Asianajotoimisto Nylund-Federley Oy is a limited company based in Helsinki, registered in 2017. In the financial year ending 31.12.2025, revenue was 512 t€ and operating profit 353 t€; equity ratio 89.0 %. Its taxable income in 2024 was 218 t€ and its income taxes 44 t€. Public buyers bought 19 t€ from it in 2025–2026; the largest buyer is Oikeushallinnon erityisviranomaiset -virasto (Oikeusministeriön hallinnonala).
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue | 512 t€ | 349 t€ | 302 t€ | 262 t€ | 289 t€ | 172 t€ |
| Revenue change | 46,9 % | 15,3 % | 15,6 % | -9,4 % | 68,4 % | – |
| EBITDA | 352 t€ | 218 t€ | 185 t€ | 136 t€ | 169 t€ | 59 t€ |
| EBITDA % | 68,6 % | 62,5 % | 61,3 % | 51,9 % | 58,4 % | 34,3 % |
| Operating profit | 353 t€ | 216 t€ | 182 t€ | 132 t€ | 163 t€ | 51 t€ |
| Operating margin | 69,0 % | 61,9 % | 60,3 % | 50,3 % | 56,4 % | 29,9 % |
| Net profit | 291 t€ | 172 t€ | 144 t€ | 105 t€ | 130 t€ | 40 t€ |
| Personnel costs | -77 t€ | 70 t€ | 64 t€ | 69 t€ | 69 t€ | 60 t€ |
| Equity ratio | 89,0 % | 93,2 % | 93,0 % | 91,2 % | 85,1 % | 83,8 % |
| Quick ratio | 9,07 | 14,43 | 14,08 | 10,95 | 6,33 | 5,22 |
| Current ratio | 9,07 | 14,43 | 14,08 | 10,95 | 6,33 | 5,22 |
| Debt to revenue | 20,0 % | 12,3 % | 11,1 % | 12,2 % | 14,7 % | 14,0 % |
| Return on equity | 35,0 % | 29,5 % | 32,3 % | 31,7 % | 53,2 % | 32,7 % |
| Balance sheet total | 932 t€ | 628 t€ | 481 t€ | 361 t€ | 286 t€ | 148 t€ |
| Equity | 830 t€ | 585 t€ | 448 t€ | 329 t€ | 244 t€ | 124 t€ |
| Cash and bank | 849 t€ | 589 t€ | 434 t€ | 331 t€ | 251 t€ | 102 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 512 t€ | 349 t€ | 302 t€ | 262 t€ | 289 t€ | 172 t€ |
| Raw materials and services | 12 t€ | -3 357 € | -3 656 € | -9 972 € | -5 453 € | -7 864 € |
| Personnel expenses | 77 t€ | -70 t€ | -64 t€ | -69 t€ | -69 t€ | -60 t€ |
| Depreciations and reductions in value | 1 780 € | -2 373 € | -3 163 € | -4 219 € | -5 625 € | -7 500 € |
| Other operating expenses | 68 t€ | -57 t€ | -49 t€ | -46 t€ | -46 t€ | -45 t€ |
| Operating profit (loss) | 353 t€ | 216 t€ | 182 t€ | 132 t€ | 163 t€ | 51 t€ |
| Financial income and expenses + (-) | -10 t€ | -104 € | -625 € | -636 € | -589 € | -642 € |
| Profit (loss) before appropriations and taxes | 364 t€ | 216 t€ | 182 t€ | 131 t€ | 162 t€ | 51 t€ |
| Income taxes | 73 t€ | -43 t€ | -37 t€ | -26 t€ | -33 t€ | -10 t€ |
| Profit (loss) for the financial year | 291 t€ | 172 t€ | 144 t€ | 105 t€ | 130 t€ | 40 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 5 340 € | 7 120 € | 9 493 € | 13 t€ | 17 t€ | 22 t€ |
| Receivables | 77 t€ | 33 t€ | 38 t€ | 18 t€ | 18 t€ | 23 t€ |
| Cash in hand and at banks | 849 t€ | 589 t€ | 434 t€ | 331 t€ | 251 t€ | 102 t€ |
| Current assets | 927 t€ | 621 t€ | 472 t€ | 348 t€ | 269 t€ | 125 t€ |
| Assets | 932 t€ | 628 t€ | 481 t€ | 361 t€ | 286 t€ | 148 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 830 t€ | 585 t€ | 448 t€ | 329 t€ | 244 t€ | 124 t€ |
| Short-term liabilities | 102 t€ | 43 t€ | 34 t€ | 32 t€ | 43 t€ | 24 t€ |
| Liabilities | 102 t€ | 43 t€ | 34 t€ | 32 t€ | 43 t€ | 24 t€ |
All financial statement items (41)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 512 t€ | 349 t€ | 302 t€ | 262 t€ | 289 t€ | 172 t€ |
| Raw materials and services | 12 t€ | -3 357 € | -3 656 € | -9 972 € | -5 453 € | -7 864 € |
| Personnel expenses | 77 t€ | -70 t€ | -64 t€ | -69 t€ | -69 t€ | -60 t€ |
| Depreciations and reductions in value | 1 780 € | -2 373 € | -3 163 € | -4 219 € | -5 625 € | -7 500 € |
| Other operating expenses | 68 t€ | -57 t€ | -49 t€ | -46 t€ | -46 t€ | -45 t€ |
| Operating profit (loss) | 353 t€ | 216 t€ | 182 t€ | 132 t€ | 163 t€ | 51 t€ |
| Financial income and expenses + (-) | -10 t€ | -104 € | -625 € | -636 € | -589 € | -642 € |
| Profit (loss) before appropriations and taxes | 364 t€ | 216 t€ | 182 t€ | 131 t€ | 162 t€ | 51 t€ |
| Income taxes | 73 t€ | -43 t€ | -37 t€ | -26 t€ | -33 t€ | -10 t€ |
| Profit (loss) for the financial year | 291 t€ | 172 t€ | 144 t€ | 105 t€ | 130 t€ | 40 t€ |
| Non-current assets | 5 340 € | 7 120 € | 9 493 € | 13 t€ | 17 t€ | 22 t€ |
| Receivables | 77 t€ | 33 t€ | 38 t€ | 18 t€ | 18 t€ | 23 t€ |
| Cash in hand and at banks | 849 t€ | 589 t€ | 434 t€ | 331 t€ | 251 t€ | 102 t€ |
| Current assets | 927 t€ | 621 t€ | 472 t€ | 348 t€ | 269 t€ | 125 t€ |
| Assets | 932 t€ | 628 t€ | 481 t€ | 361 t€ | 286 t€ | 148 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 830 t€ | 585 t€ | 448 t€ | 329 t€ | 244 t€ | 124 t€ |
| Short-term liabilities | 102 t€ | 43 t€ | 34 t€ | 32 t€ | 43 t€ | 24 t€ |
| Liabilities | 102 t€ | 43 t€ | 34 t€ | 32 t€ | 43 t€ | 24 t€ |
| Other short-term receivables | 1 364 € | 1 336 € | 1 304 € | 1 295 € | 1 € | 181 € |
| Other current liabilities | 59 t€ | 34 t€ | 27 t€ | 29 t€ | 27 t€ | 19 t€ |
| Retained earnings | 537 t€ | 410 t€ | 301 t€ | 222 t€ | 111 t€ | 81 t€ |
| Long-term receivables | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Short-term prepayments and accrued income | 6 242 € | 8 801 € | 5 656 € | 553 € | 480 € | 6 191 € |
| Other long-term receivables | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Short-term accounts payable | 2 050 € | 2 618 € | 904 € | 162 € | 2 246 € | 3 667 € |
| Short-term sales receivables | 67 t€ | 20 t€ | 28 t€ | 13 t€ | 15 t€ | 15 t€ |
| Purchases during the financial year | – | – | – | – | 0 € | -65 € |
| Profit (loss) for the period, equity | 291 t€ | 172 t€ | 144 t€ | 105 t€ | 130 t€ | 40 t€ |
| Short-term receivables | 75 t€ | 30 t€ | 35 t€ | 15 t€ | 16 t€ | 21 t€ |
| Interest expenses and other financial expenses for non-Group companies | 0 € | -625 € | -625 € | -645 € | -600 € | -645 € |
| Tangible assets | 5 340 € | 7 120 € | 9 493 € | 13 t€ | 17 t€ | 22 t€ |
| Wages and salaries | 36 t€ | -31 t€ | -28 t€ | -33 t€ | -39 t€ | -39 t€ |
| Short-term accrued expenses and deferred income | 41 t€ | 5 944 € | 5 504 € | 2 971 € | 13 t€ | 1 352 € |
| Liabilities | 932 t€ | 628 t€ | 481 t€ | 361 t€ | 286 t€ | 148 t€ |
| Other interest and financial income from non-group companies | 10 t€ | 521 € | 0 € | 9 € | 11 € | 3 € |
| Other social security expenses | 2 870 € | -2 260 € | -849 € | -778 € | -966 € | -791 € |
| Machinery and equipment | 5 340 € | 7 120 € | 9 493 € | 13 t€ | 17 t€ | 22 t€ |
| Depreciations according to plan | 1 780 € | -2 373 € | -3 163 € | -4 219 € | -5 625 € | -7 500 € |
| Services purchased | 12 t€ | -3 357 € | -3 656 € | -9 972 € | -5 453 € | -7 799 € |
| Pension expenses | 38 t€ | -37 t€ | -35 t€ | -35 t€ | -29 t€ | -20 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, Asianajotoimisto Nylund-Federley Oy is in the top quarter of the industry class legal representation activities (455 companies with taxable income; median 76 t€, 2,9 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.