Tilitoimisto Turunen Leskinen Oy is a limited company based in Kuopio, registered in 2017. In the financial year ending 31.12.2025, operating profit 8 351 €; equity ratio 63.9 %. Its taxable income in 2024 was 3 965 € and its income taxes 793 €.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue change | 7,7 % | 10,0 % | 6,9 % | – |
| Gross profit | 226 t€ | 210 t€ | 191 t€ | 179 t€ |
| EBITDA | 8 351 € | 4 792 € | 1 771 € | 4 554 € |
| Operating profit | 8 351 € | 3 724 € | 1 415 € | 4 080 € |
| Net profit | 7 032 € | 3 171 € | 1 201 € | 3 277 € |
| Personnel costs | -187 t€ | 144 t€ | 160 t€ | 148 t€ |
| Equity ratio | 63,9 % | 57,3 % | 57,6 % | 58,5 % |
| Quick ratio | 2,36 | 2,59 | 2,29 | 2,32 |
| Current ratio | 2,36 | 2,59 | 2,29 | 2,32 |
| Return on equity | 24,5 % | 13,4 % | 5,4 % | 14,4 % |
| Balance sheet total | 45 t€ | 45 t€ | 39 t€ | 39 t€ |
| Equity | 29 t€ | 24 t€ | 22 t€ | 23 t€ |
| Cash and bank | 32 t€ | 23 t€ | 17 t€ | 18 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Gross profit or loss | 226 t€ | 210 t€ | 191 t€ | 179 t€ |
| Personnel expenses | 187 t€ | -144 t€ | -160 t€ | -148 t€ |
| Depreciations and reductions in value | 0 € | -1 068 € | -356 € | -475 € |
| Other operating expenses | 31 t€ | -61 t€ | -29 t€ | -26 t€ |
| Operating profit (loss) | 8 351 € | 3 724 € | 1 415 € | 4 080 € |
| Financial income and expenses + (-) | -439 € | 240 € | 84 € | 17 € |
| Profit (loss) before appropriations and taxes | 8 790 € | 3 964 € | 1 500 € | 4 096 € |
| Income taxes | 1 758 € | -793 € | -299 € | -819 € |
| Profit (loss) for the financial year | 7 032 € | 3 171 € | 1 201 € | 3 277 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 7 194 € | 0 € | 1 068 € | 1 424 € |
| Receivables | 5 487 € | 22 t€ | 20 t€ | 20 t€ |
| Cash in hand and at banks | 32 t€ | 23 t€ | 17 t€ | 18 t€ |
| Current assets | 38 t€ | 45 t€ | 37 t€ | 38 t€ |
| Assets | 45 t€ | 45 t€ | 39 t€ | 39 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 29 t€ | 24 t€ | 22 t€ | 23 t€ |
| Appropriations | 0 € | 2 333 € | 0 € | – |
| Long-term liabilities | 217 € | 1 874 € | 0 € | – |
| Short-term liabilities | 16 t€ | 17 t€ | 16 t€ | 16 t€ |
| Liabilities | 16 t€ | 19 t€ | 16 t€ | 16 t€ |
All financial statement items (42)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Gross profit or loss | 226 t€ | 210 t€ | 191 t€ | 179 t€ |
| Personnel expenses | 187 t€ | -144 t€ | -160 t€ | -148 t€ |
| Depreciations and reductions in value | 0 € | -1 068 € | -356 € | -475 € |
| Other operating expenses | 31 t€ | -61 t€ | -29 t€ | -26 t€ |
| Operating profit (loss) | 8 351 € | 3 724 € | 1 415 € | 4 080 € |
| Financial income and expenses + (-) | -439 € | 240 € | 84 € | 17 € |
| Profit (loss) before appropriations and taxes | 8 790 € | 3 964 € | 1 500 € | 4 096 € |
| Income taxes | 1 758 € | -793 € | -299 € | -819 € |
| Profit (loss) for the financial year | 7 032 € | 3 171 € | 1 201 € | 3 277 € |
| Non-current assets | 7 194 € | 0 € | 1 068 € | 1 424 € |
| Receivables | 5 487 € | 22 t€ | 20 t€ | 20 t€ |
| Cash in hand and at banks | 32 t€ | 23 t€ | 17 t€ | 18 t€ |
| Current assets | 38 t€ | 45 t€ | 37 t€ | 38 t€ |
| Assets | 45 t€ | 45 t€ | 39 t€ | 39 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 29 t€ | 24 t€ | 22 t€ | 23 t€ |
| Appropriations | 0 € | 2 333 € | 0 € | – |
| Long-term liabilities | 217 € | 1 874 € | 0 € | – |
| Short-term liabilities | 16 t€ | 17 t€ | 16 t€ | 16 t€ |
| Liabilities | 16 t€ | 19 t€ | 16 t€ | 16 t€ |
| Profit (loss) for the period, equity | 7 032 € | 3 171 € | 1 201 € | 3 277 € |
| Machinery and equipment | – | 0 € | 1 068 € | 1 424 € |
| Long-term accounts payable | 217 € | 1 874 € | 0 € | – |
| Other shares and similar rights of ownership | 7 194 € | 0 € | – | – |
| Pension expenses | 18 t€ | -18 t€ | -17 t€ | -16 t€ |
| Short-term loan receivables | 0 € | 6 390 € | 6 458 € | 7 050 € |
| Short-term accounts payable | 5 784 € | 7 036 € | 5 593 € | 3 932 € |
| Short-term prepayments and accrued income | 0 € | 26 € | 0 € | 2 823 € |
| Liabilities | 45 t€ | 45 t€ | 39 t€ | 39 t€ |
| Other interest and financial income from non-group companies | 439 € | 242 € | 84 € | 17 € |
| Short-term accrued expenses and deferred income | 4 034 € | 3 658 € | 3 460 € | 3 057 € |
| Short-term sales receivables | 5 459 € | 16 t€ | 13 t€ | 9 958 € |
| Interest expenses and other financial expenses for non-Group companies | 0 € | -2 € | 0 € | – |
| Other current liabilities | 6 192 € | 6 769 € | 7 299 € | 9 172 € |
| Short-term receivables | 5 487 € | 22 t€ | 20 t€ | 20 t€ |
| Other short-term receivables | 27 € | 0 € | 879 € | 0 € |
| Retained earnings | 19 t€ | 18 t€ | 18 t€ | 17 t€ |
| Investments | 7 194 € | 0 € | – | – |
| Depreciations according to plan | 0 € | -1 068 € | -356 € | -475 € |
| Tangible assets | – | 0 € | 1 068 € | 1 424 € |
| Other social security expenses | 15 t€ | -7 557 € | -7 309 € | -1 824 € |
| Wages and salaries | 154 t€ | -119 t€ | -135 t€ | -131 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, Tilitoimisto Turunen Leskinen Oy is in the lower half of the industry class accounting and bookkeeping activities; tax consultancy (2191 companies with taxable income; median 13 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.