Rakennusliike Marko Niskanen Oy is a limited company based in Sotkamo, registered in 2020. In the financial year ending 31.12.2025, revenue was 382 t€ and operating profit 23 t€; equity ratio 69.4 %. Its taxable income in 2024 was 131 t€ and its income taxes 27 t€. Public buyers bought 12 t€ from it in 2025–2025; the largest buyer is Väylävirasto (Liikenne- ja viestintäministeriön hallinnonala).
Revenue 2025382 t€-25 % on the previous year
Operating profit23 t€5,9 % of revenue
Net profit17 t€EBITDA 1 633 €
Equity ratio69,4 %quick ratio 3,07
Taxable income 2024131 t€
top quarter of its industry
Income taxes 202427 t€60 t€ in 2020–2024
In business6 yrsregistered 23.3.2020
Sales to public buyers12 t€2025–2025
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 382 t€ | 513 t€ | 473 t€ |
| Revenue change | -25,4 % | 8,3 % | – |
| EBITDA | 1 633 € | 159 t€ | 51 t€ |
| EBITDA % | 0,4 % | 31,1 % | 10,8 % |
| Operating profit | 23 t€ | 133 t€ | 36 t€ |
| Operating margin | 5,9 % | 25,9 % | 7,6 % |
| Net profit | 17 t€ | 104 t€ | 31 t€ |
| Personnel costs | -140 t€ | 118 t€ | 137 t€ |
| Equity ratio | 69,4 % | 76,0 % | 56,5 % |
| Quick ratio | 3,07 | 5,39 | 1,94 |
| Current ratio | 3,20 | 5,44 | 2,14 |
| Debt to revenue | 24,9 % | 13,4 % | 20,0 % |
| Return on equity | 7,7 % | 48,0 % | 25,6 % |
| Balance sheet total | 312 t€ | 286 t€ | 237 t€ |
| Equity | 217 t€ | 217 t€ | 123 t€ |
| Cash and bank | 132 t€ | 182 t€ | 87 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 382 t€ | 513 t€ | 473 t€ |
| Other operating income | – | 0 € | 1 244 € |
| Raw materials and services | 152 t€ | -198 t€ | -246 t€ |
| Personnel expenses | 140 t€ | -118 t€ | -137 t€ |
| Depreciations and reductions in value | 21 t€ | -27 t€ | -15 t€ |
| Other operating expenses | 47 t€ | -38 t€ | -41 t€ |
| Operating profit (loss) | 23 t€ | 133 t€ | 36 t€ |
| Financial income and expenses + (-) | 1 447 € | -2 318 € | -2 153 € |
| Profit (loss) before appropriations and taxes | 21 t€ | 130 t€ | 34 t€ |
| Income taxes | 4 300 € | -26 t€ | -2 325 € |
| Profit (loss) for the financial year | 17 t€ | 104 t€ | 31 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 63 t€ | 80 t€ | 45 t€ |
| Stocks | 9 580 € | 2 000 € | 18 t€ |
| Receivables | 108 t€ | 23 t€ | 88 t€ |
| Cash in hand and at banks | 132 t€ | 182 t€ | 87 t€ |
| Current assets | 249 t€ | 206 t€ | 192 t€ |
| Assets | 312 t€ | 286 t€ | 237 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | 217 t€ | 217 t€ | 123 t€ |
| Long-term liabilities | 17 t€ | 31 t€ | 24 t€ |
| Short-term liabilities | 78 t€ | 38 t€ | 90 t€ |
| Liabilities | 95 t€ | 68 t€ | 114 t€ |
All financial statement items (50)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 382 t€ | 513 t€ | 473 t€ |
| Other operating income | – | 0 € | 1 244 € |
| Raw materials and services | 152 t€ | -198 t€ | -246 t€ |
| Personnel expenses | 140 t€ | -118 t€ | -137 t€ |
| Depreciations and reductions in value | 21 t€ | -27 t€ | -15 t€ |
| Other operating expenses | 47 t€ | -38 t€ | -41 t€ |
| Operating profit (loss) | 23 t€ | 133 t€ | 36 t€ |
| Financial income and expenses + (-) | 1 447 € | -2 318 € | -2 153 € |
| Profit (loss) before appropriations and taxes | 21 t€ | 130 t€ | 34 t€ |
| Income taxes | 4 300 € | -26 t€ | -2 325 € |
| Profit (loss) for the financial year | 17 t€ | 104 t€ | 31 t€ |
| Non-current assets | 63 t€ | 80 t€ | 45 t€ |
| Stocks | 9 580 € | 2 000 € | 18 t€ |
| Receivables | 108 t€ | 23 t€ | 88 t€ |
| Cash in hand and at banks | 132 t€ | 182 t€ | 87 t€ |
| Current assets | 249 t€ | 206 t€ | 192 t€ |
| Assets | 312 t€ | 286 t€ | 237 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | 217 t€ | 217 t€ | 123 t€ |
| Long-term liabilities | 17 t€ | 31 t€ | 24 t€ |
| Short-term liabilities | 78 t€ | 38 t€ | 90 t€ |
| Liabilities | 95 t€ | 68 t€ | 114 t€ |
| Services purchased | 53 t€ | -82 t€ | -47 t€ |
| Retained earnings | 190 t€ | 103 t€ | 81 t€ |
| Other current liabilities | 36 t€ | 4 882 € | 47 t€ |
| Profit (loss) for the period, equity | 17 t€ | 104 t€ | 31 t€ |
| Other short-term receivables | 3 153 € | 3 291 € | 5 171 € |
| Depreciations according to plan | 21 t€ | -27 t€ | -15 t€ |
| Short-term accounts payable | 18 t€ | 1 035 € | 7 639 € |
| Purchases during the financial year | 107 t€ | -100 t€ | -189 t€ |
| Wages and salaries | 115 t€ | -98 t€ | -110 t€ |
| Short-term sales receivables | 91 t€ | 6 050 € | 72 t€ |
| Inventory increase (+) or decrease (-) | -7 580 € | -16 t€ | -10 t€ |
| Interest expenses and other financial expenses for non-Group companies | 1 472 € | -2 444 € | -2 189 € |
| Other interest and financial income from non-group companies | 25 € | 126 € | 37 € |
| Other social security expenses | 8 350 € | -7 604 € | -11 t€ |
| Tangible assets | 63 t€ | 80 t€ | 45 t€ |
| Work in progress | – | 0 € | 14 t€ |
| Other long-term receivables | 11 t€ | 11 t€ | 9 180 € |
| Short-term advances received | – | 0 € | 19 t€ |
| Short-term accrued expenses and deferred income | 8 856 € | 16 t€ | 12 t€ |
| Short-term receivables | 97 t€ | 12 t€ | 78 t€ |
| Pension expenses | 17 t€ | -13 t€ | -16 t€ |
| Long-term liabilities to credit institutions | 17 t€ | 31 t€ | 24 t€ |
| Machinery and equipment | 63 t€ | 80 t€ | 45 t€ |
| Long-term receivables | 11 t€ | 11 t€ | 9 180 € |
| Materials and supplies | 9 580 € | 2 000 € | 4 000 € |
| Short-term liabilities to credit institutions | 15 t€ | 16 t€ | 4 533 € |
| Short-term prepayments and accrued income | 3 063 € | 2 682 € | 1 305 € |
| Liabilities | 312 t€ | 286 t€ | 237 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, Rakennusliike Marko Niskanen Oy is in the top quarter of the industry class construction of residential and non-residential buildings (5705 companies with taxable income; median 16 t€, 8,1 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.