Oy PJK Test House Ab is a limited company based in Helsinki, registered in 1992. In the financial year ending 31.12.2025, revenue was 98 t€ and operating profit 13 t€; equity ratio 87.1 %. Public buyers bought 31 t€ from it in 2022–2026; the largest buyer is Opetushallitus (Opetus- ja kulttuuriministeriön hallinnonala).
Revenue 202598 t€+13 % on the previous year
Operating profit13 t€13,6 % of revenue
Net profit9 135 €EBITDA 2 936 €
Equity ratio87,1 %quick ratio 3,74
Taxable income 20240 €
-100 % on the previous year
Income taxes 20240 €58 t€ in 2020–2024
In business34 yrsregistered 26.8.1992
Sales to public buyers31 t€2022–2026
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 | 98 t€ | 87 t€ | 126 t€ | 199 t€ | 246 t€ | 237 t€ |
| Revenue change | 13,1 % | -31,3 % | -36,5 % | -19,0 % | 3,4 % | – |
| EBITDA | 2 936 € | 7 161 € | 23 t€ | 94 t€ | 143 t€ | 89 t€ |
| EBITDA % | 3,0 % | 8,2 % | 18,2 % | 47,5 % | 58,3 % | 37,6 % |
| Operating profit | 13 t€ | -6 754 € | 4 384 € | 71 t€ | 119 t€ | 86 t€ |
| Operating margin | 13,6 % | -7,8 % | 3,5 % | 35,7 % | 48,6 % | 36,3 % |
| Net profit | 9 135 € | -4 862 € | 1 718 € | 55 t€ | 96 t€ | 68 t€ |
| Personnel costs | -35 t€ | 50 t€ | 64 t€ | 61 t€ | 61 t€ | 91 t€ |
| Equity ratio | 87,1 % | 91,4 % | 90,6 % | 86,4 % | 78,1 % | 73,9 % |
| Quick ratio | 3,74 | 5,32 | 5,00 | 3,68 | 2,31 | 2,20 |
| Current ratio | 3,74 | 5,32 | 5,00 | 3,68 | 2,31 | 2,20 |
| Debt to revenue | 44,0 % | 33,4 % | 27,9 % | 28,8 % | 38,4 % | 38,8 % |
| Return on equity | 3,1 % | -1,6 % | 0,5 % | 15,1 % | 28,4 % | 25,9 % |
| Balance sheet total | 334 t€ | 338 t€ | 374 t€ | 422 t€ | 431 t€ | 353 t€ |
| Equity | 291 t€ | 309 t€ | 338 t€ | 365 t€ | 336 t€ | 261 t€ |
| Cash and bank | 136 t€ | 94 t€ | 80 t€ | 113 t€ | 100 t€ | 78 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 | 98 t€ | 87 t€ | 126 t€ | 199 t€ | 246 t€ | 237 t€ |
| Other operating income | 6 600 € | 3 599 € | 2 063 € | 4 581 € | 4 462 € | 14 t€ |
| Raw materials and services | 1 046 € | -1 843 € | -2 734 € | -2 554 € | -1 702 € | -7 363 € |
| Personnel expenses | 35 t€ | -50 t€ | -64 t€ | -61 t€ | -61 t€ | -91 t€ |
| Depreciations and reductions in value | 10 t€ | -14 t€ | -19 t€ | -23 t€ | -24 t€ | -3 033 € |
| Other operating expenses | 45 t€ | -31 t€ | -39 t€ | -46 t€ | -44 t€ | -64 t€ |
| Operating profit (loss) | 13 t€ | -6 754 € | 4 384 € | 71 t€ | 119 t€ | 86 t€ |
| Financial income and expenses + (-) | 11 € | -30 € | 145 € | -579 € | -228 € | -1 636 € |
| Profit (loss) before appropriations and taxes | 13 t€ | -6 784 € | 4 529 € | 70 t€ | 119 t€ | 85 t€ |
| Income taxes | 4 227 € | 1 922 € | -2 811 € | -15 t€ | -24 t€ | -17 t€ |
| Profit (loss) for the financial year | 9 135 € | -4 862 € | 1 718 € | 55 t€ | 96 t€ | 68 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 173 t€ | 184 t€ | 197 t€ | 212 t€ | 212 t€ | 150 t€ |
| Receivables | 26 t€ | 61 t€ | 96 t€ | 98 t€ | 118 t€ | 124 t€ |
| Cash in hand and at banks | 136 t€ | 94 t€ | 80 t€ | 113 t€ | 100 t€ | 78 t€ |
| Current assets | 161 t€ | 154 t€ | 176 t€ | 210 t€ | 218 t€ | 203 t€ |
| Assets | 334 t€ | 338 t€ | 374 t€ | 422 t€ | 431 t€ | 353 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 291 t€ | 309 t€ | 338 t€ | 365 t€ | 336 t€ | 261 t€ |
| Short-term liabilities | 43 t€ | 29 t€ | 35 t€ | 57 t€ | 94 t€ | 92 t€ |
| Liabilities | 43 t€ | 29 t€ | 35 t€ | 57 t€ | 94 t€ | 92 t€ |
All financial statement items (45)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 98 t€ | 87 t€ | 126 t€ | 199 t€ | 246 t€ | 237 t€ |
| Other operating income | 6 600 € | 3 599 € | 2 063 € | 4 581 € | 4 462 € | 14 t€ |
| Raw materials and services | 1 046 € | -1 843 € | -2 734 € | -2 554 € | -1 702 € | -7 363 € |
| Personnel expenses | 35 t€ | -50 t€ | -64 t€ | -61 t€ | -61 t€ | -91 t€ |
| Depreciations and reductions in value | 10 t€ | -14 t€ | -19 t€ | -23 t€ | -24 t€ | -3 033 € |
| Other operating expenses | 45 t€ | -31 t€ | -39 t€ | -46 t€ | -44 t€ | -64 t€ |
| Operating profit (loss) | 13 t€ | -6 754 € | 4 384 € | 71 t€ | 119 t€ | 86 t€ |
| Financial income and expenses + (-) | 11 € | -30 € | 145 € | -579 € | -228 € | -1 636 € |
| Profit (loss) before appropriations and taxes | 13 t€ | -6 784 € | 4 529 € | 70 t€ | 119 t€ | 85 t€ |
| Income taxes | 4 227 € | 1 922 € | -2 811 € | -15 t€ | -24 t€ | -17 t€ |
| Profit (loss) for the financial year | 9 135 € | -4 862 € | 1 718 € | 55 t€ | 96 t€ | 68 t€ |
| Non-current assets | 173 t€ | 184 t€ | 197 t€ | 212 t€ | 212 t€ | 150 t€ |
| Receivables | 26 t€ | 61 t€ | 96 t€ | 98 t€ | 118 t€ | 124 t€ |
| Cash in hand and at banks | 136 t€ | 94 t€ | 80 t€ | 113 t€ | 100 t€ | 78 t€ |
| Current assets | 161 t€ | 154 t€ | 176 t€ | 210 t€ | 218 t€ | 203 t€ |
| Assets | 334 t€ | 338 t€ | 374 t€ | 422 t€ | 431 t€ | 353 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 291 t€ | 309 t€ | 338 t€ | 365 t€ | 336 t€ | 261 t€ |
| Short-term liabilities | 43 t€ | 29 t€ | 35 t€ | 57 t€ | 94 t€ | 92 t€ |
| Liabilities | 43 t€ | 29 t€ | 35 t€ | 57 t€ | 94 t€ | 92 t€ |
| Pension expenses | 8 419 € | -7 793 € | -10 t€ | -7 660 € | -6 478 € | -9 304 € |
| Depreciations according to plan | 10 t€ | -14 t€ | -19 t€ | -23 t€ | -24 t€ | -3 033 € |
| Other long-term receivables | 0 € | 635 € | 635 € | 635 € | 850 € | 0 € |
| Tangible assets | 173 t€ | 184 t€ | 197 t€ | 212 t€ | 212 t€ | 150 t€ |
| Retained earnings | 274 t€ | 305 t€ | 328 t€ | 301 t€ | 232 t€ | 185 t€ |
| Short-term receivables | 26 t€ | 60 t€ | 96 t€ | 97 t€ | 118 t€ | 124 t€ |
| Other current liabilities | 36 t€ | 26 t€ | 30 t€ | 47 t€ | 59 t€ | 76 t€ |
| Short-term sales receivables | 727 € | 15 t€ | 18 t€ | 13 t€ | 21 t€ | 16 t€ |
| Other interest and financial income from non-group companies | 31 € | 167 € | 487 € | 554 € | 596 € | 4 € |
| Interest expenses and other financial expenses for non-Group companies | 41 € | -197 € | -342 € | -1 133 € | -824 € | -1 640 € |
| Short-term prepayments and accrued income | 0 € | 2 000 € | 16 t€ | 0 € | – | – |
| Short-term accounts payable | 3 273 € | 2 828 € | 4 805 € | 11 t€ | 18 t€ | 2 593 € |
| Land and water areas, Owned | 124 t€ | 124 t€ | 124 t€ | 124 t€ | 124 t€ | 124 t€ |
| Other tangible assets | 18 t€ | 18 t€ | 18 t€ | 18 t€ | 18 t€ | 18 t€ |
| Long-term receivables | 0 € | 635 € | 635 € | 635 € | 850 € | 0 € |
| Short-term accrued expenses and deferred income | 3 435 € | 12 € | 348 € | -843 € | 17 t€ | 14 t€ |
| Profit (loss) for the period, equity | 9 135 € | -4 862 € | 1 718 € | 55 t€ | 96 t€ | 68 t€ |
| Short-term loan receivables | 23 t€ | 41 t€ | 61 t€ | 82 t€ | 96 t€ | 103 t€ |
| Other social security expenses | 3 989 € | -3 575 € | -3 138 € | -2 960 € | -1 442 € | -9 163 € |
| Purchases during the financial year | 566 € | -406 € | -164 € | -94 € | -60 € | -958 € |
| Other short-term receivables | 1 657 € | 2 250 € | 339 € | 2 359 € | 699 € | 5 732 € |
| Services purchased | 481 € | -1 437 € | -2 570 € | -2 460 € | -1 642 € | -6 405 € |
| Wages and salaries | 23 t€ | -39 t€ | -50 t€ | -50 t€ | -53 t€ | -72 t€ |
| Liabilities | 334 t€ | 338 t€ | 374 t€ | 422 t€ | 431 t€ | 353 t€ |
| Machinery and equipment | 31 t€ | 42 t€ | 56 t€ | 70 t€ | 71 t€ | 9 100 € |
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
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.
Sales to public buyers
Largest buyers
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