Taideosuuskunta Tsuumi is a cooperative based in Helsinki, registered in 2001. In the financial year ending 31.12.2024, revenue was 87 t€ and operating profit 13 t€; equity ratio 52.5 %. Its taxable income in 2024 was 13 t€ and its income taxes 2 547 €. Public buyers bought 56 t€ from it in 2022–2025; the largest buyer is Kulttuurin Ja Vapaa-ajan Toimiala, Helsinki (Helsinki).
Financials
| Key figures | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|
| Revenue | 87 t€ | 112 t€ | 124 t€ | 123 t€ |
| Revenue change | -22,9 % | -9,1 % | 0,2 % | – |
| EBITDA | 13 t€ | 2 428 € | 12 t€ | 19 t€ |
| EBITDA % | 14,7 % | 2,2 % | 9,9 % | 15,6 % |
| Operating profit | 13 t€ | 2 428 € | 12 t€ | 19 t€ |
| Operating margin | 14,7 % | 2,2 % | 9,9 % | 15,5 % |
| Net profit | 10 t€ | 1 935 € | 9 950 € | 15 t€ |
| Personnel costs | 254 t€ | 255 t€ | 302 t€ | 255 t€ |
| Equity ratio | 52,5 % | 36,6 % | 42,6 % | 36,7 % |
| Quick ratio | 2,11 | 1,58 | 1,74 | 1,33 |
| Current ratio | 2,11 | 1,58 | 1,74 | 1,33 |
| Debt to revenue | 48,0 % | 55,2 % | 36,6 % | 33,0 % |
| Return on equity | 22,2 % | 5,4 % | 29,6 % | 65,0 % |
| Balance sheet total | 88 t€ | 98 t€ | 79 t€ | 94 t€ |
| Equity | 46 t€ | 36 t€ | 34 t€ | 24 t€ |
| Cash and bank | 69 t€ | 79 t€ | 74 t€ | 81 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|
| Turnover | 87 t€ | 112 t€ | 124 t€ | 123 t€ |
| Other operating income | 284 t€ | 258 t€ | 295 t€ | 249 t€ |
| Raw materials and services | -61 t€ | -80 t€ | -85 t€ | -75 t€ |
| Personnel expenses | -254 t€ | -255 t€ | -302 t€ | -255 t€ |
| Depreciations and reductions in value | – | – | 0 € | -108 € |
| Other operating expenses | -43 t€ | -34 t€ | -19 t€ | -23 t€ |
| Operating profit (loss) | 13 t€ | 2 428 € | 12 t€ | 19 t€ |
| Financial income and expenses + (-) | 15 € | 2 € | -14 € | -13 € |
| Profit (loss) before appropriations and taxes | 13 t€ | 2 430 € | 12 t€ | 19 t€ |
| Income taxes | -2 547 € | -495 € | -2 300 € | -3 839 € |
| Profit (loss) for the financial year | 10 t€ | 1 935 € | 9 950 € | 15 t€ |
Balance sheet
| 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|
| Receivables | 18 t€ | 19 t€ | 4 958 € | 14 t€ |
| Cash in hand and at banks | 69 t€ | 79 t€ | 74 t€ | 81 t€ |
| Current assets | 88 t€ | 98 t€ | 79 t€ | 94 t€ |
| Assets | 88 t€ | 98 t€ | 79 t€ | 94 t€ |
| Capital and reserves | 46 t€ | 36 t€ | 34 t€ | 24 t€ |
| Short-term liabilities | 42 t€ | 62 t€ | 45 t€ | 71 t€ |
| Liabilities | 42 t€ | 62 t€ | 45 t€ | 71 t€ |
All financial statement items (38)
| 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|
| Turnover | 87 t€ | 112 t€ | 124 t€ | 123 t€ |
| Other operating income | 284 t€ | 258 t€ | 295 t€ | 249 t€ |
| Raw materials and services | -61 t€ | -80 t€ | -85 t€ | -75 t€ |
| Personnel expenses | -254 t€ | -255 t€ | -302 t€ | -255 t€ |
| Depreciations and reductions in value | – | – | 0 € | -108 € |
| Other operating expenses | -43 t€ | -34 t€ | -19 t€ | -23 t€ |
| Operating profit (loss) | 13 t€ | 2 428 € | 12 t€ | 19 t€ |
| Financial income and expenses + (-) | 15 € | 2 € | -14 € | -13 € |
| Profit (loss) before appropriations and taxes | 13 t€ | 2 430 € | 12 t€ | 19 t€ |
| Income taxes | -2 547 € | -495 € | -2 300 € | -3 839 € |
| Profit (loss) for the financial year | 10 t€ | 1 935 € | 9 950 € | 15 t€ |
| Receivables | 18 t€ | 19 t€ | 4 958 € | 14 t€ |
| Cash in hand and at banks | 69 t€ | 79 t€ | 74 t€ | 81 t€ |
| Current assets | 88 t€ | 98 t€ | 79 t€ | 94 t€ |
| Assets | 88 t€ | 98 t€ | 79 t€ | 94 t€ |
| Capital and reserves | 46 t€ | 36 t€ | 34 t€ | 24 t€ |
| Short-term liabilities | 42 t€ | 62 t€ | 45 t€ | 71 t€ |
| Liabilities | 42 t€ | 62 t€ | 45 t€ | 71 t€ |
| Pension expenses | -38 t€ | -39 t€ | -43 t€ | -38 t€ |
| Retained earnings | 32 t€ | 30 t€ | 20 t€ | 4 711 € |
| Short-term receivables | 18 t€ | 19 t€ | 4 958 € | 14 t€ |
| Other current liabilities | 15 t€ | 17 t€ | 12 t€ | 13 t€ |
| Short-term sales receivables | 8 925 € | 5 607 € | 0 € | 6 985 € |
| Short-term prepayments and accrued income | 3 112 € | 6 500 € | 780 € | 438 € |
| Other interest and financial income from non-group companies | 15 € | 11 € | 6 € | 19 € |
| Interest expenses and other financial expenses for non-Group companies | 0 € | -8 € | -20 € | -32 € |
| Short-term accounts payable | 5 337 € | 20 t€ | 1 597 € | 4 362 € |
| Short-term accrued expenses and deferred income | 21 t€ | 25 t€ | 32 t€ | 24 t€ |
| Profit (loss) for the period, equity | 10 t€ | 1 935 € | 9 950 € | 15 t€ |
| Short-term loan receivables | – | – | 0 € | 496 € |
| Other social security expenses | -5 209 € | -9 384 € | -17 t€ | -11 t€ |
| Purchases during the financial year | -42 t€ | -65 t€ | -76 t€ | -45 t€ |
| Impairment on non-current assets | – | – | 0 € | -108 € |
| Other short-term receivables | 6 452 € | 6 959 € | 4 178 € | 5 657 € |
| Services purchased | -19 t€ | -15 t€ | -9 666 € | -30 t€ |
| Wages and salaries | -211 t€ | -206 t€ | -242 t€ | -206 t€ |
| Liabilities | 88 t€ | 98 t€ | 79 t€ | 94 t€ |
| Short-term advances received | – | – | 0 € | 30 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, Taideosuuskunta Tsuumi is in the upper half of the industry class other performing arts (411 companies with taxable income; median 13 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
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