Muuraustyö Jouko Nietula Oy is a limited company based in Salo, registered in 2002. In the financial year ending 31.12.2025, revenue was 45 t€ and operating profit -6 029 €; equity ratio 40.1 %. Its taxable income in 2024 was 6 653 € and its income taxes 1 331 €.
Revenue 202545 t€-20 % on the previous year
Operating profit-6 029 €-13,5 % of revenue
Net profit-6 064 €EBITDA -6 029 €
Equity ratio40,1 %quick ratio 1,12
Taxable income 20246 653 €
lower half of its industry
Income taxes 20241 331 €2 932 € in 2020–2024
In business24 yrsregistered 5.4.2002
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue | 45 t€ | 56 t€ | 54 t€ | 46 t€ | 58 t€ | 58 t€ |
| Revenue change | -19,7 % | 2,3 % | 18,9 % | -20,9 % | 0,2 % | – |
| EBITDA | -6 029 € | 8 895 € | 6 155 € | 4 217 € | 8 577 € | 9 359 € |
| EBITDA % | -13,5 % | 16,0 % | 11,3 % | 9,2 % | 14,8 % | 16,2 % |
| Operating profit | -6 029 € | 6 653 € | 3 165 € | 319 € | 3 381 € | 3 398 € |
| Operating margin | -13,5 % | 12,0 % | 5,8 % | 0,7 % | 5,8 % | 5,9 % |
| Net profit | -6 064 € | 5 325 € | 2 532 € | 166 € | 2 539 € | 2 790 € |
| Personnel costs | -15 t€ | 13 t€ | 14 t€ | 12 t€ | 13 t€ | 14 t€ |
| Equity ratio | 40,1 % | 46,8 % | 44,4 % | 45,3 % | 53,2 % | 50,5 % |
| Quick ratio | 1,12 | 1,42 | 1,17 | 0,97 | 0,88 | 0,64 |
| Current ratio | 1,37 | 1,62 | 1,42 | 1,28 | 1,20 | 1,03 |
| Debt to revenue | 50,7 % | 46,4 % | 43,5 % | 46,5 % | 28,7 % | 29,8 % |
| Return on equity | -40,0 % | 23,4 % | 13,4 % | 0,9 % | 13,5 % | 15,9 % |
| Balance sheet total | 38 t€ | 49 t€ | 42 t€ | 39 t€ | 35 t€ | 35 t€ |
| Equity | 15 t€ | 23 t€ | 19 t€ | 18 t€ | 19 t€ | 18 t€ |
| Cash and bank | 19 t€ | 20 t€ | 18 t€ | 15 t€ | 13 t€ | 6 210 € |
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 | |
|---|---|---|---|---|---|---|
| Turnover | 45 t€ | 56 t€ | 54 t€ | 46 t€ | 58 t€ | 58 t€ |
| Other operating income | 0 € | 2 327 € | 969 € | 0 € | 324 € | 3 064 € |
| Raw materials and services | 17 t€ | -16 t€ | -13 t€ | -13 t€ | -14 t€ | -18 t€ |
| Personnel expenses | 15 t€ | -13 t€ | -14 t€ | -12 t€ | -13 t€ | -14 t€ |
| Depreciations and reductions in value | 0 € | -2 242 € | -2 990 € | -3 898 € | -5 197 € | -5 961 € |
| Other operating expenses | 18 t€ | -20 t€ | -23 t€ | -17 t€ | -22 t€ | -19 t€ |
| Operating profit (loss) | -6 029 € | 6 653 € | 3 165 € | 319 € | 3 381 € | 3 398 € |
| Financial income and expenses + (-) | 41 € | 0 € | -3 € | -113 € | -209 € | -353 € |
| Profit (loss) before appropriations and taxes | -6 070 € | 6 653 € | 3 162 € | 206 € | 3 172 € | 3 045 € |
| Income taxes | -6 € | -1 328 € | -630 € | -40 € | -632 € | -255 € |
| Profit (loss) for the financial year | -6 064 € | 5 325 € | 2 532 € | 166 € | 2 539 € | 2 790 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 6 726 € | 6 726 € | 8 968 € | 12 t€ | 16 t€ | 18 t€ |
| Stocks | 5 790 € | 5 175 € | 5 820 € | 6 595 € | 5 236 € | 6 331 € |
| Receivables | 6 623 € | 17 t€ | 10 t€ | 5 938 € | 1 151 € | 4 292 € |
| Cash in hand and at banks | 19 t€ | 20 t€ | 18 t€ | 15 t€ | 13 t€ | 6 210 € |
| Current assets | 31 t€ | 42 t€ | 34 t€ | 27 t€ | 20 t€ | 17 t€ |
| Assets | 38 t€ | 49 t€ | 42 t€ | 39 t€ | 35 t€ | 35 t€ |
| Share capital or other similar capital | 8 500 € | 8 500 € | 8 500 € | 8 500 € | 8 500 € | 8 500 € |
| Capital and reserves | 15 t€ | 23 t€ | 19 t€ | 18 t€ | 19 t€ | 18 t€ |
| Long-term liabilities | – | – | – | – | 0 € | 884 € |
| Short-term liabilities | 23 t€ | 26 t€ | 24 t€ | 21 t€ | 17 t€ | 16 t€ |
| Liabilities | 23 t€ | 26 t€ | 24 t€ | 21 t€ | 17 t€ | 17 t€ |
All financial statement items (44)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 45 t€ | 56 t€ | 54 t€ | 46 t€ | 58 t€ | 58 t€ |
| Other operating income | 0 € | 2 327 € | 969 € | 0 € | 324 € | 3 064 € |
| Raw materials and services | 17 t€ | -16 t€ | -13 t€ | -13 t€ | -14 t€ | -18 t€ |
| Personnel expenses | 15 t€ | -13 t€ | -14 t€ | -12 t€ | -13 t€ | -14 t€ |
| Depreciations and reductions in value | 0 € | -2 242 € | -2 990 € | -3 898 € | -5 197 € | -5 961 € |
| Other operating expenses | 18 t€ | -20 t€ | -23 t€ | -17 t€ | -22 t€ | -19 t€ |
| Operating profit (loss) | -6 029 € | 6 653 € | 3 165 € | 319 € | 3 381 € | 3 398 € |
| Financial income and expenses + (-) | 41 € | 0 € | -3 € | -113 € | -209 € | -353 € |
| Profit (loss) before appropriations and taxes | -6 070 € | 6 653 € | 3 162 € | 206 € | 3 172 € | 3 045 € |
| Income taxes | -6 € | -1 328 € | -630 € | -40 € | -632 € | -255 € |
| Profit (loss) for the financial year | -6 064 € | 5 325 € | 2 532 € | 166 € | 2 539 € | 2 790 € |
| Non-current assets | 6 726 € | 6 726 € | 8 968 € | 12 t€ | 16 t€ | 18 t€ |
| Stocks | 5 790 € | 5 175 € | 5 820 € | 6 595 € | 5 236 € | 6 331 € |
| Receivables | 6 623 € | 17 t€ | 10 t€ | 5 938 € | 1 151 € | 4 292 € |
| Cash in hand and at banks | 19 t€ | 20 t€ | 18 t€ | 15 t€ | 13 t€ | 6 210 € |
| Current assets | 31 t€ | 42 t€ | 34 t€ | 27 t€ | 20 t€ | 17 t€ |
| Assets | 38 t€ | 49 t€ | 42 t€ | 39 t€ | 35 t€ | 35 t€ |
| Share capital or other similar capital | 8 500 € | 8 500 € | 8 500 € | 8 500 € | 8 500 € | 8 500 € |
| Capital and reserves | 15 t€ | 23 t€ | 19 t€ | 18 t€ | 19 t€ | 18 t€ |
| Long-term liabilities | – | – | – | – | 0 € | 884 € |
| Short-term liabilities | 23 t€ | 26 t€ | 24 t€ | 21 t€ | 17 t€ | 16 t€ |
| Liabilities | 23 t€ | 26 t€ | 24 t€ | 21 t€ | 17 t€ | 17 t€ |
| Profit (loss) for the period, equity | -6 064 € | 5 325 € | 2 532 € | 166 € | 2 539 € | 2 790 € |
| Machinery and equipment | 6 726 € | 6 726 € | 8 968 € | 12 t€ | 16 t€ | 18 t€ |
| Pension expenses | 266 € | 0 € | – | – | – | – |
| Short-term accounts payable | 3 549 € | 2 421 € | 2 617 € | 1 689 € | 1 241 € | 2 005 € |
| Short-term prepayments and accrued income | 2 773 € | 1 836 € | 1 120 € | 903 € | 337 € | 337 € |
| Liabilities | 38 t€ | 49 t€ | 42 t€ | 39 t€ | 35 t€ | 35 t€ |
| Materials and supplies | 5 790 € | 5 175 € | 5 820 € | 6 595 € | 5 236 € | 6 331 € |
| Short-term accrued expenses and deferred income | 0 € | 1 331 € | 0 € | 0 € | 2 464 € | 2 123 € |
| Short-term sales receivables | 3 339 € | 15 t€ | 8 546 € | 4 517 € | 545 € | 3 955 € |
| Interest expenses and other financial expenses for non-Group companies | 41 € | 0 € | -3 € | -113 € | -209 € | -362 € |
| Other current liabilities | 19 t€ | 22 t€ | 21 t€ | 20 t€ | 13 t€ | 12 t€ |
| Short-term receivables | 6 623 € | 17 t€ | 10 t€ | 5 938 € | 1 151 € | 4 292 € |
| Other short-term receivables | 511 € | 514 € | 519 € | 519 € | 269 € | 0 € |
| Retained earnings | 13 t€ | 8 907 € | 7 825 € | 8 959 € | 7 820 € | 6 230 € |
| Inventory increase (+) or decrease (-) | -615 € | -645 € | -774 € | 1 359 € | -1 095 € | 498 € |
| Depreciations according to plan | 0 € | -2 242 € | -2 990 € | -3 898 € | -5 197 € | -5 961 € |
| Tangible assets | 6 726 € | 6 726 € | 8 968 € | 12 t€ | 16 t€ | 18 t€ |
| Long-term liabilities to credit institutions | – | – | – | – | 0 € | 884 € |
| Purchases during the financial year | 18 t€ | -15 t€ | -12 t€ | -14 t€ | -13 t€ | -18 t€ |
| Other interest and financial income from non-group companies | – | – | – | – | 0 € | 9 € |
| Other social security expenses | 582 € | -120 € | -1 160 € | -723 € | 0 € | -665 € |
| Wages and salaries | 14 t€ | -13 t€ | -13 t€ | -11 t€ | -13 t€ | -14 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, Muuraustyö Jouko Nietula Oy is in the lower half of the industry class other miscellaneous specialised construction activities n.e.c. (1418 companies with taxable income; median 19 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.