Advokatbyrå Kim Åstrand Ab is a limited company based in Vaasa, registered in 2014. In the financial year ending 30.4.2026, revenue was 91 t€ and operating profit 9 633 €; equity ratio 90.4 %. Its taxable income in 2024 was 12 t€ and its income taxes 2 346 €.
Financials
| Key figures | 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 |
|---|---|---|---|---|
| Revenue | 91 t€ | 75 t€ | 83 t€ | 104 t€ |
| Revenue change | 21,1 % | -9,5 % | -20,1 % | – |
| EBITDA | 9 633 € | -9 464 € | 11 t€ | 27 t€ |
| EBITDA % | 10,6 % | -12,6 % | 12,9 % | 25,8 % |
| Operating profit | 9 633 € | -9 464 € | 11 t€ | 27 t€ |
| Operating margin | 10,6 % | -12,6 % | 12,9 % | 25,8 % |
| Net profit | 13 t€ | -9 884 € | 3 709 € | 22 t€ |
| Personnel costs | -52 t€ | 52 t€ | 47 t€ | 48 t€ |
| Equity ratio | 90,4 % | 94,4 % | 86,9 % | 95,3 % |
| Quick ratio | 8,90 | 16,28 | 7,39 | 19,89 |
| Current ratio | 8,90 | 16,28 | 7,39 | 19,89 |
| Debt to revenue | 14,9 % | 11,7 % | 33,4 % | 9,9 % |
| Return on equity | 10,3 % | -6,7 % | 2,0 % | 10,8 % |
| Balance sheet total | 141 t€ | 156 t€ | 211 t€ | 217 t€ |
| Equity | 128 t€ | 147 t€ | 184 t€ | 207 t€ |
| Cash and bank | 100 t€ | 114 t€ | 115 t€ | 94 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | |
|---|---|---|---|---|
| Turnover | 91 t€ | 75 t€ | 83 t€ | 104 t€ |
| Raw materials and services | 0 € | -462 € | 0 € | -1 269 € |
| Personnel expenses | 52 t€ | -52 t€ | -47 t€ | -48 t€ |
| Other operating expenses | 29 t€ | -32 t€ | -25 t€ | -27 t€ |
| Operating profit (loss) | 9 633 € | -9 464 € | 11 t€ | 27 t€ |
| Financial income and expenses + (-) | -4 864 € | -420 € | -4 629 € | 991 € |
| Profit (loss) before appropriations and taxes | 14 t€ | -9 884 € | 6 055 € | 28 t€ |
| Income taxes | 1 356 € | 0 € | -2 346 € | -5 484 € |
| Profit (loss) for the financial year | 13 t€ | -9 884 € | 3 709 € | 22 t€ |
Balance sheet
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | |
|---|---|---|---|---|
| Non-current assets | 21 t€ | 13 t€ | 7 383 € | 12 t€ |
| Receivables | 20 t€ | 28 t€ | 89 t€ | 111 t€ |
| Cash in hand and at banks | 100 t€ | 114 t€ | 115 t€ | 94 t€ |
| Current assets | 120 t€ | 143 t€ | 204 t€ | 205 t€ |
| Assets | 141 t€ | 156 t€ | 211 t€ | 217 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 128 t€ | 147 t€ | 184 t€ | 207 t€ |
| Short-term liabilities | 13 t€ | 8 755 € | 28 t€ | 10 t€ |
| Liabilities | 13 t€ | 8 755 € | 28 t€ | 10 t€ |
All financial statement items (38)
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | |
|---|---|---|---|---|
| Turnover | 91 t€ | 75 t€ | 83 t€ | 104 t€ |
| Raw materials and services | 0 € | -462 € | 0 € | -1 269 € |
| Personnel expenses | 52 t€ | -52 t€ | -47 t€ | -48 t€ |
| Other operating expenses | 29 t€ | -32 t€ | -25 t€ | -27 t€ |
| Operating profit (loss) | 9 633 € | -9 464 € | 11 t€ | 27 t€ |
| Financial income and expenses + (-) | -4 864 € | -420 € | -4 629 € | 991 € |
| Profit (loss) before appropriations and taxes | 14 t€ | -9 884 € | 6 055 € | 28 t€ |
| Income taxes | 1 356 € | 0 € | -2 346 € | -5 484 € |
| Profit (loss) for the financial year | 13 t€ | -9 884 € | 3 709 € | 22 t€ |
| Non-current assets | 21 t€ | 13 t€ | 7 383 € | 12 t€ |
| Receivables | 20 t€ | 28 t€ | 89 t€ | 111 t€ |
| Cash in hand and at banks | 100 t€ | 114 t€ | 115 t€ | 94 t€ |
| Current assets | 120 t€ | 143 t€ | 204 t€ | 205 t€ |
| Assets | 141 t€ | 156 t€ | 211 t€ | 217 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 128 t€ | 147 t€ | 184 t€ | 207 t€ |
| Short-term liabilities | 13 t€ | 8 755 € | 28 t€ | 10 t€ |
| Liabilities | 13 t€ | 8 755 € | 28 t€ | 10 t€ |
| Investments | 21 t€ | 13 t€ | 7 383 € | 12 t€ |
| Short-term sales receivables | 17 t€ | 22 t€ | 86 t€ | 99 t€ |
| Pension expenses | 17 t€ | -17 t€ | -16 t€ | -16 t€ |
| Impairment on investments for non-current assets | -535 € | -893 € | -4 750 € | 924 € |
| Profit (loss) for the period, equity | 13 t€ | -9 884 € | 3 709 € | 22 t€ |
| Income from other investments under non-current assets, from other companies | 4 365 € | 509 € | 132 € | 48 € |
| Interest expenses and other financial expenses for non-Group companies | 36 € | -36 € | -42 € | -2 € |
| Other shares and similar rights of ownership | 21 t€ | 13 t€ | 7 383 € | 12 t€ |
| Short-term receivables | 20 t€ | 28 t€ | 89 t€ | 111 t€ |
| Liabilities | 141 t€ | 156 t€ | 211 t€ | 217 t€ |
| Wages and salaries | 30 t€ | -32 t€ | -30 t€ | -32 t€ |
| Services purchased | 0 € | -462 € | 0 € | -1 269 € |
| Other social security expenses | 5 001 € | -3 031 € | -1 354 € | -1 354 € |
| Short-term accounts payable | 720 € | 839 € | 1 220 € | 1 554 € |
| Short-term accrued expenses and deferred income | 11 t€ | 4 966 € | 4 932 € | 5 361 € |
| Other short-term receivables | 990 € | 5 484 € | 2 072 € | 11 t€ |
| Other interest and financial income from non-group companies | 0 € | 1 € | 32 € | 20 € |
| Other current liabilities | 2 008 € | 2 951 € | 21 t€ | 3 377 € |
| Short-term prepayments and accrued income | 1 524 € | 690 € | 669 € | 1 429 € |
| Retained earnings | 112 t€ | 154 t€ | 178 t€ | 182 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, Advokatbyrå Kim Åstrand Ab 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.
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