Oy Tapio Koski Invest Ab is a limited company based in Pietarsaari, registered in 1994. In the financial year ending 31.12.2025, revenue was 865 t€ and operating profit 144 t€; equity ratio 96.7 %. Its taxable income in 2024 was 19 t€ and its income taxes 0 €.
Pietarsaari: 4 new companies in 30 days
- Newforce AbMaa- ja vesirakentamiseen erikoistunut rakennustoiminta
- Holmgren Yhtiöt OyMuualla luokittelematon kaikki muu monenlainen ammatillinen, tieteellinen ja tekninen toiminta
- Dentfix AbHammaslääkäripalvelut
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue | 865 t€ | 111 t€ | 1,1 M€ | 1,7 M€ | 1,2 M€ | 35 t€ |
| Revenue change | 682,7 % | -90,3 % | -34,0 % | 48,0 % | 3270,4 % | – |
| EBITDA | 144 t€ | 74 t€ | 9 557 € | -65 t€ | 343 t€ | -45 t€ |
| EBITDA % | 16,6 % | 67,4 % | 0,8 % | -3,7 % | 29,3 % | -130,3 % |
| Operating profit | 144 t€ | 74 t€ | 9 557 € | -65 t€ | 343 t€ | -45 t€ |
| Operating margin | 16,6 % | 67,4 % | 0,8 % | -3,7 % | 29,3 % | -130,3 % |
| Net profit | 119 t€ | 68 t€ | 7 844 € | -65 t€ | 284 t€ | -45 t€ |
| Equity ratio | 96,7 % | 99,9 % | 100,0 % | 100,0 % | 94,0 % | 96,0 % |
| Quick ratio | 0,42 | 5,06 | 66,29 | 193,89 | 2,31 | 1,50 |
| Current ratio | 30,25 | 937,85 | 3087,29 | 10204,28 | 16,61 | 24,89 |
| Debt to revenue | 2,6 % | 0,6 % | 0,0 % | 0,0 % | 4,0 % | 59,1 % |
| Return on equity | 18,0 % | 11,5 % | 1,4 % | -10,7 % | 38,6 % | -9,2 % |
| Balance sheet total | 687 t€ | 593 t€ | 571 t€ | 612 t€ | 783 t€ | 512 t€ |
| Equity | 665 t€ | 593 t€ | 570 t€ | 611 t€ | 735 t€ | 491 t€ |
| Cash and bank | 9 520 € | 3 201 € | 3 518 € | 5 899 € | 109 t€ | 7 344 € |
Balance sheet
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 | 865 t€ | 111 t€ | 1,1 M€ | 1,7 M€ | 1,2 M€ | 35 t€ |
| Raw materials and services | 717 t€ | -33 t€ | -1,1 M€ | -1,8 M€ | -825 t€ | -78 t€ |
| Depreciations and reductions in value | – | – | – | – | 0 € | -12 € |
| Other operating expenses | 4 843 € | -3 041 € | -2 821 € | -3 860 € | -3 551 € | -2 410 € |
| Operating profit (loss) | 144 t€ | 74 t€ | 9 557 € | -65 t€ | 343 t€ | -45 t€ |
| Financial income and expenses + (-) | -1 € | 86 € | 8 € | -541 € | 0 € | – |
| Profit (loss) before appropriations and taxes | 144 t€ | 75 t€ | 9 565 € | -65 t€ | 343 t€ | -45 t€ |
| Income taxes | 24 t€ | -6 612 € | -1 720 € | 0 € | -60 t€ | 12 € |
| Profit (loss) for the financial year | 119 t€ | 68 t€ | 7 844 € | -65 t€ | 284 t€ | -45 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | – | – | – | – | 0 € | 35 € |
| Stocks | 678 t€ | 590 t€ | 558 t€ | 600 t€ | 674 t€ | 481 t€ |
| Receivables | 74 € | 0 € | 8 734 € | 5 720 € | 0 € | 23 t€ |
| Cash in hand and at banks | 9 520 € | 3 201 € | 3 518 € | 5 899 € | 109 t€ | 7 344 € |
| Current assets | 687 t€ | 593 t€ | 571 t€ | 612 t€ | 783 t€ | 512 t€ |
| Assets | 687 t€ | 593 t€ | 571 t€ | 612 t€ | 783 t€ | 512 t€ |
| Share capital or other similar capital | 5 046 € | 5 046 € | 5 046 € | 5 046 € | 5 046 € | 5 046 € |
| Capital and reserves | 665 t€ | 593 t€ | 570 t€ | 611 t€ | 735 t€ | 491 t€ |
| Short-term liabilities | 23 t€ | 633 € | 185 € | 60 € | 47 t€ | 21 t€ |
| Liabilities | 23 t€ | 633 € | 185 € | 60 € | 47 t€ | 21 t€ |
All financial statement items (36)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 865 t€ | 111 t€ | 1,1 M€ | 1,7 M€ | 1,2 M€ | 35 t€ |
| Raw materials and services | 717 t€ | -33 t€ | -1,1 M€ | -1,8 M€ | -825 t€ | -78 t€ |
| Depreciations and reductions in value | – | – | – | – | 0 € | -12 € |
| Other operating expenses | 4 843 € | -3 041 € | -2 821 € | -3 860 € | -3 551 € | -2 410 € |
| Operating profit (loss) | 144 t€ | 74 t€ | 9 557 € | -65 t€ | 343 t€ | -45 t€ |
| Financial income and expenses + (-) | -1 € | 86 € | 8 € | -541 € | 0 € | – |
| Profit (loss) before appropriations and taxes | 144 t€ | 75 t€ | 9 565 € | -65 t€ | 343 t€ | -45 t€ |
| Income taxes | 24 t€ | -6 612 € | -1 720 € | 0 € | -60 t€ | 12 € |
| Profit (loss) for the financial year | 119 t€ | 68 t€ | 7 844 € | -65 t€ | 284 t€ | -45 t€ |
| Non-current assets | – | – | – | – | 0 € | 35 € |
| Stocks | 678 t€ | 590 t€ | 558 t€ | 600 t€ | 674 t€ | 481 t€ |
| Receivables | 74 € | 0 € | 8 734 € | 5 720 € | 0 € | 23 t€ |
| Cash in hand and at banks | 9 520 € | 3 201 € | 3 518 € | 5 899 € | 109 t€ | 7 344 € |
| Current assets | 687 t€ | 593 t€ | 571 t€ | 612 t€ | 783 t€ | 512 t€ |
| Assets | 687 t€ | 593 t€ | 571 t€ | 612 t€ | 783 t€ | 512 t€ |
| Share capital or other similar capital | 5 046 € | 5 046 € | 5 046 € | 5 046 € | 5 046 € | 5 046 € |
| Capital and reserves | 665 t€ | 593 t€ | 570 t€ | 611 t€ | 735 t€ | 491 t€ |
| Short-term liabilities | 23 t€ | 633 € | 185 € | 60 € | 47 t€ | 21 t€ |
| Liabilities | 23 t€ | 633 € | 185 € | 60 € | 47 t€ | 21 t€ |
| Other short-term receivables | 6 € | 0 € | – | – | – | – |
| Other current liabilities | 135 € | 118 € | 185 € | 60 € | 60 € | 21 t€ |
| Retained earnings | 540 t€ | 520 t€ | 558 t€ | 672 t€ | 447 t€ | 531 t€ |
| Short-term prepayments and accrued income | – | 0 € | 8 734 € | 5 720 € | 0 € | 23 t€ |
| Purchases during the financial year | 805 t€ | -65 t€ | -1,1 M€ | -1,7 M€ | -1,0 M€ | -5 363 € |
| Profit (loss) for the period, equity | 119 t€ | 68 t€ | 7 844 € | -65 t€ | 284 t€ | -45 t€ |
| Short-term receivables | 74 € | 0 € | 8 734 € | 5 720 € | 0 € | 23 t€ |
| Interest expenses and other financial expenses for non-Group companies | 5 € | 0 € | 0 € | -541 € | 0 € | – |
| Tangible assets | – | – | – | – | 0 € | 35 € |
| Short-term accrued expenses and deferred income | 23 t€ | 515 € | 0 € | 0 € | 47 t€ | 0 € |
| Liabilities | 687 t€ | 593 t€ | 571 t€ | 612 t€ | 783 t€ | 512 t€ |
| Short-term loan receivables | 68 € | 0 € | – | – | – | – |
| Other interest and financial income from non-group companies | 6 € | 86 € | 8 € | 0 € | – | – |
| Machinery and equipment | – | – | – | – | 0 € | 35 € |
| Other stocks | 678 t€ | 590 t€ | 558 t€ | 600 t€ | 674 t€ | 481 t€ |
| Depreciations according to plan | – | – | – | – | 0 € | -12 € |
| Inventory increase (+) or decrease (-) | -88 t€ | 32 t€ | -42 t€ | -74 t€ | 193 t€ | -72 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, Oy Tapio Koski Invest Ab is in the lower half of the industry class other financial service activities, except insurance and pension funding n.e.c. (2751 companies with taxable income; median 21 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.