Olson & Puskala Oy is a limited company based in Helsinki, registered in 1998. In the financial year ending 31.12.2025, revenue was 1,2 M€ and operating profit 86 t€; equity ratio 27.6 %. Its taxable income in 2024 was 80 t€ and its income taxes 16 t€. Public buyers bought 71 t€ from it in 2022–2025; the largest buyer is Kaupunginkanslia, Helsinki (Helsinki). It has won 1 public contracts in EU procurement notices.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 1,2 M€ | 1,2 M€ | 1,1 M€ | 1,0 M€ |
| Revenue change | 4,3 % | 7,3 % | 5,7 % | – |
| EBITDA | 59 t€ | 105 t€ | 79 t€ | 150 t€ |
| EBITDA % | 4,9 % | 9,1 % | 7,3 % | 14,7 % |
| Operating profit | 86 t€ | 70 t€ | 58 t€ | 120 t€ |
| Operating margin | 7,1 % | 6,0 % | 5,4 % | 11,8 % |
| Net profit | 54 t€ | 50 t€ | 44 t€ | 83 t€ |
| Personnel costs | -674 t€ | 654 t€ | 648 t€ | 552 t€ |
| Equity ratio | 27,6 % | 25,2 % | 37,0 % | 48,3 % |
| Quick ratio | 0,80 | 0,79 | 0,74 | 0,78 |
| Current ratio | 0,80 | 0,79 | 0,74 | 0,78 |
| Debt to revenue | 18,6 % | 24,6 % | 16,7 % | 15,9 % |
| Return on equity | 63,8 % | 52,5 % | 41,8 % | 55,0 % |
| Balance sheet total | 309 t€ | 380 t€ | 285 t€ | 314 t€ |
| Equity | 85 t€ | 96 t€ | 106 t€ | 151 t€ |
| Cash and bank | 20 t€ | 0 € | – | – |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 1,2 M€ | 1,2 M€ | 1,1 M€ | 1,0 M€ |
| Other operating income | 21 t€ | 21 t€ | 21 t€ | 0 € |
| Raw materials and services | 132 t€ | -139 t€ | -69 t€ | -106 t€ |
| Personnel expenses | 674 t€ | -654 t€ | -648 t€ | -552 t€ |
| Depreciations and reductions in value | 27 t€ | -35 t€ | -21 t€ | -29 t€ |
| Other operating expenses | 306 t€ | -278 t€ | -300 t€ | -209 t€ |
| Operating profit (loss) | 86 t€ | 70 t€ | 58 t€ | 120 t€ |
| Financial income and expenses + (-) | 9 643 € | -6 337 € | -2 488 € | -10 t€ |
| Profit (loss) before appropriations and taxes | 76 t€ | 63 t€ | 55 t€ | 110 t€ |
| Income taxes | 22 t€ | -13 t€ | -11 t€ | -27 t€ |
| Profit (loss) for the financial year | 54 t€ | 50 t€ | 44 t€ | 83 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 196 t€ | 228 t€ | 152 t€ | 188 t€ |
| Receivables | 93 t€ | 152 t€ | 133 t€ | 126 t€ |
| Cash in hand and at banks | 20 t€ | 0 € | – | – |
| Current assets | 113 t€ | 152 t€ | 133 t€ | 126 t€ |
| Assets | 309 t€ | 380 t€ | 285 t€ | 314 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 85 t€ | 96 t€ | 106 t€ | 151 t€ |
| Long-term liabilities | 83 t€ | 93 t€ | 0 € | – |
| Short-term liabilities | 141 t€ | 192 t€ | 180 t€ | 162 t€ |
| Liabilities | 223 t€ | 284 t€ | 180 t€ | 162 t€ |
All financial statement items (51)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 1,2 M€ | 1,2 M€ | 1,1 M€ | 1,0 M€ |
| Other operating income | 21 t€ | 21 t€ | 21 t€ | 0 € |
| Raw materials and services | 132 t€ | -139 t€ | -69 t€ | -106 t€ |
| Personnel expenses | 674 t€ | -654 t€ | -648 t€ | -552 t€ |
| Depreciations and reductions in value | 27 t€ | -35 t€ | -21 t€ | -29 t€ |
| Other operating expenses | 306 t€ | -278 t€ | -300 t€ | -209 t€ |
| Operating profit (loss) | 86 t€ | 70 t€ | 58 t€ | 120 t€ |
| Financial income and expenses + (-) | 9 643 € | -6 337 € | -2 488 € | -10 t€ |
| Profit (loss) before appropriations and taxes | 76 t€ | 63 t€ | 55 t€ | 110 t€ |
| Income taxes | 22 t€ | -13 t€ | -11 t€ | -27 t€ |
| Profit (loss) for the financial year | 54 t€ | 50 t€ | 44 t€ | 83 t€ |
| Non-current assets | 196 t€ | 228 t€ | 152 t€ | 188 t€ |
| Receivables | 93 t€ | 152 t€ | 133 t€ | 126 t€ |
| Cash in hand and at banks | 20 t€ | 0 € | – | – |
| Current assets | 113 t€ | 152 t€ | 133 t€ | 126 t€ |
| Assets | 309 t€ | 380 t€ | 285 t€ | 314 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 85 t€ | 96 t€ | 106 t€ | 151 t€ |
| Long-term liabilities | 83 t€ | 93 t€ | 0 € | – |
| Short-term liabilities | 141 t€ | 192 t€ | 180 t€ | 162 t€ |
| Liabilities | 223 t€ | 284 t€ | 180 t€ | 162 t€ |
| Purchases during the financial year | -9 593 € | -18 t€ | -7 904 € | -8 092 € |
| Short-term receivables | 93 t€ | 152 t€ | 133 t€ | 126 t€ |
| Advance payments and construction in progress | 36 t€ | 36 t€ | 36 t€ | 36 t€ |
| Other short-term receivables | 1 855 € | 3 055 € | 0 € | 7 652 € |
| Impairment on investments for non-current assets | 5 000 € | 0 € | – | – |
| Profit (loss) for the period, equity | 54 t€ | 50 t€ | 44 t€ | 83 t€ |
| Tangible assets | 151 t€ | 174 t€ | 90 t€ | 107 t€ |
| Short-term accrued expenses and deferred income | 48 t€ | 39 t€ | 55 t€ | 64 t€ |
| Interest expenses and other financial expenses for non-Group companies | 5 596 € | -7 306 € | -5 031 € | -1 360 € |
| Long-term liabilities to credit institutions | 83 t€ | 93 t€ | 0 € | – |
| Other shares and similar rights of ownership | 43 t€ | 48 t€ | 48 t€ | 57 t€ |
| Reductions in value of shares and holdings in current assets | – | – | 0 € | -12 t€ |
| Other social security expenses | 23 t€ | -19 t€ | -15 t€ | -18 t€ |
| Short-term sales receivables | 86 t€ | 140 t€ | 114 t€ | 106 t€ |
| Depreciations according to plan | 27 t€ | -35 t€ | -21 t€ | -29 t€ |
| Income from other investments under non-current assets, from other companies | 938 € | 890 € | 1 283 € | 1 775 € |
| Other current liabilities | 63 t€ | 88 t€ | 72 t€ | 69 t€ |
| Short-term accounts payable | 19 t€ | 40 t€ | 41 t€ | 24 t€ |
| Retained earnings | 23 t€ | 37 t€ | 53 t€ | 60 t€ |
| Machinery and equipment | 115 t€ | 138 t€ | 54 t€ | 71 t€ |
| Wages and salaries | 533 t€ | -527 t€ | -519 t€ | -438 t€ |
| Other interest and financial income from non-group companies | 15 € | 78 € | 1 260 € | 948 € |
| Other intangible assets | 2 028 € | 6 560 € | 15 t€ | 23 t€ |
| Short-term liabilities to credit institutions | 10 t€ | 24 t€ | 12 t€ | 5 469 € |
| Intangible assets | 2 028 € | 6 560 € | 15 t€ | 23 t€ |
| Investments | 43 t€ | 48 t€ | 48 t€ | 57 t€ |
| Pension expenses | 117 t€ | -108 t€ | -114 t€ | -97 t€ |
| Services purchased | 141 t€ | -121 t€ | -61 t€ | -98 t€ |
| Liabilities | 309 t€ | 380 t€ | 285 t€ | 314 t€ |
| Short-term prepayments and accrued income | 5 080 € | 8 773 € | 19 t€ | 13 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, Olson & Puskala Oy is in the top quarter of the industry class business and other management consultancy activities (7663 companies with taxable income; median 16 t€, 5,1 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
Public contracts won
- Tapahtumatuotannon ja -tekniikan hankinta, rekisterin uudelleenavaus 2026Espoon kaupunki2,8 M€
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