Make-Up & Hair Heidi Reponen Oy is a limited company based in Helsinki, registered in 2013. In the financial year ending 31.12.2025, revenue was 74 t€ and operating profit 1 528 €; equity ratio 82.2 %. Its taxable income in 2024 was 2 783 € and its income taxes 557 €.
Revenue 202574 t€-4 % on the previous year
Operating profit1 528 €2,1 % of revenue
Net profit1 107 €EBITDA 1 528 €
Equity ratio82,2 %quick ratio 5,62
Taxable income 20242 783 €
lower half of its industry
Income taxes 2024557 €9 022 € in 2020–2024
In business13 yrsregistered 1.1.2013
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 | 74 t€ | 77 t€ | 73 t€ | 81 t€ | 72 t€ | 63 t€ |
| Revenue change | -4,1 % | 4,5 % | -9,6 % | 12,8 % | 14,3 % | – |
| EBITDA | 1 528 € | 2 049 € | 4 341 € | 15 t€ | 9 287 € | 12 t€ |
| EBITDA % | 2,1 % | 2,7 % | 5,9 % | 18,2 % | 12,9 % | 19,2 % |
| Operating profit | 1 528 € | 2 049 € | 4 341 € | 15 t€ | 9 287 € | 12 t€ |
| Operating margin | 2,1 % | 2,7 % | 5,9 % | 18,2 % | 12,9 % | 19,2 % |
| Net profit | 1 107 € | 1 460 € | 3 323 € | 12 t€ | 7 340 € | 9 582 € |
| Personnel costs | -26 t€ | 20 t€ | 21 t€ | 17 t€ | 21 t€ | 23 t€ |
| Equity ratio | 82,2 % | 82,3 % | 93,5 % | 86,8 % | 77,8 % | 59,4 % |
| Quick ratio | 5,62 | 5,65 | 15,42 | 7,56 | 4,50 | 2,46 |
| Current ratio | 5,62 | 5,65 | 15,42 | 7,56 | 4,50 | 2,46 |
| Debt to revenue | 8,5 % | 8,4 % | 2,9 % | 5,7 % | 8,0 % | 15,1 % |
| Return on equity | 3,8 % | 4,8 % | 10,7 % | 38,5 % | 36,3 % | 68,6 % |
| Balance sheet total | 35 t€ | 37 t€ | 33 t€ | 35 t€ | 26 t€ | 24 t€ |
| Equity | 29 t€ | 30 t€ | 31 t€ | 30 t€ | 20 t€ | 14 t€ |
| Cash and bank | 30 t€ | 28 t€ | 28 t€ | 30 t€ | 18 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 | 74 t€ | 77 t€ | 73 t€ | 81 t€ | 72 t€ | 63 t€ |
| Other operating income | – | – | – | – | 0 € | 13 t€ |
| Raw materials and services | 6 261 € | -6 139 € | -5 368 € | -3 279 € | -3 530 € | -5 491 € |
| Personnel expenses | 26 t€ | -20 t€ | -21 t€ | -17 t€ | -21 t€ | -23 t€ |
| Other operating expenses | 39 t€ | -48 t€ | -43 t€ | -46 t€ | -38 t€ | -36 t€ |
| Operating profit (loss) | 1 528 € | 2 049 € | 4 341 € | 15 t€ | 9 287 € | 12 t€ |
| Financial income and expenses + (-) | 34 € | -32 € | -12 € | -12 € | -32 € | -68 € |
| Profit (loss) before appropriations and taxes | 1 494 € | 2 017 € | 4 329 € | 15 t€ | 9 255 € | 12 t€ |
| Income taxes | 387 € | -557 € | -1 006 € | -3 095 € | -1 915 € | -2 449 € |
| Profit (loss) for the financial year | 1 107 € | 1 460 € | 3 323 € | 12 t€ | 7 340 € | 9 582 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Receivables | 5 324 € | 8 509 € | 5 328 € | 4 502 € | 7 559 € | 5 705 € |
| Cash in hand and at banks | 30 t€ | 28 t€ | 28 t€ | 30 t€ | 18 t€ | 18 t€ |
| Current assets | 35 t€ | 37 t€ | 33 t€ | 35 t€ | 26 t€ | 24 t€ |
| Assets | 35 t€ | 37 t€ | 33 t€ | 35 t€ | 26 t€ | 24 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 29 t€ | 30 t€ | 31 t€ | 30 t€ | 20 t€ | 14 t€ |
| Short-term liabilities | 6 244 € | 6 482 € | 2 163 € | 4 612 € | 5 777 € | 9 545 € |
| Liabilities | 6 244 € | 6 482 € | 2 163 € | 4 612 € | 5 777 € | 9 545 € |
All financial statement items (35)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 74 t€ | 77 t€ | 73 t€ | 81 t€ | 72 t€ | 63 t€ |
| Other operating income | – | – | – | – | 0 € | 13 t€ |
| Raw materials and services | 6 261 € | -6 139 € | -5 368 € | -3 279 € | -3 530 € | -5 491 € |
| Personnel expenses | 26 t€ | -20 t€ | -21 t€ | -17 t€ | -21 t€ | -23 t€ |
| Other operating expenses | 39 t€ | -48 t€ | -43 t€ | -46 t€ | -38 t€ | -36 t€ |
| Operating profit (loss) | 1 528 € | 2 049 € | 4 341 € | 15 t€ | 9 287 € | 12 t€ |
| Financial income and expenses + (-) | 34 € | -32 € | -12 € | -12 € | -32 € | -68 € |
| Profit (loss) before appropriations and taxes | 1 494 € | 2 017 € | 4 329 € | 15 t€ | 9 255 € | 12 t€ |
| Income taxes | 387 € | -557 € | -1 006 € | -3 095 € | -1 915 € | -2 449 € |
| Profit (loss) for the financial year | 1 107 € | 1 460 € | 3 323 € | 12 t€ | 7 340 € | 9 582 € |
| Receivables | 5 324 € | 8 509 € | 5 328 € | 4 502 € | 7 559 € | 5 705 € |
| Cash in hand and at banks | 30 t€ | 28 t€ | 28 t€ | 30 t€ | 18 t€ | 18 t€ |
| Current assets | 35 t€ | 37 t€ | 33 t€ | 35 t€ | 26 t€ | 24 t€ |
| Assets | 35 t€ | 37 t€ | 33 t€ | 35 t€ | 26 t€ | 24 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 29 t€ | 30 t€ | 31 t€ | 30 t€ | 20 t€ | 14 t€ |
| Short-term liabilities | 6 244 € | 6 482 € | 2 163 € | 4 612 € | 5 777 € | 9 545 € |
| Liabilities | 6 244 € | 6 482 € | 2 163 € | 4 612 € | 5 777 € | 9 545 € |
| Short-term sales receivables | 1 792 € | 2 859 € | 1 640 € | 1 226 € | 3 484 € | 2 530 € |
| Pension expenses | 6 160 € | -5 396 € | -5 282 € | -5 755 € | -5 617 € | -5 062 € |
| Profit (loss) for the period, equity | 1 107 € | 1 460 € | 3 323 € | 12 t€ | 7 340 € | 9 582 € |
| Interest expenses and other financial expenses for non-Group companies | 34 € | -38 € | -13 € | -14 € | -32 € | -73 € |
| Short-term receivables | 5 324 € | 8 509 € | 5 328 € | 4 502 € | 7 559 € | 5 705 € |
| Liabilities | 35 t€ | 37 t€ | 33 t€ | 35 t€ | 26 t€ | 24 t€ |
| Wages and salaries | 16 t€ | -11 t€ | -13 t€ | -8 686 € | -12 t€ | -15 t€ |
| Services purchased | – | – | – | – | 0 € | -2 000 € |
| Other social security expenses | 4 259 € | -3 616 € | -3 389 € | -2 807 € | -3 003 € | -2 459 € |
| Short-term accounts payable | 2 840 € | 2 350 € | 70 € | 2 222 € | 734 € | 814 € |
| Short-term accrued expenses and deferred income | – | – | 0 € | 646 € | 1 915 € | 6 720 € |
| Other short-term receivables | 664 € | 5 141 € | 2 997 € | 2 603 € | 2 603 € | 2 861 € |
| Other interest and financial income from non-group companies | 0 € | 6 € | 1 € | 1 € | 1 € | 5 € |
| Other current liabilities | 3 405 € | 4 132 € | 2 093 € | 1 744 € | 3 128 € | 2 011 € |
| Purchases during the financial year | 6 261 € | -6 139 € | -5 368 € | -3 279 € | -3 530 € | -3 491 € |
| Short-term prepayments and accrued income | 2 868 € | 510 € | 691 € | 673 € | 1 472 € | 314 € |
| Retained earnings | 25 t€ | 26 t€ | 25 t€ | 16 t€ | 10 t€ | 1 884 € |
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, Make-Up & Hair Heidi Reponen Oy is in the lower half of the industry class beauty care and other beauty treatment activities (336 companies with taxable income; median 7 253 €).
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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