Lisäpato Consulting Oy is a limited company based in Kouvola, registered in 2023. In the financial year ending 31.12.2025, revenue was 282 t€ and operating profit 40 t€; equity ratio 43.4 %. Its taxable income in 2024 was 1 990 € and its income taxes 398 €.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 |
|---|---|---|
| Revenue | 282 t€ | 253 t€ |
| Revenue change | 11,5 % | – |
| EBITDA | 40 t€ | 2 106 € |
| EBITDA % | 14,3 % | 0,8 % |
| Operating profit | 40 t€ | 2 106 € |
| Operating margin | 14,3 % | 0,8 % |
| Net profit | 32 t€ | 1 607 € |
| Personnel costs | -127 t€ | 161 t€ |
| Equity ratio | 43,4 % | 2,2 % |
| Quick ratio | 1,77 | 1,02 |
| Current ratio | 1,77 | 1,02 |
| Debt to revenue | 15,5 % | 27,8 % |
| Return on equity | 95,2 % | 100,0 % |
| Balance sheet total | 77 t€ | 72 t€ |
| Equity | 33 t€ | 1 607 € |
| Cash and bank | 36 t€ | 24 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 282 t€ | 253 t€ |
| Raw materials and services | 70 t€ | -51 t€ |
| Personnel expenses | 127 t€ | -161 t€ |
| Other operating expenses | 45 t€ | -40 t€ |
| Operating profit (loss) | 40 t€ | 2 106 € |
| Financial income and expenses + (-) | 26 € | -499 € |
| Profit (loss) before appropriations and taxes | 40 t€ | 1 607 € |
| Income taxes | 8 540 € | 0 € |
| Profit (loss) for the financial year | 32 t€ | 1 607 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Receivables | 41 t€ | 48 t€ |
| Cash in hand and at banks | 36 t€ | 24 t€ |
| Current assets | 77 t€ | 72 t€ |
| Assets | 77 t€ | 72 t€ |
| Capital and reserves | 33 t€ | 1 607 € |
| Short-term liabilities | 44 t€ | 70 t€ |
| Liabilities | 44 t€ | 70 t€ |
All financial statement items (36)
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 282 t€ | 253 t€ |
| Raw materials and services | 70 t€ | -51 t€ |
| Personnel expenses | 127 t€ | -161 t€ |
| Other operating expenses | 45 t€ | -40 t€ |
| Operating profit (loss) | 40 t€ | 2 106 € |
| Financial income and expenses + (-) | 26 € | -499 € |
| Profit (loss) before appropriations and taxes | 40 t€ | 1 607 € |
| Income taxes | 8 540 € | 0 € |
| Profit (loss) for the financial year | 32 t€ | 1 607 € |
| Receivables | 41 t€ | 48 t€ |
| Cash in hand and at banks | 36 t€ | 24 t€ |
| Current assets | 77 t€ | 72 t€ |
| Assets | 77 t€ | 72 t€ |
| Capital and reserves | 33 t€ | 1 607 € |
| Short-term liabilities | 44 t€ | 70 t€ |
| Liabilities | 44 t€ | 70 t€ |
| Profit (loss) for the period, equity | 32 t€ | 1 607 € |
| Interest expenses and other financial expenses for Group companies | 0 € | -500 € |
| Pension expenses | 17 t€ | -23 t€ |
| Short-term accounts payable | 13 t€ | 7 226 € |
| Short-term prepayments and accrued income | 1 327 € | 0 € |
| Liabilities | 77 t€ | 72 t€ |
| Short-term liabilities to Group companies | 0 € | 5 000 € |
| Short-term accrued expenses and deferred income | 20 t€ | 34 t€ |
| Short-term sales receivables | 29 t€ | 44 t€ |
| Interest expenses and other financial expenses for non-Group companies | 26 € | -4 € |
| Long-term receivables | 1 300 € | 520 € |
| Other current liabilities | 11 t€ | 24 t€ |
| Short-term receivables | 40 t€ | 48 t€ |
| Other long-term receivables | 1 300 € | 520 € |
| Retained earnings | 1 607 € | 0 € |
| Current receivables from Group companies | 9 120 € | 3 515 € |
| Purchases during the financial year | 70 t€ | -51 t€ |
| Other interest and financial income from non-group companies | 0 € | 5 € |
| Other social security expenses | 4 888 € | -5 200 € |
| Wages and salaries | 105 t€ | -133 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, Lisäpato Consulting Oy is in the lower half of the industry class business and other management consultancy activities (7663 companies with taxable income; median 16 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.