Maanrakennus MAP-Kone Oy is a limited company based in Kajaani, registered in 2014. In the financial year ending 31.12.2025, revenue was 231 t€ and operating profit 38 t€; equity ratio 69.7 %. Its taxable income in 2024 was 10 t€ and its income taxes 2 099 €.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 231 t€ | 200 t€ | 242 t€ | 213 t€ |
| Revenue change | 15,3 % | -17,2 % | 13,8 % | – |
| EBITDA | 15 t€ | 44 t€ | 69 t€ | 63 t€ |
| EBITDA % | 6,3 % | 22,2 % | 28,3 % | 29,7 % |
| Operating profit | 38 t€ | 13 t€ | 47 t€ | 15 t€ |
| Operating margin | 16,4 % | 6,7 % | 19,3 % | 6,8 % |
| Net profit | 29 t€ | 10 t€ | 34 t€ | 8 905 € |
| Personnel costs | -73 t€ | 75 t€ | 70 t€ | 69 t€ |
| Equity ratio | 69,7 % | 62,1 % | 56,7 % | 49,4 % |
| Quick ratio | 4,59 | 4,20 | 3,91 | 3,88 |
| Current ratio | 4,59 | 4,20 | 3,91 | 3,88 |
| Debt to revenue | 34,5 % | 51,3 % | 54,1 % | 71,9 % |
| Return on equity | 15,7 % | 6,2 % | 19,8 % | 6,0 % |
| Balance sheet total | 263 t€ | 271 t€ | 302 t€ | 302 t€ |
| Equity | 183 t€ | 168 t€ | 171 t€ | 149 t€ |
| Cash and bank | 135 t€ | 141 t€ | 126 t€ | 100 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 231 t€ | 200 t€ | 242 t€ | 213 t€ |
| Other operating income | – | – | 0 € | 253 € |
| Raw materials and services | 45 t€ | -44 t€ | -64 t€ | -47 t€ |
| Personnel expenses | 73 t€ | -75 t€ | -70 t€ | -69 t€ |
| Depreciations and reductions in value | 23 t€ | -31 t€ | -22 t€ | -49 t€ |
| Other operating expenses | 51 t€ | -36 t€ | -40 t€ | -34 t€ |
| Operating profit (loss) | 38 t€ | 13 t€ | 47 t€ | 15 t€ |
| Financial income and expenses + (-) | 1 973 € | -2 930 € | -4 195 € | -3 377 € |
| Profit (loss) before appropriations and taxes | 36 t€ | 11 t€ | 42 t€ | 11 t€ |
| Income taxes | 7 123 € | -134 € | -8 481 € | -2 248 € |
| Profit (loss) for the financial year | 29 t€ | 10 t€ | 34 t€ | 8 905 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 70 t€ | 93 t€ | 124 t€ | 146 t€ |
| Receivables | 58 t€ | 37 t€ | 53 t€ | 56 t€ |
| Cash in hand and at banks | 135 t€ | 141 t€ | 126 t€ | 100 t€ |
| Current assets | 193 t€ | 178 t€ | 178 t€ | 156 t€ |
| Assets | 263 t€ | 271 t€ | 302 t€ | 302 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 183 t€ | 168 t€ | 171 t€ | 149 t€ |
| Long-term liabilities | 38 t€ | 60 t€ | 85 t€ | 113 t€ |
| Short-term liabilities | 42 t€ | 42 t€ | 46 t€ | 40 t€ |
| Liabilities | 80 t€ | 103 t€ | 131 t€ | 153 t€ |
All financial statement items (42)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 231 t€ | 200 t€ | 242 t€ | 213 t€ |
| Other operating income | – | – | 0 € | 253 € |
| Raw materials and services | 45 t€ | -44 t€ | -64 t€ | -47 t€ |
| Personnel expenses | 73 t€ | -75 t€ | -70 t€ | -69 t€ |
| Depreciations and reductions in value | 23 t€ | -31 t€ | -22 t€ | -49 t€ |
| Other operating expenses | 51 t€ | -36 t€ | -40 t€ | -34 t€ |
| Operating profit (loss) | 38 t€ | 13 t€ | 47 t€ | 15 t€ |
| Financial income and expenses + (-) | 1 973 € | -2 930 € | -4 195 € | -3 377 € |
| Profit (loss) before appropriations and taxes | 36 t€ | 11 t€ | 42 t€ | 11 t€ |
| Income taxes | 7 123 € | -134 € | -8 481 € | -2 248 € |
| Profit (loss) for the financial year | 29 t€ | 10 t€ | 34 t€ | 8 905 € |
| Non-current assets | 70 t€ | 93 t€ | 124 t€ | 146 t€ |
| Receivables | 58 t€ | 37 t€ | 53 t€ | 56 t€ |
| Cash in hand and at banks | 135 t€ | 141 t€ | 126 t€ | 100 t€ |
| Current assets | 193 t€ | 178 t€ | 178 t€ | 156 t€ |
| Assets | 263 t€ | 271 t€ | 302 t€ | 302 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 183 t€ | 168 t€ | 171 t€ | 149 t€ |
| Long-term liabilities | 38 t€ | 60 t€ | 85 t€ | 113 t€ |
| Short-term liabilities | 42 t€ | 42 t€ | 46 t€ | 40 t€ |
| Liabilities | 80 t€ | 103 t€ | 131 t€ | 153 t€ |
| Other current liabilities | 12 t€ | 7 497 € | 9 780 € | 8 554 € |
| Liabilities | 263 t€ | 271 t€ | 302 t€ | 302 t€ |
| Reserve for invested non-restricted equity | 18 t€ | 18 t€ | 18 t€ | 18 t€ |
| Short-term receivables | 58 t€ | 37 t€ | 53 t€ | 56 t€ |
| Other short-term receivables | 1 350 € | 395 € | 1 095 € | 10 t€ |
| Other interest and financial income from non-group companies | 152 € | 31 € | 34 € | 121 € |
| Long-term accounts payable | 38 t€ | 60 t€ | 85 t€ | 113 t€ |
| Machinery and equipment | 70 t€ | 93 t€ | 124 t€ | 146 t€ |
| Retained earnings | 135 t€ | 138 t€ | 117 t€ | 120 t€ |
| Short-term accounts payable | 25 t€ | 30 t€ | 31 t€ | 28 t€ |
| Wages and salaries | 54 t€ | -56 t€ | -50 t€ | -50 t€ |
| Short-term sales receivables | 57 t€ | 36 t€ | 52 t€ | 46 t€ |
| Profit (loss) for the period, equity | 29 t€ | 10 t€ | 34 t€ | 8 905 € |
| Interest expenses and other financial expenses for non-Group companies | 2 125 € | -2 961 € | -4 229 € | -3 498 € |
| Pension expenses | 13 t€ | -13 t€ | -12 t€ | -12 t€ |
| Other social security expenses | 6 925 € | -7 058 € | -7 637 € | -7 002 € |
| Services purchased | 1 482 € | -1 096 € | -3 347 € | -395 € |
| Tangible assets | 70 t€ | 93 t€ | 124 t€ | 146 t€ |
| Purchases during the financial year | 44 t€ | -43 t€ | -61 t€ | -46 t€ |
| Depreciations according to plan | 23 t€ | -31 t€ | -22 t€ | -49 t€ |
| Short-term accrued expenses and deferred income | 4 692 € | 4 515 € | 4 542 € | 3 830 € |
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, Maanrakennus MAP-Kone Oy is in the lower half of the industry class site preparation (1576 companies with taxable income; median 36 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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