A.V.A.S-Apuvälineet Oy is a limited company based in Vantaa, registered in 1993. In the financial year ending 31.12.2025, revenue was 80 t€ and operating profit -4 663 €; equity ratio 56.1 %. Its taxable income in 2024 was 4 842 € and its income taxes 968 €. Public buyers bought 197 t€ from it in 2022–2025; the largest buyer is Sosiaali- Ja Terveystoimiala, Helsinki (Helsinki).
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|---|
| Revenue | 80 t€ | 96 t€ | 88 t€ | 82 t€ | 85 t€ |
| Revenue change | -16,0 % | 9,0 % | 7,1 % | -3,4 % | – |
| EBITDA | -6 013 € | 6 287 € | 8 258 € | 7 176 € | 9 742 € |
| EBITDA % | -7,5 % | 6,6 % | 9,4 % | 8,8 % | 11,5 % |
| Operating profit | -4 663 € | 4 728 € | 5 778 € | 5 676 € | 8 242 € |
| Operating margin | -5,8 % | 4,9 % | 6,6 % | 6,9 % | 9,7 % |
| Net profit | -4 757 € | 3 584 € | 3 925 € | 2 343 € | 5 018 € |
| Personnel costs | -35 t€ | 46 t€ | 40 t€ | 37 t€ | 34 t€ |
| Equity ratio | 56,1 % | 50,6 % | 48,2 % | 34,8 % | 31,7 % |
| Quick ratio | 0,65 | 0,95 | 0,65 | 0,48 | 0,31 |
| Current ratio | 1,64 | 1,59 | 1,39 | 1,03 | 0,87 |
| Debt to revenue | 14,2 % | 20,7 % | 21,3 % | 30,8 % | 28,3 % |
| Return on equity | -32,6 % | 17,7 % | 22,6 % | 17,4 % | 45,1 % |
| Balance sheet total | 26 t€ | 40 t€ | 36 t€ | 39 t€ | 35 t€ |
| Equity | 15 t€ | 20 t€ | 17 t€ | 13 t€ | 11 t€ |
| Cash and bank | 4 880 € | 8 930 € | 4 748 € | 4 559 € | 3 066 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 80 t€ | 96 t€ | 88 t€ | 82 t€ | 85 t€ |
| Raw materials and services | 23 t€ | -15 t€ | -14 t€ | -13 t€ | -16 t€ |
| Personnel expenses | 35 t€ | -46 t€ | -40 t€ | -37 t€ | -34 t€ |
| Depreciations and reductions in value | 1 350 € | -1 560 € | -2 480 € | -1 500 € | -1 500 € |
| Other operating expenses | 26 t€ | -29 t€ | -26 t€ | -25 t€ | -24 t€ |
| Operating profit (loss) | -4 663 € | 4 728 € | 5 778 € | 5 676 € | 8 242 € |
| Financial income and expenses + (-) | 28 € | -183 € | -1 653 € | -3 333 € | -3 224 € |
| Profit (loss) before appropriations and taxes | -4 691 € | 4 545 € | 4 125 € | 2 343 € | 5 018 € |
| Income taxes | 67 € | -960 € | -200 € | 0 € | – |
| Profit (loss) for the financial year | -4 757 € | 3 584 € | 3 925 € | 2 343 € | 5 018 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 7 258 € | 8 608 € | 10 t€ | 13 t€ | 14 t€ |
| Stocks | 11 t€ | 13 t€ | 14 t€ | 14 t€ | 13 t€ |
| Receivables | 2 523 € | 9 889 € | 7 417 € | 7 569 € | 4 473 € |
| Cash in hand and at banks | 4 880 € | 8 930 € | 4 748 € | 4 559 € | 3 066 € |
| Current assets | 19 t€ | 31 t€ | 26 t€ | 26 t€ | 21 t€ |
| Assets | 26 t€ | 40 t€ | 36 t€ | 39 t€ | 35 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 15 t€ | 20 t€ | 17 t€ | 13 t€ | 11 t€ |
| Short-term liabilities | 11 t€ | 20 t€ | 19 t€ | 25 t€ | 24 t€ |
| Liabilities | 11 t€ | 20 t€ | 19 t€ | 25 t€ | 24 t€ |
All financial statement items (40)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 80 t€ | 96 t€ | 88 t€ | 82 t€ | 85 t€ |
| Raw materials and services | 23 t€ | -15 t€ | -14 t€ | -13 t€ | -16 t€ |
| Personnel expenses | 35 t€ | -46 t€ | -40 t€ | -37 t€ | -34 t€ |
| Depreciations and reductions in value | 1 350 € | -1 560 € | -2 480 € | -1 500 € | -1 500 € |
| Other operating expenses | 26 t€ | -29 t€ | -26 t€ | -25 t€ | -24 t€ |
| Operating profit (loss) | -4 663 € | 4 728 € | 5 778 € | 5 676 € | 8 242 € |
| Financial income and expenses + (-) | 28 € | -183 € | -1 653 € | -3 333 € | -3 224 € |
| Profit (loss) before appropriations and taxes | -4 691 € | 4 545 € | 4 125 € | 2 343 € | 5 018 € |
| Income taxes | 67 € | -960 € | -200 € | 0 € | – |
| Profit (loss) for the financial year | -4 757 € | 3 584 € | 3 925 € | 2 343 € | 5 018 € |
| Non-current assets | 7 258 € | 8 608 € | 10 t€ | 13 t€ | 14 t€ |
| Stocks | 11 t€ | 13 t€ | 14 t€ | 14 t€ | 13 t€ |
| Receivables | 2 523 € | 9 889 € | 7 417 € | 7 569 € | 4 473 € |
| Cash in hand and at banks | 4 880 € | 8 930 € | 4 748 € | 4 559 € | 3 066 € |
| Current assets | 19 t€ | 31 t€ | 26 t€ | 26 t€ | 21 t€ |
| Assets | 26 t€ | 40 t€ | 36 t€ | 39 t€ | 35 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 15 t€ | 20 t€ | 17 t€ | 13 t€ | 11 t€ |
| Short-term liabilities | 11 t€ | 20 t€ | 19 t€ | 25 t€ | 24 t€ |
| Liabilities | 11 t€ | 20 t€ | 19 t€ | 25 t€ | 24 t€ |
| Pension expenses | 4 955 € | -4 457 € | -4 887 € | -4 351 € | -4 236 € |
| Depreciations according to plan | 1 350 € | -1 560 € | -2 480 € | -1 500 € | -1 500 € |
| Tangible assets | 7 258 € | 8 608 € | 10 t€ | 13 t€ | 14 t€ |
| Retained earnings | 11 t€ | 8 287 € | 5 063 € | 2 719 € | -2 298 € |
| Short-term receivables | 2 523 € | 9 889 € | 7 417 € | 7 569 € | 4 473 € |
| Other current liabilities | 6 592 € | 11 t€ | 13 t€ | 17 t€ | 12 t€ |
| Short-term sales receivables | 0 € | 6 105 € | 2 719 € | 1 896 € | 1 801 € |
| Short-term prepayments and accrued income | – | 0 € | 150 € | 150 € | 150 € |
| Interest expenses and other financial expenses for non-Group companies | 28 € | -183 € | -1 653 € | -3 333 € | -3 224 € |
| Short-term accounts payable | 4 827 € | 6 792 € | 3 389 € | 6 533 € | 9 760 € |
| Finished products | 11 t€ | 13 t€ | 14 t€ | 14 t€ | 13 t€ |
| Short-term accrued expenses and deferred income | 0 € | 2 150 € | 2 000 € | 1 800 € | 1 800 € |
| Profit (loss) for the period, equity | -4 757 € | 3 584 € | 3 925 € | 2 343 € | 5 018 € |
| Other social security expenses | 1 367 € | -1 371 € | -1 206 € | -1 176 € | -1 189 € |
| Purchases during the financial year | 21 t€ | -14 t€ | -13 t€ | -14 t€ | -16 t€ |
| Other short-term receivables | 2 523 € | 3 785 € | 4 547 € | 5 523 € | 2 523 € |
| Wages and salaries | 28 t€ | -40 t€ | -34 t€ | -31 t€ | -29 t€ |
| Liabilities | 26 t€ | 40 t€ | 36 t€ | 39 t€ | 35 t€ |
| Inventory increase (+) or decrease (-) | 1 283 € | -1 142 € | -193 € | 504 € | -47 € |
| Machinery and equipment | 7 258 € | 8 608 € | 10 t€ | 13 t€ | 14 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, A.V.A.S-Apuvälineet Oy is in the lower half of the industry class wholesale of medical goods (201 companies with taxable income; median 133 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.
Sales to public buyers
Largest buyers
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