Asianajotoimisto Matti Kauppi Oy is a limited company based in Helsinki, registered in 2005. In the financial year ending 31.12.2023, revenue was 130 t€ and operating profit -12 t€; equity ratio 22.4 %. Public buyers bought 30 t€ from it in 2022–2023; the largest buyer is Kaupunginkanslia, Helsinki (Helsinki).
Revenue 2023130 t€+6 % on the previous year
Operating profit-12 t€-8,9 % of revenue
Net profit-12 t€EBITDA -12 t€
Equity ratio22,4 %quick ratio 1,21
In business21 yrsregistered 6.7.2005
Sales to public buyers30 t€2022–2023
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|
| Revenue | 130 t€ | 123 t€ | 120 t€ | 159 t€ |
| Revenue change | 5,6 % | 2,7 % | -24,6 % | – |
| EBITDA | -12 t€ | 580 € | -10 t€ | 23 t€ |
| EBITDA % | -8,9 % | 0,5 % | -8,7 % | 14,7 % |
| Operating profit | -12 t€ | 490 € | -10 t€ | 23 t€ |
| Operating margin | -8,9 % | 0,4 % | -8,7 % | 14,7 % |
| Net profit | -12 t€ | 270 € | -12 t€ | 18 t€ |
| Personnel costs | 95 t€ | 55 t€ | 73 t€ | 98 t€ |
| Equity ratio | 22,4 % | 33,1 % | 25,9 % | 3,2 % |
| Quick ratio | 1,21 | 1,41 | 1,29 | 1,03 |
| Current ratio | 1,21 | 1,41 | 1,29 | 1,03 |
| Debt to revenue | 46,9 % | 47,9 % | 69,0 % | 765,3 % |
| Return on equity | -65,8 % | 0,9 % | -40,7 % | 44,3 % |
| Balance sheet total | 79 t€ | 88 t€ | 112 t€ | 1,3 M€ |
| Equity | 18 t€ | 29 t€ | 29 t€ | 41 t€ |
| Cash and bank | 9 270 € | 9 227 € | 9 140 € | 1,1 M€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|
| Turnover | 130 t€ | 123 t€ | 120 t€ | 159 t€ |
| Raw materials and services | -1 375 € | -2 166 € | -5 362 € | -2 187 € |
| Personnel expenses | -95 t€ | -55 t€ | -73 t€ | -98 t€ |
| Depreciations and reductions in value | 0 € | -91 € | -30 € | -40 € |
| Other operating expenses | -45 t€ | -65 t€ | -52 t€ | -36 t€ |
| Operating profit (loss) | -12 t€ | 490 € | -10 t€ | 23 t€ |
| Financial income and expenses + (-) | -8 € | -220 € | -1 339 € | -541 € |
| Profit (loss) before appropriations and taxes | -12 t€ | 270 € | -12 t€ | 23 t€ |
| Income taxes | – | – | 0 € | -4 789 € |
| Profit (loss) for the financial year | -12 t€ | 270 € | -12 t€ | 18 t€ |
Balance sheet
| 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|
| Non-current assets | 4 750 € | 5 000 € | 5 091 € | 4 621 € |
| Receivables | 65 t€ | 74 t€ | 97 t€ | 109 t€ |
| Cash in hand and at banks | 9 270 € | 9 227 € | 9 140 € | 1,1 M€ |
| Current assets | 74 t€ | 83 t€ | 107 t€ | 1,3 M€ |
| Assets | 79 t€ | 88 t€ | 112 t€ | 1,3 M€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 18 t€ | 29 t€ | 29 t€ | 41 t€ |
| Short-term liabilities | 61 t€ | 59 t€ | 83 t€ | 1,2 M€ |
| Liabilities | 61 t€ | 59 t€ | 83 t€ | 1,2 M€ |
All financial statement items (41)
| 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|
| Turnover | 130 t€ | 123 t€ | 120 t€ | 159 t€ |
| Raw materials and services | -1 375 € | -2 166 € | -5 362 € | -2 187 € |
| Personnel expenses | -95 t€ | -55 t€ | -73 t€ | -98 t€ |
| Depreciations and reductions in value | 0 € | -91 € | -30 € | -40 € |
| Other operating expenses | -45 t€ | -65 t€ | -52 t€ | -36 t€ |
| Operating profit (loss) | -12 t€ | 490 € | -10 t€ | 23 t€ |
| Financial income and expenses + (-) | -8 € | -220 € | -1 339 € | -541 € |
| Profit (loss) before appropriations and taxes | -12 t€ | 270 € | -12 t€ | 23 t€ |
| Income taxes | – | – | 0 € | -4 789 € |
| Profit (loss) for the financial year | -12 t€ | 270 € | -12 t€ | 18 t€ |
| Non-current assets | 4 750 € | 5 000 € | 5 091 € | 4 621 € |
| Receivables | 65 t€ | 74 t€ | 97 t€ | 109 t€ |
| Cash in hand and at banks | 9 270 € | 9 227 € | 9 140 € | 1,1 M€ |
| Current assets | 74 t€ | 83 t€ | 107 t€ | 1,3 M€ |
| Assets | 79 t€ | 88 t€ | 112 t€ | 1,3 M€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 18 t€ | 29 t€ | 29 t€ | 41 t€ |
| Short-term liabilities | 61 t€ | 59 t€ | 83 t€ | 1,2 M€ |
| Liabilities | 61 t€ | 59 t€ | 83 t€ | 1,2 M€ |
| Other short-term receivables | 11 t€ | 3 663 € | 312 € | 7 706 € |
| Other current liabilities | 41 t€ | 36 t€ | 40 t€ | 57 t€ |
| Retained earnings | 21 t€ | 21 t€ | 33 t€ | 15 t€ |
| Short-term prepayments and accrued income | 1 439 € | 6 693 € | 4 999 € | 2 048 € |
| Advance payments and construction in progress | 4 750 € | 5 000 € | 5 000 € | 4 500 € |
| Short-term sales receivables | 38 t€ | 50 t€ | 78 t€ | 87 t€ |
| Short-term accounts payable | 5 550 € | 6 586 € | 6 746 € | 4 623 € |
| Purchases during the financial year | -415 € | -863 € | -95 € | 0 € |
| Profit (loss) for the period, equity | -12 t€ | 270 € | -12 t€ | 18 t€ |
| Short-term receivables | 65 t€ | 74 t€ | 97 t€ | 109 t€ |
| Interest expenses and other financial expenses for non-Group companies | -23 € | -272 € | -1 410 € | -698 € |
| Tangible assets | 4 750 € | 5 000 € | 5 091 € | 4 621 € |
| Wages and salaries | -74 t€ | -34 t€ | -51 t€ | -71 t€ |
| Short-term accrued expenses and deferred income | 15 t€ | 16 t€ | 36 t€ | 1,2 M€ |
| Short-term loan receivables | 14 t€ | 14 t€ | 14 t€ | 12 t€ |
| Liabilities | 79 t€ | 88 t€ | 112 t€ | 1,3 M€ |
| Other interest and financial income from non-group companies | 15 € | 52 € | 71 € | 157 € |
| Other social security expenses | -2 843 € | -1 189 € | -1 651 € | -4 535 € |
| Machinery and equipment | – | 0 € | 91 € | 121 € |
| Depreciations according to plan | 0 € | -91 € | -30 € | -40 € |
| Services purchased | -961 € | -1 303 € | -5 267 € | -2 187 € |
| Pension expenses | -18 t€ | -20 t€ | -21 t€ | -23 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
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.