Särkelä&Mattila Oy is a limited company based in Pudasjärvi, registered in 2001. In the financial year ending 31.12.2025, revenue was 122 t€ and operating profit -24 t€; equity ratio -15.7 %. It has won 1 public contracts in EU procurement notices.
Revenue 2025122 t€-78 % on the previous year
Operating profit-24 t€-19,9 % of revenue
Net profit-28 t€EBITDA -39 t€
Equity ratio-15,7 %quick ratio 0,35
Taxable income 20240 €
profit as taxed
Income taxes 20240 €0 € in 2020–2024
In business25 yrsregistered 5.7.2001
Contracts won1624 t€ in total
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|---|
| Revenue | 122 t€ | 563 t€ | 382 t€ | 539 t€ | 741 t€ |
| Revenue change | -78,4 % | 47,3 % | -29,0 % | -27,3 % | – |
| EBITDA | -39 t€ | 38 t€ | 24 t€ | 9 349 € | 32 t€ |
| EBITDA % | -32,0 % | 6,7 % | 6,2 % | 1,7 % | 4,3 % |
| Operating profit | -24 t€ | 5 162 € | -1 449 € | -4 415 € | -3 159 € |
| Operating margin | -19,9 % | 0,9 % | -0,4 % | -0,8 % | -0,4 % |
| Net profit | -28 t€ | -381 € | -7 606 € | -13 t€ | -31 t€ |
| Personnel costs | -26 t€ | 65 t€ | 66 t€ | 82 t€ | 106 t€ |
| Equity ratio | -15,7 % | 1,1 % | 0,8 % | 4,8 % | 5,4 % |
| Quick ratio | 0,35 | 0,34 | 0,54 | 0,29 | 0,50 |
| Current ratio | 0,93 | 0,34 | 0,54 | 0,29 | 0,50 |
| Debt to revenue | 163,6 % | 23,5 % | 56,9 % | 35,0 % | 52,3 % |
| Return on equity | – | -26,2 % | -414,6 % | -132,6 % | -139,9 % |
| Balance sheet total | 172 t€ | 134 t€ | 220 t€ | 198 t€ | 409 t€ |
| Equity | -27 t€ | 1 453 € | 1 835 € | 9 441 € | 22 t€ |
| Cash and bank | 28 t€ | 23 t€ | 1 018 € | 7 318 € | 25 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 | |
|---|---|---|---|---|---|
| Turnover | 122 t€ | 563 t€ | 382 t€ | 539 t€ | 741 t€ |
| Other operating income | – | – | 0 € | 102 t€ | 0 € |
| Raw materials and services | 63 t€ | -410 t€ | -228 t€ | -472 t€ | -491 t€ |
| Personnel expenses | 26 t€ | -65 t€ | -66 t€ | -82 t€ | -106 t€ |
| Depreciations and reductions in value | 15 t€ | -32 t€ | -25 t€ | -14 t€ | -35 t€ |
| Other operating expenses | 41 t€ | -50 t€ | -65 t€ | -78 t€ | -112 t€ |
| Operating profit (loss) | -24 t€ | 5 162 € | -1 449 € | -4 415 € | -3 159 € |
| Financial income and expenses + (-) | 4 244 € | -5 543 € | -6 158 € | -8 101 € | -28 t€ |
| Profit (loss) before appropriations and taxes | -28 t€ | -381 € | -7 606 € | -13 t€ | -31 t€ |
| Profit (loss) for the financial year | -28 t€ | -381 € | -7 606 € | -13 t€ | -31 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 80 t€ | 106 t€ | 145 t€ | 159 t€ | 345 t€ |
| Stocks | 57 t€ | 0 € | – | – | – |
| Receivables | 6 284 € | 4 680 € | 74 t€ | 32 t€ | 40 t€ |
| Cash in hand and at banks | 28 t€ | 23 t€ | 1 018 € | 7 318 € | 25 t€ |
| Current assets | 92 t€ | 27 t€ | 75 t€ | 39 t€ | 65 t€ |
| Assets | 172 t€ | 134 t€ | 220 t€ | 198 t€ | 409 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | -27 t€ | 1 453 € | 1 835 € | 9 441 € | 22 t€ |
| Long-term liabilities | 100 t€ | 51 t€ | 80 t€ | 55 t€ | 258 t€ |
| Short-term liabilities | 99 t€ | 81 t€ | 138 t€ | 133 t€ | 129 t€ |
| Liabilities | 199 t€ | 132 t€ | 218 t€ | 188 t€ | 387 t€ |
All financial statement items (52)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 122 t€ | 563 t€ | 382 t€ | 539 t€ | 741 t€ |
| Other operating income | – | – | 0 € | 102 t€ | 0 € |
| Raw materials and services | 63 t€ | -410 t€ | -228 t€ | -472 t€ | -491 t€ |
| Personnel expenses | 26 t€ | -65 t€ | -66 t€ | -82 t€ | -106 t€ |
| Depreciations and reductions in value | 15 t€ | -32 t€ | -25 t€ | -14 t€ | -35 t€ |
| Other operating expenses | 41 t€ | -50 t€ | -65 t€ | -78 t€ | -112 t€ |
| Operating profit (loss) | -24 t€ | 5 162 € | -1 449 € | -4 415 € | -3 159 € |
| Financial income and expenses + (-) | 4 244 € | -5 543 € | -6 158 € | -8 101 € | -28 t€ |
| Profit (loss) before appropriations and taxes | -28 t€ | -381 € | -7 606 € | -13 t€ | -31 t€ |
| Profit (loss) for the financial year | -28 t€ | -381 € | -7 606 € | -13 t€ | -31 t€ |
| Non-current assets | 80 t€ | 106 t€ | 145 t€ | 159 t€ | 345 t€ |
| Stocks | 57 t€ | 0 € | – | – | – |
| Receivables | 6 284 € | 4 680 € | 74 t€ | 32 t€ | 40 t€ |
| Cash in hand and at banks | 28 t€ | 23 t€ | 1 018 € | 7 318 € | 25 t€ |
| Current assets | 92 t€ | 27 t€ | 75 t€ | 39 t€ | 65 t€ |
| Assets | 172 t€ | 134 t€ | 220 t€ | 198 t€ | 409 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | -27 t€ | 1 453 € | 1 835 € | 9 441 € | 22 t€ |
| Long-term liabilities | 100 t€ | 51 t€ | 80 t€ | 55 t€ | 258 t€ |
| Short-term liabilities | 99 t€ | 81 t€ | 138 t€ | 133 t€ | 129 t€ |
| Liabilities | 199 t€ | 132 t€ | 218 t€ | 188 t€ | 387 t€ |
| Other current liabilities | 25 t€ | 58 t€ | 70 t€ | 66 t€ | 74 t€ |
| Liabilities | 172 t€ | 134 t€ | 220 t€ | 198 t€ | 409 t€ |
| Long-term liabilities to credit institutions | 97 t€ | 51 t€ | 80 t€ | 55 t€ | 258 t€ |
| Short-term receivables | 6 284 € | 4 680 € | 74 t€ | 32 t€ | 40 t€ |
| Other short-term receivables | 2 497 € | 4 680 € | 587 € | 855 € | 2 432 € |
| Other long-term liabilities | 3 250 € | 0 € | – | – | – |
| Other interest and financial income from non-group companies | 4 € | 5 € | 12 € | 6 € | 451 € |
| Land and water areas, Owned | 5 391 € | 0 € | – | – | – |
| Machinery and equipment | 50 t€ | 81 t€ | 110 t€ | 124 t€ | 309 t€ |
| Retained earnings | -6 956 € | -6 575 € | 1 032 € | 14 t€ | 44 t€ |
| Short-term accounts payable | 31 t€ | 11 t€ | 42 t€ | 49 t€ | 41 t€ |
| Wages and salaries | 19 t€ | -52 t€ | -55 t€ | -63 t€ | -79 t€ |
| Intangible assets | – | 0 € | 8 000 € | 8 000 € | 8 000 € |
| Other shares and similar rights of ownership | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ |
| Short-term sales receivables | 3 200 € | 0 € | 73 t€ | 31 t€ | 38 t€ |
| Profit (loss) for the period, equity | -28 t€ | -381 € | -7 606 € | -13 t€ | -31 t€ |
| Interest expenses and other financial expenses for non-Group companies | 4 248 € | -5 548 € | -6 170 € | -8 107 € | -28 t€ |
| Pension expenses | 3 474 € | -9 764 € | -9 779 € | -12 t€ | -20 t€ |
| Short-term prepayments and accrued income | 587 € | 0 € | 0 € | 100 € | 0 € |
| Buildings and structures, Owned | 9 846 € | 11 t€ | 11 t€ | 12 t€ | 13 t€ |
| Other social security expenses | 3 403 € | -2 907 € | -1 695 € | -7 279 € | -7 164 € |
| Services purchased | 0 € | -165 t€ | -1 036 € | -38 t€ | -21 t€ |
| Tangible assets | 65 t€ | 91 t€ | 122 t€ | 136 t€ | 321 t€ |
| Purchases during the financial year | 120 t€ | -245 t€ | -227 t€ | -434 t€ | -471 t€ |
| Materials and supplies | 57 t€ | 0 € | – | – | – |
| Depreciations according to plan | 15 t€ | -32 t€ | -25 t€ | -14 t€ | -35 t€ |
| Short-term accrued expenses and deferred income | 14 t€ | 12 t€ | 26 t€ | 18 t€ | 15 t€ |
| Intangible rights | – | 0 € | 8 000 € | 8 000 € | 8 000 € |
| Investments | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ |
| Inventory increase (+) or decrease (-) | -57 t€ | 0 € | – | – | – |
| Short-term subordinated loans | 30 t€ | 0 € | – | – | – |
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
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.
Public contracts won
- Sorastuksen, tienrakentamisen, lanauksen, tienvarsivesakon raivauksen ja talvikunnossapidon hankinta 2026 alkaviin sopimuksiinMetsähallitus Metsätalous Oy624 t€
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