Palvelu Maisterit Oy is a limited company based in Lappeenranta, registered in 2008. In the financial year ending 31.12.2025, operating profit 527 t€; equity ratio 60.8 %. Its taxable income in 2024 was 495 t€ and its income taxes 101 t€.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue change | 1,7 % | 3,1 % | 4,9 % | – |
| Gross profit | 1,0 M€ | 988 t€ | 959 t€ | 914 t€ |
| EBITDA | 468 t€ | 607 t€ | 563 t€ | 490 t€ |
| Operating profit | 527 t€ | 597 t€ | 549 t€ | 472 t€ |
| Net profit | 418 t€ | 396 t€ | 415 t€ | 438 t€ |
| Personnel costs | -51 t€ | 19 t€ | 47 t€ | 87 t€ |
| Equity ratio | 60,8 % | 57,1 % | 49,6 % | 44,1 % |
| Quick ratio | 0,18 | 0,13 | 0,65 | 0,01 |
| Current ratio | 0,18 | 0,13 | 0,65 | 0,01 |
| Return on equity | 11,1 % | 11,8 % | 14,0 % | 16,8 % |
| Balance sheet total | 6,2 M€ | 5,9 M€ | 6,0 M€ | 5,9 M€ |
| Equity | 3,8 M€ | 3,4 M€ | 3,0 M€ | 2,6 M€ |
| Cash and bank | 125 t€ | 0 € | – | – |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Gross profit or loss | 1,0 M€ | 988 t€ | 959 t€ | 914 t€ |
| Personnel expenses | 51 t€ | -19 t€ | -47 t€ | -87 t€ |
| Depreciations and reductions in value | 60 t€ | -10 t€ | -13 t€ | -18 t€ |
| Other operating expenses | 367 t€ | -362 t€ | -349 t€ | -337 t€ |
| Operating profit (loss) | 527 t€ | 597 t€ | 549 t€ | 472 t€ |
| Financial income and expenses + (-) | 65 t€ | -102 t€ | -101 t€ | -64 t€ |
| Profit (loss) before appropriations and taxes | 463 t€ | 495 t€ | 448 t€ | 408 t€ |
| Income taxes | 104 t€ | -99 t€ | -104 t€ | -110 t€ |
| Profit (loss) for the financial year | 418 t€ | 396 t€ | 415 t€ | 438 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 6,0 M€ | 5,9 M€ | 5,9 M€ | 5,9 M€ |
| Receivables | 72 t€ | 14 t€ | 94 t€ | 1 051 € |
| Cash in hand and at banks | 125 t€ | 0 € | – | – |
| Current assets | 197 t€ | 14 t€ | 94 t€ | 1 051 € |
| Assets | 6,2 M€ | 5,9 M€ | 6,0 M€ | 5,9 M€ |
| Share capital or other similar capital | 3 700 € | 3 700 € | 3 700 € | 3 700 € |
| Capital and reserves | 3,8 M€ | 3,4 M€ | 3,0 M€ | 2,6 M€ |
| Long-term liabilities | 1,4 M€ | 2,4 M€ | 2,9 M€ | 3,1 M€ |
| Short-term liabilities | 1,1 M€ | 101 t€ | 145 t€ | 188 t€ |
| Liabilities | 2,4 M€ | 2,5 M€ | 3,0 M€ | 3,3 M€ |
All financial statement items (45)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Gross profit or loss | 1,0 M€ | 988 t€ | 959 t€ | 914 t€ |
| Personnel expenses | 51 t€ | -19 t€ | -47 t€ | -87 t€ |
| Depreciations and reductions in value | 60 t€ | -10 t€ | -13 t€ | -18 t€ |
| Other operating expenses | 367 t€ | -362 t€ | -349 t€ | -337 t€ |
| Operating profit (loss) | 527 t€ | 597 t€ | 549 t€ | 472 t€ |
| Financial income and expenses + (-) | 65 t€ | -102 t€ | -101 t€ | -64 t€ |
| Profit (loss) before appropriations and taxes | 463 t€ | 495 t€ | 448 t€ | 408 t€ |
| Income taxes | 104 t€ | -99 t€ | -104 t€ | -110 t€ |
| Profit (loss) for the financial year | 418 t€ | 396 t€ | 415 t€ | 438 t€ |
| Non-current assets | 6,0 M€ | 5,9 M€ | 5,9 M€ | 5,9 M€ |
| Receivables | 72 t€ | 14 t€ | 94 t€ | 1 051 € |
| Cash in hand and at banks | 125 t€ | 0 € | – | – |
| Current assets | 197 t€ | 14 t€ | 94 t€ | 1 051 € |
| Assets | 6,2 M€ | 5,9 M€ | 6,0 M€ | 5,9 M€ |
| Share capital or other similar capital | 3 700 € | 3 700 € | 3 700 € | 3 700 € |
| Capital and reserves | 3,8 M€ | 3,4 M€ | 3,0 M€ | 2,6 M€ |
| Long-term liabilities | 1,4 M€ | 2,4 M€ | 2,9 M€ | 3,1 M€ |
| Short-term liabilities | 1,1 M€ | 101 t€ | 145 t€ | 188 t€ |
| Liabilities | 2,4 M€ | 2,5 M€ | 3,0 M€ | 3,3 M€ |
| Investments | 5,8 M€ | 5,8 M€ | 5,8 M€ | 5,8 M€ |
| Other short-term receivables | 11 t€ | 859 € | 854 € | 1 051 € |
| Other current liabilities | 7 166 € | 14 t€ | 25 t€ | 26 t€ |
| Retained earnings | 2,8 M€ | 2,4 M€ | 2,0 M€ | 1,6 M€ |
| Short-term prepayments and accrued income | 1 026 € | 13 t€ | 23 t€ | 0 € |
| Short-term accounts payable | 4 012 € | 2 393 € | 1 556 € | 882 € |
| Reserve for invested non-restricted equity | 567 t€ | 567 t€ | 567 t€ | 567 t€ |
| Current receivables from Group companies | 60 t€ | 0 € | 70 t€ | 0 € |
| Profit (loss) for the period, equity | 418 t€ | 396 t€ | 415 t€ | 438 t€ |
| Short-term receivables | 72 t€ | 14 t€ | 94 t€ | 1 051 € |
| Interest expenses and other financial expenses for non-Group companies | 65 t€ | -102 t€ | -101 t€ | -64 t€ |
| Tangible assets | 179 t€ | 30 t€ | 40 t€ | 54 t€ |
| Wages and salaries | 39 t€ | -17 t€ | -40 t€ | -74 t€ |
| Short-term accrued expenses and deferred income | 9 785 € | 17 t€ | 12 t€ | 26 t€ |
| Liabilities | 6,2 M€ | 5,9 M€ | 6,0 M€ | 5,9 M€ |
| Other interest and financial income from non-group companies | 253 € | 297 € | 5 € | 2 € |
| Other social security expenses | 1 131 € | -551 € | -1 174 € | -1 710 € |
| Long-term liabilities to credit institutions | 954 t€ | 2,2 M€ | 2,6 M€ | 3,1 M€ |
| Group contribution | -60 t€ | 0 € | 70 t€ | 140 t€ |
| Machinery and equipment | 179 t€ | 30 t€ | 40 t€ | 54 t€ |
| Depreciations according to plan | 60 t€ | -10 t€ | -13 t€ | -18 t€ |
| Shares and similar rights of ownership in subsidiaries | 628 t€ | 628 t€ | 628 t€ | 628 t€ |
| Short-term liabilities to credit institutions | 1,1 M€ | 68 t€ | 107 t€ | 134 t€ |
| Other shares and similar rights of ownership | 5,2 M€ | 5,2 M€ | 5,2 M€ | 5,2 M€ |
| Pension expenses | 11 t€ | -1 230 € | -5 381 € | -11 t€ |
| Other long-term liabilities | 412 t€ | 262 t€ | 262 t€ | 12 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, Palvelu Maisterit Oy is in the top 10 % of the industry class other repair and maintenance of motor vehicles (1945 companies with taxable income; median 20 t€, 25 times the median).
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.