Studio Halmetoja Oy is a limited company based in Mänttä-Vilppula, registered in 2021. In the financial year ending 30.6.2025, revenue was 43 t€ and operating profit -1 426 €. Public buyers bought 5 700 € from it in 2022–2023; the largest buyer is Kulttuurin Ja Vapaa-ajan Toimiala, Helsinki (Helsinki).
Financials
| Key figures | 30.6.2025 | 30.6.2024 | 30.6.2023 | 30.6.2022 |
|---|---|---|---|---|
| Revenue | 43 t€ | 57 t€ | 32 t€ | – |
| Revenue change | -24,7 % | 81,8 % | – | – |
| Gross profit | – | – | 33 t€ | 4 020 € |
| EBITDA | -1 426 € | -2 815 € | 8 906 € | -4 049 € |
| EBITDA % | -3,3 % | -4,9 % | 28,2 % | – |
| Operating profit | -1 426 € | -2 815 € | 8 906 € | -4 049 € |
| Operating margin | -3,3 % | -4,9 % | 28,2 % | – |
| Net profit | -2 763 € | -2 609 € | 7 081 € | -4 160 € |
| Personnel costs | -16 t€ | 38 t€ | 2 587 € | 0 € |
| Balance sheet total | 12 t€ | 14 t€ | 9 676 € | 5 031 € |
| Cash and bank | 0 € | 1 572 € | 362 € | 31 € |
Balance sheet
Income statement and balance sheet
Income statement
| 30.6.2025 | 30.6.2024 | 30.6.2023 | 30.6.2022 | |
|---|---|---|---|---|
| Turnover | 43 t€ | 57 t€ | 32 t€ | – |
| Gross profit or loss | – | – | 33 t€ | 4 020 € |
| Other operating income | – | 0 € | 1 946 € | – |
| Raw materials and services | 0 € | -1 020 € | -592 € | – |
| Personnel expenses | 16 t€ | -38 t€ | -2 587 € | 0 € |
| Other operating expenses | 29 t€ | -22 t€ | -21 t€ | -8 069 € |
| Operating profit (loss) | -1 426 € | -2 815 € | 8 906 € | -4 049 € |
| Financial income and expenses + (-) | 1 316 € | -591 € | -28 € | -31 € |
| Profit (loss) before appropriations and taxes | -2 742 € | -3 407 € | 8 878 € | -4 080 € |
| Income taxes | 21 € | 798 € | -1 798 € | -80 € |
| Profit (loss) for the financial year | -2 763 € | -2 609 € | 7 081 € | -4 160 € |
Balance sheet
| 30.6.2025 | 30.6.2024 | 30.6.2023 | 30.6.2022 | |
|---|---|---|---|---|
| Receivables | 7 256 € | 6 943 € | 4 314 € | 0 € |
| Cash in hand and at banks | 0 € | 1 572 € | 362 € | 31 € |
| Assets | 12 t€ | 14 t€ | 9 676 € | 5 031 € |
All financial statement items (20)
| 30.6.2025 | 30.6.2024 | 30.6.2023 | 30.6.2022 | |
|---|---|---|---|---|
| Turnover | 43 t€ | 57 t€ | 32 t€ | – |
| Gross profit or loss | – | – | 33 t€ | 4 020 € |
| Other operating income | – | 0 € | 1 946 € | – |
| Raw materials and services | 0 € | -1 020 € | -592 € | – |
| Personnel expenses | 16 t€ | -38 t€ | -2 587 € | 0 € |
| Other operating expenses | 29 t€ | -22 t€ | -21 t€ | -8 069 € |
| Operating profit (loss) | -1 426 € | -2 815 € | 8 906 € | -4 049 € |
| Financial income and expenses + (-) | 1 316 € | -591 € | -28 € | -31 € |
| Profit (loss) before appropriations and taxes | -2 742 € | -3 407 € | 8 878 € | -4 080 € |
| Income taxes | 21 € | 798 € | -1 798 € | -80 € |
| Profit (loss) for the financial year | -2 763 € | -2 609 € | 7 081 € | -4 160 € |
| Receivables | 7 256 € | 6 943 € | 4 314 € | 0 € |
| Cash in hand and at banks | 0 € | 1 572 € | 362 € | 31 € |
| Assets | 12 t€ | 14 t€ | 9 676 € | 5 031 € |
| Investments | 5 000 € | 5 000 € | 5 000 € | 5 000 € |
| Liabilities | 12 t€ | 14 t€ | 9 676 € | 5 031 € |
| Interest expenses and other financial expenses for non-Group companies | 1 316 € | -591 € | -28 € | -31 € |
| Purchases during the financial year | 0 € | -1 020 € | -592 € | – |
| Wages and salaries | 15 t€ | -37 t€ | -2 550 € | 0 € |
| Other social security expenses | 178 € | -431 € | -37 € | 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
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.
Sales to public buyers
Largest buyers
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