Kalevi Tervanen Legal Team Oy is a limited company based in Helsinki, registered in 2013. In the financial year ending 31.12.2025, revenue was 779 t€ and operating profit 145 t€; equity ratio 92.3 %. Its taxable income in 2024 was 51 t€ and its income taxes 10 t€.
Revenue 2025779 t€financial year ended 31.12.2025
Operating profit145 t€18,6 % of revenue
Net profit104 t€EBITDA 145 t€
Equity ratio92,3 %quick ratio 5,92
Taxable income 202451 t€
top quarter of its industry
Income taxes 202410 t€12 t€ in 2020–2024
In business13 yrsregistered 5.11.2013
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 779 t€ | 0 € | – | – |
| EBITDA | 145 t€ | -7 797 € | -9 563 € | -11 t€ |
| EBITDA % | 18,6 % | – | – | – |
| Operating profit | 145 t€ | -7 797 € | -9 563 € | -11 t€ |
| Operating margin | 18,6 % | – | – | – |
| Net profit | 104 t€ | 109 t€ | -16 t€ | 32 t€ |
| Personnel costs | – | 0 € | -52 € | 0 € |
| Equity ratio | 92,3 % | 98,5 % | 96,9 % | 97,2 % |
| Quick ratio | 5,92 | 23,52 | 10,47 | 16,53 |
| Current ratio | 13,05 | 23,52 | 10,47 | 16,53 |
| Debt to revenue | 4,4 % | – | – | – |
| Return on equity | 25,4 % | 32,5 % | -6,7 % | 11,4 % |
| Balance sheet total | 446 t€ | 339 t€ | 253 t€ | 292 t€ |
| Equity | 412 t€ | 334 t€ | 245 t€ | 284 t€ |
| Cash and bank | 201 t€ | 108 t€ | 75 t€ | 120 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 | |
|---|---|---|---|---|
| Turnover | 779 t€ | 0 € | – | – |
| Raw materials and services | 618 t€ | 0 € | – | – |
| Personnel expenses | – | 0 € | 52 € | 0 € |
| Other operating expenses | 16 t€ | -7 797 € | -9 615 € | -11 t€ |
| Operating profit (loss) | 145 t€ | -7 797 € | -9 563 € | -11 t€ |
| Financial income and expenses + (-) | 471 € | 117 t€ | -6 399 € | 39 t€ |
| Profit (loss) before appropriations and taxes | 144 t€ | 109 t€ | -16 t€ | 28 t€ |
| Income taxes | 40 t€ | -725 € | -392 € | 4 117 € |
| Profit (loss) for the financial year | 104 t€ | 109 t€ | -16 t€ | 32 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 0 € | 223 t€ | 170 t€ | 159 t€ |
| Stocks | 244 t€ | 0 € | – | – |
| Receivables | 740 € | 7 781 € | 7 781 € | 13 t€ |
| Cash in hand and at banks | 201 t€ | 108 t€ | 75 t€ | 120 t€ |
| Current assets | 446 t€ | 116 t€ | 83 t€ | 133 t€ |
| Assets | 446 t€ | 339 t€ | 253 t€ | 292 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 412 t€ | 334 t€ | 245 t€ | 284 t€ |
| Short-term liabilities | 34 t€ | 4 917 € | 7 895 € | 8 050 € |
| Liabilities | 34 t€ | 4 917 € | 7 895 € | 8 050 € |
All financial statement items (39)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 779 t€ | 0 € | – | – |
| Raw materials and services | 618 t€ | 0 € | – | – |
| Personnel expenses | – | 0 € | 52 € | 0 € |
| Other operating expenses | 16 t€ | -7 797 € | -9 615 € | -11 t€ |
| Operating profit (loss) | 145 t€ | -7 797 € | -9 563 € | -11 t€ |
| Financial income and expenses + (-) | 471 € | 117 t€ | -6 399 € | 39 t€ |
| Profit (loss) before appropriations and taxes | 144 t€ | 109 t€ | -16 t€ | 28 t€ |
| Income taxes | 40 t€ | -725 € | -392 € | 4 117 € |
| Profit (loss) for the financial year | 104 t€ | 109 t€ | -16 t€ | 32 t€ |
| Non-current assets | 0 € | 223 t€ | 170 t€ | 159 t€ |
| Stocks | 244 t€ | 0 € | – | – |
| Receivables | 740 € | 7 781 € | 7 781 € | 13 t€ |
| Cash in hand and at banks | 201 t€ | 108 t€ | 75 t€ | 120 t€ |
| Current assets | 446 t€ | 116 t€ | 83 t€ | 133 t€ |
| Assets | 446 t€ | 339 t€ | 253 t€ | 292 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 412 t€ | 334 t€ | 245 t€ | 284 t€ |
| Short-term liabilities | 34 t€ | 4 917 € | 7 895 € | 8 050 € |
| Liabilities | 34 t€ | 4 917 € | 7 895 € | 8 050 € |
| Other stocks | 244 t€ | 0 € | – | – |
| Profit (loss) for the period, equity | 104 t€ | 109 t€ | -16 t€ | 32 t€ |
| Other shares and similar rights of ownership | 0 € | 223 t€ | 170 t€ | 159 t€ |
| Pension expenses | – | 0 € | 52 € | 0 € |
| Short-term accounts payable | 599 € | 291 € | 107 € | 274 € |
| Short-term prepayments and accrued income | – | – | 0 € | 5 464 € |
| Liabilities | 446 t€ | 339 t€ | 253 t€ | 292 t€ |
| Interest expenses and other financial expenses for non-Group companies | 476 € | -3 332 € | -9 195 € | -233 € |
| Short-term sales receivables | 0 € | 7 042 € | 7 042 € | 7 042 € |
| Short-term accrued expenses and deferred income | 29 t€ | 0 € | – | – |
| Long-term receivables | 740 € | 740 € | 740 € | 740 € |
| Other current liabilities | 4 626 € | 4 626 € | 7 788 € | 7 776 € |
| Short-term receivables | 0 € | 7 042 € | 7 042 € | 13 t€ |
| Other long-term receivables | 740 € | 740 € | 740 € | 740 € |
| Retained earnings | 305 t€ | 223 t€ | 259 t€ | 249 t€ |
| Income from other investments under non-current assets, from other companies | 0 € | 3 455 € | 2 596 € | 2 028 € |
| Investments | 0 € | 223 t€ | 170 t€ | 159 t€ |
| Inventory increase (+) or decrease (-) | -20 t€ | 0 € | – | – |
| Purchases during the financial year | 639 t€ | 0 € | – | – |
| Other interest and financial income from non-group companies | 5 € | 117 t€ | 200 € | 37 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, Kalevi Tervanen Legal Team Oy is in the top quarter of the industry class motion picture, video and television programme production activities (440 companies with taxable income; median 10 t€, 4,9 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.