K-S Perustuspalvelu Oy is a limited company based in Jyväskylä, registered in 2019. In the financial year ending 31.12.2025, revenue was 262 t€ and operating profit -15 t€; equity ratio 38.7 %. Its taxable income in 2024 was 12 t€ and its income taxes 2 427 €.
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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 | 262 t€ | 338 t€ | 422 t€ | 538 t€ | 639 t€ | 235 t€ |
| Revenue change | -22,3 % | -19,9 % | -21,6 % | -15,8 % | 172,2 % | – |
| EBITDA | -23 t€ | 59 t€ | 66 t€ | 106 t€ | 75 t€ | 4 058 € |
| EBITDA % | -8,9 % | 17,6 % | 15,6 % | 19,8 % | 11,7 % | 1,7 % |
| Operating profit | -15 t€ | 23 t€ | 24 t€ | 55 t€ | 41 t€ | -3 034 € |
| Operating margin | -5,6 % | 7,0 % | 5,6 % | 10,2 % | 6,5 % | -1,3 % |
| Net profit | -23 t€ | 8 525 € | 8 799 € | 41 t€ | 32 t€ | -5 889 € |
| Personnel costs | -57 t€ | 79 t€ | 143 t€ | 147 t€ | 98 t€ | 61 t€ |
| Equity ratio | 38,7 % | 22,3 % | 24,1 % | 18,7 % | 26,0 % | 10,0 % |
| Quick ratio | 1,46 | 1,40 | 1,56 | 1,48 | 1,28 | 0,99 |
| Current ratio | 1,46 | 1,40 | 1,56 | 1,48 | 1,28 | 0,99 |
| Debt to revenue | 19,9 % | 57,4 % | 58,8 % | 56,5 % | 17,3 % | 28,2 % |
| Return on equity | -68,7 % | 15,3 % | 11,2 % | 58,9 % | 81,2 % | -80,3 % |
| Balance sheet total | 85 t€ | 250 t€ | 327 t€ | 374 t€ | 150 t€ | 73 t€ |
| Equity | 33 t€ | 56 t€ | 79 t€ | 70 t€ | 39 t€ | 7 332 € |
| Cash and bank | 28 t€ | 29 t€ | 25 t€ | 35 t€ | 22 t€ | 32 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 | 262 t€ | 338 t€ | 422 t€ | 538 t€ | 639 t€ | 235 t€ |
| Other operating income | 12 t€ | 2 850 € | 94 t€ | 94 t€ | 7 847 € | 12 t€ |
| Raw materials and services | 114 t€ | -132 t€ | -158 t€ | -202 t€ | -330 t€ | -96 t€ |
| Personnel expenses | 57 t€ | -79 t€ | -143 t€ | -147 t€ | -98 t€ | -61 t€ |
| Depreciations and reductions in value | 8 634 € | -36 t€ | -42 t€ | -52 t€ | -34 t€ | -7 092 € |
| Other operating expenses | 110 t€ | -71 t€ | -149 t€ | -177 t€ | -143 t€ | -86 t€ |
| Operating profit (loss) | -15 t€ | 23 t€ | 24 t€ | 55 t€ | 41 t€ | -3 034 € |
| Financial income and expenses + (-) | 7 899 € | -13 t€ | -12 t€ | -3 123 € | -3 169 € | -2 855 € |
| Profit (loss) before appropriations and taxes | -23 t€ | 11 t€ | 11 t€ | 52 t€ | 38 t€ | -5 889 € |
| Income taxes | 0 € | -2 427 € | -2 405 € | -10 t€ | -6 444 € | 0 € |
| Profit (loss) for the financial year | -23 t€ | 8 525 € | 8 799 € | 41 t€ | 32 t€ | -5 889 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 26 t€ | 187 t€ | 220 t€ | 264 t€ | 61 t€ | 21 t€ |
| Receivables | 31 t€ | 34 t€ | 82 t€ | 75 t€ | 67 t€ | 21 t€ |
| Cash in hand and at banks | 28 t€ | 29 t€ | 25 t€ | 35 t€ | 22 t€ | 32 t€ |
| Current assets | 59 t€ | 63 t€ | 107 t€ | 109 t€ | 88 t€ | 52 t€ |
| Assets | 85 t€ | 250 t€ | 327 t€ | 374 t€ | 150 t€ | 73 t€ |
| Capital and reserves | 33 t€ | 56 t€ | 79 t€ | 70 t€ | 39 t€ | 7 332 € |
| Long-term liabilities | 12 t€ | 149 t€ | 180 t€ | 230 t€ | 42 t€ | 14 t€ |
| Short-term liabilities | 40 t€ | 45 t€ | 69 t€ | 74 t€ | 69 t€ | 53 t€ |
| Liabilities | 52 t€ | 194 t€ | 248 t€ | 304 t€ | 111 t€ | 66 t€ |
All financial statement items (46)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 262 t€ | 338 t€ | 422 t€ | 538 t€ | 639 t€ | 235 t€ |
| Other operating income | 12 t€ | 2 850 € | 94 t€ | 94 t€ | 7 847 € | 12 t€ |
| Raw materials and services | 114 t€ | -132 t€ | -158 t€ | -202 t€ | -330 t€ | -96 t€ |
| Personnel expenses | 57 t€ | -79 t€ | -143 t€ | -147 t€ | -98 t€ | -61 t€ |
| Depreciations and reductions in value | 8 634 € | -36 t€ | -42 t€ | -52 t€ | -34 t€ | -7 092 € |
| Other operating expenses | 110 t€ | -71 t€ | -149 t€ | -177 t€ | -143 t€ | -86 t€ |
| Operating profit (loss) | -15 t€ | 23 t€ | 24 t€ | 55 t€ | 41 t€ | -3 034 € |
| Financial income and expenses + (-) | 7 899 € | -13 t€ | -12 t€ | -3 123 € | -3 169 € | -2 855 € |
| Profit (loss) before appropriations and taxes | -23 t€ | 11 t€ | 11 t€ | 52 t€ | 38 t€ | -5 889 € |
| Income taxes | 0 € | -2 427 € | -2 405 € | -10 t€ | -6 444 € | 0 € |
| Profit (loss) for the financial year | -23 t€ | 8 525 € | 8 799 € | 41 t€ | 32 t€ | -5 889 € |
| Non-current assets | 26 t€ | 187 t€ | 220 t€ | 264 t€ | 61 t€ | 21 t€ |
| Receivables | 31 t€ | 34 t€ | 82 t€ | 75 t€ | 67 t€ | 21 t€ |
| Cash in hand and at banks | 28 t€ | 29 t€ | 25 t€ | 35 t€ | 22 t€ | 32 t€ |
| Current assets | 59 t€ | 63 t€ | 107 t€ | 109 t€ | 88 t€ | 52 t€ |
| Assets | 85 t€ | 250 t€ | 327 t€ | 374 t€ | 150 t€ | 73 t€ |
| Capital and reserves | 33 t€ | 56 t€ | 79 t€ | 70 t€ | 39 t€ | 7 332 € |
| Long-term liabilities | 12 t€ | 149 t€ | 180 t€ | 230 t€ | 42 t€ | 14 t€ |
| Short-term liabilities | 40 t€ | 45 t€ | 69 t€ | 74 t€ | 69 t€ | 53 t€ |
| Liabilities | 52 t€ | 194 t€ | 248 t€ | 304 t€ | 111 t€ | 66 t€ |
| Other short-term receivables | 599 € | 0 € | – | 0 € | 2 566 € | 4 € |
| Other current liabilities | 25 t€ | 8 283 € | 23 t€ | 2 322 € | 3 919 € | 5 586 € |
| Retained earnings | 56 t€ | 47 t€ | 70 t€ | 29 t€ | 7 332 € | 13 t€ |
| Short-term prepayments and accrued income | 7 449 € | 8 062 € | 8 265 € | 2 902 € | 2 777 € | 1 221 € |
| Long-term receivables | 13 t€ | 7 720 € | 6 881 € | 24 t€ | 0 € | – |
| Other long-term receivables | 13 t€ | 7 720 € | 6 881 € | 0 € | – | – |
| Short-term accounts payable | 13 t€ | 3 613 € | 9 943 € | 23 t€ | 29 t€ | 24 t€ |
| Short-term sales receivables | 10 t€ | 18 t€ | 67 t€ | 47 t€ | 61 t€ | 19 t€ |
| Purchases during the financial year | 69 t€ | -88 t€ | -134 t€ | -108 t€ | -226 t€ | -79 t€ |
| Profit (loss) for the period, equity | -23 t€ | 8 525 € | 8 799 € | 41 t€ | 32 t€ | -5 889 € |
| Short-term receivables | 18 t€ | 26 t€ | 75 t€ | 50 t€ | 67 t€ | 21 t€ |
| Interest expenses and other financial expenses for non-Group companies | 8 019 € | -13 t€ | -12 t€ | -3 123 € | -3 169 € | -2 857 € |
| Tangible assets | 26 t€ | 187 t€ | 220 t€ | 264 t€ | 61 t€ | 21 t€ |
| Wages and salaries | 44 t€ | -64 t€ | -116 t€ | -118 t€ | -79 t€ | -50 t€ |
| Short-term accrued expenses and deferred income | 75 € | 429 € | 3 573 € | 18 t€ | 10 t€ | 14 t€ |
| Liabilities | 85 t€ | 250 t€ | 327 t€ | 374 t€ | 150 t€ | 73 t€ |
| Long-term accounts payable | – | – | 0 € | 9 736 € | 0 € | – |
| Long-term sales receivables | – | – | 0 € | 24 t€ | 0 € | – |
| Other interest and financial income from non-group companies | 120 € | 54 € | 0 € | 0 € | 0 € | 2 € |
| Other social security expenses | 2 304 € | -2 969 € | -6 164 € | -7 183 € | -4 769 € | -1 213 € |
| Long-term liabilities to credit institutions | 12 t€ | 149 t€ | 180 t€ | 220 t€ | 42 t€ | 14 t€ |
| Machinery and equipment | 26 t€ | 187 t€ | 220 t€ | 264 t€ | 61 t€ | 21 t€ |
| Depreciations according to plan | 8 634 € | -36 t€ | -42 t€ | -52 t€ | -34 t€ | -7 092 € |
| Services purchased | 45 t€ | -44 t€ | -24 t€ | -94 t€ | -105 t€ | -16 t€ |
| Short-term liabilities to credit institutions | 2 644 € | 33 t€ | 32 t€ | 31 t€ | 26 t€ | 9 578 € |
| Pension expenses | 10 t€ | -12 t€ | -21 t€ | -22 t€ | -14 t€ | -9 120 € |
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, K-S Perustuspalvelu 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.