Oy CJB Backlund Ab is a limited company based in Pietarsaari, registered in 2022. In the financial year ending 31.12.2025, revenue was 257 t€ and operating profit 3 549 €; equity ratio 53.4 %. Its taxable income in 2024 was 27 t€ and its income taxes 5 338 €.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 257 t€ | 239 t€ | 147 t€ |
| Revenue change | 7,4 % | 62,3 % | – |
| EBITDA | -6 224 € | 40 t€ | 13 t€ |
| EBITDA % | -2,4 % | 16,7 % | 8,8 % |
| Operating profit | 3 549 € | 29 t€ | 6 857 € |
| Operating margin | 1,4 % | 12,1 % | 4,7 % |
| Net profit | 1 189 € | 21 t€ | 4 390 € |
| Personnel costs | -130 t€ | 127 t€ | 78 t€ |
| Equity ratio | 53,4 % | 28,3 % | 14,6 % |
| Quick ratio | 1,20 | 1,01 | 0,76 |
| Current ratio | 1,20 | 1,01 | 0,76 |
| Debt to revenue | 9,2 % | 27,3 % | 17,4 % |
| Return on equity | 4,4 % | 82,9 % | 100,0 % |
| Balance sheet total | 50 t€ | 91 t€ | 30 t€ |
| Equity | 27 t€ | 26 t€ | 4 390 € |
| Cash and bank | 2 959 € | 30 t€ | 3 085 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 257 t€ | 239 t€ | 147 t€ |
| Other operating income | 3 212 € | 0 € | – |
| Raw materials and services | 24 t€ | -2 771 € | -1 221 € |
| Personnel expenses | 130 t€ | -127 t€ | -78 t€ |
| Depreciations and reductions in value | 9 774 € | -11 t€ | -6 067 € |
| Other operating expenses | 92 t€ | -70 t€ | -55 t€ |
| Operating profit (loss) | 3 549 € | 29 t€ | 6 857 € |
| Financial income and expenses + (-) | 2 041 € | -2 332 € | -1 350 € |
| Profit (loss) before appropriations and taxes | 1 508 € | 27 t€ | 5 508 € |
| Income taxes | 319 € | -5 338 € | -1 118 € |
| Profit (loss) for the financial year | 1 189 € | 21 t€ | 4 390 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 29 t€ | 33 t€ | 18 t€ |
| Receivables | 18 t€ | 28 t€ | 8 781 € |
| Cash in hand and at banks | 2 959 € | 30 t€ | 3 085 € |
| Current assets | 21 t€ | 58 t€ | 12 t€ |
| Assets | 50 t€ | 91 t€ | 30 t€ |
| Capital and reserves | 27 t€ | 26 t€ | 4 390 € |
| Long-term liabilities | 6 002 € | 8 390 € | 9 998 € |
| Short-term liabilities | 18 t€ | 57 t€ | 16 t€ |
| Liabilities | 24 t€ | 65 t€ | 26 t€ |
All financial statement items (45)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 257 t€ | 239 t€ | 147 t€ |
| Other operating income | 3 212 € | 0 € | – |
| Raw materials and services | 24 t€ | -2 771 € | -1 221 € |
| Personnel expenses | 130 t€ | -127 t€ | -78 t€ |
| Depreciations and reductions in value | 9 774 € | -11 t€ | -6 067 € |
| Other operating expenses | 92 t€ | -70 t€ | -55 t€ |
| Operating profit (loss) | 3 549 € | 29 t€ | 6 857 € |
| Financial income and expenses + (-) | 2 041 € | -2 332 € | -1 350 € |
| Profit (loss) before appropriations and taxes | 1 508 € | 27 t€ | 5 508 € |
| Income taxes | 319 € | -5 338 € | -1 118 € |
| Profit (loss) for the financial year | 1 189 € | 21 t€ | 4 390 € |
| Non-current assets | 29 t€ | 33 t€ | 18 t€ |
| Receivables | 18 t€ | 28 t€ | 8 781 € |
| Cash in hand and at banks | 2 959 € | 30 t€ | 3 085 € |
| Current assets | 21 t€ | 58 t€ | 12 t€ |
| Assets | 50 t€ | 91 t€ | 30 t€ |
| Capital and reserves | 27 t€ | 26 t€ | 4 390 € |
| Long-term liabilities | 6 002 € | 8 390 € | 9 998 € |
| Short-term liabilities | 18 t€ | 57 t€ | 16 t€ |
| Liabilities | 24 t€ | 65 t€ | 26 t€ |
| Long-term liabilities to credit institutions | 6 002 € | 8 390 € | 9 998 € |
| Other current liabilities | 1 285 € | 7 515 € | 4 090 € |
| Wages and salaries | 104 t€ | -102 t€ | -61 t€ |
| Pension expenses | 20 t€ | -21 t€ | -14 t€ |
| Tangible assets | 28 t€ | 32 t€ | 18 t€ |
| Intangible assets | 1 140 € | 1 500 € | 0 € |
| Depreciations according to plan | 9 774 € | -11 t€ | -6 067 € |
| Liabilities | 50 t€ | 91 t€ | 30 t€ |
| Other short-term receivables | 1 230 € | 3 547 € | 0 € |
| Other social security expenses | 5 904 € | -4 222 € | -3 010 € |
| Other intangible assets | 1 140 € | 1 500 € | 0 € |
| Other long-term receivables | 1 200 € | 0 € | – |
| Profit (loss) for the period, equity | 1 189 € | 21 t€ | 4 390 € |
| Services purchased | 23 t€ | -1 200 € | 0 € |
| Retained earnings | 26 t€ | 4 390 € | 0 € |
| Purchases during the financial year | 1 576 € | -1 571 € | -1 221 € |
| Short-term prepayments and accrued income | 3 634 € | 479 € | 1 456 € |
| Long-term receivables | 1 200 € | 0 € | – |
| Short-term accrued expenses and deferred income | 5 035 € | 45 t€ | 8 052 € |
| Short-term sales receivables | 6 730 € | 22 t€ | 6 772 € |
| Short-term receivables | 17 t€ | 28 t€ | 8 781 € |
| Short-term loan receivables | 5 301 € | 1 746 € | 552 € |
| Interest expenses and other financial expenses for non-Group companies | 2 041 € | -2 332 € | -1 350 € |
| Machinery and equipment | 28 t€ | 32 t€ | 18 t€ |
| Short-term accounts payable | 11 t€ | 4 186 € | 3 535 € |
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 CJB Backlund Ab is in the upper half of the industry class other repair and maintenance of motor vehicles (1947 companies with taxable income; median 20 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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