Learning In Nature Oy is a limited company based in Helsinki, registered in 2019. In the financial year ending 31.12.2025, revenue was 105 t€ and operating profit -6 844 €; equity ratio 35.3 %. Its taxable income in 2024 was 9 213 € and its income taxes 1 943 €.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 105 t€ | 75 t€ | 54 t€ |
| Revenue change | 40,9 % | 37,2 % | – |
| EBITDA | -7 252 € | 16 t€ | 754 € |
| EBITDA % | -6,9 % | 21,1 % | 1,4 % |
| Operating profit | -6 844 € | 15 t€ | 754 € |
| Operating margin | -6,5 % | 20,4 % | 1,4 % |
| Net profit | -6 774 € | 13 t€ | 597 € |
| Personnel costs | -36 t€ | 36 t€ | 47 t€ |
| Equity ratio | 35,3 % | 83,1 % | 9,7 % |
| Quick ratio | 1,45 | 5,33 | 1,06 |
| Current ratio | 1,45 | 5,33 | 1,06 |
| Debt to revenue | 11,8 % | 3,7 % | 8,2 % |
| Return on equity | -100,5 % | 96,4 % | 124,3 % |
| Balance sheet total | 19 t€ | 16 t€ | 8 833 € |
| Equity | 6 741 € | 14 t€ | 480 € |
| Cash and bank | 3 471 € | 7 648 € | 2 383 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 105 t€ | 75 t€ | 54 t€ |
| Other operating income | 14 t€ | 68 t€ | 42 t€ |
| Raw materials and services | 46 t€ | -50 t€ | -12 t€ |
| Personnel expenses | 36 t€ | -36 t€ | -47 t€ |
| Depreciations and reductions in value | 408 € | -544 € | 0 € |
| Other operating expenses | 44 t€ | -41 t€ | -36 t€ |
| Operating profit (loss) | -6 844 € | 15 t€ | 754 € |
| Financial income and expenses + (-) | -70 € | -8 € | -157 € |
| Profit (loss) before appropriations and taxes | -6 774 € | 15 t€ | 597 € |
| Income taxes | 0 € | -2 174 € | 0 € |
| Profit (loss) for the financial year | -6 774 € | 13 t€ | 597 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 1 225 € | 1 633 € | 0 € |
| Receivables | 14 t€ | 6 979 € | 6 450 € |
| Cash in hand and at banks | 3 471 € | 7 648 € | 2 383 € |
| Current assets | 18 t€ | 15 t€ | 8 833 € |
| Assets | 19 t€ | 16 t€ | 8 833 € |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 6 741 € | 14 t€ | 480 € |
| Short-term liabilities | 12 t€ | 2 745 € | 8 353 € |
| Liabilities | 12 t€ | 2 745 € | 8 353 € |
All financial statement items (41)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 105 t€ | 75 t€ | 54 t€ |
| Other operating income | 14 t€ | 68 t€ | 42 t€ |
| Raw materials and services | 46 t€ | -50 t€ | -12 t€ |
| Personnel expenses | 36 t€ | -36 t€ | -47 t€ |
| Depreciations and reductions in value | 408 € | -544 € | 0 € |
| Other operating expenses | 44 t€ | -41 t€ | -36 t€ |
| Operating profit (loss) | -6 844 € | 15 t€ | 754 € |
| Financial income and expenses + (-) | -70 € | -8 € | -157 € |
| Profit (loss) before appropriations and taxes | -6 774 € | 15 t€ | 597 € |
| Income taxes | 0 € | -2 174 € | 0 € |
| Profit (loss) for the financial year | -6 774 € | 13 t€ | 597 € |
| Non-current assets | 1 225 € | 1 633 € | 0 € |
| Receivables | 14 t€ | 6 979 € | 6 450 € |
| Cash in hand and at banks | 3 471 € | 7 648 € | 2 383 € |
| Current assets | 18 t€ | 15 t€ | 8 833 € |
| Assets | 19 t€ | 16 t€ | 8 833 € |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 6 741 € | 14 t€ | 480 € |
| Short-term liabilities | 12 t€ | 2 745 € | 8 353 € |
| Liabilities | 12 t€ | 2 745 € | 8 353 € |
| Other short-term receivables | 14 t€ | 5 355 € | 0 € |
| Other current liabilities | 12 t€ | 571 € | 2 787 € |
| Retained earnings | 11 t€ | -2 020 € | -2 617 € |
| Short-term prepayments and accrued income | 0 € | 709 € | 0 € |
| Short-term accounts payable | – | 0 € | 141 € |
| Short-term sales receivables | 0 € | 914 € | 6 450 € |
| Purchases during the financial year | 8 495 € | -1 899 € | -1 850 € |
| Profit (loss) for the period, equity | -6 774 € | 13 t€ | 597 € |
| Short-term receivables | 14 t€ | 6 979 € | 6 450 € |
| Interest expenses and other financial expenses for non-Group companies | 251 € | -20 € | -157 € |
| Tangible assets | 1 225 € | 1 633 € | 0 € |
| Wages and salaries | 31 t€ | -33 t€ | -44 t€ |
| Short-term accrued expenses and deferred income | 0 € | 2 174 € | 1 520 € |
| Liabilities | 19 t€ | 16 t€ | 8 833 € |
| Other interest and financial income from non-group companies | 321 € | 12 € | 0 € |
| Other social security expenses | 1 182 € | -378 € | -671 € |
| Machinery and equipment | 1 225 € | 1 633 € | 0 € |
| Depreciations according to plan | 408 € | -544 € | 0 € |
| Services purchased | 37 t€ | -48 t€ | -11 t€ |
| Short-term advances received | – | 0 € | 3 904 € |
| Pension expenses | 3 259 € | -3 178 € | -2 454 € |
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, Learning In Nature Oy is in the lower half of the industry class other miscellaneous educational n.e.c. (632 companies with taxable income; median 10 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.