Lvi Harju Oy is a limited company based in Inari, registered in 2017. In the financial year ending 31.12.2025, revenue was 559 t€ and operating profit 23 t€; equity ratio 56.4 %. Its taxable income in 2024 was 29 t€ and its income taxes 5 703 €. Public buyers bought 2 600 € from it in 2026–2026; the largest buyer is Luonnonvarakeskus (Maa- ja metsätalousministeriön hallinnonala).
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 559 t€ | 538 t€ | 584 t€ |
| Revenue change | 4,0 % | -7,9 % | – |
| EBITDA | 8 085 € | 52 t€ | 78 t€ |
| EBITDA % | 1,4 % | 9,7 % | 13,3 % |
| Operating profit | 23 t€ | 32 t€ | 52 t€ |
| Operating margin | 4,1 % | 6,0 % | 8,9 % |
| Net profit | 17 t€ | 23 t€ | 38 t€ |
| Personnel costs | -193 t€ | 179 t€ | 168 t€ |
| Equity ratio | 56,4 % | 55,3 % | 44,2 % |
| Quick ratio | 2,23 | 2,43 | 1,76 |
| Current ratio | 3,25 | 3,46 | 2,43 |
| Debt to revenue | 23,5 % | 24,7 % | 30,7 % |
| Return on equity | 10,2 % | 13,8 % | 27,1 % |
| Balance sheet total | 301 t€ | 297 t€ | 321 t€ |
| Equity | 170 t€ | 165 t€ | 142 t€ |
| Cash and bank | 8 961 € | 39 t€ | 104 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 559 t€ | 538 t€ | 584 t€ |
| Other operating income | 0 € | 600 € | 6 060 € |
| Raw materials and services | 252 t€ | -227 t€ | -270 t€ |
| Personnel expenses | 193 t€ | -179 t€ | -168 t€ |
| Depreciations and reductions in value | 15 t€ | -20 t€ | -26 t€ |
| Other operating expenses | 77 t€ | -81 t€ | -74 t€ |
| Operating profit (loss) | 23 t€ | 32 t€ | 52 t€ |
| Financial income and expenses + (-) | 1 275 € | -4 122 € | -3 950 € |
| Profit (loss) before appropriations and taxes | 22 t€ | 28 t€ | 48 t€ |
| Income taxes | 4 412 € | -5 703 € | -9 629 € |
| Profit (loss) for the financial year | 17 t€ | 23 t€ | 38 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 45 t€ | 60 t€ | 78 t€ |
| Stocks | 81 t€ | 71 t€ | 68 t€ |
| Receivables | 35 t€ | 56 t€ | 41 t€ |
| Cash in hand and at banks | 8 961 € | 39 t€ | 104 t€ |
| Current assets | 256 t€ | 238 t€ | 244 t€ |
| Assets | 301 t€ | 297 t€ | 321 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 170 t€ | 165 t€ | 142 t€ |
| Long-term liabilities | 53 t€ | 64 t€ | 79 t€ |
| Short-term liabilities | 79 t€ | 69 t€ | 100 t€ |
| Liabilities | 131 t€ | 133 t€ | 179 t€ |
All financial statement items (52)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 559 t€ | 538 t€ | 584 t€ |
| Other operating income | 0 € | 600 € | 6 060 € |
| Raw materials and services | 252 t€ | -227 t€ | -270 t€ |
| Personnel expenses | 193 t€ | -179 t€ | -168 t€ |
| Depreciations and reductions in value | 15 t€ | -20 t€ | -26 t€ |
| Other operating expenses | 77 t€ | -81 t€ | -74 t€ |
| Operating profit (loss) | 23 t€ | 32 t€ | 52 t€ |
| Financial income and expenses + (-) | 1 275 € | -4 122 € | -3 950 € |
| Profit (loss) before appropriations and taxes | 22 t€ | 28 t€ | 48 t€ |
| Income taxes | 4 412 € | -5 703 € | -9 629 € |
| Profit (loss) for the financial year | 17 t€ | 23 t€ | 38 t€ |
| Non-current assets | 45 t€ | 60 t€ | 78 t€ |
| Stocks | 81 t€ | 71 t€ | 68 t€ |
| Receivables | 35 t€ | 56 t€ | 41 t€ |
| Cash in hand and at banks | 8 961 € | 39 t€ | 104 t€ |
| Current assets | 256 t€ | 238 t€ | 244 t€ |
| Assets | 301 t€ | 297 t€ | 321 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 170 t€ | 165 t€ | 142 t€ |
| Long-term liabilities | 53 t€ | 64 t€ | 79 t€ |
| Short-term liabilities | 79 t€ | 69 t€ | 100 t€ |
| Liabilities | 131 t€ | 133 t€ | 179 t€ |
| Other current liabilities | 54 t€ | 53 t€ | 43 t€ |
| Liabilities | 301 t€ | 297 t€ | 321 t€ |
| Long-term liabilities to credit institutions | 53 t€ | 64 t€ | 79 t€ |
| Reductions in value of shares and holdings in current assets | – | 0 € | 0 € |
| Short-term receivables | 35 t€ | 56 t€ | 41 t€ |
| Other short-term receivables | 7 229 € | 0 € | 10 t€ |
| Other shares, financial securities | 24 t€ | 0 € | – |
| Other interest and financial income from non-group companies | 2 013 € | 125 € | 1 004 € |
| Machinery and equipment | 45 t€ | 60 t€ | 76 t€ |
| Retained earnings | 150 t€ | 139 t€ | 101 t€ |
| Short-term accounts payable | 10 t€ | -2 986 € | 16 t€ |
| Wages and salaries | 153 t€ | -140 t€ | -133 t€ |
| Short-term sales receivables | 23 t€ | 56 t€ | 30 t€ |
| Profit (loss) for the period, equity | 17 t€ | 23 t€ | 38 t€ |
| Interest expenses and other financial expenses for non-Group companies | 3 595 € | -4 247 € | -4 954 € |
| Pension expenses | 30 t€ | -30 t€ | -27 t€ |
| Other social security expenses | 10 t€ | -8 773 € | -8 820 € |
| Buildings and structures, Owned | – | 0 € | 1 481 € |
| Short-term prepayments and accrued income | 5 217 € | 0 € | – |
| Other shares and holdings | 107 t€ | 72 t€ | 31 t€ |
| Services purchased | 9 906 € | -557 € | -21 t€ |
| Tangible assets | 45 t€ | 60 t€ | 78 t€ |
| Purchases during the financial year | 252 t€ | -229 t€ | -249 t€ |
| Income from other investments under non-current assets, from other companies | 308 € | 0 € | – |
| Materials and supplies | 81 t€ | 71 t€ | 68 t€ |
| Shares and holdings | 131 t€ | 72 t€ | 31 t€ |
| Short-term liabilities to credit institutions | 13 t€ | 15 t€ | 14 t€ |
| Depreciations according to plan | 15 t€ | -20 t€ | -26 t€ |
| Short-term accrued expenses and deferred income | 2 135 € | 3 223 € | 26 t€ |
| Inventory increase (+) or decrease (-) | -9 981 € | 2 919 € | -365 € |
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, Lvi Harju Oy is in the upper half of the industry class plumbing, heat and air-conditioning installation (1803 companies with taxable income; median 25 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.
Sales to public buyers
Largest buyers
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