225 t€ |
| Other operating expenses | 1,3 M€ | -1,2 M€ | -968 t€ | -849 t€ | -772 t€ | -771 t€ |
| Operating profit (loss) | 146 t€ | 277 t€ | 110 t€ | 262 t€ | 39 t€ | 125 t€ |
| Financial income and expenses + (-) | 48 t€ | -59 t€ | -45 t€ | -23 t€ | -18 t€ | -18 t€ |
| Profit (loss) before appropriations and taxes | 98 t€ | 219 t€ | 65 t€ | 238 t€ | 20 t€ | 107 t€ |
| Income taxes | 20 t€ | -44 t€ | -13 t€ | -48 t€ | -4 202 € | -21 t€ |
| Profit (loss) for the financial year | 78 t€ | 175 t€ | 51 t€ | 191 t€ | 16 t€ | 86 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 1,3 M€ | 1,2 M€ | 994 t€ | 845 t€ | 1,0 M€ | 999 t€ |
| Stocks | 206 t€ | 143 t€ | 159 t€ | 158 t€ | 137 t€ | 87 t€ |
| Receivables | 340 t€ | 406 t€ | 588 t€ | 378 t€ | 461 t€ | 275 t€ |
| Cash in hand and at banks | 744 t€ | 743 t€ | 717 t€ | 732 t€ | 285 t€ | 489 t€ |
| Current assets | 1,3 M€ | 1,3 M€ | 1,5 M€ | 1,3 M€ | 883 t€ | 852 t€ |
| Assets | 2,6 M€ | 2,5 M€ | 2,5 M€ | 2,1 M€ | 1,9 M€ | 1,9 M€ |
| Share capital or other similar capital | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ |
| Capital and reserves | 692 t€ | 667 t€ | 534 t€ | 525 t€ | 363 t€ | 378 t€ |
| Long-term liabilities | 671 t€ | 722 t€ | 818 t€ | 660 t€ | 726 t€ | 900 t€ |
| Short-term liabilities | 1,2 M€ | 1,1 M€ | 1,1 M€ | 929 t€ | 798 t€ | 574 t€ |
| Liabilities | 1,9 M€ | 1,8 M€ | 1,9 M€ | 1,6 M€ | 1,5 M€ | 1,5 M€ |
All financial statement items (54)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 6,6 M€ | 6,6 M€ | 5,8 M€ | 5,8 M€ | 5,2 M€ | 4,6 M€ |
| Other operating income | 0 € | 1 687 € | 23 t€ | 47 t€ | 54 t€ | 57 t€ |
| Raw materials and services | 2,4 M€ | -2,6 M€ | -2,7 M€ | -2,9 M€ | -2,4 M€ | -2,0 M€ |
| Personnel expenses | 2,3 M€ | -2,2 M€ | -1,8 M€ | -1,7 M€ | -1,7 M€ | -1,5 M€ |
| Depreciations and reductions in value | 340 t€ | -299 t€ | -232 t€ | -175 t€ | -235 t€ | -225 t€ |
| Other operating expenses | 1,3 M€ | -1,2 M€ | -968 t€ | -849 t€ | -772 t€ | -771 t€ |
| Operating profit (loss) | 146 t€ | 277 t€ | 110 t€ | 262 t€ | 39 t€ | 125 t€ |
| Financial income and expenses + (-) | 48 t€ | -59 t€ | -45 t€ | -23 t€ | -18 t€ | -18 t€ |
| Profit (loss) before appropriations and taxes | 98 t€ | 219 t€ | 65 t€ | 238 t€ | 20 t€ | 107 t€ |
| Income taxes | 20 t€ | -44 t€ | -13 t€ | -48 t€ | -4 202 € | -21 t€ |
| Profit (loss) for the financial year | 78 t€ | 175 t€ | 51 t€ | 191 t€ | 16 t€ | 86 t€ |
| Non-current assets | 1,3 M€ | 1,2 M€ | 994 t€ | 845 t€ | 1,0 M€ | 999 t€ |
| Stocks | 206 t€ | 143 t€ | 159 t€ | 158 t€ | 137 t€ | 87 t€ |
| Receivables | 340 t€ | 406 t€ | 588 t€ | 378 t€ | 461 t€ | 275 t€ |
| Cash in hand and at banks | 744 t€ | 743 t€ | 717 t€ | 732 t€ | 285 t€ | 489 t€ |
| Current assets | 1,3 M€ | 1,3 M€ | 1,5 M€ | 1,3 M€ | 883 t€ | 852 t€ |
| Assets | 2,6 M€ | 2,5 M€ | 2,5 M€ | 2,1 M€ | 1,9 M€ | 1,9 M€ |
| Share capital or other similar capital | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ |
| Capital and reserves | 692 t€ | 667 t€ | 534 t€ | 525 t€ | 363 t€ | 378 t€ |
| Long-term liabilities | 671 t€ | 722 t€ | 818 t€ | 660 t€ | 726 t€ | 900 t€ |
| Short-term liabilities | 1,2 M€ | 1,1 M€ | 1,1 M€ | 929 t€ | 798 t€ | 574 t€ |
| Liabilities | 1,9 M€ | 1,8 M€ | 1,9 M€ | 1,6 M€ | 1,5 M€ | 1,5 M€ |
| Short-term accounts payable | 517 t€ | 404 t€ | 459 t€ | 293 t€ | 318 t€ | 140 t€ |
| Short-term prepayments and accrued income | 36 t€ | 64 t€ | 271 t€ | 95 t€ | 133 t€ | 8 047 € |
| Depreciations according to plan | 340 t€ | -299 t€ | -232 t€ | -175 t€ | -235 t€ | -225 t€ |
| Short-term liabilities to credit institutions | 68 t€ | 93 t€ | 93 t€ | 143 t€ | 43 t€ | 43 t€ |
| Land and water areas, Owned | 6 116 € | 6 116 € | 6 116 € | 6 116 € | 6 116 € | 6 116 € |
| Other tangible assets | 6 690 € | 7 943 € | 9 196 € | 10 t€ | 7 475 € | 8 546 € |
| Investments | 25 t€ | 12 t€ | 0 € | – | – | – |
| Retained earnings | 479 t€ | 357 t€ | 348 t€ | 199 t€ | 212 t€ | 157 t€ |
| Liabilities | 2,6 M€ | 2,5 M€ | 2,5 M€ | 2,1 M€ | 1,9 M€ | 1,9 M€ |
| Intangible assets | 6 000 € | 8 000 € | 0 € | – | – | – |
| Other interest and financial income from non-group companies | 4 843 € | 7 254 € | 0 € | 4 € | 9 € | 0 € |
| Short-term receivables | 340 t€ | 406 t€ | 588 t€ | 378 t€ | 461 t€ | 275 t€ |
| Short-term accrued expenses and deferred income | 377 t€ | 338 t€ | 341 t€ | 289 t€ | 250 t€ | 229 t€ |
| Purchases during the financial year | 2,1 M€ | -2,2 M€ | -2,2 M€ | -2,3 M€ | -2,0 M€ | -1,4 M€ |
| Short-term sales receivables | 304 t€ | 342 t€ | 317 t€ | 283 t€ | 329 t€ | 267 t€ |
| Inventory increase (+) or decrease (-) | -63 t€ | -16 t€ | 1 225 € | 21 t€ | 49 t€ | 38 t€ |
| Pension expenses | 347 t€ | -330 t€ | -286 t€ | -250 t€ | -244 t€ | -198 t€ |
| Services purchased | 386 t€ | -355 t€ | -514 t€ | -576 t€ | -431 t€ | -594 t€ |
| Machinery and equipment | 939 t€ | 810 t€ | 609 t€ | 432 t€ | 617 t€ | 583 t€ |
| Long-term liabilities to credit institutions | 174 t€ | 242 t€ | 339 t€ | 553 t€ | 685 t€ | 900 t€ |
| Other current liabilities | 266 t€ | 255 t€ | 212 t€ | 204 t€ | 187 t€ | 162 t€ |
| Long-term accounts payable | 497 t€ | 480 t€ | 479 t€ | 108 t€ | 42 t€ | 0 € |
| Tangible assets | 1,3 M€ | 1,2 M€ | 994 t€ | 845 t€ | 1,0 M€ | 999 t€ |
| Goodwill | 6 000 € | 8 000 € | 0 € | – | – | – |
| Other social security expenses | 77 t€ | -60 t€ | -51 t€ | -47 t€ | -52 t€ | -32 t€ |
| Buildings and structures, Owned | 319 t€ | 344 t€ | 369 t€ | 397 t€ | 374 t€ | 402 t€ |
| Wages and salaries | 1,9 M€ | -1,8 M€ | -1,5 M€ | -1,4 M€ | -1,4 M€ | -1,3 M€ |
| Profit (loss) for the period, equity | 78 t€ | 175 t€ | 51 t€ | 191 t€ | 16 t€ | 86 t€ |
| Reserve for invested non-restricted equity | 120 t€ | 120 t€ | 120 t€ | 120 t€ | 120 t€ | 120 t€ |
| Other shares and similar rights of ownership | 25 t€ | 12 t€ | 0 € | – | – | – |
| Materials and supplies | 206 t€ | 143 t€ | 159 t€ | 158 t€ | 137 t€ | 87 t€ |
| Interest expenses and other financial expenses for non-Group companies | 53 t€ | -66 t€ | -45 t€ | -23 t€ | -18 t€ | -18 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, Kuljetus & Maansiirto Niskanen OY is in the top quarter of the industry class freight transport by road (2782 companies with taxable income; median 34 t€, 6,4 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.
Public contracts won
- Raakapuun autokuljetuspalveluiden hankinta 1.1.2026 alkaviin sopimuksiinMetsähallitus Metsätalous Oy18,3 M€