Asianajotoimisto Hedman Partners Oy is a limited company based in Helsinki, registered in 1994. In the financial year ending 30.4.2026, revenue was 2,0 M€ and operating profit 108 t€; equity ratio 35.9 %. Its taxable income in 2024 was 70 t€ and its income taxes 14 t€. Public buyers bought 3 500 € from it in 2025–2025; the largest buyer is Opetus- ja kulttuuriministeriö (Opetus- ja kulttuuriministeriön hallinnonala). Latest Trade Register entry: change of ceo, 1.5.2026.
Revenue 20262,0 M€+4 % on the previous year
Operating profit108 t€5,4 % of revenue
Net profit81 t€EBITDA 108 t€
Equity ratio35,9 %quick ratio 2,73
Taxable income 202470 t€
lower half of its industry
Income taxes 202414 t€111 t€ in 2020–2024
In business31 yrsregistered 30.11.1994
Sales to public buyers3 500 €2025–2025
Trade Register1entries, latest: change of ceo
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Financials
RevenueOperating profitNet profit
| Key figures | 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 |
|---|---|---|---|---|---|---|
| Revenue | 2,0 M€ | 1,9 M€ | 1,9 M€ | 1,5 M€ | 1,6 M€ | 1,6 M€ |
| Revenue change | 4,0 % | 2,2 % | 22,9 % | -7,4 % | 0,7 % | – |
| EBITDA | 108 t€ | 45 t€ | 78 t€ | 94 t€ | 216 t€ | 304 t€ |
| EBITDA % | 5,4 % | 2,3 % | 4,1 % | 6,2 % | 13,1 % | 18,6 % |
| Operating profit | 108 t€ | 35 t€ | 63 t€ | 73 t€ | 180 t€ | 132 t€ |
| Operating margin | 5,4 % | 1,8 % | 3,4 % | 4,8 % | 10,9 % | 8,1 % |
| Net profit | 81 t€ | 13 t€ | 40 t€ | 48 t€ | 138 t€ | 95 t€ |
| Personnel costs | -1,1 M€ | 1,1 M€ | 945 t€ | 828 t€ | 764 t€ | 742 t€ |
| Equity ratio | 35,9 % | 44,2 % | 47,2 % | 41,7 % | 53,5 % | 43,9 % |
| Quick ratio | 2,73 | 2,48 | 2,84 | 2,19 | 2,18 | 2,48 |
| Current ratio | 2,73 | 2,48 | 2,84 | 2,19 | 2,18 | 2,48 |
| Debt to revenue | 27,4 % | 25,0 % | 21,9 % | 29,9 % | 20,4 % | 26,6 % |
| Return on equity | 26,2 % | 3,6 % | 10,9 % | 14,8 % | 35,5 % | 27,9 % |
| Balance sheet total | 854 t€ | 859 t€ | 776 t€ | 787 t€ | 733 t€ | 781 t€ |
| Equity | 307 t€ | 380 t€ | 366 t€ | 326 t€ | 387 t€ | 341 t€ |
| Cash and bank | 8 777 € | 51 t€ | 41 t€ | 37 t€ | 121 t€ | 254 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 2,0 M€ | 1,9 M€ | 1,9 M€ | 1,5 M€ | 1,6 M€ | 1,6 M€ |
| Other operating income | 18 t€ | 4 272 € | 8 019 € | 4 051 € | 0 € | 5 632 € |
| Raw materials and services | 91 t€ | -124 t€ | -225 t€ | -70 t€ | -147 t€ | -183 t€ |
| Personnel expenses | 1,1 M€ | -1,1 M€ | -945 t€ | -828 t€ | -764 t€ | -742 t€ |
| Depreciations and reductions in value | 0 € | -9 584 € | -14 t€ | -22 t€ | -36 t€ | -171 t€ |
| Other operating expenses | 709 t€ | -636 t€ | -635 t€ | -537 t€ | -521 t€ | -413 t€ |
| Operating profit (loss) | 108 t€ | 35 t€ | 63 t€ | 73 t€ | 180 t€ | 132 t€ |
| Financial income and expenses + (-) | 2 628 € | -16 t€ | -9 489 € | -8 522 € | -3 814 € | -13 t€ |
| Profit (loss) before appropriations and taxes | 105 t€ | 20 t€ | 54 t€ | 64 t€ | 176 t€ | 119 t€ |
| Income taxes | 24 t€ | -6 173 € | -14 t€ | -16 t€ | -38 t€ | -24 t€ |
| Profit (loss) for the financial year | 81 t€ | 13 t€ | 40 t€ | 48 t€ | 138 t€ | 95 t€ |
Balance sheet
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 13 t€ | 39 t€ | 49 t€ | 63 t€ | 82 t€ | 51 t€ |
| Receivables | 832 t€ | 769 t€ | 687 t€ | 688 t€ | 530 t€ | 477 t€ |
| Cash in hand and at banks | 8 777 € | 51 t€ | 41 t€ | 37 t€ | 121 t€ | 254 t€ |
| Current assets | 841 t€ | 820 t€ | 728 t€ | 725 t€ | 651 t€ | 731 t€ |
| Assets | 854 t€ | 859 t€ | 776 t€ | 787 t€ | 733 t€ | 781 t€ |
| Share capital or other similar capital | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ |
| Capital and reserves | 307 t€ | 380 t€ | 366 t€ | 326 t€ | 387 t€ | 341 t€ |
| Long-term liabilities | 239 t€ | 149 t€ | 154 t€ | 130 t€ | 46 t€ | 146 t€ |
| Short-term liabilities | 308 t€ | 330 t€ | 257 t€ | 331 t€ | 299 t€ | 294 t€ |
| Liabilities | 547 t€ | 479 t€ | 410 t€ | 461 t€ | 345 t€ | 440 t€ |
All financial statement items (56)
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 2,0 M€ | 1,9 M€ | 1,9 M€ | 1,5 M€ | 1,6 M€ | 1,6 M€ |
| Other operating income | 18 t€ | 4 272 € | 8 019 € | 4 051 € | 0 € | 5 632 € |
| Raw materials and services | 91 t€ | -124 t€ | -225 t€ | -70 t€ | -147 t€ | -183 t€ |
| Personnel expenses | 1,1 M€ | -1,1 M€ | -945 t€ | -828 t€ | -764 t€ | -742 t€ |
| Depreciations and reductions in value | 0 € | -9 584 € | -14 t€ | -22 t€ | -36 t€ | -171 t€ |
| Other operating expenses | 709 t€ | -636 t€ | -635 t€ | -537 t€ | -521 t€ | -413 t€ |
| Operating profit (loss) | 108 t€ | 35 t€ | 63 t€ | 73 t€ | 180 t€ | 132 t€ |
| Financial income and expenses + (-) | 2 628 € | -16 t€ | -9 489 € | -8 522 € | -3 814 € | -13 t€ |
| Profit (loss) before appropriations and taxes | 105 t€ | 20 t€ | 54 t€ | 64 t€ | 176 t€ | 119 t€ |
| Income taxes | 24 t€ | -6 173 € | -14 t€ | -16 t€ | -38 t€ | -24 t€ |
| Profit (loss) for the financial year | 81 t€ | 13 t€ | 40 t€ | 48 t€ | 138 t€ | 95 t€ |
| Non-current assets | 13 t€ | 39 t€ | 49 t€ | 63 t€ | 82 t€ | 51 t€ |
| Receivables | 832 t€ | 769 t€ | 687 t€ | 688 t€ | 530 t€ | 477 t€ |
| Cash in hand and at banks | 8 777 € | 51 t€ | 41 t€ | 37 t€ | 121 t€ | 254 t€ |
| Current assets | 841 t€ | 820 t€ | 728 t€ | 725 t€ | 651 t€ | 731 t€ |
| Assets | 854 t€ | 859 t€ | 776 t€ | 787 t€ | 733 t€ | 781 t€ |
| Share capital or other similar capital | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ |
| Capital and reserves | 307 t€ | 380 t€ | 366 t€ | 326 t€ | 387 t€ | 341 t€ |
| Long-term liabilities | 239 t€ | 149 t€ | 154 t€ | 130 t€ | 46 t€ | 146 t€ |
| Short-term liabilities | 308 t€ | 330 t€ | 257 t€ | 331 t€ | 299 t€ | 294 t€ |
| Liabilities | 547 t€ | 479 t€ | 410 t€ | 461 t€ | 345 t€ | 440 t€ |
| Intangible rights | – | – | – | – | 0 € | 3 000 € |
| Intangible assets | – | – | – | – | 0 € | 3 000 € |
| Reserve for invested non-restricted equity | 15 t€ | 6 000 € | 6 000 € | 6 000 € | 6 000 € | 6 000 € |
| Profit (loss) for the period, equity | 81 t€ | 13 t€ | 40 t€ | 48 t€ | 138 t€ | 95 t€ |
| Machinery and equipment | 0 € | 25 t€ | 34 t€ | 48 t€ | 67 t€ | 33 t€ |
| Other shares and similar rights of ownership | 0 € | 1 438 € | 1 438 € | 1 438 € | 1 438 € | 1 438 € |
| Impairment on non-current assets | – | – | – | – | 0 € | -90 t€ |
| Pension expenses | 186 t€ | -184 t€ | -162 t€ | -142 t€ | -125 t€ | -116 t€ |
| Short-term loan receivables | 252 € | 0 € | 91 € | 0 € | – | – |
| Short-term accounts payable | 60 t€ | 39 t€ | 16 t€ | 26 t€ | 61 t€ | 37 t€ |
| Short-term prepayments and accrued income | 11 t€ | 16 t€ | 33 t€ | 25 t€ | 11 t€ | 8 191 € |
| Liabilities | 854 t€ | 859 t€ | 776 t€ | 787 t€ | 733 t€ | 781 t€ |
| Long-term loan receivables | – | – | – | 0 € | 2 766 € | 14 t€ |
| Short-term accrued expenses and deferred income | 135 t€ | 153 t€ | 128 t€ | 158 t€ | 113 t€ | 140 t€ |
| Short-term sales receivables | 786 t€ | 717 t€ | 614 t€ | 627 t€ | 474 t€ | 419 t€ |
| Interest expenses and other financial expenses for non-Group companies | 24 t€ | -18 t€ | -10 t€ | -10 t€ | -11 t€ | -14 t€ |
| Long-term receivables | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 38 t€ | 49 t€ |
| Other current liabilities | 76 t€ | 138 t€ | 90 t€ | 119 t€ | 44 t€ | 37 t€ |
| Short-term liabilities to credit institutions | 38 t€ | 0 € | 23 t€ | 23 t€ | 71 t€ | 75 t€ |
| Short-term receivables | 797 t€ | 734 t€ | 652 t€ | 653 t€ | 492 t€ | 428 t€ |
| Other long-term receivables | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 35 t€ |
| Other short-term receivables | 63 € | 1 372 € | 4 809 € | 160 € | 7 212 € | 9 € |
| Income from other investments under non-current assets, from other companies | 22 t€ | 1 380 € | 678 € | 1 290 € | 1 230 € | 1 170 € |
| Retained earnings | 194 t€ | 343 t€ | 303 t€ | 255 t€ | 227 t€ | 223 t€ |
| Other tangible assets | 13 t€ | 13 t€ | 13 t€ | 13 t€ | 13 t€ | 13 t€ |
| Investments | 0 € | 1 438 € | 1 438 € | 1 438 € | 1 438 € | 1 438 € |
| Depreciations according to plan | 0 € | -9 584 € | -14 t€ | -22 t€ | -36 t€ | -81 t€ |
| Tangible assets | 13 t€ | 38 t€ | 47 t€ | 61 t€ | 80 t€ | 46 t€ |
| Services purchased | 91 t€ | -124 t€ | -224 t€ | -69 t€ | -147 t€ | -183 t€ |
| Long-term liabilities to credit institutions | 239 t€ | 149 t€ | 154 t€ | 130 t€ | 46 t€ | 146 t€ |
| Short-term advances received | – | – | 0 € | 5 439 € | 9 231 € | 4 839 € |
| Purchases during the financial year | 101 € | -278 € | -1 233 € | -431 € | 418 € | 84 € |
| Other interest and financial income from non-group companies | 0 € | 753 € | 70 € | 539 € | 5 868 € | 43 € |
| Other social security expenses | 36 t€ | -32 t€ | -28 t€ | -26 t€ | -26 t€ | -17 t€ |
| Wages and salaries | 881 t€ | -899 t€ | -755 t€ | -660 t€ | -613 t€ | -609 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, Asianajotoimisto Hedman Partners Oy is in the lower half of the industry class legal representation activities (455 companies with taxable income; median 76 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
Trade Register events
- Change of CEO