Pro Lex Oy is a limited company based in Kempele, registered in 1995. In the financial year ending 31.12.2025, revenue was 2,5 M€ and operating profit -134 t€; equity ratio 20.8 %. Its taxable income in 2024 was 176 t€ and its income taxes 36 t€. Public buyers bought 3,7 M€ from it in 2023–2024; the largest buyer is Perhe- Ja Sos.palv Ja Oys-psyk (Pohjois-Pohjanmaan hyvinvointialue).
Revenue 20252,5 M€-20 % on the previous year
Operating profit-134 t€-5,3 % of revenue
Net profit-145 t€EBITDA -297 t€
Equity ratio20,8 %quick ratio 0,68
Taxable income 2024176 t€
top quarter of its industry
Income taxes 202436 t€68 t€ in 2020–2024
In business31 yrsregistered 17.5.1995
Sales to public buyers3,7 M€2023–2024
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|---|
| Revenue | 2,5 M€ | 3,1 M€ | 3,1 M€ | 2,3 M€ | 1,4 M€ |
| Revenue change | -19,6 % | 0,1 % | 36,9 % | 58,5 % | – |
| EBITDA | -297 t€ | 362 t€ | 301 t€ | 115 t€ | 208 t€ |
| EBITDA % | -11,8 % | 11,6 % | 9,6 % | 5,0 % | 14,4 % |
| Operating profit | -134 t€ | 181 t€ | 125 t€ | 4 920 € | 133 t€ |
| Operating margin | -5,3 % | 5,8 % | 4,0 % | 0,2 % | 9,2 % |
| Net profit | -145 t€ | 141 t€ | 94 t€ | 15 € | 120 t€ |
| Personnel costs | -1,6 M€ | 1,7 M€ | 1,9 M€ | 1,4 M€ | 741 t€ |
| Equity ratio | 20,8 % | 36,3 % | 21,7 % | 17,9 % | 31,2 % |
| Quick ratio | 0,68 | 0,88 | 0,87 | 0,64 | 0,91 |
| Current ratio | 0,68 | 0,88 | 0,87 | 0,64 | 0,91 |
| Debt to revenue | 25,0 % | 18,9 % | 24,5 % | 25,4 % | 20,9 % |
| Return on equity | -88,1 % | 41,9 % | 44,6 % | 0,0 % | 88,1 % |
| Balance sheet total | 794 t€ | 927 t€ | 975 t€ | 705 t€ | 438 t€ |
| Equity | 165 t€ | 336 t€ | 212 t€ | 127 t€ | 137 t€ |
| Cash and bank | 22 t€ | 136 t€ | 89 t€ | 62 t€ | 17 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 | |
|---|---|---|---|---|---|
| Turnover | 2,5 M€ | 3,1 M€ | 3,1 M€ | 2,3 M€ | 1,4 M€ |
| Other operating income | 770 € | 0 € | 992 € | 1 290 € | 4 180 € |
| Raw materials and services | 293 t€ | -337 t€ | -314 t€ | -248 t€ | -174 t€ |
| Personnel expenses | 1,6 M€ | -1,7 M€ | -1,9 M€ | -1,4 M€ | -741 t€ |
| Depreciations and reductions in value | 163 t€ | -181 t€ | -176 t€ | -110 t€ | -75 t€ |
| Other operating expenses | 581 t€ | -760 t€ | -627 t€ | -558 t€ | -320 t€ |
| Operating profit (loss) | -134 t€ | 181 t€ | 125 t€ | 4 920 € | 133 t€ |
| Financial income and expenses + (-) | 11 t€ | -4 683 € | -6 648 € | -4 904 € | -3 795 € |
| Profit (loss) before appropriations and taxes | -145 t€ | 176 t€ | 118 t€ | 15 € | 129 t€ |
| Income taxes | -100 € | -35 t€ | -24 t€ | 0 € | -8 394 € |
| Profit (loss) for the financial year | -145 t€ | 141 t€ | 94 t€ | 15 € | 120 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 521 t€ | 587 t€ | 553 t€ | 474 t€ | 251 t€ |
| Receivables | 251 t€ | 203 t€ | 334 t€ | 169 t€ | 169 t€ |
| Cash in hand and at banks | 22 t€ | 136 t€ | 89 t€ | 62 t€ | 17 t€ |
| Current assets | 273 t€ | 340 t€ | 422 t€ | 231 t€ | 186 t€ |
| Assets | 794 t€ | 927 t€ | 975 t€ | 705 t€ | 438 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | 165 t€ | 336 t€ | 212 t€ | 127 t€ | 137 t€ |
| Long-term liabilities | 226 t€ | 202 t€ | 280 t€ | 217 t€ | 96 t€ |
| Short-term liabilities | 403 t€ | 388 t€ | 483 t€ | 361 t€ | 205 t€ |
| Liabilities | 629 t€ | 590 t€ | 764 t€ | 579 t€ | 301 t€ |
All financial statement items (50)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 2,5 M€ | 3,1 M€ | 3,1 M€ | 2,3 M€ | 1,4 M€ |
| Other operating income | 770 € | 0 € | 992 € | 1 290 € | 4 180 € |
| Raw materials and services | 293 t€ | -337 t€ | -314 t€ | -248 t€ | -174 t€ |
| Personnel expenses | 1,6 M€ | -1,7 M€ | -1,9 M€ | -1,4 M€ | -741 t€ |
| Depreciations and reductions in value | 163 t€ | -181 t€ | -176 t€ | -110 t€ | -75 t€ |
| Other operating expenses | 581 t€ | -760 t€ | -627 t€ | -558 t€ | -320 t€ |
| Operating profit (loss) | -134 t€ | 181 t€ | 125 t€ | 4 920 € | 133 t€ |
| Financial income and expenses + (-) | 11 t€ | -4 683 € | -6 648 € | -4 904 € | -3 795 € |
| Profit (loss) before appropriations and taxes | -145 t€ | 176 t€ | 118 t€ | 15 € | 129 t€ |
| Income taxes | -100 € | -35 t€ | -24 t€ | 0 € | -8 394 € |
| Profit (loss) for the financial year | -145 t€ | 141 t€ | 94 t€ | 15 € | 120 t€ |
| Non-current assets | 521 t€ | 587 t€ | 553 t€ | 474 t€ | 251 t€ |
| Receivables | 251 t€ | 203 t€ | 334 t€ | 169 t€ | 169 t€ |
| Cash in hand and at banks | 22 t€ | 136 t€ | 89 t€ | 62 t€ | 17 t€ |
| Current assets | 273 t€ | 340 t€ | 422 t€ | 231 t€ | 186 t€ |
| Assets | 794 t€ | 927 t€ | 975 t€ | 705 t€ | 438 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | 165 t€ | 336 t€ | 212 t€ | 127 t€ | 137 t€ |
| Long-term liabilities | 226 t€ | 202 t€ | 280 t€ | 217 t€ | 96 t€ |
| Short-term liabilities | 403 t€ | 388 t€ | 483 t€ | 361 t€ | 205 t€ |
| Liabilities | 629 t€ | 590 t€ | 764 t€ | 579 t€ | 301 t€ |
| Buildings and structures, Owned | 827 € | 1 034 € | 1 293 € | 1 616 € | 0 € |
| Purchases during the financial year | 280 t€ | -300 t€ | -296 t€ | -233 t€ | -172 t€ |
| Short-term receivables | 251 t€ | 203 t€ | 334 t€ | 169 t€ | 169 t€ |
| Other short-term receivables | 3 415 € | 4 190 € | 49 t€ | 3 716 € | 2 309 € |
| Profit (loss) for the period, equity | -145 t€ | 141 t€ | 94 t€ | 15 € | 120 t€ |
| Short-term loan receivables | 1 328 € | 0 € | 2 080 € | 297 € | 0 € |
| Tangible assets | 397 t€ | 487 t€ | 492 t€ | 413 t€ | 208 t€ |
| Short-term accrued expenses and deferred income | 223 t€ | 215 t€ | 280 t€ | 126 t€ | 76 t€ |
| Interest expenses and other financial expenses for non-Group companies | 11 t€ | -5 133 € | -6 928 € | -5 040 € | -3 852 € |
| Other social security expenses | 45 t€ | -40 t€ | -53 t€ | -36 t€ | -22 t€ |
| Short-term sales receivables | 213 t€ | 191 t€ | 270 t€ | 154 t€ | 161 t€ |
| Depreciations according to plan | 163 t€ | -181 t€ | -176 t€ | -110 t€ | -75 t€ |
| Reserve for invested non-restricted equity | 5 000 € | 5 000 € | 5 000 € | 5 000 € | 5 000 € |
| Other current liabilities | 110 t€ | 84 t€ | 121 t€ | 110 t€ | 76 t€ |
| Short-term accounts payable | 34 t€ | 39 t€ | 33 t€ | 87 t€ | 34 t€ |
| Retained earnings | 295 t€ | 180 t€ | 102 t€ | 111 t€ | 1 185 € |
| Machinery and equipment | 382 t€ | 471 t€ | 476 t€ | 402 t€ | 199 t€ |
| Wages and salaries | 1,3 M€ | -1,4 M€ | -1,6 M€ | -1,1 M€ | -613 t€ |
| Other interest and financial income from non-group companies | 21 € | 450 € | 281 € | 135 € | 57 € |
| Land and water areas, Owned | 8 523 € | 8 523 € | 8 523 € | 8 523 € | 8 523 € |
| Other intangible assets | 125 t€ | 100 t€ | 60 t€ | 62 t€ | 43 t€ |
| Short-term liabilities to credit institutions | 36 t€ | 49 t€ | 50 t€ | 38 t€ | 19 t€ |
| Intangible assets | 125 t€ | 100 t€ | 60 t€ | 62 t€ | 43 t€ |
| Other tangible assets | 5 518 € | 6 306 € | 7 094 € | 0 € | – |
| Pension expenses | 215 t€ | -226 t€ | -269 t€ | -210 t€ | -107 t€ |
| Services purchased | 13 t€ | -37 t€ | -18 t€ | -15 t€ | -2 258 € |
| Liabilities | 794 t€ | 927 t€ | 975 t€ | 705 t€ | 438 t€ |
| Short-term prepayments and accrued income | 34 t€ | 8 506 € | 13 t€ | 11 t€ | 6 360 € |
| Long-term accounts payable | 226 t€ | 202 t€ | 280 t€ | 217 t€ | 96 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, Pro Lex Oy is in the top quarter of the industry class residential and professional family care activities for children and young people (214 companies with taxable income; median 65 t€, 2,7 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.
Sales to public buyers
Largest buyers
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