Asianajotoimisto Haaksiluoto & Kivimäki Oy is a limited company based in Turku, registered in 2010. In the financial year ending 31.12.2025, revenue was 266 t€ and operating profit 829 €; equity ratio 61.4 %. Its taxable income in 2024 was 7 397 € and its income taxes 1 479 €. Latest Trade Register entry: change of ceo, 31.3.2026.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 |
|---|---|---|
| Revenue | 266 t€ | 281 t€ |
| Revenue change | -5,1 % | – |
| EBITDA | -18 € | 6 938 € |
| EBITDA % | -0,0 % | 2,5 % |
| Operating profit | 829 € | 7 221 € |
| Operating margin | 0,3 % | 2,6 % |
| Net profit | 642 € | 4 999 € |
| Personnel costs | -221 t€ | -217 t€ |
| Equity ratio | 61,4 % | 58,0 % |
| Quick ratio | 2,59 | 2,34 |
| Current ratio | 2,59 | 2,34 |
| Debt to revenue | 6,9 % | 8,0 % |
| Return on equity | 2,2 % | 16,2 % |
| Balance sheet total | 48 t€ | 53 t€ |
| Equity | 29 t€ | 31 t€ |
| Cash and bank | 44 t€ | 48 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 266 t€ | 281 t€ |
| Other operating income | 5 579 € | 7 997 € |
| Raw materials and services | 5 411 € | 8 016 € |
| Personnel expenses | 221 t€ | 217 t€ |
| Depreciations and reductions in value | 847 € | 282 € |
| Other operating expenses | 44 t€ | 56 t€ |
| Operating profit (loss) | 829 € | 7 221 € |
| Financial income and expenses + (-) | 23 € | -39 € |
| Profit (loss) before appropriations and taxes | 806 € | 7 260 € |
| Income taxes | 164 € | 2 261 € |
| Profit (loss) for the financial year | 642 € | 4 999 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Non-current assets | 0 € | 847 € |
| Receivables | 3 301 € | 4 750 € |
| Cash in hand and at banks | 44 t€ | 48 t€ |
| Current assets | 48 t€ | 52 t€ |
| Assets | 48 t€ | 53 t€ |
| Share capital or other similar capital | 8 970 € | 8 970 € |
| Capital and reserves | 29 t€ | 31 t€ |
| Short-term liabilities | 18 t€ | 22 t€ |
| Liabilities | 18 t€ | 22 t€ |
All financial statement items (39)
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 266 t€ | 281 t€ |
| Other operating income | 5 579 € | 7 997 € |
| Raw materials and services | 5 411 € | 8 016 € |
| Personnel expenses | 221 t€ | 217 t€ |
| Depreciations and reductions in value | 847 € | 282 € |
| Other operating expenses | 44 t€ | 56 t€ |
| Operating profit (loss) | 829 € | 7 221 € |
| Financial income and expenses + (-) | 23 € | -39 € |
| Profit (loss) before appropriations and taxes | 806 € | 7 260 € |
| Income taxes | 164 € | 2 261 € |
| Profit (loss) for the financial year | 642 € | 4 999 € |
| Non-current assets | 0 € | 847 € |
| Receivables | 3 301 € | 4 750 € |
| Cash in hand and at banks | 44 t€ | 48 t€ |
| Current assets | 48 t€ | 52 t€ |
| Assets | 48 t€ | 53 t€ |
| Share capital or other similar capital | 8 970 € | 8 970 € |
| Capital and reserves | 29 t€ | 31 t€ |
| Short-term liabilities | 18 t€ | 22 t€ |
| Liabilities | 18 t€ | 22 t€ |
| Profit (loss) for the period, equity | 642 € | 4 999 € |
| Machinery and equipment | 0 € | 847 € |
| Pension expenses | 29 t€ | 22 t€ |
| Short-term accounts payable | 802 € | 830 € |
| Short-term prepayments and accrued income | 1 077 € | 366 € |
| Liabilities | 48 t€ | 53 t€ |
| Short-term accrued expenses and deferred income | 2 123 € | 2 464 € |
| Short-term sales receivables | 2 154 € | 3 458 € |
| Interest expenses and other financial expenses for non-Group companies | 32 € | 9 € |
| Other current liabilities | 15 t€ | 19 t€ |
| Short-term receivables | 3 301 € | 4 750 € |
| Other short-term receivables | 69 € | 927 € |
| Retained earnings | 20 t€ | 17 t€ |
| Depreciations according to plan | 847 € | 282 € |
| Tangible assets | 0 € | 847 € |
| Services purchased | 5 411 € | 8 016 € |
| Other interest and financial income from non-group companies | 9 € | 48 € |
| Other social security expenses | 3 970 € | 2 569 € |
| Wages and salaries | 188 t€ | 192 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, Asianajotoimisto Haaksiluoto & Kivimäki Oy is in the lower half of the industry class legal representation activities (455 companies with taxable income; median 76 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.
Trade Register events
- Change of CEO