MAS - Management Accounting Services Oy is a limited company based in Espoo, registered in 1995. In the financial year ending 31.1.2026, revenue was 161 t€ and operating profit 134 t€; equity ratio 21.5 %. Its taxable income in 2024 was 129 t€ and its income taxes 26 t€. Public buyers bought 55 t€ from it in 2022–2026; the largest buyer is Kaupunkiympäristön Toimiala, Helsinki (Helsinki).
Financials
| Key figures | 31.1.2026 | 31.1.2025 |
|---|---|---|
| Revenue | 161 t€ | 219 t€ |
| Revenue change | -26,4 % | – |
| EBITDA | 133 t€ | 177 t€ |
| EBITDA % | 82,6 % | 80,6 % |
| Operating profit | 134 t€ | 178 t€ |
| Operating margin | 83,1 % | 81,1 % |
| Net profit | 129 t€ | 181 t€ |
| Personnel costs | -1 217 € | -1 213 € |
| Equity ratio | 21,5 % | 13,4 % |
| Quick ratio | 0,06 | 0,03 |
| Current ratio | 0,06 | 0,03 |
| Debt to revenue | 730,1 % | 570,7 % |
| Return on equity | 40,1 % | 93,3 % |
| Balance sheet total | 1,5 M€ | 1,4 M€ |
| Equity | 323 t€ | 194 t€ |
| Cash and bank | 1 763 € | 0 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.1.2026 | 31.1.2025 | |
|---|---|---|
| Turnover | 161 t€ | 219 t€ |
| Raw materials and services | 2 600 € | 5 750 € |
| Personnel expenses | 1 217 € | 1 213 € |
| Depreciations and reductions in value | 764 € | 892 € |
| Other operating expenses | 23 t€ | 34 t€ |
| Operating profit (loss) | 134 t€ | 178 t€ |
| Financial income and expenses + (-) | -21 t€ | -51 t€ |
| Profit (loss) before appropriations and taxes | 155 t€ | 229 t€ |
| Income taxes | 25 t€ | 48 t€ |
| Profit (loss) for the financial year | 129 t€ | 181 t€ |
Balance sheet
| 31.1.2026 | 31.1.2025 | |
|---|---|---|
| Non-current assets | 1,5 M€ | 1,4 M€ |
| Receivables | 48 t€ | 26 t€ |
| Cash in hand and at banks | 1 763 € | 0 € |
| Current assets | 50 t€ | 26 t€ |
| Assets | 1,5 M€ | 1,4 M€ |
| Share capital or other similar capital | 2 523 € | 2 523 € |
| Capital and reserves | 323 t€ | 194 t€ |
| Long-term liabilities | 290 t€ | 288 t€ |
| Short-term liabilities | 888 t€ | 962 t€ |
| Liabilities | 1,2 M€ | 1,3 M€ |
All financial statement items (47)
| 31.1.2026 | 31.1.2025 | |
|---|---|---|
| Turnover | 161 t€ | 219 t€ |
| Raw materials and services | 2 600 € | 5 750 € |
| Personnel expenses | 1 217 € | 1 213 € |
| Depreciations and reductions in value | 764 € | 892 € |
| Other operating expenses | 23 t€ | 34 t€ |
| Operating profit (loss) | 134 t€ | 178 t€ |
| Financial income and expenses + (-) | -21 t€ | -51 t€ |
| Profit (loss) before appropriations and taxes | 155 t€ | 229 t€ |
| Income taxes | 25 t€ | 48 t€ |
| Profit (loss) for the financial year | 129 t€ | 181 t€ |
| Non-current assets | 1,5 M€ | 1,4 M€ |
| Receivables | 48 t€ | 26 t€ |
| Cash in hand and at banks | 1 763 € | 0 € |
| Current assets | 50 t€ | 26 t€ |
| Assets | 1,5 M€ | 1,4 M€ |
| Share capital or other similar capital | 2 523 € | 2 523 € |
| Capital and reserves | 323 t€ | 194 t€ |
| Long-term liabilities | 290 t€ | 288 t€ |
| Short-term liabilities | 888 t€ | 962 t€ |
| Liabilities | 1,2 M€ | 1,3 M€ |
| Receivables from participating interests (investments) | 261 t€ | 261 t€ |
| Other tangible assets | 50 t€ | 51 t€ |
| Long-term liabilities to credit institutions | 290 t€ | 288 t€ |
| Investments | 1,4 M€ | 1,4 M€ |
| Depreciations according to plan | 764 € | 892 € |
| Short-term sales receivables | 16 t€ | 8 708 € |
| Profit (loss) for the period, equity | 129 t€ | 181 t€ |
| Interest expenses and other financial expenses for non-Group companies | 16 t€ | 14 t€ |
| Other shares and similar rights of ownership | 1,1 M€ | 1,1 M€ |
| Short-term receivables | 48 t€ | 26 t€ |
| Liabilities | 1,5 M€ | 1,4 M€ |
| Services purchased | 2 600 € | 5 750 € |
| Other social security expenses | 1 217 € | 1 213 € |
| Tangible assets | 62 t€ | 63 t€ |
| Short-term accounts payable | 340 € | 345 € |
| Short-term accrued expenses and deferred income | 272 € | 7 984 € |
| Other short-term receivables | 0 € | 7 € |
| Other interest and financial income from non-group companies | 36 t€ | 63 t€ |
| Other current liabilities | 2 118 € | 69 t€ |
| Reductions in value of shares and holdings in current assets | 0 € | -1 881 € |
| Short-term prepayments and accrued income | 0 € | 202 € |
| Machinery and equipment | 989 € | 1 319 € |
| Buildings and structures, Owned | 10 t€ | 11 t€ |
| Retained earnings | 191 t€ | 10 t€ |
| Current receivables from Group companies | 32 t€ | 17 t€ |
| Shares in participating interest company | 1 600 € | 1 600 € |
| Short-term liabilities to Group companies | 885 t€ | 885 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, MAS - Management Accounting Services Oy is in the top 10 % of the industry class accounting and bookkeeping activities; tax consultancy (2191 companies with taxable income; median 13 t€, 10 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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