JK Hotels & Resorts Ab is a limited company based in Pietarsaari, registered in 2001. In the financial year ending 31.12.2025, operating profit 32 t€; equity ratio -41.7 %. Its taxable income in 2024 was 30 t€ and its income taxes 6 003 €. Public buyers bought 1 650 € from it in 2022–2026; the largest buyer is Kasvatuksen Ja Koulutuksen Toimiala, Helsinki (Helsinki). It holds 1 alcohol licences.
Gross profit 2025532 t€-4 % on the previous year
Operating profit32 t€
Net profit25 t€EBITDA 22 t€
Equity ratio-41,7 %quick ratio 0,81
Taxable income 202430 t€
upper half of its industry
Income taxes 20246 003 €15 t€ in 2020–2024
In business25 yrsregistered 7.2.2001
Sales to public buyers1 650 €2022–2026
Alcohol licences1latest 10.11.2006
Financials
Gross profitOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue change | -4,2 % | 13,3 % | 6,5 % | 7,0 % | 2,4 % | – |
| Gross profit | 532 t€ | 556 t€ | 490 t€ | 460 t€ | 430 t€ | 420 t€ |
| EBITDA | 22 t€ | 38 t€ | 25 t€ | 7 532 € | 35 t€ | 7 962 € |
| Operating profit | 32 t€ | 33 t€ | 20 t€ | 1 756 € | 28 t€ | 534 € |
| Net profit | 25 t€ | 24 t€ | 13 t€ | 12 € | 20 t€ | 1 866 € |
| Personnel costs | -121 t€ | 139 t€ | 115 t€ | 116 t€ | 73 t€ | 101 t€ |
| Equity ratio | -41,7 % | -56,9 % | -73,1 % | -99,7 % | -96,8 % | -81,6 % |
| Quick ratio | 0,81 | 0,77 | 0,70 | 0,58 | 0,73 | 0,69 |
| Current ratio | 0,90 | 0,81 | 0,73 | 0,64 | 0,75 | 0,75 |
| Balance sheet total | 158 t€ | 160 t€ | 160 t€ | 131 t€ | 131 t€ | 180 t€ |
| Equity | -90 t€ | -115 t€ | -139 t€ | -152 t€ | -152 t€ | -172 t€ |
| Cash and bank | 45 t€ | 56 t€ | 36 t€ | 12 t€ | 35 t€ | 42 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 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 532 t€ | 556 t€ | 490 t€ | 460 t€ | 430 t€ | 420 t€ |
| Personnel expenses | 121 t€ | -139 t€ | -115 t€ | -116 t€ | -73 t€ | -101 t€ |
| Depreciations and reductions in value | 9 748 € | -4 951 € | -5 117 € | -5 777 € | -6 540 € | -7 428 € |
| Other operating expenses | 369 t€ | -379 t€ | -351 t€ | -337 t€ | -322 t€ | -311 t€ |
| Operating profit (loss) | 32 t€ | 33 t€ | 20 t€ | 1 756 € | 28 t€ | 534 € |
| Financial income and expenses + (-) | 1 083 € | -2 800 € | -3 056 € | -3 744 € | -4 417 € | -5 638 € |
| Profit (loss) before appropriations and taxes | 31 t€ | 30 t€ | 17 t€ | -1 988 € | 24 t€ | -5 105 € |
| Income taxes | 6 324 € | -6 003 € | -3 247 € | -30 € | -4 800 € | -458 € |
| Profit (loss) for the financial year | 25 t€ | 24 t€ | 13 t€ | 12 € | 20 t€ | 1 866 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 66 t€ | 56 t€ | 50 t€ | 55 t€ | 61 t€ | 67 t€ |
| Stocks | 9 765 € | 5 123 € | 3 228 € | 7 872 € | 1 378 € | 8 400 € |
| Receivables | 37 t€ | 43 t€ | 71 t€ | 57 t€ | 34 t€ | 62 t€ |
| Cash in hand and at banks | 45 t€ | 56 t€ | 36 t€ | 12 t€ | 35 t€ | 42 t€ |
| Current assets | 92 t€ | 103 t€ | 110 t€ | 77 t€ | 71 t€ | 113 t€ |
| Assets | 158 t€ | 160 t€ | 160 t€ | 131 t€ | 131 t€ | 180 t€ |
| Share capital or other similar capital | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 35 t€ |
| Capital and reserves | -90 t€ | -115 t€ | -139 t€ | -152 t€ | -152 t€ | -172 t€ |
| Appropriations | 27 t€ | 27 t€ | 27 t€ | 27 t€ | 29 t€ | 29 t€ |
| Long-term liabilities | 120 t€ | 120 t€ | 120 t€ | 138 t€ | 160 t€ | 172 t€ |
| Short-term liabilities | 101 t€ | 128 t€ | 152 t€ | 119 t€ | 94 t€ | 151 t€ |
| Liabilities | 221 t€ | 248 t€ | 272 t€ | 257 t€ | 255 t€ | 322 t€ |
All financial statement items (56)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 532 t€ | 556 t€ | 490 t€ | 460 t€ | 430 t€ | 420 t€ |
| Personnel expenses | 121 t€ | -139 t€ | -115 t€ | -116 t€ | -73 t€ | -101 t€ |
| Depreciations and reductions in value | 9 748 € | -4 951 € | -5 117 € | -5 777 € | -6 540 € | -7 428 € |
| Other operating expenses | 369 t€ | -379 t€ | -351 t€ | -337 t€ | -322 t€ | -311 t€ |
| Operating profit (loss) | 32 t€ | 33 t€ | 20 t€ | 1 756 € | 28 t€ | 534 € |
| Financial income and expenses + (-) | 1 083 € | -2 800 € | -3 056 € | -3 744 € | -4 417 € | -5 638 € |
| Profit (loss) before appropriations and taxes | 31 t€ | 30 t€ | 17 t€ | -1 988 € | 24 t€ | -5 105 € |
| Income taxes | 6 324 € | -6 003 € | -3 247 € | -30 € | -4 800 € | -458 € |
| Profit (loss) for the financial year | 25 t€ | 24 t€ | 13 t€ | 12 € | 20 t€ | 1 866 € |
| Non-current assets | 66 t€ | 56 t€ | 50 t€ | 55 t€ | 61 t€ | 67 t€ |
| Stocks | 9 765 € | 5 123 € | 3 228 € | 7 872 € | 1 378 € | 8 400 € |
| Receivables | 37 t€ | 43 t€ | 71 t€ | 57 t€ | 34 t€ | 62 t€ |
| Cash in hand and at banks | 45 t€ | 56 t€ | 36 t€ | 12 t€ | 35 t€ | 42 t€ |
| Current assets | 92 t€ | 103 t€ | 110 t€ | 77 t€ | 71 t€ | 113 t€ |
| Assets | 158 t€ | 160 t€ | 160 t€ | 131 t€ | 131 t€ | 180 t€ |
| Share capital or other similar capital | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 35 t€ | 35 t€ |
| Capital and reserves | -90 t€ | -115 t€ | -139 t€ | -152 t€ | -152 t€ | -172 t€ |
| Appropriations | 27 t€ | 27 t€ | 27 t€ | 27 t€ | 29 t€ | 29 t€ |
| Long-term liabilities | 120 t€ | 120 t€ | 120 t€ | 138 t€ | 160 t€ | 172 t€ |
| Short-term liabilities | 101 t€ | 128 t€ | 152 t€ | 119 t€ | 94 t€ | 151 t€ |
| Liabilities | 221 t€ | 248 t€ | 272 t€ | 257 t€ | 255 t€ | 322 t€ |
| Other current liabilities | 8 708 € | 11 t€ | 8 949 € | 6 778 € | 2 420 € | 16 t€ |
| Short-term advances received | 6 697 € | 5 660 € | 6 247 € | 5 489 € | 3 421 € | 4 672 € |
| Other tangible assets | 5 874 € | 5 874 € | 5 874 € | 5 874 € | 5 874 € | 5 874 € |
| Other receivables (investments) | 82 € | 82 € | 82 € | 82 € | 82 € | 82 € |
| Liabilities | 158 t€ | 160 t€ | 160 t€ | 131 t€ | 131 t€ | 180 t€ |
| Other intangible assets | 21 t€ | 0 € | – | – | – | – |
| Long-term liabilities to credit institutions | – | – | 0 € | 18 t€ | 40 t€ | 63 t€ |
| Short-term receivables | 37 t€ | 43 t€ | 54 t€ | 40 t€ | 17 t€ | 45 t€ |
| Other short-term receivables | 10 t€ | 20 t€ | 14 t€ | 11 t€ | 5 262 € | 14 t€ |
| Other long-term liabilities | 120 t€ | 120 t€ | 120 t€ | 120 t€ | 120 t€ | 109 t€ |
| Other interest and financial income from non-group companies | 255 € | 130 € | 330 € | 10 € | 274 € | 6 € |
| Finished products | 9 765 € | 5 123 € | 3 228 € | 7 872 € | 1 378 € | 8 400 € |
| Increase (decrease) in deprecation difference | -285 € | -229 € | -434 € | 2 030 € | 366 € | 7 428 € |
| Machinery and equipment | 40 t€ | 43 t€ | 44 t€ | 49 t€ | 54 t€ | 61 t€ |
| Retained earnings | -150 t€ | -174 t€ | -187 t€ | -187 t€ | -207 t€ | -209 t€ |
| Short-term accounts payable | 67 t€ | 93 t€ | 97 t€ | 59 t€ | 41 t€ | 84 t€ |
| Wages and salaries | 96 t€ | -111 t€ | -98 t€ | -101 t€ | -64 t€ | -75 t€ |
| Advance payments and construction in progress | 0 € | 7 781 € | 0 € | – | – | – |
| Intangible assets | 21 t€ | 0 € | – | – | – | – |
| Other shares and similar rights of ownership | 28 € | 28 € | 28 € | 28 € | 118 € | 118 € |
| Short-term sales receivables | 26 t€ | 18 t€ | 35 t€ | 28 t€ | 12 t€ | 29 t€ |
| Profit (loss) for the period, equity | 25 t€ | 24 t€ | 13 t€ | 12 € | 20 t€ | 1 866 € |
| Interest expenses and other financial expenses for non-Group companies | 1 368 € | -2 960 € | -3 415 € | -3 784 € | -4 720 € | -5 674 € |
| Long-term receivables | – | 0 € | 17 t€ | 17 t€ | 17 t€ | 17 t€ |
| Pension expenses | 23 t€ | -26 t€ | -14 t€ | -12 t€ | -7 001 € | -23 t€ |
| Short-term prepayments and accrued income | 1 102 € | 4 838 € | 4 466 € | 0 € | 0 € | 1 795 € |
| Other social security expenses | 2 425 € | -2 318 € | -2 200 € | -3 060 € | -2 384 € | -2 551 € |
| Other long-term receivables | – | 0 € | 17 t€ | 17 t€ | 17 t€ | 17 t€ |
| Depreciation difference | 27 t€ | 27 t€ | 27 t€ | 27 t€ | 29 t€ | 29 t€ |
| Income from other investments under non-current assets, from other companies | 30 € | 30 € | 30 € | 30 € | 30 € | 30 € |
| Tangible assets | 46 t€ | 56 t€ | 49 t€ | 55 t€ | 60 t€ | 67 t€ |
| Short-term liabilities to credit institutions | – | 0 € | 20 t€ | 25 t€ | 22 t€ | 22 t€ |
| Depreciations according to plan | 9 748 € | -4 951 € | -5 117 € | -5 777 € | -6 540 € | -7 428 € |
| Short-term accrued expenses and deferred income | 19 t€ | 18 t€ | 20 t€ | 24 t€ | 25 t€ | 23 t€ |
| Investments | 110 € | 110 € | 110 € | 110 € | 200 € | 200 € |
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, JK Hotels & Resorts Ab is in the upper half of the industry class restaurants and cafeterias (3068 companies with taxable income; median 22 t€).
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
Alcohol licences
- Hotell EpoqueJaakonkatu 10Anniskelu
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