Viimeistelykivi Oy is a limited company based in Tuusula, registered in 1996. In the financial year ending 31.3.2026, revenue was 232 t€ and operating profit 17 t€; equity ratio 48.1 %.
Revenue 2026232 t€-2 % on the previous year
Operating profit17 t€7,2 % of revenue
Net profit3 049 €EBITDA 7 416 €
Equity ratio48,1 %quick ratio 1,13
In business30 yrsregistered 29.2.1996
Tuusula: 9 new companies in 30 days
- Ihoa Health OyLuontaistuotteiden vähittäiskauppa
- Caire LVIS OyLämpö-, vesijohto- ja ilmastointiasennus
- BAT&MAT KPK OYMuu moottoriajoneuvojen osien ja varusteiden vähittäiskauppa
Try for free
Get your area's new companies by email every morning. 14 days, no card needed.
Financials
RevenueOperating profitNet profit
| Key figures | 31.3.2026 | 31.3.2025 |
|---|---|---|
| Revenue | 232 t€ | 236 t€ |
| Revenue change | -1,8 % | – |
| EBITDA | 7 416 € | 37 t€ |
| EBITDA % | 3,2 % | 15,5 % |
| Operating profit | 17 t€ | 38 t€ |
| Operating margin | 7,2 % | 15,9 % |
| Net profit | 3 049 € | 23 t€ |
| Personnel costs | -95 t€ | -92 t€ |
| Equity ratio | 48,1 % | 46,9 % |
| Quick ratio | 1,13 | 1,81 |
| Current ratio | 1,71 | 2,36 |
| Debt to revenue | 22,1 % | 21,4 % |
| Return on equity | 6,4 % | 51,6 % |
| Balance sheet total | 99 t€ | 95 t€ |
| Equity | 48 t€ | 45 t€ |
| Cash and bank | 5 382 € | 29 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.3.2026 | 31.3.2025 | |
|---|---|---|
| Turnover | 232 t€ | 236 t€ |
| Other operating income | 0 € | 2 611 € |
| Raw materials and services | 29 t€ | 36 t€ |
| Personnel expenses | 95 t€ | 92 t€ |
| Depreciations and reductions in value | 9 361 € | 971 € |
| Other operating expenses | 83 t€ | 72 t€ |
| Operating profit (loss) | 17 t€ | 38 t€ |
| Financial income and expenses + (-) | 2 485 € | 1 475 € |
| Profit (loss) before appropriations and taxes | 14 t€ | 36 t€ |
| Income taxes | 832 € | 5 219 € |
| Profit (loss) for the financial year | 3 049 € | 23 t€ |
Balance sheet
| 31.3.2026 | 31.3.2025 | |
|---|---|---|
| Non-current assets | 46 t€ | 37 t€ |
| Stocks | 18 t€ | 13 t€ |
| Receivables | 30 t€ | 15 t€ |
| Cash in hand and at banks | 5 382 € | 29 t€ |
| Current assets | 53 t€ | 58 t€ |
| Assets | 99 t€ | 95 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € |
| Capital and reserves | 48 t€ | 45 t€ |
| Long-term liabilities | 20 t€ | 26 t€ |
| Short-term liabilities | 31 t€ | 24 t€ |
| Liabilities | 51 t€ | 51 t€ |
All financial statement items (50)
| 31.3.2026 | 31.3.2025 | |
|---|---|---|
| Turnover | 232 t€ | 236 t€ |
| Other operating income | 0 € | 2 611 € |
| Raw materials and services | 29 t€ | 36 t€ |
| Personnel expenses | 95 t€ | 92 t€ |
| Depreciations and reductions in value | 9 361 € | 971 € |
| Other operating expenses | 83 t€ | 72 t€ |
| Operating profit (loss) | 17 t€ | 38 t€ |
| Financial income and expenses + (-) | 2 485 € | 1 475 € |
| Profit (loss) before appropriations and taxes | 14 t€ | 36 t€ |
| Income taxes | 832 € | 5 219 € |
| Profit (loss) for the financial year | 3 049 € | 23 t€ |
| Non-current assets | 46 t€ | 37 t€ |
| Stocks | 18 t€ | 13 t€ |
| Receivables | 30 t€ | 15 t€ |
| Cash in hand and at banks | 5 382 € | 29 t€ |
| Current assets | 53 t€ | 58 t€ |
| Assets | 99 t€ | 95 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € |
| Capital and reserves | 48 t€ | 45 t€ |
| Long-term liabilities | 20 t€ | 26 t€ |
| Short-term liabilities | 31 t€ | 24 t€ |
| Liabilities | 51 t€ | 51 t€ |
| Short-term liabilities to Group companies | 0 € | 924 € |
| Other short-term receivables | 8 261 € | 0 € |
| Investments | 18 t€ | 0 € |
| Other current liabilities | 6 989 € | 6 490 € |
| Retained earnings | 42 t€ | 19 t€ |
| Short-term prepayments and accrued income | 391 € | 432 € |
| Short-term accounts payable | 8 275 € | 3 946 € |
| Short-term sales receivables | 15 t€ | 9 352 € |
| Purchases during the financial year | 33 t€ | 40 t€ |
| Profit (loss) for the period, equity | 3 049 € | 23 t€ |
| Short-term receivables | 30 t€ | 15 t€ |
| Interest expenses and other financial expenses for non-Group companies | 2 551 € | 1 557 € |
| Tangible assets | 28 t€ | 37 t€ |
| Materials and supplies | 18 t€ | 13 t€ |
| Wages and salaries | 82 t€ | 81 t€ |
| Receivables from Group companies (investments) | 18 t€ | 0 € |
| Short-term accrued expenses and deferred income | 9 072 € | 8 637 € |
| Short-term loan receivables | 5 488 € | 5 418 € |
| Liabilities | 99 t€ | 95 t€ |
| Other interest and financial income from non-group companies | 66 € | 83 € |
| Other social security expenses | 3 495 € | 2 397 € |
| Long-term liabilities to credit institutions | 20 t€ | 26 t€ |
| Group contribution | 10 t€ | 7 890 € |
| Machinery and equipment | 28 t€ | 37 t€ |
| Depreciations according to plan | 9 361 € | 971 € |
| Short-term liabilities to credit institutions | 6 690 € | 4 464 € |
| Inventory increase (+) or decrease (-) | -4 450 € | -3 682 € |
| Pension expenses | 8 793 € | 8 526 € |
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
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.