Maanrakennus Salejärvi Oy is a limited company based in Forssa, registered in 2023. In the financial year ending 31.12.2025, revenue was 58 t€ and operating profit -5 627 €; equity ratio 35.9 %. Its taxable income in 2024 was 139 € and its income taxes 28 €.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 58 t€ | 60 t€ | 34 t€ |
| Revenue change | -3,9 % | 77,1 % | – |
| EBITDA | -5 627 € | 1 273 € | 14 t€ |
| EBITDA % | -9,7 % | 2,1 % | 40,3 % |
| Operating profit | -5 627 € | 179 € | 13 t€ |
| Operating margin | -9,7 % | 0,3 % | 38,5 % |
| Net profit | -5 824 € | 40 € | 10 t€ |
| Personnel costs | -31 t€ | 26 t€ | 6 915 € |
| Equity ratio | 35,9 % | 59,4 % | 57,8 % |
| Quick ratio | 1,56 | 2,01 | 1,80 |
| Current ratio | 1,56 | 2,01 | 1,80 |
| Debt to revenue | 11,8 % | 11,9 % | 22,5 % |
| Return on equity | -151,8 % | 0,4 % | 100,0 % |
| Balance sheet total | 11 t€ | 18 t€ | 18 t€ |
| Equity | 3 837 € | 11 t€ | 10 t€ |
| Cash and bank | 7 385 € | 8 985 € | 6 644 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 58 t€ | 60 t€ | 34 t€ |
| Other operating income | 4 288 € | 0 € | – |
| Raw materials and services | 5 380 € | 0 € | – |
| Personnel expenses | 31 t€ | -26 t€ | -6 915 € |
| Depreciations and reductions in value | 0 € | -1 094 € | -625 € |
| Other operating expenses | 31 t€ | -33 t€ | -13 t€ |
| Operating profit (loss) | -5 627 € | 179 € | 13 t€ |
| Financial income and expenses + (-) | 197 € | -111 € | -14 € |
| Profit (loss) before appropriations and taxes | -5 824 € | 68 € | 13 t€ |
| Income taxes | 0 € | -28 € | -2 619 € |
| Profit (loss) for the financial year | -5 824 € | 40 € | 10 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 0 € | 3 281 € | 4 375 € |
| Receivables | 3 305 € | 5 403 € | 7 090 € |
| Cash in hand and at banks | 7 385 € | 8 985 € | 6 644 € |
| Current assets | 11 t€ | 14 t€ | 14 t€ |
| Assets | 11 t€ | 18 t€ | 18 t€ |
| Capital and reserves | 3 837 € | 11 t€ | 10 t€ |
| Short-term liabilities | 6 853 € | 7 169 € | 7 648 € |
| Liabilities | 6 853 € | 7 169 € | 7 648 € |
All financial statement items (38)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 58 t€ | 60 t€ | 34 t€ |
| Other operating income | 4 288 € | 0 € | – |
| Raw materials and services | 5 380 € | 0 € | – |
| Personnel expenses | 31 t€ | -26 t€ | -6 915 € |
| Depreciations and reductions in value | 0 € | -1 094 € | -625 € |
| Other operating expenses | 31 t€ | -33 t€ | -13 t€ |
| Operating profit (loss) | -5 627 € | 179 € | 13 t€ |
| Financial income and expenses + (-) | 197 € | -111 € | -14 € |
| Profit (loss) before appropriations and taxes | -5 824 € | 68 € | 13 t€ |
| Income taxes | 0 € | -28 € | -2 619 € |
| Profit (loss) for the financial year | -5 824 € | 40 € | 10 t€ |
| Non-current assets | 0 € | 3 281 € | 4 375 € |
| Receivables | 3 305 € | 5 403 € | 7 090 € |
| Cash in hand and at banks | 7 385 € | 8 985 € | 6 644 € |
| Current assets | 11 t€ | 14 t€ | 14 t€ |
| Assets | 11 t€ | 18 t€ | 18 t€ |
| Capital and reserves | 3 837 € | 11 t€ | 10 t€ |
| Short-term liabilities | 6 853 € | 7 169 € | 7 648 € |
| Liabilities | 6 853 € | 7 169 € | 7 648 € |
| Depreciations according to plan | 0 € | -1 094 € | -625 € |
| Pension expenses | 3 255 € | -3 187 € | -932 € |
| Short-term sales receivables | 0 € | 4 810 € | 6 860 € |
| Tangible assets | 0 € | 3 281 € | 4 375 € |
| Wages and salaries | 27 t€ | -22 t€ | -5 740 € |
| Other short-term receivables | 36 € | 308 € | 147 € |
| Profit (loss) for the period, equity | -5 824 € | 40 € | 10 t€ |
| Other social security expenses | 911 € | -564 € | -243 € |
| Short-term accounts payable | 142 € | 595 € | 466 € |
| Machinery and equipment | 0 € | 3 281 € | 4 375 € |
| Other interest and financial income from non-group companies | 3 € | 2 € | 0 € |
| Liabilities | 11 t€ | 18 t€ | 18 t€ |
| Short-term prepayments and accrued income | 3 268 € | 286 € | 83 € |
| Services purchased | 5 380 € | 0 € | – |
| Retained earnings | 9 661 € | 10 t€ | 0 € |
| Short-term accrued expenses and deferred income | 218 € | 28 € | 2 619 € |
| Short-term receivables | 3 305 € | 5 403 € | 7 090 € |
| Other current liabilities | 6 493 € | 6 546 € | 4 563 € |
| Interest expenses and other financial expenses for non-Group companies | 200 € | -113 € | -15 € |
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, Maanrakennus Salejärvi Oy is in the lower half of the industry class construction of other civil engineering projects n.e.c. (489 companies with taxable income; median 19 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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