Financial statement
Growth Helsinki Oy — 2025-12-31
This company-bound statement page shows the retained raw XBRL filing for the selected period. BUSINESS.fi keeps the page sober: source-backed statement content is shown, but no analytics or score interpretation is added here.
Business ID 3165055-9Financial period end 2025-12-31Registration date 2026-04-10
Trust and status signals
Company-bound statement validationReadable XBRL extraction availableRetained raw XBRL file availableNo analytics or scoring applied
Financial statement overview
Lean BUSINESS.fi rendering of the retained PRH XBRL filing with prior-year comparison to 2024-12-31.
Revenue€238,774Previous: €250,000
Operating profit (loss)-€8,355Previous: -€31,585
Profit (loss) before appropriations and taxes-€6,469Previous: -€30,584
Profit (loss) for the financial year-€6,469Previous: -€30,584
Assets€166,247Previous: €188,967
Current assets€46,054Previous: €36,616
Cash and bank€41,367Previous: €33,747
Equity€146,765Previous: €166,533
Retained earnings€153,233Previous: €197,117
Liabilities€19,483Previous: €22,433
Short-term liabilities€19,483Previous: €22,433
Readable statement lines
The filing is parsed into official PRH taxonomy labels so the statement is readable without pretending to add analyst interpretation.
Balance sheet: Assets
Fixed assets
2025-12-31€120,193
2024-12-31€152,351
Tangible assets
2025-12-31€12,151
2024-12-31€16,202
Machinery and equipment
2025-12-31€12,151
2024-12-31€16,202
Investments
2025-12-31€108,042
2024-12-31€136,150
Other shares and holdings
2025-12-31€108,042
2024-12-31€136,150
Current assets
2025-12-31€46,054
2024-12-31€36,616
Receivables
2025-12-31€4,687
2024-12-31€2,868
Short-term receivables
2025-12-31€4,687
2024-12-31€2,868
Short-term other receivables
2025-12-31€3,723
2024-12-31€1,930
Short-term accrued income
2025-12-31€964
2024-12-31€938
Cash and bank
2025-12-31€41,367
2024-12-31€33,747
Assets
2025-12-31€166,247
2024-12-31€188,967
Balance sheet: Equity and liabilities
Equity
2025-12-31€146,765
2024-12-31€166,533
Retained earnings
2025-12-31€153,233
2024-12-31€197,117
Profit (loss) for the financial year in equity
2025-12-31-€6,469
2024-12-31-€30,584
Liabilities
2025-12-31€19,483
2024-12-31€22,433
Short-term liabilities
2025-12-31€19,483
2024-12-31€22,433
Accounts payable
2025-12-31€180
2024-12-31€247
Short-term other liabilities
2025-12-31€5,959
2024-12-31€6,498
Short-term accrued expenses
2025-12-31€13,344
2024-12-31€15,688
Liabilities and equity
2025-12-31€166,247
2024-12-31€188,967
Income statement
Revenue
2025-12-31€238,774
2024-12-31€250,000
Personnel expenses
2025-12-31€218,169
2024-12-31€248,424
Wages and salaries
2025-12-31€190,134
2024-12-31€177,000
Pension expenses
2025-12-31€24,303
2024-12-31€67,283
Other personnel expenses
2025-12-31€3,732
2024-12-31€4,141
Depreciation and impairment
2025-12-31€4,050
2024-12-31€5,401
Planned depreciation
2025-12-31€4,050
2024-12-31€5,401
Other operating expenses
2025-12-31€24,910
2024-12-31€27,760
Operating profit (loss)
2025-12-31-€8,355
2024-12-31-€31,585
Other interest and financial income from others
2025-12-31€1,951
2024-12-31€1,001
Interest and other financial expenses to others
2025-12-31€64
2024-12-31€0
Financial income and expenses
2025-12-31-€1,886
2024-12-31-€1,001
Profit (loss) before appropriations and taxes
2025-12-31-€6,469
2024-12-31-€30,584
Profit (loss) for the financial year
2025-12-31-€6,469
2024-12-31-€30,584
Statement access
The page keeps the durable file metadata and the original PRH source clearly separated from BUSINESS.fi presentation concerns.
Retained file path: var/data/prh/xbrl-statements/3165055-9/2025-12-31.xbrlRetained file hash: 8fae744ac252bccc014ecca816bf6eb74513f99b839ca293a10972f737946be4Retained file size: 36684PRH source URL: https://avoindata.prh.fi/opendata-xbrl-api/v3/financial?businessId=3165055-9&financialDate=2025-12-31
Raw retained XBRL
The raw filing remains available, but the readable statement view now leads by default.
Show retained raw XBRL XML
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<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x673</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx11">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x6</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx154">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x6</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx13">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x8</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx156">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x8</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx14">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x9</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx157">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x9</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx15">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x5</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx158">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x5</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx16">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x449</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx159">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x449</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx19">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x448</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx162">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x448</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx20">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x1869</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx163">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x1869</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx21">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x689</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx164">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x689</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx29">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4014</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx172">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4014</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx34">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4046</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx177">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4046</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx35">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x12</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx178">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x12</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx36">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x738</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx179">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x738</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx42">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2025-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x740</xbrldi:explicitMember>
</scenario>
</context>
<context id="_ctx185">
<entity>
<identifier scheme="http://ytj.fi">3165055-9</identifier>
</entity>
<period>
<instant>2024-12-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x740</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
</scenario>
</context>
<unit id="ISO4217_EUR">
<measure>iso4217:EUR</measure>
</unit>
<fi_met:si168 contextRef="_ctx1">Growth Helsinki Oy</fi_met:si168>
<fi_met:di120 contextRef="_ctx1">2025-01-01</fi_met:di120>
<fi_met:di121 contextRef="_ctx1">2025-12-31</fi_met:di121>
<fi_met:si289 contextRef="_ctx1">3165055-9</fi_met:si289>
<fi_met:mi53 contextRef="_ctx55" decimals="2" unitRef="ISO4217_EUR">12151.14</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx198" decimals="2" unitRef="ISO4217_EUR">16201.51</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx58" decimals="2" unitRef="ISO4217_EUR">12151.14</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx201" decimals="2" unitRef="ISO4217_EUR">16201.51</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx64" decimals="2" unitRef="ISO4217_EUR">108041.76</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx207" decimals="2" unitRef="ISO4217_EUR">136149.69</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx65" decimals="2" unitRef="ISO4217_EUR">108041.76</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx208" decimals="2" unitRef="ISO4217_EUR">136149.69</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx66" decimals="2" unitRef="ISO4217_EUR">120192.90</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx209" decimals="2" unitRef="ISO4217_EUR">152351.20</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx86" decimals="2" unitRef="ISO4217_EUR">3723.07</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx229" decimals="2" unitRef="ISO4217_EUR">1930.46</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx87" decimals="2" unitRef="ISO4217_EUR">964.38</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx230" decimals="2" unitRef="ISO4217_EUR">937.72</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx88" decimals="2" unitRef="ISO4217_EUR">4687.45</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx231" decimals="2" unitRef="ISO4217_EUR">2868.18</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx89" decimals="2" unitRef="ISO4217_EUR">4687.45</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx232" decimals="2" unitRef="ISO4217_EUR">2868.18</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx94" decimals="2" unitRef="ISO4217_EUR">41366.87</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx237" decimals="2" unitRef="ISO4217_EUR">33747.41</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx95" decimals="2" unitRef="ISO4217_EUR">46054.32</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx238" decimals="2" unitRef="ISO4217_EUR">36615.59</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx96" decimals="2" unitRef="ISO4217_EUR">166247.22</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx239" decimals="2" unitRef="ISO4217_EUR">188966.79</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx106" decimals="2" unitRef="ISO4217_EUR">153233.31</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx249" decimals="2" unitRef="ISO4217_EUR">197117.22</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx107" decimals="2" unitRef="ISO4217_EUR">-6468.69</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx250" decimals="2" unitRef="ISO4217_EUR">-30583.91</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx109" decimals="2" unitRef="ISO4217_EUR">146764.62</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx252" decimals="2" unitRef="ISO4217_EUR">166533.31</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx138" decimals="2" unitRef="ISO4217_EUR">179.68</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx281" decimals="2" unitRef="ISO4217_EUR">247.26</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx140" decimals="2" unitRef="ISO4217_EUR">5959.26</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx283" decimals="2" unitRef="ISO4217_EUR">6498.38</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx141" decimals="2" unitRef="ISO4217_EUR">13343.66</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx284" decimals="2" unitRef="ISO4217_EUR">15687.84</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx142" decimals="2" unitRef="ISO4217_EUR">19482.60</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx285" decimals="2" unitRef="ISO4217_EUR">22433.48</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx143" decimals="2" unitRef="ISO4217_EUR">19482.60</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx286" decimals="2" unitRef="ISO4217_EUR">22433.48</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx144" decimals="2" unitRef="ISO4217_EUR">166247.22</fi_met:mi53>
<fi_met:mi53 contextRef="_ctx287" decimals="2" unitRef="ISO4217_EUR">188966.79</fi_met:mi53>
<fi_met:md103 contextRef="_ctx2" decimals="2" unitRef="ISO4217_EUR">238774.41</fi_met:md103>
<fi_met:md103 contextRef="_ctx145" decimals="2" unitRef="ISO4217_EUR">250000.00</fi_met:md103>
<fi_met:md103 contextRef="_ctx11" decimals="2" unitRef="ISO4217_EUR">190134.20</fi_met:md103>
<fi_met:md103 contextRef="_ctx154" decimals="2" unitRef="ISO4217_EUR">177000.00</fi_met:md103>
<fi_met:md103 contextRef="_ctx13" decimals="2" unitRef="ISO4217_EUR">24303.06</fi_met:md103>
<fi_met:md103 contextRef="_ctx156" decimals="2" unitRef="ISO4217_EUR">67283.46</fi_met:md103>
<fi_met:md103 contextRef="_ctx14" decimals="2" unitRef="ISO4217_EUR">3731.93</fi_met:md103>
<fi_met:md103 contextRef="_ctx157" decimals="2" unitRef="ISO4217_EUR">4140.79</fi_met:md103>
<fi_met:md103 contextRef="_ctx15" decimals="2" unitRef="ISO4217_EUR">218169.19</fi_met:md103>
<fi_met:md103 contextRef="_ctx158" decimals="2" unitRef="ISO4217_EUR">248424.25</fi_met:md103>
<fi_met:md103 contextRef="_ctx16" decimals="2" unitRef="ISO4217_EUR">4050.37</fi_met:md103>
<fi_met:md103 contextRef="_ctx159" decimals="2" unitRef="ISO4217_EUR">5400.50</fi_met:md103>
<fi_met:md103 contextRef="_ctx19" decimals="2" unitRef="ISO4217_EUR">4050.37</fi_met:md103>
<fi_met:md103 contextRef="_ctx162" decimals="2" unitRef="ISO4217_EUR">5400.50</fi_met:md103>
<fi_met:md103 contextRef="_ctx20" decimals="2" unitRef="ISO4217_EUR">24909.74</fi_met:md103>
<fi_met:md103 contextRef="_ctx163" decimals="2" unitRef="ISO4217_EUR">27759.81</fi_met:md103>
<fi_met:md103 contextRef="_ctx21" decimals="2" unitRef="ISO4217_EUR">-8354.89</fi_met:md103>
<fi_met:md103 contextRef="_ctx164" decimals="2" unitRef="ISO4217_EUR">-31584.56</fi_met:md103>
<fi_met:md103 contextRef="_ctx29" decimals="2" unitRef="ISO4217_EUR">1950.57</fi_met:md103>
<fi_met:md103 contextRef="_ctx172" decimals="2" unitRef="ISO4217_EUR">1000.65</fi_met:md103>
<fi_met:md103 contextRef="_ctx34" decimals="2" unitRef="ISO4217_EUR">64.37</fi_met:md103>
<fi_met:md103 contextRef="_ctx177" decimals="2" unitRef="ISO4217_EUR">0.00</fi_met:md103>
<fi_met:md103 contextRef="_ctx35" decimals="2" unitRef="ISO4217_EUR">-1886.20</fi_met:md103>
<fi_met:md103 contextRef="_ctx178" decimals="2" unitRef="ISO4217_EUR">-1000.65</fi_met:md103>
<fi_met:md103 contextRef="_ctx36" decimals="2" unitRef="ISO4217_EUR">-6468.69</fi_met:md103>
<fi_met:md103 contextRef="_ctx179" decimals="2" unitRef="ISO4217_EUR">-30583.91</fi_met:md103>
<fi_met:md103 contextRef="_ctx42" decimals="2" unitRef="ISO4217_EUR">-6468.69</fi_met:md103>
<fi_met:md103 contextRef="_ctx185" decimals="2" unitRef="ISO4217_EUR">-30583.91</fi_met:md103>
</xbrl>