Oy Y-upp Ab is a limited company based in Kirkkonummi, registered in 2021. In the financial year ending 31.12.2025, revenue was 0 € and operating profit -4 766 €; equity ratio 95.5 %. Its taxable income in 2024 was 36 t€ and its income taxes 3 895 €.
Revenue 20250 €-100 % on the previous year
Operating profit-4 766 €
Net profit274 t€EBITDA -4 766 €
Equity ratio95,5 %quick ratio 2,29
Taxable income 202436 t€
upper half of its industry
Income taxes 20243 895 €33 t€ in 2021–2024
In business5 yrsregistered 30.6.2021
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 0 € | 168 t€ | 127 t€ |
| Revenue change | -100,0 % | 32,7 % | – |
| EBITDA | -4 766 € | 36 t€ | 42 t€ |
| EBITDA % | – | 21,6 % | 33,2 % |
| Operating profit | -4 766 € | 36 t€ | 42 t€ |
| Operating margin | – | 21,6 % | 33,2 % |
| Net profit | 274 t€ | 25 t€ | 45 t€ |
| Equity ratio | 95,5 % | 100,0 % | 99,6 % |
| Quick ratio | 2,29 | – | 3,92 |
| Current ratio | 2,29 | – | 268,72 |
| Debt to revenue | – | 0,0 % | 3,0 % |
| Return on equity | 23,7 % | 2,6 % | 4,5 % |
| Balance sheet total | 1,2 M€ | 959 t€ | 1,0 M€ |
| Equity | 1,2 M€ | 959 t€ | 1,0 M€ |
| Cash and bank | 24 t€ | 6 664 € | 15 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 0 € | 168 t€ | 127 t€ |
| Raw materials and services | 0 € | -126 t€ | -81 t€ |
| Other operating expenses | 4 766 € | -5 316 € | -3 194 € |
| Operating profit (loss) | -4 766 € | 36 t€ | 42 t€ |
| Financial income and expenses + (-) | -347 t€ | -4 133 € | 16 t€ |
| Profit (loss) before appropriations and taxes | 342 t€ | 32 t€ | 58 t€ |
| Income taxes | 68 t€ | -7 254 € | -13 t€ |
| Profit (loss) for the financial year | 274 t€ | 25 t€ | 45 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 1,1 M€ | 4 030 € | 0 € |
| Stocks | 0 € | 874 t€ | 1,0 M€ |
| Receivables | 101 t€ | 75 t€ | 0 € |
| Cash in hand and at banks | 24 t€ | 6 664 € | 15 t€ |
| Current assets | 125 t€ | 955 t€ | 1,0 M€ |
| Assets | 1,2 M€ | 959 t€ | 1,0 M€ |
| Share capital or other similar capital | 34 t€ | 34 t€ | 34 t€ |
| Capital and reserves | 1,2 M€ | 959 t€ | 1,0 M€ |
| Short-term liabilities | 55 t€ | 0 € | 3 793 € |
| Liabilities | 55 t€ | 0 € | 3 793 € |
All financial statement items (41)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 0 € | 168 t€ | 127 t€ |
| Raw materials and services | 0 € | -126 t€ | -81 t€ |
| Other operating expenses | 4 766 € | -5 316 € | -3 194 € |
| Operating profit (loss) | -4 766 € | 36 t€ | 42 t€ |
| Financial income and expenses + (-) | -347 t€ | -4 133 € | 16 t€ |
| Profit (loss) before appropriations and taxes | 342 t€ | 32 t€ | 58 t€ |
| Income taxes | 68 t€ | -7 254 € | -13 t€ |
| Profit (loss) for the financial year | 274 t€ | 25 t€ | 45 t€ |
| Non-current assets | 1,1 M€ | 4 030 € | 0 € |
| Stocks | 0 € | 874 t€ | 1,0 M€ |
| Receivables | 101 t€ | 75 t€ | 0 € |
| Cash in hand and at banks | 24 t€ | 6 664 € | 15 t€ |
| Current assets | 125 t€ | 955 t€ | 1,0 M€ |
| Assets | 1,2 M€ | 959 t€ | 1,0 M€ |
| Share capital or other similar capital | 34 t€ | 34 t€ | 34 t€ |
| Capital and reserves | 1,2 M€ | 959 t€ | 1,0 M€ |
| Short-term liabilities | 55 t€ | 0 € | 3 793 € |
| Liabilities | 55 t€ | 0 € | 3 793 € |
| Investments | 1,1 M€ | 4 030 € | 0 € |
| Other short-term receivables | 878 € | 404 € | 0 € |
| Retained earnings | 802 t€ | 854 t€ | 890 t€ |
| Reductions in value of shares and holdings in current assets | – | 0 € | 16 t€ |
| Long-term receivables | 50 t€ | 50 t€ | 0 € |
| Short-term prepayments and accrued income | 50 t€ | 18 t€ | 0 € |
| Short-term accounts payable | – | 0 € | 512 € |
| Purchases during the financial year | – | 0 € | -158 t€ |
| Legal reserve | 47 t€ | 47 t€ | 47 t€ |
| Profit (loss) for the period, equity | 274 t€ | 25 t€ | 45 t€ |
| Long-term loan receivables | 50 t€ | 50 t€ | 0 € |
| Short-term receivables | 51 t€ | 24 t€ | 0 € |
| Interest expenses and other financial expenses for non-Group companies | 338 € | -463 € | 0 € |
| Short-term accrued expenses and deferred income | 55 t€ | 0 € | 3 281 € |
| Other receivables (investments) | 212 t€ | 0 € | – |
| Short-term loan receivables | 0 € | 6 090 € | 0 € |
| Liabilities | 1,2 M€ | 959 t€ | 1,0 M€ |
| Other interest and financial income from non-group companies | 382 € | 5 € | 0 € |
| Impairment on investments for non-current assets | 11 t€ | -3 675 € | 0 € |
| Other stocks | 0 € | 874 t€ | 1,0 M€ |
| Inventory increase (+) or decrease (-) | 0 € | -126 t€ | 77 t€ |
| Other shares and similar rights of ownership | 874 t€ | 4 030 € | 0 € |
| Income from other investments under non-current assets, from other companies | 358 t€ | 0 € | – |
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, Oy Y-upp Ab is in the upper half of the industry class other financial service activities, except insurance and pension funding n.e.c. (2751 companies with taxable income; median 21 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.