Arkkitehtuuritoimisto Heimo Varis Oy is a limited company based in Savonlinna, registered in 1997. In the financial year ending 31.12.2025, revenue was 539 t€ and operating profit 67 t€; equity ratio 65.5 %. Its taxable income in 2024 was 43 t€ and its income taxes 8 602 €. Public buyers bought 1 950 € from it in 2024–2025; the largest buyer is Luonnonvarakeskus (Maa- ja metsätalousministeriön hallinnonala).
Revenue 2025539 t€+120 % on the previous year
Operating profit67 t€12,5 % of revenue
Net profit54 t€EBITDA 67 t€
Equity ratio65,5 %quick ratio 2,77
Taxable income 202443 t€
upper half of its industry
Income taxes 20248 602 €47 t€ in 2020–2024
In business29 yrsregistered 18.8.1997
Sales to public buyers1 950 €2024–2025
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 539 t€ | 245 t€ | 255 t€ | 288 t€ |
| Revenue change | 119,9 % | -4,0 % | -11,3 % | – |
| EBITDA | 67 t€ | 43 t€ | 26 t€ | 42 t€ |
| EBITDA % | 12,5 % | 17,6 % | 10,3 % | 14,7 % |
| Operating profit | 67 t€ | 43 t€ | 26 t€ | 42 t€ |
| Operating margin | 12,5 % | 17,4 % | 10,1 % | 14,5 % |
| Net profit | 54 t€ | 34 t€ | 21 t€ | 33 t€ |
| Personnel costs | -79 t€ | 81 t€ | 80 t€ | 78 t€ |
| Equity ratio | 65,5 % | 75,6 % | 74,8 % | 60,6 % |
| Quick ratio | 2,77 | 3,85 | 3,72 | 2,41 |
| Current ratio | 2,77 | 3,85 | 3,72 | 2,41 |
| Debt to revenue | 32,5 % | 40,0 % | 38,5 % | 66,5 % |
| Return on equity | 16,2 % | 11,2 % | 7,0 % | 11,1 % |
| Balance sheet total | 509 t€ | 402 t€ | 391 t€ | 486 t€ |
| Equity | 333 t€ | 304 t€ | 293 t€ | 295 t€ |
| Cash and bank | 257 t€ | 357 t€ | 334 t€ | 451 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 | |
|---|---|---|---|---|
| Turnover | 539 t€ | 245 t€ | 255 t€ | 288 t€ |
| Raw materials and services | 371 t€ | -100 t€ | -124 t€ | -135 t€ |
| Personnel expenses | 79 t€ | -81 t€ | -80 t€ | -78 t€ |
| Depreciations and reductions in value | 302 € | -402 € | -536 € | -715 € |
| Other operating expenses | 21 t€ | -21 t€ | -24 t€ | -33 t€ |
| Operating profit (loss) | 67 t€ | 43 t€ | 26 t€ | 42 t€ |
| Financial income and expenses + (-) | 48 € | 93 € | -23 € | 0 € |
| Profit (loss) before appropriations and taxes | 67 t€ | 43 t€ | 26 t€ | 42 t€ |
| Income taxes | 14 t€ | -8 602 € | -5 207 € | -8 835 € |
| Profit (loss) for the financial year | 54 t€ | 34 t€ | 21 t€ | 33 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 24 t€ | 24 t€ | 25 t€ | 25 t€ |
| Receivables | 228 t€ | 21 t€ | 32 t€ | 10 t€ |
| Cash in hand and at banks | 257 t€ | 357 t€ | 334 t€ | 451 t€ |
| Current assets | 485 t€ | 377 t€ | 366 t€ | 461 t€ |
| Assets | 509 t€ | 402 t€ | 391 t€ | 486 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 333 t€ | 304 t€ | 293 t€ | 295 t€ |
| Short-term liabilities | 175 t€ | 98 t€ | 98 t€ | 191 t€ |
| Liabilities | 175 t€ | 98 t€ | 98 t€ | 191 t€ |
All financial statement items (41)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 539 t€ | 245 t€ | 255 t€ | 288 t€ |
| Raw materials and services | 371 t€ | -100 t€ | -124 t€ | -135 t€ |
| Personnel expenses | 79 t€ | -81 t€ | -80 t€ | -78 t€ |
| Depreciations and reductions in value | 302 € | -402 € | -536 € | -715 € |
| Other operating expenses | 21 t€ | -21 t€ | -24 t€ | -33 t€ |
| Operating profit (loss) | 67 t€ | 43 t€ | 26 t€ | 42 t€ |
| Financial income and expenses + (-) | 48 € | 93 € | -23 € | 0 € |
| Profit (loss) before appropriations and taxes | 67 t€ | 43 t€ | 26 t€ | 42 t€ |
| Income taxes | 14 t€ | -8 602 € | -5 207 € | -8 835 € |
| Profit (loss) for the financial year | 54 t€ | 34 t€ | 21 t€ | 33 t€ |
| Non-current assets | 24 t€ | 24 t€ | 25 t€ | 25 t€ |
| Receivables | 228 t€ | 21 t€ | 32 t€ | 10 t€ |
| Cash in hand and at banks | 257 t€ | 357 t€ | 334 t€ | 451 t€ |
| Current assets | 485 t€ | 377 t€ | 366 t€ | 461 t€ |
| Assets | 509 t€ | 402 t€ | 391 t€ | 486 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 333 t€ | 304 t€ | 293 t€ | 295 t€ |
| Short-term liabilities | 175 t€ | 98 t€ | 98 t€ | 191 t€ |
| Liabilities | 175 t€ | 98 t€ | 98 t€ | 191 t€ |
| Services purchased | 371 t€ | -100 t€ | -124 t€ | -135 t€ |
| Retained earnings | 277 t€ | 267 t€ | 270 t€ | 259 t€ |
| Other current liabilities | 2 574 € | 13 t€ | 5 578 € | 30 t€ |
| Profit (loss) for the period, equity | 54 t€ | 34 t€ | 21 t€ | 33 t€ |
| Other short-term receivables | 1 732 € | 0 € | 6 828 € | 3 491 € |
| Depreciations according to plan | 302 € | -402 € | -536 € | -715 € |
| Short-term accounts payable | 164 t€ | 85 t€ | 93 t€ | 161 t€ |
| Purchases during the financial year | – | – | 0 € | -127 € |
| Wages and salaries | 60 t€ | -63 t€ | -63 t€ | -63 t€ |
| Short-term sales receivables | 226 t€ | 21 t€ | 16 t€ | 4 257 € |
| Interest expenses and other financial expenses for non-Group companies | 48 € | -10 € | -23 € | 0 € |
| Other interest and financial income from non-group companies | 0 € | 103 € | 0 € | – |
| Other social security expenses | 3 585 € | -2 539 € | -2 760 € | -848 € |
| Tangible assets | 905 € | 1 207 € | 1 609 € | 2 145 € |
| Short-term accrued expenses and deferred income | 8 333 € | 333 € | 0 € | 0 € |
| Short-term receivables | 228 t€ | 21 t€ | 32 t€ | 10 t€ |
| Pension expenses | 16 t€ | -15 t€ | -15 t€ | -14 t€ |
| Machinery and equipment | 905 € | 1 207 € | 1 609 € | 2 145 € |
| Other shares and similar rights of ownership | 23 t€ | 23 t€ | 23 t€ | 23 t€ |
| Short-term prepayments and accrued income | – | 0 € | 9 548 € | 2 369 € |
| Investments | 23 t€ | 23 t€ | 23 t€ | 23 t€ |
| Liabilities | 509 t€ | 402 t€ | 391 t€ | 486 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, Arkkitehtuuritoimisto Heimo Varis Oy is in the upper half of the industry class architectural activities (459 companies with taxable income; median 20 t€, 2,2 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.