Tilitoimisto Lemon Tree Oy is a limited company based in Helsinki, registered in 2014. In the financial year ending 31.12.2025, revenue was 5,3 M€ and operating profit -198 t€; equity ratio 27.1 %. Its taxable income in 2024 was 583 t€ and its income taxes 119 t€.
Revenue 20255,3 M€+12 % on the previous year
Operating profit-198 t€-3,7 % of revenue
Net profit-200 t€EBITDA -231 t€
Equity ratio27,1 %quick ratio 1,34
Taxable income 2024583 t€
top 10 % of its industry
Income taxes 2024119 t€270 t€ in 2020–2024
In business12 yrsregistered 31.1.2014
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|---|
| Revenue | 5,3 M€ | 4,8 M€ | 4,1 M€ | 3,5 M€ | 2,7 M€ |
| Revenue change | 12,5 % | 15,1 % | 16,6 % | 29,8 % | – |
| EBITDA | -231 t€ | 617 t€ | 321 t€ | 246 t€ | 170 t€ |
| EBITDA % | -4,3 % | 13,0 % | 7,8 % | 7,0 % | 6,2 % |
| Operating profit | -198 t€ | 592 t€ | 294 t€ | 221 t€ | 146 t€ |
| Operating margin | -3,7 % | 12,5 % | 7,1 % | 6,2 % | 5,4 % |
| Net profit | -200 t€ | 476 t€ | 238 t€ | 179 t€ | 114 t€ |
| Personnel costs | -3,5 M€ | 2,7 M€ | 2,5 M€ | 2,1 M€ | 1,7 M€ |
| Equity ratio | 27,1 % | 1,9 % | 19,6 % | 31,4 % | 25,4 % |
| Quick ratio | 1,34 | 0,98 | 1,18 | 1,38 | 1,22 |
| Current ratio | 1,34 | 0,98 | 1,18 | 1,38 | 1,22 |
| Debt to revenue | 26,6 % | 31,9 % | 24,4 % | 21,4 % | 21,8 % |
| Return on equity | -37,8 % | 1653,5 % | 96,9 % | 51,5 % | 56,4 % |
| Balance sheet total | 1,9 M€ | 1,5 M€ | 1,3 M€ | 1,1 M€ | 798 t€ |
| Equity | 529 t€ | 29 t€ | 246 t€ | 348 t€ | 203 t€ |
| Cash and bank | 770 t€ | 1,2 M€ | 903 t€ | 839 t€ | 616 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 | |
|---|---|---|---|---|---|
| Turnover | 5,3 M€ | 4,8 M€ | 4,1 M€ | 3,5 M€ | 2,7 M€ |
| Other operating income | 5 565 € | 859 € | 3 625 € | 12 t€ | 14 t€ |
| Raw materials and services | 848 t€ | -613 t€ | -717 t€ | -647 t€ | -406 t€ |
| Personnel expenses | 3,5 M€ | -2,7 M€ | -2,5 M€ | -2,1 M€ | -1,7 M€ |
| Depreciations and reductions in value | 32 t€ | -25 t€ | -27 t€ | -26 t€ | -23 t€ |
| Other operating expenses | 1,1 M€ | -777 t€ | -631 t€ | -531 t€ | -472 t€ |
| Operating profit (loss) | -198 t€ | 592 t€ | 294 t€ | 221 t€ | 146 t€ |
| Financial income and expenses + (-) | 1 578 € | 517 € | 1 671 € | -911 € | -2 359 € |
| Profit (loss) before appropriations and taxes | -200 t€ | 593 t€ | 296 t€ | 220 t€ | 144 t€ |
| Income taxes | 0 € | -117 t€ | -57 t€ | -41 t€ | -29 t€ |
| Profit (loss) for the financial year | -200 t€ | 476 t€ | 238 t€ | 179 t€ | 114 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 97 t€ | 75 t€ | 81 t€ | 77 t€ | 71 t€ |
| Receivables | 1,1 M€ | 242 t€ | 271 t€ | 191 t€ | 111 t€ |
| Cash in hand and at banks | 770 t€ | 1,2 M€ | 903 t€ | 839 t€ | 616 t€ |
| Current assets | 1,9 M€ | 1,5 M€ | 1,2 M€ | 1,0 M€ | 727 t€ |
| Assets | 1,9 M€ | 1,5 M€ | 1,3 M€ | 1,1 M€ | 798 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 529 t€ | 29 t€ | 246 t€ | 348 t€ | 203 t€ |
| Long-term liabilities | 35 t€ | 11 t€ | 16 t€ | 15 t€ | 0 € |
| Short-term liabilities | 1,4 M€ | 1,5 M€ | 993 t€ | 744 t€ | 595 t€ |
| Liabilities | 1,4 M€ | 1,5 M€ | 1,0 M€ | 759 t€ | 595 t€ |
All financial statement items (51)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 5,3 M€ | 4,8 M€ | 4,1 M€ | 3,5 M€ | 2,7 M€ |
| Other operating income | 5 565 € | 859 € | 3 625 € | 12 t€ | 14 t€ |
| Raw materials and services | 848 t€ | -613 t€ | -717 t€ | -647 t€ | -406 t€ |
| Personnel expenses | 3,5 M€ | -2,7 M€ | -2,5 M€ | -2,1 M€ | -1,7 M€ |
| Depreciations and reductions in value | 32 t€ | -25 t€ | -27 t€ | -26 t€ | -23 t€ |
| Other operating expenses | 1,1 M€ | -777 t€ | -631 t€ | -531 t€ | -472 t€ |
| Operating profit (loss) | -198 t€ | 592 t€ | 294 t€ | 221 t€ | 146 t€ |
| Financial income and expenses + (-) | 1 578 € | 517 € | 1 671 € | -911 € | -2 359 € |
| Profit (loss) before appropriations and taxes | -200 t€ | 593 t€ | 296 t€ | 220 t€ | 144 t€ |
| Income taxes | 0 € | -117 t€ | -57 t€ | -41 t€ | -29 t€ |
| Profit (loss) for the financial year | -200 t€ | 476 t€ | 238 t€ | 179 t€ | 114 t€ |
| Non-current assets | 97 t€ | 75 t€ | 81 t€ | 77 t€ | 71 t€ |
| Receivables | 1,1 M€ | 242 t€ | 271 t€ | 191 t€ | 111 t€ |
| Cash in hand and at banks | 770 t€ | 1,2 M€ | 903 t€ | 839 t€ | 616 t€ |
| Current assets | 1,9 M€ | 1,5 M€ | 1,2 M€ | 1,0 M€ | 727 t€ |
| Assets | 1,9 M€ | 1,5 M€ | 1,3 M€ | 1,1 M€ | 798 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 529 t€ | 29 t€ | 246 t€ | 348 t€ | 203 t€ |
| Long-term liabilities | 35 t€ | 11 t€ | 16 t€ | 15 t€ | 0 € |
| Short-term liabilities | 1,4 M€ | 1,5 M€ | 993 t€ | 744 t€ | 595 t€ |
| Liabilities | 1,4 M€ | 1,5 M€ | 1,0 M€ | 759 t€ | 595 t€ |
| Short-term liabilities to Group companies | 0 € | 450 t€ | 0 € | – | – |
| Other short-term receivables | 175 t€ | 36 t€ | 72 t€ | 17 t€ | 4 650 € |
| Other current liabilities | 517 t€ | 433 t€ | 337 t€ | 296 t€ | 135 t€ |
| Retained earnings | 26 t€ | -450 t€ | 5 221 € | 166 t€ | 86 t€ |
| Long-term receivables | 39 t€ | 39 t€ | 39 t€ | 43 t€ | 25 t€ |
| Short-term prepayments and accrued income | 38 t€ | 45 t€ | 26 t€ | 22 t€ | 3 654 € |
| Other long-term receivables | 39 t€ | 39 t€ | 39 t€ | 43 t€ | 25 t€ |
| Short-term accounts payable | 189 t€ | 160 t€ | 282 t€ | 241 t€ | 98 t€ |
| Short-term sales receivables | 126 t€ | 122 t€ | 134 t€ | 109 t€ | 76 t€ |
| Reserve for invested non-restricted equity | 700 t€ | 0 € | – | – | – |
| Purchases during the financial year | 402 € | 0 € | -164 € | 0 € | – |
| Profit (loss) for the period, equity | -200 t€ | 476 t€ | 238 t€ | 179 t€ | 114 t€ |
| Current receivables from Group companies | 700 t€ | 0 € | – | – | – |
| Short-term receivables | 1,0 M€ | 203 t€ | 232 t€ | 148 t€ | 86 t€ |
| Interest expenses and other financial expenses for non-Group companies | 4 214 € | -1 953 € | -793 € | -2 112 € | -3 482 € |
| Tangible assets | 97 t€ | 75 t€ | 81 t€ | 77 t€ | 71 t€ |
| Wages and salaries | 3,0 M€ | -2,3 M€ | -2,0 M€ | -1,8 M€ | -1,4 M€ |
| Short-term accrued expenses and deferred income | 678 t€ | 460 t€ | 374 t€ | 206 t€ | 361 t€ |
| Short-term loan receivables | 3 500 € | 0 € | 0 € | 17 € | 1 898 € |
| Liabilities | 1,9 M€ | 1,5 M€ | 1,3 M€ | 1,1 M€ | 798 t€ |
| Long-term accounts payable | 35 t€ | 11 t€ | 16 t€ | 15 t€ | 0 € |
| Other interest and financial income from non-group companies | 2 635 € | 2 471 € | 2 463 € | 1 201 € | 153 € |
| Other social security expenses | 72 t€ | -46 t€ | -53 t€ | -39 t€ | -35 t€ |
| Other tangible assets | 300 € | 300 € | 300 € | 300 € | 300 € |
| Machinery and equipment | 97 t€ | 75 t€ | 81 t€ | 77 t€ | 70 t€ |
| Depreciations according to plan | 32 t€ | -25 t€ | -27 t€ | -26 t€ | -23 t€ |
| Services purchased | 847 t€ | -613 t€ | -717 t€ | -647 t€ | -406 t€ |
| Short-term liabilities to credit institutions | 146 € | 23 € | 0 € | 96 € | 358 € |
| Pension expenses | 522 t€ | -405 t€ | -364 t€ | -321 t€ | -217 t€ |
| Income from other investments under non-current assets, from other companies | – | – | – | 0 € | 970 € |
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, Tilitoimisto Lemon Tree Oy is in the top 10 % of the industry class accounting and bookkeeping activities; tax consultancy (2191 companies with taxable income; median 13 t€, 46 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.