Hammassimo Oy is a limited company based in Kuopio, registered in 2022. In the financial year ending 31.12.2025, revenue was 343 t€ and operating profit 85 t€; equity ratio 97.6 %. Its taxable income in 2024 was 82 t€ and its income taxes 16 t€.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 343 t€ | 172 t€ | – |
| Revenue change | 99,4 % | – | – |
| Gross profit | – | 172 t€ | 179 t€ |
| EBITDA | 85 t€ | 79 t€ | 82 t€ |
| EBITDA % | 24,8 % | 46,0 % | – |
| Operating profit | 85 t€ | 79 t€ | 82 t€ |
| Operating margin | 24,8 % | 45,8 % | – |
| Net profit | 68 t€ | 65 t€ | 65 t€ |
| Personnel costs | -59 t€ | 70 t€ | 58 t€ |
| Equity ratio | 97,6 % | 97,6 % | – |
| Quick ratio | 3,89 | 5,63 | – |
| Current ratio | 3,89 | 5,63 | – |
| Debt to revenue | 1,3 % | 1,8 % | – |
| Return on equity | 37,0 % | 52,1 % | – |
| Balance sheet total | 188 t€ | 129 t€ | 68 t€ |
| Equity | 184 t€ | 126 t€ | – |
| Cash and bank | 3 880 € | 2 209 € | 5 630 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 343 t€ | 172 t€ | – |
| Gross profit or loss | – | 172 t€ | 179 t€ |
| Personnel expenses | 59 t€ | -70 t€ | -58 t€ |
| Depreciations and reductions in value | 262 € | -350 € | 0 € |
| Other operating expenses | 198 t€ | -23 t€ | -40 t€ |
| Operating profit (loss) | 85 t€ | 79 t€ | 82 t€ |
| Financial income and expenses + (-) | -253 € | 3 034 € | -20 € |
| Profit (loss) before appropriations and taxes | 85 t€ | 82 t€ | 82 t€ |
| Income taxes | 17 t€ | 16 t€ | – |
| Profit (loss) for the financial year | 68 t€ | 65 t€ | 65 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 170 t€ | 111 t€ | – |
| Receivables | 14 t€ | 15 t€ | 17 t€ |
| Cash in hand and at banks | 3 880 € | 2 209 € | 5 630 € |
| Current assets | 18 t€ | 18 t€ | – |
| Assets | 188 t€ | 129 t€ | 68 t€ |
| Capital and reserves | 184 t€ | 126 t€ | – |
| Short-term liabilities | 4 549 € | 3 133 € | – |
| Liabilities | 4 549 € | 3 133 € | – |
All financial statement items (40)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 343 t€ | 172 t€ | – |
| Gross profit or loss | – | 172 t€ | 179 t€ |
| Personnel expenses | 59 t€ | -70 t€ | -58 t€ |
| Depreciations and reductions in value | 262 € | -350 € | 0 € |
| Other operating expenses | 198 t€ | -23 t€ | -40 t€ |
| Operating profit (loss) | 85 t€ | 79 t€ | 82 t€ |
| Financial income and expenses + (-) | -253 € | 3 034 € | -20 € |
| Profit (loss) before appropriations and taxes | 85 t€ | 82 t€ | 82 t€ |
| Income taxes | 17 t€ | 16 t€ | – |
| Profit (loss) for the financial year | 68 t€ | 65 t€ | 65 t€ |
| Non-current assets | 170 t€ | 111 t€ | – |
| Receivables | 14 t€ | 15 t€ | 17 t€ |
| Cash in hand and at banks | 3 880 € | 2 209 € | 5 630 € |
| Current assets | 18 t€ | 18 t€ | – |
| Assets | 188 t€ | 129 t€ | 68 t€ |
| Capital and reserves | 184 t€ | 126 t€ | – |
| Short-term liabilities | 4 549 € | 3 133 € | – |
| Liabilities | 4 549 € | 3 133 € | – |
| Retained earnings | 116 t€ | 60 t€ | – |
| Tangible assets | 787 € | 1 050 € | 0 € |
| Investments | 170 t€ | 110 t€ | 45 t€ |
| Wages and salaries | 55 t€ | 66 t€ | – |
| Other short-term receivables | 0 € | 100 € | – |
| Liabilities | 188 t€ | 129 t€ | 68 t€ |
| Machinery and equipment | 787 € | 1 050 € | – |
| Short-term sales receivables | 12 t€ | 14 t€ | – |
| Short-term accounts payable | 1 210 € | 1 311 € | – |
| Short-term prepayments and accrued income | 1 471 € | 1 684 € | – |
| Other shares and similar rights of ownership | 170 t€ | 110 t€ | – |
| Direct taxes | – | -16 t€ | -16 t€ |
| Short-term receivables | 14 t€ | 15 t€ | – |
| Short-term accrued expenses and deferred income | 806 € | 186 € | – |
| Other current liabilities | 2 534 € | 1 637 € | – |
| Other social security expenses | 2 320 € | 2 216 € | – |
| Profit (loss) for the period, equity | 68 t€ | 65 t€ | – |
| Other interest and financial income from non-group companies | 0 € | 0 € | – |
| Interest expenses and other financial expenses for non-Group companies | 16 t€ | 10 t€ | – |
| Income from other investments under non-current assets, from other companies | 16 t€ | 13 t€ | – |
| Depreciations according to plan | 262 € | 350 € | – |
| Pension expenses | 1 731 € | 1 695 € | – |
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, Hammassimo Oy is in the upper half of the industry class dental practice care activities (810 companies with taxable income; median 50 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.
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