JB Nautical Oy is a limited company based in Pietarsaari, registered in 2022. In the financial year ending 31.12.2025, revenue was 884 t€ and operating profit 84 t€; equity ratio 54.2 %. Its taxable income in 2024 was 58 t€ and its income taxes 12 t€.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 884 t€ | 389 t€ | 477 t€ |
| Revenue change | 127,5 % | -18,5 % | – |
| EBITDA | 77 t€ | 66 t€ | 99 t€ |
| EBITDA % | 8,7 % | 16,9 % | 20,9 % |
| Operating profit | 84 t€ | 65 t€ | 99 t€ |
| Operating margin | 9,5 % | 16,6 % | 20,9 % |
| Net profit | 64 t€ | 49 t€ | 76 t€ |
| Personnel costs | -69 t€ | 57 t€ | 54 t€ |
| Equity ratio | 54,2 % | 79,4 % | 61,0 % |
| Quick ratio | 2,27 | 7,52 | 2,23 |
| Current ratio | 2,27 | 7,52 | 2,23 |
| Debt to revenue | 17,7 % | 9,1 % | 12,6 % |
| Return on equity | 34,5 % | 35,9 % | 80,4 % |
| Balance sheet total | 343 t€ | 171 t€ | 154 t€ |
| Equity | 186 t€ | 136 t€ | 94 t€ |
| Cash and bank | 91 t€ | 38 t€ | 32 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 884 t€ | 389 t€ | 477 t€ |
| Other operating income | 2 028 € | 5 025 € | 4 950 € |
| Raw materials and services | 610 t€ | -222 t€ | -279 t€ |
| Personnel expenses | 69 t€ | -57 t€ | -54 t€ |
| Depreciations and reductions in value | 6 753 € | -810 € | 0 € |
| Other operating expenses | 116 t€ | -49 t€ | -49 t€ |
| Operating profit (loss) | 84 t€ | 65 t€ | 99 t€ |
| Financial income and expenses + (-) | 1 863 € | -1 553 € | 19 € |
| Profit (loss) before appropriations and taxes | 82 t€ | 63 t€ | 99 t€ |
| Income taxes | 18 t€ | -14 t€ | -24 t€ |
| Profit (loss) for the financial year | 64 t€ | 49 t€ | 76 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 152 t€ | 71 t€ | 76 t€ |
| Receivables | 100 t€ | 62 t€ | 46 t€ |
| Cash in hand and at banks | 91 t€ | 38 t€ | 32 t€ |
| Current assets | 191 t€ | 100 t€ | 78 t€ |
| Assets | 343 t€ | 171 t€ | 154 t€ |
| Capital and reserves | 186 t€ | 136 t€ | 94 t€ |
| Long-term liabilities | 73 t€ | 22 t€ | 25 t€ |
| Short-term liabilities | 84 t€ | 13 t€ | 35 t€ |
| Liabilities | 157 t€ | 35 t€ | 60 t€ |
All financial statement items (46)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 884 t€ | 389 t€ | 477 t€ |
| Other operating income | 2 028 € | 5 025 € | 4 950 € |
| Raw materials and services | 610 t€ | -222 t€ | -279 t€ |
| Personnel expenses | 69 t€ | -57 t€ | -54 t€ |
| Depreciations and reductions in value | 6 753 € | -810 € | 0 € |
| Other operating expenses | 116 t€ | -49 t€ | -49 t€ |
| Operating profit (loss) | 84 t€ | 65 t€ | 99 t€ |
| Financial income and expenses + (-) | 1 863 € | -1 553 € | 19 € |
| Profit (loss) before appropriations and taxes | 82 t€ | 63 t€ | 99 t€ |
| Income taxes | 18 t€ | -14 t€ | -24 t€ |
| Profit (loss) for the financial year | 64 t€ | 49 t€ | 76 t€ |
| Non-current assets | 152 t€ | 71 t€ | 76 t€ |
| Receivables | 100 t€ | 62 t€ | 46 t€ |
| Cash in hand and at banks | 91 t€ | 38 t€ | 32 t€ |
| Current assets | 191 t€ | 100 t€ | 78 t€ |
| Assets | 343 t€ | 171 t€ | 154 t€ |
| Capital and reserves | 186 t€ | 136 t€ | 94 t€ |
| Long-term liabilities | 73 t€ | 22 t€ | 25 t€ |
| Short-term liabilities | 84 t€ | 13 t€ | 35 t€ |
| Liabilities | 157 t€ | 35 t€ | 60 t€ |
| Buildings and structures, Owned | 76 t€ | 0 € | – |
| Purchases during the financial year | 5 227 € | -5 557 € | -4 024 € |
| Short-term receivables | 100 t€ | 62 t€ | 46 t€ |
| Other short-term receivables | 3 549 € | 2 152 € | 5 111 € |
| Profit (loss) for the period, equity | 64 t€ | 49 t€ | 76 t€ |
| Short-term loan receivables | 2 445 € | 3 690 € | 1 476 € |
| Tangible assets | 79 t€ | 2 430 € | 0 € |
| Other long-term liabilities | 122 € | 122 € | 122 € |
| Short-term accrued expenses and deferred income | 56 t€ | 12 t€ | 20 t€ |
| Interest expenses and other financial expenses for non-Group companies | 1 912 € | -1 554 € | 0 € |
| Long-term liabilities to credit institutions | 73 t€ | 22 t€ | 25 t€ |
| Other shares and similar rights of ownership | 73 t€ | 69 t€ | 76 t€ |
| Other social security expenses | 2 226 € | -2 000 € | -1 094 € |
| Short-term sales receivables | 94 t€ | 56 t€ | 35 t€ |
| Depreciations according to plan | 6 753 € | -810 € | 0 € |
| Other current liabilities | 24 t€ | 1 697 € | 8 722 € |
| Short-term accounts payable | 3 758 € | 0 € | 5 919 € |
| Retained earnings | 122 t€ | 87 t€ | 18 t€ |
| Machinery and equipment | 3 172 € | 2 430 € | 0 € |
| Wages and salaries | 57 t€ | -51 t€ | -50 t€ |
| Other interest and financial income from non-group companies | 49 € | 1 € | 19 € |
| Investments | 73 t€ | 69 t€ | 76 t€ |
| Pension expenses | 9 947 € | -3 698 € | -3 400 € |
| Services purchased | 605 t€ | -216 t€ | -275 t€ |
| Liabilities | 343 t€ | 171 t€ | 154 t€ |
| Short-term prepayments and accrued income | – | 0 € | 3 694 € |
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, JB Nautical Oy is in the upper half of the industry class building of pleasure and sporting boats (53 companies with taxable income; median 25 t€, 2,3 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.
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