JMK-Rakennuspalvelu Oy is a limited company based in Kangasala, registered in 2012. In the financial year ending 31.12.2025, revenue was 410 t€ and operating profit 7 709 €; equity ratio 66.3 %.
Revenue 2025410 t€+37 % on the previous year
Operating profit7 709 €1,9 % of revenue
Net profit7 720 €EBITDA -710 €
Equity ratio66,3 %quick ratio 2,41
Taxable income 20240 €
profit as taxed
Income taxes 20240 €24 t€ in 2020–2024
In business14 yrsregistered 22.5.2012
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 | 410 t€ | 300 t€ | 293 t€ | 666 t€ | 500 t€ | 322 t€ |
| Revenue change | 36,7 % | 2,6 % | -56,1 % | 33,4 % | 55,0 % | – |
| EBITDA | -710 € | 13 t€ | -37 t€ | 90 t€ | 25 t€ | 23 t€ |
| EBITDA % | -0,2 % | 4,3 % | -12,7 % | 13,5 % | 5,0 % | 7,2 % |
| Operating profit | 7 709 € | 2 826 € | -43 t€ | 83 t€ | 18 t€ | 17 t€ |
| Operating margin | 1,9 % | 0,9 % | -14,7 % | 12,5 % | 3,5 % | 5,3 % |
| Net profit | 7 720 € | 2 911 € | -43 t€ | 66 t€ | 14 t€ | 13 t€ |
| Personnel costs | -100 t€ | 88 t€ | 66 t€ | 88 t€ | 82 t€ | 77 t€ |
| Equity ratio | 66,3 % | 73,9 % | 65,1 % | 71,6 % | 57,8 % | 60,6 % |
| Quick ratio | 2,41 | 2,89 | 2,52 | 3,19 | 2,03 | 2,20 |
| Current ratio | 2,41 | 2,89 | 2,52 | 3,19 | 2,03 | 2,20 |
| Debt to revenue | 11,2 % | 10,5 % | 17,3 % | 8,9 % | 13,1 % | 16,7 % |
| Return on equity | 8,6 % | 3,3 % | -45,8 % | 44,4 % | 15,4 % | 16,2 % |
| Balance sheet total | 136 t€ | 121 t€ | 145 t€ | 208 t€ | 156 t€ | 136 t€ |
| Equity | 90 t€ | 90 t€ | 94 t€ | 149 t€ | 90 t€ | 83 t€ |
| Cash and bank | 42 t€ | 36 t€ | 70 t€ | 141 t€ | 64 t€ | 18 t€ |
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 | 410 t€ | 300 t€ | 293 t€ | 666 t€ | 500 t€ | 322 t€ |
| Other operating income | – | – | 0 € | 700 € | 300 € | 0 € |
| Raw materials and services | 265 t€ | -162 t€ | -235 t€ | -443 t€ | -358 t€ | -192 t€ |
| Personnel expenses | 100 t€ | -88 t€ | -66 t€ | -88 t€ | -82 t€ | -77 t€ |
| Depreciations and reductions in value | 8 419 € | -9 954 € | -5 799 € | -6 650 € | -7 343 € | -6 124 € |
| Other operating expenses | 29 t€ | -37 t€ | -29 t€ | -46 t€ | -35 t€ | -29 t€ |
| Operating profit (loss) | 7 709 € | 2 826 € | -43 t€ | 83 t€ | 18 t€ | 17 t€ |
| Financial income and expenses + (-) | -11 € | 85 € | -44 € | -116 € | -135 € | -219 € |
| Profit (loss) before appropriations and taxes | 7 720 € | 2 911 € | -43 t€ | 83 t€ | 18 t€ | 17 t€ |
| Income taxes | – | – | 0 € | -17 t€ | -3 744 € | -3 579 € |
| Profit (loss) for the financial year | 7 720 € | 2 911 € | -43 t€ | 66 t€ | 14 t€ | 13 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 25 t€ | 30 t€ | 17 t€ | 20 t€ | 22 t€ | 18 t€ |
| Receivables | 68 t€ | 56 t€ | 57 t€ | 47 t€ | 70 t€ | 101 t€ |
| Cash in hand and at banks | 42 t€ | 36 t€ | 70 t€ | 141 t€ | 64 t€ | 18 t€ |
| Current assets | 111 t€ | 91 t€ | 127 t€ | 188 t€ | 134 t€ | 118 t€ |
| Assets | 136 t€ | 121 t€ | 145 t€ | 208 t€ | 156 t€ | 136 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 90 t€ | 90 t€ | 94 t€ | 149 t€ | 90 t€ | 83 t€ |
| Short-term liabilities | 46 t€ | 32 t€ | 51 t€ | 59 t€ | 66 t€ | 54 t€ |
| Liabilities | 46 t€ | 32 t€ | 51 t€ | 59 t€ | 66 t€ | 54 t€ |
All financial statement items (41)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 410 t€ | 300 t€ | 293 t€ | 666 t€ | 500 t€ | 322 t€ |
| Other operating income | – | – | 0 € | 700 € | 300 € | 0 € |
| Raw materials and services | 265 t€ | -162 t€ | -235 t€ | -443 t€ | -358 t€ | -192 t€ |
| Personnel expenses | 100 t€ | -88 t€ | -66 t€ | -88 t€ | -82 t€ | -77 t€ |
| Depreciations and reductions in value | 8 419 € | -9 954 € | -5 799 € | -6 650 € | -7 343 € | -6 124 € |
| Other operating expenses | 29 t€ | -37 t€ | -29 t€ | -46 t€ | -35 t€ | -29 t€ |
| Operating profit (loss) | 7 709 € | 2 826 € | -43 t€ | 83 t€ | 18 t€ | 17 t€ |
| Financial income and expenses + (-) | -11 € | 85 € | -44 € | -116 € | -135 € | -219 € |
| Profit (loss) before appropriations and taxes | 7 720 € | 2 911 € | -43 t€ | 83 t€ | 18 t€ | 17 t€ |
| Income taxes | – | – | 0 € | -17 t€ | -3 744 € | -3 579 € |
| Profit (loss) for the financial year | 7 720 € | 2 911 € | -43 t€ | 66 t€ | 14 t€ | 13 t€ |
| Non-current assets | 25 t€ | 30 t€ | 17 t€ | 20 t€ | 22 t€ | 18 t€ |
| Receivables | 68 t€ | 56 t€ | 57 t€ | 47 t€ | 70 t€ | 101 t€ |
| Cash in hand and at banks | 42 t€ | 36 t€ | 70 t€ | 141 t€ | 64 t€ | 18 t€ |
| Current assets | 111 t€ | 91 t€ | 127 t€ | 188 t€ | 134 t€ | 118 t€ |
| Assets | 136 t€ | 121 t€ | 145 t€ | 208 t€ | 156 t€ | 136 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 90 t€ | 90 t€ | 94 t€ | 149 t€ | 90 t€ | 83 t€ |
| Short-term liabilities | 46 t€ | 32 t€ | 51 t€ | 59 t€ | 66 t€ | 54 t€ |
| Liabilities | 46 t€ | 32 t€ | 51 t€ | 59 t€ | 66 t€ | 54 t€ |
| Other current liabilities | 23 t€ | 9 159 € | 11 t€ | 29 t€ | 25 t€ | 25 t€ |
| Liabilities | 136 t€ | 121 t€ | 145 t€ | 208 t€ | 156 t€ | 136 t€ |
| Short-term receivables | 68 t€ | 56 t€ | 57 t€ | 47 t€ | 70 t€ | 101 t€ |
| Other short-term receivables | 2 089 € | 1 € | 3 519 € | 0 € | 0 € | 3 112 € |
| Other interest and financial income from non-group companies | 29 € | 86 € | 24 € | 10 € | 3 € | 3 € |
| Machinery and equipment | 25 t€ | 30 t€ | 17 t€ | 20 t€ | 22 t€ | 18 t€ |
| Retained earnings | 80 t€ | 84 t€ | 135 t€ | 80 t€ | 74 t€ | 67 t€ |
| Short-term accounts payable | 8 368 € | 8 558 € | 22 t€ | 8 542 € | 20 t€ | 11 t€ |
| Wages and salaries | 77 t€ | -68 t€ | -45 t€ | -67 t€ | -63 t€ | -60 t€ |
| Short-term sales receivables | 46 t€ | 16 t€ | 43 t€ | 40 t€ | 65 t€ | 92 t€ |
| Profit (loss) for the period, equity | 7 720 € | 2 911 € | -43 t€ | 66 t€ | 14 t€ | 13 t€ |
| Interest expenses and other financial expenses for non-Group companies | 17 € | -1 € | -68 € | -127 € | -137 € | -223 € |
| Pension expenses | 15 t€ | -14 t€ | -14 t€ | -14 t€ | -13 t€ | -12 t€ |
| Short-term prepayments and accrued income | 7 643 € | 25 t€ | 11 t€ | 7 386 € | 5 506 € | 5 796 € |
| Other social security expenses | 7 551 € | -6 290 € | -6 217 € | -6 534 € | -5 876 € | -5 297 € |
| Services purchased | 152 t€ | -63 t€ | -91 t€ | -147 t€ | -82 t€ | -27 t€ |
| Tangible assets | 25 t€ | 30 t€ | 17 t€ | 20 t€ | 22 t€ | 18 t€ |
| Purchases during the financial year | 114 t€ | -99 t€ | -144 t€ | -296 t€ | -276 t€ | -166 t€ |
| Depreciations according to plan | 8 419 € | -9 954 € | -5 799 € | -6 650 € | -7 343 € | -6 124 € |
| Short-term accrued expenses and deferred income | 15 t€ | 14 t€ | 18 t€ | 22 t€ | 21 t€ | 17 t€ |
| Short-term loan receivables | 12 t€ | 15 t€ | 0 € | – | – | – |
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.
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