License to Fill Oy is a limited company based in Kajaani, registered in 2023. In the financial year ending 31.12.2025, revenue was 231 t€ and operating profit 157 t€; equity ratio 85.4 %. Its taxable income in 2024 was 154 t€ and its income taxes 31 t€.
Financials
| Key figures | 31.12.2025 | 31.12.2024 |
|---|---|---|
| Revenue | 231 t€ | 216 t€ |
| Revenue change | 6,9 % | – |
| Gross profit | – | 216 t€ |
| EBITDA | 156 t€ | 155 t€ |
| EBITDA % | 67,8 % | 71,7 % |
| Operating profit | 157 t€ | 154 t€ |
| Operating margin | 68,2 % | 71,3 % |
| Net profit | 126 t€ | 123 t€ |
| Personnel costs | -48 t€ | 37 t€ |
| Equity ratio | 85,4 % | 77,6 % |
| Quick ratio | 2,19 | 3,68 |
| Current ratio | 2,19 | 3,68 |
| Debt to revenue | 17,7 % | 16,4 % |
| Return on equity | 52,6 % | 100,0 % |
| Balance sheet total | 280 t€ | 158 t€ |
| Equity | 239 t€ | 123 t€ |
| Cash and bank | 52 t€ | 88 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 231 t€ | 216 t€ |
| Gross profit or loss | – | 216 t€ |
| Raw materials and services | 5 € | 0 € |
| Personnel expenses | 48 t€ | -37 t€ |
| Depreciations and reductions in value | 989 € | -1 001 € |
| Other operating expenses | 25 t€ | -24 t€ |
| Operating profit (loss) | 157 t€ | 154 t€ |
| Financial income and expenses + (-) | 27 € | -2 € |
| Profit (loss) before appropriations and taxes | 157 t€ | 154 t€ |
| Income taxes | 31 t€ | 31 t€ |
| Profit (loss) for the financial year | 126 t€ | 123 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Non-current assets | 190 t€ | 28 t€ |
| Receivables | 37 t€ | 43 t€ |
| Cash in hand and at banks | 52 t€ | 88 t€ |
| Current assets | 89 t€ | 130 t€ |
| Assets | 280 t€ | 158 t€ |
| Capital and reserves | 239 t€ | 123 t€ |
| Short-term liabilities | 41 t€ | 35 t€ |
| Liabilities | 41 t€ | 35 t€ |
All financial statement items (40)
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 231 t€ | 216 t€ |
| Gross profit or loss | – | 216 t€ |
| Raw materials and services | 5 € | 0 € |
| Personnel expenses | 48 t€ | -37 t€ |
| Depreciations and reductions in value | 989 € | -1 001 € |
| Other operating expenses | 25 t€ | -24 t€ |
| Operating profit (loss) | 157 t€ | 154 t€ |
| Financial income and expenses + (-) | 27 € | -2 € |
| Profit (loss) before appropriations and taxes | 157 t€ | 154 t€ |
| Income taxes | 31 t€ | 31 t€ |
| Profit (loss) for the financial year | 126 t€ | 123 t€ |
| Non-current assets | 190 t€ | 28 t€ |
| Receivables | 37 t€ | 43 t€ |
| Cash in hand and at banks | 52 t€ | 88 t€ |
| Current assets | 89 t€ | 130 t€ |
| Assets | 280 t€ | 158 t€ |
| Capital and reserves | 239 t€ | 123 t€ |
| Short-term liabilities | 41 t€ | 35 t€ |
| Liabilities | 41 t€ | 35 t€ |
| Other current liabilities | 9 175 € | 4 388 € |
| Liabilities | 280 t€ | 158 t€ |
| Short-term receivables | 37 t€ | 43 t€ |
| Other short-term receivables | 986 € | 783 € |
| Other interest and financial income from non-group companies | 0 € | 0 € |
| Machinery and equipment | 2 966 € | 3 002 € |
| Retained earnings | 113 t€ | 0 € |
| Short-term accounts payable | 192 € | 267 € |
| Direct taxes | – | -31 t€ |
| Wages and salaries | 45 t€ | 35 t€ |
| Other shares and similar rights of ownership | 187 t€ | 25 t€ |
| Short-term sales receivables | 36 t€ | 42 t€ |
| Profit (loss) for the period, equity | 126 t€ | 123 t€ |
| Interest expenses and other financial expenses for non-Group companies | 28 € | 2 € |
| Pension expenses | 1 857 € | 1 695 € |
| Other social security expenses | 842 € | 406 € |
| Services purchased | 5 € | 0 € |
| Tangible assets | 2 966 € | 3 002 € |
| Depreciations according to plan | 989 € | 1 001 € |
| Short-term accrued expenses and deferred income | 31 t€ | 31 t€ |
| Investments | 187 t€ | 25 t€ |
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, License to Fill Oy is in the top 10 % of the industry class other performing arts (411 companies with taxable income; median 13 t€, 12 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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