Hammaslaboratorio Koskihammas Oy is a limited company based in Kajaani, registered in 1999. In the financial year ending 31.12.2025, operating profit 73 t€. Its taxable income in 2024 was 69 t€ and its income taxes 14 t€. Latest Trade Register entry: change of ceo, 6.2.2026.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue change | -15,9 % | -5,2 % | 10,4 % | – |
| Gross profit | 295 t€ | 351 t€ | 370 t€ | 335 t€ |
| EBITDA | 66 t€ | 79 t€ | 135 t€ | 81 t€ |
| Operating profit | 73 t€ | 69 t€ | 121 t€ | 74 t€ |
| Net profit | 66 t€ | 55 t€ | 96 t€ | 59 t€ |
| Personnel costs | -165 t€ | 205 t€ | 176 t€ | 195 t€ |
| Balance sheet total | 408 t€ | 540 t€ | 554 t€ | 505 t€ |
| Cash and bank | 134 t€ | 173 t€ | 198 t€ | 195 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Gross profit or loss | 295 t€ | 351 t€ | 370 t€ | 335 t€ |
| Personnel expenses | 165 t€ | -205 t€ | -176 t€ | -195 t€ |
| Depreciations and reductions in value | 7 159 € | -9 545 € | -13 t€ | -6 965 € |
| Other operating expenses | 50 t€ | -67 t€ | -60 t€ | -60 t€ |
| Operating profit (loss) | 73 t€ | 69 t€ | 121 t€ | 74 t€ |
| Financial income and expenses + (-) | -9 497 € | -398 € | -401 € | -510 € |
| Profit (loss) before appropriations and taxes | 83 t€ | 69 t€ | 121 t€ | 74 t€ |
| Profit (loss) for the financial year | 66 t€ | 55 t€ | 96 t€ | 59 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Stocks | 0 € | 9 504 € | 9 504 € | 9 504 € |
| Receivables | 10 t€ | 36 t€ | 35 t€ | 27 t€ |
| Cash in hand and at banks | 134 t€ | 173 t€ | 198 t€ | 195 t€ |
| Assets | 408 t€ | 540 t€ | 554 t€ | 505 t€ |
All financial statement items (18)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Gross profit or loss | 295 t€ | 351 t€ | 370 t€ | 335 t€ |
| Personnel expenses | 165 t€ | -205 t€ | -176 t€ | -195 t€ |
| Depreciations and reductions in value | 7 159 € | -9 545 € | -13 t€ | -6 965 € |
| Other operating expenses | 50 t€ | -67 t€ | -60 t€ | -60 t€ |
| Operating profit (loss) | 73 t€ | 69 t€ | 121 t€ | 74 t€ |
| Financial income and expenses + (-) | -9 497 € | -398 € | -401 € | -510 € |
| Profit (loss) before appropriations and taxes | 83 t€ | 69 t€ | 121 t€ | 74 t€ |
| Profit (loss) for the financial year | 66 t€ | 55 t€ | 96 t€ | 59 t€ |
| Stocks | 0 € | 9 504 € | 9 504 € | 9 504 € |
| Receivables | 10 t€ | 36 t€ | 35 t€ | 27 t€ |
| Cash in hand and at banks | 134 t€ | 173 t€ | 198 t€ | 195 t€ |
| Assets | 408 t€ | 540 t€ | 554 t€ | 505 t€ |
| Tangible assets | 21 t€ | 29 t€ | 38 t€ | 19 t€ |
| Investments | 88 t€ | 88 t€ | 88 t€ | 88 t€ |
| Liabilities | 408 t€ | 540 t€ | 554 t€ | 505 t€ |
| Direct taxes | 17 t€ | -14 t€ | -24 t€ | -15 t€ |
| Shares and holdings | 155 t€ | 206 t€ | 186 t€ | 166 t€ |
| Intangible assets | – | – | 0 € | 769 € |
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, Hammaslaboratorio Koskihammas Oy is in the upper half of the industry class manufacture of dentures and artificial teeth (88 companies with taxable income; median 36 t€, 2,0 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.
Trade Register events
- Change of CEO
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