AP - Business Oy is a limited company based in Loppi, registered in 2004. In the financial year ending 31.5.2025, revenue was 250 t€ and operating profit 13 t€; equity ratio 16.7 %. Its taxable income in 2024 was 6 924 € and its income taxes 1 385 €.
Financials
| Key figures | 31.5.2025 | 31.5.2024 |
|---|---|---|
| Revenue | 250 t€ | 252 t€ |
| Revenue change | -0,7 % | – |
| EBITDA | 20 t€ | 31 t€ |
| EBITDA % | 8,1 % | 12,2 % |
| Operating profit | 13 t€ | 17 t€ |
| Operating margin | 5,1 % | 6,9 % |
| Net profit | 3 564 € | 5 539 € |
| Personnel costs | 136 t€ | 21 t€ |
| Equity ratio | 16,7 % | 22,3 % |
| Quick ratio | 0,79 | 0,44 |
| Current ratio | 0,79 | 0,44 |
| Debt to revenue | 45,8 % | 26,7 % |
| Return on equity | 15,6 % | 28,6 % |
| Balance sheet total | 137 t€ | 87 t€ |
| Equity | 23 t€ | 19 t€ |
| Cash and bank | 1 749 € | 1 136 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.5.2025 | 31.5.2024 | |
|---|---|---|
| Turnover | 250 t€ | 252 t€ |
| Raw materials and services | -24 t€ | -106 t€ |
| Personnel expenses | -136 t€ | -21 t€ |
| Depreciations and reductions in value | -7 388 € | -13 t€ |
| Other operating expenses | -70 t€ | -94 t€ |
| Operating profit (loss) | 13 t€ | 17 t€ |
| Financial income and expenses + (-) | -8 305 € | -10 t€ |
| Profit (loss) before appropriations and taxes | 4 492 € | 6 924 € |
| Income taxes | -929 € | -1 385 € |
| Profit (loss) for the financial year | 3 564 € | 5 539 € |
Balance sheet
| 31.5.2025 | 31.5.2024 | |
|---|---|---|
| Non-current assets | 54 t€ | 61 t€ |
| Receivables | 82 t€ | 24 t€ |
| Cash in hand and at banks | 1 749 € | 1 136 € |
| Current assets | 84 t€ | 26 t€ |
| Assets | 137 t€ | 87 t€ |
| Share capital or other similar capital | 8 100 € | 8 100 € |
| Capital and reserves | 23 t€ | 19 t€ |
| Long-term liabilities | 8 212 € | 9 000 € |
| Short-term liabilities | 106 t€ | 58 t€ |
| Liabilities | 114 t€ | 67 t€ |
All financial statement items (44)
| 31.5.2025 | 31.5.2024 | |
|---|---|---|
| Turnover | 250 t€ | 252 t€ |
| Raw materials and services | -24 t€ | -106 t€ |
| Personnel expenses | -136 t€ | -21 t€ |
| Depreciations and reductions in value | -7 388 € | -13 t€ |
| Other operating expenses | -70 t€ | -94 t€ |
| Operating profit (loss) | 13 t€ | 17 t€ |
| Financial income and expenses + (-) | -8 305 € | -10 t€ |
| Profit (loss) before appropriations and taxes | 4 492 € | 6 924 € |
| Income taxes | -929 € | -1 385 € |
| Profit (loss) for the financial year | 3 564 € | 5 539 € |
| Non-current assets | 54 t€ | 61 t€ |
| Receivables | 82 t€ | 24 t€ |
| Cash in hand and at banks | 1 749 € | 1 136 € |
| Current assets | 84 t€ | 26 t€ |
| Assets | 137 t€ | 87 t€ |
| Share capital or other similar capital | 8 100 € | 8 100 € |
| Capital and reserves | 23 t€ | 19 t€ |
| Long-term liabilities | 8 212 € | 9 000 € |
| Short-term liabilities | 106 t€ | 58 t€ |
| Liabilities | 114 t€ | 67 t€ |
| Other short-term receivables | 2 450 € | 0 € |
| Other current liabilities | 27 t€ | 22 t€ |
| Retained earnings | 11 t€ | 5 704 € |
| Short-term accounts payable | 29 t€ | 6 600 € |
| Short-term sales receivables | 18 t€ | 24 t€ |
| Purchases during the financial year | 0 € | -19 € |
| Profit (loss) for the period, equity | 3 564 € | 5 539 € |
| Short-term receivables | 82 t€ | 24 t€ |
| Interest expenses and other financial expenses for non-Group companies | -8 950 € | -10 t€ |
| Tangible assets | 22 t€ | 30 t€ |
| Wages and salaries | -96 t€ | -18 t€ |
| Short-term accrued expenses and deferred income | 8 085 € | 981 € |
| Intangible assets | 32 t€ | 32 t€ |
| Short-term loan receivables | 62 t€ | 0 € |
| Liabilities | 137 t€ | 87 t€ |
| Other interest and financial income from non-group companies | 645 € | 52 € |
| Other social security expenses | -2 548 € | -372 € |
| Long-term liabilities to credit institutions | 8 212 € | 9 000 € |
| Machinery and equipment | 22 t€ | 30 t€ |
| Goodwill | 32 t€ | 32 t€ |
| Depreciations according to plan | -7 388 € | -13 t€ |
| Services purchased | -24 t€ | -106 t€ |
| Short-term liabilities to credit institutions | 43 t€ | 29 t€ |
| Pension expenses | -37 t€ | -2 711 € |
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, AP - Business Oy is in the lower half of the industry class accounting and bookkeeping activities; tax consultancy (2191 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.